1. A taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this Article.

2. The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights in the territory are subject to deductions. Russian Federation or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures for release for domestic consumption (including tax amounts paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure release for domestic consumption at the end of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), processing for domestic consumption, temporary importation and processing outside the customs territory, or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to :

1) goods (works, services), as well as property rights acquired for the implementation of operations recognized as objects of taxation in accordance with this Chapter, with the exception of goods provided for in paragraph 2 of Article 170 of this Code;

2) goods (works, services) purchased for resale;

3) goods (works, services), as well as property rights acquired for the implementation of operations for the sale of works (services), the place of sale of which, in accordance with Article 148 of this Code, is not recognized as the territory of the Russian Federation, with the exception of the operations provided for in Article 149 of this Code .

The fourth paragraph has been deleted.

2.1. The tax amounts presented to the taxpayer upon the purchase of the services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with the tax authorities in accordance with, if there is an agreement and (or) a settlement document with the allocation of the amount of tax and an indication of the identification number, are subject to deductions. taxpayer number and code of the reason for registration of a foreign organization, as well as documents for the transfer of payment, including the amount of tax, to a foreign organization. Information about such foreign organizations (name, taxpayer identification number, reason code for registration and date of registration with the tax authorities) is posted on the official website of the federal agency executive power authorized for control and supervision in the field of taxes and fees, in the information and telecommunications network "Internet".

2.2. The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services) and (or) paid by him in accordance with Article 161 of this Code or upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction are subject to deductions, if the acquired goods and (or) goods produced with the use of these goods (works, services) are intended for further transfer free of charge to the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

3. The amounts of tax paid in accordance with Article 173 of this Code by the tax agents specified in paragraphs 2, 3 and 6 of Article 161 of this Code, as well as calculated by the tax agents specified in paragraph 8 of Article 161 of this Code, are subject to deductions.

The right to the said tax deductions shall be enjoyed by buyers who are tax agents who are registered with the tax authorities and who perform the duties of a taxpayer in accordance with this Chapter. Tax agents carrying out transactions specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code shall not have the right to include tax amounts paid on these transactions in tax deductions.

The provisions of this paragraph shall apply provided that the goods (works, services), property rights were acquired by a taxpayer who is a tax agent for the purposes specified in paragraph 2 of this Article, and upon their acquisition he paid the tax in accordance with this Chapter or calculated the tax according .

4. Subject to deduction are the amounts of tax presented by sellers to a taxpayer that is a foreign person who was not registered with the tax authorities of the Russian Federation when the specified taxpayer acquires goods (works, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories under its jurisdiction for its production purposes or for its other activities.

The specified amounts of tax are subject to deduction or refund to a taxpayer - a foreign person after payment by the tax agent of tax withheld from the income of this taxpayer, and only to the extent that the purchased or imported goods (works, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. The said amounts of tax are subject to deduction or refund provided that the foreign taxpayer is registered with the tax authorities of the Russian Federation.

4.1. The deductions are subject to tax amounts calculated by taxpayers - retail trade organizations for goods sold individuals- to citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, in the event of the export of these goods from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (with the exception of the export of goods through the territories of the member states of the Eurasian Economic Union) through checkpoints across the State Border Russian Federation.

5. Tax amounts presented by the seller to the buyer and paid by the seller to the budget upon the sale of goods are subject to deductions, in the event that these goods are returned (including during the warranty period) to the seller or they are refused. Deductions are also subject to the amount of tax paid in the performance of work (rendering of services), in case of refusal of these works (services).

The tax amounts calculated by the sellers and paid by them to the budget from the amounts of payment, partial payment against the forthcoming deliveries of goods (performance of works, rendering of services) sold on the territory of the Russian Federation are subject to deductions in the event of a change in the conditions or termination of the relevant contract and the return of the corresponding amounts of advance payments.

The provisions of this paragraph shall apply to taxpaying buyers acting as a tax agent in accordance with paragraphs 2, 3 and 8 of Article 161 of this Code, as well as to tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code.

6. The tax amounts presented to the taxpayer by contracting organizations (developers or technical customers) during their capital construction (liquidation of fixed assets), assembly (dismantling), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer on goods (works, services) acquired by him for the performance of construction and installation works, and the amount of tax presented to the taxpayer when he acquires objects of capital construction in progress.

In the event of reorganization, deductions from the successor (successors) are subject to tax amounts presented to the reorganized (reorganized) organization for goods (works, services) acquired by the reorganized (reorganized) organization for the performance of construction and installation works for its own consumption, accepted for deduction, but not accepted reorganized (reorganized) organization for deduction at the time of completion of the reorganization.

