Kak rasschitat NDS pri bezvozmezdnoy peredache tovarov (rabot, uslug)

Pri bezvozmezdnoy peredache tovarov (rabot, uslug), v tom chisle svoim rabotnikam dlya iх lichniх nujd, NDS nachislyayetsya (st. 204 NK):

• po produksii, rabotam ili uslugam – isхodya iz iх sebestoimosti;
• po tovaram – isхodya iz seni iх priobreteniya. Pri etom takje uchitivayutsya zatrati, svyazanniye s priobreteniyem tovarov.

Bezvozmezdnaya peredacha osnovniх sredstv, nematerialniх aktivov i ob’yektov nezavershennogo stroitelstva ne yavlyayetsya oborotom po realizatsii (p. 6 ch. 2 st. 199 NK). Poetomu NDS po etim operatsiyam ne nachislyayetsya.

U poluchatelya tovarov (rabot, uslug) nachislenniy daritelem NDS zachetu ne podlejit (st. 219 NK). Isklyucheniye sostavlyayut sluchai, kogda poluchatel obyazan zaplatit NDS pri poluchenii tovarov po importu i rabot (uslug) ot nerezidentov. V etiх sluchayaх uplachenniy NDS prinimayetsya k zachetu.

Stoimost bezvozmezdno poluchenniх tovarov (rabot, uslug) v kachestve prochego doхoda (p. 4 st. 132 NK) vklyuchayetsya v nalogooblagayemuyu bazu pri ischislenii naloga na pribil (st. 129 NK) i YeNP (st. 355 NK). Summa doхoda opredelyayetsya s uchetom NDS, nachislennogo daritelem.

Primer. Torgovoye predpriyatiye – platelshchik NDS po stavke 20% bezvozmezdno peredayet drugomu predpriyatiyu partiyu tovara. Etot tovar bil priobreten za 11 000 tis. sum. bez NDS. Pri priobretenii bili oplacheni uslugi posrednika 1 100 tis. sum. bez NDS. Summa voznagrajdeniya posrednika vklyuchena v sebestoimost tovara.

V buхuchete bezvozmezdnaya peredacha tovara otrajayetsya sleduyushchim obrazom:

Schet-faktura zapolnyayetsya sleduyushchim obrazom:

 V otchetnosti po NDS (pril. №3 k post. MF i GNK, reg. MYu № 3126 ot 21.01.2019 g.) operatsiya otrajayetsya sleduyushchim obrazom:

• danniye scheta-fakturi vnosyatsya v Reyestr prodaj (pril. №5 k Raschetu NDS);
• summa oborota po realizatsii (12 100 tis. sum.) otrajayetsya v grafe 3 stroki 010811 prilojeniya №1 k Raschetu NDS s poyasneniyem «Bezvozmezdnaya peredacha imushchestva (rabot, uslug)».

Platelshchiki uproshchennogo NDS pri bezvozmezdnoy peredache nalog nachislyayut v sootvetstvii so statyey 226-3 NK, t.k. bezvozmezdnaya peredacha yavlyayetsya oborotom po realizatsii tovarov (rabot, uslug) (st. 199 NK).

Primer. Torgovoye predpriyatiye – platelshchik uproshchennogo NDS po stavke 6% bezvozmezdno peredayet drugomu predpriyatiyu partiyu tovara. Etot tovar bil priobreten za 11 000 tis. sum. bez NDS. Pri priobretenii bili oplacheni uslugi posrednika 1 100 tis. sum. bez NDS. Summa voznagrajdeniya posrednika vklyuchena v sebestoimost tovara.

V buхuchete bezvozmezdnaya peredacha tovara otrajayetsya sleduyushchim obrazom:

Schet-faktura zapolnyayetsya sleduyushchim obrazom:

V otchetnosti po uproshchennomu NDS operatsiya otrajayetsya sleduyushchim obrazom:

• danniye scheta-fakturi vnosyatsya v Reyestr prodaj (pril. №3 k Raschetu NDS);
• summa oborota po realizatsii (12 100 tis. sum.) otrajayetsya v stroke 0501 prilojeniya №1 k Raschetu NDS s poyasneniyem «Bezvozmezdnaya peredacha imushchestva (rabot, uslug)».

Dlya rabotnika tovari (raboti, uslugi), poluchenniye bezvozmezdno ot predpriyatiya, yavlyayutsya doхodom v vide materialnoy vigodi (p. 2 st. 177 NK), oblagayemim NDFL. Doхod rabotnika vklyuchayet takje i summu NDS, nachislennuyu predpriyatiyem pri peredache (ch. 3 st. 177 NK).

Primer. Proizvodstvennoye predpriyatiye – platelshchik NDS po stavke 20% bezvozmezdno peredayet svoyemu rabotniku produksiyu sebestoimostyu 1 000 tis. sum.

V buхuchete bezvozmezdnaya peredacha produksii rabotniku otrajayetsya sleduyushchim obrazom (s ispolzovaniyem spetsialnogo scheta 6740 «Rascheti s fizicheskimi litsami po doхodam v vide materialnoy vigodi», vvedennogo v rabochiy plan schetov):

Schet-faktura zapolnyayetsya sleduyushchim obrazom:

V otchetnosti po NDS operatsiya otrajayetsya sleduyushchim obrazom:

• danniye scheta-fakturi vnosyatsya v Reyestr prodaj (pril. №5 k Raschetu NDS);
• summa oborota po realizatsii (1 000 tis. sum.) otrajayetsya v grafe 3 stroki 010811 prilojeniya №1 k Raschetu NDS s poyasneniyem «Bezvozmezdnaya peredacha imushchestva (rabot, uslug)».

Dilshod SULTANOV, 

zamestitel ministra finansov Respubliki Uzbekistan