VAT increase from what date. VAT news: rate increase, codes, filling out the declaration

Next year, VAT increases to twenty percent. Prices for goods and numerous consumer services are expected to rise. If nothing changes for the end consumer, the price will simply be included in the product, but for organizations it’s not so simple. Entrepreneurs are most concerned about the question of how to correctly reflect a change in the VAT rate in a contract so that it complies with the new legislation and does not raise any questions for regulatory authorities.

What will be the impact of the VAT increase from January 1, 2019 from 18% to 20%?

It's safe to say that the rate increase is a change that will affect everyone. The difference will be felt most of all by the end consumer, the ordinary citizen who purchases goods and services, because it is on his shoulders that the burden of paying this tax will fall. The increase will be included in the final price.

This includes a subscription to the pool, household chemicals, and an Internet connection service. Experts have already calculated that hard cheese will rise in price by 5-7 rubles per kilogram, boiled sausage - by 3-5 rubles, eggs - by 50-80 kopecks apiece.

It would seem that the changes are small, but it is important to understand that VAT does not replace inflation or eliminate it. If over the next six calendar months inflation is 6 percent, then the total cost of the goods and products mentioned will increase by 6 percent plus the VAT difference given above.

An increase in VAT affects almost all services and goods produced in Russia, with the exception of those that are not subject to VAT.

These, for example, are air tickets to Kaliningrad, Crimea, as well as to the Far East.

According to the original logic, VAT should also not be imposed on goods purchased for personal use, but in practice we observe a direct dependence of price fluctuations for such goods on changes in the VAT rate.

This tax appeared in our country in 1992 and then amounted to a huge 28%. However, this figure did not seem so huge, taking into account inflation, devaluation and redenomination. Today VAT is 18%.
It would seem that VAT is intended exclusively for business, because in essence this tax should be formed from the difference between the purchase and sale prices of goods. But enterprises forced to pay for it simply include this interest in the final cost of the goods. The consumer pays, everything is legal!

Why was it necessary to increase VAT?

The higher the VAT, the more revenue goes to the state treasury. It has been calculated that an increase in VAT by just one tenth of a percent will lead to an increase in revenues to the state treasury by more than thirty billion rubles annually.

2% is an additional 620 billion rubles every year.

At the official level, it is argued that there was economic feasibility in raising the VAT.

First of all, additional funds received from increasing the VAT rate will be used for the development of healthcare, the educational sector and the creation of the necessary infrastructure. This is the construction of roads, bridges, and social facilities. Almost eleven trillion rubles are needed for roads alone.
One of the priority areas The Russian government is the social sphere, namely a project called “Demography”. It is expected that over the next five years the state will spend more than three trillion rubles to improve the demographic situation. In particular, it is planned to provide young parents with the opportunity to work more actively by creating a huge network of kindergartens and nurseries to which they can send their children from infancy. Providing every parent, regardless of where they live, the opportunity to send their child to a nursery is an incredibly difficult task, but not impossible.
Introduction of digital technologies, in particular, blockchain systems will require the creation of the necessary infrastructure, personnel training and the transfer of the economy to a new level of development. The governments of most countries in the world are concerned about this.

In general, raising the VAT rate is an attempt by the government to implement President Putin’s May decrees, which require trillions of rubles. In fact, they consist of one and a half hundred targets. It is estimated that the revenues to the federal treasury from this increase will bring them quite closer to reality.

Many financiers believe that funds could have been raised in other ways, without affecting VAT and thereby without affecting producers and consumers of goods and services produced in our country.

According to Alexei Kudrin, head of the Accounts Chamber, the VAT increase could have been delayed for another six years. After all, the country’s budget is designed for an oil price of forty US dollars per barrel, but in fact the treasury receives funds from its sale at a price of around seventy to eighty dollars.

However, the dependence of the state's economy on one commodity is not a good sign, because volatility can lead to huge upheavals in all aspects of the lives of ordinary citizens.

The Ministry of Finance believes that the total dependence of the ruble exchange rate on the price of oil is not a good sign, and an increase in the value added tax rate will entail a decrease in the influence of black gold on the national currency.

How to change the contract price with an increase in VAT to 20% without violating the terms of the contract and the law?

The problem of changing VAT concerns primarily those contracts if their validity periods begin in 2018 and end in 2019.

Lawyers offer Quite a simple formulation. An explanation must be added to the contract stating that VAT for services, goods and other types of work performed in the current year is set at 18%. If they were provided starting from the very beginning of 2019 (that is, from the moment the law came into effect), then VAT should be calculated at a 20% rate. The exact wording must be drawn up by the company’s lawyer, based on the individual characteristics of a particular agreement. Obviously, the total cost of goods and services must increase.
It should also be noted that if the contract is concluded in 2018, but the date of its execution is any date after the entry into force of the contract, then VAT should be paid as 20%. Lawyers do not recommend avoiding confusion and early acceptance in order to pay VAT in the amount of 18%. Such an initiative may give rise to suspicion of ineffective spending, which may lead to the imposition of a fine.
If, when drawing up a contract and the VAT estimate was not taken into account, then it must be charged additionally. This can be done even when the document clearly and clearly states that the cost of services is final and cannot be changed.
If the contract was concluded several years ago, but acceptance is scheduled for 2019, then the total payment amount should be increased. This can be done not unilaterally, but if the other party does not object, without violating the Procurement Regulations.
If the agreement was signed in 2018, and it states that acceptance takes place next year, obviously it includes a rate of 18%. It can be determined according to the “twenty by one hundred and twenty” scheme. Suppose the price of the service is one million one hundred eighty thousand rubles, of which one hundred eighty thousand is VAT. In this case, in the year 2019, upon acceptance, the previously established price is displayed in the invoice, however, VAT is calculated based on twenty percent. That is, the total cost of 1,180,000 rubles must be divided by 120 and multiplied by 20, thus obtaining 196 thousand rubles. This value will be the amount of VAT that must be added to one million of the initial “net” contract price.
The situation with advances is interesting. If the advance was paid before the new VAT rate came into force, then it must be recalculated and paid at the new rate.

How to draw up contracts in the future, providing for possible VAT changes - instructions

Taking into account the peculiarities of the national economy, it can be assumed that VAT changes may take place in the future. This is not a problem when concluding short-term contracts. However, many entrepreneurs would prefer to provide for possible changes in VAT so that they do not have to rewrite contracts every time. How to indicate VAT in the contract in this case?

You can do this in two ways:

Instead of specifying a specific number VAT (18%, 20% or any other), you can provide a link to paragraph 3 of Article 164 of the Tax Code of the Russian Federation.
You can also issue an add-on, in which indicate the change in rate to the current one.

The first option obviously looks less expensive, simpler and more logical.

VAT tax deductions - refund rules

Tax deductions are generally understood as the total amount of tax that suppliers or contractors present to the taxpayer. This happens when goods and services are purchased or imported from abroad.

There is a condition for VAT to be considered as a tax deduction: the amounts of this tax must be presented on goods or services intended either for resale or recognized as such, which are used to carry out transactions falling under transactions subject to VAT.

VAT deductions are usually carried out on invoices that sellers issue, guided by Article 169 of the Tax Code, when the taxpayer purchases goods or services. The condition is the availability of documents required by Article 21 of the Tax Code.

Article 176 regulates VAT refunds. This is possible when the amount of deductions is greater than the total tax, which is calculated on transactions subject to taxation. In this case, the difference can be refunded.

If the taxpayer has to pay a fine or penalty, this difference can be used for this.

Deadlines for paying VAT and filing tax returns in 2019

Changes in contracts due to changes in VAT do not affect the tax payment mechanism. VAT itself is paid in the old fashioned way. The payment deadline is no later than the twentieth day of each three-month period. The payment amount includes the total tax accrued for the sale of all goods and services during the tax period.

If goods are imported from abroad into the customs territory of Russia, there are no difficulties in calculating VAT; it is calculated and paid in accordance with Russian legislation.

If goods and services are produced or provided by taxpayers who are foreign persons and do not report to our tax authorities, then tax agents pay VAT when funds are transferred to these taxpayers.

Is the VAT increase good or bad?

There are both pros and cons of increasing VAT. The advantages, first of all, include an increase in revenues to the state treasury. Thanks to this, roads, bridges will actually be built, new infrastructure will be created, which would be impossible without hundreds of billions of rubles, which the state simply does not have.

We present for you an overview of changes in VAT from October 1, 2018. What exactly has changed regarding VAT? How to issue invoices now? We will tell you about the new rules for working with VAT and give examples.

No. 1: A new VAT calculation has been introduced upon receipt of an advance payment by the seller of property rights

From October 1, 2018, when advances are received for the subsequent transfer of property rights, VAT must be charged on the difference between the amount received and the amount of expenses for the acquisition of these rights. After transfer of rights, advance VAT can be deducted. Reason: Federal Law dated August 3, 2018 No. 302-FZ. Until October 1, 2018, VAT had to be calculated on the full amount of the advance received (and not on the difference).

So, from October 1, 2018, companies that transfer property rights specified in paragraphs 1-4 of Article 155 of the Tax Code of the Russian Federation apply a new procedure for calculating VAT on advances. We are talking about property rights:

when assigning and reassigning a monetary claim arising from a contract for the sale of goods, works, services;
when transferring property rights to housing, garages or parking spaces;
when assigning a monetary claim acquired from a third party (except for those arising from monetary loan or credit agreements).

If a company received an advance payment for the transfer of property rights, then from October 1, 2018, VAT must be calculated on the difference between the advance payment and the amount of the monetary claim, the rights to which it assigns, or the costs of its purchase (clause 1 of Article 154 of the Tax Code of the Russian Federation).

Example:

The amount of property rights is 5,000 rubles. The organization transfers it to another organization at a cost of 4800 rubles. The advance received in 2018 for the transfer of property rights is 4,800 rubles. VAT on advance payment is 0 rub. ((4800 ₽ – 5000 ₽) × 18/118).

No. 2: Expanded the list of transactions taxed at a rate of 0 percent

From October 1, 2018, when selling precious metals, taxpayers who produce precious metals from scrap and waste without a license for subsoil use have the right to apply a zero VAT rate. Previously, such a license was needed (Federal Law dated June 27, 2018 No. 159-FZ).

No. 3: New export rules have been introduced

Accompanying documents

From October 1, 2018, for goods exported outside the EAEU, there will be no need to submit copies of transport, shipping and/or other documents with customs marks of the place of departure confirming the export of goods outside of Russia. The Federal Tax Service can receive data on the export of goods directly from customs – in electronic form.

However, if customs does not provide these data or they contradict the information declared by the taxpayer himself, then the Federal Tax Service may request copies of transport, shipping and other documents confirming the export of goods. The taxpayer is given 30 calendar days from the date of receipt of the inspection request to submit such documents. Reason: Federal Law of August 3, 2018 No. 302-FZ

If the company ships goods to the EAEU countries, such documents also do not need to be submitted together with the VAT return. But provided that the company has submitted an electronic list of applications for the import of goods and payment of indirect taxes (tax authorities have the right to request them, but selectively).

From January 1, 2019, VAT in Russia increased from 18 to 20%. The President signed the law on changing the rate of the most important tax in August 2018. In this regard, for the rest of 2018, companies urgently needed to clarify the terms of contracts for 2019 and update program settings. Accountants also encountered difficulties with VAT during the transition period, since some of the invoices were with the “old” VAT, and some with the new one.

A little history

For Russians, the World Cup held in the summer of 2018 is now inevitably associated with two unpleasant innovations - an increase in the retirement age and an increase in the VAT rate to 20 percent. After all, it was on the opening day of the 2018 World Cup, June 14, at a government meeting that Prime Minister Dmitry Medvedev “delighted” everyone with these messages. The bill to increase the tax was written in a matter of days; by the end of July, the State Duma had already adopted a law to increase the VAT rate from 18 to 20%, and the president also quickly agreed to introduce a higher rate and signed the corresponding law (Federal Law dated August 3, 2018 No. 303- Federal Law).

VAT 20% – since what year has it changed and what does it mean?

Large businesses operating on the general taxation system (i.e. with VAT) and concluding transactions with the same large companies were slightly affected by the rate increase - such companies began to purchase and sell goods with the same VAT rate of 20%, and with the opportunity to reduce it on the amount of input tax. The situation is the opposite with exporters: they even found themselves in the black - they retained a preferential rate of 0%, and if previously they could refund 18% VAT, then after January 1, 2019 these amounts increased by 2%

Small companies and ordinary shoppers in stores felt the effects of the VAT increase the most. The increase in VAT affected the cost of goods, works and services.

So, VAT was raised on January 1, 2019. The new rate of 20% applied to goods shipped after this date, regardless of the date of the contract. That is, if the conclusion of the sales contract and the transfer of the advance took place in 2018, and the shipment took place after January 1, 2019, then the VAT rate for this product was already 20 percent. VAT at the “old” rate of 18% could only be applied by those who managed to sell their goods before December 31 inclusive.

Important!

The preferential VAT rate of 10% remained in 2019. Therefore, companies that supply these goods did not encounter any difficulties during the transition period regarding VAT.

How did you switch to 20% VAT?

In order not to lose money due to claims from counterparties and disputes with the inspectorate, companies in the fall of 2018 had to think about how to prepare for the innovation and what to change in their work. The first and most important thing that had to be done was to review all contracts and make appropriate adjustments. In new contracts, immediately take into account the increase in the VAT rate, and create additional agreements for old ones in order to convert them into contracts with VAT of 20%.

What contracts needed to be amended?

The contract states that the VAT rate is 18%
How they fixed it: The additional agreement specified the cost excluding VAT, as well as the amount and rate of VAT on top.
The contract states that the price is indicated excluding VAT, which means that VAT is charged on top of the cost of the product or service
How they fixed it: In principle, the contract in this case could not be changed. But we recommended that our clients still draw up additional agreements in order to definitely avoid disputes with the buyer.
The agreement does not mention VAT
How they fixed it: The additional agreement had to clearly state that the price does not include VAT, and VAT is charged on top.

Which contracts did not need to be amended?

If the cost is established in specifications, appendices or other additional documents to the contract.
If the company sells goods or provides services subject to VAT at a rate of 10 or 0%. A rate of 10% is used for the sale of socially significant goods: food, medicine, children's goods, services for domestic air transportation of citizens. The zero rate is used mainly for the export of goods and for the provision of international transportation services.
If the contract provides for the seller’s right to unilaterally increase the price in the event of an increase in VAT. By the way, this situation occurs very rarely.

What if the buyer refused to increase the price?

We did not exclude a situation where the buyer refuses to sign an additional agreement to increase the cost due to an increase in VAT to 20%. In this case, in essence, the burden of an additional 2% VAT fell on the supplier company.

Let's look at an example.

That is, the company’s revenue will increase by 1.67 rubles. less than before.

We immediately warned our clients that if they suddenly decide to influence such a buyer through the court, it will be quite difficult to do so. Since judicial practice in such cases has not yet developed, the decision of judges in each specific situation is unpredictable.

In this regard, we have proposed the best option to avoid such difficulties in the future: indicate that the price is excluding VAT. In this case, the amount of revenue will be clearly recorded, on which VAT will have to be charged on top.

Example of wording in an additional agreement or a new contract

When drawing up a contract/additional agreement, we recommended taking into account 2 important points:

Indicate the price without VAT - in this case, the supplier will be protected from disputes with buyers due to price increases, since it is fixed, and VAT is added to it on top (no matter how much it is).
State that until the end of 2018 all shipments are subject to VAT of 18%, and from the beginning of 2019 - 20%.

Example of wording for an additional agreement or a new contract:

The cost is 100 rubles. excluding VAT.

VAT is charged in addition to the cost at the rates established by clause 3 of Article 164 of the Tax Code of the Russian Federation: until December 31, 2018 - at a rate of 18%, from January 1, 2019 - at a rate of 20%.

What else has changed with the VAT increase?

Due to the change in the VAT rate, the tax declaration, as well as the form of sales and purchase books, have changed. Some adjustments were also required in accounting programs.

However, our clients, who receive comprehensive accounting services from us, did not feel all these “organizational” changes - the transition from the “old” VAT to the new one took place as usual for them

In addition, simultaneously with the law increasing the VAT rate to 20%, amendments to the Tax Code were adopted, reducing the period for desk audits for VAT by a month (Federal Law No. 302-FZ dated August 3, 2018). The law came into force on September 3, 2018, and inspectors are now given two months to “deal” with VAT. But the inspection will go faster only if the inspectors do not have suspicions or questions about the reporting and supporting documents. If they suspect the slightest violation, the inspection period will be extended by a month.

Order service

Bill No. 489169-7 on increasing VAT in 2018 to 20 percent was submitted to the State Duma only on June 16, and on July 24 the law was already adopted in the third and final reading. On August 3, the draft law was signed by the President of the Russian Federation. Numerous fears have already spread around the document.

We’ll tell you when, how and how much VAT will increase, and who is threatened with a rate increase and what. The official text of the draft law on increasing VAT 2018 is published at the end of the article.

What you need to know about value added tax?

VAT is one of the indirect taxes credited to the federal budget. You need to know the following about it.

Value added tax, as specified in Art. 163 of the Tax Code of the Russian Federation, has a tax period of one quarter.
In 2018, the base rate is 18%.
Some goods and services, called socially significant, are sold at a reduced rate of 10%. Mostly these are basic food products, medicines, and goods for children.
Some services, goods, products are completely exempt from paying this tax, which is regulated by paragraphs 1-3 of Art. 164 Tax Code of the Russian Federation. This is, for example, medical care, transportation services, fees for kindergartens, etc.

Neither the list of services at special rates, nor the size of these rates (10% and 0%) are affected by the bill.

Last news

In mid-June, the Government of the Russian Federation under the leadership of D. Medvedev made proposals to amend the current Tax Code of the Russian Federation and a number of other laws. Bill No. 489169-7 was prepared, which provides for an increase in the tax rate to 20%.

It is planned that the VAT increase will give the federal budget an increase in revenue in the amount of 620 billion rubles annually. An increase in the VAT rate will cost each Russian citizen 360 rubles. monthly.

A heated discussion of the project on the Internet led to the site’s lawyers also receiving numerous questions from readers. Here are some of them.

“Please advise: from what date the VAT increase will occur in 2018. Is there a chance that the rate will increase only in 2019?” asks Ivan, an entrepreneur from Perm.

“Will there be an increase in personal income tax and VAT from 2018? What price increases are predicted in connection with these changes?” asks Moscow resident Olga.

“Give your comments about the law on increasing VAT in 2018: what does an increase in the base rate threaten for business?” asks the director of Svetlana LLC from Volgograd

First of all, we note the following: the law proposes to change the rate from January 1, 2019. In 2018, the rate will remain at the same level - 18%.

Conclusion: an increase in VAT in 2018 to 20 percent will definitely not happen.

Consequences of increasing the base VAT rate

The VAT increase is not as scary for business as commentators on the Internet make it out to be:

The prevailing expenses of ordinary citizens are associated with purchases of goods, the VAT rates for which will not change. Therefore, the increase in prices for them will not be significant, and this will not be directly related to VAT;
some expensive things will indeed rise in price (cars, gadgets, real estate), but in recent years the state has successfully curbed inflation, due to which experts do not predict a high rise in prices;
If the personal income tax rate had been raised, the situation would have been much worse. VAT is more about business: taxation on legal entities is easier to monitor, as well as to identify violations in this area.

Let us remember that it is from the federal budget, into which VAT is credited, that state social programs are financed: maternity capital, preferential mortgage lending, large-scale government construction projects.

Other changes provided for by bill No. 489169-7

As a result of the noise surrounding the tax increase, the public did not notice that the bill included a number of other significant adjustments.

The VAT rate will increase when selling an enterprise as a single property complex. Currently 15.25% is valid, 16.67% is offered.
The right of automotive industry entities to deduct VAT amounts that were paid on purchases using subsidies or budget funds will remain until 01/01/2019.
The burden on payers of contributions to state extra-budgetary funds is regulated. At the current rate of 34% of the total tariff of these contributions, they can be reduced to 30%.

A special area and advantage of the bill for individuals is the regulation of deductions of insurance contributions, in particular to the pension fund. It was previously planned that the currently existing “preferential” tariff of 22% would remain in place until 2021. And then it will be increased to 26%.

After the VAT increase, such an increase in the contribution rate will not occur. The tariff will remain at 22% for those whose payments do not exceed the maximum value of the base for deductions of contributions. Those whose income exceeds this limit will pay 10% on the excess amounts. And this is, overall, a positive change.

An increase in the VAT rate in 2018 will lead to the fact that corresponding changes will also be introduced in 167-FZ “On Compulsory Pension Insurance” dated December 15. 2001, in 165-FZ “On the principles of compulsory social insurance” dated July 16, 1999.

