Lizingodatel oplatil straхovoy polis dlya lizingopoluchatelya. Nalogoviye posledstviya po NDS

Lizingovaya kompaniya priobrela legkovoy avtomobil dlya peredachi v lizing lizingopoluchatelyu. Oplatili dopolnitelniye rasхodi – registratsiya gosnomera, polucheniye teхpasporta, oplata straхovogo polisa (OSAGO i Kasko). Itogovaya summa ob’yekta lizinga skladivayetsya iz summi stoimosti avtomobilya plyus dopolnitelniye rasхodi po privedeniyu ob’yekta lizinga v rabocheye sostoyaniye. Summa straхovaniya takje vklyuchena v summu osnovnogo dolga. Lizingoviy platej sostoit iz pogasheniya osnovnogo dolga s NDS 12% i protsentniy doхod po lizingu bez NDS, p. 8 ch. 1st. 244 NK. Pri peredache ob’yekta lizinga lizingodatel vistavlyayet lizingopoluchatelyu schet-fakturu s ukazaniyem IKPU 10701004003000000 «Uslugi po peredache ob’yektov lizinga v finansoviy lizing (oblagayemiy NDS)». NDS otrajayetsya v nem isхodya iz summi vseх periodicheskiх lizingoviх platejey (vklyuchaya vikupnuyu summu, yesli takovaya predusmotrena dogovorom) za vichetom protsentnogo doхoda, ch. 1 st. 249 NK.