ЕНВД: Продажа электронных карт

Деятельность по розничной реализации этих карт от своего имени подпадает под ЕНВД, если продавец карт получил их от оператора связи по договору купли-продажи (поставки). Карты экспресс-оплаты и сим-карты являются средством предварительной оплаты услуг связи. Сами по себе услуги связи не входят в перечень видов деятельности, которые могут быть переведены на ЕНВД (п. 2 ст. 346.26 НК). Но средства оплаты этих услуг признаются товарами, если продавец имеет на них право собственности (ст. 38 НК, ст. 128 ГК).

Аналогичная точка зрения отражена в письмах Минфина от 17.01.2014 № 03-11-11/1349, от 30.03.2010 № 03-11-11/84, от 12.02.2009 № 03-11-06/3/30. Эта позиция подтверждается арбитражной практикой (см., например, постановления ФАС Центрального округа от 14.10.2008 № А48-4840/07-13, Северо-Западного округа от 29.11.2007 № А42-1282/2007, Западно-Сибирского округа от 01.03.2007 № Ф04-862/2007(31844-А45-27), Восточно-Сибирского округа от 17.01.2007 № А33-13614/06-Ф02-7305/06-С1, Поволжского округа от 06.03.2007 № А55-10226/2006-31).

Внимание: некоторые суды считают, что реализация карт экспресс-оплаты и сим-карт не относится к деятельности, в отношении которой можно применять ЕНВД. Они поясняют, что такие карты не могут быть признаны товаром, реализуемым по договорам розничной купли-продажи, ни при каких условиях

По вопросу применения ЕНВД при распространении карт экспресс-оплаты и сим-карт в рамках договора комиссии контролирующие ведомства высказываются положительно (письма Минфина от 17.01.2014 № 03-11-11/1349, от 30.03.2010 № 03-11-11/84). Однако для этого комиссионер должен выполнить ряд дополнительных условий.

Что касается реализации карт экспресс-оплаты в рамках агентских договоров, заключенных с операторами связи – принципалами, то в письмах от 17.01.2014 № 03-11-11/1349, от 30.03.2010 № 03-11-11/84, от 12.02.2009 № 03-11-06/3/30 Минфин указал, что такая деятельность на ЕНВД не переводится. Она должна облагаться налогами в рамках общей или упрощенной системы налогообложения (независимо от чьего имени – принципала или агента – осуществляется реализация). Таким образом, с учетом этих разъяснений финансового ведомства применение ЕНВД по розничной торговле картами экспресс-оплаты и сим-картами по агентским договорам может привести к возражениям проверяющих.

[vc_headings borderclr=”#000000″ title=”Мы оказываем следующие виды услуг” titleclr=”#000000″][/vc_headings]

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