18 ноября 2019
Екатерина Уцына
ArturVerkhovetskiy / Depositphotos.com
Налоговым законодательством установлено, что освобождаются от налогообложения НДС стоимость услуг по присмотру и уходу за детьми дошкольными организациями (подп. 4 п. 2 ст. 149 Налогового кодекса). При этом стоит учесть, что для применения такой льготы организация должна иметь лицензию на осуществление образовательной деятельности. Ведь именно ведение образовательной программы дошкольного образования дает право на применение освобождения. А та, в свою очередь, может реализоваться только при наличии соответствующей лицензии у организации (п. 40 ч. 1 ст. 12 Федерального закона от 4 мая 2011 г. № 99-ФЗ).
Вместе с тем, как поясняет Минфин России, данная норма, освобождающая от НДС, не может применяться в отношении услуг по присмотру и уходу за детьми в группах продленного дня, оказываемых организациями начального и среднего общего образования (письмо Департамента налоговой и таможенной политики Минфина России от 7 ноября 2019 г. №03-07-14/85682). Ведь такие нормы прямо не прописаны в налоговом законодательстве. А значит, в стоимость услуг по продленке должен включаться налог по ставке 20% (п. 3 ст. 164 НК РФ).
Что касается проведение занятий с несовершеннолетними детьми в кружках, студиях и секциях, включая спортивные, то такие услуги, в отличие от продленки, налогом не облагаются (подп. 4 п. 2 ст. 149 НК РФ). Причем, как поясняет Минфин России, данное освобождение применяется как организациями, осуществляющими образовательную деятельность, так и иными организациями, в том числе муниципальными (бюджетными, автономными) организациями, не осуществляющими образовательную деятельность (письмо Департамента налоговой и таможенной политики Минфина России от 21 июня 2018 г. № 03-07-07/42413). То есть наличие лицензии на ведение образовательной деятельности не обязательно.
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