Финансисты разъяснили вопросы изменения цены госконтракта в связи с повышением ставки НДС

Наталья Ключевская

stasique / Depositphotos.com

По мнению Департамента бюджетной политики в сфере контрактной системы Минфина России, ставка НДС не является существенным условием госконтракта и может быть изменена путем заключения дополнительного соглашения без изменения цены контракта (письмо Минфина России от 8 ноября 2018 г. № 24-03-07/80187 «О рассмотрении обращения»).

Такое разъяснение обусловлено поправкой, внесенной в Налоговый кодекс Федеральным законом от 3 августа 2018 г. № 303-ФЗ «О внесении изменений в отдельные законодательные акты Российской Федерации о налогах и сборах» (далее – Закон № 303-ФЗ). В частности, предусмотрено увеличение с 1 января 2019 года размера ставки НДС с 18% до 20%.

Ранее Минфин России уже затрагивал вопрос изменения цены контрактов в рамках Федерального закона от 5 апреля 2013 г. № 44-ФЗ «О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд» (далее – Закон № 44-ФЗ) в связи с повышением ставки НДС. В информационном письме Минфина России от 28 августа 2018 г. № 24-03-07/61247 отмечалось, что цены контрактов, заключенных до повышения ставки НДС, не подлежат изменению в связи с таким увеличением.

Является ли сумма НДС частью цены договора, подлежащей оплате покупателем, узнайте из материала «Переход на применение ставки НДС 20% с 2019 года» в «Энциклопедии решений. Налоги и взносы» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Теперь же в дополнение к указанной позиции подчеркивается, что ставка НДС в размере 20% будет применяться в отношении товаров (работ, услуг), имущественных прав, отгруженных (выполненных, оказанных), переданных начиная с 1 января 2019 года (п. 4 ст. 5 Закона № 303-ФЗ). При этом исключений для товаров (работ, услуг), поставляемых (выполняемых, оказываемых) в рамках договоров по Закону № 44-ФЗ до указанной даты, не предусмотрено.

Кроме того, с учетом нормы ст. 432 Гражданского кодекса размер процентной ставки НДС признакам существенности не соответствует – он не является условием договора, относительно которого между сторонами должно быть достигнуто соглашение, а также условием существенным или необходимым для договора поставки товара, выполнения работ, оказания услуг (в т.ч. приобретения недвижимого имущества или аренды имущества).

Не исключено, что неопределенность в вопросе изменения цены госконтракта в связи с повышением ставки НДС в скором времени будет решена на законодательном уровне – Минфин России уже прорабатывает поправки в части установления права заказчика по соглашению сторон изменять цену контрактов, подлежащих исполнению после 1 января 2019 года, с учетом изменения ставки НДС.


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: D. Good job, cheers

I know this if off topic but I’m looking into starting my own blog
and was curious what all is required to get set up?
I’m assuming having a blog like yours would cost a pretty
penny? I’m not very web smart so I’m not 100% certain.
Any tips or advice would be greatly appreciated.
Thank you

Уведомление: Study in Nigeria

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I have had a tough time clearing my thoughts in getting my ideas out there.

I do enjoy writing however it just seems like the first 10 to 15 minutes are generally wasted simply just trying to figure out how to begin. Any
recommendations or hints? Thanks!

Heya! I know this is somewhat off-topic but I had to ask.
Does building a well-established blog like yours require a massive amount work?

I’m completely new to writing a blog however
I do write in my journal daily. I’d like to start a blog so I can share my own experience and feelings
online. Please let me know if you have any ideas or tips for brand new aspiring blog owners.

Hey I know this is off topic but I was wondering if you knew of any widgets I could
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First of all I want to say awesome blog! I had a quick
question which I’d like to ask if you do not mind.
I was curious to find out how you center yourself and clear your thoughts
prior to writing. I have had a hard time clearing my mind in getting my ideas out there.
I truly do enjoy writing however it just seems
like the first 10 to 15 minutes tend to be lost simply just trying to figure
out how to begin. Any recommendations or hints?
Thank you!

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Too cool!

I was curious if you ever thought of changing the structure of
your website? Its very well written; I love what youve got to say.
But maybe you could a little more in the way of content so people could connect with it better.
Youve got an awful lot of text for only having one or two pictures.
Maybe you could space it out better?

Unquestionably believe that which you stated. Your favorite
reason appeared to be on the web the simplest thing to be aware of.

I say to you, I definitely get annoyed while people consider worries that they just do not know about.

You managed to hit the nail upon the top and also defined out the whole thing without having side effect , people could take a signal.
Will likely be back to get more. Thanks

Have you ever thought about including a little bit more than just your articles?
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Howdy! Quick question that’s totally off topic. Do you know how to make your site mobile friendly?
My weblog looks weird when browsing from my iphone.
I’m trying to find a template or plugin that might be able to resolve
this problem. If you have any recommendations, please share.

Thank you!

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Hey I know this is off topic but I was wondering if you knew of any widgets I could add to my
blog that automatically tweet my newest twitter
updates. I’ve been looking for a plug-in like this for quite some time and was hoping maybe you would have some experience
with something like this. Please let me know if you run into anything.
I truly enjoy reading your blog and I look forward to your new updates.

Ever since I started sharing videos in my kitchen on my Youtube channel, folks have been asking me about the big silver thing sitting out on my countertop.
I mean, its form of arduous to miss. However, read on to find out why there
is no way I’m shifting it off our countertops anytime
quickly. Fairly farm sink, ticking stripe curtain, white quartz counters
and an enormous outdated eyesore of a stainless steel Berkey.
This post accommodates affiliate links, which suggests I make a small fee at
no further price to you. I get a ton of questions on the big silver thing sitting on my counter.
As we speak I am finally going to share all the ins and outs on this Berkey water filter assessment.
Shop the Berkey we now have here. I move it for some magnificence photographs
on my Instagram web page, but 99.9% of the time, this is the real look of our farmhouse kitchen. «What the heck is that thing?

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to my Google account. I look forward to brand new updates
and will talk about this site with my Facebook group.

Chat soon!

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Whenever I look at your web site in Safari, it looks fine however when opening in IE, it has some overlapping issues.
I just wanted to provide you with a quick heads up! Besides that,
wonderful blog!

Thanks for finally talking about > Финансисты
разъяснили вопросы изменения цены госконтракта
в связи с повышением ставки НДС | riato.ru < Liked it!

Howdy would you mind stating which blog platform you’re working with?

I’m looking to start my own blog soon but I’m having a difficult time deciding between BlogEngine/Wordpress/B2evolution and Drupal.

The reason I ask is because your design seems different then most blogs and I’m looking for something completely unique.
P.S Sorry for getting off-topic but I had to ask!

Hiya! I know this is kinda off topic nevertheless I’d figured I’d ask.
Would you be interested in exchanging links or maybe guest authoring a blog post or vice-versa?

My blog discusses a lot of the same subjects as yours and I feel
we could greatly benefit from each other. If you are interested feel free to send me an email.

I look forward to hearing from you! Superb blog by the way!

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