I am an entrepreneur who uses UTII. Am I VAT?

Question: I am an entrepreneur who uses UTII. Am I VAT? Answer: No, not. In accordance with paragraph 4 of Art. 346.26 Tax Code, organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities are not recognized by the taxpayers of value added tax (with respect to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code, implemented in the framework of entrepreneurial activity subject to flat tax), excluding value added tax payable when importing goods into the customs territory of the Russian Federation. Important: Note that the obligation to pay VAT for firms and entrepreneurs using UTII may occur also in the following cases: - the duties of a tax agent - invoicing to VAT. Cases where the employer has the status of a tax agent under the VAT are listed in article 161 of the Tax Code. Reason: Tax Code, Chapter 26.3. The taxation system in a single tax on imputed income for individual activities Article 346.26. General 4. Payment of the organization of a unified tax provides for their exemption from the obligation to pay tax on profits (in respect of profits derived from business activities subject to the uniform tax), property tax (in respect of property used for entrepreneurial activity subject to the flat tax). Payment of individual entrepreneurs of the single tax provides for their exemption from the obligation to pay tax on personal income organizations and individual entrepreneurs who are taxpayers of the single tax, not recognized by the taxpayers of value added tax ... Calculation and payment of other taxes and fees not specified in this paragraph shall be taxpayers in accordance with other modes of taxation. Tax Code, Chapter 21. VALUE ADDED TAX Section 161. Features of determining the tax base by tax agents 1. The sale of goods (works, services), the place of which is the territory of the Russian Federation, the taxpayers - foreign persons not registered with the tax authorities as tax payers, the tax base is defined as the amount of revenue from the sale of these goods (works, services), taking into account tax. The tax base is determined separately in the commission of every transaction on the sale of goods (works, services) in the Russian Federation with respect to this chapter. 2. The tax base is referred to in paragraph 1 of this Article shall be determined by tax agents. In this case, tax agents are recognized organizations and individual entrepreneurs, registered with the tax authorities who have purchased the territory of the Russian Federation of goods (works, services) have referred to in paragraph 1 of this article of foreign persons. Tax agents are obliged to calculate, withhold the tax and pay into the budget proper amount of tax regardless of whether they perform duties of the taxpayer associated with the calculation and payment of taxes and other obligations established by this chapter. The provisions of paragraph 3 of Article 161 (as amended by Federal law from 26.11.2008 N 224-FZ) are used for the shipment of goods (works, services) and the transfer of property rights, carried out since 1 January 2009. Tax agent shall be numbered at the tax rate provided for in paragraph 3 of Article 164 of this Code, the appropriate amount of tax withheld from the taxpayer and its transfer to the budget.