According to the law, organizations and entrepreneurs can not pay VAT if they are either exempt from paying it for a certain period, or do not belong to payers of this type of tax at all. However, in both cases, a number of other conditions are necessary.
An enterprise or an individual entrepreneur has the right not to calculate and not pay VAT if the income from their entrepreneurial activity does not exceed 2 million rubles. in year. In this case, we are talking about the tax on trade operations in the Russian market.
The main thing to remember here is that VAT invoices issued by an organization or individual entrepreneur do not include VAT, because in accordance with Art. 145 of the Tax Code of the Russian Federation, the one who allocates the amount of VAT in the invoices is obliged to pay it.
The right not to calculate and not pay VAT implies the possibility not to submit VAT declarations and not to keep a purchase book that exists to determine the amount of VAT deductions.
It should be noted that persons exempted from VAT on the listed grounds, participating in a simple partnership, being concessionaires or trustees, bear all the obligations of a VAT payer and must submit a VAT declaration to the tax office, even if it is filled in with dashes.
In order to obtain exemption from VAT, you need to apply to the tax office at the place of registration of the organization or individual entrepreneur. The documents required for handling such an application are listed in clause 6 of Art. 145 of the Tax Code of the Russian Federation. At the same time, from January 1, 2015, the register of received and issued invoices will be excluded from this list. This document will need to be submitted in electronic form based on the results of the tax period.
Persons importing goods into the territory of Russia, as well as VAT tax agents, cannot be exempted from VAT.
