Imagine the situation that the buyer on the basis of choosing between you and your competitor. When equal to the cost of the products or services it will choose a competitor because you bought his product he will be able to receive a tax deduction. The tax code allows for the invoicing organization applying USN, but with some reservations. In paragraphs 2 and 5 of article 346.11 of the tax code States that the value added tax shall be paid by such organizations only in 2 cases: when importing goods from abroad and the execution of the duties of a tax agent.
In the Letter of UFNS across Moscow №19-11/48885 from 08.07.2005 G. explained the following: a person who is not required to pay VAT to the budget, has no right to put the invoice with the inclusion of value added tax. Below the document says that it's still possible, but with some tax consequences.
What are the tax implications? First, is the emergence of the obligation to pay VAT with the tax returns for this tax; second, the tax amount must be included in income, but not included in the costs, and thirdly, your counterparty may be a problem with the deduction of VAT. However, in the third case, the courts mostly side with the sightof prinimala, not the tax office.
The payment of the VATObligation to pay VAT arises only when you specify it in the invoice. If it is highlighted only in the settlement documents, and the invoice no, you are not required to pay this tax to the budget. Unfortunately, to get a less "simplistic" you can't, which means that in any case he loses the amount of tax paid.
Terms of paymentAccording to paragraph 4 of article 174 of the Tax code, if the obligation to pay VAT, its payment is made at the end of the tax period not later than the 20th day of the next period. For late payment the tax authorities are entitled to issue a fine and penalties.