JSC provides educational services to VAT. When educational services are subject to VAT. What services are not subject to VAT

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

Services for the implementation of educational programs, not subject to VAT

Before moving on to the issue of maintaining separate accounting, let us recall which educational services are exempt from VAT without fail.
Not subject to taxation (exempted from taxation) sale 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 dated November 27, 2017). This benefit is mandatory and the educational institution cannot refuse it.

Educational programs

As follows from the provisions of the articles, and the Federal Law of December 29, 2012 No. 273-FZ “On Education in Russian Federation”(hereinafter referred to as 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.
The main educational programs are implemented at 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 preschool education, educational programs of elementary 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 skilled workers, employees, training programs for mid-level specialists;
b) educational programs higher education- Bachelor's programs, specialist's programs, master's programs, programs for the training of scientific and pedagogical personnel in graduate school (adjuncture), residency programs, assistant-internship programs;
3) basic vocational training programs - programs vocational training on professions of workers, positions of employees, retraining programs for workers, employees, advanced training programs for workers, employees.
4. Additional educational programs include:
1) additional general education programs - additional general developmental programs, additional pre professional programs;
2) additional professional programs - advanced training programs, professional retraining programs.

Rice. 1. Basic educational programs

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

Rice. 2. Additional educational programs

Thus, when implementing any of the educational programs listed below, an educational institution is obliged to apply the VAT exemption. In other words, the use of VAT benefits 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 on the proceeds received from seminars and lectures, even if, as a result of the activities carried out, a document on education is not issued (). There are other nuances. But first things first...

01.08.2012
journal "Accounting in the field of education"

Analysis of existing normsAccording to paragraph 1 of subparagraph 14 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation, VAT is not charged on educational services provided by “non-commercial educational organizations for the implementation of general educational 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-profit educational organizations of goods (works, services) as own production(produced by educational enterprises, including training and production workshops, as part of the main and additional educational process), and those acquired on the side are subject to taxation, regardless of whether the income from this sale is directed to this educational organization or for the immediate needs of ensuring development, improving the educational process, unless otherwise provided by law.

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

There are no special difficulties for the main programs. But what about additional educational services? For example, if seminars and lecture courses are organized, as a result of which documents on education 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 for VAT exemption:

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 document on education is not decisive in deciding whether services are subject to VAT or not.

In conclusion, we present the conclusions of the judges, which are contained in the resolution of the Federal Antimonopoly Service of the Volga District dated July 7, 2011 No. A55-20211 / 2010. The arbitrators recognized that an educational institution has the right to use the VAT exemption (provided for in subparagraph 14, paragraph 2, 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 in a timely manner (but this must be documented).

At the same time, services provided by educational organizations as consulting services, as well as services for leasing premises by them, are subject to VAT in accordance with the generally established procedure. It should be remembered that in case of simultaneous implementation of VATable and non-VATable transactions, separate accounting should be kept. For more details, see the material “How is separate VAT accounting maintained (principles and methodology)?”. VAT on the provision of educational services commercial organizations or individual entrepreneur 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 no benefits and features of tax calculation for them at this species services do not exist. An exception may be taxpayers who apply a special taxation regime (STS), in which they have no obligation to accrue and pay VAT. According to sub. 3 paragraph 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, to pay VAT or not? Arguments against the application of paragraphs.


14 p. 2 art. 149

Attention

RF Tax Code for Seminars An educational institution must charge VAT on paid seminars if it cannot prove the compliance of the services provided with 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, the holding of 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 indicated in the charter of the educational institution (clauses


"g" p.

Educational services are exempt from VAT. but not always

Code; Thus, in order to apply the VAT exemption for services provided for by 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 implemented services should relate to services in the field of education and be related to the educational and 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 by 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 exempting from taxation the proceeds from the sale of these services. As regards 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 educational seminar is carried out as part of the educational process and must be included in the curriculum and academic plan. 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 the organization and conduct of seminars. However, the difference in the types of seminars is important only in the preparation of documents issued to the participants of the seminar.

In what cases educational services are not subject to VAT?

You can also use analytical accounting data (tables, certificates, etc.) or information from the invoice log and sales book. The chosen procedure for maintaining separate accounting for taxable and exempt transactions must be fixed in the accounting policy for tax purposes.

It is possible not to keep separate records 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 expenses for the acquisition, production and (or) sale of goods (works, services), property rights. Then the input VAT presented by suppliers in this quarter can be deducted (par.

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

Should an educational institution pay VAT on paid services?

Undoubtedly, seminars do not belong to the main professional educational programs. But can they be considered additional educational programs? To answer this question, we 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 directions, 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 institutions of advanced training, courses, centers vocational guidance and in other institutions that have the appropriate licenses); - through individual pedagogical activity.

Educational services as a VAT object

Separate accounting of input VAT is necessary due to the fact that the input tax on goods (works, services, property rights) used to perform taxable transactions is deductible (clause 2, article 171 of the Tax Code of the Russian Federation). And for operations exempt from taxation, the input VAT must be included in the cost of the purchased goods (works, services, property rights) (subpara.
1 p. 2 art. 170 of the Tax Code of the Russian Federation). There is no specific methodology for maintaining separate accounting for transactions subject to VAT and exempt from taxation in the Tax Code of the Russian Federation. Therefore, an educational organization can keep separate records in any order that allows you 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 Russian organization provides training outside the territory of the Russian Federation. This position is confirmed by the explanations of the Ministry of Finance in the letter dated 05.12.2011 No. 03-07-08/342.

The results of VAT on educational services are 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 have exemption from taxation for educational services only if they apply the simplified tax system or when training outside the Russian Federation.

Are services for writing an educational program subject to VAT?

Adviser to an accountant in the field of education and science”, 2005, N 2 ARE SEMINAR SERVICES AVAILABLE FOR VALUE ADDED TAX Many educational institutions, in addition to implementing basic and additional professional education programs, conduct paid seminars on various problems, the duration of which can vary from several hours 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 to prove it to the tax inspector? And if so, how to do it right? We hope that our article will help to understand this problem.
Conditions for the exemption of educational institutions from VAT educational institutions in accordance with the Tax Code of the Russian Federation. This exemption is contained in s. 14 p. 2 art. 149 of the Tax Code of the Russian Federation, on the basis of which the sale of “... services in the field of education for the conduct by non-profit educational organizations of training and production (in the areas of basic and additional education specified in the license) or educational process is not subject to taxation, with the exception of consulting services, as well as services for renting premises…”. There are no more benefits in the Tax Code for services related to education or an educational institution.
Decree N 610, students who successfully completed an additional training course should be issued an appropriate document: - certificate of advanced training - for persons who have undergone 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; - diploma of professional retraining- for persons who have completed more than 500 hours of training under the program; - diploma of qualification - for persons who have completed training under the program in the amount of more than 1000 hours. Therefore, the participants of the seminar after the final certification should receive certificates of advanced training. It is natural that this document must be affixed with the seal of the educational institution.
VAT on 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 programs of vocational training.
  3. training for specific 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 training services, the license must specify the direction of education.

OOO on common system taxation. Provides services for certification of personnel and welding technologies. He is a member of the SRO of a non-profit partnership, has permits and SROs. Is the implementation of staff training, as well as the issuance of certificates for technological processes VAT?

The VAT exemption for the provision of educational services can only be used by non-profit organizations. 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 providing educational services within the framework specified in the licenses: general educational programs; professional (basic and (or) additional) educational programs; training programs or educational process.

Thus, if the LLC is commercial, then the implementation of staff training is subject to VAT. If the LLC is non-commercial, then the services are not subject to VAT if: the implementation of educational services takes place within the framework of the following licenses: general educational programs; professional (basic and (or) additional) educational programs; training programs or educational process. Otherwise, the LLC must charge VAT on general order.

What transactions are subject to VAT

Only non-profit organizations can use the VAT exemption when providing services in the field of education (subclause 14, clause 2, 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 providing educational services within the framework specified in the licenses:

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

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

 

It might be useful to read: