1. Produced, transmitted, consumed energy resources are subject to mandatory accounting using metering devices for energy resources used. The requirements of this article regarding the organization of accounting of energy resources used apply to facilities connected to electrical networks of centralized power supply, and (or) centralized heat supply systems, and (or) centralized water supply systems, and (or) centralized gas supply systems, and (or) other systems of centralized supply of energy resources. If other requirements for the installation sites of metering devices for energy resources used are not established by this Federal Law, other federal laws, other regulatory legal acts Russian Federation, the implementation of the requirements of this article in terms of organizing the accounting of energy resources used in relation to facilities connected to centralized supply systems with the corresponding energy resource must ensure accounting of the energy resources used in the places where these facilities are connected to such systems or in relation to facilities used for the transmission of energy resources, in places where adjacent facilities are connected, used for the transfer of energy resources and owned by right of ownership or other basis provided for by the legislation of the Russian Federation to different persons. Requirements for the characteristics of metering devices for energy resources used are determined in accordance with the legislation of the Russian Federation. The requirements of this article regarding the organization of accounting of energy resources used do not apply to dilapidated, emergency facilities, facilities subject to demolition or major repairs before January 1, 2013, as well as facilities whose maximum volume of natural gas consumption is less than two cubic meters per hour ( regarding the organization of accounting of natural gas used).
2. Payments for energy resources must be made on the basis of data on the quantitative value of energy resources produced, transmitted, consumed, determined using metering devices for energy resources used. Installed in accordance with the requirements of the legislation of the Russian Federation, metering devices for used energy resources must be put into operation no later than the month following the date of their installation, and their use must begin when making payments for energy resources no later than the first day of the month following the month of commissioning of these metering devices into operation. Payments for energy resources can be carried out without taking into account data obtained using installed and commissioned metering devices for energy resources used, under a supply agreement, a purchase and sale agreement for energy resources, which includes the terms of an energy service agreement (contract). Before installing metering devices for used energy resources, as well as in the event of failure, loss or expiration of the service life of metering devices for used energy resources, payments for energy resources must be carried out using calculation methods for determining the amount of energy resources established in accordance with the legislation of the Russian Federation. At the same time, these calculation methods must determine the amount of energy resources in such a way as to encourage buyers of energy resources to make calculations based on data on their quantitative value, determined using metering devices for energy resources used.
3. Until January 1, 2011, state authorities, local government bodies, with the exception of state authorities, local government bodies of the Republic of Crimea and the federal city of Sevastopol, ensure the completion of measures to equip buildings, structures, structures used to house these bodies, that are in state or municipal ownership and put into operation on the date of entry into force of this Federal Law, metering devices used for water, natural gas, thermal energy, electrical energy and putting the installed metering devices into operation. For the Republic of Crimea and the federal city of Sevastopol, measures to equip buildings, structures, structures specified in this part with meters for used water, thermal energy, electrical energy and put the installed meters into operation are carried out before January 1, 2019, and for equipping with devices metering of used natural gas and commissioning of installed metering devices - until January 1, 2021.
4. Until January 1, 2011, owners of buildings, structures, structures and other objects that were put into operation on the day this Federal Law came into force and during the operation of which energy resources are used (including temporary objects), with the exception of the objects specified in Parts 3 and 6 of this article are required to complete equipping such facilities with metering devices for used water, natural gas, thermal energy, electrical energy, as well as putting the installed metering devices into operation.
4.1. For the Republic of Crimea and the federal city of Sevastopol, owners of buildings, structures, structures and other facilities that were put into operation on the date of entry into force of this Federal Law and in the operation of which energy resources are used (including temporary facilities), with the exception of the facilities specified in parts 3, 5 and 6 of this article, are required to complete equipping such facilities with metering devices for used water, thermal energy, electrical energy and putting the installed metering devices into operation before January 1, 2019, and equipping them with metering devices for natural gas used and commissioning the installed metering devices to be put into operation until January 1, 2021.
5. Until July 1, 2012, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2019, owners of residential buildings, with the exception of those specified in part 6 of this article, owners of premises in apartment buildings put into operation on the day this came into force Federal law is required to ensure that such houses are equipped with metering devices for used water, thermal energy, and electrical energy, as well as putting the installed metering devices into operation. At the same time, apartment buildings within the specified period must be equipped with collective (common building) metering devices for used water, thermal energy, electrical energy, as well as individual and common (for a communal apartment) metering devices for used water, electrical energy.
5.1. Until January 1, 2015, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2021, the owners of the objects specified in part 5 of this article are obliged to ensure that these objects are equipped with individual and general (for communal apartments) meters for natural gas used, and also commissioning of installed metering devices.
5.2. The obligation provided for in Part 5.1 of this article does not apply to owners of residential buildings and premises in an apartment building heated without the use of gas-powered equipment.
6. Until July 1, 2012, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2019, the owners of residential buildings, country houses or garden houses put into operation on the date of entry into force of this Federal Law, which are united by those owned or created by them organizations (associations) with common networks of engineering and technical support connected to electrical networks of centralized power supply, and (or) centralized heat supply systems, and (or) centralized water supply systems, and (or) other centralized supply systems of energy resources, with the exception of centralized gas supply systems , are obliged to ensure the installation of collective (on the border with centralized systems) metering devices used for water, thermal energy, electrical energy, as well as putting installed metering devices into operation.
6.1. Until January 1, 2015, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2021, the owners of the objects specified in part 6 of this article and united by common networks of engineering and technical support belonging to them or organizations (associations) created by them and connected to centralized gas supply system, are obliged to ensure the installation of collective (on the border with centralized systems) metering devices for natural gas used at these facilities, as well as the commissioning of installed metering devices.
7. Buildings, structures, structures and other objects during the operation of which energy resources are used, including temporary objects put into operation after the date of entry into force of this Federal Law, on the date of their commissioning must be equipped with metering devices for the energy used resources similar to those specified in parts 3 - 6.1 of this article. Apartment buildings put into operation from January 1, 2012 after construction and reconstruction must be equipped with additional individual metering devices for used thermal energy, and apartment buildings put into operation from January 1, 2012 after major repairs must be equipped with individual metering devices the thermal energy used if it is technically possible to install them. Owners of metering devices used for energy resources are obliged to ensure proper operation of these metering devices, their safety, and timely replacement.
8. Actions for the installation, replacement, operation of metering devices for energy resources used are entitled to be carried out by persons who meet the requirements established by the legislation of the Russian Federation for the implementation of such actions. Until January 1, 2019, owners of facilities that are specified in parts 3 of this article and the maximum volume of thermal energy consumption of which is less than two tenths of a gigacalorie per hour are required to ensure that such facilities are equipped with meters for the used thermal energy specified in parts 3 of this article , as well as putting installed metering devices into operation. The rules for commercial metering of thermal energy and coolant, approved by the Government of the Russian Federation, may establish the specifics of metering thermal energy and coolant, as well as the specifics of fulfilling the obligation to equip the facilities specified in parts 3 of this article with metering devices.
9. From July 1, 2010, organizations that supply water, natural gas, thermal energy, electrical energy or their transmission and whose engineering support networks have a direct connection to the networks that are part of the engineering technical equipment facilities that are subject, in accordance with the requirements of this article, to be equipped with metering devices for used energy resources, are obliged to carry out activities for the installation, replacement, operation of metering devices for used energy resources, the supply or transmission of which they carry out. These organizations do not have the right to refuse persons who have applied to them to enter into an agreement regulating the conditions for the installation, replacement and (or) operation of metering devices for the energy resources used, the supply or transmission of which they carry out. The price of such a contract is determined by agreement of the parties. For delay in fulfilling the obligation to install, replace and (or) operate these metering devices, the specified organizations pay the consumer for each day of delay a penalty (penalty), determined in the amount of one three hundredth of the refinancing rate of the Central Bank of the Russian Federation, valid on the day of fulfillment of the obligation, but not more than in the amount of the price of performing work or providing services under the contract. The procedure for concluding and essential terms of such an agreement are approved by the authorized federal executive body. An agreement regulating the conditions for the installation of a collective or individual (common for a communal apartment) metering device for the energy resource used (the supply or transfer of which is carried out by the specified organizations) and concluded with the citizen - owner of a residential building, garden house or a person authorized by him, with the citizen - owner of the premises in an apartment building or by the person responsible for the maintenance of the apartment building, in order to fulfill their duties provided for in parts 5 - 6.1 of this article, must contain a condition on payment of the price determined by such an agreement in equal shares within five years from the date of its conclusion, with the exception of the case if the consumer has expressed his intention to pay the price determined by such an agreement in a lump sum or with a shorter installment period. When a provision on installments is included in such an agreement, the price determined by such an agreement must include the amount of interest accrued in connection with the provision of installments, but not more than in the amount of the refinancing rate of the Central Bank of the Russian Federation in effect on the date of accrual, except in cases where the corresponding compensation is carried out at the expense of the budget of the constituent entity of the Russian Federation, the local budget. A subject of the Russian Federation, a municipal entity has the right to provide, in the manner established by the budget legislation of the Russian Federation, at the expense of the budget of the subject of the Russian Federation, the local budget, support to these organizations by allocating funds to them to reimburse the expenses incurred by them in connection with the provision of installment plans.
10. Until July 1, 2010, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2019, the organizations specified in part 9 of this article are obliged to provide the owners of residential buildings specified in part 5 of this article, part 6 of this article, proposals for equipping the facilities specified in parts 5 and 6 of this article with metering devices for the energy resources used, the supply or transfer of which is carried out by the specified organizations. The approximate form of a proposal to equip with metering devices for energy resources used is approved by the authorized federal executive body. If the sale of energy resources for the facilities specified in parts 5 and 6 of this article is carried out on the basis of a public agreement by an organization other than those specified in part 9 of this article, no later than July 1, 2010, and for the Republic of Crimea and the federal city of Sevastopol no later than January 1, 2019, it is obliged to provide the owners of residential buildings specified in part 5 of this article, owners of premises in apartment buildings, persons responsible for the maintenance apartment buildings, to persons representing the interests of the owners specified in part 6 of this article, information received from publicly available sources about possible providers of services for equipping the facilities specified in parts 5 and 6 of this article with metering devices for the energy resources used. Persons responsible for the maintenance of apartment buildings are obliged to inform the owners of premises in apartment buildings about proposals received to equip apartment buildings and premises therein with devices for metering the energy resources used, as well as about the deadlines established by this Federal Law for equipping them with meters for the energy resources used. Organizations that supply or transmit natural gas and whose engineering and technical support networks are directly connected to the networks that are part of the engineering and technical equipment of facilities that are subject, in accordance with the requirements of this article, to be equipped with metering devices for natural gas used, are required to submit no later than January 1, 2013, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2019, to the persons specified in parts 5.1 and 6.1 of this article, proposals to equip such facilities with natural gas meters. In relation to the facilities that are specified in parts 3 of this article and the maximum volume of thermal energy consumption of which is less than two tenths of a gigacalorie per hour, proposals to equip such facilities with metering devices for the thermal energy used must be submitted no later than July 1, 2018.
11. A subject of the Russian Federation, a municipal entity has the right to provide support to certain categories of consumers at the expense of the budget of the subject of the Russian Federation, the local budget by allocating funds to them for the installation of metering devices for the energy resources used, intended for payments for the energy resources used. If these meters are installed at the expense of budget funds persons for whom these metering devices are intended for settlements are exempt from fulfilling this obligation to the relevant extent.
12. Until January 1, 2012, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2019 (in relation to objects provided for in parts 3 and this article), until July 1, 2013, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2019 (in relation to facilities provided for in parts 5 and this article, in terms of equipping them with meters for water, heat, electrical energy, including equipping apartment buildings with collective (common) meters for water, heat, electrical energy, as well as individual and general (for communal apartments) metering devices used for water, electrical energy), until January 1, 2021 (in relation to objects provided for in parts 3 of this article, the maximum volume of thermal energy consumption of which is less than two tenths gigacalories per hour) and until January 1, 2019, and for the Republic of Crimea and the federal city of Sevastopol until January 1, 2021 (in relation to the facilities provided for in parts 5.1 and 6.1 of this article, in terms of equipping them with meters for natural gas used) organizations, specified in part 9 of this article are obliged to take actions to equip with metering devices for the energy resources used, the supply and transfer of which the specified organizations carry out, objects whose engineering equipment is directly connected to the engineering support networks belonging to them and which, in violation of the requirements of parts 3 - 6.1 and this article were not equipped with metering devices for energy resources used within the prescribed period. A person who has not fulfilled the obligation to equip these facilities with metering devices for energy resources used within the prescribed period must provide access to the specified organizations to the installation sites for metering devices used for energy resources and pay the costs of these organizations for the installation of these metering devices, and must not interfere with their commissioning . In case of refusal to pay expenses on a voluntary basis, a person who has not fulfilled the obligation to equip these facilities with meters for energy resources used within the prescribed period must also pay the expenses incurred by these organizations in connection with the need for forced collection. At the same time, citizens - owners of residential buildings, garden houses, citizens - owners of premises in apartment buildings who have not fulfilled the obligations provided for in parts 5 - 6 within the prescribed period. 1 and this article, if this required the said organizations to take action to install metering devices for the energy resources used, pay in equal shares for five years from the date of their installation the costs of the said organizations for the installation of these metering devices, provided that they do not express an intention to pay for such expenses at a time or with a shorter installment period. If an installment plan is granted, the costs of installing meters for energy resources used are subject to increase by the amount of interest accrued in connection with the provision of an installment plan, but not more than in the amount of the refinancing rate of the Central Bank of the Russian Federation in effect on the date of accrual, unless the corresponding compensation carried out at the expense of the budget of the constituent entity of the Russian Federation, the local budget. After January 1, 2012, and for the Republic of Crimea and the federal city of Sevastopol after January 1, 2019 (in relation to the facilities specified in parts 3 and this article, and put into operation after the date of entry into force of this Federal Law of similar facilities), after July 1, 2013, and for the Republic of Crimea and the federal city of Sevastopol after January 1, 2019 (in relation to the facilities provided for in parts 5 and this article and similar facilities put into operation after the date of entry into force of this Federal Law in terms of equipping them with meters used water, thermal energy, electrical energy, including equipping apartment buildings with collective (community) meters for water, thermal energy, electrical energy, as well as individual and common (for communal apartments) meters for water and electrical energy), after 1 January 2021 (in relation to facilities provided for in parts 3 of this article, the maximum volume of thermal energy consumption of which is less than two tenths of a gigacalorie per hour, and similar facilities put into operation after the date of entry into force of this Federal Law) and after January 1, 2019 year, and for the Republic of Crimea and the federal city of Sevastopol after January 1, 2021 (in relation to the facilities provided for in parts 5.1 and 6.1 of this article and similar facilities put into operation after the date of entry into force of this Federal Law in terms of equipping them with metering devices for natural gas used ) the provisions of this part must be complied with in all cases of detection by the specified organizations of violations of the requirements established by this article regarding the accounting of energy resources used using metering devices and failure to eliminate such violations by the person who committed them before the expiration of two months from the date of their discovery. The specified organizations, when identifying facts of failure by the owners of metering devices for energy resources used, to ensure the proper operation of these metering devices and failure to eliminate such failure before the expiration of two months from the date of its discovery, are also obliged to begin operating these metering devices, attributing the costs incurred to the owners of these metering devices. The owners of these metering devices or persons who are the owners of the objects on which these metering devices are installed are obliged to provide access to the said organizations to the metering devices for the energy resources used and to pay the costs of the said organizations for their operation, and in case of refusal to pay the costs, voluntarily pay the costs incurred the specified organizations expenses in connection with the need for forced collection.
13. In terms of organizing the accounting of used electrical energy, the requirements provided for in this article for the organization and provision of electrical energy accounting, including for electrical energy metering devices, the procedure for their installation, replacement, operation, as well as for calculation methods for determining the amount of electrical energy are subject to application, unless other requirements are established by the Federal
Answer: Resource supplying organizations carrying out actions to equip metering devices for used energy resources must independently carry out work on installing metering devices as part of the implementation of measures to save energy and increase the energy efficiency of facilities that, in violation of the requirements of Part 12 of Art. 13 of the Federal Law of November 23, 2009 N 261-FZ “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” (hereinafter referred to as Law N 261-FZ) were not equipped with metering devices within the prescribed period. This operation corresponds to the concept of “sale of goods (works, services)” and is subject to VAT taxation (Article 39, paragraph 1 of Article 146 Tax Code RF). Tax legislation does not provide for any exceptions that exempt operations involving the installation of metering devices from the said tax, including in the absence of an agreement to perform such work.
The amounts of legal expenses incurred by the RSO, subject to reimbursement in connection with the need for forced collection as part of the fulfillment of the obligation to take actions to equip facilities with meters for energy resources used, are not subject to inclusion in the VAT tax base, since the specified income is not related to the sale of work (goods, services) have an independent legal nature and, therefore, are not subject to VAT.
Rationale: Relations on energy saving and increasing energy efficiency are regulated by Law N 261-FZ.
By virtue of Parts 1 and 2 of Art. 13 of Law N 261-FZ, produced, transmitted, consumed energy resources are subject to mandatory accounting using metering devices for energy resources used. Payments for energy resources must be made on the basis of data on the quantitative value of energy resources produced, transmitted, consumed, determined using metering devices for energy resources used.
By virtue of Part 12 of Art. 13 of Law N 261-ФЗ organizations that supply water, natural gas, thermal energy, electrical energy or their transmission and whose engineering and technical support networks are directly connected to the networks that are part of the engineering and technical equipment of facilities subject to in accordance with requirements of this article to equip with metering devices for used energy resources (hereinafter referred to as resource supply organizations, RSO), are obliged to take actions to equip with metering devices for used energy resources, the supply and transfer of which the specified organizations carry out, objects whose engineering and technical equipment is directly connected to theirs networks of engineering support and which, in violation of the requirements of Part 3 - 6.1 of Art. 13 of Law N 261-FZ were not equipped with metering devices for energy resources used within the prescribed period. A person who has not fulfilled the obligation to equip these facilities with metering devices for energy resources used within the prescribed period must provide access to the specified organizations to the installation sites for metering devices used for energy resources and pay the costs of these organizations for the installation of these metering devices.
According to clause 150 of the Basic Provisions for the Functioning of Retail Electricity Markets, approved by Decree of the Government of the Russian Federation of May 4, 2012 N 442, in the event of failure by the owner of energy receiving devices, including owners of apartment buildings, residential buildings and premises in apartment buildings, electrical energy production facilities (power), electric grid facilities, responsibilities for equipping them with metering devices within the time limits established by Art. 13 of Law N 261-FZ, actions to equip them with metering devices must be carried out by a network organization whose power grid facilities are directly or indirectly connected to such power receiving devices, electrical energy (power) production facilities, and power grid facilities. At the same time, such a network organization carries out actions to equip energy-receiving devices (electricity (power) production facilities, power grid facilities) indirectly connected to the power grid facilities of such a network organization with metering devices in agreement with the person who owns it by right of ownership or otherwise legally objects to which such power receiving devices are directly connected (electric energy (power) production facilities, power grid facilities).
In this case, the owner of energy receiving devices (electric energy (power) production facilities, electrical grid facilities), who has not fulfilled the obligation to equip them with metering devices within the established period, is obliged to provide access to the specified network organization to the installation sites of metering devices and pay the expenses incurred by it for purchase of a metering device and its installation, and if she refuses to pay such expenses voluntarily, also pay the expenses incurred by her in connection with the need to forcibly collect the costs of installing metering devices. At the same time, such owner of energy receiving devices (electric energy (power) production facilities, power grid facilities) is obliged to compensate the costs of the network organization associated with the purchase and installation of a metering device based on the average market prices for the installation of the metering device and the average market prices for the metering device that class of accuracy and other characteristics, the installation of which is mandatory in accordance with this document for consumers, producers of electrical energy (power) in retail markets and network organizations.
Network organizations are required to publish on their official websites on the Internet the name of the metering devices that are installed by such organizations, as well as their cost and the cost of installation work.
A citizen is the owner of a residential building, country house or a garden house or a person authorized by him, a citizen - the owner of a premises in an apartment building or a person responsible for the maintenance of an apartment building, pay for the installed metering devices, taking into account the provisions of Part 12 of Art. 13 of Law No. 261-FZ.
A network organization, in order to identify the owners of energy receiving devices (electric energy (power) production facilities, power grid facilities) who have not fulfilled the obligation to equip them with metering devices within the prescribed period, has the right to carry out checks for the presence or absence of metering devices without charging a fee, and also to request and obtain from the guaranteeing supplier (energy sales, energy supply organization) information about the presence or absence of metering devices in relation to energy receiving devices directly or indirectly connected to its electric grid facilities, the supply of electric energy to which is carried out by such a guaranteeing supplier (energy sales, energy supplying organization). Upon receipt of a request from a network organization, the supplier of last resort (energy sales, energy supply organizations) is obliged to draw up and transmit a response to the network organization within the period determined by the agreement between them, which is no more than two months.
In order to equip them with metering devices, the network organization sends to the owner of energy receiving devices (facilities for the production of electrical energy (power), electric grid facilities), who has not fulfilled the obligation to equip them with metering devices within the established period, a notification in a manner that allows confirming the fact of its receipt, in which including the need to ensure access of such a network organization to the installation sites of metering devices, the proposed date and time of taking actions to install metering devices, the installation locations of metering devices, information about the actions that, in accordance with this paragraph, such an organization has the right to take if it access to the installation site of metering devices will be denied. Attached to the notification is a draft agreement regulating the conditions for installing metering devices. The essential terms of the said agreement are approved by the authorized federal body.
The owner of energy receiving devices (electric energy (power) production facilities, power grid facilities), who has not fulfilled the obligation to equip them with metering devices within the prescribed period, within five working days from the date of receipt of the notification from the network organization is obliged to either confirm the date proposed by the network organization and the time of admission to the installation sites of metering devices to carry out actions related to the installation of metering devices, or agree with the network organization on another date and (or) time of admission, as well as agree on a draft agreement regulating the conditions for installing metering devices, or submit a reasoned refusal of access to the installation sites metering devices and from concluding a contract.
If the grid organization does not receive a response from the specified owner within the prescribed period or upon receipt of his response about the refusal, the grid organization has the right to install a metering device on the power grid facilities owned by it in a place as close as possible to the border of the balance sheet ownership of the power grid facilities of the network organization and power receiving devices (facilities according to production of electrical energy (power), electrical grid facilities) of the specified owner, and carry out its admission into operation in the manner established by this document, with an invitation from the owner of the energy receiving devices (electric energy (power) production facilities, electrical grid facilities).
From the cumulative analysis of these standards, it follows that resource supplying organizations carrying out actions to equip facilities with metering devices for the energy resources used must independently carry out the work of installing metering devices as part of the implementation of measures to save energy and increase energy efficiency.
Sales of works (goods, services) on the territory of the Russian Federation in accordance with paragraphs. 1 clause 1 art. 146 of the Tax Code of the Russian Federation is subject to VAT taxation. According to paragraph 1 of Art. 39 of the Tax Code of the Russian Federation, sale recognizes the transfer on a reimbursable basis (including the exchange of goods) of ownership of work (goods, services).
When fulfilling the obligation to equip objects with metering devices, the RSO acquires and installs metering devices, and in return receives the right to claim payment of expenses. Hence, this operation corresponds to the concept of “sale of goods (works, services)” and is subject to VAT taxation.
In the case under consideration, the RSO is obliged, when fulfilling the obligation to install metering devices, to accrue and pay VAT to the budget under clause 1 of Art. 146 of the Tax Code of the Russian Federation. Tax legislation does not provide for any exceptions that exempt operations involving the installation of metering devices from taxation.
At the same time, as the court indicated in the Resolution Arbitration Court Central District dated 09/08/2014 in case No. A64-8435/2013, the absence of a separate agreement for the provision of services for the installation of metering devices, taking into account the agreement concluded between the owners of the premises and the management organization for the management of apartment buildings, as well as the responsibility assigned to the management organization by the legislator for maintaining the property , is not a basis for non-payment for installation of metering devices.
When determining tax base according to VAT, revenue from the sale of goods (work, services), transfer of property rights is determined based on all income of the taxpayer associated with payments for the specified goods (work, services), property rights received by him in cash and (or) in kind, including payment securities(clause 2 of article 153 of the Tax Code of the Russian Federation).
Thus, for the purpose of VAT taxation, the amount of the principal debt for the work performed by the RSO on the installation of metering devices is taken into account as part of the revenue when determining the tax base for VAT. Consequently, in terms of the principal debt, when fulfilling the obligation to install metering devices in the absence of an agreement to perform such work, the RSO becomes subject to VAT.
In addition, as part of the procedure for forced collection of debt for work performed on the installation of metering devices, RSO bears legal costs, consisting of state fees and legal costs associated with the consideration of the case by the court. Legal costs include amounts payable to experts, specialists, witnesses, translators, costs associated with on-site inspection of evidence, costs of paying for the services of lawyers and other persons providing legal assistance (representatives), etc. Grounds for recovery from the debtor of legal costs is the fact that the creditor bears the corresponding costs.
Money received in the form of reimbursement of legal expenses cannot be recognized as amounts associated with payment for completed work on the installation of metering devices, since payment for work means the termination of the counter-obligation of the purchaser of the said work to the taxpayer, which is directly related to the performance of the work.
The obligation of the buyer of the work to compensate legal expenses for improper performance of his obligations cannot be recognized as a counter-obligation in relation to the seller’s obligation to perform the work.
The obligation to reimburse legal costs represents the unilateral obligation of the debtor to pay the creditor a certain amount in the event of forced collection of the debt. Thus, reimbursement of legal costs is not conditional on the performance of any actions on the part of the creditor.
Taking into account the above, we believe that in the case under consideration cash, received by RSO as reimbursement of legal expenses associated with the forced collection of debt for work performed by RSO to install metering devices, are not subject to inclusion in the VAT tax base, since the specified income is not related to the sale of work (goods, services) and has an independent legal nature and therefore not subject to VAT.
According to Part 12 of Art. 13 of the Federal Law of November 23, 2009 N 261-FZ “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” (hereinafter referred to as Law N 261-FZ), resource supply organizations (RSOs) are required to take actions to equip them with devices accounting of the energy resources used, the supply and transfer of which the specified organizations carry out, objects whose engineering and technical equipment is directly connected to their engineering support networks and which, in violation of the requirements of Part 3 - 6.1 of Art. 13 of Law N 261-FZ were not equipped with metering devices for energy resources used within the prescribed period. In case of refusal to pay expenses on a voluntary basis, a person who has not fulfilled the obligation to equip these facilities with meters for energy resources used within the prescribed period must also pay the expenses incurred by the RSO in connection with the need for forced collection. When fulfilling the obligation to install metering devices, does the RSO have an object of VAT taxation in the absence of an agreement to perform such work?
On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation
edition dated 07/13/2015
List of changing documents
(as amended by Federal Laws dated 05/08/2010 N 83-FZ,
dated July 27, 2010 N 191-FZ, dated July 27, 2010 N 237-FZ,
dated July 11, 2011 N 197-FZ, dated July 11, 2011 N 200-FZ,
dated July 18, 2011 N 242-FZ, dated December 3, 2011 N 383-FZ,
dated 06.12.2011 N 402-FZ, dated 07.12.2011 N 417-FZ,
dated 12.12.2011 N 426-FZ, dated 25.06.2012 N 93-FZ,
dated July 10, 2012 N 109-FZ, dated December 25, 2012 N 270-FZ,
dated 04/05/2013 N 44-FZ, dated 06/07/2013 N 113-FZ,
dated July 2, 2013 N 185-FZ, dated December 28, 2013 N 396-FZ,
dated December 28, 2013 N 399-FZ, dated December 28, 2013 N 401-FZ,
dated 04.10.2014 N 291-FZ, dated 04.11.2014 N 339-FZ,
dated 04.11.2014 N 344-FZ, dated 29.12.2014 N 466-FZ,
dated June 29, 2015 N 176-FZ, dated July 13, 2015 N 233-FZ)
Chapter 1. GENERAL PROVISIONS
Article 1. Subject of regulation and purpose of this Federal Law
1. This Federal Law regulates relations on energy saving and increasing energy efficiency.
2. The purpose of this Federal Law is to create a legal, economic and organizational basis for stimulating energy saving and increasing energy efficiency.
Article 2. Basic concepts used in this Federal Law
This Federal Law uses the following basic concepts:
1) energy resource - a carrier of energy, the energy of which is used or can be used in carrying out economic and other activities, as well as the type of energy (nuclear, thermal, electric, electromagnetic energy or other type of energy);
2) secondary energy resource - an energy resource obtained in the form of production and consumption waste or by-products as a result of the implementation of a technological process or the use of equipment, the functional purpose of which is not related to the production of the corresponding type of energy resource;
3) energy saving - the implementation of organizational, legal, technical, technological, economic and other measures aimed at reducing the volume of energy resources used while maintaining the corresponding beneficial effect from their use (including the volume of products produced, work performed, services rendered);
4) energy efficiency - characteristics reflecting the ratio of the beneficial effect from the use of energy resources to the expenditure of energy resources incurred in order to obtain such an effect, in relation to products, technological process, legal entity, individual entrepreneur;
5) energy efficiency class - a product characteristic reflecting its energy efficiency;
6) household energy-consuming device - a product whose functional purpose involves the use of energy resources, the power consumption of which does not exceed twenty-one kilowatts for electrical energy, one hundred kilowatts for thermal energy and the use of which may be intended for personal, family, household and similar needs;
7) energy survey - collection and processing of information on the use of energy resources in order to obtain reliable information about the volume of energy resources used, energy efficiency indicators, identify opportunities for energy saving and increase energy efficiency with the results obtained reflected in the energy passport;
8) energy service agreement (contract) - an agreement (contract), the subject of which is the implementation by the contractor of actions aimed at saving energy and increasing the energy efficiency of the use of energy resources by the customer;
9) organizations with the participation of the state or municipal entity - legal entities in the authorized capital of which the share (contribution) of the Russian Federation, a constituent entity of the Russian Federation, a municipal entity is more than fifty percent and (or) in relation to which the Russian Federation, a constituent entity of the Russian Federation, a municipal entity education have the right to directly or indirectly dispose of more than fifty percent of the total number of votes attributable to the voting shares (stakes) constituting authorized capitals such legal entities, state or municipal unitary enterprises, state or municipal institutions, state companies, state corporations, as well as legal entities whose property or more than fifty percent of the shares or shares in the authorized capital of which belong to state corporations;
10) regulated types of activities - types of activities carried out by subjects of natural monopolies, organizations communal complex, organizations providing hot water supply, cold water supply and (or) sanitation, in respect of which prices (tariffs) are regulated in accordance with the legislation of the Russian Federation;
(as amended by Federal Law dated December 7, 2011 N 417-FZ)
11) a person responsible for the maintenance of an apartment building - a person who, in accordance with housing legislation, is entrusted with the responsibilities for managing an apartment building;
12) developer - a person recognized as a developer in accordance with the legislation on urban planning activities.
Article 3. Legislation on energy saving and increasing energy efficiency
Legislation on energy saving and increasing energy efficiency consists of this Federal Law, other federal laws, other regulatory legal acts of the Russian Federation adopted in accordance with them, as well as laws and other regulatory legal acts of the constituent entities of the Russian Federation, municipal legal acts in the field of energy saving and increasing energy efficiency.
Article 4. Principles of legal regulation in the field of energy saving and increasing energy efficiency
Legal regulation in the field of energy saving and increasing energy efficiency is based on the following principles:
1) efficient and rational use of energy resources;
2) support and stimulation of energy saving and increasing energy efficiency;
3) systematic and comprehensive implementation of measures to save energy and increase energy efficiency;
4) planning for energy saving and increasing energy efficiency;
5) use of energy resources taking into account resource, production, technological, environmental and social conditions.
Article 5. Scope of this Federal Law
1. This Federal Law applies to activities related to the use of energy resources.
2. The provisions of this Federal Law established in relation to energy resources also apply to water supplied, transmitted, consumed using centralized water supply systems.
3. The provisions of this Federal Law established in relation to organizations carrying out regulated types of activities apply to the regulated types of activities carried out by these organizations.
4. This Federal Law applies to relations in the field of national defense and state security, defense production, nuclear energy, production of fissile materials, taking into account the provisions of the legislation of the Russian Federation in the field of defense, legislation of the Russian Federation in the field of use of atomic energy.
Chapter 2. POWERS OF STATE AUTHORITIES
RUSSIAN FEDERATION, GOVERNMENT BODIES
OF THE SUBJECTS OF THE RUSSIAN FEDERATION, LOCAL BODIES
SELF-GOVERNMENT IN THE FIELD OF ENERGY SAVING
AND INCREASING ENERGY EFFICIENCY
Article 6. Powers of government bodies of the Russian Federation in the field of energy saving and increasing energy efficiency
The powers of government bodies of the Russian Federation in the field of energy saving and increasing energy efficiency include:
1) formation and implementation of state policy in the field of energy saving and increasing energy efficiency;
2) development and implementation of federal programs in the field of energy saving and increasing energy efficiency;
3) coordination of measures to save energy and increase energy efficiency and control over their implementation by federal government agencies, federal government unitary enterprises, state companies, state corporations, as well as legal entities whose property or more than fifty percent of shares or shares in the authorized capital of which belong to state corporations;
Legislation of the Russian Federation
Collection of basic federal laws of the Russian Federation
☰
Federal Law “On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation” dated November 23, 2009 N 261-FZ (as amended on December 27, 2018)
RUSSIAN FEDERATION
FEDERAL LAW
ABOUT ENERGY SAVING AND INCREASING ENERGY ENERGY
EFFICIENCY AND ABOUT CHANGES IN INDIVIDUAL
LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION
Adopted by the State Duma on November 11, 2009
Approved by the Federation Council on November 18, 2009
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