home Communications Article 171 of the Tax Code of the Russian Federation in the new edition. VAT recovery. Advance transfer: problem solved

Article 171 of the Tax Code of the Russian Federation in the new edition. VAT recovery. Advance transfer: problem solved

1. A taxpayer has the right to reduce the total amount of tax calculated in accordance with this Code by 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. - Federal Law of 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 this Code, is not recognized as the territory of the Russian Federation, with the exception of the operations provided for by this Code.

2.1. The amounts of tax presented to the taxpayer when purchasing the services specified in paragraph 1 of this Code from a foreign organization registered with the tax authorities in accordance with paragraph 4.6 of this Code are subject to deductions, if there is an agreement and (or) a settlement document with the allocation of the amount of tax and indicating 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 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 the said 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. Tax amounts paid in accordance with this Code by tax agents specified in paragraphs 2, 3, 6, 6.1 and 6.2 of this Code, as well as calculated by tax agents specified in paragraph 8 of this Code, are subject to 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 of this article, and upon their acquisition he paid the tax in accordance with this Chapter or calculated the tax in in accordance with paragraph two of clause 3.1 of this Code.

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.

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 this Code, are subject to deductions 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 (except for the 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 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 this Code, as well as to tax agents specified in paragraphs 4, 5 and 5.1 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), 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 capital construction in progress, the amount of tax presented to the taxpayer when performing work (rendering services) to create an intangible asset.

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), property rights acquired by the reorganized (reorganized) organization for the performance of construction and installation works for its own consumption, the creation of intangible assets, accepted for deduction, but not accepted by the 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 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 including through depreciation charges) 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 by this Code.

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

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.

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 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.

10. The amounts of tax calculated by the taxpayer in the absence of the documents provided for by this Code on transactions for the sale of goods (works, services) specified in paragraph 1 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 (share) capital (fund) shall be subject to tax amounts that were restored by the shareholder (participant, shareholder) in the manner established by paragraph 3 of this of the 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 this Code from the amounts of payment, partial payment transferred on account of the forthcoming purchase of goods specified in paragraph 8 of this Code are subject to deductions.

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 ( performed works, rendered services), transferred property rights, deductions from the seller (buyer, acting tax agent in accordance with paragraph 8 of this Code, tax agents specified in paragraphs 4, 5 and 5.1 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 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.

The provisions of Article 171 of the Tax Code of the Russian Federation are used in the following articles:

Desk tax audit
8.7. When conducting an in-house tax audit of a tax return for value added tax, in which tax deductions are declared, provided for in paragraph 4.1 of Article 171 of the Tax Code of the Russian Federation, the tax authority has the right to demand from the taxpayer documents confirming the legality of applying the specified tax deductions, in case of discrepancy between those reflected in the tax return information about such tax deductions to information available to the tax authority.
Exemption from the performance of taxpayer obligations
8. Tax amounts accepted by the taxpayer for deduction in accordance with Articles 171 and 172 of the Tax Code of the Russian Federation before he uses the right to exemption in accordance with this Article, for goods (work, services), including fixed assets and intangible assets acquired for transactions recognized as objects of taxation in accordance with this chapter, but not used for these transactions, after the taxpayer sends a notification about the use of the right to exemption, they are subject to restoration in the last tax period before the start of using the right to exemption, and if an organization or an individual entrepreneur begins exercise the right to the exemption provided for by this article from the second or third month of the quarter, the tax amounts shall be restored in the tax period starting from which the said persons exercise the right to the exemption.
Exemption from the performance of duties of a taxpayer for an organization that has received the status of a participant in a project for the implementation of research and scientific and technological activities
8. Tax amounts accepted by the project participant for deduction in accordance with Articles 171 and 172 of the Tax Code of the Russian Federation before he uses the right to exemption in accordance with this Article, for goods (works, services), including fixed assets and intangible assets acquired for the implementation of transactions recognized as objects of taxation in accordance with this chapter, but not used for these transactions, after the notification of the use of the right to exemption is sent to the tax authority by the project participant, they are subject to restoration in the last tax period before the notification of the use of the right to exemption is sent to the tax authority by reducing tax deductions.
The procedure for confirming the right to apply the 0 percent tax rate
If after the expiration of 180 calendar days specified in the first paragraph of this clause, the taxpayer has not submitted the specified documents (their copies), the operations for the sale of goods provided for in subparagraphs 1 and 8 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation are subject to taxation at the tax rates provided for in paragraphs 2 and 3 articles 164 of the Tax Code of the Russian Federation. If subsequently the taxpayer submits to the tax authorities documents (copies thereof) justifying the application of the tax rate of 0 percent, the paid amounts of tax are subject to deduction in the manner and on the conditions provided for by Articles 171 and 172 of the Tax Code of the Russian Federation.
The procedure for applying tax deductions
1. Tax deductions provided for in Article 171 of the Tax Code of the Russian Federation are made on the basis of invoices issued by sellers when a taxpayer purchases goods (works, services), property rights, documents confirming the actual payment of tax amounts when importing goods into the territory of the Russian Federation and other territories , under its jurisdiction, documents confirming the payment of tax amounts withheld by tax agents, or on the basis of other documents in the cases provided for in paragraphs 2.1, 3, 6 - 8 of Article 171 of the Tax Code of the Russian Federation.
The amount of tax payable to the budget
1. The amount of tax payable to the budget is calculated at the end of each tax period as reduced by the amount of tax deductions provided for in Article 171 of the Tax Code of the Russian Federation (including tax deductions provided for in paragraph 3 of Article 172 of the Tax Code of the Russian Federation), the total amount of tax calculated in accordance with Article 166 of the Tax Code of the Russian Federation and increased by the amount of tax restored in accordance with this chapter.

