Every company faces value added tax. In order not to overpay, you need to know the basic rules for calculating tax and its meaning.

The VAT system is widespread throughout the world; in Russia the tax was introduced in 1992. From the name you can understand that the tax is not charged on the entire price of the product, but only for added value, that is, the value that your organization added to it.

Added value is found as the difference between revenue and the cost of the purchased product.

VAT payment method

The main method in Russia and many other countries is the invoice method. In this case, the seller draws up an invoice when selling the goods. The seller multiplies the price by the tax rate and sells his product at this price, which takes into account VAT. The following document is drawn up in two copies:

• the invoice issued remains with the seller;
• The invoice received is given to the buyer.

The difference between the invoices issued and the invoices received is VAT.

At the same time, the accounting department must maintain a list of received invoices in a special registration book, the “purchase book.” There is also a “sales book” where information about all issued invoices is recorded.

Who pays VAT

Organizations and individual entrepreneurs are concerned about paying VAT, with the exception of:

• companies and individual entrepreneurs in “simplified” language;
• firms and individual entrepreneurs on UTII;
• firms and individual entrepreneurs whose revenue during the reporting period did not exceed 2 million rubles, but in this case it is necessary to apply for permission to avoid paying VAT.

Exemption from VAT is unprofitable for the company that comes in the chain after the organization that did not pay VAT. She will not have the invoice received; she will have to pay the entire amount, without deduction. If until the end of the chain all organizations are exempt from VAT, no one will lose except the state.

What is subject to VAT

Let's consider the so-called “objects of taxation”:

1. In general, when selling goods and services, the basis for calculating VAT is the proceeds received from the sale of goods, advances and other amounts received for the goods. Surprise from legislators: VAT is paid even on goods given free of charge, “donated” goods. In this case, VAT is calculated from the market value of the product.

2. Goods imported to Russia.

3. Construction and installation work for your organization. That’s right, if contract construction is subject to VAT, then so are households. the method should not be any different, otherwise the construction of households. the method will be more profitable.

4. Transfer of goods for your own needs. That is, if we need one kettle for our own needs, we also have to pay VAT on it.

VAT rates

On the territory of Russia they operate two bets:

• main - 18% (calculated - 18/118);
• reduced - 10% (calculated - 10/110).

A reduced rate applies when calculating tax on children's products, educational literature, some food products, medicines, etc.

Thus, if the cost of a product was, say, 200 rubles, taking into account VAT, this product will be sold for 236 rubles. The seller will have to pay 36 rubles to the state.

But if at the same time he has an invoice for the purchase of goods for 118 rubles, of which 18 rubles are VAT, then the seller will use this deduction and pay the state only 18 rubles (36-18). That is, the received invoice in this case will be “set off” or “accepted for offset”.

To receive a VAT deduction, you need, in addition to the invoice, to have a delivery note for the goods received. The absence of one of the two documents or their incorrect execution will lead to the need to pay VAT in full, without deductions.

VAT payment options

The procedure for paying VAT is declaration. VAT must be accrued and covered no later than the 20th day of the month after the reporting quarter.

One of the payment options is through a tax agent, when an organization acts as an intermediary between the tax authority and the taxpayer. For example, in the case of leasing state and municipal property, the organization is a tax agent for the lessor - the government authority.

Another case is the purchase of goods or services from foreign persons who are not registered for tax purposes in Russia. That is, the company provides services for transferring VAT to the budget.

Preparation of invoices

VAT is covered in Articles 168 and 169 of the Tax Code of the Russian Federation. According to the code, the issuance of an invoice signed by the manager and chief accountant must occur no later than five days from the date of shipment of the goods or receipt of an advance payment.

The invoice must include:

• date of his discharge,
• serial number;
• address, tax identification number and full name of the buyer and seller;
• The product must be described, starting with its name and cost and ending with the country of origin.

Moreover, when conducting a transaction in a currency other than the ruble, the declaration must also be completed in this currency.

It is also necessary to keep records of invoices received and issued in the registration journal using a special form in accordance with Resolution No. 1137 of December 26, 2011

Value added tax (VAT) is an indirect and main tax in Russia. The calculation and payment of VAT is regulated by numerous regulatory documents. The main provisions are stated in Chapter 21 of the Tax Code of the Russian Federation. In 2019, the VAT rate is 20, 10 and 0 percent. In the article we will look in detail at the changes, new rates, calculation and payment.

