How VAT is calculated. Who is obliged to pay VAT? Formula for calculating VAT on imported goods

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

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

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

Legal basis

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

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

Tax payers

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

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

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

Objects of taxation

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

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

The objects of taxation are not:

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

tax rates

For several years, in the process of changing legislation, VAT rates have been gradually reduced. The maximum rate was 28%, then the rate dropped to 20%, and since 2004 it has been 18%.

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

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

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

A few important points

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

In some cases, if preferential transactions have a small share in the overall process, taxpayers waive the exemption from value added tax in order to simplify the accounting process. In this case, it is necessary to submit an application to the relevant IFTS no later than the first day of the reporting tax period.

Refusal or suspension of exemption from payment of value added tax is possible only for all activities of the taxpayer. No partial exemption is allowed, for example depending on who the buyer is. Also exemption for less than a year is not allowed.

It should also be remembered that taxpayers are not entrepreneurs working under the simplified tax system. Everyone else will not be superfluous to know how to calculate VAT.

Calculation of value added tax

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

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

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

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

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

Value added tax reporting

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

• the date of transfer or shipment, respectively, of rights or goods;
• day of full or partial payment on account of future deliveries or works;
• date of transfer of ownership;
• day of realization of the warehouse certificate.

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

Filling in the VAT declaration is carried out in accordance with the order of the Ministry of Finance of the Russian Federation No. 104 dated October 15, 2009. It should be remembered that timely submitted tax reporting on VAT will avoid significant problems. Otherwise, if there are delays or violations, then the payer will be charged fines and penalties for them in accordance with the law. In this case, the tax authority will independently set off the amount of tax paid, including towards the repayment of fines and penalties.

Today, each of us, making any transaction or purchase, is faced with the abbreviation "VAT". But, despite such popularity of these letters, few people understand and wonder what they mean and where they come from. Looking into the directory, the interested person will see that VAT is a value added tax. From these words, a simple man in the street will not understand much. Therefore, today we will analyze this topic step by step.

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

History of appearance

For the first time, this abbreviation appeared back in the 20s, then VAT replaced the sales tax, in which payment was made from all proceeds. The changes were supposed to free production from the same type, multiple payments and begin to take into account not revenue, but potential profit. But the tax began to operate in our country only in 1992.

Currently VAT rate in Russia equals 18% for most of the manufactured products. But there are certain categories of goods for which VAT is 10%. These goods include medical preparations, a certain part of food and children's products. Products exported abroad are not taxed.

Who pays

From the foregoing, one could conclude that the tax falls on the shoulders of producers and nothing more. However, in the end the VAT is paid by the ordinary buyer. Of course, the company submits a declaration to the tax office, but in the end, the buyer pays the tax.

Below we consider a visual example of building a VAT chain:

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

For more information on value added tax, see the following video tutorial:

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Calculation example

For a better understanding of what VAT is, let's analyze next example.

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

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

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

Before set the final price, at which we will sell the goods, the first thing to do is to deduct the value-added tax from the purchased products. From the amount received, the tax will be calculated in the future.

Calculation formulas

For example, we denote a known amount - K. It is necessary to calculate the amount of VAT 18%. The formula will look like this:

VAT = K*18/100

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

VAT will be:

VAT = 100000*18/100 = 18,000

Calculation of the amount with VAT

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

The formula will look like this:

Kn \u003d K + K * 18/100

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

We take the tighter amount of 100,000 rubles and calculate the amount with VAT:

Kn \u003d 100 00 * 1.18 \u003d 118

Formula for calculating the amount without VAT

So, we know the amount with VAT - Kn. It is necessary to calculate K - without VAT. To begin with, we recall the formula by which the amount with VAT was calculated and from it we obtain the formula for calculating the amount without tax.

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

Kn \u003d K * (1 + M)

Hence:

K \u003d Kn / (1 + M) \u003d Kn / (1 + 0.18) \u003d Kn / 1.18

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

The rules for calculating this tax are set out in this video:

Types of this tax

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

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

Which transactions are subject to VAT?

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

Processes not subject to this tax

1. The provision of work by public authorities within the limits of the duties assigned to them.
2. Purchase and further privatization of municipal and state enterprises.
3. Various kinds of investments.
4. Sale of land.
5. Giving money to organizations with a non-profit basis.

