home Ladder Article 171 of the Tax Code of the Russian Federation, VAT restoration. VAT recovery. Information about changes

Article 171 of the Tax Code of the Russian Federation, VAT restoration. VAT recovery. Information about changes

1. The 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. Tax amounts presented to the taxpayer upon acquisition of goods (work, services), as well as property rights on the territory of the Russian Federation, or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction, in customs release procedures 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 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 the Kaliningrad Region), processing for internal consumption, temporary import 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 (work, services), as well as property rights acquired for carrying out transactions 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 operations provided for in Article 149 of this Code .

Paragraph four has been deleted.

2.1. Subject to deductions are tax amounts presented to the taxpayer when purchasing services specified in paragraph 1 of Article 174.2 of this Code from a foreign organization registered with the tax authorities in accordance with, in the presence of an agreement and (or) settlement document highlighting the amount of tax and indicating the identification taxpayer number and reason code for registering a foreign organization, as well as documents for the transfer of payment, including the amount of tax, to the 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 Internet network.

2.2. Subject to deductions are tax amounts presented to the taxpayer upon acquisition of goods (work, 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, if acquired goods and (or) goods produced using the specified goods (works, services) are intended for further transfer free of charge into the ownership of the Russian Federation for the purposes of organizing and (or) conducting scientific research in Antarctica.

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

Buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter - have the right to these tax deductions. Tax agents carrying out transactions specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code do not have the right to include in tax deductions the amounts of tax paid on these transactions.

The provisions of this paragraph apply provided that the goods (work, services), property rights were acquired by the 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. Tax amounts presented by sellers to a taxpayer - a foreign person who is not registered with the tax authorities of the Russian Federation, when the said taxpayer purchased goods (work, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories are subject to deduction. located under its jurisdiction, for its production purposes or for its other activities.

The specified amounts of tax are subject to deduction or refund to the 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 purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. These tax amounts are subject to deduction or refund provided that the taxpayer, a foreign person, is registered with the tax authorities of the Russian Federation.

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

Subject to deductions are the amounts of tax calculated by sellers and paid by them to the budget from the amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services) sold on the territory of the Russian Federation, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding advance amounts payments.

The provisions of this paragraph apply to taxpayer buyers acting as tax agents 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. Tax amounts presented to the taxpayer by contractors (developers or technical customers) during capital construction (liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer for goods (work, services) purchased by him to perform construction and installation work, and the amount of tax presented to the taxpayer when he acquired objects of unfinished capital construction.

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

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

Amounts of tax accepted by the taxpayer for deduction in relation to acquired or constructed fixed assets in the manner provided for by this chapter are subject to restoration in the cases and in the manner provided for in Article 171.1 of this Code.

7. Tax amounts paid on business trip expenses (travel expenses to and from the place of business travel, including expenses for the use of bedding on trains, as well as expenses for renting living quarters) and entertainment expenses accepted for deduction when calculating tax are subject to deductions. on the profits of organizations.

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

9. Excluded.

10. Tax amounts calculated by the taxpayer in the absence of documents provided for in Article 165 of this Code for sales of goods (work, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions.

11. Deductions from a taxpayer who received property, intangible assets and property rights as a contribution (contribution) to the authorized (joint) capital (fund) are subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner established 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. Tax amounts presented by the seller of these goods (works, services), property rights are subject to deductions from a taxpayer who has transferred amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

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

13. If the cost of shipped (purchased) goods (work performed, services provided), transferred property rights changes downward, including in the event of a decrease in price (tariff) and (or) a decrease in the quantity (volume) of shipped (purchased) goods ( work performed, services provided), 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 are subject to the difference between the tax amounts calculated on the basis of the cost of goods shipped (purchased) (work performed, services rendered), transferred property rights before and after such a reduction.

If there is an increase in the cost of shipped goods (work performed, services rendered), transferred property rights, including in the event of an increase in 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 based on 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 (work, services), property rights.

14. Amounts of tax calculated by the taxpayer upon import of goods based on the results of the 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 domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in Kaliningrad region, can be taken for deduction after using these goods to carry out transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.

1. Standardized costs include the following types of costs:

1.1. travel expenses (expenses for business trips) within the limits established by law;

1.2. costs of paying for the cost of fuel and energy resources spent within the limits established in accordance with the law.

In the absence of such standards for motor vehicles, costs are accepted within the limits of fuel consumption standards established by their manufacturer, and in the absence of such - within the limits established by the head of the organization. The standards established by the head of the organization are valid until the normative legal act approves the standards for the corresponding mechanical vehicle in the prescribed manner, unless otherwise established by law. In the absence of established norms for the consumption of fuel and energy resources, the costs of paying for their costs are considered excessive;

1.3. losses from shortages and (or) damage during storage, transportation and (or) sale of goods, stocks within the limits of natural loss norms, as well as loss (breakage) norms established by law, and in their absence - within the limits established by the manager by agreement with the owner, the general meeting of participants, members of the consumer society, authorized representatives or a person authorized by them. In the absence of established standards, such shortages and (or) damage to goods are recognized as excess;

1.4. expenses for management services provided by individual entrepreneurs, as well as organizations applying special taxation regimes, within the amount calculated based on the ratio of the average salary of the heads of organizations and the average salary for the organization as a whole, determined in the manner and amount established by law;

1.5. costs for controlled debt within the limits calculated in accordance with;

1.6. for organizations operating the housing stock and (or) providing housing and communal services, with the exception of organizations of the system of the Ministry of Energy of the Republic of Belarus - costs of paying overhead costs and technological losses within the limits of norms and standards established in accordance with the legislation;

1.7. other costs specified in paragraph 2 of this article.

2. Other costs include:

2.1. payments to individuals working in organizations under employment contracts, in cash and in kind in the form of:

remuneration based on the results of work for the year, payments in the nature of remuneration based on the results of work for the year;

one-time benefits to persons retiring;

additional payments, compensations, benefits, the payment procedure for which and their minimum amount are established by law and for which the legislation provides the right to increase them, in the amounts established by the collective agreement, agreement, employer, exceeding the minimum amount;

additional payments, compensations, benefits for which the law provides the right to determine the amount and procedure for payment, in the amounts established by the collective agreement, agreement, employer, within the limits established by law, if any;

one-time payment (financial assistance, allowance) for health improvement;

payment for additional vacations, the obligation to provide which is established by law. This provision also applies to the payment, in accordance with the law, of monetary compensation for unused days of the specified additional vacations;

2.2. expenses for the improvement of settlements and adjacent territories, memorial places;

2.3. expenses for holding, in accordance with the law, on the occasion of public holidays, public holidays and memorable dates, official celebrations, military parades, artillery salutes and fireworks;

2.4. remuneration and (or) reimbursed expenses to members of the board of directors (supervisory board), government representatives in the management bodies of organizations, unless otherwise provided by law;

2.5. entertainment expenses;

2.6. costs of transportation (delivery) of buyers (customers) to a retail facility (place of work, provision of services) and back in directions served by public passenger transport;

2.7. compensation for the use of personal vehicles paid to employees whose work is not traveling in nature, as well as rental amounts paid to such employees who act as lessors of a personal vehicle;

2.8. membership fees (entrance and other) to associations of entrepreneurs and employers, unions, associations;

2.9. interest on overdue payments on the principal debt of loans and credits.

3. The total amount of other expenses taken into account for taxation cannot exceed one (1) percent of the proceeds from the sale of goods (work, services), property rights and amounts of income specified in subclause 3.18 of clause 3, taking into account value added tax (for banks - from the amount of income determined in accordance with, minus income related in accordance with this Code to non-operating income, except for the amounts of income specified in subclause 3.18 of clause 3).

Article 171. Tax deductions

1. The 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.

The paragraph has been deleted.

2.1. Subject to deductions are tax amounts presented to the taxpayer when purchasing 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 83 of this Code, in the presence of an agreement and (or) payment document with highlighting the amount of tax and indicating the taxpayer identification number and the reason code for registering the foreign organization, as well as documents for the transfer of payment, including the amount of tax, to the 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 Internet network.

3. Tax amounts paid in accordance with Article 173 of this Code by tax agents specified in paragraphs 2, 3, 6, 6.1 and 6.2 of Article 161 of this Code, as well as calculated by tax agents specified in paragraph 8 of Article 161 of this Code, are subject to deductions.

