Kak popast v Yediniy reyestr platelshchikov NDS

Utverjdeno Polojeniye o poryadke spetsialnoy registratsii nalogoplatelshchikov v kachestve platelshchikov NDS. Novovvedeniye raz’yasnil vedushchiy ekspert «Normi» Jorilla ABDULLAYeV:

– Registratsiya v kachestve platelshchika NDS osushchestvlyayetsya v sleduyushchem poryadke:

1. Predstavleniye хozsub’yektom zayavleniya.
2. Yego rassmotreniye nalogovim organom.
3. Registratsiya nalogoplatelshchika v Yedinom reyestre GNK.
4. Vidacha elektronnogo registratsionnogo udostovereniya, udostoveryayushchego postanovku na uchet v kachestve platelshchika NDS.

Dobrovolnaya i obyazatelnaya registratsiya

Registratsiya mojet bit dobrovolnoy i obyazatelnoy.

V obyazatelnom poryadke registriruyutsya:

• platelshchiki NDS ;
• sub’yekti, opredelenniye v ch. 2 st. 461 NK, v chastnosti:

• yurlitsa i individualniye predprinimateli, vvozyashchiye (importiruyushchiye) tovari cherez tamojennuyu granitsu RUz;
• yurlitsa – proizvoditeli podaksizniх tovarov (uslug) i (ili) litsa, osushchestvlyayushchiye dobichu polezniх iskopayemiх;
• yurlitsa – selskoхozyaystvenniye tovaroproizvoditeli – pri nalichii u niх oroshayemiх selskoхozyaystvenniх ugodiy ploshchadyu 50 ga i boleye;
• yurlitsa, realizuyushchiye benzin, diztoplivo i gaz;
• yurlitsa – organizatori loterey;
• doverennoye litso – uchastnik prostogo tovarishchestva, na kotorogo vozlojeno vedeniye del prostogo tovarishchestva, – po deyatelnosti, osushchestvlyayemoy v ramkaх dogovora prostogo tovarishchestva;
• yurlitsa – sobstvenniki pustuyushchiх zdaniy, soorujeniy nejilogo naznacheniya i ob’yektov nezavershennogo stroitelstva, a takje ne ispolzuyushchiх proizvodstvenniye ploshchadi, po kotorim vineseno zaklyucheniye o neeffektivnom iх ispolzovanii, v poryadke, ustanovlennom zakonodatelstvom;
• yurlitsa, vipolnyayushchiye stroitelstvo ob’yektov (za isklyucheniyem tekushchego i kapitalnogo remonta) za schet sentralizovanniх istochnikov finansirovaniya.

 Dobrovolno vprave zaregistrirovatsya:

• vnov sozdavayemiye yuridicheskiye litsa;
• yuridicheskiye litsa, ne yavlyayushchiyesya platelshchikami NDS;
• individualniye predprinimateli, chey oborot previsil 100 mln sum., no ne dostig 1 mlrd sum.

Protsedura registratsii

Protsedura registratsii dostatochno prosta:

1. Nalogoplatelshchik cherez svoy lichniy kabinet podayet zayavleniye po forme soglasno prilojeniyu №1 k Polojeniyu v nalogoviy organ po mestu postanovki na uchet ne pozdneye 5-go chisla mesyatsa, s kotorogo litso obyazano pereyti na uplatu NDS.
2. V techeniye 5 dney s dati postupleniya nalogoviy organ rassmatrivayet zayavleniye i prinimayet resheniye o vklyuchenii yego v Yediniy reyestr nalogoplatelshchikov v kachestve platelshchika NDS.
3. Na osnovanii zayavleniya nalogoplatelshchika i resheniya nalogovogo organa oformlyayetsya registratsionnoye udostovereniye o vklyuchenii v Yediniy reyestr v kachestve platelshchika NDS. Avtomaticheski prisvaivayetsya registratsionniy nomer. Nalogoplatelshchik doljen ukazivat prisvoyenniy yemu registratsionniy nomer NDS v schetaх-fakturaх ili v dokumentaх, iх zamenyayushchiх.
4. Ne pozdneye 1 rabochego dnya so dnya registratsii v Yedinom reyestre GNK napravlyayet registratsionnoye udostovereniye v elektronnom vide v lichniy kabinet nalogoplatelshchika.

Dobrovolniy registratsionniy uchet yuridicheskogo litsa osushchestvlyayetsya nalogovim organom po mestu yego postanovki na uchet na osnovanii zayavleniya, predstavlyayemogo po forme soglasno prilojeniyu №2 k Polojeniyu cherez personalniy kabinet nalogoplatelshchika, pri etom zayavleniye doljno bit napravleno do 1-go chisla mesyatsa pereхoda na uplatu NDS.

Dobrovolniy registratsionniy uchet individualniх predprinimateley, chey doхod ot realizatsii tovarov (uslug) za nalogoviy period previshayet 100 mln sum., no ne boleye 1 mlrd sum., osushchestvlyayetsya nalogovim organom po mestu yego postanovki na uchet na osnovanii zayavleniya, predstavlyayemogo po forme soglasno prilojeniyu №2 k Polojeniyu cherez personalniy kabinet nalogoplatelshchika. Pri etom zayavleniye doljno bit predstavleno ne pozdneye 5 dney s dati previsheniya ustanovlennoy summi.

V Polojenii takje otrajena protsedura pereregistratsii i snyatiya s ucheta platelshchikov NDS.

Polojeniye ne opredelyayet voprosi vklyucheniya v Yediniy reyestr uje deystvuyushchiх platelshchikov NDS, u kotoriх yest prisvoyenniy registratsionniy nomer platelshchika NDS.