The accountants of companies operating on the main tax system rarely give the go-ahead for the purchase of goods or services from companies operating on the simplified system. This is due to the hassle around VAT.
Instructions
Step 1
The main problem is that an entrepreneur on the simplified tax system is not obliged to pay value-added tax to the budget; no one has removed this obligation from companies on the OSNO. And regardless of whether the goods are purchased with or without VAT, the tax authorities will still require payment. It would seem a dead end, but there is a way out in this case.
Step 2
The entrepreneur on the "simplified" system must conclude an agreement with the buyer, which should include approximately the following points: 1. The cost of products (services) sold under this contract is 22,580 rubles. 2. The cost of goods (services) sold is reduced by the amount of VAT. The invoice under this agreement is not issued by the Contractor, goods (services) are not subject to VAT in accordance with paragraph 2 of Art. 346.11 Chapter 26.2, as well as Clause 3 of Art. 169 of chapter 21 of the Tax Code of the Russian Federation.
Step 3
In this case, the company on the simplified tax system does not have an obligation to pay VAT to the budget, since the invoice is not issued, and the company on the OSNO pays value added tax in the usual way. A prerequisite for such a sale without VAT is a decrease in the cost of the shipped products or services rendered by the amount of tax that the buyer will have to pay to the tax service. Otherwise, he will suffer a loss.
Step 4
If the buyer requires an invoice, you can write it out, but in this case, this document is recorded by the buyer in the Purchase Book. As a result, the seller on the simplified tax system will be required to submit an additional VAT declaration, which was indicated in the document.
Step 5
In any case, the seller loses money: without an invoice, he has to reduce the sales amount by the amount of tax, so as not to lose the client, and when registering it, he loses the same amount when paying VAT to the budget. And at the same time, the "simplified" will not be able to include these expenses in the composition of expenses when calculating the base for paying the single tax.