How to recover VAT from an advance payment -

VAT: what is it in simple words

The abbreviation stands for value added tax. And in short - VAT. A special calculator from the Glavbukh System will help you calculate the amount of VAT at any rate.

In Russia, VAT was introduced on January 1, 1992. The procedure for calculating tax and paying it was initially determined by the law “On Value Added Tax”; since 2001, a separate chapter 21 has appeared in the Tax Code on VAT.

VAT is a tax that the seller withholds from the buyer, including its amount in the selling price of goods, work, services. What does “excluding VAT” mean? And the fact that the tax will further increase the cost. In this case, the seller is obliged to highlight VAT in words on the invoice: indicate both VAT in words and the total amount in words including VAT.

The seller is responsible for the correct calculation and timely payment of tax. That is, VAT is an indirect tax.

Let's see what definition of VAT the Federal Tax Service of Russia gives on its website:

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

Like other taxes, VAT in Russia consists of the following elements: object, taxpayers, base, rates, period, calculation, terms and procedure for payment and reporting.

Who pays VAT in 2019

Sellers are required to pay taxes on goods, works and services. These are Russian organizations, regardless of their legal form, and individual entrepreneurs.

Also, the payment of VAT is imposed on those who move goods across the customs border (importers and exporters). Thus, two types of tax can be distinguished:

• internal - paid when selling goods (work, services) on the territory of the Russian Federation;
• import - paid when importing goods into the territory of the Russian Federation.

In some cases, the tax is transferred to the budget by the buyer. The list of such cases is specified in Article 161 of the Tax Code of the Russian Federation. For example, a company must pay tax to the budget if it buys goods from foreign organizations that are not registered with the Russian tax authorities.

In this case, the company is a tax agent. She is obliged to calculate the tax, withhold it from the income paid to her counterparty, and transfer it to the budget (clause 1 of Article 24 of the Tax Code of the Russian Federation). That is, the company acts as an intermediary between persons who are required to pay tax and the state.

Olga Tsibizova answers,

Deputy Director of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

“VAT is charged when performing the following transactions:

• sale of goods (work, services) and property rights on the territory of Russia (in this case, the gratuitous transfer of goods, work and services is also considered a sale);
• transfer of goods on the territory of Russia (performance of work, provision of services) for one’s own needs, the costs of which are not taken into account when calculating income tax;
• performing construction and installation work for own consumption;
• import of goods."

Who doesn't pay VAT

Value added tax should not be paid by organizations and individual entrepreneurs whose sales revenue excluding tax for the three previous consecutive calendar months does not exceed 2 million rubles. But there is a limitation: exemption cannot be obtained in relation to excisable goods and import transactions.

In addition, companies and individual entrepreneurs that use the simplified tax system, a system in the form of UTII or Unified Agricultural Tax (except for cases when they import goods into the territory of the Russian Federation), and participants in the Skolkovo project, are exempt from paying tax.

How VAT is calculated from 2019

The calculation of VAT becomes the responsibility of the company when it has transactions that are recognized as the object of taxation. Such transactions include:

• sale of goods, works or services;
• free transfer of ownership of goods, results of work, provision of services;
• transfer of goods, works or services on the territory of Russia for one’s own needs, if expenses for them are not accepted when calculating income tax;
• construction and installation work for own needs;
• import of goods.

The list of cases when sales tax is not paid is listed in Article 149 of the Tax Code of the Russian Federation. For example, you do not need to pay tax on the cost of advertising products that are not more than 100 rubles. for a unit.

How to determine the VAT rate on goods (works, services)

The interest rate for calculating tax can be found in Article 164 of the Tax Code. The tax is paid at three rates: 20, 10 and 0%. VAT of 20 and 10 percent is applied on domestic Russian transactions. What percentage of VAT to choose in a particular case depends on the type of transaction.

VAT 20 percent: what is it?

Since 2019, the basic VAT rate is 20 percent (subparagraph “c”, paragraph 3, article 1 and part 3, article 5 of the Law of August 3, 2018 No. 303-FZ). It corresponds to the new calculated rate of 20/120 percent.

VAT at a rate of 20 percent must be charged on transactions made after December 31, 2018. That is, if the shipment of goods (work, services) took place on January 1, 2019 or later. Apply a 20 percent rate on shipment even if the organization received an advance payment for future deliveries in 2018 and calculated tax on it at a rate of 18/118.

When VAT is 10 percent

At a rate of 10 percent, VAT is levied on the sale of the bulk of food and children's goods. For example, such a rate should be applied if you implement:

• poultry and livestock, meat and meat products, dairy products and milk, eggs and egg products, vegetable oils, food fats, sugar, salt, bread and pasta, flour, grains and cereals, fish, seafood, vegetables, diabetic products, children's nutrition;
• children's goods - clothes, shoes, furniture, school supplies, etc.;
• printed magazines, almanacs, bulletins and periodical newspapers, educational books;
• medicinal and pharmaceutical preparations, medical devices.

The full list of goods and services for which the selling organization uses a tax rate of 10% is established by paragraph 2 of Article 164 of the Tax Code of the Russian Federation.

In what cases is VAT 0 percent

The 0% VAT rate is used in the following cases:

• export sales of goods, which is carried out by crossing the state border of the Russian Federation in interaction with the customs service;
• provision of services and work aimed at the production of goods, the export of which is planned to be carried out outside the country for further sale;
• direct transportation of goods for further export.

This is stated in paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

Rules for paying VAT in 2019

The VAT payment scheme looks like this. First, the tax base is determined and the tax is calculated. Why are tax deductions calculated?

The difference between the accrued tax and these deductions will be the required VAT amount, which the company is obliged to transfer to the budget.

If deductions exceed the assessed tax, the taxpayer is entitled to refund the difference. That is, he has the right to receive money from the budget or offset the difference against future payments.

To calculate VAT, you need to multiply the tax base for each type of shipped product (work or service) by the appropriate rate. The amount received is added to the cost and presented to the client.

When receiving an advance on account of the subsequent transfer of property rights, calculate the VAT base in a new way (Articles 154 and 172 of the Tax Code, Federal Law No. 302-FZ of August 3, 2018).Do not charge VAT on the full advance amount. Calculate VAT on the difference between the advance payment and the amount of the monetary claim, the rights to which it cedes, or the costs of its purchase. In this case, determine the costs in proportion to the share of the advance payment.

The tax period for VAT is a quarter. The tax must be paid at the end of the quarter in equal installments no later than the 25th day of each of the three months following the end of the quarter.

Importers pay VAT during the customs clearance of imported goods according to the rules established in the Customs Code of the Russian Federation.

At the end of the quarter, companies and individual entrepreneurs are required to submit a tax return to the tax office. Deadline - no later than the 25th day following the end of the quarter.

Exporters are also required to confirm their right to apply the zero VAT rate with the tax authorities.

To do this, a package of documents for a foreign trade transaction is provided to the tax inspector no later than one hundred and eighty calendar days, starting from the day the goods were placed under the “export” customs regime.

The service now contains information about blocked accounts! In chapter « Recommendations » you will find out: when, by whom and in which bank.

VAT is an abbreviation for value added tax. This is the name of an indirect tax, which allows you to withdraw part of the cost of a product (good or service) to the state budget. This form of seizure can exist at all stages of production of goods or provision of services.

If several organizations and individuals successively take part in the creation of a product (most often this is the case), then the state budget receives as a result of payment a known part of the cost. However, this does not happen immediately, but as individual stages of the creation process are implemented.

In Russia, the default value added tax is 18%. There are also lists of transactions that have a reduced rate (10%) or are not subject to such tax at all. Let us consider the procedure for calculating and paying this tax on the territory of the Russian Federation.

Legal basis

VAT has been paid in 2014 for the 22nd year in a row. It was introduced in Russia in 1992; initially, the payment procedure was regulated by a special law. Later, in 2001, the 21st article was highlighted in the Tax Code, which regulates this issue.

Preferential rates and complete exemption from payment of this tax are provided for more than a hundred different cases, which are listed in the Tax Code. Thus, an exemption from payment of this tax is provided if the amount of proceeds from the sale of goods or services for three calendar months does not exceed certain limits. In accordance with paragraph 1 of Article 145 of the Tax Code, this limit is now 2 million rubles.

Taxpayers

It is very important to know who pays VAT. After all, almost any type of business can create a legal basis for paying this tax. The payers are:

• legal entities that are engaged in business, insurance and banking activities (except for cases when the operation is carried out under a banking license);
• enterprises carrying out commercial activities on the basis of foreign investment;
• family enterprises and enterprises established by private and public organizations that conduct commercial activities on the basis of economic ownership;
• branches and other separate divisions of organizations that do not have the status of a legal entity, but have a current account and carry out any operations for a fee;
• international and foreign legal entities that conduct commercial activities on the territory of the Russian Federation;
• non-profit organizations, if they conduct commercial activities in the process of work;
• individual entrepreneurs;
• persons who move goods across the borders of the Customs Union and are therefore recognized as taxpayers.

