Issuance of money for the purchase of goods from the population. Ndfl. agricultural products are purchased from the population. Accounting of operations for the purchase of products from the population

15.08.2011

In the summer-autumn period, food retailers have serious competitors - private traders selling self-grown and processed vegetables, fruits and similar products. It is quite profitable to cooperate with such sellers, especially for small retailers. But due to the complexities of registration of the sale and purchase with such transactions, they either save it, or try to lead them past the checkout. Nevertheless, purchasing from the population is not as burdensome as it might seem at first glance. How to purchase products from private traders without breaking the law and without making mistakes in accounting and will be discussed.

Buying goods from individuals carried out according to the same rules that apply to legal entities... To do this, you need to conclude a sales contract in writing. In addition to its main function (guarantee of ensuring obligations by the parties), the contract is a rather important document for accounting - confirmation of the costs of purchasing products from private traders.

Its registration is not much different from the purchase and sale contract concluded with a legal entity. Unless the surname, name, patronymic of an individual, the name and details of the identity document, place of residence, TIN (if any), bank account data (in case of cashless payments) are indicated as the details of the seller.

In addition to confirming the existence of the transaction, as a result of which the funds are spent, it is necessary to prove the fact of the transfer of goods by individuals. In particular, for this, the organization must draw up a purchase act.

There are several ways to create that document. Firstly, you can use the already developed template by filling out an act in the form of OP-5. Sample unified form approved by the decree of the Goskomstat of Russia dated December 25, 1998 No. 132. An example of registration of the procurement act in the form No. OP-5 is given below.

Registration of the procurement act

When purchasing goods from an individual, it is necessary to draw up a sales contract and a purchase act

Secondly, you can take the initiative and develop the form of the procurement act. It should be remembered that the document must contain all the necessary details named in paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ:

name;
date of compilation;
the name of the organization on behalf of which the document was drawn up;
the content of the business transaction;
measuring instruments of business transactions in physical and monetary terms;
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;
personal signatures of these persons.

In any case, no matter what form forms the basis for drawing up the procurement act, that document will need to be drawn up in duplicate. One remains with the seller, the second is transferred to the private owner. Both deeds must be signed by the employee who purchased the products and the seller.

Perhaps the most important problem when purchasing products from the population is the confirmation of the fact that settlements have been made, because you cannot receive any sales receipts, receipts or any other documentation from such a seller. The organization can solve that problem on its own. Namely, it depends on the payment method.

Ways of payment

You can pay for purchased goods in two ways: cash and non-cash. It is up to the organization itself to decide which option is more convenient.

The most common case is a purchase through an accountable person, which can be almost any employee of the company. For this, by order of the head, a financially responsible person is appointed, with whom an agreement on full material responsibility (p. 7 Methodical recommendations for the accounting and registration of operations of receipt, storage and release of goods in trade organizations, approved. by letter of the Committee of the Russian Federation on Trade of July 10, 1996 No. 1 -794 / 32-5). Moreover, such an agreement is necessary for the organization not only to comply with the established rules, but primarily to protect its own interests. In particular, because on its basis it is possible to recover the amount of the shortfall from the employee.

A certain amount of money is paid to the person in charge from the organization's cash desk on the basis of an expense cash order (form KO-2, approved by the decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88). Please note that cash is issued against a report subject to a full report of a specific accountable person on an advance previously issued to him (clause 11 of the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40), which shortens the list workers who can become matlitsa when making transactions with the population to purchase products from them.

After making a purchase, the accountable person submits an advance report to the accounting department, with the purchase act attached and a copy of the delivery note. In case of cash balance, a cash receipt voucher of the unified KO-1 form (approved by the Decree of the State Statistics Committee of Russia dated August 18, 1998 No. 88) is drawn up, which confirms the receipt of money at the organization's cash office.

Another possible way to pay for the purchased goods can be the issuance of funds to the seller from the organization's cash desk, based on an expense cash order.

However, payment for goods can also be made by bank transfer. When transferring funds to the current account, in the purchase and sale agreement, you need to make a link indicating this, and also write bank details natural person.

In principle, a purchase act can also be a confirmation of the fact of payment. But we note right away that such documentary evidence of the implementation of expenses may cause discontent among the tax authorities. Therefore, it is possible to resort to this method of confirming calculations only as a last resort. If the organization has no other way out (there were no other payment documents), examples should be adopted arbitration practice... For example, the resolution of the Federal Antimonopoly Service of the North-West District of May 2, 2007 in case No. A26-7308 / 2006-21. In the course of these proceedings, the judges recognized as confirmation not just a procurement act, but such an act, which, in the opinion of the tax authority, was incorrectly completed.