The specified amounts of tax are subject to deduction or refund to the 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 purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. These tax amounts are subject to deduction or refund provided that the taxpayer, a foreign person, is registered with the tax authorities of the Russian Federation.

6. Tax amounts presented to the taxpayer by contractors (developers or technical customers) during capital construction (liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer for goods (work, services), property rights acquired for the performance of construction and installation works, the creation of intangible assets, the amount of tax presented to the taxpayer when acquiring objects of unfinished capital construction, the amount of tax presented to the taxpayer when performing work (rendering services) to create an intangible asset.

In the event of reorganization, tax amounts presented to the reorganized (reorganized) organization for goods (works, services), property rights acquired by the reorganized (reorganized) organization to perform construction and installation work for its own consumption, create intangible assets, accepted for deduction, but not accepted for deduction by the reorganized (reorganized) organization at the time of completion of the reorganization.

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

The paragraph is no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

8. Tax amounts calculated by the taxpayer, tax agents specified in paragraphs 4, 5 and 5.1 of Article 161 of this Code are subject to deductions from amounts of payment, partial payment received on account of future deliveries of goods (work, services), property rights.

9. Excluded.

The provisions of Article 171 of this Code (as amended by Federal Law No. 72-FZ of March 30, 2016) apply to legal relations that arose from April 1, 2016 - see Part 2 of Article 2 of Federal Law No. 72-FZ of March 30, 2016.

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1. The 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.

1) goods (work, services), as well as property rights acquired to carry out transactions 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 (subparagraph as amended, entered into force on January 1 2001 by Federal Law of December 29, 2000 N 166-FZ; as amended, entered into force on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations arising from January 1, 2002; supplemented from January 1, 2006 by Federal Law of July 22, 2005 N 119-FZ;
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 (paragraph as amended, entered into force on January 1, 2001 by Federal Law of December 29, 2000 N 166-FZ).

The right to these tax deductions is available to buyers - tax agents registered with the tax authorities and acting as taxpayers in accordance with this chapter. Tax agents carrying out transactions specified in paragraphs 4 and 5 of Article 161 of this Code do not have the right to include in tax deductions the amounts of tax paid on these transactions (paragraph as amended, entered into force on January 1, 2001 by the Federal Law of December 29 2000 N 166-FZ; supplemented on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations arising from January 1, 2002; as amended, put into effect on January 1, 2006 by Federal Law dated July 22, 2005 N 119-FZ.

The provisions of this paragraph apply provided that the goods (work, services), property rights were acquired by the taxpayer, who is a tax agent, for the purposes specified in paragraph 2 of this article, and upon their acquisition he paid tax in accordance with this chapter (paragraph in as amended by the Federal Law of December 29, 2000 No. 166-FZ; as amended by the Federal Law of November 26, 2008 No. 224-FZ.

4. Tax amounts presented by sellers to a taxpayer - a foreign person who is not registered with the tax authorities of the Russian Federation, upon the acquisition by the said taxpayer of goods (work, services), property rights or paid by him when importing goods into the territory of the Russian Federation and other territories are subject to deduction. located under its jurisdiction, for its production purposes or for carrying out other activities (paragraph as amended, put into effect on January 1, 2001 by Federal Law of December 29, 2000 N 166-FZ; supplemented from January 1, 2006 by Federal Law of July 22, 2005 N 119-FZ; as amended, put into effect on January 1, 2011 by Federal Law of November 27, 2010 N 306-FZ.

The specified amounts of tax are subject to deduction or refund to the 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 purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. The specified amounts of tax are subject to deduction or refund, subject to the registration of the taxpayer - a foreign person with the tax authorities of the Russian Federation (paragraph as amended, entered into force on January 1, 2001 by Federal Law of December 29, 2000 N 166-FZ; supplemented from January 1 2006 Federal Law of July 22, 2005 N 119-FZ.

5. Tax amounts presented by the seller to the buyer and paid by the seller to the budget when selling goods are subject to deductions in the event that these goods are returned (including during the warranty period) to the seller or rejected. Tax amounts paid when performing work (rendering services) are also subject to deductions in the event of refusal of these works (services).
Subject to deductions are the amounts of tax calculated by sellers and paid by them to the budget from the amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services) sold on the territory of the Russian Federation, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding advance amounts payments (paragraph as amended, put into effect on January 1, 2006 by Federal Law of July 22, 2005 N 119-FZ.

