Does the tax office return money for VAT to the enterprise? VAT - for dummies

Today, each of us, when making any transaction or purchase, is faced with the abbreviation “VAT”. But despite the popularity of these letters, few people understand and wonder what they mean and where they come from. Looking at the directory, the interested person will see that VAT is a value added tax. From these words little will be clear to the common man. Therefore, today we will analyze this topic piece by piece.

First of all VAT is subject to all businesses with added market value. Simply put, businesses that sell goods or services at a higher price than the cost of the product. In this case, the tax is calculated from the difference between the cost of the product and the subsequent selling price, that is, revenue.

History of appearance

This abbreviation first appeared back in the 20s, when VAT replaced sales tax, in which payment was made on all revenue. The changes were supposed to free production from the same type, multiple payments and begin to take into account not revenue, but potential profit. But the tax became effective in our country only in 1992.

At the moment VAT rate in Russia it is equal to 18% for most of the products produced. But there are certain categories of goods for which VAT is 10%. Such goods include medicines, certain food products and children's products. Products exported abroad are not subject to tax.

Who pays

From the above, one could conclude that the tax falls on the shoulders of producers and nothing more. However, in the end the VAT is paid by the ordinary buyer. Of course, the company files the tax return, but in the end the buyer pays the tax.

Below we will look at a visual example of constructing a VAT chain:

• When one enterprise orders from another the raw materials necessary for the production of products, it pays the supplier an amount on which a tax is imposed.
• Subsequently, the question of the future value of the manufactured goods begins to be resolved. It consists of factors such as the cost of the product, that is, the amount spent on purchasing materials for its manufacture is calculated without VAT. The tax amount is also calculated at this stage, but is already used as a tax credit.
• Next, comes the stage of forming the final cost of the product, at which buyers will purchase it at points of sale. What will the final cost of the product be formed from: cost, share of profit from subsequent sales, calculation, etc. Well, where would we be without VAT? It is also added to the final price, but it is already paid by the buyer.
• When the company has sold goods for a certain amount and received revenue, the calculation of its size begins, minus the 18% tax paid by the buyer. The final amount is noted as a tax liability.

To learn what Value Added Tax is, watch the following video tutorial:

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Calculation example

To better understand what VAT is, let’s look at it next example.

We decided to start selling jackets at a retail outlet. At the first stage, we will need to find a supplier who will supply us with these jackets in bulk.

Let's assume that purchased goods in the amount of 100,000 rubles on the basis that one unit of goods costs 10,000 rubles, that is, we purchased 10 jackets from the supplier for 10,000 rubles each. In this case, the price of the purchased product will already include a tax of 18% (it was paid by the supplier), and upon purchase, we will also pay it. We will calculate the amount overpaid for VAT as an incoming contribution or deduction.

By purchasing, for further resale We will need to prove that the materials were paid for with VAT included in the amount. As proof for the tax office, we must have it on hand, or where it says about the tax paid.

Before formulate the final price, at which we will sell the goods, we must first deduct the value added tax from the purchased products. The tax will be calculated from the amount received in the future.

Calculation formulas

For example, let us denote a known amount as K. We need to calculate the amount of VAT 18%. The formula will look like this:

VAT = K*18/100

Example! Let's take the amount of 100,000 rubles.

VAT will be equal to:

VAT = 100000*18/100 = 18,000

Calculation of the amount including VAT

For example, we know the amount K. We need to calculate Kn - the amount including VAT.

The formula will look like this:

Kn = K+K*18/100

Kn = K*(1+18/100)=K*1.18

We take the same amount of 100,000 rubles and calculate the amount including VAT:

Kn = 100 00*1.18=118

Formula for calculating the amount excluding VAT

So, we know the amount including VAT - Kn. You need to calculate K – excluding VAT. To begin with, we recall the formula by which we calculated the amount including VAT and from it we obtain the formula for calculating the amount without tax.

Let's denote M=18/100, we get:

Kn = K*(1+M)

Hence:

K = Kn / (1 + M) = Kn / (1 + 0.18) = Kn / 1.18

Of course, working with formulas is quite problematic. To simplify all calculations, there are online VAT calculators, with which you can accurately and quickly obtain the necessary figures.

The rules for calculating this tax are outlined in this video:

Types of this tax

In accordance with tax legislation, VAT is calculated according to three criteria:

• Zero rate. The tax is not levied on the export of goods, the sale of space goods, the transportation of gas and oil, the export of precious metals, etc. A complete list of goods eligible for 0% VAT can be found in Article 164 of the Tax Code of the Russian Federation.
• Rate 10% used when selling a number of food products (milk, vegetables, meat, etc.). Children's goods (clothing, cribs, strollers, etc.). Also, 10% VAT is applied on the sale of medicines, periodicals, scientific and educational literature.
• VAT 18% the most common tax that applies to all goods and services that do not qualify for the first two rates (0% and 10%).

Which transactions require VAT to be charged?

1. Import of any products to the Russian Federation.
2. All work related to the construction of buildings where a construction contract is not concluded.
3. Transfer of services and products for own use (in the territory of the Russian Federation), the costs of which are not taken into account when calculating VAT.

Processes not subject to this tax

1. Provision of work by public authorities within the limits of the duties assigned to them.
2. Purchase and further privatization of municipal and state enterprises.
3. Various types of investments.
4. Sale of land plots.
5. Providing money to organizations on a non-profit basis.

Accrual methods

Currently, VAT can be calculated two options:

1. Subtraction. When the entire amount of revenue is taxed, and the amount of VAT that was paid at the time of purchase of materials is subtracted from the amount received.
2. Addition. When the tax is charged at an approved rate from the entire tax base, which consists of added values ​​for each type of product sold.

The first method of calculating VAT is used more often, due to the fact that it is quite difficult to keep separate records for each type of product.

Reporting

So, we figured out what VAT is and who pays it. Now let's talk about how reporting should be submitted to the tax office.

Reporting provided every quarter, filled out using a special form. The deadlines within which documents must be submitted are quite strict - before the 25th of the next month.

If there are delays, the company may be subject to penalties. When sending by mail, you need to take into account that the date of filing the report will be the number on the stamp in the registered letter.

For example, you came to the post office on the 19th and sent a registered letter, but it only arrived at the tax office on the 28th. In this case, there will be no fines, since the letter was marked with the 19th date when sent.

Tax deductions

Tax deductions is the amount of tax payments presented for payment by the supplier and by which the total amount of tax planned for payment to the budget was reduced.

There are also rules that businesses follow. They can deduct the VAT amount if only three conditions are met:

1. Products purchased for subsequent sale are subject to VAT.
2. The company has all the necessary primary documents and an invoice issued according to the rules.
3. The received products have undergone accounting.

If these three conditions have been met, then at the end of the tax period the company can deduct the entire amount of payments (of course, if all transactions carried out were subject to VAT).

Invoice

This is the document that contains all necessary information about the cost of the goods excluding VAT and the total amount including tax. The supplier must provide the invoice to the buyer upon shipment of the goods, and later 5 days.

The main difficulty in preparing an invoice is that this document is drawn up not by the taxpayer himself, but by the counterparty with whom the cooperation takes place. If something is filled out incorrectly, then during the inspection the inspector may cancel all deductions and charge additional VAT. Therefore, it is necessary to require the counterparty to accurately fill out documents.

So, now we understand what VAT is, where it comes from, who pays it and how calculations occur. Of course, this topic is quite complex, and it is impossible to present all the nuances and rules in one article. But we figured out the main task, namely, what VAT is.

For information on the specifics of Value Added Tax reimbursement, watch the video.
Part 1:

Value added tax or VAT is an indirect payment to the budget for each product or service, which is paid as enterprises sell their products. The cost of this tax is always included in the selling price, so it is generally accepted that it is paid by the end consumer.

The main advantage of using a system with value added tax is the elimination of a cascading increase in price at each stage of sales due to the withdrawal of payments from each link, including intermediaries.

Invented by the Frenchman Maurice Lauret back in 1954, and tested in colonial countries, the system is now used in 137 countries around the world. The exception among highly developed countries is the United States, which uses a sales tax system. VAT rates in different countries range from 5 to 30%; in Russia, since 2004, payment for the main deduction is 18%, for goods on a special list (preferential) - 10%.

Payers of value added tax

The chain of product sales stretches from the manufacturer to wholesale enterprises, from them to individual entrepreneurs and retail enterprises, only after that the products end up in the hands of the consumer. In the VAT system, it is important that the tax is collected once, and then its value is transferred throughout the chain.

VAT payers are recognized:

Financial and industrial enterprises, regardless of their form of ownership and affiliation, carrying out commercial and production activities are producers of goods and services.

Enterprises with foreign capital conducting production and commercial activities in the country

Insurance agencies and banks licensed to operate

Private enterprises created with the right of full management, whose activities include production and wholesale and retail sales of goods

Branches and subsidiaries that do not have a legal entity, but carry out the production and sale of services and goods

Individual entrepreneurs whose sales of goods provide a turnover of at least 2 million rubles per year

Individual entrepreneurs and organizations transporting goods between the countries of the Customs Union

Non-profit organizations involved in the sale of goods and services

In Russia, taxes are not collected from the organizers of international competitions and their foreign partners. Thus, all activities related to the Olympic Games in Sochi and the Eurovision Song Contest in Moscow were not subject to value added tax. Organizations and entrepreneurs may be exempt from paying VAT in cases where their revenue does not exceed 2 million rubles.

Objects of taxation

According to the Tax Code, the objects of VAT taxation are not the services and goods themselves, but transactions associated with a change of ownership:

Sales of services and products on the territory of the Russian Federation, including operations for the sale of collateral, transfer of goods and work performed, property rights

Import of goods into the territory of the Russian Federation

Construction and installation works

Purchasing goods and services for own consumption

Actually, value added tax is imposed on the sale of all goods and services from manufacturers and participants in international trade within the Customs Union, with the exception of situations included in the list of transactions that not subject to taxation:

Sales of medical products and equipment of domestic and imported production

Trade in goods and literature for religious purposes

Provision of medical services, with the exception of cosmetic, sanitary-epidemiological and veterinary private institutions. State organizations providing this range of services are not subject to value added tax.

Sales of food products by public canteens and buffets directly at enterprises

Sale of postage stamps and postcards, excluding collectibles, envelopes and lottery tickets

Sales of goods in duty-free shops

Sale of coins recognized as a payment instrument in Russia, exchanging them for paper

Providing commercial leases to foreign citizens and organizations accredited on the territory of the Russian Federation

All banking operations, with the exception of collection

Research and development activities carried out at the expense of the state budget

Operations with cash loans and securities turnover

Providing firefighting services and assistance to people in need

Carrying out diagnostics and repairs of production equipment abroad, previously purchased from foreign partners

Activities of lawyers

To calculate value added tax, you can use this free online VAT calculator directly on this website.

What is VAT

Value added tax (VAT) is one of the mandatory taxes for both individual entrepreneurs and organizations using OSNO.

VAT is an indirect tax that is calculated by the seller when selling goods to the buyer in the form of a certain percentage added to the cost of the goods.

Types of VAT

There are two types of VAT:

1. Domestic - paid when selling goods (performing work and providing services) in Russia;
2. Import - paid when importing goods into the Russian Federation.

Who is exempt from VAT

The following are exempt from VAT:

• organizations and individual entrepreneurs can submit a notice of exemption from VAT if the amount of their income from the sale of goods, performance of work and provision of services over the last three months has not exceeded two million rubles (excluding VAT);
• organizations and individual entrepreneurs applying special taxation regimes: simplified taxation system, UTII, unified agricultural tax and PSN;
• participants of the Skolkovo project.

Note: VAT exemption does not apply when selling excisable goods, importing goods into the territory of the Russian Federation, or issuing an invoice with an allocated VAT amount.

Transactions subject to VAT

The object of taxation for value added tax is:

• Sale of goods and property rights, performance of work and provision of services on the territory of Russia (including free of charge);
• Transfer of goods, performance of work (including construction and installation) and provision of services for one’s own needs, the costs of which are not taken into account when calculating corporate income tax;
• Import of goods into Russia (import).

Transactions not subject to VAT

Transactions exempt from value added tax are listed in clause 2 of Art. 146 and paragraphs 1-3 of Art. 149 of the Tax Code of the Russian Federation.

VAT calculation in 2018

Value added tax is calculated using the following formula:

VAT payable to the budget = VAT on sales – Tax deduction + VAT for recovery

VAT on sales

VAT on sales is the amount of tax calculated by the seller when selling goods (works, services) to the buyer (according to an invoice with an allocated VAT amount), reflected in the tax return.

When selling his goods, the seller in the invoice, in addition to the main cost of the goods, indicates the amount of VAT to be paid.

That is, when paying for goods (performing work, providing services), the seller receives income from the sale of his goods (performing work or providing services) + VAT.

This amount of VAT is called VAT on sales.

VAT on sales is calculated using the following formula: Tax base x Tax rate

The tax base

The VAT base is the cost of goods (works and services) including excise taxes (if excisable goods are sold), but excluding VAT. The tax base is determined on the date that occurs first:

• On the day of payment for goods (works, services);
• On the day of partial payment on account of future deliveries of goods (performance of work or provision of services);
• On the date of transfer of goods (works or services).

Tax rate

In 2018, there are three main VAT rates:

• 0% - when selling goods exported from the territory of the Russian Federation by way of export, as well as goods placed under the customs procedure of a free customs zone, in relation to international transportation services and a number of other operations listed in clause 1 of Art. 164 Tax Code of the Russian Federation;
• 10% - upon sale specified in clause 2 of Art. 164 of the Tax Code of the Russian Federation (according to the list approved by the Government of the Russian Federation): printed products, food products, goods for children, medical goods, breeding livestock, air and railway transportation services within the country;
• 18% - for other transactions not subject to taxation at rates of 0% and 10%.

Note: when receiving advances (prepayments), as well as in some other cases, the tax base is determined at the calculated rates: 10/110 and 18/118.

Example of calculating VAT on sales

Romashka LLC sold materials for the amount of 590 thousand rubles. (including VAT - 18%: 90 thousand rubles) Amount of VAT on sales will be 90 thousand rubles.

Tax deduction (“input” VAT)

The amount of VAT calculated on the purchase of goods is called tax deduction or “input” VAT. The VAT on sales is reduced by this amount, and if the “input” VAT is greater than the VAT on sales, the difference is subject to reimbursement from the budget (VAT recoverable).

For example, goods were sold for a total amount of 118 thousand rubles. (including VAT on sales - 18 thousand rubles), and purchased for the amount of 236 thousand rubles. (including tax deduction - 36 thousand rubles). The total amount of VAT to be refunded will be 18 thousand rubles.(36 thousand rubles – 18 thousand rubles).

VAT to be restored

Recoverable VAT is the amount of tax that must be calculated and included in the tax return in certain cases.

For example, you purchased the product and claimed a deduction for it. Then we decided to switch to one of the special modes. At the time of the transition to the special regime, a certain part of the goods remained unsold.

Since a VAT deduction was claimed, but the goods were not sold, it must be restored. This is due to the fact that from the moment of transition to a special tax regime you will not be a VAT payer.

Note: cases when VAT is subject to restoration are indicated in clause 3 of Art. 170 Tax Code of the Russian Federation.

Value added tax payable

If the VAT calculated on sales exceeds the tax deduction, the tax amount is subject to payment to the budget.

Tax is paid at the end of each quarter until the 25th each of the three months following the previous period, in equal shares.

For example, according to the declaration for the 2nd quarter of 2018, VAT payable is equal to 90 thousand rubles. The tax will need to be paid by:

• July 25 – 30 thousand rubles (1/3);
• August 25 – 30 thousand rubles. (1/3);
• September 25 – 30 thousand rubles. (1/3).

Note: tax can be paid in full in the first month after the end of the quarter. The main thing is to pay at least 1/3 of the tax amount by the 25th day, the first month after the previous quarter, otherwise there will be a delay in payment by this deadline.

Note: if you are not a VAT payer, but you have issued an invoice with an allocated VAT amount, the tax will need to be paid in full within 25 days after the end of the quarter.

VAT recoverable

If the tax deduction (“input” VAT) exceeds the amount of VAT calculated on the sale, the difference is subject to reimbursement from the budget.

It is necessary to distinguish between concepts "tax deduction" And "VAT recoverable". A tax deduction is an expense (the amount of tax calculated to buyers, by which VAT on sales is subject to reduction), and “VAT refundable” is the difference between VAT on sales and a tax deduction.

VAT, as a general rule, is reimbursed after the completion of a desk tax audit of the declaration submitted to the Federal Tax Service (in which VAT is declared not to be paid, but to be reduced).

In a number of cases, VAT can be refunded before the start of the audit on an application basis, by submitting a bank guarantee or without it, on the grounds listed in paragraph 2 of Art. 176.1 Tax Code of the Russian Federation.

VAT reporting

At the end of each quarter, VAT payers need to submit a tax return. Deadline - until the 25th first month of the next quarter.

Since 2014, all taxpayers submit returns for this tax electronically.

Note: if the reporting is submitted on paper, this will be equivalent to failure to submit a declaration.

VAT payers are required to maintain tax accounting registers: books of purchases and sales.

If during the tax period (quarter) the taxpayer had no VAT transactions and there was no movement of funds through current accounts and cash, he can file

Today, every customer who purchases any product in a store is faced with the abbreviation VAT - it is always indicated on the receipt. However, despite the great popularity of this tax, not many buyers understand what VAT is and who pays it. If you look at the reference book, it will give the definition: “value added tax”, but this does not reveal the essence. Therefore, let's try to look at this topic from A to Z.

So, we have given a definition of what VAT is. Who pays it? First of all, enterprises that sell goods at a higher price than the cost of the product. In this case, the tax will be calculated from the difference between the cost of the goods sold and its selling price. In other words: sellers pay VAT from their profits. This is true in theory.

A little history

The abbreviation VAT appeared in the 20s of the XX century. It was then that VAT appeared instead of sales tax. In accordance with the new law, sellers were exempt from paying multiple and similar taxes, but in Russia it came into force in 1992.

Today the rate is 18% for most items of manufactured goods, but there are product categories where VAT on goods is only 10%. This applies to medical and children's products, as well as some food products. If products are exported abroad, they are not subject to tax.

What is VAT and who pays it?

Considering the above, we can draw the following conclusion. VAT on services and goods is paid by the manufacturer or company that provides the services. But in reality, the tax falls on the shoulders of ordinary buyers. Of course, VAT is charged to the seller, and the buyer does not submit reports to the tax office, but in fact it is he who makes the payment. One can argue with this, because legally the seller pays the tax, but in fact you do it when buying products in stores.

Procedure for calculating VAT

When one company orders raw materials from another to produce a product, the first company pays a certain amount of money. Tax is imposed on this amount.

Later, the question of what the cost of the manufactured product will be is decided. This cost is determined by many factors. One of them is the cost of production without VAT. The amount of tax at this stage is also calculated, but it goes as a tax credit.

Then the final cost of the product is calculated at which it will be available in stores to the buyer. At this stage, the final price of the product will be formed: cost of materials + potential profit from sale + excise taxes, etc. As for the calculation of VAT, this tax also goes into the final cost. Manufacturers and sellers take it into account in the price, but the buyer pays for it.

After the goods have been sold and the company has received money, the calculation of profit begins, from which the 18% tax paid by buyers is deducted. This is approximately what the conditional VAT formula looks like. The final amount of all taxes on goods sold by a company is called the tax liability.

Calculation example

For a more detailed understanding of what VAT is and who pays it, let’s look at a simple example.

Let's imagine that you decide to start selling winter shoes. The first stage is searching for a wholesale supplier. For example, you spent 100 thousand rubles on the purchase of goods, purchasing 10 units of products. That is, one pair of shoes cost 10 thousand rubles. In this case, the price of the goods purchased from the supplier already includes an 18% tax. This tax was paid by the supplier and us upon purchase. This amount of 18%, which we overpaid for tax, must subsequently be calculated as an input contribution. When purchasing goods for further sale, we need to prove that we have already paid VAT for wholesale purchases. As proof for the tax authorities, you must present an invoice, invoice or check, which will indicate that VAT on the goods has already been paid.

When determining the final price for sale in a store, we need to deduct tax from the purchased products. From this price, the tax must be calculated in the future. At the final stage, when the final price is formed taking into account the potential profit, 18% tax must be added to the amount received, which will be imposed on the buyer.

Formula

Let us denote the known amount by the letter K. We need to calculate from here the amount of VAT 18%. This means our VAT formula will look like:

VAT = K*18/100

Provided that our amount of money spent is 100 thousand rubles, VAT will be equal to 18,000 rubles (this is 18%).

To calculate the amount including VAT, you need to add to this result the amount we know - 100,000 rubles. This means that the amount including VAT will be equal to 118,000 rubles.

Calculation of the amount excluding VAT

Now that we know the amount with tax (Kn), we can calculate K without it. Let us first recall the formula for calculating the amount with VAT - from it you can get the formula for calculating the amount without VAT.

