Individual entrepreneurs and legal entities can be exempted from the fulfillment of the payer's obligations related to the calculation and deduction of tax. This is allowed if the profit received from the sale of services, performance of work, sale of products for the last three calendar months in a row amounted to not more than 2 million rubles. This provision is enshrined in article 145 of the Tax Code. Exemption from VAT has a number of nuances. Consider them. 
Exceptions
The legislation establishes the conditions under which Art. 145 not valid. In particular, the norm does not apply to entrepreneurs and organizations that sold excisable products during the three consecutive previous months. The provisions of the norm also do not apply to obligations incurred by entities in connection with the import into the customs zone of the Russian Federation of a certain group of goods. This category includes, in particular, products covered by Art. 146, paragraph 1, sub. four.
Article 145 of the Tax Code: exemption from VAT. Notification
Persons covered by the provisions of the norm must provide a written notice. Documents confirming the right to use the privilege are attached to it. These securities are sent to the inspection at the place of registration of the subject. The notification form is approved by order of the Ministry of Finance. Entrepreneurs and legal entities who have sent a notice to the supervisory authority on the use of the exemption or on its extension cannot refuse this opportunity within 12 consecutive months. The exception is cases of loss of right in accordance with paragraph 5 of Art. 145 of the Tax Code of the Russian Federation.
Renewal
One year after the notification was submitted no later than the 20th day of the next month, an individual entrepreneur or organization that used the right under Art. 145 of the Tax Code, sent to the supervisory authority:
- Documents confirming that over the specified period of using the privilege, the revenue from the provision of services, sale of products, and performance of work, calculated according to Clause 1, excluding mandatory deductions to the budget for every three months that go in succession, did not exceed 2 million rubles.
- Notification of the extension of the exemption for the next year or withdrawal from it.
Loss of law
If during the period during which an individual entrepreneur or organization enjoyed a tax exemption, the revenue for each 3 consecutive months totaled more than 2 million rubles, or if the subject sold excisable products, it shall begin on the 1st of that time period (month) ), in which there was an excess or sale, before the end of the period of validity of the benefit, it loses the opportunity to use it. The amount of tax for the month in which the income was more than the established limit is subject to recovery and subsequent payment to the budget in law. If the entity has not provided supporting documents or inaccurate information is present in the forwarded statements, in addition to the arrears the person is charged with fines and penalties. Similar sanctions are applied in the event that the control body establishes facts of non-compliance by the subject with the restrictions provided for in Art. 145, paragraphs 1 and 4.
Supporting documents
To take advantage of the opportunity provided for by Art. 145 of the Tax Code, non-taxable transactions should be reflected in the reporting documentation. Confirmation that the total amount of revenue for the periods established by the norm did not exceed the required limit are the statements:
- From the balance sheet (for organizations).
- From a book on accounting for expenses and income, as well as business transactions (for entrepreneurs).
- From the sales book.
In addition, a copy of the journal of invoices (issued and received) is provided. 
Revenue calculation
Entities wishing to exercise the right provided for in Art. 145, the notice indicates the amount of profit. The calculation of revenue is carried out in accordance with the rules enshrined in the accounting policy. At the same time, the calculations use the profits received both from taxable (at a zero rate including), and tax-free services, goods, works, and in cash and in kind. The calculations also take into account payment by securities, as well as profits from the sale of products, the performance of work, and the provision of services in territories other than the Russian Federation. Only in this case can you take advantage of the right that Article 145 of the Tax Code provides. The practice of arbitration courts confirms this provision. When determining revenue, the amount of which determines the possibility of obtaining the right under the considered norm, all types of income of the subject should be taken into account.
What does not count?
The profit does not include payment received from the sale of services, works, products by entities using UTII for certain types of activities. In the calculation, the tax base does not include advance payments and other payments that are received against future deliveries of products, work or services, which are taxed at a zero rate. Moreover, the duration of the production cycle for them is more than six months. If the company uses the accounting policy for payment in the process of determining the base for VAT, then only the amounts paid are accepted in the calculation of profit. This is due to paragraph 50 of the guidelines. In it, in particular, it refers to profits that are actually received in kind or in cash, including payment in securities. 
Art. 145 of the Tax Code of the Russian Federation: clarification on the timing
For many entities, the issue of time for which revenue should be calculated is unclear. In particular, difficulties arise in determining the three months that art. 145 of the Tax Code of the Russian Federation. The comments of the regulatory authorities indicate that revenue should be calculated for each successive periods. But in this case, the profit received in the same month will be recorded twice. In such a situation, it is assumed that the subject must determine the monthly right to use the privilege under Art. 145 of the Tax Code of the Russian Federation. Meanwhile, VAT exemption is not clearly explained by law. The Code only establishes the conditions and general rules. In this regard, the subjects themselves carry out the calculation for every 3 months on a quarterly basis. It is worth noting that the arbitration courts support this policy of entrepreneurs. This is precisely due to inaccurate legislation. And such cases are decided in favor of the payers. 
Payment recovery
In the activities of business entities, a situation may arise when an enterprise acquires products used for operations that are subject to taxation, but not used before the law came into effect under Art. 145. In this case, the amount of the entrance fee for purchased goods, accepted for deduction, is restored and included in the price of these products. This must be done in the last month that precedes the release. Consider an example:
A charitable organization provides paid legal advice and other paid services to persons with disabilities. For this, the company acquired stationery in August 2002. The purchase amount amounted to 6 thousand rubles, including VAT - 1 thousand rubles. In August, the latter was accepted for deduction. However, this month the organization did not provide legal services. In September 2002, the company sent a notice of release to the supervisory authority.This means that on August 30, the amount of mandatory contributions paid to the supplier must be restored and subsequently included in the cost of stationery. In this case, accounting will be carried out as follows:
When purchasing goods, a record is made:
- DB 60 Cd 51 - 6 thousand rubles. listed to the supplier as payment for the goods.
- DB 10 Cd 60 - 5 thousand rubles. (6 thousand rubles - 1 thousand rubles) stationery (capital of the purchase price excluded).
- DB 19 Cd 60 - 1 thousand rubles. - The tax paid to the supplier is taken into account.
- DB 68 Subch. "Calculations for VAT" Cd 19 - 1 thousand rubles. - The amount of tax accepted for deduction.
August 30th:
- DB 19 Cd 68 subch. "Calculations for VAT" - 1 thousand rubles. - restoration of the amount accepted for deduction before the release.
- DB 10 Cd 19 - 1 thousand rubles. - the recovered amount is included in the cost of goods purchased.
Instead of these two entries, you can make one:
- DB 10 Cd 68, subch. "Calculations on ND" - 1 thousand rubles. The recovered amount is included in the cost of purchased items.
Fixed assets
As art. 145, deductions for unused operating systems must also be restored. In this case, we are talking about situations where when carrying out activities, part of the value of fixed assets is used. According to experts, the amount of VAT, which was previously accepted for deduction, regarding the unamortized (unused) price of the asset should be restored. It increases the value of this property. These operations must be performed in the last month that precedes the release.
Additionally
The amount of taxes paid by entities that have lost the opportunity to use the exemption for purchased services, goods or work before the loss of this right and used after that when performing activities recognized as an object of taxation are deductible in the established art. 171 and 172 order. 
Important point
It is about sending a notice. In the form of a document approved by order of the Ministry of Finance, a tear-off part is provided. It should bear the mark of the control body that he received a notice from the subject. This spine is considered a permit for an entrepreneur or organization. but in some cases, the tax office establishes requirements regarding the receipt of all documents. In particular, subjects are instructed to drop papers in a special mailbox in the controlling authority itself. In this case, you need to find out the phone number of the department that registers the incoming correspondence. Its staff has information about the incoming documentation number. In the cases provided for in clauses 3 and 4 of the considered norm, it is allowed to send papers and notifications by registered mail using mail services. The day of their provision in such situations will be considered the sixth day from the date of correspondence. This moment must be taken into account and adjust the time of sending. As a rule, business entities bring notice and supporting documents in person.