Methods of accrual

At present, VAT can be calculated two options:

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

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

Reporting

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

Reporting provided each quarter, filled in a special form. The deadlines for submitting documents are quite strict - until the 25th day of the next month.

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

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

tax deductions

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

It also has its own rules that enterprises follow. They can deduct the amount of VAT, unless three conditions are met:

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

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

Invoice

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

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

So, now we understand what VAT is, where it comes from, who pays it, and how it is calculated. Of course, this topic is rather complicated, and it is impossible to state all the nuances and rules in one article. But with the main task, namely, what is VAT, we figured it out.

See the video for more details on VAT refunds.
Part 1:

VAT or value added tax is an indirect tax. The concept, principles of accounting and calculation are established by Chapter 21 of the Tax Code of the Russian Federation.

VAT taxpayers

Value added tax payers are:

• Organizations (legal entities, including non-profit ones)
• Individual entrepreneurs

Also, VAT taxpayers can be conditionally divided into two groups:

• internal VAT, i.e. paying tax when selling in the territory of the Russian Federation
• Organizations and entrepreneurs who are payers import VAT, i.e. paying tax when importing goods into the territory of the Russian Federation

Organizations and entrepreneurs are recognized as VAT payers if they have not received an exemption from paying value added tax.

VAT exemption

To obtain a VAT exemption, two conditions must be met:

• The total amount of proceeds from the sale of goods (works or services) should not exceed 2 million rubles (excluding VAT) for the last three calendar months.
• The organization or entrepreneur has not sold excisable goods during the last three months.

Who does not pay VAT

Value added tax from the sale of goods (works, services) is not required to pay organizations and individual entrepreneurs who:

• Apply the system of taxation for agricultural producers (ESHN)
• Apply the simplified taxation system (STS)
• Apply the patent system of taxation
• They apply a taxation system in the form of a single tax on imputed income for certain types of activities (UTII), but only for those types of activities for which UTII is paid
• Those who received exemption from fulfilling the obligations of VAT taxpayers (see above)
• They are participants in the Skolkovo project (see)

Important! If the above persons have received payment and issued an invoice to the buyer with the allocated VAT amount, they are obliged to pay VAT to the budget.

Object of VAT taxation

• Operations for the sale and gratuitous transfer of goods (works, services, property rights) on the territory of the Russian Federation
• Performance of construction and installation works for own needs
• Transfer of goods, works or services for own needs, the costs of which are not deductible when calculating corporate income tax
• Import of goods (importation) into the territory of the Russian Federation

There are also operations are not recognized as objects of taxation and not subject to taxation (exempted from taxation). A complete list of such operations is set out in and.

VAT tax period

Taxable period value added tax (VAT) is equal to quarter. The duration of the tax period does not depend on the amount of the taxpayer's revenue.

Payment of the calculated tax can be made either in one amount at once, or in three equal installments. Transfer tax in the budget until the 20th of the month(for example, VAT for the 1st quarter must be transferred: before April 20, before May 20, before June 20.

VAT tax rates (0%, 10%, 18%)

Rate 18% will apply to the sale of all other goods, works, services that are not subject to tax rates of 0% and 10%.

The tax base

Tax base for VAT includes all income received from the sale of goods, works, services. The following amounts are also included in the tax base:

• Advances received
• Received financial assistance
• Interest received on bonds, promissory notes, commodity loans
• Payments received under non-fulfillment risk insurance contracts
• Consisting of the customs value of the imported goods, import customs duty and excise duty

Tax base for VAT determined on the earlier of the following 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)

The procedure for calculating (calculating) VAT tax

VAT calculation formula as follows:

VAT payable to the budget = VAT calculated on sale - “Input” VAT deductible

VAT calculated on sale is calculated by multiplying the tax base by the tax rate.

tax 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 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 states - members of the Customs Union

To accept deductions for purchased goods, the following conditions must be met simultaneously:

• Purchased goods must have a properly executed VAT invoice
• Purchased goods (works, services) must be credited

An example of calculating VAT payable to the budget:

Construction materials sold in the amount of 118 rubles (including VAT), the tax rate for this category of goods is 18%. Purchased goods in the amount of 59 rubles (including 18% VAT).

Tax base = 118 rubles.

VAT calculated on sale = 118 * 18 / 118 = 18 rubles

"Input" VAT deductible = 59 * 18 / 118 = 9 rubles

VAT payable to the budget = 18 - 9 = 9 rubles.

Procedure and deadlines for reporting

The VAT declaration must be submitted to your territorial tax office no later than the 20th day of the month following the expired tax period:

• For the 1st quarter - until April 20
• For the II quarter - until July 20
• For the III quarter - until October 20
• For the IV quarter - until January 20

It is necessary to submit a VAT return regardless of whether there is an object of taxation or not. That is, even if the organization did not have economic activity, the declaration must be submitted.

Attention! From January 1, 2014 VAT returns must be submitted electronically, through special communication operators.

Judging by the forums of entrepreneurs, most questions arise on VAT. With the help of this article, you are unlikely to be able to fill out a VAT return, but you will learn all the most important things about the tax: who pays, how to calculate and receive a tax deduction.

Anastasia Voloshenko

Tinkoff business editor

Anton Dybov

tax expert

What will you learn

What is VAT

VAT - value added tax. It is paid when the company sells goods, works, services and property rights.

Sells goods, works, services or property rights. For example, a company sold tomatoes or office space - it is obliged to pay VAT.

Donate goods free of charge works, services or property rights. For example, one legal entity transfers an industrial workshop to another free of charge or gives a microwave oven for a share in a store when buying a refrigerator - VAT must be paid on all transactions at market value.

Imports goods into the territory of the Russian Federation from abroad. For example, he brings chocolate from Japan or clothes from China to sell later in Russia. VAT must be paid on each delivery.

Performs construction and installation work for himself. On his own he builds a building, workshop or makes repairs in the room.

In the law, this is called a sale, but for simplicity, we will call it a sale.

VAT is an indirect tax. Usually, the business does not pay it out of its own pocket, but bills it to the end buyer. The buyer pays the amount of tax, and the company transfers this money to the tax. You may have noticed that the price of the goods and separately VAT are indicated separately in the store receipt. But if the goods were not sold, but presented as a gift, the entrepreneur will still have to pay VAT on it - already from his own money.

The tax is charged on value added. For example, an entrepreneur bought a kilogram of cucumbers from a supplier for 100 rubles, and sold it for 150 rubles. If the supplier of cucumbers is also a VAT payer, then the entrepreneur will pay tax on only 50 rubles of the difference.

Who pays VAT

VAT is paid by companies and individual entrepreneurs on the general taxation system, as well as by everyone who imports goods across the border, that is, is engaged in imports.

Who are VAT tax agents?

We said that VAT is paid by companies that operate on a common system. But there is one exception. All companies are required to pay VAT if they become tax agents. Here are some examples of when you might need to do this.

Bought a product or service in Russia from foreign firms that are not tax registered. For example, they purchased equipment in Russia from a foreign company.

Bought scrap metal, waste paper or raw animal skins sellers - VAT payers.

Sold goods, property or services of a foreigner under a commission, commission or agency agreement. For example, they helped sell an apartment to a foreigner and took a commission from the sale for this, and the payments went through your account.

Rent state or municipal property. For example, they rented a room directly from the city property management committee.

You are selling confiscated property. If the state has authorized the sale of confiscated property, it will be necessary to pay VAT on the sale price.

Bought or received state property. At the same time, property should not be assigned to state or municipal institutions.

VAT exemptions

There are exemptions for VAT. Some companies may pay no tax at all, others only on certain transactions.

Not required to pay VAT some companies and individual entrepreneurs:

1. IP on UTII, USN and patent.
2. Participants of the Skolkovo project.
3. Individual entrepreneurs and companies on any taxation systems, if over the past three months their revenue is less than 2 million rubles. Even if the company is on the general taxation system. To obtain such an exemption, you will have to submit additional documents.

To receive a benefit for the ESHN, you need to apply for an exemption. If this is not done, the company will have to pay VAT on any income.

When Benefits Don't Work

It happens that a company is formally eligible for benefits, but cannot receive them.

When importing. If an individual entrepreneur on the simplified tax system or other special regime wants to import goods across the border, he will have to pay VAT.

If invoiced with VAT. An entrepreneur on a simplified or other special regime, if the client wishes, can issue him an invoice with VAT. But then the entrepreneur will have to submit a declaration at the end of the quarter and pay this VAT to the budget.

