The peculiarities of the conclusion of the contract and the order of payment for it to the contractor applying the simplified tax system are explained
In the letter prepared by experts of the Ministry of Finance of the Russian Federation, in particular, it is emphasized that the obligation of the customer to reduce the amount payable to a legal entity or an individual, including registered as an individual entrepreneur provided by the Federal law of April 5, 2013. № 44-FZ "On the contract system in the procurement of goods, works and services for state and municipal needs" (hereinafter – the Law № 44-FZ), occurs only if the customer is a payer of taxes, fees and other mandatory payments related to the payment of the contract. In this signature. "a" p. 1 part 1 of art. 95 of Law No. 44-FZ provides for the possibility of reducing the price of the contract by agreement of the parties without changing the contracted quantity of goods, volume of works or services, the quality of the delivered goods, performed works, services provided and other terms of the contract, if the possibility of changing the terms of the contract was provided by the documentation about purchase and contract.
At the same time, it is noted that according to the paragraph 2-3 of article 346.11 of the Tax code, organizations and individual entrepreneurs applying the simplified system of taxation not recognized as VAT payers, except for the tax payable when importing goods to the territory of the Russian Federation and the tax paid in accordance with article 161 and article 174.1 of the tax code of the Russian Federation. In accordance with sub. 1 p. 5 article 173 of the tax code of the Russian Federation in case of exhibiting by them to the buyer of the invoice with allocation of the amount of VAT the amount of tax payable to the budget in full. Summarizing the above, experts of the Ministry of Finance of the Russian Federation refer to paragraph 5 Of the resolution of the Plenum of the HAC of may 30, 2014 № 33, which explains that the occurrence in this case of the obligation to transfer VAT to the budget does not mean that the person who issued the invoice acquires the status of a taxpayer in respect of such operations, including the right to apply tax deductions. On the person's responsibility but the obligation to remit the tax to the budget, the amount of which in virtue of Express provision in clause 5, article 173 of the tax code of the Russian Federation is determined on the basis of the amount reflected in the relevant invoice issued to the buyer. At the same time, the possibility of reducing this amount to tax deductions is not provided for by the norm or other provisions of Chapter 21 of the tax code.
Document: Letter No. 24-01-07/34829 of the Ministry of Finance of the Russian Federation of 15 may 2019