Please clarify the provisions of paragraph 4, paragraph 6 of Article 171 of the Tax Code of the Russian Federation: Tax amounts accepted by the taxpayer for deduction in respect of acquired or constructed fixed assets in the manner provided for by this chapter are subject to recovery in the cases and in the manner provided for by Article 171.1 of this Code.

The provisions of paragraph 4, paragraph 6 of Article 171 of the Tax Code of the Russian Federation: Tax amounts accepted by the taxpayer for deduction in respect of acquired or constructed fixed assets in the manner provided for by this chapter are subject to recovery in the cases and in the manner provided for by Article 171.1 of this Code.

This paragraph says that VAT must be restored if you start using the constructed object in operations that are not subject to VAT. You can find out more in our recommendation “How to restore input VAT that was previously accepted for deduction”

Rationale.

1. From the Tax Code of the Russian Federation, part 2

Article 171. Tax deductions

Article 171.1. Restoration of tax amounts accepted for deduction in respect of acquired or constructed fixed assets

3. Restoration of tax amounts accepted by the taxpayer for deduction in respect of acquired or constructed fixed assets, in accordance with this article, is carried out if such fixed assets are subsequently used by this taxpayer 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 at least 15 years have passed since the commissioning of which by such a taxpayer.

Article 170

2. The amounts of tax presented to the buyer when purchasing goods (works, services), including fixed assets and intangible assets, or actually paid when importing goods, including fixed assets and intangible assets, into the territory of the Russian Federation, are taken into account in the cost of such goods (works, services), including fixed assets and intangible assets, in the following cases:

1) acquisition (importation) of goods (works, services), including fixed assets and intangible assets used for operations for the production and (or) sale (as well as transfer, performance, provision for own needs) of goods (works, services) , not subject to taxation (exempted from taxation);

2) acquisition (importation) of goods (works, services), including fixed assets and intangible assets used for operations for the production and (or) sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation;

3) acquisition (importation) of goods (works, services), including fixed assets and intangible assets, by persons who are not taxpayers of value added tax or who are exempted from the obligation of a taxpayer to calculate and pay tax;

4) acquisition (importation) of goods (works, services), including fixed assets and intangible assets, property rights, for the production and (or) sale (transfer) of goods (works, services), transactions for the sale (transfer) of which are not recognized as the sale of goods (works, services) in accordance with paragraph 2 of Article 146 of this Code, unless otherwise established by this Chapter;

5) the acquisition by banks applying the tax accounting procedure provided for in paragraph 5 of this article of goods, including fixed assets and intangible assets, property rights, which are subsequently realized by banks before they are used for banking operations, for leasing or before the introduction of into operation.

Olga Tsibizova, Deputy Director of the Tax and Customs Policy Department of the Ministry of Finance of Russia

"How to restore the input VAT, previously accepted for deduction"

Real estate

In a special order, restore VAT previously accepted for deduction:

in the construction of immovable fixed assets with the involvement of contractors;
during construction and installation works for own consumption, related to immovable fixed assets (for example, construction of a building by an economic method, reconstruction of a building);
when purchasing goods (works, services) for the implementation of construction and installation works.

Tax legislation provides for various algorithms for calculating amounts to be recovered for the following situations:

transfer of real estate as a contribution to the authorized capital (or to replenish the target capital of a non-profit organization);
the transition of the organization from the general taxation system to the special regime (as well as the start of using the exemption from VAT);
use of real estate in transactions not subject to VAT;
the use of real estate in both VATable and non-VATable transactions.

A separate procedure for recovering VAT on immovable fixed assets is applied:

upon transition of an organization from the general taxation system to UTII or simplified taxation;
when an organization applying the general taxation system begins to use exemption from VAT.

In these cases, the input VAT on immovable fixed assets, built or acquired, recover in the manner prescribed for movable fixed assets. That is, based on their residual value and at a time: in the last quarter before the transition to a special tax regime or the start of using tax exemption (, paragraph 9, paragraph 3, article 170 of the Tax Code of the Russian Federation). The norms of the Tax Code of the Russian Federation, which allow extending the VAT recovery period up to 10 years, do not apply in such situations.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated June 5, 2007 No. 03-07-11 / 150 and the Federal Tax Service of Russia dated December 13, 2012 No. ED-4-3 / 21229. The legitimacy of this approach is confirmed by the resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 1, 2011 No. 10462/11.

A special procedure for the recovery of input VAT is provided for real estate objects in respect of which the following conditions are met:

the organization begins to use the object in VAT-free operations before the expiration of a 15-year period from the date of its commissioning;
before the expiration of the 15-year period from the date of commissioning, the organization carries out the reconstruction (modernization) of the facility.

VAT must be restored within 10 years from the moment when the organization began to accrue depreciation on real estate (in tax accounting). At the same time, for periods in which the property was excluded from the depreciable property or was not used in operations exempt from VAT, the tax is not restored (clause 8, article 171.1 of the Tax Code of the Russian Federation,).

Prior to the exclusion of the property from the depreciable property, the VAT to be recovered shall be calculated as follows:

For real estate objects operated for less than 15 years, construction and installation works for own consumption, as well as goods (works, services) purchased for construction and installation works, restore the tax in the manner provided for in paragraph 3

Calculate the amount of tax to be recovered using the formula:

If real estate objects were not used in activities not subject to VAT during the calendar year, do not restore the tax on such objects for this year (letter of the Ministry of Finance of Russia dated September 11, 2013 No. 03-07-11 / 37461).

When restoring VAT on real estate objects that are simultaneously used in transactions subject to and not subject to VAT, the provisions of paragraph 9 of clause 4 of Article 170 of the Tax Code of the Russian Federation do not apply. That is, the entity must recover input VAT even if the share of expenses on non-VATable transactions is less than five percent of the total expenses. This is stated in the letter of the Ministry of Finance of Russia dated April 18, 2012 No. 03-07-10 / 07.

VAT must be restored within 10 years from the moment when the organization began to accrue depreciation on real estate (in tax accounting). This indicator - 10 years - only matters for deciding when to stop restoring the tax. In fact, the obligation to restore VAT will appear for the organization only starting from the year when it begins to use real estate in transactions that are not subject to VAT. Until that moment, the indicator “Value of shipped goods (performed works, rendered services, transferred property rights), not subject to VAT” will be equal to zero. This means that the result of the formula (VAT to be recovered) will also be equal to zero. Determine the “VAT-free value of shipped goods” indicator as of the end of each year in which the object was used in VAT-free transactions. After 10 years from the beginning of property depreciation, do not restore the input VAT. This procedure is established by paragraph 3 of Article 171.1 of the Tax Code of the Russian Federation.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at

The provisions of Article 171 of this Code (as amended by Federal Law No. 72-FZ of March 30, 2016) apply to legal relations arising 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. 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.

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 (subparagraph as amended, entered into force on January 1 2001 by Federal Law No. 166-FZ of December 29, 2000; as amended by Federal Law No. 57-FZ of May 29, 2002, effective from June 30, 2002, the effect applies to relations that arose from January 1, 2002; supplemented from January 1, 2006 by Federal Law No. 119-FZ of July 22, 2005;
2) goods (works, services) purchased for resale.

3. Tax amounts paid in accordance with Article 173 of this Code by buyers who are tax agents are subject to deductions (paragraph as amended by Federal Law No. 166-FZ of December 29, 2000).

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 (paragraph as amended by the Federal Law of December 29 2000 N 166-FZ; supplemented from June 30, 2002 by the Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations that arose from January 1, 2002; as amended by the Federal Law entered into force on January 1, 2006 dated July 22, 2005 N 119-FZ.

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 tax in accordance with this chapter (paragraph c. as amended by Federal Law No. 166-FZ of December 29, 2000; as amended by Federal Law No. 224-FZ of November 26, 2008.

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 (paragraph as amended 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 by the Federal Law of November 27, 2010 N 306-FZ.

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 specified 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 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 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 (paragraph as amended by Federal Law No. 119-FZ of July 22, 2005, entered into force on January 1, 2006.

The provisions of this paragraph shall apply to taxpaying buyers acting as a tax agent in accordance with paragraphs 2 and 3 of Article 161 of this Code (the paragraph was additionally included from January 1, 2008 by Federal Law No. effective from October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ.

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.
(Paragraph as amended by Federal Law No. 245-FZ of July 19, 2011; as amended by Federal Law No. 337-FZ of November 28, 2011.

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.

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

The paragraph is additionally included from October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ; invalidated from January 1, 2015 - Federal Law of November 24, 2014 N 366-FZ.

The paragraph is additionally included from October 1, 2013 by the Federal Law of July 23, 2013 N 216-FZ; invalidated from January 1, 2015 - Federal Law of November 24, 2014 N 366-FZ.

(Paragraph as amended, entered into force on January 1, 2006 by Federal Law No. 119-FZ of July 22, 2005.

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. Federal Law; supplemented on June 30, 2002 by Federal Law of May 29, 2002 N 57-FZ, the effect applies to relations that arose from January 1, 2002; as amended by Federal Law of July 22, 2005 N 119-FZ.

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 (the paragraph was additionally included from January 1, 2006 by the Federal Law of July 22, 2005 N 119-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 170 of this Code, if they are used to carry out transactions recognized as objects of taxation in accordance with this chapter (the clause was additionally included from January 1, 2006 by Federal Law No. 119-FZ of July 22, 2005).

12. The taxpayer who transferred the amounts of payment, partial payment against the forthcoming deliveries of goods (performance of works, rendering of services), transfer of property rights, shall be subject to deductions from the amounts of tax presented 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. When changing the value of shipped goods (work performed, services rendered), transferred property rights in the direction of reduction, 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, deductions from the seller of these goods (works, services), property rights are subject to the difference between the amounts of tax calculated on the basis of the cost of shipped goods (work performed, services rendered), transferred property rights before and after such a reduction.

(The paragraph is additionally included from October 1, 2011 by the Federal Law of July 19, 2011 N 245-FZ)
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.

Article 171 was supplemented by clause 2.1 from January 1, 2019 - Federal Law of November 27, 2017 N 335-FZ

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 83 of this Code are subject to deductions, if there is an agreement and (or) a settlement document with allocation of the amount of tax and indication of the identification number of the taxpayer and the 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 executive body authorized for control and supervision in the field of taxes and fees, in the information and telecommunications networks "Internet".

Information about changes:

Article 171 was supplemented by paragraph 2.2 from April 15, 2019 - Federal Law of April 15, 2019 N 63-FZ

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, , , 6.1 and 6.2 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 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 in accordance with paragraph two of clause 3.1 of Article 166 of this Code.

Information about changes:

Article 171 was supplemented by clause 4.1 from January 1, 2018 - Federal Law of November 27, 2017 N 341-FZ

4.1. The amounts of tax calculated by taxpayers - retail trade organizations on goods sold to individuals - citizens of foreign states specified in clause 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.

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 representation expenses, accepted for deduction when calculating tax for the profits of organizations.

The second paragraph became invalid on January 1, 2015.

8. The amounts of tax calculated by the taxpayer, tax agents specified in paragraphs 4 and 5.1 of Article 161 of this Code are subject to deductions from the amounts of payment, partial payment received on account of the forthcoming deliveries of 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 ( performed works, rendered services), 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 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.

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.

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 executive body authorized for control and supervision in the field of taxes and fees, in the information and telecommunications networks "Internet".

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 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 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 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.

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.

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.

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Article 171 of the Tax Code of the Russian Federation in the new edition. VAT recovery. Advance transfer: problem solved

Information about changes:

Information about changes:

Information about changes: