Who is exempt from paying VAT
An enterprise or an individual entrepreneur has the right not to calculate and not pay VAT, if the income from their business activities does not exceed 2 million rubles. in year. In this case we are talking about a tax on trading operations in the Russian market.
The main thing to remember here is that VAT invoices are not indicated in the invoices issued by the organization or individual entrepreneurs, because in accordance with art. 145 of the Tax Code of the Russian Federation the one who allocates the amount of VAT in invoices is obliged to pay it.
The right not to calculate and not pay VAT implies the possibility of not submitting a VAT return and not keeping a book of purchases, which exists to determine the amount of VAT deductions.
Attention should be paid to the fact that persons exempted from paying VAT for the above reasons, participating in a simple partnership, are concessionaires or trustees, have all the duties of a VAT payer and must submit a VAT return to the tax office even if it is filled with dashes.
In order to get exemption from VAT payment, you need to apply to the tax inspectorate at the place of registration of the organization or individual entrepreneur. The documents necessary for handling such a statement are listed in paragraph 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 provided in electronic form for the tax period.
Persons who import goods into Russia, as well as tax agents for VAT, cannot be exempted from paying VAT.
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