Eskhn period. Accounting and reporting, the term for its submission. Mandatory conditions for the transition to eeshn

Firms and companies that are producers of agricultural products have the right to switch to the payment of a single agricultural tax. In this case, they lose the obligation to pay ordinary taxes - income tax (for individual entrepreneurs - personal income tax), VAT and property tax, which are replaced by one common budget payment. Accordingly, for such taxpayers, both the tax and reporting period according to the unified agricultural tax, legislation is provided separately.

Reporting period for the unified agricultural tax

According to article 346.7 Of the Tax Code the reporting period for the unified agricultural tax is a half year. The tax period based on the same item is a year.

Agricultural tax is paid on an advance basis. This means that at the end of the reporting period, that is, half a year, the payer is obliged to independently calculate tax payment and list it in the IFTS. Firms settle with the tax office in their own way legal address, SP - at the address of their registration. The period within which the amount must be transferred is 25 calendar days from the end of the half-year. Thus, it is necessary to transfer the advance payment for the Unified Agricultural Tax before July 25. The declaration is not submitted during this period. So the reporting period for agricultural tax is relevant only in the context of calculations with the budget.

At the end of the year, both firms and individual entrepreneurs calculate the final payment within the framework of the agricultural special regime. It is determined on the basis of the annual tax base, that is, income minus expenses and a tax rate of 6%. The total amount of the unified agricultural tax is transferred to the IFTS minus the previously transferred advance payment. The deadline for transferring the annual payment under the EXCH is March 31. It is the same for organizations and individual entrepreneurs. The agricultural tax return must be filed by the same date.

Example

LLC "Romashka" is a payer of the Unified Agricultural Tax. At the end of the first half of the year, the tax base within the framework of the special regime was 450,000 rubles. The amount of annual income minus expenses amounted to 670,000 rubles.

The reporting period for the unified agricultural tax is recognized as half a year. According to its results, until July 25, the IFTS LLC Romashka will list:

450,000 x 6% \u003d 27,000 rubles.

The amount of the annual tax will be:

670,000 x 6% \u003d 40,200 rubles.

Thus, by March 31 of the year following the tax period, the company is obliged to pay extra to the IFTS:

40,200 - 27,000 \u003d 13,200 rubles.

It is worth noting that, despite the absence of the obligation to submit a semi-annual declaration, and the very name of the semi-annual payment is "advance", do not transfer it from the payers ESHN rights no. Although the legislation does not provide for penalties for late advance payments, penalties for late transfer of such an amount will be 100% likely. They are calculated traditionally, according to the formula 1/300 of key rate of the amount owed for each day of delay in payment. The accrual of interest in such situations occurs at the end of the tax year after the filing of the declaration. It is from it that the controllers learn about the amounts that taxpayers were required to transfer at the end of the six months and the year as a whole.

Among the special tax regimes in the Russian Federation there is one unfairly underestimated - the unified agricultural tax. Despite the obvious advantages of the unified agricultural tax, entrepreneurs and organizations working in the agricultural sector rarely switch to this system, preferring a simplified or even general one, which leads to a significant tax overpayment. In this article, we will talk about the features of the agricultural tax: we will tell you how the UAT is calculated, who can apply it, and in what form the reports are submitted to the inspection.

The unified agricultural tax is a special regime intended for use exclusively by enterprises operating in the agricultural sector. Moreover, the main type of business (accounting for 70% of the proceeds and more) they should be the production of agricultural products. The procedure for applying the unified agricultural tax and calculating tax payments is regulated by Art. 346 NC.

In addition to the UAT, the Code offers a range of regimes suitable for taxing the enterprises described above. However, it is the specialized agricultural tax that is the most profitable for them in financial terms:

What replaces the single agricultural tax

As can be understood, in terms of payments, the agricultural tax “wins” over any regime that takes into account costs, even against the “simplified” system, which is very popular among entrepreneurs. At the same time, unified agricultural tax payers are exempt from some other types of taxes, for example, VAT.

Unified agricultural tax is a taxation regime that suits both individual entrepreneurs and organizations of other forms of ownership - the only requirement is compliance with the requirements for the type of activity of the enterprise. This is a preferential system, which implies the exemption of the taxpayer from the obligation to pay certain contributions to the budget.

So, individual entrepreneurs do not pay for the unified agricultural tax:

• VAT (except for imports);
• property tax;
• Personal income tax.

For LLC, exemption from:

• property tax;
• VAT (also excluding imports);
• tax on.

At the same time, unified agricultural tax payers are obliged to pay insurance premiums for employees - the system does not include them.

Benefits of UAT

Initially, agricultural tax was conceived as a system that is designed to make accounting and payment of contributions for agricultural producers simple and convenient. Therefore, the Tax Code of the Russian Federation presupposes a number of conditions for the ESHN that make this regime as gentle as possible:

• the tax rate (6% of the base - “Income minus expenses”) - the lowest among other regimes, even preferential ones;
• Unified agricultural tax replaces a number of taxes - VAT, personal income tax, income tax, as well as on property;
• is used for organizations of any form of ownership (individual entrepreneur, LLC, peasant farm);
• has no restrictions on the level of income and number of employees (except for fishing enterprises);
• it is possible to combine the ESHN mode with UTII;
• entrepreneurs do not need to maintain full-fledged accounting, it is enough to submit a declaration, fill out the accounting book (KUDiR) and archive primary documentation (organizations at the Unified agricultural taxation still need to keep accounting, but reporting is not submitted to the tax authority).

With all these obvious advantages, the unified agricultural tax system has only one drawback - the strict requirements for the scope of the enterprise.

Who can apply agricultural tax

So, which enterprises are eligible to switch to the use of the agricultural tax? Tax Code in Art. 346.2 clearly defines this list:

Organizations and organizations are recognized as taxpayers of the unified agricultural tax. individual entrepreneursthat are agricultural producers.

According to the Tax Code, only enterprises that independently produce agricultural products and receive income from its sale (at least 70% of all proceeds) can make the transition to the Unified Agricultural Benefits, namely:

• entrepreneurs, cooperatives, and organizations, more than 70% of whose income comes from the sale of their own agricultural products. These can be gardening, livestock, horticultural enterprises, etc .;
• fishing enterprises with average headcount employees less than 300;
• settlement and town-forming fishing enterprises, if they work not less 1/2 of all residents of the settlement.

At the same time, all described enterprises can both sell agricultural raw materials (caught fish, grown plants, fruits, livestock), and process own products at the existing production facilities for the purpose of subsequent sale.

Are not eligible to apply the agricultural tax:

• enterprises for other types of activities keeping records on the STS, OSNO;
• state, budgetary and state enterprises;
• organizations and entrepreneurs of the agricultural sector, the main activity of which is the processing of products purchased from other manufacturers;
• enterprises that organize and conduct gambling;
• organizations that are engaged in production excisable goods (tobacco, alcohol).

If you are eligible to pay UST, experts recommend switching to this system - it brings taxpayers real savings and other benefits, while keeping records as simple as possible.

Tax return for the unified agricultural tax - submission procedure

As mentioned above, the main reporting form for the regime under discussion is the tax return for the unified agricultural tax. The official form of this document was approved by Order of the Federal Tax Service ММВ-7-3 / 384.

According to the legislation, the tax period is a year, which means that you need to submit an Unified Agricultural Tax Declaration until March 31 next year ... If the organization has ceased its activities, then no later than the 25th day of the next month, you need to submit the final declaration.

It is worth remembering that, unlike the submission of the declaration, the payment for the unified agricultural tax goes not in one, but in two stages:

1. Advance payment entered no later than July 25 current year... It is calculated according to the ledger (6% of the base - the difference between income and expenses).
2. Final settlement is made, as well as the submission of the declaration, until March 31 of the next year. To calculate the second amount to be paid, you need to determine the amount of tax for the entire year, and then deduct the tax already paid.

Contributions can be made both by payment order and at the client bank. Delays in paying taxes lead to the accrual of fines and penalties, as well as to the cancellation of this regime.

The book of income and expenses of the Unified agricultural tax - whether it is necessary to keep and how to fill out

Since the basis for the calculation when paying the agricultural tax is the difference between income and expenses, the tax office needs access to the client's reporting - this is how you can double-check the data reflected in the declaration and calculate the amount of tax to be paid. This access gives maintenance:

• entrepreneur - KUDiR (books for accounting of income and expenses);
• organization - full-fledged accounting.

At the same time, the submission of these documents to the inspection is not required - it is enough tax return... But the maintenance of the necessary reporting (as well as compliance with cash discipline and work with CCP) are determined by the Tax Code of the Russian Federation and are mandatory. Otherwise, the agricultural producer will face fines.

If specialists are usually involved in maintaining the accounting of an organization, then filling out the KUDiR does not cause difficulties and entrepreneurs carry out it independently. The book of accounting of income and expenses for unified agricultural tax is maintained as follows:

• it is allowed to reflect transactions both in paper form and in a special program - for example, in;
• a new KUDiR is launched for each year;
• at the end of the year, the e-book is printed;
• the paper book (printout) must be bound, numbered and certified by the seal;
• each income or expense transaction in the ledger is reflected in a separate line;
• all operations reflected in the KUDiR under the Unified Agricultural Taxation must be confirmed by an appropriate document;
• if the entrepreneur has several taxation regimes, the KUDiR for the unified agricultural tax is conducted separately;
• unfilled sections and "zero" books are printed and stapled in a common order.

Thus, any entrepreneur at the Unified agricultural tax must have an up-to-date KUDiR in any form, confirming the operation primary documentation, as well as an archive from KUDiR in "paper" format for previous tax periods.

How to calculate UAT - theory and practical examples

Entrepreneurs who are switching to the UAT are primarily interested in the question - how to calculate the UAT? The importance of this is obvious - after all, the tax is paid before the tax return is submitted and checked by the inspectorate. This means that it plays a big role for the agricultural producer how correctly he calculates the required amount.

Since payment takes place in two stages, we will define the stages of calculation for each of them.

Down Payment Calculation

• Determine the amount of income from January 1 to June 30 (all proceeds from KUDiR).
• Calculate the amount of expenses for KUDiR. Note - if some expenses (for example, the director's salary) apply to several applied regimes, then they are not included in the declaration in full, but in proportion to the share of the income from the unified agricultural tax in the total revenue.
• Calculate tax base (deduct expenses from income).
• Define advance amount tax (6% of the base).
• Pay the advance payment no later than July 15 (without providing a declaration and other documentation).

Second stage of payment (final)

• determine the amount of revenue and expenses for the whole year;
• calculate the tax base - that is, deduct expenses from income;
• take into account losses for past years (if any) - reduce the base for them;
• calculate the total tax amount for the entire past year (6% of the base);
• subtract the amount of the advance from the received value;
• transfer the final amount to the tax office before March 31;
• submit to the inspectorate the Unified Agricultural Tax Declaration confirming the calculated values.

Practical example... IP Ivanov grows on own site vegetables and sells them at fairs and is on the UAT regime. In 2015, he had losses in the amount of 15 thousand rubles. The total income for 2016 according to the KUDiR amounted to 480 thousand, expenses - 212 thousand, for the first half of the year, respectively, 165 and 132 thousand rubles.

Based on these data, for the 1st half of 2016, IE Ivanov is obliged to pay (165-132) * 6% \u003d 1.98 thousand rubles, which must be transferred no later than July 1. The second (final) payment is calculated as follows:

• Expenses minus income: 480-212 \u003d 268 thousand;
• Decrease in the amount of losses for 2015: 268-15 \u003d 253 thousand;
• Calculation of the tax amount: 253 * 6% \u003d 15.18 thousand;
• Accounting for an advance payment: 15.18-1.98 \u003d 13.2 thousand rubles.

Thus, the tax in the amount of 13,200 individual entrepreneur Ivanov must be paid by March 31, 2017, at the same time, the UCT declaration for 2016 is submitted.

The unified agricultural tax is a very profitable and rather convenient regime for the producers of the agricultural sector. Any enterprises selling independently produced goods and raw materials in the field of crop production, livestock raising, fishing, hunting, etc. have the opportunity to go to it.

The tax period in this system is 1 year, after which companies are required to pay contributions and submit a tax return. The reporting period is 6 months, that is, an advance payment for the half-year is required.