Until 2017, exceptions are provided for organizations that are partners or organizers of the Olympics and Paralympics in Sochi.

Objects of taxation

It is equally important to know what exactly is taxed. According to current legislation, the following transactions are subject to taxation:

• sale of goods and services on the territory of the Russian Federation. This includes, among other things, the sale of pledged property and its transfer by agreement, as well as the transfer of property rights. The provision of services free of charge is also considered a sale;
• transfer of goods, performance of work, provision of services on the territory of the Russian Federation for one’s own needs, if expenses are not deductible when calculating income tax;
• construction and installation work for own needs;
• import of goods into Russian territory and into territories that are under the jurisdiction of the Russian Federation.

Objects of taxation are not:

• operations that are not recognized as sales of products (according to paragraph 3 of Article 39 of the Tax Code);
• transfer of infrastructure facilities, housing and communal services facilities and socio-cultural heritage for free use to authorities;
• transfer of property of municipal and state enterprises if it was purchased through privatization;
• performance of work and provision of services by organizations that belong to government bodies, if at the same time they exercise their exclusive powers in accordance with legally established responsibilities;
• operations for the sale of land plots, including shares;
• transfer of property rights to legal successors of organizations;
• transfer of finance and real estate for the creation or replenishment of the target capital of non-profit organizations, if this occurs in accordance with the law;
• provision of services for the gratuitous transfer of state treasury property to non-profit organizations;
• carrying out activities within the framework of measures that are aimed at reducing tension in the state labor market in accordance with government decisions.

Tax rates

Over the course of several years, VAT rates were gradually reduced as legislation changed. The maximum amount was 28%, then the rate dropped to 20%, and since 2004 it has been 18%.

For some types of goods (mainly food and children's products) a preferential 10 percent rate applies. For export goods the rate is 0%, that is, no tax is paid. To be exempt from paying tax, the exporter must submit a tax refund application and the corresponding set of documents to the tax authorities each time.

According to Article 149 of the Tax Code, some transactions are not subject to this tax:

• provision of premises for rent to foreign persons accredited by the Russian Federation;
• sale of medical and food products on the territory of the Russian Federation according to the approved government list;
• sale of coins made of precious metals, which are legal tender;
• sale of goods included in the list of duty-free products;
• sales of religious products according to the government list;
• banking operations (except collection);
• certain banking operations that are carried out in accordance with the procedure established by law without a license from the Central Bank;
• legal services;
• loan transactions (in securities or in cash) and repo transactions;
• research and development activities at the expense of the budget;
• fighting forest fires;
• Carrying out diagnostics and repair work on foreign territory for equipment that was exported from Russia.

A few important points

It should be remembered that VAT is calculated according to a rate that corresponds to the type of activity, and not just the form of business organization. Therefore, if in the course of business, transactions that are subject to taxation are performed along with those that are not subject to taxation, then separate accounting must be maintained for them.

In some cases, if preferential transactions have a small share in the overall process, taxpayers will waive the value added tax exemption in order to simplify the accounting process. In this case, you must submit an application to the relevant Federal Tax Service no later than the first day of the reporting tax period.

Refusal or suspension of exemption from value added tax is possible only for all activities of the taxpayer. Partial exemptions are not permitted, for example depending on who the buyer is. Release for a period of less than a year is also not allowed.

It should also be remembered that entrepreneurs working under the simplified tax system are not taxpayers. For everyone else, it would be a good idea to know how to calculate VAT.

Value added tax calculation

There is nothing particularly difficult about understanding how the VAT amount is calculated. When there is an initial amount of money or the value of property, its expression is taken as 100% without tax. Therefore, in the case of the default rate (18%):

• to calculate the same amount together with tax, you need to multiply this amount by 1.18;
• To calculate the tax separately from this amount, you need to multiply it by 0.18.

If, on the contrary, there is an amount with tax already included in it, then:

• to determine the initial amount, you need to divide the existing amount by 1.18;
• In order to isolate the amount of tax, it will be necessary to subtract the “net amount without tax” from the amount with tax. That is, the result will be equal to: (Amount with VAT – amount without VAT) = Amount with VAT * (1 – 1 / 1.18).

Thus, the formulas for calculating VAT are extremely simple, unlike many other formulas associated with calculating taxes. The main thing is not to forget to add up the amounts of different taxes if separate accounting is carried out.

Value added tax reporting

The main document for reporting is the VAT return, which is submitted by the taxpayer for each reporting period (a quarter is designated as such a period). According to Article 167 of the Tax Code, one of the following dates may serve as the moment for determining the tax base:

• the day of transfer or shipment, respectively, of rights or goods;
• the day of full or partial payment for future supplies or work;
• day of transfer of ownership rights;
• day of sale of the warehouse receipt.

According to Article 171 of the same document, the taxpayer has the right to reduce the amount of tax by the amount of established tax deductions. Payment of the tax must be made by the payer no later than the 20th day of each month that follows the reporting period, in equal installments. It is best to do this in advance, and not on the last day, so as not to risk it.

Filling out the VAT return is carried out in accordance with the order of the Ministry of Finance of the Russian Federation No. 104 dated October 15, 2009. It should be remembered that submitting VAT returns on time will help you avoid significant problems. Otherwise, if there are delays or violations, then the payer will be charged fines and penalties in accordance with the law. In this case, the tax authority will independently offset the amount of tax paid, including towards the repayment of fines and penalties.

Value added tax, or VAT, is one of the key ones in terms of replenishing the Russian budget. Therefore, the procedures reflecting its calculation and payment are regulated especially strictly by law. At the same time, many entrepreneurs are legally exempt from paying this tax and also have the right to receive the appropriate type of deductions that reduce the tax burden. What are the features of VAT calculation in Russian practice? What should entrepreneurs whose obligation to pay this tax pay attention to? How to correctly use the right not to calculate this fee?

Who pays VAT

Payment of VAT is the responsibility of entrepreneurs and organizations conducting income-generating activities (even if the main profile of the structure is non-profit). By default, all firms must transfer the corresponding tax to the treasury. However, based on Russian practice, there are quite a lot of exceptions here - we will study them further.

Some experts prefer to divide fee payers into two categories - those in respect of whom the corresponding tax is calculated due to activities on the territory of the Russian Federation, as well as those who pay this fee when importing goods across the border. In the first case, this means interaction with Russian counterparties, the sale of goods and the provision of services for citizens of their country (or clients located on its territory). In the second case, interaction, as a rule, is carried out with foreign companies (or with branches of Russian companies registered abroad).

However, the rules regarding the calculation of VAT and imports may differ depending on the specific state with which Russia borders. Certain preferences, in particular, are available to entrepreneurs importing goods from states that are members of the Customs Union.

The main objects of taxation are, therefore, transactions related to the implementation of property rights, purchase and sale, or the gratuitous transfer of goods, the performance of work and services, as well as imports. That is, almost any business activity related to financial calculations.

Exemption from payment

We found out who should pay VAT. We will also study the aspect that concerns options for exemption from paying this tax. The main source of the norms that determine this is Article 145 of the Tax Code of the Russian Federation. According to this source, this tax may not be paid by organizations and individual entrepreneurs whose revenue for 3 months amounted to no more than 2 million rubles.

To correctly exercise this right, businesses must complete a number of formalities - issue invoices that will contain the “No VAT” mark, and also keep a log of relevant documents. Also, before the 20th day of the month from which the payer has the right not to calculate tax, he must submit a notification to the Federal Tax Service. In addition, after another 12 months, the entrepreneur must provide the tax authorities with documents confirming that during such and such a period the revenue was no more than 2 million rubles compared to three-month periods. We also note that as soon as the company’s income has exceeded the established limit, which gives the right to exemption, the tax must be paid in full from the 1st day of the next month.

Also, individual entrepreneurs and organizations operating under the Unified Agricultural Tax (Unified Agricultural Tax), the simplified tax system, the patent system, as well as UTII for certain types of activities may not pay VAT. In addition, entrepreneurs implementing innovative projects in the Skolkovo center may not think about how to pay VAT.

Exemption from VAT: nuances

Exemption from paying this tax is a right, but not an obligation. That is, if an entrepreneur does not take advantage of this opportunity, but pays VAT, the state, without grounds guaranteed by law, will not return the amount transferred to the treasury. At the same time, once a company has sent an application to the Federal Tax Service about its desire to be exempt from paying tax, in the next 12 calendar months it cannot refuse to exercise this right - only if the revenue exceeded the established limit or, due to the specifics of the activity, the entrepreneur began to sell goods for which payment of VAT is mandatory, for example, due to the fact that the products are excise.