How VAT is calculated

In the article we will consider the basic version of the VAT calculation. In fact, there are many subtleties that only a professional accountant can figure out.

VAT, which must be paid tax, is calculated according to the following formula:

VAT Payable = Output VAT − Input VAT + VAT Recovered

Outgoing VAT is the amount of the tax base multiplied by the VAT rate.

The tax base is the amount of goods sold, that is, everything that the company sold or donated. Products that participate in promotions are also accepted for accounting. If you give customers a hair dryer for buying a drill, you will also have to pay VAT on the cost of the hair dryer.

The VAT rate is a percentage of the tax base, which is determined by the state depending on the type of operation.

Input VAT - VAT invoiced to you by suppliers. This is the amount of VAT that you must pay to suppliers along with the payment for raw materials, materials or equipment. It can be tax deductible. It does not matter for the tax authorities whether you paid invoices from suppliers or not, therefore, formally, you can present the entire amount of invoices for VAT deduction.

For example, an LLC buys clothes from a supplier and then sells them at retail. The VAT rate for them is 20%.

The LLC purchased a batch for 300 thousand rubles + 60 thousand rubles VAT, and sold it for 500 thousand rubles + 100 thousand rubles VAT.

Outgoing VAT in this case is 100 thousand rubles. LLC bought goods from a supplier with VAT, so the input VAT is 60 thousand rubles.

LLCs can deduct input VAT from the tax amount: 100 thousand - 60 thousand = 40 thousand rubles. In this example, there is no VAT recovered. As a result, 40 thousand rubles must be paid to the tax office.

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VAT rates. The rate depends on the type of operation:

• 0% - for export;
• 10% - when selling food, goods for children, magazines and books, medical goods;
• 20% - in all other cases.

If there is no input VAT. The VAT calculation looks like a chain. Roughly speaking, each subsequent supplier deducts from his tax the money that he paid to the previous one.

The problem arises when a company appears in this chain that does not pay VAT, for example, an individual entrepreneur on a simplified system. Then the company that bought from such an individual entrepreneur cannot accept VAT for deduction.

Consider the same example as above, but now an invoice for an LLC is issued by an individual entrepreneur who does not pay VAT. The LLC pays the bill and then resells the product at a higher price to someone else.

An LLC is required to pay VAT on its sales. They sell goods for 500 thousand + 100 thousand rubles VAT. Outgoing VAT - 100 thousand rubles.

The LLC could take away the incoming VAT from the outgoing VAT, but there is nothing to take away: the supplier did not present VAT to them. Therefore, all 100 thousand rubles will have to be paid to the tax office.

Usually, companies on the general taxation system do not like this situation, so they try not to work with entrepreneurs without VAT.

What is the difference between the 0% rate and no VAT and what is a VAT refund

A 0% rate is applied on export. For example, if a company produced something in Russia and sold it abroad. But there is a big difference between the 0% rate and just VAT exemption.

Let's look at an example, but first, let's recall the simplified formula for calculating VAT:

VAT Payable = Output VAT − Input VAT

The company manufactures mining equipment and sells it overseas. To produce a batch of equipment, they purchase materials for 120 million rubles, of which 20 million are VAT. Input VAT - 20 million rubles.

When they sell equipment to Canada, they pay 0% VAT. Outgoing VAT - 0 rubles.

At the end of the quarter, they fill out a tax return and calculate VAT using the standard formula: 0 − 20 million = −20 million rubles. The amount of tax payable is negative, which means that the tax must return 20 million rubles to the company. This is called reimbursement.

If the company had simply been exempted from paying VAT, it would not have filed a declaration - no one would have returned the VAT spent before.

To receive a refund, you must submit a package of documents that confirms that the raw materials were used in the production of exactly the equipment that was sold abroad, and that this sale actually took place.

The company can also refuse the refund - transfer the deduction to the next period or even refuse the 0% rate for export. In some cases, this is more profitable than collecting documents and passing checks for a small amount of reimbursement.

When you can get a refund and when not

Rate 0%

Tax deduction

You can get a refund

Documentation

You must submit a declaration and confirm it with documents

No VAT

Tax deduction

No refund

Documentation

No need to submit reports

VAT payment deadlines

To pay VAT, you must complete and submit a tax return. Deadlines for submission of the declaration - until the 25th day of the month following the reporting quarter. For example, for the 1st quarter of 2020, you must submit a declaration before April 25.

You do not need to pay the entire amount of tax at the same time as submitting the declaration. According to the law, VAT is divided into 3 equal parts and paid before the 25th day of each month of the next quarter. When an entrepreneur submits a declaration for the first quarter on April 25, he pays only ⅓ of the tax amount. The balance is paid in equal installments by the 25th day of the next two months.

For the 4th quarter of 2019

When to make a payment

For the 1st quarter of 2020

When to make a payment

For the 2nd quarter of 2020

When to make a payment

For the 3rd quarter of 2020

When to make a payment

The amount of payments is rounded up to rubles. The first two tranches - down, the last - up. If desired, you can pay VAT ahead of schedule - immediately the entire amount or ⅓ part in the first month, and the entire balance in the second.

Tax deduction for VAT

A tax deduction is the right of a company to reduce the amount of VAT tax presented to it by suppliers.

The problem is that some companies enter into transactions only on paper in order to pay less and cheat the tax. It's illegal. To identify such entrepreneurs, the tax monitors transactions for which a deduction is issued.

How exactly the tax monitors transactions is a topic for a separate article. Here we will not talk about it, but we will give recommendations on how to issue a deduction so that the tax office is satisfied.

Conditions for obtaining a VAT deduction. You can include in the declaration for the deduction of the VAT that you paid in the following cases:

1. VAT was presented by suppliers for goods, works or services.
2. You have paid VAT to customs when importing goods from abroad.
3. The tax was brought by sellers of property rights.

In order to receive a deduction, you must confirm the following documents with documents:

1. The deal actually went through.
2. Goods purchased for transactions subject to VAT.
3. The goods have been registered.

No need to send documents immediately - only at the request of the tax.

VAT can only be refunded on business expenses

The company can only claim the deduction if it made purchases for the business.

For example, if the owner bought new business equipment and registered it, he can safely include a VAT deduction in the declaration.

And if an entrepreneur bought a new car for his wife so that she would take her children to kindergarten, this purchase of a business does not apply. The entrepreneur is the end consumer of this product and pays VAT out of his own pocket. It cannot be included in the declaration.

Documents for VAT deduction. To confirm the deduction, you need the following documents:

1. Invoices from suppliers.
2. Primary documents from suppliers that confirm that the transaction took place. These are waybills, acts of work performed, etc.
3. Documents confirming the registration of goods, works or services. These can be acts of acceptance, extracts from KUDiR.

Invoices from suppliers must be registered in the purchase book, and invoices that you issued yourself - in the sales book.

For the deduction for import and export, a special procedure for processing documents is provided. It is better to contact a professional, such as a customs broker.

How to get a VAT deduction. To receive a deduction, you need to fill out a tax return electronically. It indicates the input and output VAT, the amount of tax payable.

Tax checks declarations as part of a desk audit. It takes place without the participation of the company.

Check in the special program "ASK VAT 3". It detects breaks in the supply chain when the information about the transaction in the declarations of the supplier and the buyer diverges. Gaps are not the only sign by which the tax office may consider a transaction suspicious. The inspectors say that there are about two hundred such signs.

Several situations are possible during the check.

If the deals are all clear, the tax office simply accepts the declaration and the paid VAT. The company does not need to do anything else.

If a company or counterparty has aroused suspicion in the tax authorities, tax checks the entire chain of partners. He asks to send supporting documents, explanations or come to the tax office in person to prove the purity of transactions.

If the company failed to explain and confirm the transaction, tax comes with an on-site audit. If during the inspection the inspector reveals violations, then the tax office will go to court with a claim for the payment of the hidden part of taxes, fines and penalties.

The larger the deduction, the more suspicious it causes the tax. But this does not mean that the inspectors will immediately come with a check. An audit threatens only if the tax authorities suspect a dubious transaction.

How not to fall under the suspicion of the tax

The tax authorities do not announce exact criteria when they consider a transaction suspicious. But here are a few rules to help keep you safe.

Do not use the services of companies that offer fictitious transactions. Some companies offer to conclude a deal on paper, as if they were supplying a product or providing a service. It can be used to deduct VAT. But it's illegal. And if the tax office finds such a deal, there will be problems.

Check the counterparty before the deal. Gather information about the partner before starting work: how long the company has been operating, whether the director is real, whether the legal address matches the real one. If not, is there a lot of other legal entities at this address? In legal parlance, this is called "doing due diligence."

Save all documents that can confirm the verification of the counterparty. Take screenshots from sites that show the date and time. If you have to prove your case in court, you will need to show that you checked the counterparty before the deal and did not find anything suspicious.

There are times when companies win court by proving they have done their due diligence.

What happens if you do not pay VAT

If the company has not paid VAT on time, then, according to the law, penalties will be charged to it. And if she incorrectly calculated the tax down, then there will be penalties and a fine. If you delay payment or refuse to pay at all, the tax authorities will forcibly withdraw money from the current account.

Penalties and fines are calculated on the amount of the arrears. If the company has paid part of the tax, the percentage will be calculated only on the balance.

Penalty charged for each day of delay. The bet size is 1/300 of the key bet. Now the rate is 7%, which means that the penalties are 0.023% of the amount of non-payment per day. For individual entrepreneurs, this rate is always valid, for LLC - up to 30 days. After 30 days, the percentage becomes 2 times more - 1/150 of the key rate per day.

Fine threatens if the company incorrectly calculated VAT and this fact was discovered by the inspector during the audit. If the entrepreneur calculated correctly in the declaration, but did not pay on time, there will be no fine, only penalties.

The amount of the fine depends on whether the entrepreneur has hidden taxes on purpose or made a mistake in the calculations. If this is an accidental mistake, then the fine is 20% of the amount of the arrears. If the tax office proves that the entrepreneur deliberately hid taxes, the fine will increase to 40%.

Account blocking. If the company does not pay on time, the tax office issues a requirement that specifies the exact deadline by which the debt must be repaid.

If the requirement is not met, the tax office issues a collection order - sends a request to the bank to write off the amount of debt and blocks the current account until there is enough money on it.

If you do not pay off the collection, the tax office transfers the debt to bailiffs. They will find a way to take the money: they will sell real estate, equipment, cars and other valuable property.

If there is nothing to take away, the company or entrepreneur is declared bankrupt. It is best never to go to such extremes.

VAT payers, as well as tax agents for this tax (with some exceptions) pay VAT, as a general rule, monthly in the amount of 1/3 of the amount of tax payable to the budget at the end of the reporting quarter.

These amounts are transferred no later than the 25th day of each month of the quarter following the reporting quarter (clause 1, article 174 of the Tax Code of the Russian Federation). For example, according to the results of the first quarter of 2020, the organization must pay VAT in the amount of 30,000 rubles to the budget. Accordingly, the tax must be transferred in the following order.

VAT payment in 2020: payment deadlines

Here are other VAT payment deadlines for 2020:

The deadlines for paying VAT for the 4th quarter of 2020 are already in 2021: the tax must be paid no later than 01/25/2021, 02/25/2021, 03/25/2021.

Deadline for payment of "import" VAT

When importing goods from the EAEU countries, it is necessary to pay "import" VAT no later than the 20th day of the month following the month of registration of imported goods / due date under the contract. In 2020, VAT on the import of goods from the EAEU countries is paid within the following terms:

For December 2020, "import" VAT must be transferred no later than 01/20/2021.

Deadline for VAT payment by tax agents

As we have already said, all tax agents transfer VAT within the same time frame as ordinary payers of this tax. However, if an organization or an individual entrepreneur needs to perform the functions of a tax agent as a result of the acquisition of works (services) from a foreign company that is not registered with the Russian Federal Tax Service Inspectorate, and at the same time the territory of the Russian Federation is recognized as the place of sale of these works (services), then the “agency” VAT must pay on the same day when the remuneration is transferred to a foreign company (clause 4, article 174 of the Tax Code of the Russian Federation). Suppose, for the work performed, the company transferred money to a foreign company on February 20, 2020, respectively, and the "agency" VAT on this remuneration is paid no later than this day.

Deadline for VAT payment by organizations and individual entrepreneurs on special regimes

As you know, taxpayers under the simplified tax system and UTII are exempt from paying VAT. But in some situations, special regimes still have to pay VAT: