Taxation under a joint activity agreement. Taxation under a joint activity agreement. Who pays VAT

A simple partnership agreement (better known as a joint venture agreement) is separate from a number of civil law transactions.

As a rule, the conclusion of an agreement between the participants civil turnover assumes that one of the parties to the emerging legal relationship performs any actions in favor of the other (transfer of property, performance of work, provision of services), and the latter, in turn, pays for them. Thus, the relationship between the parties to the transaction is built on the principle: debtor - creditor.

In the case of a simple partnership agreement, the actions of its participants pursue a single goal - making a profit, or another goal that does not contradict the law.

The efforts of its participants are aimed at achieving a common result and its further joint use.

Typically, taxpayers are legal entities, individual entrepreneurs or individuals. A simple partnership cannot be classified as one of the above entities, therefore, the use of any benefits within the framework of a simple partnership is impossible.

If a participant in a simple partnership uses in accordance with current legislation any benefits on taxes and other mandatory payments, then these benefits apply only to its statutory activities and do not apply to activities carried out within the framework of a simple partnership.

Thus, a company applying a simplified taxation system has the right to apply this system only in part of its statutory activities. By concluding a simple partnership agreement, a company, within the framework of a joint activity agreement, actually begins to carry out other activities, and this business entity has no right to use the simplified taxation system. In other words, a partner company using a simplified taxation system will act in joint activities as a company using traditional system accounting.

Accordingly, tax accounting within the framework of a joint activity agreement will be carried out on a general basis.

Thus, based on the analysis of civil, accounting and tax legislation we can conclude that an economic entity that is not a VAT payer, concluding a simple partnership agreement, will pay this tax like a regular taxpayer.

At the same time, it should be noted that the option for calculating and paying this tax to the budget depends on how it is stipulated in the agreement. That is, the participants in a simple partnership agreement can pay VAT themselves, or this tax is paid by the participant conducting common affairs.

The profit received by the partners as a result of joint activities is distributed in proportion to the value of the partners' contributions to the common cause, unless otherwise provided by the simple partnership agreement or other agreement of the partners. An agreement to exclude any of the partners from participating in profits is void (Article 1048 of the Civil Code of the Russian Federation). Thus, when determining tax base according to VAT, it is necessary to calculate the cost of goods (work, services) attributable to each participant in the joint activity, in proportion to the share of profit due to each of the participants.

The amount of VAT paid on the acquisition (production) of goods (work, services) within the framework of a joint activity and subject to deduction when calculating the amount of VAT payable to the budget, in this case is also determined in proportion to the share of participants who are VAT payers.

Regarding the provision of VAT deductions, the following should be noted.

In the event that, under the terms of a simple partnership agreement, the fulfillment of the obligation to calculate and pay VAT for all participants in a joint activity is assigned to one of them, this participant can, on behalf of the other participants in the joint activity, apply to the tax authorities for tax deductions that are due to fellow payers VAT.

Let us note once again that in this case, VAT deductions are provided to all participants in joint activities - VAT payers in proportion to their shares in the products sold, and not just to the person who directly applies to the tax authority. At the same time, you need to keep in mind that a VAT deduction can only be applied to the partner in whose name the invoice is issued, and members of a simple partnership do not have the right to “resubmit” invoices to each other.

It is necessary to remember one more condition of the deduction: it is possible only for property that was acquired for use in transactions subject to VAT.

Therefore, in order to be able to apply VAT deductions, you must entrust both the purchase and sale of goods to one of your comrades.

If the calculation and payment of VAT is carried out by each participant of a simple partnership independently, then they should contact the tax authority separately.

Example.

The enterprise Vega LLC, which is a VAT payer, and Mercury LLC, which is on a simplified taxation system (is not a VAT payer), entered into an agreement on joint activities.

Within the framework of a simple partnership, it is carried out wholesale household appliances.

According to the simple partnership agreement, Vega LLC contributes to joint activities cash- 200,000 rubles, and Mercury LLC - 300,000 rubles. General affairs are carried out by Vega LLC at separate balance.

As part of the joint activity, the partnership purchased a batch of electric kettles - 300 pieces at a price of 1,200 rubles, for a total of 360,000 rubles (including 18% VAT - 54,915 rubles).

This batch of household appliances was sold to customers for 450,000 rubles (300 pieces x 1,500 rubles).

The distribution costs for the sale of this batch of goods are 30,000 rubles.

Accounting for joint activities is carried out by Vega LLC on a separate balance sheet.

Reflecting these transactions, the accountant of Vega LLC will make the following entries:

Account correspondence		Amount, rubles
Debit	Credit	Amount, rubles
	80 subconto “Settlements with Vega LLC”
	80 subconto “Settlements with Mercury LLC”		Funds received under a simple partnership agreement
			Goods from the supplier are accepted for accounting
			VAT on the product has been taken into account
			The debt to the supplier for goods has been repaid
68 subaccount “VAT”				Profit from joint activities owned by Vega LLC 46,271 x (200,000: (200,000 + 300,000))
	76-3 “Settlements with Mercury LLC”		Profit from joint activities owned by Mercury LLC 46,271 x (300,000/(200,000 + 300,000))

VAT, which is accrued on turnover within the framework of joint activities, will be distributed among the participants as follows:

1. VAT accrued for payment on turnover within the framework of joint activities, attributable to Vega LLC:

68,644 x (200,000 /(200,000 +300,000)) = 27,458 rubles,

the amount of deductions that Vega LLC can claim:

54,915 x (200,000 /(200,000 +300,000)) = 21,966 rubles.

2. VAT accrued for payment on turnover within the framework of joint activities, attributable to Mercury LLC:

68,644 x (300,000 /(200,000 +300,000)) = 41,186 rubles,

amount of deductions that Mercury LLC can claim:

54,915 x (300,000 /(200,000 +300,000))= 32,949 rubles.

If the agreement of a simple partnership stipulates that the transfer of taxes based on the results of joint activities is carried out by a partner conducting common affairs, then in this case Vega LLC, on the basis of Article 29 of the Tax Code of the Russian Federation (“Authorized Representative of the Taxpayer”) will transfer to the budget the amount of tax due to payment from Mercury LLC.

When filing a VAT return, Vega LLC will reflect the amount of VAT payable on turnover on joint activities in column in full, since the feed separate declaration for joint activities is not provided.

If the agreement stipulates that the payment of taxes is carried out by the participants themselves, then the payment will be made by Mercury LLC with the note “VAT on turnover on joint activities.”

For additional information on the taxation of value added tax on a simple partnership, see section 2.1. "Accounting under a simple partnership agreement."

You can find out more about issues related to accounting and taxation of joint activities carried out under a simple partnership agreement in the book of BKR Intercom-Audit CJSC “Simple Partnership”.

When organizing common activities, the parties to a simple partnership agreement are required to create a “unified” accounting system. To do this, one commercial structure (legal entity) is selected from among the participants in this agreement, which is endowed with the necessary powers.

From now on, current joint affairs are displayed on the autonomous balance sheet in the generally accepted manner. Unified accounting is designed to display the following business transactions in accordance with the current agreement:

costs and profits of collective work;
calculation of financial results on an autonomous balance sheet.

Unified accounting information is not entered into the balance sheet of a commercial structure authorized to conduct general affairs. The procedure for unified accounting when conducting general activities by commercial structures is determined by PBU 20/03 ( Order of the Ministry of Finance No. 105n dated November 24, 2003).

Business transactions related to VAT in joint activities of commercial structures

Not designated by the tax legislation of the Russian Federation separate conditions for calculating VAT for a simple partnership. The circle of obligated persons regarding the payment of VAT in accordance with the generally accepted provisions of the Tax Code of the Russian Federation, Art. 143 include individual entrepreneurs and organizations on OSNO. A simple partnership is not identified with a legal entity and has no obligations to pay VAT.

Within the limits of joint activity, the commercial structures of the partnership have the right to pay VAT separately, subordinate to their own share of participation. Also, as an alternative, they have the right to realize their obligations to pay taxes through an authorized person.

In the second option, favorites obligated person in relation to other shareholders will be recognized as their representative. Then it will have the right to carry out all actions regarding taxes only with a certified power of attorney.

calculation and payment of VAT on relevant transactions;
issuing payment documents and invoices;
generation of reporting on sales and acquisitions;
preparation and submission of VAT returns.

At the same time, it is assumed that the remaining shareholders must draw up documentation regarding collective activities in the name of the person authorized for general affairs. Payment of joint expenses is made by any shareholder, mutual settlements are displayed on the second order account 76.3. These rules apply only to the simple partnership agreement, in accordance with which the responsible person to conduct joint business.

Standard accounting entries for VAT used in a simple partnership

The composition of VAT calculations includes accrual, restoration, payment, deduction, VAT compensation and “input” tax. The accrual depends on what type of transaction it is accrued for. The applied account 19 is used as part of accounting records to display generalized information about VAT payments on purchased products. Second-order accounts are opened depending on the type of goods purchased.

Standard accounting records according to VAT	Characteristic
DT 19 KT 60	The amount of tax on purchased products; “input” tax is taken into account after receiving the settlement document
DT 68 CT 19	VAT deductible (done upon receipt of an invoice upon receipt)
DT 20 (29) CT 19	VAT write-off when the purchased item (service) will be further used in non-taxable transactions
DT 91 CT 19	Write-off of VAT on other expenses in the absence (loss) of an invoice
DT 20 (29) CT 68	VAT recovery (applies to non-taxable transactions)

Common mistakes in calculating VAT

Most often, mistakes made regarding VAT are associated with violations of the norms of Chapter 21 of the Tax Code of the Russian Federation. This is, for example, the illegal deduction of tax on non-taxable goods.

If the obligated person (shareholder) has accepted for deduction the value added tax on products that will subsequently be involved in operations not subject to VAT, then the data tax amounts need to be restored to transfer them to the budget.

Incorrect display of product sales may result in an underestimation of the tax base, which is also considered a violation. Control authorities carefully monitor such violators and apply sanctions to them.

Among the common mistakes, a fairly common one is accepting VAT for deduction without proper certification documents or using unreliable settlement documents. In accordance with Art. 172 of the Tax Code of the Russian Federation, when purchasing products (services, works), the amount of tax paid to the seller upon purchase is accepted for deduction on the basis of the following mandatory documents:

invoice issued by the seller at the time of purchase;
property rights;
documents certifying the fact of tax payment;
other documents in accordance with paragraph 1 of Article 172.

By the way, since October 1, 2017 it has been used new form invoices. This mandatory document regarding the purchase and sale requires the seller (executor) to strictly adhere to approved form. When compiling it, you should be guided by Government Decree of the Russian Federation No. 981 of August 19, 2017.

If it is necessary to correct the cost of goods (work or services), an adjustment form of the document is issued. Its new form has also been introduced and has been in effect since August current year. Typically, the grounds for adjustment are changes in volumes, prices, and numbers.

The issuance and storage of these forms of documents must be recorded in the accounting journal, and in the future when they are issued or received - in the book of sales and purchases.

Expert opinion on the calculation of VAT when carrying out general activities by commercial entities

Regarding VAT issues on the sale of goods (services, works) within the framework of a simple partnership agreement, the explanations provided by the Internal Revenue Service of the Russian Federation in letter No. 03-1-08/1815/45@ dated 08.18.2004 seem interesting.

Legal entities, participants in this agreement, are required to follow PBU 20/30, in particular, clause 17 when creating accounting. Accounting is in accordance with it business transactions for joint activities on an autonomous account is provided by a responsible person who conducts all affairs of the partnership. In this case, the conditions specified in the contract are taken into account. They also keep separate records of business transactions related to their activities.

It is noted that in the partnership agreement the powers to form accounting common property may be assigned to a specific party to this agreement (commercial entity). Then she will be obliged to calculate and pay VAT on taxable transactions under this agreement. Moreover, it does not matter whether this structure is a VAT payer for its dominant activity or not. Her responsibilities also include filing a VAT return, filling out books of purchases and sales, and a journal for recording settlement documents.

letter from the head of the department indirect taxes, Advisor to the National Assembly of the Russian Federation, 2nd rank N.S. Chamkina

Example 1. Accounting for VAT on an autonomous balance sheet when identifying revenue from joint activities by commercial entities

Two commercial entities entered into a simple partnership agreement. On its basis, shareholders pooled their efforts and available funds for the purpose of collectively growing agricultural products and their subsequent sale.

Responsibilities were distributed as follows. One shareholder is engaged in sowing, growing and harvesting crops, and the second sells finished agricultural products.

The proceeds received are divided by shareholders in accordance with the conditions specified in the agreement. One of the commercial structures that have entered into a simple partnership agreement is authorized to maintain unified accounting.

Accounting entries regarding VAT are made when reflecting the profit received in a single accounting system.

Standard postings (records are made by an authorized person for general affairs)	Characteristic
DT 62 CT 90 (Profit)	Revenue for sold agricultural products is shown
DT 90 (Cost of sales) CT 43	Write-off of the cost of grown agricultural products
DT 90 (VAT) KT 68 (VAT calculations)	VAT accepted
DT 90 (Sales expenses) CT 44	Shows expenses associated with the sale of agricultural products
DT 90 (Profit/expenses from sales) CT 99	Disclosure (calculated amount) of profit
DT 99 CT 84	The amount of proceeds to be distributed among shareholders

Example 2. Display of VAT on the rental of warehouse premises used by commercial structures in joint activities

LLC "Project" and entrepreneur Kolosovsky N.M. united on the basis of a simple partnership agreement. These shareholders have determined that general affairs will be conducted by Project LLC. Accordingly, a separate account was opened for these purposes.

In the process of carrying out general activities, the individual entrepreneur paid for the rent of warehouse premises. Shareholders subsequently used them to store their products. When paying a fee, including VAT, the individual entrepreneur issued payment documents to Proekt LLC. Completed business transactions should be displayed in general accounting, as well as separately for individual entrepreneur N.M. Kolosovsky.

Thus, VAT is reflected only in the unified accounting of business transactions of the partnership’s shareholders. In such situations, the current rules of the tax source are applied (Article 174.1 of the Tax Code of the Russian Federation).

Answers to frequently asked questions

Question #1: Is property invested by a commercial structure in general activities subject to VAT, and how is this reflected in accounting?

Transfer (and return upon allocation of a share commensurate with the initial contribution) of property as investment deposit in accordance with the agreement reached on common activities, it is not subject to VAT. Rationale - Regulations of the Tax Code of the Russian Federation:

Article 39, clause 3, clause 4 (on business transactions that are not the sale of goods, services, works);
Article 146, clause 2, clause 1 (business transactions that are not subject to taxation).

This point of view is explained by the editor-in-chief of the magazine “VAT: Problems and Solutions” Svetlana Nikolaevna Zaitseva in the author’s article “Joint activities: investing in property” (September issue for 2017).

Property invested in general activities is shown as financial investments at book value. Account 58 (Investments) and the second-order account “Deposits under a simple partnership agreement” are used.

Question #2: How to display in financial statements each shareholder a financial result from general activities?

Reporting is prepared in the generally accepted manner (as for a legal entity), taking into account the results obtained from general activities. The personal contribution of the shareholder is displayed as financial investment V balance sheet. The results of divided profits and expenses can be classified as other expenses (for the report on revenue and damage).

As an explanation for the reporting presented by the accounting department, it is displayed share legal entity in expenses, revenue, contractual obligations.

"Small accounting", 2007, N 2

A simple partnership agreement is not a luxury in our time, but one of the most common means of optimizing a business. An organization (or entrepreneur) that applies a simplified taxation system can be selected as a participant keeping records and general affairs of joint activities. Moreover, all participants may be “simplistic”. How is joint activity taxed in such situations? Do I need to pay VAT, Unified Social Tax and other “regular” taxes, or can I get by with paying a single tax? Unfortunately, these issues still remain controversial. Two positions are applied in parallel. The choice is yours.

Until 2006...

The Ministry of Finance of Russia, in Letter dated 02/11/2005 N 03-03-02-04/1/37, came to the conclusion that taxation of joint activities carried out by several legal entities using the simplified tax system is carried out in accordance with the generally established procedure. That is, VAT, UST and other taxes established by law must be paid. This was explained as follows.

Article 346.11 of the Tax Code of the Russian Federation allows organizations to use the simplified form. Meanwhile, the conclusion of a simple partnership agreement does not entail the formation of a legal entity (Article 1041 of the Civil Code of the Russian Federation).

The conclusion from these arguments was not clearly formulated in the Letter, but it was clear to everyone. It could sound like this: “A simple partnership cannot apply the simplified tax system, since it is not a legal entity.”

The logical construction of officials can be taken to the point of absurdity. After all, organizations also appear in the meager lists of VAT, UST and income tax payers. Maybe then the operations of a simple partnership cannot be subject to these taxes too?

In this article we will focus only on the problems of paying VAT by participants of a simple partnership using the simplified tax system<*>.

<*>In this Letter, comments were also made regarding the need to pay UST, but this is a topic for a separate article.

Let us note that not all “comrades” who use the simplified tax system agreed with the opinion of the Russian Ministry of Finance.

Thus, the Resolution of the Federal Antimonopoly Service of the West Siberian District dated October 26, 2006 N F04-7200/2006(27937-A27-7) considers the following situation.

Two LLCs, one of which used the simplified system, entered into a simple partnership agreement in 2005. Moreover, the definition financial result and management general accounting were entrusted to the “simplified man” (participant 1). In accordance with the order on accounting policy Participant 1 of his LLC conscientiously kept separate records of transactions (on a separate balance sheet, using a separate current account) for jointly carried out activities and for transactions directly in his activities.

Participant 1 considered that since he applies the simplified tax system and is not a VAT payer due to the provisions of clause 2 of Art. 346.11 of the Tax Code of the Russian Federation, he must pay VAT on joint operations only for participant 2 (in proportion to the latter’s share according to the agreement). Therefore, when preparing invoices for transactions within the framework of joint activities, participant 1 allocated the amount of VAT in proportion to the share of participation of participant 2 - the payer of this tax.

When purchasing goods in connection with the activities of a simple partnership, participant 1 did the same with “input” VAT. He also divided it in proportion to the shares of the participants. The part corresponding to the share of the contribution to the simple partnership of participant 2 - the VAT payer, was subject to deduction (reimbursement) in accordance with paragraphs. 1 item 2 art. 171, paragraph 1, art. 172 of the Tax Code of the Russian Federation. Participant 1 excluded his part of the VAT presented by the supplier of goods from the income received for the purpose of imposing a single tax on the basis of paragraphs. 8 clause 1 art. 346.16 Tax Code of the Russian Federation.

Tax office, which, of course, was guided by the instructions of the Russian Ministry of Finance, held participant 1 liable for failure to pay VAT on revenue attributable to participant 1. Participant 1 was also charged additional single tax: in the opinion of the inspectorate, they unlawfully attributed to expenses the part of the “input” VAT attributable to this participant (clause 19 of Article 270 of the Tax Code of the Russian Federation).

However, the courts (first, appellate and cassation instances) when considering this case sided with participant 1. They made the following conclusions:

clause 3 art. 346.12 of the Tax Code of the Russian Federation does not provide for a ban on application of the simplified tax system persons carrying out economic activity within the framework of a simple partnership agreement;
provisions of Ch. 21 of the Tax Code of the Russian Federation do not regulate<**>the procedure for fulfilling the obligation to pay VAT by a participant in a simple partnership agreement;
obligations to pay VAT on transactions carried out by a simple partnership may arise from the participants of the partnership in a share corresponding to their contributions to the property and expenses of the partnership (Articles 143 and 249 of the Tax Code of the Russian Federation, Article 1046 of the Civil Code of the Russian Federation);
The inclusion by Participant 1 of the amounts of “input” VAT paid to suppliers as expenses for the purposes of paying a single tax is quite justified.

<**>As amended by the Tax Code of the Russian Federation, which was in force during the controversial period.

Thus, there is arbitration practice in favor of taxpayers on this issue. This means that those “simplers” who were ready to defend their position in court, until January 1, 2006, could not charge VAT on this activity on the portion of the revenue attributable to these “simplers”.

Is 2006 the beginning of a new era?

Until January 1, 2006, the fiscal authorities did not have a clear position on which of the partners should pay VAT: the one who keeps general records, or all the partners when they carry out transactions subject to VAT within the framework of joint activities.

In fact, the old clarification of the Supreme Arbitration Court of the Russian Federation was used, according to which VAT on joint activities must be paid, and it does not matter by whom: the participant conducting common affairs, or the participant who actually completed the transaction (clause 2 Information letter Presidium of the Supreme Arbitration Court of the Russian Federation dated December 10, 1996 N 9 "Review judicial practice application of legislation on value added tax")<*>.

<*>The opinion of the Supreme Arbitration Court of the Russian Federation was expressed in relation to taxpayers using general mode taxation.

Since 2006, this ambiguity has been removed, since Ch. 21 Tax Code of the Russian Federation Federal law dated July 22, 2005 N 119-FZ “On Amendments...” Art. was introduced. 174.1 "Features of calculation and payment of tax to the budget when carrying out transactions in accordance with a simple partnership agreement (joint activity agreement) or agreement trust management property on the territory Russian Federation".

Note.“When carrying out transactions in accordance with a simple partnership agreement (agreement on joint activities) ... the participant in the partnership ... is assigned the responsibilities of the taxpayer established by this chapter” (Clause 1 of Article 174.1 of the Tax Code of the Russian Federation).

From this article it follows that for transactions within the framework of joint activities, VAT must be paid by a certain participant, who is entrusted by the simple partnership with “keeping general records of transactions subject to taxation in accordance with Article 146 of the Tax Code of the Russian Federation.” Such a participant could be Russian organization or an individual entrepreneur.

It would be logical to assume that this participant should coincide with the participant who conducts general affairs and accounting in accordance with civil law. But no. From Art. 174.1 of the Tax Code of the Russian Federation it follows that if a participant conducting common affairs is foreign organization, it cannot maintain general accounting for VAT purposes.

Now the right to deduct “input” VAT on goods (works, services or property rights) acquired under a joint activity agreement and used for VAT-taxable transactions arises only from the participant keeping records of VAT-taxable transactions.

To receive deductions for joint activities:

this participant must ensure separate accounting of transactions in joint activities and transactions in its other activities;
suppliers must issue invoices exclusively in the name of this participant (clause 3 of Article 174.1 of the Tax Code of the Russian Federation).

At the same time, there is still no clarity for the “simplistic” people.

On the one hand, the norms of Art. 174.1 of the Tax Code of the Russian Federation can be interpreted in such a way that it obliges one of the participants in a simple partnership to pay VAT on transactions within the framework of a joint activity, regardless of its relationship with this tax. That is, anyone can become such a “lucky person”, for example, a payer of the Unified Agricultural Tax or a person exempt from paying VAT under Art. 145 of the Tax Code of the Russian Federation, and so does the person applying the simplified tax system.

At the same time, the majority of lawyers take the position that the norms of Ch. 26.2 of the Tax Code of the Russian Federation (USN) are special in relation to the norms of Ch. 21 Tax Code of the Russian Federation (VAT). Special rules take precedence over basic rules.

Chapter 26.2 of the Tax Code of the Russian Federation exempts "simplers" from fulfilling the duties of a VAT payer, allowing for the only exception to this rule - the import of goods into the customs territory of the Russian Federation. Links to Art. 174.1 of the Tax Code of the Russian Federation or participation in a simple partnership agreement is not there.

Let us assume that legislators forgot to make this link and forgot to make another exception. But as a result of this forgetfulness, the text of the Tax Code of the Russian Federation is exactly as it is today. How will this problem be solved? arbitration courts, time will tell.

In the meantime, the Russian Ministry of Finance has developed its previous position in relation to the new conditions in two Letters: dated 02/21/2006 N 03-11-04/2/49 (in relation to “simplified” organizations) and dated 12/22/2006 N 03-11-05 /282 (in relation to entrepreneurs using the simplified tax system).

Note."Taking into account the provisions of Article 174.1 of the Code, an organization that applies a simplified taxation system and carries out general affairs under a simple partnership agreement is recognized as a payer of value added tax in relation to operations for the sale of goods (work, services) on the territory of the Russian Federation (clause 1 p. 1 Article 146 of the Code), carried out within the framework the said agreement"(see Letter of the Ministry of Finance of Russia dated February 21, 2006 N 03-11-04/2/49).

Without abandoning its previous arguments, the inconsistency of which we spoke above, the Ministry of Finance of Russia in the first mentioned Letter now refers to Art. 174.1 Tax Code of the Russian Federation.

According to the Ministry of Finance, a “simplified person” who conducts general affairs is obliged to issue invoices with an allocated amount of VAT in relation to joint venture transactions in the manner established Tax Code RF, despite the fact that it is not a VAT payer for its operations.

In the second Letter, the Ministry of Finance confirms that individual entrepreneurs using the simplified tax system are not recognized as VAT payers. But entrepreneurial activity carried out within the framework of a simple partnership, in their opinion, is not subject to transfer to the simplified tax system at all and is subject to taxes in the generally established manner, including VAT.

So, if an organization or entrepreneur (“simplified”) does not want to enter into disputes with tax authorities, they will have to act in accordance with the official position of the Russian Ministry of Finance and pay VAT on joint activities.

Example. Alpha LLC, Beta CJSC and entrepreneur Ivanov entered into a simple partnership agreement on January 9, 2007, according to which a certain type of product should be jointly produced, the sale of which is subject to VAT at a rate of 10%.

The LLC and the entrepreneur apply the simplified tax system, and the closed joint-stock company is exempt from paying VAT under Art. 145 of the Tax Code of the Russian Federation.

The responsibilities of the participant conducting general affairs and accounting, as well as the participant maintaining general accounting of transactions subject to VAT, are assigned to Alpha LLC.

The LLC opened a special account for joint venture transactions and began to maintain full accounting records of joint venture transactions.

Alpha LLC divides the profit received in proportion to the shares of the participants and sends it from its special account to their current accounts(including your own). Alpha LLC takes into account its share of income as part of non-operating income for the purpose of single taxation under the simplified tax system.

Since the LLC follows the explanations of the Ministry of Finance, it has opened a purchase book, a sales book and journals to record invoices received and issued.

In the first quarter of 2007, for the production of products as part of a joint activity, Alpha LLC purchased materials worth 200,000 rubles from a supplier (OJSC Gamma). plus VAT 36,000 rub. (rate 18%).

To process them, electricity was consumed in the amount of 50,000 rubles. plus VAT 9000 rub. All materials were used to produce products in the same quarter. The cost of manufactured products amounted to 800,000 rubles.

In March, the products were sold to the buyer for RUB 1,100,000, including VAT of RUB 100,000. (rate 10%).

Alpha LLC did the following accounting entries:

Debit 10/"SD"<*>- Credit 60

200,000 rub. - materials from the supplier were capitalized;

Debit 19/"SD" - Credit 60

36,000 rub. - taken into account - VAT on materials.

Having received an invoice for materials from Gamma OJSC, Alpha LLC recorded it in the journal of received invoices.

<*>SD - sub-account for reflecting transactions in joint activities.

This is reflected in accounting by posting:

36,000 rub. - VAT is accepted for deduction.

In order to obtain a deduction for “input” VAT, an entry was made in the purchase book for the cost of materials without VAT - 200,000 rubles. and VAT - 36,000 rubles.

Accounting entries:

Debit 60 - Credit 55/"SD" (sub-account "Bank account for joint activities")

236,000 rub. - payment has been made to the supplier (in our opinion, in in this case can be used as a subaccount to account 55 “Special accounts in banks”, or a subaccount to account 51 “Current accounts”);

Debit 20/"SD" - Credit 10

200,000 rub. - materials are written off for production;

Debit 20/"SD" - Credit 60

50,000 rub. - reflected actual consumption electricity;

Debit 19/"SD" - Credit 60

9000 rub. - VAT on electricity is taken into account based on invoices of the energy supplying organization;

Debit 68/"VAT" - Credit 19/"SD"

9000 rub. - VAT is deductible based on the entry made in the purchase book;

Debit 60 - Credit 55/"SD"

59,000 rub. - payment for electricity has been made;

Debit 43 - Credit 20

800,000 rub. - manufactured products are entered into the warehouse;

Debit 62 - Credit 90/"SD"

RUB 1,100,000 - revenue from sales of products (including VAT) is reflected;

Debit 90/"SD" - Credit 68

100,000 rub. - VAT is charged on sales of products based on the invoice.

Within 5 days from the date of sale of products manufactured as part of a joint activity, Alpha LLC is obliged to issue the buyer an invoice with the allocated amount of VAT at a rate of 10%. The invoice was posted in the sales ledger.

Accounting entries:

Debit 90/"SD" - Credit 43

800,000 rub. - written off actual cost products sold;

Debit 55/"SD" - Credit 62

RUB 1,100,000 - payment received from the buyer.

Since the monthly amount of revenue from sales of products within the framework of joint activities excluding VAT during the quarter does not exceed 2 million rubles, Alpha LLC established taxable period for VAT as a quarter on the basis of clause 2 of Art. 163 Tax Code of the Russian Federation.

Based on the results of the first quarter, Alpha LLC compiled a VAT return<*>on its own behalf: “Alpha LLC is a participant in the simple partnership agreement No. ... dated ..., maintaining general records of transactions subject to taxation in accordance with Article 146 of the Tax Code of the Russian Federation.”

<*>Form tax return for value added tax and the Procedure for filling it out were approved by Order of the Ministry of Finance of Russia dated November 7, 2006 N 136n.

At the same time, in line 030 (rate 10%), section. 3 of the Declaration reflected the cost of goods sold - 1,000,000 rubles. and VAT - 100,000 rubles.

The same amounts were indicated in lines 180 and 210.

Line 220 indicated the amount tax deduction 45,000 rub. (36,000 + 9000). The same amount was indicated in line 340.

In line 350 of the Declaration, Alpha LLC reflected the amount of VAT payable to the budget - 55,000 rubles. (100,000 - 45,000).

I. Makalkin

For goods imported into the customs territory of the Russian Federation from abroad, VAT can be deducted only if there is confirmation of tax payment customs authorities. At the same time, paragraph 3 of Art. 174.1 of the Tax Code of the Russian Federation provides that in order to apply a tax deduction in this case, invoices must be issued specifically to the participant in the simple partnership acting as a taxpayer. If in the invoices issued by suppliers, another participant (not acting as a taxpayer) is indicated as the buyer, it is necessary to contact the supplier with a request to correct the invoices. The Tax Code of the Russian Federation does not provide for the possibility of transferring invoices issued on behalf of or in the name of comrades who are not acting as a taxpayer to a comrade who is acting as a taxpayer for them to take into account when calculating VAT.

VAT for joint activities in 2018

The Tax Code of the Russian Federation states that “taxpayers who are parties to a simple partnership agreement (agreement on joint activities) use as an object of taxation income reduced by the amount of expenses,” and in accordance with this regime are not VAT payers (clause 2 of Article 346.11 Tax Code of the Russian Federation). According to the Russian Ministry of Finance, expressed in Letter dated February 21, 2006 N 03-11-04/2/49, for “simplified” participants in joint activities, the same procedure for calculating VAT within the framework of joint activities applies as for organizations using common system taxation.

Entrepreneurial activity within the framework of a simple partnership agreement, it is carried out by its participants without forming a legal entity. And the subjects of the simplified tax system are organizations, that is, legal entities and individual entrepreneurs.

VAT for joint activities of “simplified people”

The applied account 19 is used as part of accounting records to display generalized information about VAT payments on purchased products. Second-order accounts are opened depending on the type of goods purchased. Standard accounting entries for VAT Characteristics DT 19 CT 60 Amount of tax on purchased products; “input” tax is taken into account after receiving the settlement document DT 68 CT 19 VAT deductible (done upon receipt of the invoice upon receipt) DT 20 (29) CT 19 Write-off of VAT when the purchased object (service) will be further used in non-taxable transactions DT 91 CT 19 Write-off of VAT on other expenses in the absence (loss) of an invoice DT 20 (29) CT 68 Restoration of VAT (applies to non-taxable transactions) Common errors in calculating VAT Most often, errors regarding VAT are associated with violation of the norms of Chapter 21 of the Tax Code of the Russian Federation .

Value added tax on a simple partnership agreement

Now the right to deduct input VAT on goods (works, services or property rights) acquired under a joint activity agreement and used for VAT-taxable transactions arises only from the participant keeping records of VAT-taxable transactions. To receive deductions for joint activities:

this participant must ensure separate accounting of transactions in joint activities and transactions in its other activities;
suppliers must issue invoices exclusively in the name of this participant (clause 3 of Article 174.1 of the Tax Code of the Russian Federation).

At the same time, for the “simplified” people there is still no clarity. On the one hand, the norms of Art. 174.1 of the Tax Code of the Russian Federation can be interpreted in such a way that it obliges one of the participants in a simple partnership to pay VAT on transactions within the framework of a joint activity, regardless of its relationship with this tax.

VAT for joint activities of “simplified people”

Attention

So, if an organization or entrepreneur (“simplified”) does not want to enter into disputes with the tax authorities, they will have to act in accordance with the official position of the Russian Ministry of Finance and pay VAT on joint activities. Example. Alpha LLC, Beta CJSC and entrepreneur Ivanov entered into a simple partnership agreement on January 9, 2007, according to which a certain type of product should be jointly produced, the sale of which is subject to VAT at a rate of 10%. The LLC and the entrepreneur apply the simplified tax system, and the closed joint-stock company is exempt from paying VAT under Art.

145 of the Tax Code of the Russian Federation. The responsibilities of the participant conducting general affairs and accounting, as well as the participant maintaining general accounting of transactions subject to VAT, are assigned to Alpha LLC. The LLC opened a special account for joint venture transactions and began to maintain full accounting records of joint venture transactions.

VAT accounting for joint activities

VAT deductions The authorized party to the agreement has the right to deduct tax amounts on goods (works, services), including fixed assets and intangible assets, property rights acquired for the production and (or) sale of goods (work, services) recognized as an object of taxation under this agreement (clause 3 of Article 174.1 of the Tax Code of the Russian Federation). Let us recall that the deduction is made if the following conditions are simultaneously met (Article 171 of the Tax Code of the Russian Federation): - purchased goods (work, services) and property rights accepted for accounting on the basis of primary accounting documents; - purchased goods (work, services) and property rights are used in activities subject to VAT; - invoices issued in accordance with Art. 169 of the Tax Code of the Russian Federation.

Chapter 1. VAT

In this case, the conditions specified in the contract are taken into account. They also keep separate records of business transactions related to their activities. It is noted that in a partnership agreement, the authority to create accounting for common property can be assigned to a specific party to this agreement (the commercial structure).

Then she will be obliged to calculate and pay VAT on taxable transactions under this agreement. Moreover, it does not matter whether this structure is a VAT payer for its dominant activity or not. Her responsibilities also include filing a VAT return, filling out books of purchases and sales, and a journal for recording settlement documents.
letter from the head of the Department of Indirect Taxes, 2nd Rank Advisor to the National Assembly of the Russian Federation N.S. Chamkina Example 1.

Simple partnership: entry-exit and VAT (Zaitseva S.N.)

The part corresponding to the share of the contribution to the simple partnership of participant 2 - the VAT payer, was subject to deduction (reimbursement) in accordance with paragraphs. 1 item 2 art. 171, paragraph 1, art. 172 of the Tax Code of the Russian Federation. Participant 1 excluded his part of the VAT presented by the supplier of goods from the income received for the purpose of imposing a single tax on the basis of paragraphs. 8 clause 1 art. 346.16 Tax Code of the Russian Federation. The tax inspectorate, which, of course, was guided by the instructions of the Russian Ministry of Finance, held participant 1 liable for failure to pay VAT on revenue attributable to participant 1.
Participant 1 was also additionally charged a single tax: according to the inspectorate, he was unlawfully charged as expenses the part of the “input” VAT attributable to this participant (clause 19 of Article 270 of the Tax Code of the Russian Federation). However, the courts (first, appellate and cassation instances) when considering this case sided with participant 1. They made the following conclusions:

clause 3 art.

VAT on activities carried out under a simple partnership agreement; - on whose behalf invoices are issued for the sale of goods, works, services produced under the agreement; - how “input” VAT on goods, works or services purchased for the activity is claimed for deduction partnership. Who pays VAT? Until 2006, the Tax Code of the Russian Federation did not regulate the procedure for calculating VAT when carrying out joint activities. Participants in a simple partnership agreement were previously given the opportunity to choose an authorized participant in the partnership, who was entrusted with the management of common affairs, calculation and payment of VAT on all transactions carried out within the framework of a simple partnership agreement, or to calculate and pay taxes on transactions carried out within the framework of joint activities independently (see Letter of the Ministry of Taxes and Taxes of Russia dated August 18, 2004 N 03-1-08/1815/, paragraph.

VAT situation within the framework of joint activities

In March, the products were sold to the buyer for RUB 1,100,000, including VAT of RUB 100,000. (rate 10%). Alpha LLC made the following accounting entries: Debit 10/SD<* — Кредит 60

200,000 rub. — materials from the supplier have been capitalized;

Debit 19/"SD" - Credit 60

36,000 rub. — taken into account — VAT on materials.

Having received an invoice for materials from Gamma OJSC, Alpha LLC recorded it in the journal of received invoices.<* СД — субсчет для отражения операций по совместной деятельности. В бухгалтерском учете это отражено проводкой: Дебет 68/»НДС» — Кредит 19/»СД»

36,000 rub.
— VAT is accepted for deduction.

In order to obtain a deduction for “input” VAT, an entry was made in the purchase book for the cost of materials without VAT - 200,000 rubles. and VAT - 36,000 rubles.
But what if money is transferred to the participants as property at the end of the simple partnership agreement, and their amount exceeds the initial contribution of the partner? Here, questions regarding the calculation of VAT should not arise: funds are not subject to VAT. (By the way, explanations on this matter can be found in the Letter of the Ministry of Finance of Russia dated 05.29.2008 N 03-07-11/209.) ... and tax deduction From the Letter of the Ministry of Finance of Russia dated 08.25.2015 N 03-07-11/48850 it follows that VAT charged to a participant in a simple partnership agreement upon termination of a simple partnership agreement and the transfer of property to him in the amount exceeding the initial contribution is taken for deduction in the prescribed manner in the case of using such property to carry out transactions subject to VAT.

Question about taxes: 1) when concluding a joint activity agreement, the Party to which the other party provides equipment and funds for the implementation of joint activities pays taxes and in what amount? (moreover, the party to whom the equipment is provided provides territory for the placement of the equipment of the other party (in this case, the other party pays taxes and in what amount?))

Answer

The procedure for taxation of joint activities of both legal entities depends on the applicable taxation system and is disclosed in the recommendations below.

Guest, meet - !

A simple partnership is not a tax payer (Article 19 of the Tax Code of the Russian Federation).

Each of the participants in the joint activity maintains tax accounting separately.

The substantiation of this position is in the materials of the Lawyer System and the GlavAccountant System.

BASIC: income tax

How to pay income tax when operating under a simple partnership agreement

Each participant pays income tax on activities within a simple partnership independently in proportion to his share in the common property (clauses 3, 4 of Article 278 of the Tax Code of the Russian Federation).

For fixed assets and intangible assets transferred as a contribution to joint activities, depreciation is not accrued in the tax accounting of the transferring party. It must be accrued by the participant conducting common affairs.

The income of each participant is the profit received by him from joint activities in proportion to his share (clause 3 of Article 278 of the Tax Code of the Russian Federation). It is calculated by the participant who is responsible for maintaining tax records of income and expenses. If at least one of the participants in a simple partnership is a Russian organization (or a resident of Russia), tax accounting of income and expenses within the framework of joint activities must be carried out by him. In this case, it does not matter who is entrusted with the management of the affairs of the partnership in the agreement. This is stated in paragraph 2 of Article 278 of the Tax Code of the Russian Federation.

A participant who keeps tax records of income and expenses of a simple partnership must*:

based on the results of the reporting (tax) period, determine the profit of each participant in the partnership in proportion to his share (on an accrual basis);
quarterly (before April 15, July 15, October 15 and January 15) inform each participant in the joint activity about the profit due to him.

This procedure is provided for in paragraph 3 of Article 278 of the Tax Code of the Russian Federation.

If any participants in a joint activity pay income tax monthly based on actual profit, they must receive information about the due profit of the simple partnership on a monthly basis.

When calculating income tax, each participant in a simple partnership must include his share of profit in non-operating income (clause 9 of Article 250, clause 4 of Article 278 of the Tax Code of the Russian Federation). This must be done on the last day of the reporting (tax) period (subclause 5, clause 4, article 271 of the Tax Code of the Russian Federation).

Participants in joint activities cannot use the cash method of recognizing income and expenses (clause 4 of Article 273 of the Tax Code of the Russian Federation). Therefore, if an organization using the cash method enters into a simple partnership, it will have to switch to the accrual method.

Profit received under a joint activity agreement is taxed at a rate of 20 percent (clause 1 of Article 284 of the Tax Code of the Russian Federation).

BASIC: expenses incurred by the participant

Situation: how to take into account, when calculating income tax, expenses for joint activities that were incurred at his own expense by a participant in a simple partnership agreement. Expenses are compensated to the participant in money

When calculating income tax, a participant in a simple partnership agreement does not take into account expenses related to joint activities that he incurred at his own expense. If a partner incurred expenses from his own funds, he must transfer these expenses to the balance sheet of the partnership. The party to the agreement maintaining tax records will include them in the calculation of the tax base.

In addition, the participant has the right to receive compensation for expenses incurred by him (Articles 1044 and 1046 of the Civil Code of the Russian Federation). Such compensation also does not need to be taken into account when taxing the participant’s profits.

A similar point of view is shared by the Russian Ministry of Finance in letter dated January 11, 2006 No. 03-03-04/4/2.

BASIC: distribution of losses

How to take into account losses received as part of activities under a simple partnership agreement when calculating income tax

Losses received as part of activities under a simple partnership agreement are not distributed among the participants in tax accounting (clause 4 of Article 278 of the Tax Code of the Russian Federation). When calculating your income tax, do not take them into account. In accounting, a loss from a joint activity is included in other expenses (clause 14 of PBU 20/03). Due to the differences between accounting and tax accounting for the amount of loss on joint activities, a permanent difference is formed, with which the permanent tax liability must be calculated (clauses 4 and 7 of PBU 18/02).

BASIS: VAT

Who pays VAT on transactions carried out within the framework of the activities of a simple partnership

Responsibilities for paying VAT on transactions carried out within the framework of the activities of a simple partnership are assigned to one of the participants maintaining general accounting (clause 1 of Article 174.1 of the Tax Code of the Russian Federation). Only this authorized participant will be able to use tax deductions within the framework of joint activities (clause 3 of Article 174.1 of the Tax Code of the Russian Federation). For more information about this, see How to reflect in accounting and taxation transactions on joint activities (simple partnerships) of a participant conducting common affairs.

BASIC: property tax

How to pay property tax as part of activities under a simple partnership agreement

Each party to the agreement calculates and pays property tax independently. The tax base for property tax for each participant consists of two parts:

from the residual value of fixed assets that they contributed to the joint activity;
from the residual value of fixed assets that were acquired (created) in the process of joint activity. In relation to this type of property, participants must pay tax in proportion to the value of their contributions to the joint activity.

However, there is an exception to this rule. Thus, for individual real estate objects, the tax base must be determined based on its cadastral value at the beginning of the year. For example, these could be:

administrative, business and shopping centers or complexes, as well as individual premises in them;
non-residential premises that are intended to accommodate offices, retail facilities, catering or consumer services, as well as premises that are actually used for these purposes.

In this case, the tax is paid by the participant in whose name the real estate or the share in the ownership of it is registered.

Such rules are established by Articles 375 and 378.2, in paragraph 1 of Article 377 of the Tax Code of the Russian Federation, and Article 249 of the Civil Code of the Russian Federation. Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated October 29, 2014 No. BS-4-11/22356.

The chief accountant advises: by concluding a simple partnership agreement, an organization can save on property tax.

The participants themselves evaluate the property contributed as a contribution to joint activities (Article 1042 of the Civil Code of the Russian Federation). Thus, they can set the price for it as low as they want.

In addition, entrepreneurs can also be participants in a simple partnership agreement. In this case, the number of entrepreneurs included in a simple partnership can also significantly affect the amount of tax. Entrepreneurs are not payers of property tax (Article 373 of the Tax Code of the Russian Federation). Consequently, the larger their share in the joint activity, the lower the tax burden of the organization.

Foreign organizations can also influence the amount of property tax. If the activities of a foreign company in Russia are reduced to participation in a simple partnership agreement, then a permanent representative office is not formed (clause 6 of Article 306 of the Tax Code of the Russian Federation). Consequently, the larger the foreign participant’s share, the less property tax the other partners will have to pay. The Ministry of Finance of Russia adheres to a similar point of view in its letter dated May 6, 2005 No. 03-08-02.

The information necessary for calculating property taxes must be provided to the participants by the partner maintaining joint accounting. This information should include:

on the share of each participant in joint activities;
on the residual value of common property;
other information necessary to determine the tax base.

The listed information is generated as of the 1st day of each month of the corresponding reporting period. The participant conducting general affairs must send this information no later than April 20, July 20, October 20 and January 20.

This procedure is provided for in paragraph 2 of Article 377 of the Tax Code of the Russian Federation.

If one of the participants in a simple partnership enjoys a property tax benefit, then this benefit also applies to his part of the common property. Participants who do not have the right to benefits pay property tax in full on their shares (letter of the Ministry of Finance of Russia dated September 16, 2004 No. 03-06-01-04/33).

Each participant in a joint activity submits property tax reporting to the tax office independently.

Only those organizations that pay a single tax on the difference between income and expenses can participate in agreements on joint activities (clause 3 of Article 346.14 of the Tax Code of the Russian Federation).

How to take into account income received under a simple partnership agreement, simplified organization

Account for income received under a joint activity agreement in the manner prescribed by Article 278 of the Tax Code of the Russian Federation (clause 1 of Article 346.15 and clause 9 of Article 250 of the Tax Code of the Russian Federation). These incomes represent profit (the difference between income and expenses), which is distributed in favor of the participant based on the results of the activities of the simple partnership. Its value is determined by the participant who keeps records of income and expenses for joint activities. He must quarterly (before April 15, July 15, October 15 and January 15) inform each participant in the joint activity about the profit due to him. This follows from the provisions of paragraph 3 of Article 278 of the Tax Code of the Russian Federation.

When simplified, income is recognized in the period in which it was paid. Therefore, include the profit received from participation in a joint activity agreement in the calculation of the tax base as funds or other property are actually received (clause 1 of Article 346.17 of the Tax Code of the Russian Federation).

Organizations that apply the simplification and conduct joint activities are not exempt from paying VAT on simple partnership transactions. This tax must be calculated according to the rules of Article 174.1 of the Tax Code of the Russian Federation (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). However, the obligations to pay VAT are assigned to participants maintaining general accounting (clause 1 of Article 174.1 of the Tax Code of the Russian Federation). Tax deductions within the framework of joint activities can also be used only by this authorized participant (clause 3 of Article 174.1 of the Tax Code of the Russian Federation). For more information about this, see How to reflect transactions of joint activities (simple partnerships) in accounting and taxation. The participant conducts general affairs. Thus, if a participant in a simple partnership does not keep general records, he must not:

Calculate and pay VAT;

Maintain a purchase book and a sales book.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated March 13, 2008 No. 03-07-11/97, dated June 6, 2007 No. 03-07-11/153 and the Federal Tax Service of Russia dated November 14, 2016 No. SD-4- 3/21480.

UTII

For activities carried out on the basis of a simple partnership agreement, the organization does not have the right to pay UTII (clause 2.1 of Article 346.26 of the Tax Code of the Russian Federation). In relation to transactions that will be carried out within the framework of a joint activity, it must apply a general taxation system or a simplified taxation system with the object “income less expenses.”

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