How to proceed with the USN on the VAT common regime

If the taxpayer applies the simplified taxation system and wants to pay VAT, he must go to the General regime of taxation. Furthermore, this procedure can be carried out in compulsory and voluntary form. In any case, it must go through the established procedure of the transition.

How to proceed with the USN on the VAT common regime
How to switch from the simplified taxation system with paying VAT
How to recover VAT during the transition to the USN
How to proceed with the USN in General

Instruction

Refer to the provisions of article 346.13 of the Tax code of the Russian Federation, which defined the procedure and conditions for termination of the use of USN. Forcibly transferred to the General regime of taxation of enterprise income in the reporting period exceeded 20 million rubles.

Make a notice in the form No. 26.2-4, approved by order of MNS of Russia No. VG-3-22/495 from 19.09.2002 year in which specify his desire to switch from USN on the General regime of taxation. This document is filed to the tax office before January 15. The fact that the transition to the other mode on a voluntary basis can only be done from the beginning of the new financial year. This rule is in paragraph 6 of article 346.13 THE TAX CODE.

Inform the Department of the tax authority at the place of registration stating that the company has lost the right to use USN. Fill out the notice of action, form 26.2-5. The transition to the common taxation system will be implemented from the beginning of the next quarter after the exceedance of the requirements for the USN.

Form the tax base in transition. It is necessary to choose the method of calculation of income tax: cash or accrual method. In the first case, the accounting will remain unchanged, and the second should be guided by item 2 of article 346.25 OF THE TAX CODE. According to section 1 of article 271 of the tax code in this case, you must include in income the proceeds from the sale according to the date of shipment. Do not include in the tax base calculation of outstanding advances received prior to the transition from USN. Expenses form in accordance with the provisions of paragraph 2 of article 346.17 NK, given them as payment.

Calculate the residual value of depreciable property. This procedure is mandatory, because companies that use STS, not charged depreciation on fixed assets. The calculation is carried out according to the rules specified in section 3 of article 346.16 OF THE TAX CODE.

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