The amounts of tax calculated by taxpayers in accordance with paragraph 1 of Article 166 of this Code when performing construction and installation works for their own consumption related to property intended for carrying out operations taxable in accordance with this Chapter, the cost of which is subject to inclusion in expenses ( including through depreciation deductions) when calculating corporate income tax.

Tax amounts accepted by a taxpayer for deduction in respect of acquired or constructed fixed assets in the manner provided for by this Chapter shall be subject to recovery in the cases and in the manner provided for in Article 171.1 of this Code.

7. Deductions are subject to tax amounts paid on travel expenses (expenses for travel to the place of a business trip and back, including expenses for the use of bedding on trains, as well as expenses for renting housing) and entertainment expenses accepted for deduction when calculating tax for the profits of organizations.

8. The tax amounts calculated by the taxpayer, tax agents, from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services), property rights are subject to deductions.

9. Excluded.

10. The amounts of tax calculated by the taxpayer in the absence of the documents provided for by Article 165 of this Code on transactions for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions.

11. Deductions from a taxpayer who has received property, intangible assets and property rights as a contribution (contribution) to the authorized (reserve) capital (fund) shall be subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of the article 170 of this Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this chapter.

12. Deductions from a taxpayer who has transferred amounts of payment, partial payment on account of the forthcoming deliveries of goods (performance of works, rendering of services), transfer of property rights, are subject to the amounts of tax presented by the seller of these goods (works, services), property rights.

The amounts of tax calculated by the tax agent specified in paragraph 8 of Article 161 of this Code are subject to deductions from the amounts of payment, partial payment transferred on account of the forthcoming purchase of goods specified in paragraph 8 of Article 161 of this Code.

13. When the cost of shipped (acquired) goods (performed works, rendered services), transferred property rights decreases, including in the event of a decrease in the price (tariff) and (or) a decrease in the quantity (volume) of shipped (acquired) goods ( works performed, services rendered), transferred property rights, deductions from the seller (buyer acting as a tax agent in accordance with paragraph 8 of Article 161 of this Code, tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code) of these goods ( works, services), property rights, the difference between the amounts of tax calculated on the basis of the cost of shipped (acquired) goods (work performed, services rendered), transferred property rights before and after such a decrease is subject to.

In the event of an upward change in the cost of shipped goods (work performed, services rendered), property rights transferred, including in the event of an increase in the price (tariff) and (or) an increase in the quantity (volume) of shipped goods (work performed, services rendered), transferred property rights, the difference between the tax amounts calculated on the basis of the cost of shipped goods (work performed, services rendered), transferred property rights before and after such an increase, is subject to deduction from the buyer of these goods (works, services), property rights.

14. Tax amounts calculated by the taxpayer when importing goods according to the results tax period in which the 180-day period has expired from the date of release of these goods in accordance with the customs procedure for release for internal consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region, can be deducted after these goods are used for the implementation transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.

Yurguru.ru / tax code RF / Chapter 21. Value added tax / Article 171. Tax deductions

Tax Code of the Russian Federation. Chapter 21. Value Added Tax

Article 171. Tax deductions

1. A taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of this Code by the tax deductions established by this Article.

2) goods (works, services) purchased for resale.

3. The amounts of tax paid in accordance with Article 173 of this Code by buyers - tax agents are subject to deductions.

The right to the said tax deductions shall be enjoyed by buyers who are tax agents who are registered with the tax authorities and who perform the duties of a taxpayer in accordance with this chapter. Tax agents carrying out transactions specified in paragraphs 4 and 5 of Article 161 of this Code shall not have the right to include tax amounts paid on these transactions in tax deductions.

4. Tax amounts presented by sellers to a taxpayer - a foreign person who was not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (works, services), property rights or paid by him upon importation of goods into the territory of the Russian Federation and other territories are subject to deduction. under its jurisdiction for its production purposes or for its other activities.

The specified amounts of tax are subject to deduction or refund to a taxpayer - a foreign person after payment by the tax agent of the tax withheld from the income of this taxpayer, and only to the extent that the acquired or imported goods (works, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. The indicated amounts of tax are subject to deduction or refund provided that the taxpayer - a foreign person is registered with the tax authorities of the Russian Federation.

The provisions of this paragraph shall apply to taxpaying buyers acting as a tax agent in accordance with paragraph 2 of Article 161 of this Code.

6. The amounts of tax presented to the taxpayer by contracting organizations (customers-developers) when they carry out capital construction, assembly (installation) of fixed assets, tax amounts presented to the taxpayer on goods (works, services) acquired by him for the performance of construction and installation works are subject to deductions. , and the amount of tax presented to the taxpayer when he acquires objects of unfinished capital construction.