Official text – draft law on increasing VAT in 2018

Introduced by the Government of the Russian Federation

THE FEDERAL LAW

On amendments to the Tax Code of the Russian Federation, Article 9 of the Federal Law “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” and the recognition as invalid of certain provisions of legislative acts of the Russian Federation

Article 1

Introduce into part two of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30 , Art. 3027; 2003, No. 1, Art. 10; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517; No. 35, Art. 3607; No. 45, Art. 4377 ; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45 , Art. 5417, 5432; No. 49, Art. 6045; 2008, No. 26, Art. 3022; No. 48, Art. 5519; No. 49, Art. 5749; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1746; No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6250; 2011, No. 30, Art. 4575, 4593 ; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 41, Art. 5526; No. 49, Art. 6751; 2013, No. 14, Art. 1647; No. 23, Art. 2866; No. 30, Art. 4049; No. 40, Art. 5038; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689; 2016, No. 1, Art. 6; No. 22, Art. 3098; No. 26, Art. 3856; No. 27, Art. 4175, 4176, 4177, 4181; No. 49, art. 6844, 6851; No. 52, art. 7497; 2017, No. 1, art. 16; No. 11, art. 1534; No. 47, art. 6842; No. 49, art. 7307, 7313, 7322, 7325, 7333; 2018, No. 1, art. 20; No. 18, art. 2565; No. 27, art. 3942) the following changes:

in paragraph 2 of Article 154:

a) paragraph two after the word “benefits” should be supplemented with the words “(including discounts on the price of goods (work, services) excluding tax)”;

b) paragraph three after the word “benefits” should be supplemented with the words “(including discounts on the price of goods (work, services) excluding tax)”;

2) in paragraph three of paragraph 4 of Article 158, replace the words “15.25 percent” with the words “16.67 percent”;

3) in article 164:

a) subclause 42 of clause 1 should be supplemented with the words “or, provided that the point of departure and (or) destination of passengers and baggage is located on the territory of the Far Eastern Federal District”;

b) in subclause 6 of clause 2, replace the words “in subclause 41” with the words “in subclauses 41 and 42”;

c) in paragraph 3, replace the words “18 percent” with the words “20 percent”;

4) in paragraph three of paragraph 9 of Article 165, replace the words “18 percent” with the words “20 percent”;

5) in paragraph 5 of Article 1742, replace the words “15.25 percent” with the words “16.67 percent”;

6) subparagraph 1 of paragraph 2 of Article 425 shall be stated as follows:

“1) for compulsory pension insurance:

within the established limit value of the base for calculating insurance premiums for this type of insurance - 22 percent;

above the established maximum base for calculating insurance premiums for this type of insurance - 10 percent;";

7) Article 426 is declared invalid;

In subparagraph 3 of paragraph 2 of Article 427:

a) in paragraph two the word “rubles;” replace with the word “rubles.”;

b) add the following paragraph:

“For payers specified in subparagraphs 7 and 8 of paragraph 1 of this article, during 2019 - 2024, the rates of insurance contributions for compulsory pension insurance are set at 20.0 percent, for compulsory social insurance in case of temporary disability and in connection with maternity, for compulsory health insurance - 0 percent;

Article 2

In Part 4 of Article 2 of the Federal Law of June 4, 2014
No. 151-FZ “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation” (Collected Legislation of the Russian Federation, 2014, No. 23, Art. 2936; 2016, No. 1, Art. 6; No. 49, Art. 6844) words “2019” should be replaced with “2025”.

Article 3

Part 51 of Article 9 of the Federal Law of November 27, 2017
No. 335-FZ “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” (Collected Legislation of the Russian Federation, 2017, No. 49, Art. 7307; 2018, No. 1, Art. 20) to be considered lost strength.

Article 4

Establish that the provisions of paragraph 1 and subparagraph 6 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation (as amended before the entry into force of the Federal Law of November 27, 2017 No. 335-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation Federation and certain legislative acts of the Russian Federation") apply to goods (work, services) (including fixed assets, intangible assets, property rights) acquired:

organizations - subjects of natural monopolies at the expense of budget investments received up to December 31, 2018 inclusive from the budgets of the budget system of the Russian Federation;

taxpayers - agricultural producers at the expense of subsidies received up to December 31, 2018 inclusive from the budgets of the budget system of the Russian Federation;

manufacturing organizations through subsidies received until December 31, 2018 inclusive from the federal budget to compensate for part of the costs associated with the production and support of warranty obligations in relation to wheeled vehicles, high-performance self-propelled and trailed equipment, including agricultural machinery, for the use of energy resources energy-intensive enterprises of the automotive industry, for the implementation of research and development work and testing of wheeled vehicles;

concessionaire organizations implementing projects for the construction (reconstruction) of highways (sections of highways and (or) artificial road structures), at the expense of budget investments received up to December 31, 2018 inclusive from the budgets of the constituent entities of the Russian Federation on the basis of concession agreements concluded before January 1, 2018.

Article 5

1. This Federal Law comes into force on the date of its official publication, with the exception of provisions for which this article establishes other dates for their entry into force.

2. Subparagraphs “a” and “b” of paragraph 3 of Article 1 of this Federal Law come into force after one month from the date of its official publication, but not earlier than the 1st day of the next tax period for value added tax.

3. Clause 2, subclause “c” of clause 3, clauses 4 - 7 of Article 1 of this Federal Law come into force on January 1, 2019.

4. The provisions of paragraph three of paragraph 4 of Article 158, paragraph 3
Article 164, paragraph three of paragraph 9 of Article 165 and paragraph 5 of Article 1742 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to goods (work, services), property rights shipped (performed, rendered), transferred starting from January 1 2019.

5. The provisions of subparagraph 42 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply until January 1, 2025.

6. The provisions of paragraphs two and three of paragraph 2 of Article 154 of the Tax Code of the Russian Federation (as amended by this Federal Law) apply to legal relations that arose from January 1, 2018.

The president

Russian Federation V. Putin

Afterword

Now only the President of the Russian Federation must decide whether the VAT will increase in 2018 and from what date the increased rate of 20% will begin to apply. After the law is adopted by Parliament and approved by the Federation Council, the signature of the President of the Russian Federation is required. After this, the document will be published in the Rossiyskaya Gazeta publication. The document was signed by Vladimir Putin on August 3, 2018.

Changes to clause 3 of Article 164 of the Tax Code of the Russian Federation (increase in VAT by 2%, i.e. from 18% to 20%) come into force on January 1, 2019 ( Clause 3 of Article 5 of Law No. 303-FZ). At the same time, the new VAT rate (20%) will be applied to goods (work, services) shipped from 01/01/2019 ( Clause 4, Article 5 of Law No. 303-FZ). The Ministry of Finance of the Russian Federation clarified that for calculating VAT at a rate of 20%, the date of conclusion of contracts does not matter ( Letter of the Ministry of Finance of Russia dated 08/06/2018 N 03-07-05/55290).

Thus, even if in 2018 or earlier the seller received an advance and calculated VAT on it at the rate of 18/118, when shipping goods (work, services) from January 1, 2019, he is obliged to present to the buyer and calculate VAT at the rate of 20% (of course , if this product is not subject to VAT at a rate of 10% or 0%). In this case, VAT calculated upon receipt of an advance payment received in 2018 is taken for deduction in the amount of tax calculated from the cost of goods shipped (work performed, services rendered), in payment for which the amount of the previously received advance payment is subject to offset according to the terms of the contract (if any conditions) ( Clause 8 of Article 172 of the Tax Code of the Russian Federation).

Example 1 . In 2018, the contractor received an advance payment for the provision of services - 118 rubles, and calculated VAT - 18 rubles. (118*18/118). In 2019, services will be provided, the cost of services (by agreement of the parties) was 120 rubles. (including VAT 20%). When providing services in 2019, the contractor will calculate and present to the customer VAT in the amount of 20 rubles. (120*20/120). At the same time, VAT calculated upon receipt of an advance in the amount of 18 rubles. it will be deducted on the date of provision of services in 2019 (i.e., in accordance with clause 8 of Article 172 of the Tax Code of the Russian Federation, VAT calculated at the rate of 18/118 from the amount of the advance credited as payment for services rendered is accepted for deduction in our example with 118 rubles). The customer will pay an additional 2 rubles for services provided in 2019.

New VAT rate in contracts

Many taxpayers who are now entering into long-term contracts want to stipulate in them that a VAT rate of 20% is applied to goods (work, services) shipped (performed, rendered) from January 1, 2019.

According to the author, when concluding contracts (additional agreements) in 2018, it is better not to indicate a specific VAT rate. The fact is that in accordance with paragraph 1 of Art. 422 of the Civil Code of the Russian Federation, the contract must comply with the rules obligatory for the parties established by law and other legal acts (imperative norms), valid at the time of its conclusion.

Law No. 303-FZ, which increases the VAT rate from 01/01/2019, in this part comes into force from 01/01/2019. Therefore, formally, the parties have no reason to stipulate a 20% VAT rate when concluding an agreement in 2018. At the same time, the norms of the Civil Code of the Russian Federation do not limit the parties in establishing the procedure for determining the price of goods (work, services) taking into account tax.

So, if the delivery of goods will be carried out in 2019, the contract can indicate that “The cost of goods is 120 rubles. (including VAT at the rate established by clause 3 of Article 164 of the Tax Code of the Russian Federation)". The wording of the conditions may be different. For example, it can be stated that “The cost of goods is 100 rubles. excluding VAT. VAT is applied additionally to the cost of goods at the rate established by clause 3 of Art. 164 Tax Code of the Russian Federation"(until December 31, 2018 - at a rate of 18%, from January 1, 2019 - at a rate of 20%), i.e. the contract fixes the final price (including VAT) or the procedure for its formation (price + VAT).

At the same time, since the norms of civil legislation do not apply to tax legal relations ( clause 3 art. 2 Civil Code of the Russian Federation), according to the author, the parties to the contract, having established the price of goods (work, services), have the right to indicate at what rate of VAT this tax will be charged to the buyer in accordance with the tax legislation in force at the time of execution of the contract. But unfortunately, the author was unable to find judicial practice on this issue.

What do the parties risk if, when concluding an agreement in 2018, they indicate a VAT rate of 20%, included in the price of goods (work, services) shipped from January 1, 2019?

If the terms of the contract do not comply with the legislation in force at the time of conclusion of the contract, the transaction is voidable ( clause 1 art. 168 Civil Code of the Russian Federation), i.e. there is a risk that one of the parties to the transaction will challenge its conclusion in court, i.e. the contract may be declared invalid ( clause 1 and clause 2 of Art. 166 Civil Code of the Russian Federation). At the same time, in accordance with paragraph 2 of Art. 166 of the Civil Code of the Russian Federation, a contestable transaction may be declared invalid if it violates the rights or legally protected interests of the person challenging the transaction, including if it entails unfavorable consequences for him.

According to the author, the indication in the contract that “the cost of goods shipped from 01/01/2019 is 120 rubles, incl. VAT 20%" does not violate the rights of the buyer, since at the time of execution of the contract it will comply with the law, and most importantly, regardless of the VAT rate, the cost of goods is agreed upon and in our example is 120 rubles. Those. the risk of a transaction being declared invalid when a VAT rate of 20% is specified is negligible. In addition, as already mentioned, civil legislation does not apply to tax relations ( clause 3 art. 2 Civil Code of the Russian Federation).

Thus, from the above, we can conclude that it is better not to indicate a specific VAT rate in the contract. But if the parties nevertheless agreed in 2018 on the cost of goods (work, services) shipped from January 1, 2019, indicating a VAT rate of 20%, then, according to the author, the risks of such contracts being invalidated tend to zero.

If the concluded agreement, which will be in force in 2019, stipulates a VAT rate of 18%, then in order to avoid disputes with counterparties about the cost of goods (work, services) that will be shipped from 01/01/2019, it is necessary to draw up an additional agreement to the agreement, establishing a new cost of goods (works, services) taking into account the rate of 20%. Moreover, it is not necessary to increase the cost of goods (works, services) by "2% VAT".

In other words, it is possible that the parties will want to keep the same price, but taking into account 20% VAT. For example, The cost of services is currently 118 rubles, including 18% VAT. The parties to the agreement agreed that from January 1, 2019, the cost of services is 118 rubles, including 20% VAT. Or they could set the cost of services at 120 rubles. (and more or less), including 20% VAT.

When concluding additional agreements in 2018, as already mentioned, it is better to set the cost of goods (work, services) without specifying a specific VAT rate of 20%, i.e. it is better to make a reference to the rate established by clause 3 of Art. 164 Tax Code of the Russian Federation.

Note! Even if the cost of goods (work, services) that will be supplied in 2019 in the contract (or invoice) is agreed upon with a VAT rate of 20%, upon receipt of advance payment in 2018 there are no grounds for applying the VAT rate of 20/120, since changes in p. .3 art. 164 of the Tax Code of the Russian Federation have not yet entered into force. Therefore, when receiving an advance payment for the supply of goods (works, services) before 01/01/2019, VAT is calculated at the rate of 18/118, even if upon their shipment VAT will be charged at a rate of 20% and this rate is provided for in the contract.

Victoria Varlamova

Example 2 . The contract for the provision of services in January 2019 was concluded in 2018. The cost of services is 120 rubles, including VAT at the rate established by clause 3 of Art. 164 Tax Code of the Russian Federation. In December 2018, a 100% advance in the amount of 120 rubles was transferred. The Contractor will calculate VAT at the rate of 18/118, the VAT amount will be 18.31 rubles. (120*18/118). When providing services in 2019, costing 120 rubles. (including VAT), the contractor will present VAT to the customer at a rate of 20%, i.e. 20 rubles. At the same time, he will deduct the VAT calculated upon receipt of the advance in 2018 - 18.31 rubles. (i.e., VAT calculated at the rate of 18/118 on the amount of the advance taken into account as payment for services rendered, i.e., from 120 rubles, is accepted for deduction).

VAT calculation if no changes are made to the contract

Determining the cost of services (goods, work) with a VAT rate of 20% depends on the terms of the contract.

Option 1: if the cost of goods (work, services) is established in the contract including VAT.

For example, it is indicated that the cost of services is 118 rubles, incl. VAT is 18%, then in this situation, according to the author, the seller will have to pay the “extra” 2% VAT at his own expense, i.e. the seller's costs will increase. If he is ready to enter into disputes with the buyer, then under certain conditions the contract can be terminated or modified by the court (but this, in the author’s opinion, is unlikely).

Let us explain our position. In accordance with paragraph 1 of Art. 422 of the Civil Code of the Russian Federation, the contract must comply with the rules obligatory for the parties, established by law and other legal acts (imperative norms) in force at the time of its conclusion. The execution of the contract is paid at the price established by agreement of the parties (clauses 1, 2 of Article 424 of the Civil Code of the Russian Federation).

If, after the conclusion of an agreement, a law is adopted that establishes rules binding on the parties, other than those that were in force at the conclusion of the agreement, the terms of the concluded agreement remain in force, except in cases where the law establishes that its effect extends to relations arising from previously concluded agreements (Clause 2 of Article 422 of the Civil Code of the Russian Federation).

The Law on increasing the VAT rate to 20% does not directly establish that its effect applies to contracts concluded before 01/01/2019. And, in the author’s opinion, the clarification that “the new rate applies to goods (works, services) shipped from 01/01/2019” - as an indication that the new rules cannot be applied to “old” contracts (clause 4 of article 5 of Law No. 303-FZ). In other words, according to the author, in order to calculate VAT, the seller is obliged to calculate the amount of tax at a rate of 20%, but in accordance with the norms of the Civil Code of the Russian Federation, the seller has no grounds for automatically increasing the cost of goods (work, services) established by an agreement concluded before January 1 2019, at 2% VAT, i.e. the total cost specified in the contract including VAT must remain unchanged.

In addition, a change in the VAT rate can be qualified as a significant change in circumstances (Article 451 of the Civil Code of the Russian Federation), but, to put it simply, a contract can be terminated or changed under certain circumstances only if there is an increase in the VAT rate that the parties did not expect at the conclusion of the contract will lead to significant damage to the seller if he fulfills the contract on the same terms.

The fact is that a significant change in the circumstances from which the parties proceeded when concluding the contract is the basis for its modification or termination, unless otherwise provided for by the contract or follows from its essence. But a change in circumstances is considered significant when they have changed so much that, if the parties could have reasonably foreseen this, the contract would not have been concluded by them at all or would have been concluded on significantly different terms (clause 1 of Article 451 of the Civil Code of the Russian Federation).

Victoria Varlamova
Tax Service Advisor, rank II, deputy. hands consulting department, ch. tax expert

Moreover, if the parties have not reached an agreement to bring the contract into compliance with significantly changed circumstances or to terminate it, the contract may be terminated, and on the grounds provided for in paragraph 4 of Article 451 of the Civil Code of the Russian Federation, amended by the court at the request of the interested party in the presence of the following conditions simultaneously (clause 2 of Article 451 of the Civil Code of the Russian Federation):

at the time of concluding the contract, the parties assumed that such a change in circumstances would not occur (i.e., we can only talk about contracts concluded before the publication of Law No. 303-FZ - until 08/03/2018);
the change in circumstances was caused by reasons that the interested party could not overcome after their occurrence with the degree of care and prudence that was required of it by the nature of the contract and the conditions of turnover;
execution of the contract without changing its terms would so violate the relationship of property interests of the parties corresponding to the contract and would entail such damage for the interested party that it would largely lose what it had the right to count on when concluding the contract;
It does not follow from customs or the essence of the contract that the risk of changes in circumstances is borne by the interested party.

Amendment of the contract due to a significant change in circumstances is permitted by a court decision in exceptional cases when termination of the contract is contrary to public interests or will entail damage for the parties that significantly exceeds the costs necessary to execute the contract on the terms changed by the court (Clause 4 of Article 451 of the Civil Code of the Russian Federation) .

In a similar situation, when since 2004 the VAT rate changed from 20% to 18% the courts also indicated that changing the cost of goods (work, services) taking into account the new tax rate is possible only by agreement of the parties. For example: the lessee demanded a price reduction of 2%, since the tax rate had been reduced since 2004. But the Federal Antimonopoly Service of the Ural District, in Resolution No. F09-4928/08-S5 dated July 8, 2008, indicated that even if the cost of services is indicated taking into account 20% VAT - “120, incl. VAT 20%”, then the lease payment can be recalculated only by agreement of the parties.

Thus, we once again come to the conclusion that the seller cannot unilaterally change the contract price of goods (work, services), established taking into account VAT. But from January 1, 2019, the seller must comply with the requirements of the Tax Code of the Russian Federation to present VAT to the buyer at a rate of 20%, not 18% (clause 1 of Article 168 of the Tax Code of the Russian Federation, and clause 3 of Article 164 of the Tax Code of the Russian Federation as amended from 01.01. 2019), which means he will have to do this at the expense of his profits and this position is consistent with clause 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33.

Victoria Varlamova
Tax Service Advisor, rank II, deputy. hands consulting department, ch. tax expert

Thus, according to the general rule (clause 1 of Article 168 of the Tax Code of the Russian Federation), the seller must present VAT to the buyer in addition to the price (tariff) of the goods (work, services) sold at a direct rate. But if the contract does not directly indicate that the price established therein does not include the amount of tax and otherwise does not follow from the circumstances preceding the conclusion of the contract or other terms of the contract, the courts must proceed from the fact that the amount of tax presented to the buyer by the seller is allocated the last of the price specified in the contract, for which it is determined by the calculation method (clause 4 of Article 164 of the Tax Code of the Russian Federation) (clause 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33).

Therefore, in the case where, under the terms of the contract, VAT is already included in the cost of goods (work, services) (i.e. it is indicated “including VAT” or “including VAT 18%”), when they are shipped from On 01/01/2019, the seller will have to calculate VAT at a rate of 20/120 of the total cost including VAT.

Example 3. The cost of services in accordance with the terms of the contract is 118 rubles, incl. VAT 18%. This means that when providing services in 2019, the seller will present the customer with VAT at a rate of 20%, calculating it as follows: 118 rubles * 20/120 = 19.67 rubles. In the invoice, he will indicate the cost of services without VAT - 98.33 rubles, VAT at a rate of 20% -19.67 rubles, cost with VAT - 118 rubles.

Thus, if the cost of goods (work, services) is established by the contract taking into account VAT (“including VAT” or “including VAT 18%”), in order to avoid disagreements between the parties and disputes about the price, it is better to agree on the cost in advance goods (works, services) with a new VAT rate in an additional agreement to the contract.

Option 2: the cost of goods (work, services) is indicated in the contract without VAT.

Example 4. The contract stipulates that the cost of services is 100 rubles. excluding VAT and VAT is presented additionally (including at a rate of 18%), then from 01/01/2019 the seller will present to the buyer 20% VAT on top of the price without tax (clause 1 of article 168 of the Tax Code of the Russian Federation, clause 17 of the Resolution Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33). In our example, the cost of services will be 120 rubles. (including VAT 20%).

In other words, under such contract conditions, the procedure for determining the cost of goods (work, services) (price condition (price + VAT)) will not change, but the cost of goods (work, services), taking into account the new VAT rate in 2019, will automatically increase.

There are no official explanations from the Ministry of Finance of the Russian Federation on the procedure for calculating VAT during the “transition period”. Therefore, the author expresses only his opinion on this issue and the issues of concluding contracts.

Victoria Varlamova
Tax Service Advisor, rank II, deputy. hands consulting department, ch. tax expert

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