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От бюлетина на EY: Правила за подаване на отчети по държави

12 май 2017, 465 прочитания

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EY, бюлетинВъвеждане на правила за подаване на отчети по държави (Country-by-country reporting)
 
Министерството на финансите публикува проект на Закон за изменение и допълнение на Данъчно-осигурителния процесуален кодекс, с който се въвеждат правила за подаване на отчети по държави съгласно приетата Директива 2016/881. Въведените правила за подаване на отчети по държави са резултат от международната инициатива на Организацията за икономическо сътрудничество и развитие (ОИСР) и G20 за борба с укриването на данъци и отклонението от данъчно облагане. Чрез приемането на този законопроект, България ще се присъедини към държавите, които ще обменят информация за мултинационални компании. Списъкът от държави включва, както страни-членки на ЕС, така и трети страни, които са страни по специална многостранна конвенция, създадена за тази цел.
Обменът на информация ще позволи на данъчните власти да анализират функциите на компаниите, които са част от международни групи. Също така, ще може да бъде преценено кои вътрешногрупови сделки водят до намаляване на данъчната основа укриването на данъци и отклонението от данъчно облагане и прехвърляне на печалби.

Как ще се прилага?
 
Приетият от ОИСР план за борба с изкуственото намаляване на данъчната основа и прехвърляне на печалби към юрисдикции с ниско или нулево облагане (BEPS) съдържа и рамката за изготвяне и подаване на отчети по държави. Предвижда се мултинационалните компании да могат да подават отчети в една от юрисдикциите, където извършват дейност (one-stop-shop), която да обменя информацията с другите държави, част от мрежата. Този механизъм е приложим за всички държави-членки на ЕС и трети страни, които са се присъединили към международната конвенция за обмен на отчети.


Каква информация ще се предоставя?
 
Отчетите по държави трябва да съдържат следната информация: размер на приходите, печалба (загуба) преди данъчно облагане, размер на корпоративния данък, регистриран капитал, брой служители и материални активи, различни от парични средства или техни еквиваленти, за всяка държава, в която мултинационалната група извършва дейност.
Също така, предприятието трябва да предостави информация в коя държава е местно лице за данъчни цели, както и данни за основната икономическа дейност на всяко съставно предприятие или място на стопанска дейност/клон на компания, част от групата.

Трябва ли да изготвяте и подавате отчет по държави до НАП?
 
Българско дружество или място на стопанска дейност/клон на чуждестранно дружество, част от международна група, може да има задължение да подава отчет по държави в следните случаи:
 
1) Българско дружество е крайно предприятие майка, част от мултинационална група с приходи от 100 млн. лв. (51 млн. евро) и повече на консолидирана база;
 
2) Българско дъщерно дружество/място на стопанска дейност/клон, част от мултинационална група е определено от групата за заместващо предприятие, което да подаде отчета за цялата група в България.
 
3) Предложените разпоредби уреждат и редица случаи, в които за българско съставно предприятие, което е част от мултинационална група, би могло да възникне задължение за подаване на отчети в България. В тази връзка е препоръчително да се направи допълнителен анализ на база на конкретната фактическа обстановка, за да се определи дали за дадената компания/място на стопанска дейност/клон възниква такова задължение.
 
Важно е да се отбележи, че потенциалните задължения по 2) и 3) биха възникнали, когато мултинационалната група има приходи от 1,467 млн. лв. (750 млн. евро) и повече на консолидирана база.
 
Съгласно предложените промени в законопроекта, първият период за подаване на отчети за крайно предприятие майка или заместващо предприятие обхваща данъчната година, приключваща на 31 декември 2016 г. Отчетът по държави трябва да бъде подаден до 12 месеца след края на данъчната година, за която се отнася. Следователно, отчетът за 2016 г. следва да бъде подаден до 31 декември 2017 г.
 
Когато предоставящо информация предприятие е съставно предприятие, различно от крайното предприятие майка или заместващо предприятие майка, първият отчет по държави се подава за отчетната данъчна година, започваща на 1 януари 2017 г. или по-късно през тази година.


Задължения за подаване на уведомления до НАП
 
Съгласно предложените правила, уведомления до НАП трябва да бъдат подадени в следните случаи:
 
1) Уведомление дали българското предприятие е крайно предприятие майка, заместващо предприятие или съставно предприятие, което има задължение да подава отчет за групата в България;
 
2) Ако горното не е приложимо за българското предприятие, местното дружество/място на стопанска дейност/клон трябва да уведоми кое предприятие от групата ще подава отчета, както и в коя държава е местно лице подаващото отчета предприятие.
 
Посочените уведомления трябва да бъдат подадени до края на данъчната година, за която се отнасят. За финансовата година, приключваща на 31 декември 2016 г., уведомленията по 1) и 2) трябва да бъдат подадени до 30 септември 2017 г.

Какви санкции могат да бъдат налагани?
 
Предвидени са следните санкции в случаите на неспазване на задълженията, свързани с правилата за подаване на отчети по държави:
 
Нарушение Санкция
Неподаване или подаване със закъснение на отчет  от 100 хил. до 200 хил. лв. (от 51 хил. до 102 хил. евро)
Подаване на непълна или невярна информация, съдържаща се в отчет от 50 хил. до 150 хил. лв. (от 26 хил. до 77 хил. евро)
Неуведомяване на НАП за отказ от предоставяне на информация от крайното предприятие майка 10 хил. лв. (5 хил. евро)
Неизпълнение на задължение за подаване на уведомление до НАП или подадено уведомление след крайния срок   от 50 хил. до 150 хил. лв. (от 26 хил. до 77 хил. евро)
 
  
Какво е добре да направим?
 
Препоръчително е мултинационални групи със значителен размер активи или персонал в България да преразгледат политиките си за трансферно ценообразуване, за да се уверят, че реализираните печалби съответстват на създадената стойност, с която допринасят от дейността си в България.
 

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