In UMDIS addressed the question of how to do enterprise if he asks for a tax Waybill (waybill). The essence of the question is: “Can the tax on the fact of lack of Waybill (or, if there is one, but there is not specified the address to which the registered company) to cancel the tax credit?”.
Agency UMDIS consult with an expert – the head of department of the Institute of the tax reform and the chief editor of the magazine “AgroPro” Elvira Tkachovoy. Next We serve her answer.
«In any case it can not be maintained. When tax requests Waybill – it is absolutely illegal demand.
All invoices are now registered in the Unified Register of tax bills. She invoice registration gives automatically eligible for the tax credit. The only thing that now this rule is meant, but clearly and directly it is not spelled out. That will change on July 1. Then enter into force Code of Practice, which will clearly say that the registration in the Register gives the right to a tax credit and do not need to provide any more documents.
In any case, today the tax should not require waybill. I suppose that if it asked for, it is likely that for the period until 2015 – when there was the Unified Register of tax bills. This can be checked if the enterprise, for example, for 2014.
But then again, there is an explanatory letter to the tax in force at the time, which stated that the tax credit is confirmed only the tax bill. That, in the meantime, before the introduction of registry did not prevent the tax on the ground to deny the tax credit and to claim that the operation did not really have. To prove it, they asked for various documents, including the consignment note.The fact that this is a letter of explanation is not a regulatory document. But the practice of the time, about Waybill courts on the side of businesses.
In any case, now, Waybill – clearly is not the basis for confirmation or cancellation of the tax credit. “