Kn = K+M*K, where M = 18/100

Another version of the formula is also possible: Kn = K*(1+M).

From this formula it is easy to subtract the value of K we require. The formula will look like:

K = Kn/(1+M) = Kn/(1+0.18) = Kn/1.18

Now you know what VAT is and how to calculate it.

It is worth noting that working with formulas is very problematic, and to simplify the calculation there are special calculators, including online ones. With their help, you can accurately calculate the tax by simply entering the initially known parameters. This is approximately the procedure for calculating VAT.

Types of tax

There are 3 criteria according to which the procedure for calculating VAT is carried out:

1. Zero rate. The tax is not levied on the sale of space goods, as well as on the export of any goods, during the transportation of oil and gas and the export of precious metals. There is a complete list of goods that fall under the zero VAT rate - they are described in Article 164 of the Tax Code of the Russian Federation.
2. Rate 10%. Applies to the sale of food products (vegetables, milk, meat, etc.). This also applies to children's products, medicines and scientific literature.
3. VAT 18%. This is the most common tax, which covers absolutely all goods not included in the first two categories.

Please note that VAT is charged not only on the direct sale of goods, but also on the import of any product into the territory of the Russian Federation. Work related to the construction of buildings, for which a construction contract is not concluded, is also subject to this tax.

Processes that are not subject to this tax

VAT on services does not always apply. For example, when providing work to state-owned enterprises that will be carried out within the limits of the duties assigned to them, no tax is charged. It is also not charged for investments, for the provision of funds to companies on a non-profit basis, and for the purchase and development of state-owned enterprises.

Calculation

There are two options according to which VAT can be calculated:

1. Subtraction. The entire amount of proceeds is subject to tax, and the tax paid at the time of purchase of raw materials is deducted from the amount received.
2. Addition. When the tax amount is the sum of the added values ​​of each type of product sold.

The first method of calculating VAT is most often used due to its simplicity. The fact is that it is quite difficult to keep separate records for each type of product sold, although sometimes this is the only method appropriate for some companies due to the specific nature of their work.

Reporting

So, we have already figured out what VAT is and who pays it. Now we can talk about what kind of reporting needs to be submitted to the tax office.

Reporting must be provided every quarter, and it is filled out using a special form. At the same time, the reporting deadline is strict - until the 25th of the next month. If there are delays, the company may face fines.

You can also send reports by mail. But it is necessary to take into account that in this case the reporting date will be the number that appears on the stamp in the registered letter.

For example, if you sent a registered letter on the 20th, and the tax office received it on the 28th, then there will be no fine in this case, since the stamp will indicate the 20th.

Tax deductions

Tax deductions are the amount of payments that were presented for payment by the supplier and on which the amount of tax has already been accrued. There are also rules here that businesses must follow. The amount of VAT can be deducted only if three conditions are met:

1. Products that were purchased for sale were already subject to VAT.
2. The received raw materials or products have undergone accounting.
3. The company has all the primary documentation, and the invoice is drawn up in accordance with all the rules.

If these conditions are met by the company, then after the tax period the company can deduct the amount of VAT, but only if the products were already subject to VAT.

What is an invoice?

This document contains information about the price of the product excluding VAT and the total cost including VAT. This document must be provided by the supplier, and it must be filed in a special accounting journal and noted in the sales book.

The main difficulty in maintaining an invoice is that the responsibility for issuing it rests largely with the counterparty with whom the taxpayer cooperates. And if he fills something out incorrectly, during the inspection the inspector may cancel the deductions and additionally charge VAT. Therefore, a counterparty’s mistake may result in additional expenses for the taxpayer. This means that you need to require the supplier to accurately fill out documents.

Conclusion

So, the main conclusions that need to be drawn from this article:

1. In practice, VAT is paid by the buyer, although in theory it is assumed that it falls on the shoulders of the seller.
2. Calculating VAT is quite difficult without specialized tools. Therefore, ideally, you should use calculators to correctly calculate tax and maintain the VAT database. But the principle of calculation must be understood.
3. For some services, VAT is not charged. Also, tax is not levied on the export of goods.
4. Depending on the products sold, the amount of tax may vary. For example, when selling medicines and food products, VAT is only 10%.
5. Filing reports is the most important stage of cooperation with the tax office. Reports must be submitted by the 25th of the month. Otherwise, fines cannot be avoided. When sending a letter by mail, you don’t have to worry that the letter will arrive at the tax office after the 25th, since in this case the sending time on the stamp of the registered letter is taken into account.
6. When collaborating with a counterparty who will supply you with products, require him to fill out the invoice in a timely and correct manner. If mistakes are made, the tax inspector has the right to charge additional VAT.
7. All purchased raw materials for subsequent sale must be “run” through accounting and the invoice must be drawn up correctly. This way you can get a tax deduction.

Now we more or less understand where this tax comes from, how it is compiled and, in general, who should pay VAT. Of course, everything is described here quite superficially and primitively, but the topic of value added tax itself is more extensive and complex, and it is now almost impossible to present all the nuances.

VAT is an indirect tax. The calculation is made by the seller when selling goods (work, services, property rights) to the buyer.

The seller, in addition to the price of the goods sold (works, services, property rights), presents for payment to the buyer the amount of VAT calculated at the established tax rate. The amount of VAT that the taxpayer-seller pays to the budget is calculated as the difference between the amount of tax calculated by him when selling goods (work, services, property rights) to buyers, and the amount of tax presented to this taxpayer when he purchased goods (work, services, property rights). rights) used for VAT-taxable transactions. VAT is a federal tax.

Taxation VAT

The following are recognized as VAT payers:

organizations (including non-profits)

entrepreneurs

Conventionally, all VAT taxpayers can be divided into two groups:

• taxpayers of “domestic” VAT

  those. VAT paid on the sale of goods (work, services) on the territory of the Russian Federation

• taxpayers of “import” VAT

  those. VAT paid when importing goods into the territory of the Russian Federation

Organizations and entrepreneurs whose total revenue from the sale of goods (works, services) over the previous 3 consecutive calendar months did not exceed 2 million rubles in total can submit a notification and receive an exemption from the duties of a VAT payer for a year (Article 145 of the Tax Code of the Russian Federation).

• applying the taxation system for agricultural producers (UST);
• applying the simplified taxation system (STS);
• applying the patent taxation system;
• applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII) - for those types of activities for which UTII is paid;
• exempted from fulfilling the duties of a VAT payer in accordance with Art. 145 Tax Code of the Russian Federation;
• participants of the Skolkovo project (Article 145.1 of the Tax Code of the Russian Federation).

Exception! The listed persons are required to pay VAT if they issue an invoice to the buyer with the allocated VAT amount.

• operations for the sale of goods (works, services), property rights on the territory of the Russian Federation, including their
• gratuitous transfer;
• import of goods into the territory of the Russian Federation (import);
• carrying out construction and installation work for own consumption;
• transfer of goods (work, services) for one’s own needs, the costs of which are not deductible when calculating corporate income tax.

In general, the tax is calculated based on the cost of goods (work, services) sold and property rights.

Calculation procedure

VAT calculated
when implementing = tax
base* bid
VAT

VAT
due = VAT
counted
when implementing - "input"
VAT,
accepted
for deduction + restored
VAT

As a general rule, the tax base is determined on the earlier of two dates:

on the day of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services)

on the day of shipment (transfer) of goods (works, services)

Currently in effect 3 bets value added tax (Article 164 of the Tax Code of the Russian Federation).

Decree of the Government of the Russian Federation dated January 23, 2003 No. 41 The VAT rate of 20% is applied in all other cases (clause 3 of Article 164 of the Tax Code of the Russian Federation). The VAT amount is determined as the product of the tax base and the tax rate

settlement rates are 10/110 and 20/120.

Example:

Grain was sold for the amount of 110 rubles (including VAT 10 rubles).

Materials were sold for the amount of 120 rubles (including VAT 20 rubles).
Sale of shares of another company in the amount of 200 rubles (excluding VAT) is a preferential transaction.= Tax
base (200 rubles)+ Tax
100 rubles

by grain
based on materials
Tax amount
calculated at= implementation
base (200 rubles)+ (30 rubles)
100 rubles

10 rubles

20 rubles

Tax amounts presented to the taxpayer upon purchase of goods (work, services) are subject to deductions. (Article 171 of the Tax Code of the Russian Federation)

• Deductions
• VAT amounts that are subject to deductions are:
• presented by suppliers (contractors, performers) when purchasing goods (works, services);

paid when importing goods into the territory of the Russian Federation in the customs procedures of release for domestic consumption, temporary import and processing outside the customs territory;

paid when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union (clause 2 of Article 171 of the Tax Code of the Russian Federation).

• “Input” VAT can be deducted only after goods (work, services) have been accepted for accounting and there are corresponding primary documents and an invoice.
• To apply deductions you must have:

invoices;

When purchasing building materials in the amount of 120 rubles (including VAT 20 rubles), transportation services in the amount of 59 rubles (including VAT 9 rubles), medical services (preferential operation) for 30 rubles excluding VAT, the amount VAT deductible will be: 20 rubles + 9 rubles = 29 rubles.

Refund procedure

Sold goods worth 120 rubles (including 20 rubles VAT).

Purchased goods worth 360 rubles (including 60 rubles VAT).

The amount to be reimbursed is 40 rubles (60 - 20 = 40).

In this case, you may need to submit documents for a desk audit.

3 months

VAT refunds are usually made after the completion of a desk audit, which lasts 3 months.

The amount to be reimbursed can be offset against debts (arrears, penalties, fines) on federal taxes, offset against upcoming payments, or returned to the current account.

A VAT refund can be received either after the completion of a desk audit (clause 2 of Article 176 of the Tax Code of the Russian Federation) or, in the case of applying the application procedure for VAT refund (clause 8 of Article 176.1 of the Tax Code of the Russian Federation), before the completion of the desk audit.

After conducting a desk audit of the VAT return, the taxpayer submits a refund application to the inspectorate and a VAT refund is issued to him.

Exception! taxpayers who paid more than 7 billion rubles over the previous 3 years. taxes may not be provided by a bank guarantee (clause 1, clause 2, article 176.1 of the Tax Code of the Russian Federation).

For fixed assets, VAT is restored in the part related to the residual value of fixed assets (without taking into account revaluations). And for real estate - 1/10 of the amount of tax accepted for deduction, in the share calculated according to rules of Art. 171.1 of the Tax Code of the Russian Federation, annually in the last quarter of each year, for 10 years.

If the fixed asset is fully depreciated or has been used by the taxpayer for more than 15 years, then VAT may not be restored.

Declaration

The VAT return is submitted by the taxpayer (tax agent) to the tax authorities at the place of registration as a VAT payer no later than the 25th day of the month following the expired tax period. There is no need to draw up and submit declarations for the location of separate units. The entire tax amount goes to the federal budget.

For example, for the first quarter of 2015, the VAT return must be submitted by April 25, 2015.

A fine is provided for failure to submit a declaration (Article 119 of the Tax Code of the Russian Federation).

Starting from the tax period of the 1st quarter of 2014, the VAT tax return is submitted electronically.

From January 1, 2015, the VAT return, which must be submitted in electronic form, but submitted on paper, is not considered submitted (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Attention! If the taxpayer fails to submit a tax return to the tax authority within 10 days after the expiration of the established period, transactions on the accounts may be suspended (clause 3 of Article 76 of the Tax Code of the Russian Federation).

The declaration is filled out in rubles without kopecks. Indicators in kopecks are either rounded to the nearest ruble (if more than 50 kopecks) or discarded (if less than 50 kopecks).

The title page and section 1 of the declaration are submitted by all taxpayers. These requirements also apply to those taxpayers whose tax base is zero at the end of the quarter.

Sections 2 - 12 , as well as appendices to the declaration, are included in the declaration only when taxpayers carry out relevant operations.

Sections 4-6 filled in in case of carrying out activities taxable at the VAT rate of 0 percent.

Sections 10-11 filled in in the case of issuing and (or) receiving invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements, as well as when performing the functions of a developer.

Chapter 12 The declaration is completed only if the buyer is issued an invoice with the allocation of the tax amount by the following persons:

• taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of value added tax;
• taxpayers upon shipment of goods (work, services), sales operations of which are not subject to value added tax;
• persons who are not taxpayers of value added tax.

Procedure and deadlines for tax payment

Declaration for the 1st quarter of 2015

240 rubles due.

You need to pay:
until April 25– 80 rubles,
until May 25– 80 rubles,
until June 25– 80 rubles.

Exception! Persons who are not VAT payers, but have issued invoices with an allocated VAT amount, pay the entire tax amount before the 25th of the month following the expired tax period.