Accounting

Goods purchased from individuals are accepted for accounting at their actual cost, equal to the amount of costs incurred for their purchase (clause 5 and clause PBU 5/01 "Accounting for inventories", approved by order of the Ministry of Finance of Russia dated June 9, 2001 . No. 44n).

In July 2011, LLC "Orion" acquired from Mironov A.I. 200 kg. cucumbers at a price of 35 rubles per kilogram. The organization paid him in cash. In the same month, she sold them at a price of 52 rubles per kilogram.

The organization's accountant should make the following entries:

Debit 41 Credit 76 (71)

RUB 7,000 (200 x 35 rub.) - purchased goods from an individual;

Debit 76 (71) Credit 50

RUB 7,000 - the goods were paid to the seller;

Debit 62 Credit 90-1

10 400 rub. (200x 52 rubles) - revenue from the sale of cans is reflected;

Debit 90-2 Credit 41

RUB 7,000 - the actual cost of goods has been written off;

Debit 90-3 Credit 68

309 RUB 09 kopecks ((10 400-7 000) x 10/110) - VAT charged.

What about VAT?

With "input" VAT, the situation is quite simple. Individuals who sell products and are not individual entrepreneurs do not pay VAT to the budget (Article 143 of the Tax Code of the Russian Federation). Thus, when selling material assets to business entities, they do not need to issue invoices. Consequently, the organization does not have the amount of "input" tax that it could take for deduction.

As for the VAT payable, which the organization will calculate when selling products purchased from the population, the following should be taken into account.

In general, both the base and the value added tax itself will be calculated in accordance with the generally established procedure. In accordance with paragraph 1 of Article 154 of the Tax Code of the Russian Federation, the tax base for VAT on the sale of goods is determined as the cost of these goods, calculated based on the prices indicated by the parties to the transaction, taking into account excise taxes (for excisable goods) and excluding VAT.

The situation changes when it comes to the sale of products named in the List of agricultural products and products of its processing (except for excisable goods) purchased from individuals (who are not taxpayers), approved by the Government of the Russian Federation of May 16, 2001 No. 383 (hereinafter - List). The calculation of the tax base and the amount of VAT in this case is carried out according to special rules established by paragraph 4 of Article 154 of the Tax Code.

The tax base in such cases is determined as the difference between the price that has developed on the market for these products, taking into account the tax, and the purchase price. In turn, the amount of tax is made at the estimated rate of 18/118 or 10/110.

Special rules

When selling agricultural products purchased from individuals, the VAT tax base is determined as the difference between the market price including tax and the purchase price of such products

CJSC Vostok acquired from T.G. Ivanova 90 kg. potatoes. An individual is not an individual entrepreneur. The purchase price was 35 rubles per 1 kg. Then the potatoes were sold to another organization for 75 rubles per kg.

Potatoes are specified in the List, therefore, the tax base for VAT when it is sold is determined taking into account the provisions of paragraph 4 of Article 154 of the Tax Code of the Russian Federation. According to paragraph 2 of Article 164 of the Tax Code of the Russian Federation, it is taxed at a rate of 10%. Thus, the tax paid to the budget will be 327 rubles 27 kopecks ((90 x 75 rubles) - (90 x 35 rubles) x 10/110).

Please note that clause 4 of Article 154 of the Tax Code of the Russian Federation is triggered only if the organization resells agricultural products purchased from the population and products of its processing. If the products are processed by the organization itself after purchase from private traders, and only then are sold, VAT will have to be calculated in accordance with the generally established procedure. This conclusion confirms and arbitrage practice, for example, the decree of the Federal Antimonopoly Service of the West Siberian District of June 8, 2009 No. F04-2975 / 2009 (6522-A03-42). During the inspection, the inspectors found out that the individual entrepreneur purchased agricultural products (meat) from individuals who are not economic entities and, accordingly, VAT payers, processed it and manufactured meat delicacies and semi-finished products, and then sold them. The sale of such goods, in the opinion of the judges, is subject to VAT in accordance with the provisions of paragraph 1 of Article 154 of the Tax Code of the Russian Federation. It would be unlawful to apply clause 4 of this article in this case, since it provides for the sale of agricultural products themselves, purchased from individuals.

Personal income tax and contributions

As a rule, when making payments to individuals (if we are not talking about payments for transactions with entrepreneurs), organizations calculate, withhold and transfer personal income tax to the budget, that is, they act as tax agents. Such obligations, for example, arise when paying wages, payment of dividends and in other cases.

However, when transferring funds to the population as payment for products purchased from them, such obligations do not arise (subparagraph 2 of clause 1 of article 228 of the Tax Code of the Russian Federation).

By the way, the "income" tax will not have to be paid by the sellers themselves. The fact is that clause 13 of Article 217 of the Tax Code of the Russian Federation exempts from taxation income from the sale of products grown by an individual on a personal subsidiary farm. We are talking about livestock, rabbits, nutria, poultry, wild animals and poultry (both in live form and their slaughter products in raw or processed form), livestock products, plant growing, floriculture and beekeeping, both in natural and processed form. And so on.

There is no need for organizations to replenish extra-budgetary funds. After all, payments to private traders are made within the framework of a sale and purchase agreement, the remuneration for which is not considered an object of taxation by contributions for compulsory, medical and pension insurance.

Yu.L. Ternovka, expert of the magazine "NA"

Agricultural products (agricultural products)are considered:

Vegetable products (groups 06 - 14 UKT VED);

Animal or vegetable fats and oils; their cleavage products; prepared edible fats; animal or vegetable waxes (group 15 UKT VED);

Prepared food products; alcoholic and non-alcoholic drinks and vinegar; tobacco and its substitutes (groups 16 - 24 UKT VED).

This limitation applies to each individual seller during the day. Thus, an accountable person who purchases agricultural products from several persons during the day must adhere to the limit for each buyer separately. At the same time, the total purchase amount can be more than UAH 50 thousand.

Please note that the specified restriction also applies to payments for cash received using a corporate payment card. For more details on “cash” restrictions, see the special issue “Taxes and Accounting”, 2018, No. 32, p. 62.

How to place a purchase

When registering the purchase of agricultural products from natural persons-non-entrepreneurs, you can use as primary documents:

1) purchase act (if the purchase takes place from one individual). The form of the procurement act is given in appendix 5to Method recommendations No. 157.Moreover, it can be modernized "for yourself", since it is of a recommendatory nature;

2) purchase list (in the case of purchasing agricultural goods from several individuals). The company can develop the form of such a statement on its own, taking as a basis a statement for the payment of funds in the form appendix 1 to Regulation No. 148 .

3) details of the Certificate on the availability of land plots by an individual, the form of which is approved by order of the Ministry of Revenue dated January 17, 2014 No. 32 (hereinafter - Help in the form No. 3DF).

This Certificate is the basis for not withholding personal income tax from the income received by an individual from the sale of his own agricultural products. Specifically, it is worth indicating the number, date and who issued such a document (for other details, see page 29).

If you are purchasing livestock products, you do not need a Certificate in Form No. 3DF. Accordingly, its details are not included in the procurement documents;

4) product name;

5) unit price;

6) the volume of products sold;

7) the total amount of income;

8) the amount of withheld personal income tax and aircraft (if necessary);

9) the amount of funds paid;

10) the seller's signature on receipt of funds;

11) the signature of the person who paid the funds.

We report on the purchase

The terms for submitting the Report are stipulated in and. So, the Report must be submitted:

- before the end of the 5th banking dayfollowing the day on which the employee completes the civil action (purchase of agricultural products) on behalf of and at the expense of the employer who issued the money for the report, or completes a business trip if the purchase of agricultural products was carried out on a business trip;

- before the end of the 3rd banking day after the end of the business trip, if the payments were made in cash withdrawn from corporate payment cards *.

The balance of funds must be returned by the accountable person to the cashier or to the bank account of the company before or during the submission of the Report... But at the same time, remember that the deadlines established clause 19 of Regulation No. 148 (see p. 26).

The reporting person shall attach to the Report documents confirming the expenses incurred, i.e. purchase acts or a purchase list. In addition, if the personal income tax benefit was applied (we will talk about it below), a copy of the Certificate in form No. 3DF must also be attached (see. sFSU letter dated May 24, 2017 No. 323/6 / 99-99-13-02-03-15 / IPK). After all, it is she who is the basis for not taxing the income of an individual. An exception is the purchase of livestock products.

4.3. Tax accounting of agricultural purchases

Let's start by taxing the income of the seller of agricultural products Personal income tax... It is important what kind of agricultural products the company buys.

Any agricultural products, except for livestock products. Regulates the issues of personal income tax on income from the sale of agricultural products.

So, are not included in the calculation of the total monthly (annual) taxable incomeindividuals incomes received from the sale of their own agricultural products, grown, fattened, caught, harvested, manufactured, produced, processed and / or processed directly by an individual on land plots provided to him according to the conduct of certain activities (see Table 4.1).

