INK GNS No. 3827 / IPK / 99-00-05-06-02-06 dated 11.09.2020

The State Tax Service considered the appeal on the procedure for reflecting in the tax reporting on VAT transactions exempted from taxation, and … informs.

As indicated in the appeal, the taxpayer is an institution of preschool education and enjoys the appropriate VAT exemptions.

…

On question 1

Column 6 of Table 2 of Appendix 6 (A6) reflects the volumes of transactions for the purchase of goods / services purchased at a rate of 20 percent in the current and previous reporting (tax) periods, which in the current reporting (tax) period were used in preferential transactions for the supply of goods / services.

Order No. 21 does not determine the correspondence between the value of column 6 of Table 2 of Appendix 6 (A6) and the value of line 10.1. declaration.

Thus, column 6 of Table 2 of Appendix 6 (A6) reflects the volumes of transactions for the purchase of goods / services at a rate of 20 percent that were used in preferential transactions in the current reporting (tax) period, while such goods / services could be purchased as in the current and in the previous reporting (tax) periods.

Based on the foregoing, the value of column 6 of Table 2 of Appendix 6 (A6) may, but should not be equal to the value of line 10.1. declaration.

On question 2

Column 5 of Table 2 of Appendix 6 (D6) indicates the volume of transactions for the supply of goods / services exempt from taxation. In accordance with the note to table 2 of Appendix 6 (E6), the value of column 5 of line “Usyogo” is transferred to lines 5 and 5.1. declaration.

Thus, the value of column 5 of line “Usiy” of Table 2 of Appendix 6 (D6) must correspond to the value of line 5.1. the declaration, which is included, inter alia, in line 5 of the declaration.

Order No. 21 does not provide for the mandatory compliance of other indicators of Table 2 of Appendix 6 (A6) with indicators of certain lines of the declaration.

On question 3

Column 4 of Table 2 of Appendix 6 (D6) of the declaration shall indicate the amount of VAT not paid to the budget in connection with the receipt of a tax benefit. This amount cannot be negative.

At the same time, in the case of specifying the indicators in Appendix 6 (D6) (if Appendix 6 (D6) is submitted to the revised declaration), then such a clarification is carried out by the “reversal” method, namely, in one line with a minus sign, indicators are indicated that are specified, and in the second line – with the plus sign the correct indicators.

So, column 4 of Table 2 of Appendix 6 (A6) may have a negative value if this application is submitted to the revised declaration and the indicators of this application are specified.