If the invoice for payment presented by the supplier does not indicate VAT, first of all it is necessary to find out whether the supplier organization is a taxpayer or it is just negligence when filling out this document.
Instructions
Step 1
Call the accountant of the supplier organization and clarify the information on VAT. If this is just an accountant's mistake, calculate the amount of VAT yourself and highlight it when drawing up a payment order in the "Purpose of payment" line. Demand from the supplier a correctly completed invoice for the prepayment amount, since the invoice is not the primary accounting document required to receive a VAT deduction.
Step 2
If the supplier organization works without VAT, in the line "Purpose of payment" of the payment order being drawn up for this account, make a mark "without VAT". Keep in mind that organizations that are not VAT payers do not issue invoices to customers in accordance with the provisions of Article 168 of the Tax Code of the Russian Federation, and it will not be possible to get a tax deduction by working with such a counterparty. However, some "simplified" make sales according to documents with allocated VAT, not being its payer. If the tax inspectorate conducts a counter audit and establishes this fact, the amount of the deduction received under these documents will have to be returned to the budget.
Step 3
To avoid this, include an additional condition in the contracts concluded with all suppliers. Indicate in it that the supplier is obliged to return the amount of value added tax that the organization paid in the price of goods, works or services, if at the time of shipment and invoicing, he was not a VAT payer.
Step 4
Call this payment a fine so as not to affect tax relations. Set a fixed amount of the penalty equal to the amount of VAT under this agreement.
Step 5
Also indicate in the contract that if the supplier is not a VAT payer, he must inform about it, and fix his obligation not to show VAT in the price of the goods in this case. Therefore, a fine will be provided in accordance with Article 330 of the Civil Code for failure to comply with this clause of the contract.
Step 6
Indicate in the contract the cost of goods excluding VAT. Add a clause stating that if the supplier is a VAT payer, the value of the item is increased by that amount. So, if the tax authorities establish the fact of receiving a VAT deduction and force them to return the money to the budget, they can be demanded on the basis of these clauses of the contract from a supplier who has hidden the status of a "simplified".