Amounts of tax charged to a taxpayer when contractors carry out capital construction of real estate objects (fixed assets), when acquiring real estate (except for aircraft, sea vessels and inland navigation vessels, as well as space objects), calculated by the taxpayer when performing construction and installation works for own consumption , accepted for deduction in the manner prescribed by this chapter, are subject to restoration if the said real estate objects (fixed assets) are subsequently used to carry out the operations specified in paragraph 2 of Article 170 of this Code, with the exception of fixed assets that are fully depreciated or with at least 15 years have passed since the date of commissioning of which for this taxpayer.

In the case specified in paragraph four of this paragraph, the taxpayer is obliged at the end of each calendar year within ten years starting from the year in which the moment specified in paragraph 4 of Article 259 of this Code occurred, in the tax declaration submitted to the tax authorities at the place of his accounting for the last tax period of each calendar year out of ten, reflect the restored amount of tax. The calculation of the amount of tax to be restored and paid to the budget is made on the basis of one tenth of the tax amount accepted for deduction in the appropriate share. The specified share is determined based on the value of shipped goods (work performed, services rendered), transferred tax-free property rights and specified in paragraph 2 of Article 170 of this Code, in the total cost of goods (works, services), property rights shipped (transferred) for a calendar year. The amount of tax to be restored is not included in the cost of this property, but is accounted for as part of other expenses in accordance with Article 264 of this Code.

If, in accordance with Chapter 25 of this Code, expenses are accepted for tax purposes in accordance with the norms, the amounts of tax on such expenses are subject to deduction in the amount corresponding to the indicated norms.

8. The tax amounts calculated by the taxpayer from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services) are subject to deductions.

Article 171 of the Tax Code of the Russian Federation Tax deductions - full text document with comments by lawyers and the opportunity to exchange views with legal professionals, ask questions or express your opinion on articles of regulatory legal acts, study the comments of colleagues.

Other Articles Chapter 21. Value Added Tax.

A tax deduction is a taxpayer's right, not an obligation. The taxpayer has the right to reduce the amount of VAT for the corresponding amount of VAT presented by the supplier of goods, works and services in other cases under Articles 171,172. The taxpayer cannot be forced to use this right.

The amount of VAT calculated from the prepayment can be declared as a deduction as the sale of goods, works or services for which the prepayment was received.

Importation of goods into the customs territory may be declared as deductions after these goods are taken into account.

VAT amounts calculated for the performance of construction and installation works for own needs (consumption) can be declared as part of tax deductions on the last day of the tax period.

The amount of VAT from the received prepayment, in case of change or termination of the contract, can be declared as part of tax deductions after the return of this prepayment.

The amount of VAT presented to the buyer from the advance, while the supplier issues an invoice for the advance (invoice .VA) can be declared as part of the deductions from the buyer. Moreover, you can declare VAT selectively.

In accordance with Art. 170 of the Tax Code of the Russian Federation, if the acquired goods, works or services or property rights are not used in activities subject to VAT, then the amount of VAT on the acquired valuables is not subject to deductions, but is included in the cost of the acquired property, or in expenses for income tax.

Example

The organization is engaged in the sale of medical goods, this activity is not subject to VAT.

All expenses of this company, such as, material expenses, etc., the amount of allocated VAT will be related to expenses.

If VAT amounts were previously legally included in tax deductions, and then T, R, U were used for VAT-exempt or VAT-exempt transactions, then the VAT amount is subject to recovery (accrual).

The amount of VAT on depreciated property is restored upon transition to a special regime (if there are balances on the accounts , ,).

In accordance with paragraph 4 of Article 170 of the Tax Code of the Russian Federation, if he performs operations that are subject to VAT and are not subject to VAT, he is obliged to organize separate accounting.

Organize yourself in the form of tables or accounting statements. If separate accounting is not organized, then tax deductions are not taken into account and are not included in expenses.

The taxpayer has the right not to keep separate accounting for VATable and non-taxable transactions, if the amount of expenses associated with VATable transactions does not exceed 5% of the total cost of production and sale of goods. In this case, all VAT amounts are deductible.

When distributing the VAT tax, the ratio is applied: Non-taxable income/Income.

Example

The organization sells 2 types of goods: vital medical equipment and furniture for honey. Personnel.

200,000 rubles were accrued for office rent, incl. VAT 18%

In accordance with paragraph 2 of Article 149, goods of vital medical equipment are not subject to VAT

Income from the sale of vital equipment amounted to 300,000 rubles

Income from the sale of furniture for medical Staff amounted to - 410,000 rubles

You need to find the amount of VAT that is included in the costs.

To distribute VAT, it is necessary to apply the ratio VAT-free income / Total income = 300,000/300,000 + 410,000 * 100% = 42.25% - this is the share of VAT that is included in expenses.

Office rent is charged in the amount of 200,000 rubles. Incl. VAT - 30508.47

When organizing separate accounting, it is necessary to determine the amount that is included in the costs: 30508.47 * 42.25% \u003d 12889.83

And the amount of VAT that can be included in tax deductions:

30508,47-12889,83=17618,64

Based on Article 173 of the Tax Code of the Russian Federation, if a taxpayer is released from taxpayer obligations, or sells goods, works or services that are not subject to VAT, but at the same time issue an invoice in which VAT is allocated upon sale, then the entire amount of VAT is payable to the budget.

For the tax deductions established by this article.

2. Subject to deductions are the amounts of tax presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation, or paid by the taxpayer upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures for release for domestic consumption (including amounts of tax paid or payable by the taxpayer after 180 calendar days from the date of release of goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure for a free customs zone on the territory of the Special Economic Zone in the Kaliningrad Region), processing for internal consumption, temporary importation and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance, in relation to:

2) goods (works, services) purchased for resale.

The paragraph is excluded. - the federal law dated December 29, 2000 N 166-FZ;

3) goods (works, services), as well as property rights acquired for the implementation of operations for the sale of works (services), the place of sale of which, in accordance with the article of this Code, is not recognized as the territory of the Russian Federation, with the exception of the operations provided for by the article of this Code.

2.1. The amounts of tax presented to the taxpayer upon the purchase of the services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with the tax authorities in accordance with paragraph 4.6 of Article of this Code are subject to deductions, if there is an agreement and (or) a settlement document with the allocation the amount of tax and an indication of the taxpayer identification number and the code of the reason for registering a foreign organization, as well as documents for transferring payment, including the amount of tax, to a foreign organization. Information about such foreign organizations (name, taxpayer identification number, reason code for registration and date of registration with the tax authorities) is posted on the official website of the federal executive body authorized for control and supervision in the field of taxes and fees, in the information and telecommunications networks "Internet".

2.2. The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services) and (or) paid by him in accordance with the article of this Code or upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction are subject to deductions, if the purchased goods and (or) goods produced using these goods (works, services) are intended for further transfer free of charge to the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

The right to the said tax deductions shall be enjoyed by buyers who are tax agents who are registered with the tax authorities and who perform the duties of a taxpayer in accordance with this chapter. Tax agents carrying out the operations specified in paragraphs 4, 5 and 5.1 of the article of this Code are not entitled to include tax amounts paid on these operations in tax deductions.

4.1. The amounts of tax calculated by taxpayers - retail trade organizations on goods sold to individuals - citizens of foreign states specified in paragraph 1 of Article 169.1 of this Code, are subject to deductions in the event that these goods are exported from the territory of the Russian Federation outside the customs territory of the Eurasian Economic Union (with the exception of export of goods through the territories of the member states of the Eurasian Economic Union) through checkpoints across the State Border of the Russian Federation.

The amounts of tax calculated by taxpayers in accordance with paragraph 1 of Article of this Code when performing construction and installation works for their own consumption related to property intended for carrying out operations taxable in accordance with this Chapter, the cost of which is subject to inclusion in expenses (in including through depreciation charges) when calculating corporate income tax.

Paragraphs five through nine are no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

The paragraph is invalid. - Federal Law of November 24, 2014 N 366-FZ.

8. The amounts of tax calculated by the taxpayer, tax agents specified in paragraphs 4, 5 and 5.1 of the article of this Code, from the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services), property rights are subject to deductions.

9. Excluded. - Federal Law of December 29, 2000 N 166-FZ.

11. Deductions from a taxpayer who has received property, intangible assets and property rights as a contribution (contribution) to the authorized (reserve) capital (fund) shall be subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner prescribed by paragraph 3 of the article of this Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this Chapter.

13. When the cost of shipped (acquired) goods (performed works, rendered services), transferred property rights decreases, including in the event of a decrease in the price (tariff) and (or) a decrease in the quantity (volume) of shipped (acquired) goods ( works performed, services rendered), transferred property rights, deductions from the seller (buyer acting as a tax agent in accordance with paragraph 8 of Article of this Code, tax agents specified in paragraphs 4, 5 and 5.1 of Article of this Code) of these goods (works, services), property rights, the difference between the amounts of tax calculated on the basis of the cost of shipped (acquired) goods (work performed, services rendered), transferred property rights before and after such a decrease is subject to.

14. Tax amounts calculated by the taxpayer when importing goods following the results of the tax period in which 180 days have expired from the date of release of these goods in accordance with the customs procedure for release for domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in Kaliningrad region may be accepted for deduction after the use of these goods for the implementation of transactions recognized as objects of taxation and subject to taxation in accordance with this Chapter.

Tax Code of the Russian Federation. Chapter 21. Value Added Tax

Article 171. Tax deductions

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