In the 21st century, VAT has been extended to everything from every stage of production to all types of goods and services. This helps the state to replenish the budget, because when we purchase this or that product, then a certain percentage of the amount we pay VAT. Likewise, each stage of production from raw materials to goods - each has a certain percentage of value added tax. It takes strong nerves to avoid these payments. Is it possible to get VAT exemption and how to do it?
Instructions
Step 1
Use article 145 of the Tax Code of the Russian Federation. It describes which firms and entrepreneurs can receive exemption from the obligation to pay value added tax. However, do not forget that these benefits are not provided to everyone. If you own a company with a small turnover, then you can easily take advantage of them. The company's turnover for three calendar months should not exceed two million rubles. Also, the company must work for at least three months, otherwise the benefits will be denied.
Step 2
Make sure that your company is suitable for all the parameters specified in article 145 of the Tax Code of the Russian Federation. And prepare all reports, accounts and certificates - this will save you a lot of time and get rid of unnecessary problems with paperwork.
Step 3
Send written notice and documents to your place of registration that prove your eligibility for this benefit. The notification must be issued in accordance with the form No. BG-3-03 / 342. This must be done no later than the twentieth day of the month from which the company wants to receive VAT exemption. It is necessary to attach the following basic documents to the letter: - extract from the sales ledger;
- extract from the book of income and expenses;
- extract from the balance sheet;
- a copy of the invoice journal.
Step 4
Please note that Article 145 is of a notification, not a permissive nature, so there will be no response to your letter. Also, an entrepreneur should pay attention to the package of documents required for this procedure for each type of business activity. And also when sending documents by registered mail by mail, do not forget that the date of their submission will be the sixth day from the moment of sending the letter. This article also did not receive an extension to entrepreneurial activities related to the excisable sale of products.
