07.06.2013
Important tax changes from 1 July: VAT, Premium, Corrective invoices.
The Federal Law of the Russian Federation on April 5, 2013 N 39-FZ "On Amendments to the second part of the Tax Code of the Russian Federation" involves the following changes, which come into force on 1 July 2013:
- Total corrective invoices composition.
Companies will be able to make a single correction invoice to multiple source documents. (paragraph 2 cop. 5.2 13 Art. 169 of the Tax Code)
- Changing the order of VAT payment.
The order of VAT changes when the seller retroactively increases the cost of goods already shipped. Companies will be eligible for payment of VAT in the period of adjustment (Section 10, Art. 154 of the Tax Code). And will not need to file amended tax return for the period of shipment and pay extra VAT fines.
- Buyer's premium taxation.
Premiums for certain volume of purchases and the performance of other conditions, which are specified in the contract delivery, do not reduce the value of goods (paragraph 2.1 of Article. 154 of the Tax Code).
Теги: Invoice, Premium
Ссылки по теме:
Bonuses, premiums and discounts as non-operating expenses, retrodiscount, other services. 5
Foreign subsidiary company in Russian Federation 5
Foreign representative office in Russian Federation 5
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