Новое в порядке заполнения и порядке действий с электронной счет-фактурой

Новое в порядке заполнения и порядке действий с электронной счет-фактурой
28 Марта 2018

  Новое в порядке заполнения ЭСЧФ и порядке действий с ЭСЧФ при уменьшении суммы налоговых вычетов по «ввозному» налогу на добавленную стоимость.                                         

    С 1 марта 2018 г. согласно Постановлению МНС от 24.01.2018 N 1  внесены изменения и дополнения в постановление Министерства по налогам и сборам Республики Беларусь от 25 апреля 2016 г. №15 «Об установлении формы электронного счета-фактуры и утверждении Инструкции о порядке создания (в том числе заполнения), выставления (направления), получения, подписания и хранения электронного счета-фактуры».

  Внесены правки в форму ЭСЧФ:

  -в случае возврата товаров и создания поставщиком ЭСЧФ с типами исправленный или дополнительный в ЭСЧФ указывается признак "Возврат товара";

  -по покупкам, совершенным на территории республики у иностранных организаций, в ЭСЧФ указывается статус получателя "Покупатель объектов на территории Республики Беларусь у иностранной организации".

  Скорректированы отдельные правила заполнения строк ЭСЧФ, а также внесены правки в порядок заполнения ЭСЧФ по отдельным операциям.

  В частности, при создании дополнительного или исправленного ЭСЧФ указывается причина создания таких ЭСЧФ. При создании (выставлении) ЭСЧФ правопреемником (правопреемнику) по деятельности реорганизованной организации в форме присоединения, слияния, разделения указываются слова "за реорганизованную организацию" и наименование реорганизованной организации.

  Установлен новый порядок заполнения ЭСЧФ при реализации объектов, освобождаемых от НДС. С 1 марта 2018 г. в ЭСЧФ, направляемом на Портал при реализации освобожденных от НДС объектов, раздел 3 ЭСЧФ надо заполнять по-новому, указывая реквизиты покупателя объектов, включая его наименование и адрес (кроме его УНП и кода филиала).

  Пунктом 6 статьи 106-1 Налогового кодекса Республики Беларусь установлена обязанность плательщика по созданию ЭСЧФ при ввозе товаров на территорию Республики Беларусь и направлению его плательщиком на Портал.

  В измененной Инструкции по ЭСЧФ обозначен порядок действий с ЭСЧФ при уменьшении суммы налоговых вычетов по "ввозному" НДС. Следует отметить, что в отношении НДС, взимаемого налоговыми и таможенными органами, порядок действий различен. При уменьшении суммы НДС, ранее уплаченных при ввозе товаров с территории государств – членов Евразийского экономического союза и отраженных в составе налоговых вычетов и представлении уточненного заявления о ввозе товаров (либо отзыва ранее представленного заявления о ввозе товаров), плательщик должен направить на Портал дополнительный ЭСЧФ на отрицательную сумму корректировки стоимости товаров и суммы НДС с указанием в строке 3 «Дата совершения операции» - даты уменьшения налоговых вычетов в соответствии с законодательством.

  При уменьшении суммы НДС, ранее уплаченных при ввозе товаров из стран, не являющихся членами Евразийского экономического союза и отраженных в составе налоговых вычетов в случае возврата НДС таможенным органом, плательщик должен в ранее направленном ЭСЧФ произвести управление вычетами: указать признак дополнительных данных "Не подлежит вычету" с проставлением даты, которая подтверждает начало действия этого признака.

    Инспекция Министерства по налогам и сборам Республики Беларусь по г. Пинску

 

 

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