We hope that the information presented on our site is useful to our readers. If you liked this article, recommend us to your friends, leave your comments!

And also touched upon the topics of using the general mode. In fact, there is another special regime - the unified agricultural tax (or abbreviated UAT).

It, as the name implies, can be applied by a rather narrow circle of taxpayers, but it is still worth talking about it. Firstly, among the readers, there are those who are engaged in agriculture. Secondly, the information can be useful to those who are just going to do business in this particular area. Moreover, the topic of agriculture and import substitution has been developing quite actively in our country lately - everyone who at least sometimes watches TV and reads the news has heard about this.

So, unified agricultural tax is a special taxation regime for agricultural producers.

What are its features? Let's figure it out in order.

General conditions of use

In fact, after reading this article, you yourself will understand that the Unified agricultural tax is very similar to a simplified version of the income-expenses basis. And it is true. Among the general conditions for the use of the Unified Agricultural Tax, we note:

• The tax can be used by both legal entities and individual entrepreneurs. The main thing is that they must meet certain criteria - I will talk about them later;
• The regime is voluntary - if you meet the criteria, you can switch to it, or you can stay in another mode. Here you decide for yourself what is best.
• Legal entities paying unified agricultural tax are exempt from :
  • Income tax;
  • Property tax.
• Individual entrepreneurs paying unified agricultural tax do not pay :
  • Personal income tax;
  • Tax on property directly involved in business.

• All the rules for applying the Unified Agricultural Tax also apply to one specific type of business organization - to peasant (farmer) households .

Please note that the main innovation of 2019 is that now entrepreneurs who are on the Unified agricultural tax will be required to pay VAT in the general manner (see 335-FZ of November 27, 2017, clause 12, article 9). It will have to be charged when selling agricultural products, and input VAT can be delivered for refund. Entrepreneurs will be required to issue invoices, keep books of purchases and sales, and submit VAT returns on a quarterly basis.

However, the above-mentioned law also provides for exemption from the obligation to pay VAT. It will be possible to use it by notifying the tax office with a corresponding statement. It turns out that an entrepreneur can voluntarily choose what will be profitable for him - to pay only the unified agricultural tax or the unified agricultural tax plus VAT, which, for example, will be relevant for large agricultural producers with large volumes of input VAT.

The right to exemption can be exercised if:

• the transition to the unified agricultural tax and the exemption from VAT on a declarative basis occur in the same calendar year;
• income from business activities, excluding VAT, did not exceed 100 million rubles, this is for 2018, for 2019 - the limit will be 90 million rubles.

If one of the conditions is met, you can not pay VAT in 2019 only by notifying the tax authority in advance.

What is also important, entrepreneurs who sell excisable goods within the last three months before the entry into force of the legislative amendments cannot exercise the right to exemption from VAT.

Another nuance is that an entrepreneur who has received the right to exemption from VAT cannot subsequently take and refuse it (Article 145 of the Tax Code of the Russian Federation, paragraph 2, clause 4). The only exception will be the fact of loss of this right. This can happen either due to exceeding the annual revenue threshold (90 million in 2019), or due to the sale of excisable goods. If this happens, the entrepreneur loses the right to exemption from VAT, the amount of tax will need to be restored and transferred to the budget. Moreover, in the future, the entrepreneur will no longer be able to use the repeated right to exemption from VAT. This is spelled out in Art. 145 Tax Code of the Russian Federation, para. 2 p. 5.

Who can become an unified agricultural tax payer

As I already said, both legal entities and individual entrepreneurs can switch to the Unified agricultural tax. But for this you need to meet certain criteria. How exactly?

Only an agricultural producer can be a taxpayer under this special regime. Who is it?

According to the Tax Code of the Russian Federation, an agricultural commodity producer is :

• legal entities and individual entrepreneurs engaged in the production of agricultural products, their processing (this means both primary and subsequent (that is, already industrial) processing) and the sale of these products. It is important here that income from this activity is equal to at least 70% of all taxpayer's income.
• agricultural consumer cooperatives (horticultural, vegetable gardening, animal husbandry, as well as processing agricultural products, selling them or working in the field of agricultural supply). At the same time, the criterion for the share of income of 70% is also preserved here!
• fisheries, fisheries organizations and individual entrepreneurs, if:
  • the average number of employees for the tax period is not more than 300 people;
  • if the share of "profile" income (sale of catch and market products) is at least the same 70% of total income;
  • if they are engaged in fishing on ships that are owned or used under a charter agreement.