The provisions of this paragraph apply to taxpayer buyers acting as tax agents in accordance with paragraphs 2 and 3 of Article 161 of this Code (the paragraph was additionally included on January 1, 2008 by Federal Law of May 17, 2007 N 85-FZ; as amended by effective from October 1, 2011 by Federal Law of July 19, 2011 N 245-FZ.

(Paragraph as amended, put into effect on January 1, 2015 by Federal Law of November 24, 2014 N 366-FZ.

The paragraph was additionally included from October 1, 2011 by Federal Law of July 19, 2011 N 245-FZ; no longer in force on January 1, 2015 - Federal Law of November 24, 2014 N 366-FZ.

The paragraph was additionally included from October 1, 2013 by Federal Law of July 23, 2013 N 216-FZ; no longer in force on January 1, 2015 - Federal Law of November 24, 2014 N 366-FZ.

(Clause as amended, put into effect on January 1, 2006 by Federal Law of July 22, 2005 N 119-FZ.

8. Tax amounts calculated by the taxpayer from amounts of payment, partial payment received on account of upcoming deliveries of goods (work, services) are subject to deductions (clause as amended, entered into force on January 1, 2001 by Federal Law of December 29, 2000 N 166- Federal Law; supplemented on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations arising from January 1, 2002; as amended, put into effect on January 1, 2006 by Federal Law of July 22, 2005 N 119-FZ.

10. Tax amounts calculated by the taxpayer in the absence of documents provided for in Article 165 of this Code for transactions of sale of goods (work, services) specified in paragraph 1 of Article 164 of this Code are subject to deductions (the paragraph was additionally included from January 1, 2006 by the Federal Law of July 22, 2005 N 119-FZ).

12. Tax amounts submitted by the seller of these goods (works, services), property rights (the clause is additionally included with January 1, 2009 Federal Law of November 26, 2008 N 224-FZ).

13. If the cost of shipped goods (work performed, services rendered), transferred property rights changes downward, including in the event of a decrease in prices (tariffs) and (or) a decrease in the quantity (volume) of shipped goods (work performed, services rendered) , transferred property rights, the difference between the tax amounts calculated based on the cost of goods shipped (work performed, services rendered) and transferred property rights before and after such a reduction is subject to deductions from the seller of these goods (works, services), property rights.

(The clause was additionally included from October 1, 2011 by Federal Law of July 19, 2011 N 245-FZ)
14. Amounts of tax calculated by the taxpayer upon import of goods based on the results of the 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 domestic consumption upon completion of the customs procedure of the free customs zone on the territory of the Special Economic Zone in Kaliningrad region, can be taken for deduction after using these goods to carry out transactions recognized as objects of taxation and subject to taxation in accordance with this chapter.

1. The 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.

The paragraph has been deleted. - Federal Law of December 29, 2000 N 166-FZ;

2.1. Subject to deductions are tax amounts presented to the taxpayer when purchasing 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 83 of this Code, in the presence of an agreement and (or) payment document with highlighting the amount of tax and indicating the taxpayer identification number and the reason code for registering the foreign organization, as well as documents for the transfer of payment, including the amount of tax, to the 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 Internet network.

The specified amounts of tax are subject to deduction or refund to the 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 purchased or imported goods (work, services), property rights are used in the production of goods (performance of work , provision of services) sold to the withholding tax agent. These tax amounts are subject to deduction or refund provided that the taxpayer, a foreign person, is registered with the tax authorities of the Russian Federation.

6. Tax amounts presented to the taxpayer by contractors (developers or technical customers) during capital construction (liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, tax amounts presented to the taxpayer for goods (work, services), property rights acquired for the performance of construction and installation works, the creation of intangible assets, the amount of tax presented to the taxpayer when acquiring objects of unfinished capital construction, the amount of tax presented to the taxpayer when performing work (rendering services) to create an intangible asset.

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

The paragraph is no longer valid. - Federal Law of November 24, 2014 N 366-FZ.

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

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Article 171 of the Tax Code of the Russian Federation, VAT restoration. VAT recovery. Information about changes

Article 171. Tax deductions