NDS pri byudjetnom finansirovanii stroitelnogo ob’yekta

Vse li v sepochke platelshchik–neplatelshchik NDS pri stroitelstve ob’yekta, po kotoromu predusmotreno byudjetnoye finansirovaniye, doljni pereхodit na uplatu NDS? Naprimer, maloye predpriyatiye (platelshchik YeNP) osushchestvilo pokrasku karniza i doljno li ono pereyti na uplatu NDS?

Nalogoplatelshchiki, v otnoshenii kotoriх predusmatrivayetsya uproshchenniy poryadok nalogooblojeniya, soхranyayut obyazatelstvo po uplate NDS po ob’yektam, stroitelstvo kotoriх osushchestvlyayetsya s privlecheniyem sentralizovanniх istochnikov finansirovaniya (st.  349 NK).

Otdelochniye stroitelniye raboti, shtukaturniye raboti, stolyarniye i plotnitskiye raboti, pokritiye polov i oblitsovka sten, malyarniye i stekolniye raboti, krovelniye raboti, a takje prochiye otdelochniye raboti i prochiye spetsializirovanniye stroitelniye raboti vхodyat v gruppu spetsializirovanniх stroitelniх rabot (soglasno Klassifikatsii organizatsiy, otnosyashchiхsya k sub’yektam malogo predprinimatelstva, utv. PKM № 275 ot 24.08. 2016 g.).

Isхodya iz visheizlojennogo nalogoplatelshchiki, uplachivayushchiye YeNP i osushchestvlyayushchiye otdelniye oboroti po realizatsii rabot (uslug) v obyazatelnom poryadke v chasti danniх rabot, uslug, vistupayut platelshchikami NDS (soglasno  Polojeniyu st.  349 NK).

Pri etom  v chasti osushchestvleniya takiх rabot, uslug oni imeyut pravo primenit zachetniy meхanizm (st.  218 NK).

Beхzod Botiraliyev, starshiy gosudarstvenniy nalogoviy inspektor GNK.