In some cases, VAT is not paid due to the fact that the financial transaction is not recognized as an object of tax calculation. For example, this could be the transfer of property, investments in authorized capital and other similar transactions. Article 149 of the Tax Code of the Russian Federation, moreover, sets out a list of activities that are subject to VAT taxation; the actual rate for them, however, is zero. True, experts recommend that entrepreneurs look at this list as often as possible - it can be adjusted based on legislative revisions.

VAT calculation

The most important aspect regarding VAT is calculation. The tax base is any income of the payer - as prescribed by Article 153 of the Tax Code of the Russian Federation. That is, VAT is calculated mainly on the basis of figures reflecting the cost of goods sold, work performed or services provided. The tax period for this type of fee is quarterly.

The formula used to calculate VAT and the calculation of this tax includes several components. Firstly, it includes the amount of the corresponding fee, which is taken into account during the sale. Secondly, the formula may include a VAT deduction. Thirdly, one of the stages of calculating tax may be determining the amount to be restored for subsequent payment. In practice, calculating VAT is quite simple.

So, if we are talking about the first component, then it is calculated by calculating 18% of the tax base (income from the sale of goods, provision of services, performance of work) - this is the VAT rate. The second step is to determine the amount to be deducted. It is applicable mainly in commodity transactions and is equal to the tax paid during settlement with the supplier. How to determine it correctly? Let's look at an example.

Let's say we bought a batch of televisions at a factory (from a Russian supplier). The selling price of each was 100 rubles. In fact, the supplier did not actually receive this amount - he must reduce it by the amount of VAT, which is calculated based on the cost of the goods. That is, if the selling price is 100 rubles, then this means that the supplier’s revenue was approximately 84.75 rubles (100 multiplied by 0.18, divided by 1.18). Accordingly, the VAT that we paid (18% of 85) is equal to 15.25 rubles. This will be our deduction for each of the TVs. Our "VAT calculator" takes into account the standard rate - 18%. If a company sells goods or provides services within the framework of a tax of 10%, then the corresponding indicators in the formula will be 0.10 and 1.1.

In some cases, as we said above, it is possible that VAT will have to be paid additionally - but the size of the corresponding amounts depends on the balance of previous transactions. Everything that we did not pay extra earlier, say, for the previous batch of TVs, we can add in the current transaction.

VAT calculation: nuances

There are two main rules on the basis of which the closing date of a transaction subject to VAT is determined. Firstly, this may be the day of full or partial payment for the supply of goods, performance of work or provision of services. Secondly, you can take into account the day when the products were actually shipped, and the services, in turn, were provided (the work, accordingly, was completed).

In paragraph 2 of Article 164 of the Tax Code of the Russian Federation, as well as in Government Decree No. 908 of December 31, 2004, there is a list of goods in respect of which VAT is calculated at a rate of 10% rather than 18%. In addition, the corresponding tax is not charged when exporting products, as well as when paying for the provision of international transportation services. In addition, VAT is not charged on the sale of precious metals by taxpayers who mine them themselves or produce them from scrap of the appropriate type.

How to pay VAT according to deadlines? This procedure is carried out no later than the 20th day of the month following the quarterly reporting period. You must pay in equal installments.

VAT deductions: nuances

Above we looked at one example of the implementation of an entrepreneur’s right to deduction in terms of VAT calculation. What other options are there to use the opportunity to reduce the relevant tax in a legal way? We have considered, in fact, only one - when the amount presented by suppliers of goods is subject to deduction.

An option is possible in which it becomes possible to calculate the tax with deduction not only based on the procedures associated with the supply of material assets, but also with the performance of work and the provision of services. In this case, the corresponding tax is calculated based on the cost of services provided by the contractor or performer. Also, VAT can be reduced if the entrepreneur paid the appropriate fee when importing goods at the border - in cases where this is provided for by law. For example, paragraph 2 of Article 171 of the Tax Code of the Russian Federation allows you to deduct VAT when importing products from the countries of the Customs Union.

In order to correctly exercise his right to deduct VAT from the amount calculated for payment as a whole, the entrepreneur must be ready to provide the Federal Tax Service with invoices, as well as primary documents reflecting the acceptance of products (works or services) for the appropriate accounting. At the same time, it is permissible to deduct VAT only after goods and services have been taken into account.

Refund

In some cases, an entrepreneur has the right to expect a VAT refund. What is this procedure? The fact is that it is possible that, at the end of the tax period, the amount of deductions due will be greater than the calculated tax amount. How to pay VAT in this case? As such, the obligation to transfer the necessary amounts to the budget does not disappear. However, the entrepreneur can return the overpayment. The main thing is to have time to do this within three years after the expiration of the tax period in which the right to compensation arose. True, there is one nuance here. If a company declares its right to a VAT refund, the tax authorities are obliged to check the validity of this application. That is, a tax audit of the organization will be carried out.

As a rule, within the framework of this, the Federal Tax Service will require documents from the company that reflect the legality of using tax deductions. It is interesting that the specific list of relevant papers is not directly defined by law. But, as a rule, these are invoices, as well as documents that confirm the payment of VAT on the amount of income in full or when importing goods at the border. In some cases, the Federal Tax Service may request original documents. This is possible, for example, when checking a VAT return. Based on the results of the work, tax authorities can make one of three possible decisions - refund the VAT in the declared amount in full, refuse the entrepreneur this, or partially satisfy the application.

An option is possible in which the VAT refund can be offset against the entrepreneur’s debts for taxes, arrears, penalties, against future advance payments, etc. But it is quite possible to credit the overpayment to your current account. The transfer of funds within the framework of the appropriate procedure can be carried out both upon completion of the tax audit and during it (though not in all cases - this nuance is described in paragraph 8 of Article 171.1 of the Tax Code).

VAT refund: nuances

VAT refund is a procedure that contains quite a lot of nuances. Let's look at some. We said above that the company has three years to submit an application for a VAT refund to the Federal Tax Service. The countdown date for this period begins from the end of the corresponding tax period. Another nuance reflecting the timing of procedures related to VAT refunds is that a tax audit can only be carried out within three months from the date of filing the declaration. In addition, if the company submits a tax return with updated data, the verification procedure is resumed from scratch.

If the Federal Tax Service finds inconsistencies or errors in the documents being studied, the entrepreneur will receive a corresponding notification with an order to provide the necessary explanations or correct the information. If the tax authorities identify a direct violation of the law during the audit, then a report is drawn up, which is also handed over to the company within five days. It can be sent by registered mail. If the company does not agree with the wording set out in the act, then within 15 days after receiving this document its owner has the right to challenge them by sending written objections to the Federal Tax Service. Tax officials, in turn, must make a decision within 10 days (and in some cases specified by law - 30). An entrepreneur also has the right to appeal the actions of the department to a higher authority or in court.

If a company is re-registered at an address for which another territorial department of the Federal Tax Service is responsible, then the responsibility for VAT reimbursement is assigned to it. From the point of view of legislation, tax officials, regardless of the actual location of departments, are considered as one and the same subject of legal relations. Thus, an entrepreneur, based on the provisions of the law, should not think about how to pay VAT and deduct the required amounts, correlating formal procedures with the geography of the Federal Tax Service performing its functions.

Compensation according to Central Bank standards

If the Federal Tax Service has received an application from an entrepreneur to transfer funds as part of a VAT refund to a current account, then the corresponding payment order is sent to the Federal Treasury. This department, in turn, transfers the necessary funds to the taxpayer within five days. Moreover, if the VAT refund amount is not paid within these deadlines, its percentage increases based on the refinancing rate of the Central Bank. This procedure, interestingly, is regulated not only by tax law, but also by civil law. In addition, a similar procedure, when the Central Bank refinancing rate is added to the original VAT refund amount, can be carried out if the Federal Tax Service has unlawfully refused to refund the overpayment of the corresponding tax. The terms from which the “interest” guaranteed by law accrues are set the same as if the Federal Tax Service had given a positive decision on the return.

Declaration

Actually, about the declaration. We noted above that this document is one of those that tax authorities check when refunding the corresponding tax. However, the VAT declaration is important not only in this aspect - it is, in principle, one of the most important documentary sources reflecting the activities of the company. The taxpayer is obliged to submit it to the Federal Tax Service no later than the 20th day of the month that follows the reporting period, that is, the quarter. If this document is not handed over to the tax authorities, then a fine of 1000 rubles will be imposed on the entrepreneur. From January 1, 2014, the declaration can be submitted electronically. If the company did not carry out financial transactions related to VAT, it is necessary to submit a so-called zero declaration.