What is considered agricultural products? This concept includes:

• crop products (not only agriculture, but also forestry);
• livestock products (including cultivation / rearing of fish and other biological water resources);
• catch of water biological resources, fish and other products from them.

Summarize. To apply the UAT, you must meet the following criteria:

1. Engage in the production / processing / sale of agricultural products.
2. The share of income from this activity must be equal to at least 70% of all income.
3. For fish farms, there are additional restrictions in the form of the number of employees (up to 300 people) and the presence of their own and rented vessels.

ESHN is not entitled to apply:

• Those who produce excisable goods;
• Those who work in the gambling business;
• State and budgetary institutions.

Transition to Unified Agricultural Benefits and leaving the special regime

You can go to the ESHN:

• From the beginning of the year, by submitting an appropriate notification;
• From the date of tax registration - for newly registered legal entities or individual entrepreneurs.

The notice is drawn up by. Those who have decided to switch to the Unified Agricultural Taxation from the new year must notify the tax authorities before December 31 of this year. In this case, in the form it is necessary to put down the share of income from the sale of agricultural products in all income of the current year. Just registered legal entity individuals or individual entrepreneurs are given 30 days from the date of registration to submit a notification.

If you have not submitted Notice No. 26.1-1 to deadlines, then you cannot pay the tax on the unified agricultural tax. By the way, if, nevertheless, they switched to the unified agricultural tax, then it is impossible to make a return to a different tax regime until the end of the year.

Return to another mode occurs in three cases:

1. You voluntarily give up the Unified Agricultural Taxation. This is done only from next year, until January 15 of the new year is given to submit a notification;
2. You cease to match any of mandatory criteria... In this situation, you notify the tax office within a month of the loss of the right to use the unified agricultural tax;
3. You terminate the activity for which the special mode of the UCHN was used. The tax office is notified of this within 15 days from the date of termination of such activities.

The main parameters of the ESHN

Like any tax, the Unified Agricultural Tax is characterized by standard parameters: it has its own base, rate, calculation rules and declaration form. Let's consider the main points:

An object: income minus expenses.

The procedure for determining and recognizing income / expenses: spelled out in Art. 346.5 of the Tax Code of the Russian Federation. The costs are presented, as in the simplified form, in the form of a specific list. In addition, they also need to be confirmed by the primary, well, and the economic feasibility has not been canceled.

The tax base: the amount of income minus the amount of expenses in monetary terms. The amounts of income / expenses in foreign currency are converted into rubles at the exchange rate of the Central Bank of the Russian Federation in effect on the day the income was received or the expense was made. Income in kind is taken into account in amounts corresponding to their market value... Income / expense amounts are accrued from the beginning of the year. It is allowed to deduct losses from previous years from the tax base (transfer is possible within 10 years after the period to which the loss relates).

The tax period is a year, the reporting period is half a year.

Rate: standard rate 6%. In the Republic of Crimea and the city of Sevastopol, it can be reduced in 2017-2021 - up to 4%.

Calculation procedure:

Tax \u003d (income - expenses) * 6% (or another rate if applicable)

Based on the results of the half-year, the advance payment, it is paid within 25 calendar days after the end of the period.

Pros and cons of Unified Agricultural Benefits

Advantages of the Unified agricultural tax:

• Voluntary transition to the regime and leaving it;
• The ability to lower your tax burden - in fact, this is STS-Income minus expenses, only the maximum standard rate is much lower - only 6%;
• Minimum reporting - the declaration is submitted only once a year, the sole proprietors additionally conduct only KUDIR;
• Optimal terms of tax payment: an advance payment is made based on the results of the six months, the final payment is made based on the results of the year. This is very convenient for those who work in agriculture, because it is this industry that is often characterized by a pronounced seasonality in income generation, which is associated with the seasonality of production.

Cons of the Unified agricultural tax:

• The need to comply with several criteria, especially the criterion for the share of revenue at 70%;
• A clear limitation of items of expenditure - they must comply with the list from the Tax Code of the Russian Federation.

Conclusion

To choose or not to choose this special mode, each agricultural producer decides for himself. Since the regime is voluntary, you can stay, for example, on the STS. But here it is important to consider this. On the STS-Income minus expenses, the standard rate is 15% (the regions can reduce it), on the USN it is initially 6%. This is the first "For" in favor of the Unified Agricultural Taxation. And the second "For" Unified agricultural tax - the reporting period in the form of half a year. On the simplified tax system, advance payments are made after each quarter. Agree that for some entrepreneurs, these conditions can be very attractive.

Subject to certain conditions, organizations that are agricultural producers (agricultural producers) have the right to transfer to the payment of the unified agricultural tax (UAT).

For the purposes of using the Unified Agricultural Tax, agricultural producers recognize:

1. Organizations that produce, process and sell agricultural products. This category of organizations includes, in particular, agricultural production cooperatives and peasant (farm) farms.

2. Agricultural consumer cooperatives (processing, marketing (trade), supply, horticultural, vegetable gardening, livestock).

In addition, organizations (entrepreneurs) engaged in the extraction and processing of fish and aquatic biological resources are equated to agricultural producers:

1. Russian town- and settlement-forming fisheries organizations.

2. Other fisheries organizations (entrepreneurs), including agricultural production cooperatives, fishing artels and collective farms.

The following are not entitled to switch to the taxation system in the form of payment of the unified agricultural tax:

• organizations that are engaged in the production of excisable goods (subparagraph 2 of clause 6 of article 346.2 of the Tax Code of the Russian Federation);

• organizations that carry out activities in the field gambling business (Subclause 3, Clause 6, Article 346.2 of the Tax Code of the Russian Federation);

• budgetary organizations (subparagraph 4 of clause 6 of article 346.2 of the Tax Code of the Russian Federation).

Conditions for the application of the UAT

Organizations that produce and recycle agricultural products (carry it out primary and subsequent processing ), can apply the ESHN if the following conditions are met:

• the organization produces (processes) products from raw materials own production (grown or harvested by the organization);

• the share of income from the sale of manufactured agricultural products, including products of primary processing of raw materials, is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the organization submits an application for the transition to the Unified Agricultural Tax.

This is stated in paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

Agricultural consumer cooperatives can apply the Unified Agricultural Tax if the following conditions are met:

• cooperatives (members of a cooperative) produce, process and sell agricultural products (including agricultural products from raw materials grown (mined) by members of the cooperative), and also perform work (provide services) to members of cooperatives;

• the share of income from the sale of the specified agricultural products (including products of primary processing of raw materials), as well as from the sale of works (services) to members of the cooperative is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the cooperative submits an application for the transition to unified agricultural tax.

Town- and settlement-forming fisheries organizations can apply the Unified Agricultural Tax if the following conditions are met:

• the number of employees working in these organizations (taking into account family members living with them) is at least half of the population of this settlement;

• organizations use in their activities the vessels of the fishing fleet, which they own on the basis of charter agreements (bareboat charter and time charter).

Other fisheries organizations may apply the UAT if the following conditions are met:

• the share of income from the sale of the catch of aquatic biological resources, as well as products produced from this catch on their own, is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the organization submits an application for the transition to the Unified Agricultural Tax;

• organizations use in their activities the vessels of the fishing fleet, which they own on the basis of chartering agreements (bareboat charter and time charter);

• average number of employees organizations does not exceed 300 people. This limitation must be observed for each of the two calendar years preceding the year in which the organization submits an application for the transition to the payment of the unified agricultural tax. The requirement for a maximum number of employees does not apply to agricultural production cooperatives (including fishing artels and collective farms).

When classifying vessels as fishing vessels, one should be guided by , given in paragraph 2 of Article 7 of the Merchant Shipping Code of the Russian Federation.

This procedure follows from the provisions of clause 2.1 of Article 346.2 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 12, 2010 No. 03-11-09 / 57 (brought to the attention of tax inspections by a letter of the Federal Tax Service of Russia dated August 30, 2010) and dated August 3 2009 No. 03-11-11 / 155.

Attention:if an organization illegally switched to the Unified Agricultural Tax, it will have to pay all taxes from which it was exempted in connection with the use of this special regime.

Taxes will need to be paid for the entire period of unlawful application of the unified agricultural tax. In addition, you will have to pay interest on these taxes. Penalties are calculated for each calendar day of delay starting from the day following the day of payment of the relevant tax established by law. Such requirements are established in paragraph 5 of clause 4 of article 346.3 of the Tax Code of the Russian Federation.

Situation: can organizations that produce biofertilizers apply the UAT? The share of revenues from the sale of biofertilizers exceeds 70 percent of the total revenues from sales.

Answer: no, they cannot.

One of the conditions for the application of the Unified Agricultural Tax is the production and processing of agricultural products (clause 2 of article 346.2 of the Tax Code of the Russian Federation). Specific types of agricultural products are determined by the Government of the Russian Federation (clause 3 of article 346.2 of the Tax Code of the Russian Federation). The list of agricultural products was approved by the RF Government Decree No. 458 of July 25, 2006. There are no biofertilizers in this list, therefore, for the purpose of using the Unified Agricultural Tax, this type of product does not apply to agricultural products. Thus, organizations producing biofertilizers are not entitled to use this special regime. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 30, 2009 No. 03-11-06 / 1/27.

Situation: can apply ESHN organizationwho rears purchased poultry for a short time? The period of poultry rearing from the moment of purchase to the moment of slaughter is several days.

Answer: yes, maybe, if in the process of growing poultry, agricultural raw materials of our own production are created.

For the purposes of the unified agricultural tax, agricultural producers are recognized as organizations that sell their agricultural products, as well as products of its primary and subsequent (industrial) processing. At the same time, in the total volume of the organization's income, the share of income from the sale of agricultural products should be at least 70 percent. When determining this share, income from the sale of products of primary processing of agricultural raw materials of own production is also taken into account. This procedure is provided for by paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

In this situation, the organization purchases agricultural raw materials (poultry) and produces primary processing products from it (poultry meat). However, the cost of such products can be taken into account when determining the right to use the unified agricultural tax only if it is made from raw materials of its own production.

Production should be understood as a process during which one or more types of initial products (raw materials, materials, semi-finished products) are converted into another type of product. Therefore, the process of raising poultry can be recognized as the production of agricultural raw materials if the acquired and raised poultry is different types products.

The types of products that are recognized as agricultural products are determined for the purposes of the Unified Agricultural Taxation according to the All-Russian Classifier of Products (clause 3 of article 346.2 of the Tax Code of the Russian Federation, Resolution of the Government of the Russian Federation of July 25, 2006 No. 458). In OKP, poultry products are presented in subclass 98 4000, which includes the group “Livestock of birds of all kinds” (code 98 4800). This group includes several subgroups, each of which consists of specific types of products. For example, the subgroup "Duck stock" (code 98 4840) includes two types of "Young duck" products:

• young ducks from 4 to 9 weeks old (code 98 4844);

• young ducks from 9 to 26 weeks old (code 98 4843).

If in the process of growing the product type code for the purchased poultry changes, then the grown poultry can be recognized as agricultural raw materials of its own production. In this case, the cost of sold products of primary processing of such raw materials (poultry meat) can be included in the income from the sale of agricultural products. Subject to the 70% income ratio, the organization has the right to apply the Unified Agricultural Tax. The legitimacy of this approach is confirmed by the letter of the Ministry of Finance of Russia dated June 20, 2011 No. 03-11-06 / 1/8.

If the code for the type of product does not change for the period from the purchase of the poultry to its slaughter, then the activities of the organization should be qualified as the primary processing of purchased agricultural raw materials. The income received is not included in the income from the sale of agricultural products. If, without them, 70 percent of sales income is not ensured, the organization is not eligible to apply the Unified Agricultural Tax.

Situation: is it possible to include in the income from the sale of agricultural products of own production income from the sale of grain crops grown on leased land plot? Cereal seeds were planted on the site before it was leased.

The answer is yes, you can.

For the purposes of the unified agricultural tax, agricultural producers are organizations that sell their agricultural products (including with the use of leased fixed assets). At the same time, in the total volume of the organization's income, the share of income from the sale of agricultural products of its own production should be at least 70 percent. This procedure is provided for by paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

The list of agricultural products is determined All-Russian classifier products (clause 3 of article 346.2 of the Tax Code of the Russian Federation, decree of the Government of the Russian Federation of July 25, 2006 No. 458). Cereals and legumes are included in this list, therefore, belong to agricultural products. Income from the sale of grain crops can be included in the income from the sale of agricultural products of our own production only if such products are produced on our own.

In the situation under consideration, the organization rented land planted with grain crops, grew them and sold the harvested crop.

The final stages of the process of agricultural production (cultivation of grain crops) are the harvesting of grain crops and their removal from the field (Technological design standards (NTP-APK 1.10.10.001-02), approved by the Ministry of Agriculture of Russia on November 20, 2002). Since the organization independently brought the process of agricultural production to the final stage and sold the grown grain, such products are recognized as agricultural products of their own production. Consequently, when calculating a 70 percent ratio, income from the sale of grain crops can be included in income from the sale of agricultural products.

Similar conclusions are contained in the letter of the Federal Tax Service of Russia dated March 26, 2010 No. 3-2-09 / 42. The document is posted on the official tax service website For more information, see the Clarifications Mandatory for Tax Authorities.

Income ratio

One of the main indicators that determine the right to use the unified agricultural tax is the ratio between income from the sale of agricultural products (including products of primary processing of raw materials of own production) and the total volume of sales. To calculate this ratio, an organization must determine:

• what is recognized as agricultural products and products of primary processing of raw materials of its own production;

• the share of income from the sale of agricultural products (including products of primary processing of raw materials of own production) in the total income from the sale of products (goods, works, services).

Situation: by what method - cash or accrual - to determine income to calculate a 70 percent income ratio, subject to which the unified agricultural tax can be applied?

Use the method that the organization uses to determine revenues when the ratio is calculated.

One of the conditions for the application of the unified agricultural tax is the observance of the ratio between the income from the sale of agricultural products (including products of primary processing of agricultural raw materials) and the total volume of income from the sale of goods (works, services). This ratio must be at least 70 percent. The value of the ratio should be monitored both during the transition to the Unified Agricultural Tax from other taxation systems and during the period of application of the Unified Agricultural Tax. This follows from the provisions of paragraph 2 of Article 346.2 and paragraph 4 of Article 346.3 of the Tax Code of the Russian Federation.

Chapter 26.1 of the Tax Code of the Russian Federation does not establish a special procedure for assessing income for calculating the ratio. Therefore, an entity should use the method in which it recognizes revenue when it is determined.

Before the transition to the Unified Agricultural Tax, an organization can apply a general or simplified taxation system.

Application common system taxation allows two options for determining income: the accrual method and the cash method (clause 2 of Art. 249, Art. 271, Art. 273 of the Tax Code of the Russian Federation). Accordingly, if an organization that uses the accrual method transfers to the Unified agricultural tax, it must use this method when calculating the ratio. If an organization that uses the cash method transfers to the Unified Agricultural Tax, it must also determine income and expenses to calculate the ratio on a cash basis.

With simplification, income is determined only by the cash method (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Consequently, when switching to the unified agricultural tax, the organization applying the simplification must use this method when calculating the ratio between income from the sale of agricultural products and the total volume of income from the sale of goods (works, services).

After the transition to the unified agricultural tax, the organization recognizes income on a cash basis (subparagraph 1 of clause 5 of article 346.5 of the Tax Code of the Russian Federation). Therefore, in order to calculate the ratio, subject to which the application of the unified taxation tax can be continued, income must also be determined on a cash basis.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated May 24, 2010 No. 03-11-06 / 1/12 and dated April 24, 2008 No. 03-11-04 / 1/8.

Types of agricultural products

Views agricultural products are given in the list approved by the RF Government Decree No. 458 of July 25, 2006. In this list, agricultural products are classified in accordance with the All-Russian Product Classifier OK 005-93, approved by the Resolution of the State Standard of Russia dated December 30, 1993 No. 301.