Whatever type of activity, method of production and type of services provided, entrepreneurs and honest taxpayers choose, they are sure to encounter the concept of value added tax, deal with its calculation, calculation and payment to the state budget. VAT accrues at every stage of the production process of the service or product provided.

VAT is charged in order to pay it later. Payment of tax is mandatory for a person engaged in entrepreneurial activity. The processes of its accrual and withdrawal are regulated by the Tax Code of the Russian Federation. This is, in fact, a tax on the value added by the seller, but its size depends on the amount of the tax base, that is, on the cost of the goods. VAT performs a fiscal function, that is, it fills the treasury of our state with funds.

When accrual occurs or does not occur

VAT is necessarily calculated when carrying out a transaction that is. This can be the sale of all goods, the provision of services, the sale of imported goods, construction for one’s own benefit, the transfer of goods free of charge, the transfer of ownership rights to the result of work performed or services provided, etc.

The Tax Code also regulates in detail transactions that are not subject to taxation (sale of land and shares, successor principle of transfer of property, etc.), and also provides a list of goods, services and types entrepreneurial activity, for which the VAT rate is 10%. Acquainted with full list can be found in Article 164 of the Tax Code of the Russian Federation.

Who calculates VAT

The amount of tax is calculated by the enterprise itself, since it is in its interests to sell a product or service at a cost that already includes the amount of VAT, that is, in fact, it is paid by the end consumer.

VAT is charged at every stage of the resale or production process. It is calculated by the manufacturer, the wholesaler, the reseller, and the distributor, because everyone is required to pay this tax.

Well, in the literal sense, the accountant makes the calculations. The procedure for carrying out calculations is dictated by the Tax Code of the Russian Federation.

How to calculate VAT

For correct calculation and, accordingly, compliance with the law, the taxpayer must:

Determining the VAT rate on VAT - the Tax Code will help in this matter, in separate articles of which it is stated which types of goods or services are subject to a particular amount of taxation. Most of them are subject to VAT of 18%, less often 10%, rarely 0%.
Calculate the amount of the tax base - Article 154 of the Tax Code of the Russian Federation regulates this issue. This amount includes the amount for goods sold plus the cost of excise taxes. The tax base is determined by the date of shipment of the goods or receipt of the full or partial amount of its payment, depending on which of these transactions took place first.
Calculate the VAT amount by multiplying tax base on the tax rate.

You can learn more about VAT from this video:

How is accrual done - example

If the tax base is multiplied by the VAT rate, then we directly obtain the amount of VAT charged. Then it needs to be added to the amount of the tax base, which is not very convenient.

It is for the convenience of calculating VAT that the formula was created: tax base * 1,XX, where XX is the tax rate. That is, for a regular product or service that is not included in the list of those subject to reduced taxation, a multiplier of 1.18 is used, since 18 is interest rate.

For example, we are going to sell a cake purchased for 400 rubles.

That is, taking into account VAT, we must charge 472 rubles for the cake we sell.

If you want to know the VAT amount for a certain tax base, use the formula: tax base * 0.18 = VAT amount

To facilitate the work of an accountant, created computer programs and online calculators, in certain fields of which the required amount is entered, the percentage of the rate is indicated, as well as the operation (accrual or calculation), and the program makes all the necessary calculations on its own, and the accountant only has to enter them in certain columns of the invoice.

By the way, an invoice is a certain form of document that confirms that the transaction for the transfer of goods, the result of work, or the provision of a service has occurred and has been paid for. Such an invoice is issued no later than 5 working days after the transfer of goods, completion of work, or transfer of the advance payment. The supplier presents such an invoice to the buyer, it indicates the amounts excluding VAT, VAT itself, and the final amount after VAT has been calculated.

If at the time of final payment the cost of a product or service has undergone changes (for example, providing quarterly discounts to a regular customer) or the accountant simply made a mistake, then at the time of final payment of the transaction an adjustment invoice is sent, in which the supplier is obliged to indicate the amounts excluding VAT, VAT itself, with VAT before, as well as after the change in the price of the product.

Records each of the invoices presented to the buyer. Recording the transfer of such an invoice is also taken into account in the sales ledger.

An example of an invoice for an ordinary consumer is receiving a fiscal receipt from a store.

At the end of the quarter, each entrepreneur, no later than the month following the reporting quarter, is required to submit a VAT return to the tax office. Carrying out an inspection, the inspection monitors whether the calculations have been made correctly and the amount payable to the budget has been transferred.