VAT is one of the most difficult taxes for the common person to understand. Complications arise not only because of the different rates that apply to different types of activities, but also because of the peculiarities of its calculation. In addition, there are options in which VAT can be refunded.

In tax reference books, VAT is defined as a tax on the profits of enterprises that they receive by setting prices for their goods above market prices.

The difference between the old and new prices for goods becomes the object of taxation. In other words, we can say that the tax is charged on the difference between the proceeds from the sale of goods and their original price (the cost of raw materials for its production or the funds spent on its purchase).

Value added tax is credited to the federal budget. It is considered an indirect tax due to the fact that it is paid in full by buyers (or consumers of the product).

An organization engaged in sales must also take into account the taxes that it pays itself.

To determine the tax, you must use the tax base, which is determined by the price of the product. At the same time, the cost of such a product increases by 10-18 percent with each purchase. These numbers must be indicated

Who is required to pay VAT

The obligation to pay VAT falls on:

• organizations;
• individual entrepreneurs;
• persons who transport certain goods across the state border of the Russian Federation.

Legal entities (individual entrepreneurs and organizations) may, in certain cases, be exempt from paying value added tax. To do this, revenue for the previous three months should not exceed two million rubles. But this applies only to those organizations that sell non-excisable goods.

There is no need to pay VAT to the following types of taxpayers (except for those transporting goods across the border):

• who pay the Unified Agricultural Tax and the simplified tax system. How to draw up a notification about the transition of the simplified tax system - read
• who use UTII in their activities.

These are special tax regimes that are exempt from VAT.

You can find out what the value added tax is in this video:

When and at what point does the obligation to pay arise?

Since tax is paid on the proceeds from the sale, the obligation to pay it arises from the very moment of sale. This can be either unloading or direct payment of money for the goods provided.

Moreover, tax payment occurs in several stages:

• when an enterprise purchases raw materials for the manufacture of goods from another organization, it pays VAT, which is included in its cost;
• when determining the cost of goods, the cost of VAT is added, but in this case it fits into the tax credit;
• When determining the final cost of a product, it also includes the amount of VAT, which buyers will then have to pay.

VAT rates and amount

In most cases, the VAT tax rate is 18 percent. But for the sale of special goods (children's products, food, some types of medicines), the legislation provides for a reduced rate of 10 percent. Also, when exporting goods, a 0 percent rate is often used.

A zero rate is applied to those goods that are exported for sale abroad. It can also be used for services aimed at international transportation.

What is VAT refundable?

In some cases, the amount paid for VAT can be returned. This is a very complex issue that causes a lot of conflict situations. We can only say that most of them are resolved in favor of entrepreneurs.

VAT refund is a certain process, the consequence of which is that the taxpayer receives part of the paid tax into his bank account. For legal entities, this becomes possible when at the end of the tax period the amount of VAT is greater than the amount of tax paid to the budget.

But this does not mean that in this case the funds will necessarily be credited back to the taxpayer’s account. To complete this procedure, you will need to perform certain actions.

How to return VAT - step-by-step instructions

VAT refund occurs according to the following scheme:

Quite often, the main reason for refusal of a VAT refund is inconsistency of data and incorrect completion of documents. In certain cases, the reason for this may be incorrect indication of the address (actual instead of legal), or confusion in indicating the numbers of payment documents.

The court allows the use of corrected documents, but it is much easier to do everything correctly from the very beginning.

It is recommended to keep records in such a way as to separate taxable and non-taxable transactions. If such a separation is not made, then it will be almost impossible to return VAT, since this procedure is tied to certain types of work.

You can also expect a refusal to apply to those organizations whose counterparty has not paid VAT.

Legislative regulation

The regulatory framework by which the issue of VAT calculation and refund is regulated includes the following legislative acts:

• Chapter 21 of the Tax Code of the Russian Federation;
• Government Decree, which was issued under number 1137, and which talks about the standards for filling out the documents necessary to pay the tax;
• Customs Code of the Customs Union.

This also includes an agreement signed by members of the Customs Union on the customs value of goods transported across country borders.

To have a chance to get a VAT refund, you must comply with the rules for its payment and ensure that the documents are filled out correctly.

A brief summary of the essence of value added tax and its principles is in this video: