Article 148 of the Tax Code of the Russian Federation. How to establish the place of sale of goods, works, services
Article 148 of the Tax Code of the Russian Federation. Place of implementation of works (services)
1. For the purposes of this chapter, the place of sale of works (services) is the territory Russian Federation, if:
1) works (services) are directly related to " not movable property"(with the exception of aircraft, sea vessels and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, work landscaping, rental services;
2) works (services) are directly related to "movable property", aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
(clause 2 as amended by the Federal "law" of 22.07.2005 N 119-FZ)
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
(as amended by Federal Laws No. 57-FZ dated May 29, 2002, No. 119-FZ dated July 22, 2005)
4) the buyer of works (services) operates on the territory of the Russian Federation.
(as amended by the Federal "law" of December 29, 2000 N 166-FZ)
The place of business of the buyer is the territory of the Russian Federation in the event that the buyer of the works (services) specified in this subparagraph is actually present on the territory of the Russian Federation on the basis of state registration organization or individual entrepreneur, and in its absence - on the basis of the place specified in the "constituent documents" of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if works (services) are provided through this permanent representative office) , "place of residence of an individual". The provision of this subparagraph shall apply when:
transfer, grant of patents, licenses, trademarks, copyrights or other similar rights;
provision of services (performance of works) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
(the paragraph was introduced by the Federal "law" of 22.07.2005 N 119-FZ)
provision of consulting, legal, accounting, engineering, advertising, marketing services, information processing services, as well as in research and development work. Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services). Information processing services include services for collecting and summarizing, systematizing information arrays and providing the user with the results of processing this information;
(as amended by the Federal Laws of December 29, 2000 "N 166-FZ", of May 29, 2002 "N 57-FZ", of July 22, 2005 "N 119-FZ")
provision of staff, if the staff works at the buyer's place of business;
(as amended by the Federal Laws of December 29, 2000 "N 166-FZ", of May 29, 2002 "N 57-FZ")
leasing of movable property, with the exception of land vehicles;
providing the services of an "agent" engaging on behalf of the main party to the contract a person (organization or individual) for provision of services provided for by this subparagraph;
(as amended by the Federal "law" of 29.05.2002 N 57-FZ)
paragraphs nine and ten are no longer valid. - Federal "law" of July 22, 2005 N 119-FZ;
The federal "law" of July 19, 2011 N 245-FZ paragraph one of subparagraph 4.1 of paragraph 1 of Article 148 is set out in new edition, the effect of which, in part, "applies" to legal relations that arose from January 1, 2011. See the text of the first paragraph of "Sub-clause 4.1" as amended by the said Law.
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to the transportation and (or) transportation of goods placed under customs " customs transit procedure" when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation), are (are performed) Russian organizations or individual entrepreneurs if the point of departure and (or) point of destination are located on the territory of the Russian Federation.
(as amended by the Federal "law" of November 27, 2010 N 306-FZ)
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a "chartering" agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. Wherein vehicles recognized air, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport;
(clause 4.1 was introduced by the Federal "law" of 22.07.2005 N 119-FZ)
Federal Law No. 245-FZ of July 19, 2011 reworded subparagraph 4.2 of paragraph 1 of Article 148, which "applies" to legal relations that arose from January 1, 2011. See the text of "subclause 4.2" as amended by the said Law.
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation, are (are performed) organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
(clause 4.2 was introduced by the Federal "law" of 22.07.2005 N 119-FZ, as amended by the Federal "law" of 27.11.2010 N 306-FZ)
Federal "Law" No. 245-FZ of July 19, 2011, paragraph 1 of Article 148 was supplemented by subparagraph 4.3, which "applies" to legal relations that arose from January 1, 2011.
Federal Law No. 245-FZ of July 19, 2011, amended subparagraph 5 of paragraph 1 of Article 148, the effect of which "applies" to legal relations that arose from January 1, 2011. See the text of "subparagraph 5" as amended.
5) the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of performing types of work (rendering types of services) not provided for by "subparagraphs 1" - "4.1" of this paragraph).
(as amended by the Federal Laws of December 29, 2000 "N 166-FZ", of July 22, 2005 "N 119-FZ")
1.1. For the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of sale of works (services) if:
1) works (services) are directly related to "immovable property" (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are connected directly with "movable property" located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance;
3) services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) does not carry out activities on the territory of the Russian Federation. The provision of this subparagraph shall apply when performing those types of work and services that are listed in "subparagraph 4 of paragraph 1" this article;
Federal Law No. 245-FZ of July 19, 2011, amended subparagraph 5 of paragraph 1.1 of Article 148, the effect of which "applies" to legal relations that arose from January 1, 2011. See the text of "subparagraph 5" as amended.
5) transportation (transportation) services and services (works) directly related to transportation, transportation, chartering are not listed in "sub-clauses 4.1" and "4.2 of clause 1" of this article.
(clause 1.1 was introduced by the Federal "law" of July 22, 2005 N 119-FZ)
2. The place of activity of an organization or an individual entrepreneur performing types of work (providing types of services) not provided for by "subparagraphs 1" - "4.1 of paragraph 1" of this article is the territory of the Russian Federation in the event that this organization or individual entrepreneur is actually present on the territory of the Russian Federation. Federation on the basis of state registration, and in its absence - on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body of the organization, the location of the permanent representative office in the Russian Federation (if the work is performed (services are provided) provided through this is a permanent establishment) or the place of residence of an individual entrepreneur.
(as amended by the Federal "law" of July 22, 2005 N 119-FZ)
As you know, when selling products, services, works, an enterprise is obliged to charge VAT. However, this prescription applies only to those cases when the events are carried out within Russia. In this regard, before starting the calculation, it is necessary to determine the place of sale of works, services, products. As a rule, this process is not accompanied by difficulties. But in some cases, difficulties may arise. For example, they are possible when goods are transported across the border, products are located for a long time on the territory of another country, or a non-resident of Russia acts as one of the parties to the agreement.
Relevance of the issue
According to Art. 146 tax code, as the object of VAT is the commission of sales transactions within Russia. It does not matter the subject that implements them. It can be both domestic and foreign enterprise. The main thing in this case is to establish the territory in which the sale takes place. If the service buyer foreign company, there may be some difficulty. To determine the territory for the sale of products, the provisions of Article 147 of the Code should be used. Other activities are regulated by Art. 148 of the Tax Code of the Russian Federation. Let us consider the application of these norms in more detail, as well as cases in which difficulties may arise.
Article 147
As products are material values that are sold or intended for this purpose. This definition fixed in Art. 38 (third paragraph) of the Code. In order for the territory of Russia to be recognized as a place of sale, a number of conditions must be met. They are spelled out in article 147. First of all, products must be located on the territory of the country, not shipped or transported outside of it. This requirement is met if real estate is sold. These are buildings, structures, areas in them. Secondly, the products at the time of the start of movement or shipment abroad must be in Russia.
clarification
A foreign company may sell real estate located in Russia. This, in accordance with Article 147, means that the territory of the transaction is the Russian Federation. This position is also supported by the Letter of the Ministry of Finance No. 03-07-08 / 254 dated 11/13/2008. If a domestic enterprise purchases products abroad and sells them there, then they do not end up in Russia. Accordingly, the Russian Federation cannot act as a territory for concluding a deal. In this case, the condition established by Article 147 that the object must be in the territory of the country at the beginning of shipment or transportation is not fulfilled. In transit material assets through the territory of Russia, when a domestic company acquires them in one state and sells them in another, the provisions of the norm are also not observed. This is confirmed by Art. 151. It says that in the process of moving products under the transit customs regime, VAT is not deducted.
Sale through a branch
If a domestic enterprise sells products to a foreign company through its representative office located in another state, it should be specifically determined where the movable property was located at the time of the transaction. This is fundamentally important in determining the territory for concluding a treaty. Products may be located at the main office, shipped to a subsidiary, or already in it.
The Letter of the Ministry of Finance No. 03-04-08/61 provides explanations on this matter. If an enterprise exports objects to the state where its branch is located, which will subsequently sell this movable property, this means that Russia will be recognized as the territory of the transaction. According to the explanations of the Federal Tax Service, if the contract is concluded after the material assets have been delivered, then the specified condition is no longer observed. Accordingly, in the latter case, a foreign state will be considered the territory of the transaction.
Summarizing the above, we can draw the following conclusion. The territory of sale of products will be the foreign country in which the representative office is located domestic enterprise, if prior to the signing of the agreement on its acquisition by a foreign partner, it was already in the branch or was shipped from the main office for this.
Important point
If an enterprise wants a foreign country to be recognized as a place of sale, it is necessary to draw up a supply agreement correctly and, which is very important, in a timely manner. There are situations when a foreign company wants to purchase objects in a branch, but they are not in stock at that moment. In this case, in order to recognize a foreign country as the territory of sale, it is necessary to draw up a supply contract not by the date when the purchaser applied to the representative office, but by the date when the batch of products arrived at his warehouse.
Art. 148 of the Tax Code of the Russian Federation (current version)
In accordance with general rule, the territory of the transaction is Russia, if the seller is present in the country. This provision is enshrined in paragraph 1 of Art. 148 of the Tax Code of the Russian Federation (sign. 5). The state registration of the enterprise serves as confirmation. In case of its absence, the evidence will be the information of the constituent documentation, as well as the address of the permanent representative office. For individual entrepreneurs, registration is proof. These provisions are enshrined in paragraph 2 of Art. 148 of the Tax Code of the Russian Federation. In paragraph three, there is an indication of supportive measures. In such cases, the place of sale of the main service or work acts as the territory for concluding a transaction. For example, an enterprise that repairs premises can additionally take out construction waste. This provision applies if the organization implements several types of services/works in accordance with the contract.
Exceptions
They are listed in sub. 1-4 paragraphs of the first art. 148 of the Tax Code of the Russian Federation. Exceptions include:
- Transfer, grant of patents, trademarks, licenses, copyrights or other similar rights.
- Development of computer programs, databases, their adaptation and modification.
- Provision of consulting services, execution of accounting, legal, engineering, advertising, marketing activities or related to information processing. An exception is the conduct of scientific research, development research. Engineering and consulting services are recognized as engineering and consulting services provided in the process of preparing production lines and selling products, construction and operation of infrastructure, industrial, agricultural and other facilities, design and pre-project activities. The procedures associated with the processing of information are considered to be the collection and generalization of data, the systematization and provision of results at the disposal of the user.
- Lease of movable property, except for ground vehicles.
- Provision of staff. This exception applies if the employees are located on the acquirer's premises.
- Rendering agency services a subject that attracts a third party on behalf of the main party to the contract.
In these situations, the transaction is considered concluded on the territory of the direct holding of certain events. It can also be the location of the material assets associated with the provision of services or the performance of work, or the address of the acquirer.
1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) operates on the territory of the Russian Federation.
The place of business of the buyer is the territory of the Russian Federation in the event that the buyer of the works (services) specified in this subparagraph is actually present on the territory of the Russian Federation on the basis of state registration of an organization or individual entrepreneur, and in its absence or in relation to branches and representative offices of the specified organization - on on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if the works (services) are acquired through this permanent representative office), the place of residence of an individual, unless otherwise provided by paragraphs thirteen - seventeenth of this subparagraph. The provision of this subparagraph shall apply when:
transfer, grant of patents, licenses, trademarks, copyrights or other similar rights, except for the services specified in paragraph 1 of Article 174.2 of this Code;
provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification, with the exception of the services specified in paragraph 1 of Article 174.2 of this Code;
provision of labor of employees (personnel) in the event that employees work at the place of activity of the buyer of services;
leasing of movable property, with the exception of leasing aircraft engines and other aviation technical property, if in accordance with the legislation of a foreign state, the territory of such a foreign state is recognized as the place of sale of such services, and leasing of ground vehicles;
provision of the services of an agent who, on behalf of the main party to the contract, engages a person (organization or individual) to provide the services provided for in this subparagraph;
paragraphs nine - ten have lost their force. - the federal law dated July 22, 2005 N 119-FZ;
transfer of emission reduction units (rights to emission reduction units) received as part of the implementation of projects aimed at reducing anthropogenic emissions or increasing removals by sinks greenhouse gases in accordance with Article 6 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change;
For an individual who is not individual entrepreneur purchasing the services specified in paragraph 1 of Article 174.2 of this Code, the territory of the Russian Federation is recognized as the place of business of the buyer if at least one of the following conditions is met:
the buyer's place of residence is the Russian Federation;
the location of the bank in which the account is opened, used by the buyer to pay for services, or the operator of electronic Money through which the buyer pays for services - on the territory of the Russian Federation;
the buyer's network address used when purchasing services is registered in the Russian Federation;
the international country code of the telephone number used to purchase or pay for services is assigned to the Russian Federation.
If, when providing services to individuals who are not individual entrepreneurs, specified in paragraph 1 of Article 174.2 of this Code, the place of the buyer’s activity is the territory of the Russian Federation and, at the same time, in accordance with the legislation of a foreign state in which the place of provision of these services is determined at the place of implementation activity of the buyer, the place of activity of the specified buyer is recognized as the territory of such a foreign state, the seller has the right to determine the place of activity of the buyer independently;
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to the transportation and (or) transportation of goods placed under the customs procedure customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in subparagraph 4.3 of this paragraph) are provided (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) destination are located on the territory of the Russian Federation, or by foreign persons who are not registered in tax authorities as taxpayers, if the points of departure and destination are located on the territory of the Russian Federation (with the exception of passenger and baggage transportation services provided by foreign persons not through a permanent representative office of this foreign person).
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a charter agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. At the same time, aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport are recognized as vehicles.
The territory of the Russian Federation is also recognized as the place of sale of services for the transportation of natural gas by pipeline transport in cases provided for by international treaties of the Russian Federation;
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (with the exception of the services specified in subparagraph 4.3 of this paragraph) when transporting goods from the place of arrival in the territory of the Russian Federation to the place of departure from the territory of the Russian Federation are (performed) by organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
4.3) services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations;
4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation in the event that during transportation in the territory of the Russian Federation an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;
5) the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of performing types of work (rendering types of services) not provided for by subparagraphs 1 - 4.1, 4.4 of this paragraph).
1.1. Unless otherwise provided by paragraph 2.1 of this article, for the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are connected directly with movable property located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance;
3) services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) does not carry out activities on the territory of the Russian Federation. The provision of this subparagraph shall apply when performing those types of work and services that are listed in subparagraph 4 of paragraph 1 of this article;
5) transportation (transportation) services and services (works) directly related to transportation, transportation, chartering are not listed in subparagraphs 4.1 - 4.3 of paragraph 1 of this article.
2. The place of activity of an organization or an individual entrepreneur performing types of work (providing types of services) not provided for in subparagraphs 1 - 4.1 of paragraph 1 of this article is the territory of the Russian Federation in the event that this organization or individual entrepreneur is actually present in the territory of the Russian Federation on the basis of the state registration, and in its absence or in relation to branches and representative offices of the specified organization - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body of the organization, the location of the permanent representative office in the Russian Federation (if the work is performed (services rendered) rendered through this permanent establishment) or the place of residence of an individual entrepreneur.
For the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of activity of an organization or an individual entrepreneur that provides for use aircraft, sea vessels or inland navigation vessels under a lease (time charter) agreement with a crew, if these vessels are used outside the territory of the Russian Federation. Federation for the extraction (catch) of aquatic biological resources and (or) research purposes or transportation between points located outside the territory of the Russian Federation.
2.1. For the purposes of this chapter, the place of sale of works (services) is the territory of the Russian Federation, if the performance of works, the provision of services are carried out for the purpose of geological study, exploration and production of hydrocarbons in subsoil plots located wholly or partially on the continental shelf and (or) in the exclusive economic zone Russian Federation. The provisions of this paragraph apply to the following types of work (services):
1) works (services) performed (rendered) within the boundaries of the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or within the boundaries of the Russian part (Russian sector) of the bottom of the Caspian Sea, for regional geological study, geological study and exploration of marine deposits of hydrocarbon raw materials (including services for the geological study of the subsoil and the reproduction of the mineral resource base, services for geophysical research of wells, geological exploration and seismic surveys, exploration drilling, services for monitoring the state of the subsoil, services for aerial photography), the creation, bringing to the state readiness for use (operation), maintenance, repair, reconstruction, modernization, technical re-equipment, conservation, dismantling, liquidation (other capital works) of artificial islands, installations and structures, as well as other property located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, which is used (created for use) in activities related to the production of hydrocarbons at an offshore hydrocarbon field;
2) works (services) for the extraction of hydrocarbon raw materials, including the construction (drilling) of wells;
3) works (services) for the preparation (primary processing) of hydrocarbon raw materials;
4) works (services) for transportation and (or) transportation of hydrocarbon raw materials from points of departure located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation, as well as works (services) directly related to such transportation and ( or) transportation performed (provided) by Russian and (or) foreign organizations.
3. If an organization or an individual entrepreneur performs (provides) several types of work (services) and the implementation of some works (services) is of an auxiliary nature in relation to the implementation of other works (services), the place of implementation of auxiliary works (services) is recognized as the place of implementation main works (services).
4. Documents confirming the place of performance of work (rendering of services), unless otherwise provided by paragraph 5 of this article, are:
1) a contract concluded with foreign or Russian persons;
2) documents confirming the fact of performance of works (rendering of services).
5. Documents confirming the place of provision of services specified in paragraph 1 of Article 174.2 of this Code are registers of operations indicating the fulfillment of the conditions provided for in paragraphs two and fourteen - seventeen of subparagraph 4 of paragraph 1 of this article, on the basis of which the buyer is recognized as the place of business of the buyer the territory of the Russian Federation, as well as the cost of these services.
1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) operates on the territory of the Russian Federation.
The place of business of the buyer is the territory of the Russian Federation in the event that the buyer of the works (services) specified in this subparagraph is actually present on the territory of the Russian Federation on the basis of state registration of an organization or individual entrepreneur, and in its absence or in relation to branches and representative offices of the specified organization - on on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if works (services) were purchased through this permanent representative office), the place of residence of the individual. The provision of this subparagraph shall apply when:
transfer, grant of patents, licenses, trademarks, copyrights or other similar rights;
provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
providing consulting, legal, accounting, auditing, engineering, advertising, marketing services, information processing services, as well as in research and development work. Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services). Information processing services include services for collecting and summarizing, systematizing information arrays and providing the user with the results of processing this information;
provision of staff, if the staff works at the buyer's place of business;
leasing of movable property, with the exception of land vehicles;
provision of the services of an agent who, on behalf of the main party to the contract, engages a person (organization or individual) to provide the services provided for in this subparagraph;
paragraphs nine - ten have lost their force;
transfer of emission reduction units (rights to emission reduction units) received as part of the implementation of projects aimed at reducing anthropogenic emissions or increasing removals by sinks of greenhouse gases in accordance with Article 6 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change;
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to the transportation and (or) transportation of goods placed under the customs procedure customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in subparagraph 4.3 of this paragraph) are provided (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) the point of destination is located on the territory of the Russian Federation, or by foreign persons who are not registered with the tax authorities as taxpayers, if the points of departure and destination are located on the territory of the Russian Federation (with the exception of passenger and baggage transportation services provided by foreign persons not through a permanent representation of this and strange face).
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a charter agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. At the same time, aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport are recognized as vehicles;
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (with the exception of the services specified in subparagraph 4.3 of this paragraph) when transporting goods from the place of arrival in the territory of the Russian Federation to the place of departure from the territory of the Russian Federation are (performed) by organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
4.3) services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations;
4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation in the event that during transportation in the territory of the Russian Federation an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;
5) the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of performing types of work (rendering types of services) not provided for by subparagraphs 1 - 4.1, 4.4 of this paragraph).
1.1. Unless otherwise provided by paragraph 2.1 of this article, for the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are connected directly with movable property located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance;
3) services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) does not carry out activities on the territory of the Russian Federation. The provision of this subparagraph shall apply when performing those types of work and services that are listed in subparagraph 4 of paragraph 1 of this article;
5) transportation (transportation) services and services (works) directly related to transportation, transportation, chartering are not listed in subparagraphs 4.1 - 4.3 of paragraph 1 of this article.
2. The place of activity of an organization or an individual entrepreneur performing types of work (providing types of services) not provided for in subparagraphs 1 - 4.1 of paragraph 1 of this article is the territory of the Russian Federation in the event that this organization or individual entrepreneur is actually present in the territory of the Russian Federation on the basis of the state registration, and in its absence or in relation to branches and representative offices of the specified organization - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body of the organization, the location of the permanent representative office in the Russian Federation (if the work is performed (services rendered) rendered through this permanent establishment) or the place of residence of an individual entrepreneur.
For the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of activity of an organization or an individual entrepreneur that provides for use aircraft, sea vessels or inland navigation vessels under a lease (time charter) agreement with a crew, if these vessels are used outside the territory of the Russian Federation. Federation for the extraction (catch) of aquatic biological resources and (or) research purposes or transportation between points located outside the territory of the Russian Federation.
2.1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if the performance of work, the provision of services are carried out for the purpose of geological study, exploration and production of hydrocarbon raw materials in subsoil plots located wholly or partially on the continental shelf and (or) in the exclusive economic zone of the Russian Federation. The provisions of this paragraph apply to the following types of work (services):
1) works (services) performed (rendered) within the boundaries of the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or within the boundaries of the Russian part (Russian sector) of the bottom of the Caspian Sea, for regional geological study, geological study and exploration of marine deposits of hydrocarbon raw materials (including services for the geological study of the subsoil and the reproduction of the mineral resource base, services for geophysical research of wells, geological exploration and seismic surveys, exploration drilling, services for monitoring the state of the subsoil, services for aerial photography), the creation, bringing to the state readiness for use (operation), maintenance, repair, reconstruction, modernization, technical re-equipment, conservation, dismantling, liquidation (other capital works) of artificial islands, installations and structures, as well as other property located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, which is used (created for use) in activities related to the production of hydrocarbons at an offshore hydrocarbon field;
2) works (services) for the extraction of hydrocarbon raw materials, including the construction (drilling) of wells;
3) works (services) for the preparation (primary processing) of hydrocarbon raw materials;
4) works (services) for transportation and (or) transportation of hydrocarbon raw materials from points of departure located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation, as well as works (services) directly related to such transportation and ( or) transportation performed (provided) by Russian and (or) foreign organizations.
3. If an organization or an individual entrepreneur performs (provides) several types of work (services) and the implementation of some works (services) is of an auxiliary nature in relation to the implementation of other works (services), the place of implementation of auxiliary works (services) is recognized as the place of implementation main works (services).
4. Documents confirming the place of performance of work (rendering of services) are:
1) a contract concluded with foreign or Russian persons;
2) documents confirming the fact of performance of works (rendering of services).
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