Gifts for March 8 for employees: VAT-nuances

The company purchased gifts for March 8 for employees.

How in this case to make tax invoices (NN) when issuing gifts?
Is it enough to draw up “common” NN (zero and per min base) or is it necessary for each employee?
Do “offsetting” tax liabilities accrue?

Gift giving = free transfer = delivery (items 14.1.191 NKU) = object of VAT taxation. Since the contract value in this case is zero, VAT is charged on the basis of the minbase — the cost of acquiring gifts (para. 188.1 of the TCU). In this case, you need to make two NN:

- the first - at a negotiated (i.e. zero) cost. According to the general rules, such NN should be drawn up for each delivery (each issuance of a gift). But since the amount of VAT in it is zero, then there is no responsibility for its late registration (Art. 120 of the TCU) and incorrect filling. Therefore, it is possible (and expediently) to compile one and, in principle, even the last day of the month when gifts are presented to employees. Although “according to the rules”, it is necessary to prepare HH by the date of issuing gifts to employees.

In the “cap” of such NN in the field “Do not prydnadadnyu otrimuvachu ...” put the mark “X” and the type of reason “02”. But it is not necessary to affix the indication of aggregation, because such NN does not correspond to any attribute of aggregation. In the title of such NN:

1) in the fields for filling in the seller’s data - we put down our data, including filling in the “tax payer number tax payer” field;

2) in the fields for filling in the data about the buyer - in the field “Otrimuvach (purchaser)” we indicate “Non-payment list”, in the TIN field - “100000000000”, the field “tax return number of tax payer” is not filled;

- the second - to the minbaz with the type of cause "15". Payer may:

- or to make “individual” NN - on the day of giving out gifts to employees (in our case it will be one NN for all issued gifts);

- or compile a consolidated TI per minbase no later than the last day of the month in which such operations took place (para. 201.4 of the TCU).

If we compile a consolidated NN, then in the “cap” of the NN we indicate the sign code “3” (clause 11 of Procedure No. 1307). In the field "Do not pay out the message from the rythm of the ..." put the mark "X" and the type of the cause "15". In the heading part of NN in the fields reserved for filling in both the seller’s data and the buyer's data, we put down our data. In the column “Nomenclature of goods / service sellers”, besides the actual name of the goods, the following text is indicated: “re-assigned the basis of the sub-article, assigned to the articles 188 і 189 of the Sub-Code of Ukraine, over the actual price post”. But columns 3.1, 3.2, 3.3, 4, 5, 12 of section B are not filled out (clause 16 of Order No. 1307).

Further, on the accrual of "compensating" BUT. Over the past two years, fiscal officials say that with free transfers, it is enough to charge only BUT based on the base determined in accordance with paragraph 188.1 of the TCU. But the "compensating" BUT charge is not necessary!