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In what form payer UAT may send a notification of exemption from VAT

Question - answer - Legal advice 17.01.2019 at 13:24

Question - answer - Legal advice


the approval of the form of notice to taxpayers UAT may send it to

a free form. The relevant information is published on

the official website of the tax authorities. Thus, taxpayers

is entitled to use the recommended form of a notification, which is contained in

letter of the Ministry of Finance of Russia from January 14, 2019 No. 03-07-15/775.


Russia has reminded that from 1 January 2019 payers UAT should

to pay VAT. However, for the first time, these taxpayers may be exempted

from VAT if the income from the sale for the 2018 tax

exceeded 100 million rubles (par. 2 p. 1 of article 145 of the Tax code). Note,

that in the future it is envisaged to reduce this amount of income. [Newline] the application of the VAT exemption of the agricultural producer is obliged

you can send a notification to the tax authority at the place of their

account not later than the 20th of the month, from which he's going

use such a right. This month, the last day of his

submission falls on 21 January (paragraph 7, article 6.1, par. 3-4 section 3 of article

145 NK the Russian Federation).

Recall that to use the UAT taxpayer

must be agricultural producers and

the owner of the products.