Jsc provides educational services vat. When educational services are subject to VAT. What services are not subject to VAT

O.A. Kurbangaleeva,
expert consultant in accounting and taxation

Services for the implementation of educational programs that are not subject to VAT

Before moving on to the issue of maintaining separate accounting, let us recall which educational services are exempt from VAT on a mandatory basis.
Not subject to taxation (exempt from taxation) implementation in the territory of the Russian Federation services in the field of education for the implementation of basic and (or) additional educational programs specified in the license (Clause 14, Clause 2, Article 149 of the Tax Code of the Russian Federation as amended by Federal Law No. 346-FZ of November 27, 2017). This benefit is compulsory and cannot be waived by an educational institution.

Educational programs

As follows from the provisions of Articles and Federal Law of December 29, 2012 No. 273-FZ "On Education in the Russian Federation" (hereinafter - Law No. 273-FZ), educational activities are understood as licensed activities for the implementation of educational programs. A complete list of services for the implementation of educational programs is given in the appendix to the regulation on licensing educational activities, approved by Decree of the Government of the Russian Federation of October 28, 2013 No. 966.
Basic educational programs are implemented according to the levels of general and vocational education, as well as vocational training (see Fig. 1). This is established by Article 12 of Law No. 273-FZ.

Article 12 "Educational programs" (extract)
3. The main educational programs include:
1) basic general education programs - educational programs of preschool education, educational programs of primary general education, educational programs of basic general education, educational programs of secondary general education;
2) basic professional educational programs:
a) educational programs of secondary vocational education - training programs for qualified workers, employees, training programs for mid-level specialists;
b) educational programs of higher education - bachelor's programs, specialist programs, master's programs, programs for the training of scientific and pedagogical personnel in graduate school (adjunct), residency programs, assistant-internship programs;
3) the main vocational training programs - vocational training programs for the professions of workers, positions of employees, retraining programs for workers, employees, programs for advanced training of workers, employees.
4. Additional educational programs include:
1) additional general education programs - additional general developmental programs, additional pre-professional programs;
2) additional professional programs - professional development programs, professional retraining programs.

Fig. 1. Basic educational programs

For additional education, additional educational programs are being implemented in the Russian Federation (see Fig. 2).

Fig. 2. Additional educational programs

Thus, when implementing any of the educational programs listed below, an educational institution is obliged to apply a VAT exemption. In other words, using the VAT exemption is not a right, but an obligation of an educational institution.

As follows from the explanations of officials, an educational institution may not pay VAT from the proceeds received for seminars and lectures even if, based on the results of the activities carried out, a document on education is not issued (). There are other nuances as well. But first things first...

01.08.2012
journal "Accounting in Education"

Analysis of current norms According to paragraph 1 of subparagraph 14 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation, VAT is not levied on educational services provided by “non-profit educational organizations for the implementation of general education and (or) professional educational programs (basic and (or) additional), professional training programs specified in the license, or educational process, as well as additional educational services corresponding to the level and focus of educational programs specified in the license, with the exception of consulting services, as well as services for renting premises. "

And in paragraph 2 of subparagraph 14 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation it is said: “the sale by non-commercial educational organizations of goods (works, services) as their own production (produced by educational enterprises, including training and production workshops, within the framework of the main and additional educational process) and acquired on the side are subject to taxation regardless of whether the income from this sale is directed to this educational organization or to the immediate needs of ensuring the development, improvement of the educational process ”, unless otherwise provided by law.

Conditions for the application of the exemption Exemption from taxation (provided for by subparagraph 14 of paragraph 2 of article 149 of the Tax Code of the Russian Federation) is valid only if the institution has a license for these services (paragraph 6 of article 149 of the Tax Code of the Russian Federation ). Recall that educational institutions receive licenses in accordance with Article 33.1 of the RF Law of July 10, 1992 No. 3266-1.

There are no special difficulties in the main programs. But what about additional educational services? For example, if seminars and lecture courses are organized, as a result of which educational documents are not issued? The financiers in a letter dated June 21, 2012 No. 03-07-07 / 59 noted: if a non-profit educational organization provides additional educational services, the following conditions must be met to be exempted from VAT:

There is a license for the right to implement these professional educational programs (both basic and additional);

These additional educational services correspond to the level and focus of the programs specified in the license.

Thus, the fact of issuing a certificate of education is not decisive in deciding whether the services are subject to VAT or not.

In conclusion, we present the conclusions of the judges, which are contained in the resolution of the FAS of the Volga District of July 7, 2011 No. The arbitrators admitted that an educational institution has the right to take advantage of the VAT exemption (provided for by subparagraph 14 of paragraph 2 of article 149 of the Tax Code of the Russian Federation) even in the absence of a license, if there was no real opportunity to obtain it on time (but this must be documented).

At the same time, services that are provided by educational organizations as consulting services, as well as services for renting premises by them, are subject to VAT in accordance with the generally established procedure. It should be remembered that separate accounting should be kept for the simultaneous execution of taxable and non-VATable transactions. For more details, see the article "How is separate accounting for VAT (principles and methods) carried out?" VAT for the provision of educational services by commercial organizations or individual entrepreneurs Educational services provided by commercial organizations or individual entrepreneurs are subject to VAT in accordance with paragraph 3 of Art. 164 of the Tax Code of the Russian Federation at a rate of 18%, and there are no benefits and features of tax calculation for them for this type of service. An exception may be taxpayers who apply a special tax regime (STS), in which they have no obligation to calculate and pay VAT. According to sub. 3 clause 1.1 of Art.

When educational services are subject to VAT

Therefore, it will not be considered as a kind of additional education program. So, pay VAT or not? Arguments against applying nos.


14 p. 2 art. 149

Attention

Tax Code of the Russian Federation for seminars An educational institution must charge VAT on paid seminars if it cannot prove the compliance of the services provided to the requirements specified in paragraphs. 14 p. 2 art. 149 of the Tax Code of the Russian Federation. Let's consider them in more detail. Firstly, as we have already established, conducting seminars cannot be called services in the field of education for conducting training and production (in the areas of basic and additional education specified in the license) or educational process.


Important

Seminars cannot be called paid additional educational services. After all, the availability of paid educational services and the procedure for their provision on a contractual basis must be specified in the charter of the educational institution (cl.


"W" p.

Educational services are exempt from VAT. but not always

The Code; Thus, for the application of the exemption of services from VAT, provided for in subparagraph 14 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation, the following conditions must be met:

  • the organization must have the status of a non-profit educational organization;
  • the services being sold must relate to services in the field of education and be associated with the educational, production or educational process;
  • availability of a license for the right to conduct educational activities.

Consequently, if the conditions for granting the exemption provided for in subparagraph 14 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation are not met, then there are no grounds for exemption from taxation of proceeds from the sale of these services. With regard to the application of Art. 145 of the Tax Code of the Russian Federation and Art.

Features of VAT calculation by educational institutions

Indeed, the difference between a seminar conducted by an educational (educational) institution in the course of its educational activities and the so-called consulting seminar is that the training seminar is conducted within the educational process and should be included in the curriculum and curriculum. In this case, the seminar is not a separate paid educational service, since its cost should be included in the total tuition fee.
But do not forget that not only educational organizations are involved in organizing and conducting seminars. However, the difference in the types of seminars is important only in the preparation of documents issued to the participants of the seminar.

When are educational services not subject to VAT?

You can also use analytical accounting data (tables, references, etc.) or information from the accounting journal of issued invoices and the sales ledger. The selected procedure for keeping separate accounting of taxable and exempt from taxation transactions must be fixed in the accounting policy for tax purposes.

It is possible not to keep separate accounting of input VAT only in one case: if for a quarter the share of expenses for the acquisition, production and (or) sale of goods (works, services, property rights) exempt from VAT does not exceed 5 percent of the total acquisition costs, production and (or) sale of goods (works, services), property rights. Then the input VAT charged by the suppliers in this quarter can be deducted (para.

9 p. 4 art. 170 of the Tax Code of the Russian Federation).

Does the educational institution have to pay vat on paid services?

Undoubtedly, the seminars do not belong to the main professional educational programs. But can they be considered additional educational programs? To answer this question, let us turn to Art.
26 of the same Law of the Russian Federation "On Education", which notes that additional educational programs include educational programs of various orientations, implemented: - in general educational institutions and educational institutions of vocational education outside the main educational programs that determine their status; - in educational institutions of additional education (for example, in professional development institutions, in courses, in vocational guidance centers and in other institutions that have appropriate licenses); - through individual teaching activities.

Educational services as a vat object

Separate accounting of input VAT is necessary due to the fact that input tax on goods (works, services, property rights) used to perform taxable operations is deducted (clause 2 of article 171 of the Tax Code of the Russian Federation). And for transactions exempted from taxation, input VAT must be included in the cost of the purchased goods (works, services, property rights) (sub.
1 p. 2 art. 170 of the Tax Code of the Russian Federation). There is no specific methodology for keeping separate records of transactions subject to VAT and those exempt from taxation in the Tax Code of the Russian Federation. Therefore, an educational organization can keep separate records in any order that makes it possible to distinguish between taxable and VAT-exempt transactions.
For example, accounting for taxable and tax-exempt transactions can be kept on sub-accounts specially opened for sales accounts.

Tax Code of the Russian Federation, commercial organizations will also not pay VAT if the Russian organization provides training outside the territory of the Russian Federation. This position is confirmed by the clarifications of the Ministry of Finance in the letter dated 05.12.2011 No. 03-07-08 / 342.

Results of VAT on educational services is charged and paid in accordance with the generally established procedure, taking into account the norms of the Tax Code of the Russian Federation. However, if these services are provided by a non-profit organization that has the appropriate licenses for this, and the services are not of a consulting nature, then the taxpayer has the right not to pay VAT on these services.
Commercial organizations and individual entrepreneurs are exempt from taxation on educational services only if they use the simplified tax system or when training outside the Russian Federation.

Is vat subject to writing an educational program

Adviser to the accountant in the field of education and science ", 2005, N 2 ARE VALUE ADDED TAX FOR SEMINAR SERVICES Many educational institutions, in addition to implementing programs of basic and additional professional education, hold paid seminars on various issues, the duration of which can vary from several hours up to several days, and sometimes weeks (for example, if classes are held in the evenings). In this case, the accountant has a problem whether it is necessary to charge VAT on the cost of such seminars. If not, how can you prove it to the tax inspector? And if so, how to do it correctly? We hope that our article will help you understand this problem.
Conditions for exemption of educational institutions from VAT In order to determine whether services for conducting paid seminars are subject to VAT, it is necessary to analyze the composition of the VAT exemption provided to educational institutions in accordance with the Tax Code of the Russian Federation. This benefit is contained in paragraphs. 14 p. 2 art. 149 of the Tax Code of the Russian Federation, on the basis of which the implementation of “... services in the field of education by non-profit educational organizations for conducting training and production (in the areas of basic and additional education specified in the license) or educational process, with the exception of consulting services, as well as services for lease of premises ... ". There are no more benefits in the Tax Code for services related to education or educational institution.
Resolution No. 610, students who have successfully completed the course of additional training must be issued a corresponding document: - a certificate of advanced training - for persons who have completed short-term training or participated in thematic and problematic seminars on the program in the amount of 72 to 100 hours; - certificate of advanced training - for persons who have completed training under the program in the amount of more than 100 hours; - a diploma of professional retraining - for persons who have completed training under the program in the amount of over 500 hours; - a diploma of qualification - for persons who have completed training under the program in the amount of more than 1000 hours. Consequently, the participants of the seminar after the final certification must receive certificates of advanced training. Naturally, this document must be sealed with the seal of the educational institution.
VAT for the provision of educational services by non-profit organizations In accordance with sub. 14 p. 2 art. 149 of the Tax Code of the Russian Federation, educational services provided by non-profit organizations are not subject to VAT. Moreover, educational services in this context are considered to be:

  1. General education programs.
  2. Educational vocational training programs.
  3. Training in certain professions.
  4. Educational process programs.
  5. Additional educational services corresponding to those specified in the license.

Thus, in order to exercise the right to exemption from VAT, such an organization must have a license to provide the above services, and in the case of providing additional education and vocational training services, the license must specify the focus of education.

LLC on the general taxation system. Provides services for certification of personnel and welding technologies. It is a member of an SRO non-profit partnership, has admissions and SROs. Is the implementation of personnel training as well as the issuance of certificates for technological processes subject to VAT?

Only non-profit organizations can use the VAT exemption for the provision of educational services. Therefore, if educational services are provided by a commercial organization, it is obliged to charge VAT on their entire cost. Non-profit organizations are exempt from taxation when selling educational services within the framework of the following licenses: general education programs; professional (basic and (or) additional) educational programs; training programs or educational process.

Thus, if the LLC is a commercial one, then the implementation of personnel training is subject to VAT. If the LLC is a non-commercial, then the services are not subject to VAT if: the sale of educational services takes place within the framework of the licenses specified in: general educational programs; professional (basic and (or) additional) educational programs; training programs or educational process. Otherwise, the LLC must charge VAT according to the general procedure.

What transactions are subject to VAT

The VAT exemption for the provision of educational services can only be used by non-profit organizations (subparagraph 14 of paragraph 2 of article 149 of the Tax Code of the Russian Federation). Therefore, if educational services are provided by a commercial organization, it is obliged to charge VAT on their entire cost.

Non-profit organizations are exempt from taxation when selling educational services within the framework of the following licenses:

  • general education programs;
  • professional (basic and (or) additional) educational programs;
  • training programs or educational process.

A full list of services for the implementation of educational programs is given in the appendix to the regulation on licensing educational activities, approved by

 

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