When VAT is paid. VAT is a complex concept in simple words
Today, every customer who purchases a product in a store encounters the abbreviation VAT - it is always indicated on the check. However, despite the popularity of this tax, not many buyers understand what VAT is and who pays it. If you look into the reference book, then the definition will be given there: “value added tax”, but this does not reveal the essence. Therefore, let's try to analyze 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 more expensive 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 the price of its sale. In other words: sellers pay VAT out of their profits. This is so in theory.
A bit of history
The abbreviation VAT appeared in the 1920s. It was then that VAT appeared instead of sales tax. In accordance with the new law, sellers were exempted from paying multiple and similar taxes, but in Russia it began to operate in 1992.
Today, the rate is 18% on most types 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 parts of food. If the product is exported abroad, then it is not taxed.
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 the company that provides the services. But in reality, the tax falls on the shoulders of ordinary buyers. Of course, VAT is charged on 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 the seller legally pays the tax, but in fact you do it by buying products in stores.
VAT calculation procedure
When one company orders raw materials from another for the production of a product, the first company pays a certain amount of money. This amount is subject to tax.
Later, the question of what the cost of the manufactured goods 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 to the 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 goods will be formed: the cost of materials + potential profit from the sale + excises, etc. As for the VAT, this tax also goes into the final cost. Manufacturers and sellers take it into account in the cost, but the buyer pays for it.
After the product has been sold and the company has received the money, the profit calculation begins, from which the 18% tax paid by the buyers is deducted. This is approximately how the conditional VAT formula looks like. The final amount of all taxes from the goods sold by the 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.
Imagine that you decide to start selling winter shoes. The first stage is the search for a wholesale supplier. For example, you spent 100 thousand rubles on the purchase of goods, while buying 10 units of products. That is, one pair of shoes cost 10 thousand rubles. In this case, the price of the purchased goods from the supplier already includes an 18% tax. This tax was paid by the supplier and we when buying. This amount of 18%, which we overpaid for the tax, must be calculated as an input contribution in the future. When buying goods for resale, we need to prove that we have already paid VAT when buying in bulk. As evidence for the tax, you must present an invoice, waybill or check, which will indicate that VAT on goods has already been paid.
When forming the final price for sale in the store, we need to deduct the tax from the purchased products. From this price in the future and you need to calculate the tax. At the final stage, when the final price will be formed taking into account the potential profit, 18% of the tax must be added to the amount received, which will be charged to the buyer.
Formula
Let us designate known amount letter K. We need to calculate the amount of VAT 18% from here. This means that our VAT formula will look like:
VAT = K*18/100
Provided that our spent amount of money is equal to 100 thousand rubles, VAT will be equal to 18,000 rubles (this is 18%).
To calculate the amount with VAT, it is necessary to add to this result the amount known to us - 100,000 rubles. This means that the amount including VAT will be 118,000 rubles.
Calculation of the amount without VAT
Now that we know the amount with tax (Kn), we can calculate K without it. To begin with, let's recall the formula for calculating the amount with VAT - from it you can get the formula for calculating the amount without VAT.
Kn \u003d K + M * K, where M \u003d 18/100
Another version of the formula is also possible: Kn \u003d K * (1 + M).
From this formula, it is easy to subtract the required value of K. The formula will look like:
K \u003d Kn / (1 + M) \u003d Kn / (1 + 0.18) \u003d 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. Here is an approximate procedure for calculating VAT.
Types of tax
There are 3 criteria according to which the procedure for calculating VAT is carried out:
- Zero rate. The tax is not levied on the sale of space goods, as well as on the export of any goods, 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.
- Rate 10%. Applies to the sale of food products (vegetables, milk, meat, etc.). This also applies to children's products, medicines and scientific literature.
- VAT 18%. This is the most common tax, which covers absolutely all goods that are not included in the first two categories.
Note that VAT is levied not only on the direct sale of goods, but also on the import of any product into the territory of the Russian Federation. Works related to the construction of buildings, for which a building contract is not concluded, are also subject to this tax.
Processes that are not subject to this tax
VAT on services is not always the case. For example, when providing work state enterprises, which will be carried out within the limits of their duties, tax is not charged. Also, it is not charged for investments, when providing funds to companies of a non-profit basis and when buying and developing state-owned enterprises.
calculation
There are two options according to which VAT can be calculated:
- Subtraction. The entire amount of proceeds is taxed, and the tax paid at the time of purchase of raw materials is deducted from the amount received.
- Addition. When the amount of tax is the sum of the value added of each type of product sold.
Most often, the first method of calculating VAT is used because of its simplicity. The fact is that keeping separate records for each type of product sold is quite difficult, although sometimes only this method is appropriate for some companies due to their specific work.
Reporting
So, we have already figured out what VAT is and who pays it. Now you can talk about what kind of reporting you need to provide to the tax.
Reporting must be provided every quarter, and it is filled in a special form. At the same time, the reporting deadlines are strict - until the 25th next month. In case of delays, the company may face fines.
You can also send reports by mail. But at the same time, it must be borne in mind that in this case, the reporting date will be the number that is on the stamp in the registered letter.
For example, if you sent a registered letter on the 20th, and it arrived at the tax office on the 28th, then there will be no penalty in this case, because the 20th number will appear in the stamp.
tax deductions
Tax deductions - this is the amount of payments that was presented for payment by the supplier and on which the amount of tax has already been accrued. Here, too, there are rules that enterprises must follow. The amount of VAT can be accepted for deduction only if three conditions are met:
- Products that were purchased for sale were already subject to VAT.
- The received raw materials or products have passed accounting.
- The company has all primary documentation, and the invoice is drawn up in accordance with all the rules.
If these conditions are met by the company, then after 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 goods without VAT and the total cost including VAT. This document must be provided by the supplier, and it must be filed with a special accounting journal and noted in the sales book.
The main difficulty in maintaining an invoice lies in the fact that the obligation to issue it lies more with the counterparty with whom the taxpayer cooperates. And if he fills in something incorrectly, then the inspector, during the check, can cancel the deductions and additionally charge VAT. Therefore, a counterparty's mistake can result in additional expenses for the taxpayer. So, you need to require accurate filling of documents from the supplier.
Conclusion
So, the main conclusions to be drawn from this article:
- The buyer pays VAT in practice, although in theory it is assumed that it is on the shoulders of the seller.
- It is quite difficult to calculate VAT without specialized tools. Therefore, ideally, you should use calculators for the correct calculation of tax and maintain a VAT base. But the principle of calculation must be understood.
- Some services do not charge VAT. Also, no tax is levied on the export of goods.
- Depending on the product sold, the amount of tax may be different. For example, when selling medicines and food products, VAT is only 10%.
- Submission of reports is the most important stage of cooperation with the tax inspectorate. The return must be submitted by the 25th of the month. Otherwise, fines cannot be avoided. When sending a letter by mail, you do not have to worry that the letter will arrive at the tax office after the 25th, because in this case the time of sending on the stamp of a registered letter is taken into account.
- When cooperating 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.
- All purchased raw materials for subsequent sale must be “driven” through accounting and invoices 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 rather superficially and primitively, and the topic of value added tax itself is more extensive and complex, and it is almost impossible to present all the nuances now.
Value Added Tax (VAT) is an indirect and main tax in Russia. The calculation and payment of VAT is regulated by numerous normative documents. The main provisions are spelled out 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 consider in detail the changes, new rates, calculation and payment.
How to recover VAT from an advance -
VAT: what is it in simple words
The abbreviation stands for value added tax. 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 originally determined by the law “On Value Added Tax”, since 2001 a separate Chapter 21 has appeared in the Tax Code for VAT.
VAT is a tax that the seller withholds from the buyer, including its amount in the sale price of goods, work, services. What does "without VAT" mean? And the fact that the tax will increase the cost even more. At the same time, the seller is obliged to allocate VAT in words in the invoice: indicate both VAT in words and total amount in words with VAT.
It is the seller who is responsible for the correct calculation and timely payment of the tax. That is, the VAT tax refers to indirect.
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
The tax on goods, works, services must be paid by sellers. This Russian organizations regardless of the 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 (works, services) on the territory of the Russian Federation;
- import - paid when goods are imported 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 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, 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.
Answered by Olga Tsibizova,
Deputy Director of the Tax and Customs Policy Department of the Ministry of Finance of Russia
“Charge VAT when making following operations:
- sale of goods (works, services) and property rights on the territory of Russia (in this case, the gratuitous transfer of goods, works and services is also considered a sale);
- transfer on the territory of Russia of goods (performance of work, provision of services) for own needs, the costs of which are not taken into account when calculating income tax;
- performance of construction and installation works for own consumption;
- import of goods."
Who does not 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 operations.
In addition, companies and individual entrepreneurs that use the simplified tax system, the system in the form of UTII or ESHN (except when they import goods into the territory of the Russian Federation), 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 an object of taxation. These transactions include:
- sale of goods, works or services;
- gratuitous transfer of ownership of goods, results of work, services;
- transfer in the territory of Russia of goods, works or services for own needs, if the costs for them are not taken into account when calculating income tax;
- construction and installation works 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, which is not more than 100 rubles. for a unit.
How to determine the VAT rate for goods (works, services)
The interest rate for calculating the tax can be found in article 164 tax code. The tax is paid at three rates: 20, 10 and 0%. VAT 20 and 10 percent are applied to domestic transactions. What percentage of VAT to choose in a particular case depends on the type of operation.
VAT 20 percent: what is it
Since 2019, the main VAT rate has been 20 percent (subclause “c”, clause 3, article 1 and part 3, article 5 of the Law No. 303-FZ of August 3, 2018). It corresponds to the new settlement rate of 20/120 percent.
VAT at a rate of 20 percent is required for transactions made after December 31, 2018. That is, if the shipment of goods (works, services) took place on January 1, 2019 or later. Apply the 20% rate on shipment even if the organization received an advance against future deliveries in 2018 and calculated tax on it at the 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 sell:
- 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, baby food nutrition;
- children's goods - clothes, shoes, furniture, school supplies, etc.;
- printed magazines, almanacs, bulletins and newspapers with periodicals, educational books;
- drugs and pharmaceuticals, medical devices.
A complete list of goods and services, when selling which the seller 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 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 cooperation with the customs service;
- provision of services and works 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.
VAT payment rules 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 value of VAT, which the company is obliged to transfer to the budget.
If the deductions exceeded the accrued tax, the taxpayer has the right to refund the difference. That is, he has the right to receive money from the budget or set off the difference against future payments.
To calculate VAT, you need to multiply the tax base for each type of shipped goods (works or services) by the corresponding rate. Add the received amount to the cost and present 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 03.08.2018 No. 302-FZ).Do not calculate VAT on the full amount of the advance. Calculate VAT from the difference between the prepayment and the amount monetary claim, the rights to which it assigns, or the cost of its purchase. In this case, determine the costs in proportion to the share of the advance.
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 in the process of customs clearance of imported goods according to the rules enshrined in the Customs Code of the Russian Federation.
At the end of the quarter, companies and individual entrepreneurs are required to submit to tax office tax declaration. Deadline - no later than the 25th day following the expired quarter.
Exporters are also required to confirm their right to the possibility of applying a zero VAT rate to the tax authorities.
To do this, a package of documents on a foreign trade transaction is provided to the tax inspector no later than one hundred and eighty calendar days, starting from the day when the goods were placed under the "export" customs regime.
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VAT is an indirect tax. The calculation is made by the seller when selling goods (works, services, property rights) to the buyer.
In addition to the price of the goods (works, services, property rights) sold, the seller presents for payment to the buyer the amount of VAT calculated according to the established tax rate. The amount of VAT that a taxpayer-seller pays to the budget is calculated as the difference between the amount of tax calculated by him when selling goods (works, services, property rights) to buyers, and the amount of tax presented to this taxpayer when he purchases goods (works, services, property rights). rights) used for VATable transactions. VAT is a federal tax.
VAT taxation
The following are recognized as VAT payers:
organizations (including non-profit)
entrepreneurs
Conventionally, all VAT taxpayers can be divided into two groups:
- taxpayers of "internal" VAT
those. VAT payable on the sale of goods (works, services) on the territory of the Russian Federation
- taxpayers of "import" VAT
those. VAT payable on import of goods into the territory of the Russian Federation
Organizations and entrepreneurs whose total proceeds from the sale of goods (works, services) did not exceed 2 million rubles in the aggregate for the previous 3 consecutive calendar months can submit a notification and receive an exemption from fulfilling their duties as a VAT payer for a year (Article 145 of the Tax Code of the Russian Federation).
Organizations and entrepreneurs are not required to pay tax on sales transactions (except for cases of importation of goods into the territory of Russia):- applying the system of taxation for agricultural producers (ESKhN);
- applying the simplified taxation system (STS);
- applying the patent system of taxation;
- applying the system of taxation in the form of a single tax on imputed income for certain types activities (UTII) - for those types of activities for which UTII is paid;
- exempt from fulfilling the obligations of a VAT payer in accordance with Art. 145 of the Tax Code of the Russian Federation;
- participants of the Skolkovo project (Article 145.1 of the Tax Code of the Russian Federation).
An exception! The listed persons are obliged to pay VAT if they issue an invoice to the buyer with the allocated VAT amount.
The objects of taxation are:- transactions for the sale of goods (works, services), property rights in the territory of the Russian Federation, including their
- free transfer;
- import of goods into the territory of the Russian Federation (import);
- performance of construction and installation works for own consumption;
- transfer of goods (works, services) for own needs, the costs of which are not deductible when calculating corporate income tax.
In the general case, the tax is calculated on the basis of the cost of goods (works, services) sold, property rights.
Calculation procedure
VAT calculation formulaVAT calculated
when implementing
=
tax
base* bid
VAT
VAT
payable = VAT
calculated
when implementing
-
"input"
VAT,
accepted
deductible
+
restored
VAT
By general rule the tax base determined on the earliest of two dates:
on the day of payment, partial payment against the upcoming deliveries of goods (performance of work, provision of services)
on the day of shipment (transfer) of goods (works, services)
Currently operating 3 stakes value added tax (Article 164 of the Tax Code of the Russian Federation).
0% | A VAT rate of 0% is applied to the sale of goods exported under the customs procedure for export, as well as goods placed under the customs procedure of a free customs zone, services for international transportation and some other operations (clause 1, article 164 of the Tax Code of the Russian Federation). |
10% | At a VAT rate of 10%, taxation is carried out in cases of sale of food products, goods for children, periodicals and books, medical products. (see the list approved by the Government of the Russian Federation) Decree of the Government of the Russian Federation of December 31, 2004 No. 908; Decree of the Government of the Russian Federation of September 15, 2004 No. 688; Decree of the Government of the Russian Federation No. 41 dated January 23, 2003 |
20% | 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 amount of VAT is determined as the product of the tax base and the tax rate |
Upon receipt of an advance payment (advance payments) (clause 4 of article 164 of the Tax Code of the Russian Federation) and in cases where the tax base is determined in a special manner (clauses 3, 4, 5.1 of article 154, clauses 2-4 of art. 155 of the Tax Code of the Russian Federation), also apply settlement rates 10/110 and 20/120.
Example:Sold grain worth 110 rubles (including VAT 10 rubles).
Sold materials in the amount of 120 rubles (including VAT 20 rubles).
The sale of shares of another company in the amount of 200 rubles (excluding VAT) is a privileged transaction.
tax
base (200 rubles)=
100 rubles
by grain+
100 rubles
based on materials
Tax amount
calculated at
implementation
(30 rubles)=
10 rubles
by grain+
20 rubles
based on materials
The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services) are subject to deductions. (Article 171 of the Tax Code of the Russian Federation)
Deductions
VAT amounts are subject to deductions, which:
- presented by suppliers (contractors, performers) when purchasing goods (works, services);
- paid upon importation of goods into the territory Russian Federation in customs procedures for release for internal consumption, temporary importation and processing outside the customs territory;
- paid when importing goods into the territory of the Russian Federation, from the territory of the member states of the Customs Union (clause 2, article 171 of the Tax Code of the Russian Federation).
It is possible to accept the "input" VAT for deduction only after the goods (works, services) are accepted for accounting and there are appropriate source documents and invoice.
To apply deductions, you must have:
- invoices;
- primary documents confirming the acceptance of goods (works, services) for accounting.
In some cases, instead of invoices, other documents confirming the payment of tax are used.
Example:Upon purchase 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 transaction) for 30 rubles without VAT, the amount of VAT deductible will be: 20 rubles + 9 rubles = 29 rubles.
Reimbursement procedure
The part of the "input" tax that exceeds the amount of the calculated VAT is subject to reimbursement.Sold goods worth 120 rubles (including 20 rubles VAT).
Purchased goods in the amount of 360 rubles (including 60 rubles of VAT).
The amount to be reimbursed is 40 rubles (60 - 20 = 40).
In this case, it may be necessary to submit documents for a cameral check.
2 months
VAT refunds are usually made after the end of desk audit which lasts 2 months.
In case of detection of signs indicating, the term of office tax audit may be extended up to three months.
The amount subject to reimbursement can be set off to pay off debts (arrears, penalties, fines) under federal taxes, offset against future payments or returned to the current account.
VAT refund can be obtained either after the end of a desk audit (clause 2, article 176 of the Tax Code of the Russian Federation) or, if applied declarative order VAT refunds (clause 8, article 176.1 of the Tax Code of the Russian Federation), - until the completion of a desk audit.
After conducting a desk audit of the VAT declaration, the taxpayer submits an application for a refund to the inspection and a VAT refund is made to him.
12 days
Taxpayers exercise the right to apply the declarative tax refund procedure by filing with tax authority tax return, a bank guarantee and a statement on the application of the declarative tax refund procedure (clause 7 of article 176.1 of the Tax Code of the Russian Federation). The money is reimbursed to the taxpayer within 12 days, after which a desk audit is carried out.
An exception! taxpayers who paid at least 2 billion rubles over the previous 3 years taxes may not be bank guarantee(clause 1 clause 2 article 176.1 of the Tax Code of the Russian Federation).
For fixed assets, VAT is recovered in the part relating to residual value fixed assets (excluding revaluations). And by real estate- 1/10 of the amount of tax accepted for deduction, in a share calculated according to the 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 operated by this taxpayer for more than 15 years, then VAT may not be recovered.
Declaration
Declaration submission deadlineThe tax return for VAT is submitted by the taxpayer ( tax agent) to the tax authorities at the place of its registration as a VAT taxpayer no later than the 25th day of the month following the expired tax period. Prepare and submit declarations at the location separate subdivisions no need. The entire amount of the tax goes to the federal budget.
For example, for the first quarter of 2015, the VAT return must be submitted by April 25, 2015.
For failure to submit a declaration, a fine is provided (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, 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 due date operations on accounts may be suspended (clause 3 of article 76 of the Tax Code of the Russian Federation).
VAT declaration formThe form of the VAT tax return and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected] taking into account the changes introduced by the order of the Federal Tax Service of Russia dated December 28, 2018 N SA-7-3 / [email protected]
The procedure for filling out the declarationThe declaration is filled 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).
Title page and section 1 of the declaration are submitted by all taxpayers. These requirements also apply to those taxpayers who, at the end of the quarter, have a zero tax base.
Sections 2 - 12 , as well as annexes to the declaration, are included in the declaration only when the taxpayers carry out the relevant operations.
Sections 4-6 filled in in case of carrying out activities taxable at a VAT rate of 0 percent.
Sections 10-11 filled in in case of issuing and (or) receiving invoices in the course of entrepreneurial activity in the interests of another person on the basis of commission agreements, agency contracts or on the basis of transport expedition contracts, as well as when performing the functions of a developer.
Chapter 12 The declaration is filled in only if an invoice is issued to the buyer with the allocation of the amount of tax by the following persons:
- taxpayers released from the performance of taxpayer obligations related to the calculation and payment of value added tax;
- taxpayers when shipping goods (works, services), transactions for the sale of which are not subject to value added tax;
- persons who are not taxpayers of value added tax.
Procedure and terms of tax payment
VAT is paid at the end of each tax period in equal installments. no later than the 25th each of the three months following the expired tax period.Declaration for the 1st quarter of 2015
To pay 240 rubles.
You need to pay:
until April 25- 80 rubles,
until May 25- 80 rubles,
until June 25- 80 rubles.
An exception! Persons who are not VAT taxpayers, but have issued invoices with a dedicated VAT amount, pay the entire amount of tax until the 25th day of the month following the expired tax period.
Privileges
Separate business transactions for the sale (transfer) of goods (works, services) do not form an object of VAT taxation, it is not required to calculate and pay VAT when they are carried out. These operations are defined in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.
When carrying out certain operations that are subject to VAT taxation, organizations and entrepreneurs are not required to calculate and pay tax. Such transactions are classified as preferential transactions and are exempt from VAT. Their list is closed and established
This tax is paid by all legal entities and individual entrepreneurs who apply the basic taxation system.
The essence of the tax
The tax payer is the final consumer of the purchased goods or services received.
It is he who pays this tax to the seller, since the latter is included in the price of the goods. And the seller, in turn, pays this tax to the state.
History
In Russia, such a tax as VAT appeared in 1992. It has been put into action.
This law lost its force in 2000, when this tax "passed" under the jurisdiction of Chapter 21 of the Tax Code of the Russian Federation. The introduction of this tax came to Russia from abroad, and more specifically, from the United States.
To date, the practice of applying VAT in all countries is the same, only rates and benefits differ.
The VAT rate in Russia has changed several times:
This tax first appeared in France in 1942. It was formed from a sales tax, which did not take root in France, as it had many shortcomings.
In 1948, a French economist invented a tax payment and refund system - the prototype of today's VAT. In this form, the tax took root not only in France, but throughout the world.
As already mentioned, Russia adopted the experience of using VAT from the United States. It is in this form, in which the VAT is now used, that it was “finalized” by American economists.
Since 1990, a sales tax has been in effect in Russia, which has not brought the desired effect. In 1992, when the country's economy was on the verge of collapse, it was necessary to rebuild the tax system.
Then there was a proposal to introduce VAT. This was done by the government of Yegor Gaidar, who developed the aforementioned law.
Definition
Value added tax is an indirect tax that is payable to the budget at the time of the sale of goods, or the provision of services, or the performance of work.
It is formed at all stages of production, and represents a payment for the formation of the final cost of a product, work or service.
Elements of taxation
Like any other tax, VAT has its own elements. This:
- subjects, i.e. taxpayers. Such tax is paid by legal entities and individual entrepreneurs applying the basic taxation regime. Special regimes also pay VAT in some cases. Subjects for this tax are listed in;
- objects of taxation. Based . Subject to this tax are:
- The sale of goods and property rights, as well as the performance of work and the provision of services, confirmed.
- Import of goods into the territory of our country.
- Transfer on the territory of our country of goods that are needed for the taxpayer's own needs, and the costs of maintaining which are not taken into account when taxing profits.
- Construction and installation works for own consumption.
- place of sale - it can be either the territory of our country or not. To determine it, it is necessary to be guided by the provisions and;
- The tax base is the base from which the tax is calculated. It is determined in accordance with;
- tax period - for VAT it is a month;
- tax rates - they can be equal to 18%, 10% and 0% of the tax base;
- the procedure for calculating the VAT tax;
- tax deductions;
- tax payment and reporting;
- his reimbursement by .
VAT for dummies
If to speak plain language, then VAT is a payment to the state for allowing entrepreneurs and legal entities sell goods, works or services, while “winding” their price on them.
This is an indirect tax, that is, it is paid by the seller of a product, work or service, but it is charged by the final buyer of the product.
Example: when buying bread from IP Ivanov, the buyer pays the cost of a loaf in the amount of 36 rubles, of which VAT = 5.5 rubles. At the same time, the buyer paid it by purchasing a loaf of bread, and IP Ivanov will pay the tax to the budget.
Each taxpayer must register "incoming" and "outgoing" invoices using .
It is in these documents that the amount of tax is reflected. The difference between the "incoming" and "outgoing" tax is subject to payment to the budget.
Novice entrepreneurs and accountants do not know what taxes VAT refers to - federal or regional? And what is the budget to pay for it? VAT is a federal tax and must be paid to the federal budget.
Characteristics of the tax
The characteristic of VAT is:
- taxpayers - those who pay this tax. This element is described in detail in article 143 of the Tax Code of the Russian Federation. According to this article, organizations and individual entrepreneurs who apply common system taxation;
- the object of taxation is that which is subject to this tax. These objects are listed in article 146 of the Tax Code of the Russian Federation. These include proceeds from the sale of works, goods or services, as well as property rights in the territory of our country, as well as proceeds from the sale of imported goods;
- interest rate. There are 3 VAT rates in Russia - 18%, 10% and 0%. Interest rates are indicated in;
- place of sale is the place where goods, services and work are sold, and where tax should be paid;
- The tax base is the basis for calculating the tax. In simple terms, this is the proceeds from the sale. How to correctly calculate the tax base is indicated in article 153 of the Tax Code of the Russian Federation. The formula for calculating VAT is as follows:
- The tax period is the period for which VAT must be calculated and paid. According to, the tax period for VAT is a month. That is, the amount of tax that the taxpayer calculated for the quarter is subject to payment to the budget;
- tax deductions. Every taxpayer has the right to apply tax deductions. You can deduct from the amount of VAT calculated for the quarter the amount of tax that was formed when purchasing goods, providing services or performing work by third parties. You can accept such VAT for deduction if the counterparty also uses DOS and issued an invoice with the specified amount. It is worth remembering that only the presence of an invoice gives the right to apply a deduction for.
- procedure for payment and terms of payment of tax. Tax returns must be submitted by the 25th day of the month following the quarter. I.e:
You need to report using . The tax must be paid by the 20th day of each following month following the reporting quarter.
Taxable period
As already mentioned, the VAT tax period is a month. This is stated in article 163 of the Tax Code of the Russian Federation.
For taxpayers whose sales revenue for the previous quarter, excluding VAT, amounted to an amount less than 2 million rubles, then for such organizations and individual entrepreneurs the tax period will be a quarter.
However, for all organizations billing period is a quarter. Calculate the amount of tax payable every month. And pay at the end of the quarter.
Scheme: calculation of the amount of VAT payable to the budget
The tax is paid every month, during the quarter following the billing quarter, in equal installments. For example, the amount of tax calculated for the 2nd quarter is 210 thousand rubles.
Therefore, the taxpayer must pay 70,000 rubles by the 20th day of each following month - 70,000 by July 20, 70,000 by August 20, and 71,000 by September 20.
If the amount of tax payable is not divided in equal parts, then the first 2 times you need to pay the tax, rounding it up to zero, and the third time - down.
For example, the amount of tax payable for the 2nd quarter is 167 thousand rubles. In this case, the taxpayer has to pay 55667 thousand rubles by July 20 and August 20, and 55666 rubles by September 20.
They say that it will not be a violation tax legislation payment of VAT in the entire amount for the quarter, that is, the taxpayer will not “split” the amount of tax payable, but will pay it all at once in a one-time payment.
What is it needed for
Why is VAT needed? Why did he change the sales tax in "his post" in 1992? Indirect taxes actively play a leading role in the formation of the federal budget.
And VAT is no exception. Most of the revenue part of the budget of our country consists of this tax. Only 40% of the budget revenue consists of VAT.
From year to year, revenues from VAT only increase. This suggests that in Russia there are many large taxpayers who do not have the tax right to apply preferential regimes.
With the growth of VAT revenues, the number of evaders does not decrease. Over the past 5 years, their number has decreased by only 2% - this is a "drop in the ocean" compared to their total number.
The annual damage from the activities of such companies and individual entrepreneurs annually amounts to 30 billion rubles.
Is it profitable to work with VAT
When opening your business, you should think about choosing a taxation system - the main regime or one of the preferential ones. Of course, there are certain types of activities that cannot be subject to preferential treatment.
But, for the most part, a novice entrepreneur thinks - what is the benefit of working on VAT and is it worth using this regime?
Of course, the matter is in the tax refund, working with the same partners, the taxpayer “compensates” the tax for himself.
Video: VAT since 2015 - shocking news for accountants and businessmen
It is worth recalling that the difference between the "issued" and "received" invoices is subject to payment. In practice, it's not that big of a deal.
That is why enterprises using DOS do not want to work with beneficiaries. The latter do not pay VAT, and therefore cannot reimburse it.
Work without value added tax
However, there are more and more beneficiaries of VAT every year. Some large enterprises open small companies to carry out only one type of activity, which is preferential.
So it's more profitable to work. Why do you need a tax at the enterprise and what are the pros and cons of its use?
pros
The main advantage of working without VAT is that the amount of reporting is reduced significantly. VAT is the most controversial tax in Russia, and sometimes even experienced accountants get confused with the accrual.
What can we say about young entrepreneurs who are just learning the basics of business and accounting. VAT calculations and reporting on this tax takes the lion's share of the accountant's working time in the reporting period.
Some large companies have an accountant who only deals with the calculation of VAT payable and reporting on it.
Minuses
However, there are downsides to working on a preferential basis. The main one is the inability to work with large buyers and customers.
The fact is that if an organization works without VAT, then it does not reimburse it. Large customers and buyers “lose” those amounts of tax that the beneficiary does not reimburse.
For example, LLC "Beta" applies DOS, and LLC "Alpha" is a beneficiary. Beta LLC also bought goods for the amount of 1,180 rubles (VAT - 180 rubles) from Alpha LLC.
Since Alpha LLC is a beneficiary and does not pay VAT, they cannot issue an invoice with the amount of tax. Consequently, LLC "Beta" "lost" 180 rubles - they will have to pay themselves.
You can voluntarily “leave” the preferential regime, having calculated all the pros and cons of working on it. People think about it when a profitable contract looms on the horizon.
Large amounts of income "cover" all the disadvantages of working on VAT - quarterly reporting and keeping journals for accounting invoices.
Actual problems
The main problem with VAT is correct calculation its tax base for accrual. There are such "ambiguous" transactions for which the calculation of the tax base can be carried out in several ways.
For example, the company was presented with a claim in the amount of 100 thousand rubles for low-quality goods. Is the claim subject to VAT? The Tax Code of the Russian Federation does not say anything about this in detail.
However, there is, which says that it is not necessary to calculate VAT on the amount of the claim.
An incorrect calculation of the tax base will lead to an incorrect calculation of the amount of tax, and, as a result, to incorrect payment. Payment of an incomplete amount of tax is a tax offense and is liable.
In 2015, they planned to return the sales tax. So far, this has not been done, but the lawmakers have not “abandoned” this idea. Sales tax is the main "competitor" of VAT.
In fact, it turns out double taxation on sales - both VAT and sales tax. The burden of paying these taxes falls on the end consumer.
Since 2015, the VAT declaration has grown significantly. Now it includes accounting journals for "incoming" and "outgoing" invoices.
This did not cause much joy among accountants. But added work to the tax authorities. This was done in order to track VAT evaders.
And although VAT has been in effect for many years, there are some shortcomings in the calculation of the tax base and the tax itself.
Video: an important topic. VAT on reimbursement of transportation costs
VAT is the most complex and controversial indirect tax in Russia. Tax officials monitor its calculation and payment more than other taxes.
This indirect tax is the basis for the formation of the revenue part of the budget of our country.
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VAT is an indirect tax. The calculation is made by the seller when selling goods (works, services, property rights) to the buyer.
The seller, in addition to the price of the goods (works, services, property rights) sold, presents the buyer with the amount of VAT calculated at the established tax rate. The amount of VAT that a taxpayer-seller pays to the budget is calculated as the difference between the amount of tax calculated by him when selling goods (works, services, property rights) to buyers, and the amount of tax presented to this taxpayer when he purchases goods (works, services, property rights). rights) used for VATable transactions. VAT is a federal tax.
VAT taxation
The following are recognized as VAT payers:
organizations (including non-profit)
entrepreneurs
Conventionally, all VAT taxpayers can be divided into two groups:
- taxpayers of "internal" VAT
those. VAT payable on the sale of goods (works, services) on the territory of the Russian Federation
- taxpayers of "import" VAT
those. VAT payable on import of goods into the territory of the Russian Federation
Organizations and entrepreneurs whose total proceeds from the sale of goods (works, services) did not exceed 2 million rubles in the aggregate for the previous 3 consecutive calendar months can submit a notification and receive an exemption from fulfilling their duties as a VAT payer for a year (Article 145 of the Tax Code of the Russian Federation).
Organizations and entrepreneurs are not required to pay tax on sales transactions (except for cases of importation of goods into the territory of Russia):- applying the system of taxation for agricultural producers (ESKhN);
- applying the simplified taxation system (STS);
- applying the patent system of taxation;
- 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;
- exempt from fulfilling the obligations of a VAT payer in accordance with Art. 145 of the Tax Code of the Russian Federation;
- participants of the Skolkovo project (Article 145.1 of the Tax Code of the Russian Federation).
An exception! The listed persons are obliged to pay VAT if they issue an invoice to the buyer with the allocated VAT amount.
The objects of taxation are:- transactions for the sale of goods (works, services), property rights in the territory of the Russian Federation, including their
- free transfer;
- import of goods into the territory of the Russian Federation (import);
- performance of construction and installation works for own consumption;
- transfer of goods (works, services) for own needs, the costs of which are not deductible when calculating corporate income tax.
In the general case, the tax is calculated on the basis of the cost of goods (works, services) sold, property rights.
Calculation procedure
VAT calculation formulaVAT calculated
when implementing
=
tax
base* bid
VAT
VAT
payable = VAT
calculated
when implementing
-
"input"
VAT,
accepted
deductible
+
restored
VAT
As a general rule, the tax base is determined on the earlier of the two dates:
on the day of payment, partial payment against the upcoming deliveries of goods (performance of work, provision of services)
on the day of shipment (transfer) of goods (works, services)
Currently operating 3 stakes value added tax (Article 164 of the Tax Code of the Russian Federation).
0% | A VAT rate of 0% is applied to the sale of goods exported under the customs procedure for export, as well as goods placed under the customs procedure of a free customs zone, services for international transportation and some other operations (clause 1, article 164 of the Tax Code of the Russian Federation). |
10% | At a VAT rate of 10%, taxation is carried out in cases of sale of food products, goods for children, periodicals and books, medical products. (see the list approved by the Government of the Russian Federation) Decree of the Government of the Russian Federation of December 31, 2004 No. 908; Decree of the Government of the Russian Federation of September 15, 2004 No. 688; Decree of the Government of the Russian Federation No. 41 dated January 23, 2003 |
20% | 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 amount of VAT is determined as the product of the tax base and the tax rate |
Upon receipt of an advance payment (advance payments) (clause 4 of article 164 of the Tax Code of the Russian Federation) and in cases where the tax base is determined in a special manner (clauses 3, 4, 5.1 of article 154, clauses 2-4 of art. 155 of the Tax Code of the Russian Federation), also apply settlement rates 10/110 and 20/120.
Example:Sold grain worth 110 rubles (including VAT 10 rubles).
Sold materials in the amount of 120 rubles (including VAT 20 rubles).
The sale of shares of another company in the amount of 200 rubles (excluding VAT) is a privileged transaction.
tax
base (200 rubles)=
100 rubles
by grain+
100 rubles
based on materials
Tax amount
calculated at
implementation
(30 rubles)=
10 rubles
by grain+
20 rubles
based on materials
The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services) are subject to deductions. (Article 171 of the Tax Code of the Russian Federation)
Deductions
VAT amounts are subject to deductions, which:
- 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 for release for domestic consumption, temporary importation and processing outside the customs territory;
- paid when importing goods into the territory of the Russian Federation, from the territory of the member states of the Customs Union (clause 2, article 171 of the Tax Code of the Russian Federation).
It is possible to deduct "input" VAT only after the goods (works, services) are accepted for accounting and there are relevant primary documents and an invoice.
To apply deductions, you must have:
- invoices;
- primary documents confirming the acceptance of goods (works, services) for accounting.
In some cases, instead of invoices, other documents confirming the payment of tax are used.
Example: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 (permanent operation) for 30 rubles without VAT, amount VAT to deduct will be: 20 rubles + 9 rubles = 29 rubles.
Reimbursement procedure
The part of the "input" tax that exceeds the amount of the calculated VAT is subject to reimbursement.Sold goods worth 120 rubles (including 20 rubles VAT).
Purchased goods in the amount of 360 rubles (including 60 rubles of VAT).
The amount to be reimbursed is 40 rubles (60 - 20 = 40).
In this case, it may be necessary to submit documents for a cameral check.
2 months
As a rule, VAT refunds are made after the completion of a desk audit, which lasts 2 months.
In case of identification of signs indicating on, the term of the challenge tax check can be extended to three months.
The amount subject to reimbursement can be offset against debt (arrears, penalties, fines) on federal taxes, offset against future payments or returned to the current account.
VAT refunds can be obtained either after the end of the desk audit (clause 2, article 176 of the Tax Code of the Russian Federation) or, in the case of applying the declarative procedure for VAT refunds (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 declaration, the taxpayer submits an application for a refund to the inspection and a VAT refund is made to him.
12 days
Taxpayers exercise the right to apply the declarative tax refund procedure by submitting a tax return, a bank guarantee and an application for the application of the declarative tax refund procedure to the tax authority (clause 7, article 176.1 of the Tax Code of the Russian Federation). The money is reimbursed to the taxpayer within 12 days, after which a desk audit is carried out.
An exception! taxpayers who paid at least 2 billion rubles over the previous 3 years Taxes may not submit a bank guarantee (PP.1 of paragraph 2 of Art. 176.1 of the Tax Code of the Russian Federation).
For fixed assets, VAT is recovered to the extent that it relates to the residual value of fixed assets (excluding revaluations). And for real estate - 1/10 of the amount of tax accepted for deduction, in a share calculated according to the 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 operated by this taxpayer for more than 15 years, then VAT may not be recovered.
Declaration
Declaration submission deadlineThe VAT tax return shall be submitted by the taxpayer (tax agent) to the tax authorities at the place of his registration as a VAT taxpayer no later than the 25th day of the month following the expired tax period. It is not necessary to draw up and submit declarations at the location of separate subdivisions. The entire amount of the tax goes to the federal budget.
For example, for the first quarter of 2015, the VAT return must be submitted by April 25, 2015.
For failure to submit a declaration, a fine is provided (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, article 174 of the Tax Code of the Russian Federation).
Attention! If a taxpayer fails to submit a tax return to the tax authority within 10 days after the expiration of the established period, operations on accounts may be suspended (clause 3 of article 76 of the Tax Code of the Russian Federation).
VAT declaration formThe form of the VAT tax return and the procedure for filling it out were approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected] taking into account the changes introduced by the order of the Federal Tax Service of Russia dated December 28, 2018 N SA-7-3 / [email protected]
The procedure for filling out the declarationThe declaration is filled 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 represent all taxpayers. These requirements also apply to those taxpayers who, at the end of the quarter, have a zero tax base.
Sections 2 - 12 , as well as annexes to the declaration, are included in the declaration only when the taxpayers carry out the relevant operations.
Sections 4-6 filled in in case of carrying out activities taxable at a VAT rate of 0 percent.
Sections 10-11 Filled in the event of an invoice and / or (or) invoice in the implementation of entrepreneurial activities in the interests of another person on the basis of the Commission's contracts, agency contracts or on the basis of the transportation expedition agreements, as well as when performing the functions of the developer.
Chapter 12 The declaration is filled in only if an invoice is issued to the buyer with the allocation of the amount of tax by the following persons:
- taxpayers released from the performance of taxpayer obligations related to the calculation and payment of value added tax;
- taxpayers when shipping goods (works, services), transactions for the sale of which are not subject to value added tax;
- persons who are not taxpayers of value added tax.
Procedure and terms of tax payment
VAT is paid at the end of each tax period in equal installments. no later than the 25th each of the three months following the expired tax period.Declaration for the 1st quarter of 2015
To pay 240 rubles.
You need to pay:
until April 25- 80 rubles,
until May 25- 80 rubles,
until June 25- 80 rubles.
An exception! Persons who are not VAT taxpayers, but have issued invoices with a dedicated VAT amount, pay the entire amount of tax until the 25th day of the month following the expired tax period.
Privileges
Separate business transactions for the sale (transfer) of goods (works, services) do not form an object of VAT taxation, it is not required to calculate and pay VAT when they are carried out. These operations are defined in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.
When carrying out certain operations that are subject to VAT taxation, organizations and entrepreneurs are not required to calculate and pay tax. Such transactions are classified as preferential transactions and are exempt from VAT. Their list is closed and established