the Number and amount listed next are derived from data provided by the DGP by the Ministry of Finance. It is not known how and whether more than 421 thousand blank invoices exhibited at nearly 104 billion roubles, entered the period of economic growth, or rather the size of the gross domestic product.
if search data on the export and GDP for empty invoices – promised the Deputy Prime Minister Matthew Morawiecki. His announcement was treated, however, only in the years 2014-2015. In less than a week, the main statistical Office has and to provide preliminary estimates on GDP growth in 2016.
a Simple calculation shows that VAT is an empty accounts is good. 19.4 billion rubles, that is equivalent to approximately 15%. actual state budget revenues from this tax. However, this does not mean that this amount can really impact. Not always, empty for invoices billed in order to avoid taxation (for example, when the rotation of the fuel). Often have only pozorować fictitious deliveries covered by the zero rate of VAT (e.g., exports) and thereby help in wyłudzeniu tax refund from the state budget.
in addition, do not always the detection of blank invoices translates directly to the amount of tax. As reported in the AMR on Monday, all the decisions taken in 2016. as a result of findings of tax control. opiewały 21.6 billion rubles, while concerned not only VAT, but also excise taxes, income taxes and other.
it Happens that often with a blank invoice, is a company pole, which no longer exists when the action is taken up by the inspectors. So for someone to put decisions.
the Data relate to only one type of control – tax (there are other tax and customs).
as a Result, taxes on goods and services should be about. 19.4 billion rubles, that is about. 15%. actual state budget revenues including VAT. However, there is no certainty that this amount ever really could replenish the state Treasury. Due to several reasons.
first, it is not always empty invoices are issued in order to avoid VAT (for example, when the rotation of the fuel). Often serve to make it look like a dummy supply under the rate of 0 percent. VAT (e.g., exports, wewnątrzwspólnotową the supply of goods) and thereby to extort a tax refund from the state budget.
second, do not always detect empty accounts affect the number and amount of the solution wymierzających the tax payable. For comparison, all the decisions taken in 2016. as a result of findings of tax control and, consequently, not only VAT, but also excise taxes, income taxes and other, opiewały. 21,6 bln.
Even if we add to this definition other controllers of the Treasury from the tax authorities and customs authorities – it’s not always in a trace for an empty texture is a real benefit for the budget. Often, because with an empty invoice, is a company pole, which at the time of control anymore. So for someone to put decisions.
third, even if a decision is made, it does not always ends with the payment of tax. From the deposits resulting from the control of the Treasury was 10 times lower than the findings (amounted to more than RUB 2.3 bln), which accounted for 1 billion rubles more than in 2015. (we wrote about this in the articles “a Bold RAID the Treasury” and “Fisk much przykręcił screw,” DGP No. 15/2017).
fake expert and WDT
As previously reported, the additional billion was mainly stops the VAT refund – 860 million rubles more than in 2015. It is the VAT return, i.e. the excess of the tax assessed on the proper, is one of the main reasons for the issuance of blank invoices.
this Excess occurs when the company shows in the Declaration is less than VAT in respect of supplies and services than the tax on purchases of invoices and import documents. Yes, especially in a situation when the company declares the export or intra-EU supplies of goods – both of these types of supplies covered by the rate of 0 percent. VAT. The pathology lies in the fact that the goods do not fall over the border.
In December, the Faculty of Intelligence Inspection of Management of Tax Control in Gdansk found international tax carousel in which the subject of delivery was supposed to be the chemical components for the production of luxury cosmetics. It is expected that the state budget has lost almost 80 million rubles for VAT. Business plan – as reported by MF – was, in particular, in the fictional zawyżaniu (even ten times) value of invoices issued by persons who national that have not paid VAT and the goods purchasing in the framework of intra to buy. In the chain paid has also been exporting at the rate of 0 percent. VAT for entities registered in Asian offshore areas.
Other diesel fuel
Blank invoice with pleasure exhibited in the fuel trade. They supposedly document the purchase of diesel fuel, and, consequently, to legitimize the fuel of unknown origin. At the end of last year. UKS in Szczecin together with the Chamber of Customs procedure in Katowice recorded the illicit trafficking of fuel to the Western border.
As reported by the MF group of companies based diesel fuel (HE) was producing oil for industrial purposes and deklarowała them, for example, as lubricating oils or anti-corrosion properties. It was a lie, because actually you still had to be sold in the domestic market as fuel actuator (replacement), premium plus nienaliczony VAT, excise and fuel collection.
To oil IT often added other ingredients that change the classification of the finished product, but at the same time does not deprive him of such parameters that allow you to use it as a replacement for diesel fuel.
Then the oil (the alleged “grease”) is introduced into the market as IT, but without paying taxes and without implementation of the requirements for the conduct of activities under the concession to fuel trade with foreign countries (EAC) and the rules of the so-called cumulative element.
oil Supply has been officially declared as within the EU for many European countries. It turned out that most places that actually served in Germany, near the border with Poland.
421 330 pieces – so many empty invoice found in 2016. the control of the Treasury
103,850 billion – that amount was put up a blank invoice revealed in 2016. at the initiative of the tax control
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