Change in the VAT rate per year. Get access now

The law on raising VAT to 20% from January 1 next year was signed. Ambiguous decision. The Ministry of Finance in the traditionally optimistic annual project "The main directions of the budget, tax and customs tariff policy for 2019 and the planning period of 2020 and 2021" noted that it will lead to an increase in inflation while reducing the growth rate of real wages (to less than 1.0 % from the planned 6.3%).

What does this actually mean? Deterioration of the quality of life of citizens and a decrease in their purchasing power with automatic price increases on the part of sellers of goods and services. Thus, two negative factors will coincide at once: an increase in taxes and a decrease in purchasing power.

There is also a third negative factor that will work out - an increase in the efficiency of tax and banking control, and hence the collection of taxes. The use of cash-based organizations is becoming more expensive and much more dangerous.

How realistic will the VAT increase, and how the tax burden will change, we will demonstrate with a real example:

As we can see, an increase in the VAT rate, while the cost of purchase and sale remains unchanged, leads to a decrease in net profit and an increase in tax burden. By the way, in this case the increase in the VAT tax burden amounted to 9.2% despite the growth in the rate of VAT deductions.

And this means that those who had problems with input VAT at a rate of 18% will receive a corresponding increase in the problem at the new rate in 2019. Which one is easy to calculate, following the logic indicated in the table.

At the same time, we must understand that in real life the cost of purchased goods will also increase, and a compensatory increase in the selling price may lead to a decrease in sales volumes. What to do in this situation?

We will tell you how to maintain business marginality and minimize the negative factors of VAT growth at our unique seminar "Business in an Era of Change: Real Tax Optimization", which will be held August 23, 2018 inSt. Petersburg September 27 atMoscow, in an extended format, but closed mode without photo and video shooting.

But even without the VAT increase, 2018 continued the trends of previous years: with a significant decrease in the number of on-site tax audits, the effectiveness of in-house tax audits is growing, including based on the results of VAT declaration audits.

More and more taxpayers receive chain letters, in which they are informed that during the activities tax control, facts and circumstances were revealed that indicate a violation by the organization of tax legislation in terms of conducting financial and economic activities with a high tax risk for specific counterparties that have signs of nominality.

Tax authorities recommend voluntarily submitting updated declarations, in parallel reminding of the low amount wages and the likelihood of an outreach tax audit, after which the majority of taxpayers submit "clarifications", removing deductions for disputed counterparties and not daring to litigate (which is often, but not always, justified).

It has become difficult to find a practice in cases of VAT refunds from the budget, the tax authorities have taught - it is dangerous to return VAT from the budget, it is better to transfer them to the next periods, in accordance with clause 1.1 of Article 172 of the Tax Code of the Russian Federation. But there are daredevils who are ready to use the legal right to compensation provided for by the Tax Code of the Russian Federation, however, with small amounts to reimbursement. Moreover, many decisions were made in favor of taxpayers.

So Court of Arbitration Volgograd Region, in the decision in case No. A12-40785 / 2017 dated March 12, 2018, ordered the IP to reimburse VAT in the amount of 684,262 rubles. The tax authority argued that the export supply of IP, although real, was unprofitable and aimed at illegal VAT refunds. But the court pointed out that the tax authorities used the wrong methodology for determining tax authority final financial result completed transactions, comparing prices within the Russian Federation, including VAT and export prices without VAT. Since VAT paid to the seller of goods on the domestic market is subject to reimbursement from the budget, the transaction for the sale of goods for export is profitable.

The court also noted that the tax authority, refusing to apply tax deductions and VAT refund, at the same time, recognized as reasonable the application tax rate 0% for disputed business transactions, which is already a contradiction. Despite the favorable outcome for the taxpayer, we note that the tax authorities, trying to prove an unreasonable tax benefit, touched upon the issue of the transaction price, despite the fact that this issue cannot be the subject of an on-site or desk audit (Letter of the Federal Tax Service of Russia of November 27, 2017 N ED-4-13 / [email protected]).

The issue of price, the impact of interdependence on it, the business purpose of the transaction and its execution by the counterparty under the contract are also decisive in recognizing justified VAT deductions and its reimbursement. So the Arbitration Court of Tatarstan, in its decision in case No. A65-1013 / 2018 dated 07/04/2018, sided with the taxpayer, recognizing as illegal the decision of the inspection to refuse to refund VAT in the amount of 1,235,044 rubles: a taxpayer on borrowed cash I bought fixed assets from the organization, the tax authorities considered this a scheme, because:

buyer and seller created shortly before the transaction;
the source of financing for the acquisition of the applicant's real estate was borrowed funds, which went through the monetary cycle and returned to lenders;
VAT from sales to the budget was not fully received, and therefore there is no source for tax refunds from the budget;
the actual user of the above property remains the same in the event of a legal change of ownership;
the buyer and the seller are interdependent, transit operations are carried out on their accounts, and economic sense there is no deal.

But the tax authorities could not prove either the interdependence or the non-market nature of the transaction. The court pointed out that the tax authority had not proved that the purpose of the applicant's disputed transactions with the counterparty was to obtain exclusively tax benefits, in the absence of an intention to carry out real economic activity, despite the fact that the counterparty is a real one, and the receipt of payment from the applicant with VAT by the tax authority is not disputed.

It is interesting that the tax authorities, defending the interests of the budget, made the right to use the VAT deduction by the applicant dependent on the fact that the seller real estate previously submitted VAT refunds from the budget and, accordingly, the budget did not receive funds. But the court indicated that any legal entity, if there are legal grounds, has the right to apply for a VAT refund from the budget.

Each new owner of real estate has all the legal grounds for deducting VAT after the object is registered, provided that it is used in activities subject to VAT and if there are relevant invoices, the accuracy of the information contained in them. At the same time, the tax legislation does not associate the right to apply a VAT deduction either with the actual payment by the buyer of the purchased goods (works, services), or with whether the corresponding VAT deduction was declared by the seller of goods (works, services).

These cases point to the distortion of facts by tax officials and some tax consultants in order to intimidate businessmen: indeed, tax officials win 84% of tax disputes, but the vast majority of such disputes concern the primitive use of shell companies or purchases of “paper VAT”. In these cases, the tax authorities have learned to obtain serious evidence that determines the outcome of the case.

However, proper business structuring and the use of legitimate tax optimization schemes allow organizations to win disputes with tax authorities (for example, when using a tolling scheme, tax authorities won only 57% of disputes in 2018).

We will talk about how to properly restructure a business, ensuring legal tax optimization and protecting business assets and owners, at our seminars August 23, 2018 inSt. Petersburg(with online broadcast to the regions) and September 27 atMoscow .

What if it's the old way? According to the Ministry of Internal Affairs for 5 months of 2018, 3,877 tax crimes were detected, 1,434 were investigated, material damage to the budget was 43.2 billion rubles. On average, one tax crime is an evasion of 11.1 million rubles. It's less than the average size additional tax assessments based on the results of field audits - 20.1 million rubles (for the first 4 months of 2018). What is the arrears of 11.1 million rubles? Roughly speaking, this is a transfer of 30 million rubles for 3 years for cashing out, or 833 thousand rubles each. per month, which is comparable to the size of the black salary of an organization with a staff of 20 people.

Is it possible to work without "optimizing" VAT or cashing out through garbage dumps? It is possible and necessary.

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

No. 1: Introduced a new VAT calculation upon receipt of an advance payment by the seller of property rights

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. This is about property rights.

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

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

Example:

The size of the property right is 5000 rubles. The organization transfers it to another organization at a cost of 4800 rubles. The advance payment received in 2018 on account of the transfer of property rights is 4,800 rubles. VAT on the advance is 0 rubles. ((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, the zero VAT rate may be applied by taxpayers who produce precious metals from scrap and waste without a license for the use of subsoil. Previously, such a license was needed (Federal Law of June 27, 2018 No. 159-FZ).

No. 3: Introduced new rules for export

Accompanying documents

From October 1, 2018, for goods exported outside the EAEU, it will not be necessary to submit copies of transport, shipping and / or other documents with stamps of the customs office of departure, confirming the export of goods outside Russia. The IFTS can receive data on the export of goods directly from customs - in electronic form.

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

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

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In the summer of 2018, legislators “pleased” taxpayers with the next changes in VAT. The main amendments concerned exporters and are designed to make life easier for organizations and individual entrepreneurs who confirm the zero VAT rate. Since October 1, there have been a few more innovations.

As you know, in order to confirm the zero VAT rate, it is necessary to collect a package of documents provided for Article 165 of the Tax Code of the Russian Federation. For transactions made from 01.10.2018 in the sale of goods exported under the customs procedure for export, it may include a contract with a foreign person or with Russian organization for the supply of goods to its branch, representative office, department, bureau, office, agency or other separate subdivision located outside the customs territory of the EAEU.

Changes in VAT from October 1, 2018: watch video

Changes in VAT from October 1, 2018: all changes in the fourth quarter

No. 1: INTRODUCED NEW VAT CALCULATION WHEN RECEIVING ADVANCE PAYMENT BY THE SELLER OF PROPERTY RIGHTS

From October 1, 2018, when advances are received on account of 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 the transfer of rights, advance VAT can be deducted. Reason: Federal Law of August 3, 2018 No. 302-FZ. Until October 1, 2018, VAT had to be calculated on the full amount of the advance payment 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. This is about property rights.

upon assignment and reassignment of a monetary claim arising from a contract for the sale of goods, works, services;
when transferring property rights to housing, garages or parking spaces;
upon assignment of a monetary claim acquired from a third party (except for those arising from monetary loan or credit agreements).
If a company has received an advance payment for the transfer of property rights, then from October 1, 2018, VAT must be calculated from the difference between the prepayment and the amount of the monetary claim to which it cedes the rights, or the costs of its purchase (clause 1, article 154 of the Tax Code of the Russian Federation).

Example:

Partial advance

No. 2: EXPANDED THE LIST OF OPERATIONS TAXED AT THE RATE OF 0 PERCENT

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

#3: INTRODUCED NEW RULES FOR EXPORTS

Accompanying documents

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

Export contract

For goods sold for export from October 1, 2018, an export contract to confirm the zero VAT rate can be submitted to the IFTS only once.

If later it is also needed to confirm the export rate, instead of it, the VAT payer will be able to send a notification drawn up in any form to the inspection. This notification will need to be sent to the inspectorate along with a VAT declaration, which reflects the export operations associated with the previously submitted contract.

Zero rate confirmation for Russian companies

Until October 1, 2018 when selling goods abroad Russian companies could not confirm the zero VAT rate if a Russian organization acted as a foreign buyer. The tax authorities, in this case, demanded the payment of VAT in the usual manner - as in domestic sales. Moreover, the fact that the goods crossed the Russian border in this case did not matter to the inspectors, since a contract with a foreign one is now needed to confirm the export rate.

For goods that will be exported starting from October 1, 2018, it will be possible to confirm the zero VAT rate even if there is a contract with a Russian organization. According to its terms, the goods must be delivered to a separate division of the company (branch, representative office of a Russian company).

No. 4: THE APPLICATION PROCEDURE FOR VAT REFUND IS UPDATED

Since October 1, 2018, the minimum threshold for taxes paid by companies has been reduced for using the declarative procedure for VAT refunds. The decrease occurred from 7 to 2 billion rubles.

Also reduced minimum amount taxes paid by the company for excise exemption on re-export without presenting bank guarantee. The decrease occurred from 10 to 2 billion rubles. Reason: Federal Law of August 3, 2018 No. 302-FZ.

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Bill No. 489169-7 on raising 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 will tell you when, how and how much VAT will increase, who and what threatens to increase the rate. The official text of the 2018 VAT increase bill 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 stated in Art. 163 of the Tax Code of the Russian Federation, has a tax period of one quarter.
In 2018, the base rate for it is 18%.
Some goods and services, called socially significant, are sold at a reduced rate of 10%. Mostly these are basic foodstuffs, medicines, goods for children.
Some services, goods, products are completely exempt from paying this tax, which is regulated by paragraphs 1-3 of Art. 164 of the Tax Code of the Russian Federation. These are, for example, medical care, transport services, fees for kindergartens, etc.

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

Latest news

In mid-June, the government of the Russian Federation under the leadership of D. Medvedev came up with 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 increase in VAT will give the federal budget an increase in revenue in the amount of 620 billion rubles annually. For each Russian, the increase in the VAT rate will cost 360 rubles. monthly.

A heated discussion of the project on the Web led to the fact that the site's lawyers also began to receive numerous questions from readers. Here are some of them.

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

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

“Give your comments about the law on raising VAT in 2018: what threatens business with an increase in the base rate?” 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: the increase in VAT in 2018 to 20 percent will definitely not take place.

Consequences of increasing the basic VAT rate

The increase in VAT 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 the purchase of goods, the VAT rates for which will not change. Therefore, the increase in prices for them will not become significant, and this will not be directly related to VAT;
some expensive things will really rise in price (cars, gadgets, real estate), but in recent years the state has successfully restrained inflation, due to which, therefore, experts do not predict a high price increase;
if the personal income tax rate had been raised, the situation would have been much worse. VAT is more about business: taxation of legal entities is easier to track, as well as to identify violations in this area.

Let us remember what exactly federal budget, to which VAT is credited, are financed by state social programs: maternal capital, preferential mortgage credit lending, large-scale government construction.

Other changes provided by the draft law No. 489169-7

As a result of the uproar surrounding the tax increase, the public did not pay attention to the fact that the bill provides for a number of other significant adjustments.

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

Special scope and plus bill for individuals- regulation of deductions of insurance premiums, in particular, in Pension Fund. It was previously planned that the current “feed-in” tariff of 22% would be maintained until 2021. And then it will be increased to 26%.

After the increase in VAT, such an increase in the contribution rate will not occur. The tariff will remain within the 22% limit for those whose payments do not exceed limit value bases for contributions. Those whose incomes exceed this limit will pay 10% on the excess amounts. And this is, in general, a positive change.

An increase in the VAT rate in 2018 will lead to the fact that the corresponding changes will also be introduced in 167-FZ "On Compulsory Pension Insurance" dated 15.12. 2001, in 165-FZ "On the basics of compulsory social insurance" dated 07/16/1999.

Official text – Draft law on VAT increase in 2018

Contributed by the Government Russian Federation

THE FEDERAL LAW

On Amendments to the Tax Code of the Russian Federation, Article 9 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 Recognizing Certain Provisions of Legislative Acts of the Russian Federation as Invalid

Article 1

Include in the second part of the Tax Code of the Russian Federation (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30 , item 3027; 2003, No. 1, item 10; No. 28, item 2886; 2004, No. 27, item 2711; No. 34, item 3517; No. 35, item 3607; No. 45, item 4377 ; 2005, No. 30, pp. 3101, 3128, 3129, 3130; No. 52, pp. 5581; 2006, No. 10, pp. 1065; No. 31, pp. 3436; 2007, No. 23, pp. 2691; No. 45 5417, 5432; No. 49, item 6045; 2008, No. 26, item 3022; No. 48, item 5519; No. 49, item 5749; 2009, No. 48, item 5731; No. 51, item 6155; No. 52, item 6444; 2010, No. 15, item 1746; No. 31, item 4198; No. 45, item 5750; No. 48, item 6250; 2011, No. 30, item 4575, 4593 ; No. 45, item 6335; No. 48, item 6731; 2012, No. 41, item 5526; No. 49, item 6751; 2013, No. 14, item 1647; No. 23, item 2866; No. 30, 4049; No. 40, article 5038; No. 48, article 6165; 2014, No. 23, article 2936; No. 48, articles 6660, 6663; 2015, No. 1, article 5; No. 14, article 2023; No. 48, item 6689; 2016, No. 1, item 6; No. 22, item 3098; No. 26, item 3856; No. 27, item 4175, 4176, 4177, 4 181; No. 49, Art. 6844, 6851; No. 52, Art. 7497; 2017, no. 1, art. sixteen; 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) the second paragraph after the word "benefits" shall be supplemented with the words "(including discounts on the price of goods (works, services) excluding tax)";

b) the third paragraph after the word "benefits" shall be supplemented with the words "(including discounts on the price of goods (works, services) excluding tax)";

2) in paragraph three of paragraph 4 of Article 158 the words "15.25 percent" shall be replaced by the words "16.67 percent";

3) in Article 164:

a) subparagraph 42 of paragraph 1 shall be supplemented with the words "or provided that the point of departure and (or) the point of destination of passengers and baggage are located on the territory of the Far Eastern Federal District";

b) in subparagraph 6 of paragraph 2 the words “in subparagraph 41” shall be replaced by the words “in subparagraphs 41 and 42”;

c) in clause 3 the words “18 percent” shall be replaced by the words “20 percent”;

4) in paragraph three of clause 9 of Article 165 the words "18 percent" shall be replaced by the words "20 percent";

5) in paragraph 5 of Article 1742 the words "15.25 percent" shall be replaced by the words "16.67 percent";

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

“1) for compulsory pension insurance:

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

over the established limit of the base for calculating insurance premiums for this type of insurance - 10 percent;”;

7) Article 426 shall be declared invalid;

In subparagraph 3 of paragraph 2 of Article 427:

a) in the second paragraph, the word "rubles;" replace with the word "rubles.";

b) add a paragraph with the following content:

“For the payers specified in subparagraphs 7 and 8 of paragraph 1 of this article, during 2019-2024, the rates of insurance premiums for compulsory pension insurance are set at 20.0 percent, for compulsory social insurance in case of temporary disability and in connection with motherhood, 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" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2014, No. 23, Art. 2936; 2016, No. 1, Art. 6; No. 49, Art. 6844) words "2019" shall be replaced by the words "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” (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2017, No. 49, Art. 7307; 2018, No. 1, Art. 20) shall be recognized as 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 until the date of entry into force of the Federal Law of November 27, 2017 No. Federation and certain legislative acts of the Russian Federation") are applied to goods (works, services) (including fixed assets, intangible assets, property rights) acquired:

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

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

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

concessionaire organizations implementing construction (reconstruction) projects highways(sections of roads and (or) artificial road structures), at the expense of budget investments received before 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 shall enter into force on the day 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 shall enter 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 shall enter into force on January 1, 2019.

4. The provisions of the third paragraph of paragraph 4 of Article 158, paragraph 3
Article 164, Paragraph 3 of Clause 9 of Article 165 and Clause 5 of Article 1742 of the Tax Code of the Russian Federation (as amended by this Federal Law) shall apply to goods (works, 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) shall 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 have arisen since January 1, 2018.

The president

Russian Federation V.Putin

Afterword

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

How to indicate the VAT rate in contracts concluded before 01/01/2019, if a law is adopted to increase the VAT rate from 01/01/2019 to 20% (now the tax rate is 18%)? Currently, contracts are being concluded that provide for a multi-stage performance of work. That is, part of the work (or part of supplies, services) will be performed in 2018, part in 2019.

On this issue, we take the following position:
The VAT tax rate is a mandatory element of taxation, and the taxpayer cannot arbitrarily apply it (change its size up or down) or refuse to apply it. The VAT rate is established only by the Tax Code of the Russian Federation and cannot be established by agreement.
When currently concluding long-term contracts that apply both to 2018 and 2019, when determining the cost of goods (works, services), it is advisable not to indicate a specific tax rate, but to make a reference to the Tax Code of the Russian Federation.
You can specify that the cost of goods (works, services) is set without VAT, and VAT is calculated additionally at the rate established by the Tax Code of the Russian Federation on the date of shipment (receipt of prepayment). In this case, the final cost of goods (works, services) purchased by the buyer in 2019 and payable by him will increase.

Position justification:
In accordance with the Tax Code of the Russian Federation, taxpayers are required to pay legally established taxes.
The tax rate is one of the elements of taxation. A tax is considered established when all elements of taxation, including the tax rate (TC RF), are determined.
According to the Tax Code of the Russian Federation, the taxpayer independently calculates the amount of tax payable for the tax period, based on tax base, tax rate and tax breaks unless otherwise provided by the Tax Code of the Russian Federation.
The tax rate is the amount tax accruals per unit of tax base. Tax rates for federal taxes, which include VAT (TC RF), are established by the Tax Code of the Russian Federation (TC RF).
It follows that when calculating and paying VAT, the taxpayer must apply the tax rate established for this tax by the Tax Code of the Russian Federation.
So, in the general case, when selling goods (works, services) on the territory of the Russian Federation, as well as when transferring property rights, a tax rate of 18% is currently applied (TC RF). For certain types of goods, works, services, property rights, other tax rates are established (, Tax Code of the Russian Federation).
At the same time, on July 24, 2018, the State Duma of the Russian Federation adopted Draft Law No. 489169-7 in the third reading (http://sozd.parliament.gov.ru/bill/489169-7). Subparagraph "c" paragraph 3 of Art. 1 of the said Draft Law provides for amendments to the Tax Code of the Russian Federation in terms of the tax rate, namely, an increase in its size from 18% to 20%. It is assumed that these changes will be effective from 01/01/2019 and in relation to goods (works, services), property rights shipped (performed, rendered), transferred starting from January 1, 2019 (clauses 3, 4, article 5 Bill N 489169-7).
Note that this bill has not yet entered into force. It is being approved by the Federation Council of the Russian Federation (http://sozd.parliament.gov.ru/bill/489169-7), then it will be submitted for signing by the President of the Russian Federation and only then will it be published and enter into force (TC RF).
At the same time, when concluding long-term contracts, it is advisable to take into account possible upcoming changes.
So, by virtue of the Tax Code of the Russian Federation, a VAT taxpayer is obliged, when selling goods (works, services), transferring property rights, in addition to the price (tariff) of goods (works, services) sold, transferring property rights, to present for payment to the buyer of these goods (works, services), property rights the appropriate amount of tax. The amount of tax presented to the buyer of goods (works, services), property rights, as well as the tax rate at which the tax is calculated, are indicated in the invoice, which the seller is obliged to issue to the buyer when selling goods (works, services), transferring property rights ( , Tax Code of the Russian Federation).
The Tax Code of the Russian Federation establishes that in settlement documents, including registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices, the corresponding amount of tax is allocated in a separate line. Please note that the contracts in this rule are not named.
As indicated in paragraph 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of May 30, 2014 N 33, according to the provisions and the Tax Code of the Russian Federation, the amount of tax charged to the buyer when selling goods (works, services), transferring property rights, should be taken into account when determining the final amount specified in price agreement and is highlighted in the settlement and primary accounting documents, invoices as a separate line. At the same time, the burden of ensuring the fulfillment of these requirements lies with the seller as a taxpayer who is obliged to take into account such a sale operation when forming the tax base and calculating the tax payable to the budget based on the results of the corresponding tax period.
In this regard, if there is no direct indication in the contract that the price established in it does not include the amount of tax and otherwise does not follow from the circumstances preceding the conclusion of the contract or other conditions of the contract, the courts should proceed from the fact that the price presented to the buyer the seller allocates the last amount of tax from the price indicated in the contract, for which it is determined by the calculation method (TC RF).
If, on the basis of the terms of the contract and other circumstances related to the conclusion of the contract, it follows that the price indicated in it is formed without tax, the application of the estimated tax rate provided for by the Tax Code of the Russian Federation is unreasonable (FTS of Russia dated 05.10.2016 N SD-4-3 / [email protected]).
Please note that tax legal relations are not regulated by civil law (the Civil Code of the Russian Federation). That is, a civil law contract cannot establish tax rates.
The Constitutional Court of the Russian Federation of May 15, 2007 N 372-O-P formulated a legal position, according to which the tax rate is a mandatory element of taxation, and the taxpayer cannot arbitrarily apply it (change its size up or down) or refuse to apply it .
In No. 13893/08 dated February 25, 2009, the Presidium of the Supreme Arbitration Court of the Russian Federation found it unlawful for a taxpayer to issue an invoice indicating the VAT tax rate of 18% in relation to transactions that were taxed at a zero rate (TC RF), noting that the taxpayer is not entitled to at its discretion, change the tax rate provided for by the tax legislation (see also, for example, the Arbitration Court of the Volga District of May 19, 2016 N F06-8124 / 16 in case N A65-22061 / 2015, the Arbitration Court of the North-Western District of June 29, 2016 N in case N A56 -52419/2015).
Therefore, if bill N 489169-7 comes into force, then, regardless of what is written in the contract, when goods are shipped (works are performed, services are rendered), property rights are transferred from 01/01/2019, the organization will be obliged to calculate VAT and pay it in budget at a rate of 20%.
Also, when receiving advances after 01/01/2019, it will be necessary to calculate VAT at the rate of 20/120 (, Tax Code of the Russian Federation).
At the same time, the amount of VAT is part of the contract price payable by the buyer (Civil Code of the Russian Federation). The indication in the contract that its price includes VAT is essentially aimed at achieving certainty in the relations of the parties on the issue of whether the amount of VAT is taken into account in the price of the contract, or whether this tax is presented to the buyer (customer) for payment in excess of the contract price.
Therefore, in view of the possible upcoming change in the VAT rate from 2019, in order to avoid disputes with counterparties over the final cost of goods (works, services), including VAT, and also taking into account the legal position of the Supreme Arbitration Court of the Russian Federation set out in paragraph 17 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 05/30/2014 N 33, and being guided by the fact that citizens and legal entities are free to conclude a contract (Civil Code of the Russian Federation), we consider it expedient when concluding long-term contracts when determining the cost of goods (works, services) not to indicate a specific tax rate, but to make a reference to the Tax Code of the Russian Federation.
You can, for example, indicate that the cost of goods (works, services) is set without VAT, and VAT is calculated additionally at the rate established by the Tax Code of the Russian Federation on the date of shipment (receipt of prepayment). In this case, the final cost of goods (works, services) purchased by the buyer in 2019 and payable by him will increase.
Or you can specify that the contractual cost of goods (works, services) includes VAT calculated at the rate provided for by the Tax Code of the Russian Federation. In this case, the total cost of goods (works, services) for buyers (customers) in 2019 will not change. And the burden of increasing the VAT rate will fall on the seller (contractor, performer).

Prepared answer:
Legal Consulting Service Expert GARANT
Vakhromova Natalya

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