Table 4.1. Land plots where "subsidized" agricultural products can be grown

Purpose of the land plot	Maximum size of the land plot	Note
Maintaining a personal peasant farm and / or land shares (shares) allocated in kind (on the ground)	No more than 2 hectares	In the Help on Form No. 3DF, the area of \u200b\u200bthese lands is indicated separately, however, for taxation of personal income tax, it is important that their total area does not exceed 2 hectares. At the same time, land shares (shares) allocated in kind (on the ground) are not taken into account for 2 hectares, which not used (rented, serviced)
Gardening	No more than 0.12 ha	Land area (if an individual has several types of land) not cumulative... For example, a citizen has 0.1 hectares of land allocated for individual dacha construction, and 2 hectares of land allocated for a personal peasant farm. Despite the fact that in total they exceed 2 hectares, benefit applies. In addition, if an individual has land plots (shares) allocated in kind (on the ground), which not used them (rented out or serviced), this also does not prevent the application of the benefit
Construction and maintenance of a residential building, utility buildings and structures (household plots)	In villages - no more than 0.25 hectares; in villages - no more than 0.15 hectares; in cities - no more than 0.10 ha
Individual suburban construction	Not more than 0.10 ha

The issue of withholding / not withholding personal income tax when purchasing agricultural products (except for livestock products) directly depends on the availability of land plots from the individual seller. Confirms their presence Help in the form No. 3DF, which we will discuss in more detail below.

The seller of agricultural products receives this document independently from the village, settlement, city council or the council of united territorial communities at his tax address (place of residence). "Expiration date" Certificate in the form No. 3DF - 5 years.

In order not to deduct personal income tax from the income paid, the buyer of agricultural products must receive from the seller a copy of the Certificate in form No. 3DF

The original of the Certificate remains with the seller.

Important! A buyer of agricultural products - a tax agent must make sure that this Certificate contains all the necessary details and be sure to check whether it is "expired".

Perhaps the seller will have a Certificate on the old form, approved yet by order of the State Tax Administration of Ukraine dated December 21, 2010 No. 975 (invalidated from 21.02.2014). So, if at the same time the information specified in the Help has not changed and its validity period has not expired, then it will do quite well. Such consultation of the fiscal is given in subcategory 103.04 BZ.

Important! When purchasing agricultural products, pay attention not only to the area of \u200b\u200bland indicated in the Help, but also to the products that you purchase. So, when purchasing products that, in principle, cannot be grown independently by an individual (for example, dates or coconuts), you need to understand that the income will be taxable and the Certificate in Form No. 3DF will not save you.

In the Tax calculation according to the form No. 1DF non-taxable incomepaid (accrued) to individuals - owners of agricultural products, the buying enterprise (tax agent) reflects with the attribute "148"... In this case, columns 4a and 4 are not filled in (in the paper version of form No. 1DF, dashes are put).

If the seller did not provide such a Certificate or there are flaws in its filling (for example, the size of the land plot is not given), then the amount of income paid to an individual is included in his total monthly (annual) taxable income.

At what rate should such income be taxed? Earlier, the tax authorities have repeatedly argued that in this case they apply the rate set ( 18 % ).

On the one hand, it would be logical to tax such income with personal income tax at a rate 5 % as income from the sale of movable property (). But on the other hand, as we mentioned on p. 24, there may be a problem with determining the tax base. So, according to the second paragraph of clause 173.1 of the GCC income from the sale (exchange) of a movable property (except passenger cars, motorcycles, mopeds) is determined based on the price specified in the purchase and sale (exchange) agreement, but not less than the estimated value of this object.

Most likely, based on economic feasibility, the company will choose the option offered by the tax authorities, so as not to get involved with the assessment of agricultural products. In this case, in our opinion (taking into account the position of the fiscal), the taxable income is reflected in Section I of Form No. 1DF with the attribute "148", and in columns 4a and 4 we put down the amount of personal income tax.

Livestock products. For owners of livestock products of groups 1 - 5, 15, 16 and 41 of the UKT FEA, special rules for taxation of income from its sale apply.

Such agricultural products include:

Live animals and products of animal origin (groups 01 - 05 UKT FEA);

Fats and oils of animal origin; their cleavage products; prepared edible fats; animal waxes (group 15 UKT VED);

Prepared food products from meat, fish or crustaceans, molluscs or other aquatic invertebrates (group 16 UKT VED);

Untreated skins (except for natural and artificial fur) and tanned leather (group 41 UKT VED).

Such income not taxableif its total sum for the year does not exceed 50 times the minimum wage established by law as of January 1 of the reporting (tax) year ().

In 2018, personal income tax is not withheld from the amount of income received from the sale of livestock products in the amount of UAH 186150. cumulatively for the year

In this case, individuals sell the specified products without obtaining a Certificate in the form No. 3DF.

If the amount of income received exceeds the established amount, then the individual - the owner of livestock products is obliged to submit to the fiscal authority a certificate of self-cultivation, breeding, fattening of these products, issued in any form by the village, settlement, city council or the council of united territorial communities at the place of tax address (place residence) natural person. If such a certificate is provided, income exceeding 50 times the minimum wage is subject to taxation.

In the case when the taxpayer does not confirm self-cultivation (breeding, feeding) with such a certificate, income from the sale of livestock products will be taxed on general grounds.

And here the question arises: who is responsible for withholding personal income tax from such income? Unfortunately, he does not give a direct answer to it. However, after analyzing the norms of this subparagraph, we can conclude that the buyer of livestock products is not obliged to do this. After all, the individual seller must not confirm the right to a personal income tax benefit with the help of a certificate certifying the fact of self-cultivation of these products, not to the buyer, but to the fiscal authority.

The purchasing enterprise as a result of such a transaction must only reflect the income paid to the seller - the owner of livestock products in the Tax calculation in the form No. 1ДФ with the attribute "179".

The seller himself, if the income received by him from the sale of livestock products during the year exceeds 50 sizes of the minimum salary, must submit an annual income statement to the fiscal authority. This is required, since the income received was not taxed with personal income tax when paid, but not exempt from taxation. Together with the declaration, you will need to submit a certificate of self-cultivation, breeding, fattening of livestock products. Its presence will allow you to pay personal income tax not from the entire amount of income received, but only from an amount exceeding 50 times the minimum wage.

VS and ERUs. In accordance with the income that is not subject to personal income tax, the aircraft will not have to be withheld. In turn, if the income from the sale of agricultural products is taxable (for example, due to the seller's failure to provide a copy of the Certificate in Form No. 3DF), one cannot do without the aircraft. The tax rate is standard - 1,5 % .

And here ERUs will not in any case, since income from sales contracts is not subject to the calculation of this contribution.

4.4. Accounting for agricultural purchases

In accounting, the issuance of money for the report and their spending are reflected on sub-account 372 "Settlements with accountable persons". In turn, the purchased agricultural products are recorded on subaccount 201 "Raw materials and materials" or 281 "Goods in stock". The basis for recording such an operation is the approved Report and the purchase documents attached to it.

Let us illustrate the accounting for the purchase of agricultural products using an example.

Example 4.1. The person accountable for the purchase of agricultural products (ground cucumbers) received cash from the cash desk in the amount of UAH 2,400.00. In fact, UAH 1,700.00 was spent on the purchase of agricultural products from a non-entrepreneur. The balance of the accountable funds was returned to the cashier of the enterprise. Consider the following options:

- Option A: the seller of agricultural products provided a Certificate in Form No. 3DF, so the income was not taxed;

- Option B: The seller did not provide a certificate in form No. 3DF, therefore personal income tax and VS were withheld from his income.

Please note: in option B, the amount paid (UAH 1,700.00) is the “net” income of the seller of agricultural products. In turn, the procurement act should indicate not only the paid in hand, but also the "dirty" (ie, accrued) amount of income. To find it, we recommend using the following coefficient ( TO):

K \u003d 100: (100 - with personal income tax - with sun),

where With personal income tax- personal income tax rate;

From the sun- aircraft rate.

Under the terms of our example, the parties did not resort to the assessment of agricultural products and applied the personal income tax rate of 18%.

Then the accrued income is:

1700.00 x 100%: (100% - 18% - 1.5%) \u003d \u003d 2111.80 (UAH).

On accounts accounting we reflect such operations as follows (see Table 4.2):

Table 4.2. Accounting for the purchase of agricultural products from the population

P / p No.		Correspondence of invoices	Amount, UAH
P / p No.			Amount, UAH
	Funds were issued for the report from the cash desk of the enterprise for the purchase of agricultural products
Option A
	Purchased agricultural products were capitalized
	The offset of arrears is reflected (the Report is approved)
	The accountable person returned the balance of funds to the cashier of the enterprise
Option B
	Products are capitalized (income is accrued to the seller of agricultural products)
	Personal income tax withheld from income from the sale of agricultural products (UAH 2111.80 х 18%: 100%)
	Aircraft withheld from income from the sale of agricultural products (2111.80 x 1.5%: 100%)
	Reflected offset of debts
	The employee returned the unused amount of funds to the cashier of the enterprise
	Transferred to the personal income tax budget (within 3 banking days after the payment of funds to an individual)
	Transferred to the budget of the aircraft

Important! Taking into account the above rules, it is advisable to develop an instruction according to which the accountable person must act if the seller does not provide a Certificate in Form No. 3DF or such a Certificate does not correspond to the form. The employee must clearly understand how the amounts of personal income tax and VS should be withheld. In addition, timely transfer of these amounts to the budget is important.

Unfortunately, NKU does not provide for special rules for the payment of personal income tax and VS in this situation. This means that you have to be guided by general norms.

Since in this case the payment is made in cash, you should follow the instructions. That is, the transfer of the amounts of personal income tax and aircraft to the budget should be carried out in within 3 banking daysfollowing the day of payment of income to the seller of agricultural products. In this regard, if the seller of agricultural products did not provide a Certificate in Form No. 3DF, the accountable person must promptly inform the accounting department about the amounts of personal income tax and VS deducted from income from the sale of agricultural products.

conclusions

The fact of purchasing agricultural products from the population must be confirmed by a purchase act or a purchase list.
An individual's income from the sale of his own agricultural products (except for livestock products) is not charged with personal income tax and VS, if the seller has provided a copy of the Certificate in form No. 3DF. Otherwise, the buyer's responsibility is the tax agent.
The amount of non-taxable income received from the sale of livestock products in 2018 is 186150 UAH.

Where is the best place to mask the supplier?

How to calculate VAT?

Artem Rodionov, tax expert

Rural purchases

Accounting and documents

In August and autumn, many entrepreneurs actively purchase agricultural products from individuals. Private traders, owners of peasant farms, as well as dealers become sellers. In addition, suppliers are divided into tax residents of the Russian Federation (most of the citizens of Russia) and non-residents. This is the classification on which documents and taxes depend.

Private traders

Site certificate

When buying goods from a private trader living in Russia, it is worth considering paragraph 13 of Article 217 of the Tax Code of the Russian Federation. The tax is not levied on products of plant growing, animal husbandry, beekeeping, etc. The exemption applies only to income from the sale of products produced and grown on personal subsidiary plots. This is usually a summer cottage or a plot at the house or in horticultural partnership.

Inquiry on availability subsidiary plots issued by the local administration, horticultural or horticultural partnership.

Sometimes the certificate indicates what a citizen grows on his site. This list should be consistent with the products it sells.

We emphasize: the Tax Code speaks specifically about the certificate issued by these structures. You cannot use a certificate of ownership of land or another similar document instead. Also, do not accept certificates certified by street committees. There are similar forms, but they do not appear in the Tax Code of the Russian Federation.

There is no general help form. Any one is suitable if it bears the seal of a horticultural association or municipality. Having looked at the document, an individual entrepreneur must at least rewrite its details. Even better - take a certificate from the seller or a photocopy of it.

Sample

VAT calculation

If you pay VAT, then take into account paragraph 4 of Article 154 of the Tax Code of the Russian Federation.

When buying goods from private traders, you do not need to draw up an invoice and determine the "input" VAT. He's not there

It says - VAT is charged on the trade margin on the sale of agricultural products (and products of its processing) purchased from individuals. Such a calculation is permissible for the most part of such an assortment (see the list approved by the Decree of the Government of Russia dated May 16, 2001 No. 383).

Example

Individual entrepreneur Oleg Ivashin bought potatoes from the population for 80 thousand rubles. and sold it in his store for 97.6 thousand rubles. VAT is calculated from 17.6 thousand rubles. (97.6 - 80) at the estimated rate - 10/110 percent. This follows from clause 4 of Article 164 of the Tax Code of the Russian Federation, and the tax is 1.6 thousand rubles. (17.6 thousand rubles 5 10%: 110%). The implementation must be recorded in the sales ledger. The tax, determined at the estimated rate, is entered in column 6b of this document (5b - at a rate of 18/118 percent). In column 4 we will transfer the total cost of goods sold - 97.6 thousand rubles. In column 6a, we recommend that you record the total income excluding VAT. This is 96 thousand rubles. (97.6 - 1.6). Such accounting is not prescribed by the Tax Code of the Russian Federation (the official methodology for a similar situation does not exist at all). But it agrees with the rules for issuing invoices when selling agricultural products.

It happens that the purchased goods are not sold at retail, but in bulk. Here you will need to issue an invoice. A letter from the UMNS of Russia in Moscow of October 12, 2004 No. 24-11 / 65554 will help in its preparation. Officials recommend in column 4 "Price ..." to indicate the full price of a unit of goods, and not one extra charge subject to VAT. Column 5 “Cost of goods ... excluding tax” shows the total proceeds from sales, excluding VAT. The tax itself is written in column 8, and the estimated rate - in column 7 of the invoice.

Make a note next to the rate: “with price difference”. This is advice from the annex to the letter of the Federal Tax Service of Russia dated October 19, 2005 No. MM-6-03 / [email protected]

Such rules for calculating and reflecting VAT do not apply to purchases from peasant farms and individual entrepreneurs. Here VAT is paid on all proceeds. And the documents are prepared differently.

Purchases from farmers

Difficulties with payment

By purchasing goods from an officially registered peasant farm (peasant farms), you are actually buying from the entrepreneur.

Income paid to farmers and other entrepreneurs do not need to be reported to the inspectorate

The heads of peasant farms are referred to them by paragraph 2 of Article 11 of the Tax Code of the Russian Federation.

You can calmly pay their bill only by wire transfer or in cash, but with the receipt cashier's check (in addition to the issue note you issued). There are no benefits for farmers when using KKT - tax officials have repeatedly emphasized. An example of their position is an explanation on the website of the Federal Tax Service of Russia for the Volgograd Region. Referring to Article 2 Federal law of May 22, 2003 No. 54-FZ, officials indicate that it is possible to work without a cash register when small-scale retail trade. Wholesale deliveries are not included here. You cannot call them trade at markets or fairs, the conduct of which often does not require cash registers.

Often, when delivering products, the farmer does not issue a cash register receipt, since he does not have a cash register. For the amounts paid, officials prohibit increasing the buyer's costs. This position is given in many explanations, for example, in the letter of the Federal Tax Service of Russia in Moscow dated October 25, 2004 No. 29-12 / 69151. It is not scary for "imputed persons" and those who pay a six percent tax on the simplified tax system. Their costs are not counted anyway. The rest have to decide whether to cooperate with the farmer and how to confirm the costs.

The most reliable way is to use non-cash transfers (to an account, savings book, bank card ...). This is not always realistic. Then look to see if the head of the farm also has a plot intended for personal farming. This is often the case, and it is not worth mentioning that you are purchasing fruits and vegetables from a farmer. Record the product as purchased from the owner of the infield (if certified). Cash machine not needed. Personal income tax is not levied on the basis of clause 13 of article 217 of the Tax Code of the Russian Federation. The scheme is unacceptable when the sold assortment does not correspond to the products of the subsidiary farm. For example, wheat or several tens of tons of potatoes, allegedly grown on 12 acres, are delivered. But such significant supplies are inherent in successful farms. They have a CCP.

When purchasing agricultural products, one should not pay UST and pension contributions. They are not taken from the proceeds from the sale of property. This follows from paragraph 1 of Article 236 of the Tax Code of the Russian Federation

If there is no certificate, then many merchants try to find the owner of the site among their employees or friends. Through them the deal is drawn up. It is practically safe as there are no taxes. The only negative is that the person attracted by you must sign for receiving money that he has not seen. Not every employee will decide on this.

Finally, the last option is to purchase without a sales receipt. The issue of money is confirmed by the signature of the head of the farm on the cash voucher. It is advisable to take from him a receipt for a cash receipt with an imprint of the farm's seal. Perhaps the tax authorities will accept the costs, although the likelihood of additional charges is high. You will have to go to court, indicating that the goods are capitalized, the costs are confirmed, therefore, the claims are illegal. The arbitrators support the merchants (for example, the resolution of the Federal Antimonopoly Service of the Moscow District of August 21, 2006 No. KA-A40 / 7546-06). Only the dispute will take a long time. Most individual entrepreneurs try to avoid conflicts. They mask transactions with farmers (as shown above) or pay by bank transfer.

Product documents

The farmer, like the ordinary entrepreneur, must issue an invoice from the supplier. VAT is indicated there if the payer for general regime taxation and, in addition, does not apply Article 145 of the Tax Code of the Russian Federation, which exempts from VAT. We recounted paragraph 3 of Article 169 of the Tax Code of the Russian Federation. Not everyone observes it. Sometimes suppliers, working on the "simplified" or on the agricultural tax, still write VAT on the invoice. So they try to interest buyers in cooperation by issuing them a document that nominally allows a deduction. But inspectors can cancel it when they see - the supplier is exempt from tax. This means that if a partner does not pay VAT, then it is easier to demand from him an invoice with zero VAT. More details about this are described in "SP" No. 3, 2007 (p. 34).

In addition to the invoice, an invoice must be taken from the farmer. It replaces the act of purchasing agricultural products. The unified invoice form (form No. TORG-12, approved by the Resolution of the State Statistics Committee of Russia No. 132 of December 25, 1998) is rarely used. Instead, a regular waybill is usually used. In it we write the name of the product, its quantity, price and cost. The latter corresponds to the amount paid by the peasant farm. No tax is withheld from it. Farmers act as entrepreneurs and they themselves calculate income tax for individuals (Article 227 of the Tax Code of the Russian Federation) 1.

Individual entrepreneurs and other sellers

It happens that an entrepreneur buys agricultural products from the population and sells it to another individual entrepreneur.

Selling products grown on his site, the merchant does not record receipts in the income book

Here, documents are drawn up in the same way as in transactions with a farmer. There are exceptions when filling out an invoice. The seller sells vegetables, fruits, honey, etc., purchased from the population. It turns out that he uses the estimated VAT rate, and in the invoice he puts the tax determined from the margin. The buyer has the right to deduct only this VAT.

When selling purchased products, an individual entrepreneur can simultaneously sell the one that he has grown on his personal plot. Here, separate accounting of income is kept, with the separation of income received from the sale of its own harvest. Tax is not levied on it (clause 13 of article 217 of the Tax Code of the Russian Federation). Occasionally, inspectors refer to such receipts as business proceeds. They lose the courts (for example, the resolution of the Federal Antimonopoly Service of the West Siberian District of April 20, 2006 No. F04-1434 / 2006 (21715-A27-7)).

In conclusion, we will tell you about two more categories of suppliers. They are less and less common, but it is possible that you will have to cooperate with them. The first group - employees of agricultural firms, who received a salary in vegetables, fruits, seeds and other products. Selling them, they bring a certificate of salary payment in kind (the document may have a different name). This certificate proves that the deliverer is selling his personal property. From him you need to take the already mentioned deduction statement and pay for all the goods without withholding taxes. The basis is Articles 220 and 228 of the Tax Code of the Russian Federation. In accordance with them, a citizen is obliged to pay income tax himself. And then - only from those incomes from the sale of property that exceed 125 thousand rubles per year.

The second group is non-residents who trade in agricultural products. These are mainly citizens of other countries who have lived in Russia for less than 183 days during the last 12 calendar months2.

You cannot raise the personal income tax rate and cancel deductions if the goods are sold by a citizen of Belarus. Taxes from them should not exceed deductions from Russians. This is the conclusion from Article 21 of the Agreement of April 21, 1995.

They must be charged with personal income tax at a rate of 30 percent (clause 3 of article 224 of the Tax Code of the Russian Federation). Moreover, the entire value of the supplied agricultural products is taxed. A deduction of 125 thousand rubles is not allowed (this can be seen from clause 4 of article 210 of the Tax Code of the Russian Federation). Such a significant tax discourages sellers. Some businessmen try to avoid it. Some use the official way - they do not withhold income tax, guided by Article 228 of the Tax Code of the Russian Federation (the tax is paid by the seller himself). It applies to everyone, there are no exceptions in the Tax Code.

In practice, no one comes to the tax office, so the inspectors try to collect money from the entrepreneur. To avoid such situations, we advise you to either levy a tax from a foreigner, or show that the goods were purchased from a domestic manufacturer. To do this, you need to find a person for whom the deal will be executed. It is desirable that he has a vegetable garden, a plot in a gardening partnership, etc. If this is unrealistic, then the amount issued for a citizen should not exceed 125 thousand rubles per year.

"target \u003d" _ self "\u003e 1 additives for peasant farms have a special privilege - the tax is not levied for 5 years from the date of the establishment of the farm (clause 14 of article 217 of the Tax Code of the Russian Federation).

2 You can read about the calculation of personal income tax from the salary of non-residents in "SP" No. 5, 2007 (p. 46).

We buy herbs and berries from the population in accordance with the price list for picking herbs.

Attention! We buy herbs only by prior agreementaccording to the price list below.

How to start working with us?

1. We work on the territory of the Ivanovo region, if you are from neighboring regions, then most likely you will have to take care of the delivery of herbs yourself.

2. All standard questions already have answers, read them: Terms of cooperation. Here you will also find a link to apply for cooperation ...

3. We have strict quality requirements for raw materials: quality requirements.

Free basic training on the correct collection and storage of herbs is available. Cooperation is possible only if you have an ecologically clean area.

The money is paid immediately upon receipt of the plants. For long-term work (at least 2 months), it is possible to conclude a contract.

Price list for the purchase of medicinal herbs

If in the price list there is no plant that grows with you, this does not mean that we do not accept it, most likely we just forgot to add it. You can find out the price of herbs that are not in the price list by calling the above phone number or by e-mail This email address is being protected from spambots. You need JavaScript enabled to view it.