VAT rates for goods per year. How VAT changed in Russia. Estimated VAT rate

Value added tax (VAT) remains one of the main sources of replenishment of the revenue part of the federal budget of Russia in the next 2015, along with income tax. And, in fact, that is why it is always paid more attention to, because any change in tariffs and in VAT calculations can significantly affect economic activity any business that pays this tax.

VAT in 2015

VAT rates in 2015 will remain at the same level, along with VAT calculation. Although earlier it was supposed to reduce VAT gradually to 13%, but this year the government finally abandoned this idea. And, on the contrary, the issue of increasing the rate to 20% is already being considered.

However, for the next year, in accordance with Article 164 of the Tax Code of the Russian Federation, the VAT rate at the level of 18% is fixed on the territory of the entire state for services and goods. The exceptions are: certain medical preparations of foreign and domestic production, single goods for children, certain foodstuffs, books and periodicals not on the topic of education. For this type of goods, another (preferential) base VAT rate of 10% is set.

Electronic document management

In 2014, the novelties in the Tax Code introduced by the Federal Law on June 28, 2013 came into force. The changes relate to the methodology for providing such a generally binding tax reporting like a VAT return.

Both VAT payers themselves and tax agents together with them must provide VAT tax documentation of the established template exclusively in electronic format. It is necessary to transfer reports via a telecommunication channel through operators of electronic documentary display.

In the same manner, taxpayers who apply specialized or simplified tax regimes and / or completely exempt from paying VAT, if these businessmen provide invoices to counterparties with a specifically allocated amount of value added tax.

Previously, such an obligation to transfer tax reporting to in electronic format was fixed at the official level exclusively for individual entrepreneurs and companies, the number of employees in the state of which exceeded 100 people over the past calendar year. Newly founded (including through reorganization) companies with more than a hundred employees also had the same obligation.

Taxpayers, thanks to the electronic reporting format, get a good opportunity to exchange primary documentation with each other in a short time using both the Internet and any other remote telecommunications channels. Sending this documentation to tax authorities no longer requires much effort.

In this way, the time for sending, submitting and waiting for a response on the acceptance of reports for everyone is reduced. financial transactions which facilitates the process accounting and compliance with company reporting requirements.

In addition, the procedure for compiling VAT documentation has been significantly simplified. Both the act of delivery and acceptance of services / works, and TORG-12 can be quickly and easily generated using software. This means that prepare, fill out and send everything Required documents any accountant who has experience with office programs will be able to deal with VAT.

It is much easier to confirm the 0% VAT rate, in the case when all the necessary documentation and operations provided for by federal law are conducted in electronic format. These include various business contracts, acts or invoices, books of purchases and sales, invoices and export-import documentation.

VAT refund

If a taxpaying enterprise claims a VAT refund in 2015, then it is no longer enough for it to prove its right to such a refund. In order to receive material compensation from the budget, it will be necessary for the tax authority to submit a written application. Otherwise, VAT may not be refunded.

Indeed, the norms of paragraphs 7-8 of Article 176 of the Tax Code of the Russian Federation do not provide for the requirement to submit such a petition, but in order to avoid disputes, such a document must still be submitted, since it will be the most direct and indisputable evidence for initiating the VAT refund process.

December 15, 2014 an online interview was held with the head of the Desk Control Department of the Federal Tax Service Satin Dmitry Stanislavovich.

Internet interview topic: "Tax onadded value: innovations in 2015".

Presenter: Good afternoon, Dmitry Stanislavovich! Could you please tell us what innovations related to the submission of VAT returns that taxpayers expect in 2015?

Satin D.S.: Good day! Starting from the tax period for the 1st quarter of 2015, on the basis of paragraph 5.1 of Article 174 of the Code (as amended federal law dated June 28, 2013 No. 134-FZ), the VAT return includes the information specified in the purchase book and the sales book. When carrying out intermediary activities, the VAT tax return shall include the information specified in the register of received and issued invoices, in relation to said activity.

Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] form approved tax return for VAT, the procedure for filling it out and the format for submitting it in electronic form. The order is currently state registration in the Ministry of Justice of Russia.

V new form The VAT tax return contains sections containing information from purchase books, sales books, registers of received and issued invoices.

In accordance with paragraph 3 of Article 80 and paragraph 5 of Article 174 of the Code, a VAT tax return must be submitted in electronic form via telecommunication channels through an operator electronic document management. Thus, the formation of a VAT tax return on paper is not provided for by the legislation on taxes and fees.

Persons who are not VAT payers or tax agents for VAT, but carrying out intermediary activities, must, on the basis of paragraph 5.2 of Article 174 of the Code, submit to the tax authority in relation to the specified activity a register of received and issued VAT invoices through the EDI operator.

Federal tax service developed free program"Legal taxpayer" for keeping books of purchases and sales, as well as the formation of a tax return for VAT. Data software product can be used by any taxpayer free download it from the official website of the Federal Tax Service of Russia (http://www.nalog.ru/rn77//program/all/nal_ul/).

Presenter: Dmitry Stanislavovich, there is such a situation: a conscientious company reflected in the declaration a number of invoices for which the supplier did not submit reports at all. Although at the time of the transaction, the counterparty, according to the extract from the Unified State Register of Legal Entities, was fully operational. What are the consequences for the taxpayer in this case?

Satin D.S.: If the counterparty of the taxpayer has not submitted a VAT tax return or any invoices are not reflected in its submitted declaration, then such counterparty becomes an object of attention from the tax authority. At the first stage, in the absence of a tax declaration, the tax authority will have the opportunity to suspend the movement Money on checking accounts. Further, the established by Chapter 14 is carried out tax code Russian Federation complex control measures on the formation of an evidence base on tax evasion. This is the request for information and documents, and, if necessary, other measures tax control. At the same time, if the fact of the reality of the operation is established, there will be no consequences for the taxpayer himself. The person who violated tax law.

At the same time, we recommend that you carefully approach the choice of potential counterparties and show due diligence, as it is necessary to maintain business reputation and build a positive tax history.

Presenter: If there are discrepancies in the information of counterparties, for example, different invoice numbers and different dates, how will the inspectors evaluate this? And if the amounts on registered invoices differ?

Satin D.S.: First of all, in order to avoid technical errors in the submitted VAT declaration, we recommend that you check the information on counterparties contained in your accounting (accounting) system for the correctness of entering counterparties into the TIN and KPP system. You can use, for example, an online service posted on the official website of the Federal Tax Service of Russia (www.nalog.ru, http://npchk.nalog.ru).

If discrepancies in information about transactions of counterparties are nevertheless revealed, then we divide them into two categories. The first is technical errors, the so-called "input errors", which do not have a high priority in working out. Errors in the number, date of the invoice or in other details that do not affect the amount of tax, we expect to eliminate at the stage of requesting clarifications. In this case, the taxpayer will have the opportunity to send formalized explanations to the tax authority without any tax consequences. To do this, it will be necessary to indicate correct information in a special recommended form and send it via TCS through an electronic document management operator to the tax authorities. In this case, it is not required to submit an amended VAT return.

If the discrepancies are caused by an incorrect calculation of the tax amount or the invoice is reflected erroneously, then in accordance with Article 81 of the Tax Code of the Russian Federation, it will be necessary to submit an updated VAT tax return. And here a new approach is provided. Now it is allowed to submit an amended "delta" tax return. That is, in the revised tax return, only those sections in which corrections have been made are filled out. The procedure for filling out a tax return is set out in more detail in the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected]

Presenter: Dmitry Stanislavovich, thank you for your informative comment!

The budget is short of money. The struggle between business, which wants to evade taxes, and the state, which wants to get as much as possible from business, is escalating. The problem is that the business is not homogeneous - some do not pay extra to survive, while others from the principle: why pay if you can not pay. The state cannot distinguish one from the other and cuts everyone with the same brush.

A fierce struggle is unfolding around the VAT. The complexity of collecting (administrating) VAT is so great that the Federal Tax Service has actually come to terms with evasions and only monitors compliance with the status quo, i.e. to collect no less than last time. To do this, each region has a “safe share of deductions”, which on average in Russia amounted to 90% – it should not be exceeded by taxpayers. You can see the safe share of deductions for your region. Today, VAT collection does not exceed 30-40%. But in connection with the introduction in 2015 by the Federal Tax Service of the ASK VAT-2 system, which provides control over the payment of VAT by all participants in the chain of suppliers and buyers, all violations will be detected. And it is from the Federal Tax Service that the speed of further destruction of the Russian economy will now depend. For example, according to the CMASF, in March 2015 alone, about 1.5 thousand enterprises went bankrupt. Perhaps not all due to VAT. But the VAT also played its deadly role.

While preparing the article, I came across the following text on the Internet: “... The topic of VAT, its administration and reimbursement has acquired the features of a national disaster ... There is an “undercover struggle” pursuing the interests of certain large financial and industrial groups, for many of which the so-called one of the most stable and reliable sources of income. This is, in particular, where the numerous VAT beneficiaries came from, and those amendments, changes and additions to the VAT law, of which there are more than a hundred today and in which any hope of finding a grain of justice in the distribution of the tax burden will drown ... ”.

I thought it was about Russia. It turned out that this was said in Ukraine by a deputy of the Odessa Regional Council in 2006, two years after the Maidan-2004. No one paid attention to the “voice crying in the wilderness”. Ten years later - "Maidan-2014", devastation, civil war.

Around those years, at the invitation of the organizers, I took part in a tax conference in Kiev and made a report on improving VAT. He said about the same thing as today. I remember that after the conference, one of the organizers told me: “we (ie, they have in Ukraine) have democracy, you (ie, Russia) have a dictatorship, but the mess is the same.” Of course, he slandered about the dictatorship, but we were unanimous about the mess. Taxes destroy production both for them and for us.

In the Message of December 1, 2016, V.V. Putin set the task of correcting our tax system. I hope that now the ideas of our Center (including VAT), which we have been tinkering with and constantly polishing for many years, will finally be in demand.

In Russia, VAT has been in force since January 1, 1992. The procedure for calculating the tax and its payment was originally determined by the law "On value added tax", since 2001 it has been regulated by chapter 21 of the Tax Code of the Russian Federation. Maximum bet VAT in the Russian Federation after its introduction was 28%, then it was lowered to 20%, and from January 1, 2004 it is 18%. For some food products, books and products for children, a reduced rate of 10% is currently also applied; exports and many other types of value added are not subject to VAT, i.e. rate 0%.

VAT is one of the main sources of budget revenue. In 2015, VAT was collected in the amount of 4.1 trillion. rub., incl. 1.510.6 billion rubles for import. In 2016, it is planned to collect VAT in the amount of 4,409.0 billion rubles, or 31.97% of federal budget revenues. It is the importance of VAT for the budget that requires special attention to the methods and procedure for reforming this tax.

The existing methodology for calculating VAT and the system of its administration provide unscrupulous taxpayers with great opportunities for tax evasion and create additional problems for those who want to "pay taxes and sleep peacefully." Numerous conflicts between tax authorities and taxpayers are connected with VAT. More than half of tax cases in arbitration courts are devoted to VAT. Abuses flourish both in exports and in domestic sales.

The collection of VAT (budget reserves) is indicated by the data of the Federal Tax Service on the collected VAT and the data of Rosstat on value added (see Table):

Table. The structure of the VAT collected by the Federal Tax Service (form 1-NOM), andvalue added (Rosstat) by industry, billion rubles

In total, in 2015, the budget received VAT in the amount of 4.100.0 billion rubles, incl. 2.589.4 billion rubles for products manufactured and sold in Russia (form 1-NOM), and 1.510.6 billion rubles. for imports (data from the Federal Customs Service).

It can be seen from the table that effective rate VAT in Russia as a whole is 4.51%. If the VAT rate is reduced from 18% to 8% and VAT is calculated, as we propose, in a direct way as the product of the official value added of the enterprise (salary + profit + depreciation + taxes) by the tax rate, then for products manufactured and sold in Russia, the budget will receive an additional two trillion rubles. And if, following the example of China, we abolish VAT refunds on exports of extractive industries and partially reduce benefits, additional budget revenues will be even greater. Losses (about 750 billion rubles) due to a reduction in the VAT rate on imports will also be compensated. And if we reveal the shadow added value, which, according to some data, exceeds 40% of GDP, then additional budget revenues will become even greater. And a significant (from 18% to 8%) reduction in the VAT rate will contribute to this. And no VAT refunds and disputes with tax inspector on this occasion! And "cashing out" will be almost not needed. And the population will like it, because. retail prices will be reduced, which include VAT.

Since 2015, there have been many changes regarding value added tax (VAT). Some of these changes can be found in . Below are more innovations that have appeared since 2015.

VAT - 2015 changes

Change 7 - VAT deductions can be claimed within three years.

In Art. 172 of the Tax Code of the Russian Federation, dedicated to tax deductions, clause 1.1 was added, according to which VAT deductions can be claimed within three years from the date of acceptance of goods, services, property rights for accounting.

The same paragraph establishes that if an invoice is received from the seller after the end of the tax period in which goods, services, property rights were taken into account, the buyer can accept VAT on this invoice for deduction, provided that the deadline has not come filing a VAT return for this taxable period.

Amendment 8 - extension of the deadline for filing a declaration.

Since 2015, the deadline for filing a VAT return is up to the 25th day of the month following the reporting quarter (until 2015 it was up to the 20th day).

This change is also approved by Law No. 382-FZ.

Amendment 9 - the rules for filling out an invoice have been adjusted.

The changes concerned filling out an invoice by a commission agent who purchases goods in the interests of the consignor from several sellers.

In this case, the commission agent issues an invoice to the principal, which must contain the details of each of the sellers, information about payment documents confirming the transfer of funds by the commission agent to each of the sellers. It is also necessary to reflect the list of goods for each individual seller.

It is also allowed to add additional details to the invoice, while removing the existing fields and details in the invoice form is not allowed.

Amendment 10 – a new VAT declaration form has been developed and approved.

The new form of the VAT declaration was approved by the Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected] It must be applied already for the 1st quarter of 2015.

The new form has new sections: 8, 9, 10, 11 and 12 to reflect information from the purchase book, sales book, register of received and issued invoices filled out during intermediary activities.

V Lately the government is actively discussing the issue of increasing the level of VAT to the level of 20%. Recall that currently the VAT rate is 18%.

Currently, the decision to increase the VAT has not yet been made. An alternative option for replenishing the treasury is the introduction of a sales tax, which will be an additional 3%.

VAT is a very sensitive tax. The change in the VAT rate will affect all producers of goods and services, as well as consumers themselves. VAT can be safely called a backbone tax. For example, in 2014 VAT should bring federal budget Russia 3.7 trillion rubles (!).

The VAT increase by 2% should bring 500 billion rubles to the budget annually. At the same time, the introduction of a sales tax of 3% will bring only 200 billion rubles annually.

Former Finance Minister Alexei Kudrin believes that tax increases could stifle economic growth.

According to preliminary information, Russian President Vladimir Putin supported the introduction of a sales tax in the form of additional tax in the amount of 3%. That is, the amount of VAT in 2015 should remain unchanged at the level of 18% per annum.

Difficult tax to administer. Even specialists in the specialty "taxation" when they come to work in the tax office can hardly calculate everything correctly. Difficulties arise with VAT deductions, as well as with the determination of the taxable base.