So, all types of goods and services provided are subject to VAT. Calculation can be done manually using simplified formulas or using computer technology, which can significantly speed up and facilitate the process.

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 selling price 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 in the invoice: indicate both VAT in words and total amount in words with 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 indirect tax. The calculation is made by the seller when selling goods (works, 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. This Russian organizations regardless of the organizational and 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 who are not registered with the Russian tax authorities.

In this case, the company - 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 on the territory of Russia of goods (works, services) and property rights (at the same time gratuitous transfer goods, works and services are also considered sales);
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 excludes tax for 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 on the territory of Russia of goods, works or services for 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 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). The new one corresponds to it settlement rate 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 has the right 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, the federal law dated 08/03/2018 No. 302-FZ).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 expired 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.

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

Tax officials have updated information on the average number of companies!

Check for errors in your organization's data.

Talking about what value added tax (VAT) is is not the most difficult task, unless you go into details. Basic knowledge on this issue will not be superfluous not only for future accountants and economists, but also for people far from such specific areas of activity.

Economic content of VAT

VAT is one of the taxes in Russia that has a significant impact on the formation state budget. The essence of the tax is fully reflected by its name. That is, it is from the added value by which the manufacturer increased the value of the original product (raw materials or semi-finished product) that it is accrued.

For "dummies": VAT is a tax that is charged and paid by manufacturing enterprises, wholesale and retail trade organizations, as well as individual entrepreneurs. In practice, its size is determined as the product of the rate by the difference between the revenue received from the sale of one’s own products (goods, services) and the amount of costs that were used for its production. Simply put, that part of the product that the manufacturer or seller “increased” to the original product (in fact, this is the newly created value) is the taxable base. This type of tax is indirect, as it is included in the price of the product. Ultimately, it is paid by the buyer, and formally (and practically) its payment is made by the owners and producers of the goods.

Objects of taxation

Objects for calculating VAT are revenue from the sale of created products, works and services performed, as well as:

The cost of ownership of goods (work, services) when they are transferred free of charge;

Cost of construction and installation work produced for own needs;

The cost of imported goods, as well as goods (work, services), the transfer of which was carried out on the territory of the Russian Federation (it is not included in the taxable income tax base).

VAT payers

Article 143 of the Tax Code of the Russian Federation establishes that VAT payers are legal entities(Russian and foreign), as well as individual entrepreneurs registered with the tax authorities. In addition, payers of this tax include persons moving goods and services across the borders of the Customs Union, but only if customs legislation establishes the obligation to pay it.

In Russia, VAT is provided in 3 options:

10 %.
18 %.

The amount of accrued tax is determined by the product of the interest rate divided by 100 by the taxable base.

Non-operating turnovers (deposit transactions for the formation authorized capital, transfer to the legal successor of fixed assets and property of the enterprise, etc.), sales transactions land plots and many others, enshrined in law.

18% VAT rate

Until 2009, the VAT rate of 20% was applied to the largest number transactions. The current rate is 18%. To calculate VAT, you need to calculate the product of the tax base and the interest rate divided by 100. Even simpler: when determining (for dummies) VAT, the tax base is multiplied by a coefficient tax rate- 0.18 (18% / 100 = 0.18). Thus, the amount of VAT is included in the price of goods, works and services, falling on the shoulders of consumers.

For example, if the price of a product without VAT is 1000 rubles, the rate corresponding to this type of product is 18%, then the calculation is simple:

VAT = PRICE X 18/ 100 = PRICE X 0.18.

That is, VAT = 1000 X 0.18 = 180 (rubles).

As a result, the selling price of goods is the calculated cost of the product including VAT.

Reduced VAT rate

A 10% VAT rate applies to a certain group of food products considered socially significant for the population of the state. Such products include milk and their derivatives, many cereals, sugar, salt, seafood, fish and meat products, as well as some types of products for children and diabetics.

Zero VAT rate, features of its application

A 0% rate applies to goods (work and services) related to space activities, sales, extraction and production precious metals. In addition, a significant volume of transactions consists of transactions for the movement of goods across the border, when registering which it is necessary to comply Zero rate VAT requires documentary evidence of export, which is provided in tax authorities. The package of documents includes:

An agreement (or contract) of a taxpayer for the sale of goods to a foreign person outside the Russian Federation or the Customs Union.
for the export of products with a mandatory mark from Russian customs about the place and date of departure of the goods. You can submit documents on transportation and support, as well as other confirmation of the export of any products outside the borders of the Russian Federation.

If within 180 days from the moment of movement of goods across the border the complete package is not processed and submitted to the tax authorities necessary documents, then the payer is obliged to accrue and pay VAT at an 18% (or 10%) rate. After the final collection of customs confirmation, it will be possible to refund or offset the tax paid.

Using Estimated Rate

The estimated rate is used for prepayment and in some other cases. For “dummies”, VAT at this rate is calculated when necessary from total cost of the product, highlight the tax “sitting” in it. This action is carried out according to the simplest formulas, depending on the type of VAT rate applied.

At a 10% rate, VAT calculated is 10% / 110%.

At an 18% rate - 18% / 118%.

Filling out a VAT return and deadlines for submitting it

At the initial stage of preparation for delivery tax reporting The accountant's work focuses on determining the base on which the tax amount is subsequently calculated. Filling tax return for VAT begins with the design of the title page. In this case, it is very important to carefully and carefully enter all the required details (names, codes, types, etc.). All pages contain the date and signature of the manager (or individual entrepreneur), which is on title page must be certified by a seal. The declaration must be submitted to the tax office at the place of registration, but no later than the 20th day of the month following the reporting quarter. Its payment is also established within the same deadlines (if the deadline is quarterly). Thus, payment and accrual of tax for the 1st quarter of 2014 had to be made before April 20 of the current year.

Tax calculation

For dummies: VAT payable is calculated in several stages.

Determination of the tax base.
VAT accrual.
Determination of the amount of tax deductions.
The difference between the accrued and paid tax (deduction) is the amount of VAT payable.

If deductions exceed accrued amounts, the taxpayer has the right to compensation for this difference upon written application and after a decision is made, but more on that later.

Tax deductions

Particular attention should be paid to deductions, that is, the amount of VAT that is presented by suppliers and also paid at customs when exporting goods. It is very important that the tax accepted for deduction is directly related to the accrued turnover. Simply put, if VAT is charged on turnover on the sale of product “A”, then all purchases related to this product are taken into account. Confirmation of the right to deduct is certified by invoices received from suppliers, as well as documents for payment of tax amounts when crossing the border. VAT is included in them as a separate line. Such invoices are filed in a separate folder, and turnover for each product is recorded in the purchase book according to the approved form.

During the tax audits Quite often questions arise regarding the improper completion of required fields, the indication of incorrect details, as well as the lack of signatures of authorized persons. As a rule, in such a situation, employees of the Federal Tax Service cancel the corresponding amounts of deductions, which leads to additional VAT charges and penalties.

Electronic submission of declarations

Since 2014, the VAT return must be submitted only in in electronic format. There are only a few exceptions related to special tax regimes.

Conditions for VAT refund

Satisfaction of the rights of payers to reimbursement of the amount of tax paid is carried out on the basis of a desk audit carried out by the tax authorities. The declarative procedure for VAT refund occurs in relation to a few payers who meet the following conditions:

The total amount of taxes paid (VAT, excise taxes, income taxes and production taxes) must be at least 10 billion rubles. for 3 calendar years that preceded the year of filing the application for compensation;

The payer received a bank guarantee.

The application of this procedure provides for one more condition: the payer must be registered with the tax authorities of the Russian Federation for at least 3 years before filing a tax return for

Refund procedure

To receive a VAT refund, the taxpayer must submit a written application to the tax authority for the refund of tax amounts. These amounts may be returned to the current account indicated in the application or offset against other payments. tax payments(if there is debt on them). The inspectorate will make a decision within 5 working days. VAT refunds are made within the same period in the amount specified in the decision. In case of late arrival Money in the current account, the taxpayer has the right to receive interest for the use of this money from the tax authorities (from the budget).

Desk inspection

To check the validity of the amounts returned tax office carried out within 3 months desk audit. If facts of violations are not established, then within 7 days after completion of the inspection, the person being inspected is informed in writing about the legality of the offset.

In case of detection of violations of the current Russian legislation The inspectorate draws up an inspection report, based on the results of which a decision is made against the taxpayer (either to refuse to prosecute or to prosecute). In addition, the violator is required to return the excess amounts of VAT and interest for the use of these funds. If the specified amount is not returned, the obligation to return it to the budget of the Russian Federation rests with the bank that issued the guarantee. Otherwise, the tax authorities write off the necessary funds in an indisputable manner.

Some provisions relating to the calculation and payment of VAT are quite complex for immediate understanding, but thoughtful understanding gives results. Particular difficulty in understanding this tax is created by specific terms and regular changes in the legislation of the Russian Federation.

For the first time, the potential possibility of levying an indirect tax was discussed in Germany, and Wilhelm von Siemens became the direct initiator of such changes. In 1919, his company suffered colossal losses, so von Siemens wanted to reform tax system in order to shift the burden of payments onto consumers. But soon the owner of a large transnational corporation died, and the idea of introducing a VAT system was forgotten for a while.

The idea of introducing an indirect tax was revived in France in 1954, when the financier Maurice Lauret proposed the taxation scheme in which it currently operates to the government of the country. After a short discussion, a decision was made to “test” the tax collection scheme in a French colony, namely in Côte d’Ivoire. The financial experiment was a significant success, so the EEC Council Directive in 1967 recognized VAT as the main indirect tax in Europe.

Today, VAT is levied in 137 countries, with rates varying significantly between states. For example, the most high rate in Norway, Denmark, Sweden, since it is 25%. In Great Britain, Austria, Bulgaria, Ukraine, the standard rate is 20%, in Germany, Cyprus - 19%, in Vietnam, in Lebanon - 10%. In the United States of America there is no VAT, but instead a sales tax. It is collected by the store from the buyer in favor of the state in which it was goods purchased. In each specific state, the interest rate is different: it varies in the range of 3-15%. Also, VAT is not charged in Macau and Hong Kong.

VAT in Russia

In the USSR in 1930-1932. A tax levied on turnover began to function. It was introduced for certain types of products (tobacco products, durable goods) and provided a significant share of budget revenues Soviet Union. Of course, this tax could exist under conditions of strict price regulation by the state, so in the 80s, due to the progression of market relations, its limitations became obvious.

In 1990, the tax system underwent changes because a sales tax was introduced. But although it was more consistent with business conditions, it did not cover the entire spectrum. This means that the tax levied at the time of purchase of a product or service also had a limited scope.

In 1992, the above taxes were replaced by VAT. The procedure for its calculation and payment was initially determined by the law “On Value Added Tax”, and since 2001 it has been regulated by Chapter 21 of the Tax Code. The highest VAT rate in Russia from the date of its introduction was 28%, but then it was reduced to 20%. Today the VAT rate is 18%. In addition, reduced 10 percent rates apply: we are talking about the sale of medical and children's goods, printed publications, and books of an educational nature. By the way, for exported goods the VAT rate is 0%.

In Russia, tax accounting is carried out using an invoice. The format of this form has a set form, and the procedure for filling it out is strictly regulated. Based on invoices, the Purchase Book is formed, and the basis for the Sales Book is considered to be issued invoices. An important change, affecting reporting is the submission of VAT returns in electronic form. This innovation was developed with the aim of a large-scale fight against fly-by-night companies.

Does everyone pay indirect tax? Various organizations and private entrepreneurs operating under the regular taxation system are recognized as VAT payers. Plus, there is a special type of regime, the main focus of which is to reduce the tax burden on owners of medium and small businesses. It turns out that entities that have switched to a simplified taxation system are exempt from paying the tax rate.

Payment of VAT

VAT is paid quarterly, and its calculation is extremely important aspect accounting. For beginning entrepreneurs, allocating VAT may seem like a complicated procedure, but if you understand the nuances, you can do the calculations yourself. So, how is VAT calculated and allocated?

VAT calculation method

If you need to highlight VAT, you should multiply the price including VAT by 18 and divide by 118.
For example, if the amount is 2000 rubles, multiply 2000 by 18 (36,000) and divide by 118. The result is 305.08 rubles.

If it is necessary to charge VAT on the amount, you should multiply the price without VAT by 0.18 (we get the VAT amount) and add the amount without VAT to the resulting result.
For example, if the amount excluding VAT is 2000 rubles, we multiply 2000 by 0.18, VAT is equal to 360.00 rubles. We add the amount without VAT to the VAT amount, 360 + 2000.00 we get 2360.00 rubles.

VAT calculator

If it is inconvenient to calculate VAT manually, you can use our special online service “VAT Calculator”. Everything is very simple: enter the amount, select the operation and rate, and press the calculation button. The main advantage of the calculator is saving time and eliminating the possibility of error.