The abbreviation VAT is known to all citizens. One way or another, but we face it every day. Usually, of course, no one pays attention to this. But VAT is present on all the goods we buy. Most of all, the presence or absence of this tax should worry entrepreneurs. Already in the first days, after the registration of the enterprise, the entrepreneur has to deal with the maintenance of financial documents, that is, with reporting.

What is VAT?

Proper reporting means no unnecessary communication with the tax authorities. The most difficult tax to report is VAT. The value added tax has several rates, which are levied on various types of activities of the enterprise. You need to know the features of the return of this type of tax.

Where did VAT come from?

Value Added Tax (VAT) is a tax applied to the taxation of an enterprise that creates additional value for its goods or services. VAT is indirect tax, that is, a premium on the price of a product (service). At its core, this is a form of withdrawing part of the cost to the state budget.

It is calculated from the difference between the selling price and the purchase price of the same product from another company. If you do not take into account a simple resale, then VAT is included in the total cost of goods produced and consists of purchased materials and components.

This tax appeared at the beginning of the twentieth century as an alternative to the sales tax. VAT helped free entrepreneurs from unnecessary taxation. Unlike sales tax, value added tax began to take into account the potential profit instead of the entire proceeds for the manufactured products. But this tax was introduced for the first time in France in 1954. It is believed that VAT contributes more to the growth of the enterprise than income tax.

Each state has its own value added tax rate. In Russia, VAT is 18 percent. This is about the world average. There are states where no such tax Or is it low. In a number of other countries, this tax is higher than ours, and most of these countries are located in Europe.

On the separate categories goods or services may apply a preferential tax rate. There are cases when VAT is completely absent. There are many exceptions to this in the legislation, however, the procedure for the complete abolition of the tax is rarely applied.

Everyone pays tax: both legal entities and individuals. When purchasing goods in a store, receiving services in the public sector or in the service sector, we receive an invoice with VAT already included in it. All of us who pay taxes are called taxpayers.

Taxpayers are organizations (LLC, JSC), individual entrepreneurs(IP), individuals.

Taxpayers have their own obligations to the state and society:

• the main obligation is the payment of taxes established by law;
• in order to pay taxes, you should register with the tax service, if necessary;
• those who are registered with tax organization you need to keep a strict record of your income and expenses;
• if the conditions of registration are met and records of their financial activities, then all your accounting must be handed over to the local tax authority;
• in all cases required by law, representatives of the tax service are provided with the necessary documents for paying VAT;
• identified violations need to be corrected in due time and not interfere with the activities of the representative tax office;
• data on accounting and other documents on income (expenses), payment of VAT, are kept for four years;
• within ten days after the opening (closing) of the account, inform the local tax authorities;
• the fact of one's participation in a domestic or foreign enterprise provides for a warning to the tax authority no later than one month;
• the decision to close or reorganize the enterprise must be known to the tax service no later than three days.

Entrepreneur filing a declaration in tax service, refund part of the tax at the expense of mutual offsets of purchased and sold goods. The company in this case acts as a tax agent.

A tax agent is one who is entrusted with the duty to calculate, withhold and transfer VAT to the state budget.

The duties of a tax agent are presented in such actions as:

The tax agent is responsible, in accordance with the law, for the payment of VAT withheld to the state budget.

Tax agents are organizations and entrepreneurs who:

• buy goods within the country from foreign enterprises that are not registered with the tax service;
• sell confiscated property, ownerless property, purchased valuables and valuables inherited by the state;
• intermediaries, selling goods of foreign enterprises not registered;
• sell decommissioned marine and river boats not registered to the new owner.

VAT is paid by tax agents regardless of whether they fulfill their duties as a taxpayer.

Not everyone is required to pay taxes. Such an obligation may arise in the presence of an object of taxation. The absence of such an object frees you from having to pay anything.

The object of taxation is not some natural or legal person. These are the types of commodity-money transactions:

• sale of goods (services), including pledged items, as well as transfer of rights to property;
• transfer (transfer) of rights to goods or the final result of the service performed;
• free transfer other businesses and individuals property;
• imported goods from abroad.
• construction and installation works for own needs;

The objects of taxation do not include:

• gratuitously transferred objects (cultural, communal purposes), structures and objects of state power;
• property purchased from the state as a result of privatization;
• works and services of state bodies;
• gratuitous transfer of objects to state bodies;
• sale land plots;
• transfer of rights to property to the legal successor of the organization;
• use as authorized capital Money or real estate of non-profit organizations;
• services for the transfer free of charge from the state to non-profit organizations of state property;
• sale of state property.

According to existing laws, entrepreneur has the right refund VAT. This is called a tax refund. In most cases, entrepreneurs are right and the law is on their side, but in life there are often disputes with the tax authorities.

The annual tax return must indicate the amount of overpaid VAT and, if desired, return (reimburse) it, this is reflected in the reports. To receive a refund tax deductions, follows send an application in any form to the tax office. The application shall indicate: the name of the enterprise, address, signature and seal of the head. After consideration, a VAT refund can be made.

Naturally, no one will return the money. VAT will be credited against another tax (it will be necessary to indicate which one). If the amount is greater, then the remaining part will be taken into account in future payments.

There are cases of tax refunds in cash. The money is transferred to the account specified in the application. But in this case, get ready for a full-scale review of all documentation.

To talk about what a value added tax (VAT) is is not the most difficult task, if you do not go into subtleties. Elementary knowledge on this issue will not be superfluous not only for future accountants and economists, but also for people who are far from such specific areas of activity.

Economic content of VAT

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

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

Objects of taxation

The objects for VAT calculation are the proceeds from the sale of manufactured products, works and services performed, as well as:

The cost of ownership of goods (works, services) in case of their gratuitous transfer;

The cost of construction and installation work produced for own needs;

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

VAT payers

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

In Russia, VAT is provided in 3 options:

1. 10 %.
2. 18 %.

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

Non-operating turnovers (deposit operations for the formation of authorized capital, transfer of fixed assets and property of the enterprise to the successor, and others), transactions for the sale of land plots and many others fixed by law are not recognized as objects for the calculation of this tax.

18% VAT rate

Until 2009, the VAT rate of 20% was applied to most deals. The current rate is 18%. To calculate VAT, it is necessary to calculate the product of the taxable base and the interest rate divided by 100. Even simpler: when determining (for "dummies") VAT, the tax base is multiplied by the tax rate coefficient - 0.18 (18% / 100 \u003d 0.18). Thus, the amount of VAT is included in the price of goods, works and services, lying on the shoulders of consumers.

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

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

That is, VAT \u003d 1000 X 0.18 \u003d 180 (rubles).

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

Reduced VAT rate

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

Zero VAT rate, features of its application

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

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

If within 180 days from the date of movement of goods across the border, a complete package is not issued and submitted to the tax required documents, then the payer is obliged to calculate and pay VAT at the 18% (or 10%) rate. After the final collection of the customs confirmation, it will be possible to return the tax paid or offset it.

Using the Estimated Rate

Estimated rate is used for prepayment and in some other cases. For dummies, VAT at this rate is calculated when necessary from total cost goods to allocate the "sitting" tax in it. This action is performed according to the simplest formulas, depending on the type of VAT rate applied.

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

At 18% rate - 18% / 118%.

Filling in the VAT return and the deadlines for its submission

At the initial stage of preparation for delivery tax reporting the work of an accountant is focused on determining the base on which the amount of tax is subsequently charged. Completing a VAT return begins with the title page. At the same time, it is very important to carefully and carefully enter all the required details (names, codes, types, etc.). On all pages, the date and signature of the head (or individual entrepreneur) are provided, which must be stamped on the title page. The declaration must be submitted to the tax office at the place of registration, but no later than the 20th day of the month following the reporting quarter. In the same terms, its payment is also established (with a quarterly deadline). Thus, the payment and accrual of tax for the 1st quarter of 2014 had to be made before April 20 of the current year.

Tax calculation

For dummies: VAT payable is calculated in several stages.

1. Determination of the taxable base.
2. VAT calculation.
3. Determination of the amount of tax deductions.
4. The difference between the accrued and paid tax (deduction) is the amount of VAT payable.

In case of excess of deductions over the accrued amounts, the taxpayer has the right to reimbursement of this difference upon a written application and after a decision is made, but more on that later.

tax deductions

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

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

Electronic submission of declarations

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

Terms of VAT refund

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

The total amount of taxes paid (VAT, excises, taxes on income and production) must be at least 10 billion rubles. for the 3 calendar years that preceded the year in which the claim for reimbursement was submitted;

The payer received a bank guarantee.

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

Reimbursement procedure

In order to receive a VAT refund, a taxpayer must submit a written application to the tax authority for the refund of tax amounts. These amounts can be returned to the current account indicated in the application or offset against other tax payments (if there are debts on them). Within 5 working days, the inspection makes a decision. VAT refunds are made within the same period in the amount specified in the decision. In case of untimely receipt of funds to the current account, the taxpayer has the right to receive interest for the use of this money from the tax authorities (from the budget).

Desk check

To check the validity of the returned amounts, the tax inspectorate conducts a desk audit within 3 months. If the facts of violations are not established, then within 7 days after the completion of the audit, the audited person is informed in writing about the legitimacy of the offset.

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

Some of the provisions relating to the calculation and payment of VAT are quite difficult for a momentary understanding, but thoughtful awareness gives a result. A particular difficulty in the perception of this tax is created by specific terms and regular changes in the legislation of the Russian Federation.

Value added tax is obligatory for payment for any enterprise engaged in production, provision of services. In this article we will talk about tax rates, objects of taxation, the VAT calculation system and the importance

The concept of VAT

Value added tax is indirect. It is transferred to the state budget by the seller, but at the end it is paid by the consumer. VAT is included in the price of any product and is always paid by the last buyer.

Components of VAT

It will be easier to understand the essence of VAT for a "teapot" if you understand the concepts of a tax credit and an obligation, the difference between which is the actual amount to be paid to the state treasury:

• A tax credit is the amount by which you can reduce your tax liability in a given reporting period, since it has already been paid earlier.
• Tax liability - the total amount of tax for the reporting period. For example, a seller wants to sell a product worth $10,000. with a surcharge of 15%, that is, for 11500 c.u. The VAT rate for it is 20%, that is, the tax is 2300 USD.

Documentation of payments for goods and services occurs with the help of tax invoices. In addition to them, there is another important document - an invoice, which is issued in duplicate: one is for the seller, the other for the buyer. If you purchase goods, then register your invoice in the purchase book, if you sell, then in the sales book.

The calculation of VAT for the "teapot" will be easy if you keep all the tax documentation. In the absence, incorrect execution or loss of an invoice from the seller, you are not entitled to tax credit, which means you overpaid VAT because you have nothing to deduct from your tax liability.

Calculation

For dummies, it begins with the registration of invoices in the sales book and the purchase book. The difference between the tax liability and the total amount of the tax credit for the reporting period is the VAT payable. If you carefully maintain accounting documentation, it is very easy to calculate VAT. For dummies, postings can be very difficult, so the records should be made by a professional, since they are the basis for the final tax calculation at the end of the reporting period.

The value added tax rate depends on the activities carried out by the enterprise, as well as on its annual cash turnover. Let us explain the calculation of VAT using the example of the production and sale of women's dresses on the territory of the Russian Federation, for which VAT is 18%. The manufacturer purchased fabric and accessories in the amount of 20,000 rubles, and also paid VAT in the amount of 3,600 rubles. He received an invoice, which he entered in the purchase book. 3600 rub. is a tax credit in this case.

From the source materials, 10 dresses were produced, which are planned to be sold at a price of 3,500 rubles. each, that is, the total markup on the goods will be 15,000 rubles. The tax liability is calculated as follows: (3500 * 10) * 18/100 = 6300 rubles. The formula for mandatory VAT for a "teapot" is simple: a tax credit is deducted from the tax liability. In our example, you need to do the following: 6300-3600 = 2700 rubles. The entrepreneur must pay VAT in the amount of 2700 rubles, since 3600 rubles. he had already contributed when he purchased the fabric and accessories.

Taxpayers and objects of taxation

Individual entrepreneurs, organizations and persons transporting goods across the state border are VAT taxpayers. What is it for dummies? This means that you can find out whether you will pay value added tax in the following way: you need to determine your status in accordance with the Tax Code of the country where your company is registered.

The objects of taxation in the Russian Federation are the following transactions:

Tax rates in Russia

VAT for "dummies" (2014) is 3 rates: 0%, 10% and 18%, determined depending on the type of activity of the enterprise. 0% value added tax is levied on the sale of the following goods, services or works:

• Obligations performed by organizations of oil products, natural gas.
• Services of international transportation of goods.
• Provision of railway rolling stock.
• Sale of goods that were exported under the customs procedure for export.

A complete list of objects of taxation is set out in Art. 164 of the Tax Code of the Russian Federation. VAT in the amount of 10% is paid on the sale of food products:

• meat, poultry, seafood, fish;
• salt, sugar;
• grains, cereals;
• pasta;
• dairy products;
• bakery products;
• vegetables;
• baby and diabetic nutrition.

10% is charged for the sale of such children's goods:

• clothing and footwear;
• beds and mattresses;
• diapers
• strollers;
• stationery.

Book products of an educational nature related to science or culture, as well as printed periodicals are subject to VAT at the rate of 10%. This does not apply to printed products of an erotic or promotional nature. Medical goods: medicines and medical devices are also included in the list of goods subject to VAT at the rate of 10%.

In all other cases, the tax rate of 18% applies. If we are talking about goods imported into the territory of the Russian Federation, then they are subject to value added tax in the amount of 10% or 18%.

Tax rates in Ukraine

VAT rates in Ukraine today are as follows: 0%, 7% and 20%. The 0% VAT rate is applied in the following cases:

• operations of export of goods from the territory of Ukraine in the customs regime of export;
• supply of goods for refueling sea ​​vessels territorial waters of other states, as well as ships of the Ukrainian Navy;
• supply of goods for refueling or maintenance of aircraft operating international flights or being part of;
• international transportation of passengers, baggage and cargo by various modes of transport.

A complete list of objects of taxation with a rate of 0% is set out in Art. 195 of the Tax Code of Ukraine. A value added tax of 7% is levied on medical products. In all other cases, the VAT rate of 20% applies. In Art. 196 of the Tax Code of Ukraine lists transactions that are not objects of taxation. VAT for "dummies" in 2013 and 2014 was not subject to major legislative changes. In 2015, the main rate may be reduced to 17%.

Tax payment and reporting

Registration of invoices is the basis for calculating VAT payable. The tax credit and the tax obligation are carried out only if these documents are available. It is important that the invoices are correct, otherwise they are invalid. In Russia, VAT is deducted to the budget after the end of the reporting period - a quarter, in Ukraine - monthly. The taxpayer has 20 days to process documents reflecting VAT. What is it for "dummies": a declaration that is submitted to the tax office. On its basis, a cameral tax audit is carried out.

Tax refund

If the tax liability is less than the tax credit, then a VAT refund is made. The taxpayer declares to the tax authority the amount to be reimbursed, which is determined during a desk audit. If there are no violations, then after 7 days the tax inspectorate decides on the reimbursement of funds. Within 5 days after the decision is made, the taxpayer is informed about it in writing. Returns the required amount territorial authority Federal Treasury during the working week.

If in the course of a desk audit violations are revealed, then an act is drawn up, which is sent for consideration to the head of the tax department. He or his deputy makes a decision on the presence and bringing the taxpayer to the appropriate responsibility. It should be noted that the amount declared for refund can be reimbursed to pay off arrears, debts and fines for federal taxes.

Rules for filing a VAT return in the Russian Federation and Ukraine

At the end of the reporting period, each enterprise registered with the tax office submits a VAT return. For "dummies" we note: in Russia, a quarter is considered a reporting period, and in Ukraine - a month. The quarterly period for the report is used only if the volume of taxable transactions for the last 12 months does not exceed the amount of UAH 300,000. Within twenty days following the last day of the tax period, the declaration must be submitted to the relevant authorities. Payment of deductions in Ukraine must occur within thirty days after the closing of the reporting period, and in Russia - within twenty.

The filing of a tax return in Ukraine can be carried out personally by the taxpayer, transmitted electronically or sent by mail as a valuable letter with mandatory notification. In Russia, from 01.01.2014, the VAT return can only be submitted electronically via telecommunication channels. You can choose an electronic document management operator on the regional websites of the Federal Tax Service. It is necessary to conclude an agreement with him, receive crypto-protection tools and an enhanced one that will be used to certify invoices and declarations.

Filling in the VAT return must be carried out in strict accordance with the form established on the date of its submission.

Export VAT

Companies of the Russian Federation that promote their products abroad have a benefit from the state - this is a 0% VAT rate, since the final buyer always pays the full amount of tax for any product (in this case, a foreign consumer, but to the treasury of his state). Export VAT for dummies: a company that provides goods or services abroad can recover VAT paid earlier on raw materials, production, labor costs, as it often exceeds the VAT recorded in the sales book.

To do this, the exporting company must confirm the legitimacy of accepting a zero VAT rate, the fact of the export operation and the validity of the refundable amount of tax. The following documents must be submitted to the tax office:

• VAT declaration;
• invoices and copies of invoices;
• contract with a foreign partner;
• confirming the shipment of goods abroad;
• copies of documents confirming the receipt of goods in another country;
• application for VAT refund.

After that, the tax authority conducts a desk audit and decides on the possibility of returning the declared amount. If inaccuracies or errors are found in any document, this is fraught not only with a refusal to reimburse the required amount, but also with a fine. To return the funds, it is important to comply with the deadlines and rules for submitting documents, as well as respond in a timely manner to requests from the tax office if additional information about the company's activities is needed.

VAT for the state

VAT is a tax that everyone pays. The seller always includes it in the price of the product being sold in order to return his funds, which he has already transferred to the budget. Thus, VAT is a significant and permanent income to the state treasury. The zero VAT rate for exporting companies makes it attractive to develop foreign economic relations, and this stimulates the inflow of foreign currency into the budget and stabilizes the country's balance of payments.

The system for the formation and payment of VAT is quite simple, you can read more about this in tax code. Everything about VAT is written in the article, for "dummies" this information is quite enough to understand the essence of the tax in question, as well as the rules for its calculation, deductions to the treasury and the formation of relevant documentation.

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 the 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

Exemption from fulfilling the obligations of VAT payers

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 patent system 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).

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 formula

VAT 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 is 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, international transportation services 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 tax base and tax rates

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 operation) in the amount of 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

As a rule, VAT refunds are made after the completion of a 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 offset against debt (arrears, penalties, fines) on federal taxes, offset against upcoming payments or returned to your account.

VAT refund can be received either after the end of the desk audit (clause 2 of 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.

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 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 deadline

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 electronically, but submitted on hard copy, 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 form

The 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 declaration

The 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 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.

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.

value added tax(VAT) is a federal, indirect, non-cumulative tax levied on each act of sale, from the production cycle to the sale to the final consumer.

The tax is established by Chapter 21 of the Tax Code of the Russian Federation and has been levied since 1992.

Value added can also be represented as the difference between the amounts of receipts for the sold products and the costs incurred (material and depreciation):

Based on these methods of determining value added, four various ways its taxation:

• direct additive, which implies the application of the tax rate to the result of adding value added components;
• indirect additive, based on applying the rate to each of the components;
• direct subtraction method, based on the application of the rate to the difference in selling and purchasing prices;
• indirect subtraction method, or the set-off method on accounts, when the rate is applied separately to the selling price of products and to the purchase price of raw materials, materials, etc.

If we conditionally accept the tax rate as , then the calculation of the tax, according to the methods listed, will look like:

He's all possible ways VAT calculations are equally convenient and practically feasible. Thus, a significant disadvantage of direct and indirect additive methods is that, if it is necessary to apply different tax rates to different goods, it is necessary to maintain very complex analytical and accounting records with a breakdown of value added components depending on their relation to a particular product. Accordingly, the system of tax administration becomes much more complicated.

When calculating value added tax, the fourth method is used. Its use does not require the determination of the value added itself. Instead, the rate is applied to its components (costs (other than wages) and sold products).

This method is convenient because:

• allows you to apply the tax rate directly in the transaction, which provides technical and legal advantages;
• the presence of an invoice, which reflects taxes, becomes the most important and fundamental moment of the transaction and information about tax liabilities. The use of an invoice indicating the completed transaction makes it possible to control the movement of goods for the purpose of a tax audit.

When using the first and second methods of tax calculation, it is necessary to determine the profit. But since in the balance sheets of companies, sales transactions are not divided into types of marketable products in accordance with the current tax rates, and they are not distinguished by types of purchase goods, in this case only a single value added tax rate is applicable. The fourth method allows using a differentiated tax rate.

Thus, the fourth method, or invoice, is the most practical. The fiscal advantage of VAT lies in the fact that each seller throughout the entire chain of movement of goods at the time of sale is a payer of value added tax.

The difference between the VAT received from the buyer and the VAT previously paid to suppliers when purchasing goods for their production is entered into the budget. The meaning of such a scheme for calculating and paying tax is to tax the amount of value added (wages, interest, rent, profit) at each stage. The mechanism of action of the value added tax is relatively neutral in relation to the interests of entrepreneurs, since it involves the reimbursement of VAT paid by the taxpayer by each subsequent consumer, falling as a result on the final consumer of products (works, services) - the population. The allocation of value added in each link of implementation is important:

• the price of the goods is clearly limited, which encourages the manufacturer to reduce production costs;
• in the process of tax calculations, the state receives information about the turnover rates of industrial and commercial capital, thereby facilitating the tasks of macroeconomic programming;
• the state receives income even before the sale of goods to the population - the only and final payer of VAT.

VAT allows the state to receive income at each stage of implementation, providing the budget with a stable source of income. For political and economic reasons, many countries impose several tax rates. Reduced prices are applied, as a rule, to food products and medical services, while increased rates are applied to luxury goods.

In addition, there is a wide range of goods for which the interest rate is zero (for example, for exported goods (works, services)).

Organizations that are foreign organizers of the Olympic Games and Paralympic Games are not recognized as taxpayers in accordance with federal law"On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and the introduction of changes in certain legislative acts of the Russian Federation”, in relation to operations performed within the framework of organizing and holding the XXII Olympic Winter Games and the XI Paralympic Winter Games 2014 in Sochi.

In addition, Art. 145 of the Tax Code of the Russian Federation grants the right to an organization and an individual entrepreneur to be exempted from the obligations of a VAT payer, if for the three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these organizations or individual entrepreneurs, excluding tax, did not exceed two million rubles in total.

The exemption cannot be granted to organizations and entrepreneurs selling excisable goods or importing goods into the customs territory of the Russian Federation.

The right to exemption is granted for 12 consecutive calendar months upon notification. If during the period in which organizations and individual entrepreneurs use the right to exemption, the amount of proceeds from the sale of goods (works, services) excluding tax for each three consecutive calendar months exceeded two million rubles, or if the taxpayer sold excisable goods, taxpayers, starting from On the 1st day of the month in which such an excess occurred or the sale of excisable goods was carried out, and until the end of the exemption period, they lose the right to exemption.

Persons exercising the right to exemption must submit an appropriate written notification and documents confirming the right to such exemption to the tax authority at the place of their registration:

• extract from balance sheet(represent organizations);
• an extract from the sales book;
• extract from the book of accounting for income and expenses and business transactions (represented by individual entrepreneurs);
• a copy of the log of received and issued invoices.

For organizations and individual entrepreneurs who have switched from a simplified taxation system to common mode taxation, the document confirming the right to exemption is an extract from the book of income and expenses.

Said notification and documents shall be submitted no later than the 20th day of the month from which these persons exercise their right to exemption. Organizations and individual entrepreneurs that have sent a notification to the tax authority about the use of the right to exemption (on the extension of the exemption period) cannot refuse this exemption before the expiration of 12 consecutive calendar months, except for cases when the right to exemption will be lost by them in accordance with the grounds established by the Tax Code of the Russian Federation.

After 12 calendar months, no later than the 20th day of the following month, organizations and individual entrepreneurs who have exercised the right to exemption shall submit to the tax authorities:

• documents confirming that during the specified exemption period the amount of proceeds from the sale of goods (works, services), excluding tax, for each three consecutive calendar months in the aggregate did not exceed two million rubles;
• notification of the extension of the use of the right to exemption within the next 12 calendar months or the refusal to use this right.

The amount of tax for the month in which the above excess occurred or the sale of excisable goods and (or) excisable mineral raw materials was carried out is subject to recovery and payment to the budget in the prescribed manner.

Organizations (or entrepreneurs) that have received the right to exemption from VAT include "incoming" VAT in their costs, that is, the amount of "incoming" VAT can no longer be claimed by them for deduction.

Objects of value added tax

The object of VAT is the sale of goods (works, services) on the territory of the Russian Federation, and it is important to know the conditions under which the place of sale is the Russian Federation (Table 9).

Table No. 9 Place of sale of goods (works, services)

Products	Works (services)
Location outside the territory of the Russian Federation (not shipped or transported)	Location real estate if the works (services) are directly related to this property. Such works (services) include: construction, installation, construction and installation, repair, restoration work, gardening works, rental services.
At the time of commencement of shipment or transportation is located on the territory of the Russian Federation	Place of actual performance of works (services), if they are related to movable property.
	The place of actual provision of services, if the services relate to the sphere of culture, art, education (training), physical culture, tourism, recreation and sports.
	Place economic activity service buyer.

The list of specific conditions for exemption from VAT for certain transactions is quite diverse and specified in relation to the relevant goods (works, services), an exhaustive list of which is given in Art. 149 of the Tax Code of the Russian Federation. These include in particular:

• banking operations, with the exception of collection operations;
• sale of coins made of precious metals (with the exception of collectible coins);
• medical services provided medical organizations for the population, with the exception of cosmetic, veterinary, sanitary and epidemiological services (except those financed from the budget).

The moment of determining the tax base for the sale of goods (works, services) is the date on which the tax base is recognized as formed in order to calculate and pay tax on it.

The moment of determining the tax base for VAT is the earliest of the following dates:

• day of shipment (transfer) of goods (works, services), property rights;
• the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

For some operations, there is a specificity in determining the moment of determining the tax base:

The moment of determining the tax base	Cases where this procedure applies
Day of shipment (transfer of goods)	In cases where the goods are not shipped or transported, but there is a transfer of ownership of this goods, such a transfer of ownership is equated to its shipment (realization)
Day of implementation of the warehouse certificate	Realization by a taxpayer of goods transferred by him for storage under a warehouse storage agreement with the issuance of a warehouse certificate
The day of the assignment of the monetary claim or the day of termination of the corresponding obligation, in the cases provided for in paragraphs 3 and 4 of Art. 155 of the Tax Code of the Russian Federation - as the day of assignment (subsequent assignment) of the claim or the day of fulfillment of the obligation by the debtor, and in the case provided for in paragraph 5 of Art. 155 of the Tax Code of the Russian Federation - as the day of transfer of property rights	Transfer of property rights in the case provided for in paragraph 2 of Art. 155 of the Tax Code of the Russian Federation (assignment by a new creditor who has received a monetary claim arising from a contract for the sale of goods (works, services), the sale of which is subject to taxation.
The last day of the quarter in which the complete package of documents provided for by Art. 165 Tax Code of the Russian Federation	Realization of goods (works, services) provided for in paragraphs. 1-3, 8 and 9 p. 1 art. 164 NKRF
The last day of each tax period.	Performance of construction and installation works for own consumption
The day of the transfer of goods (performance of work, provision of services)	Transfer of goods (performance of work, provision of services) for own needs

The tax base for value added tax is calculated by taxpayers independently. The tax base is determined by the taxpayer depending on the specifics of the sale of goods (works, services) produced by the taxpayer or purchased by him on the side.

When taxpayers apply different tax rates for the sale (transfer, performance, rendering for their own needs) of goods (works, services), the tax base is determined separately for each type of goods (works, services) taxed at different rates. When applying the same tax rates, the tax base is determined in total for all types of transactions taxed at this rate.

The tax base for the sale of goods (works, services) by a taxpayer is determined as the cost of these goods (works, services), calculated on the basis of prices determined in accordance with Art. 40 of the Tax Code of the Russian Federation, including excises (for excisable goods) and excluding VAT.

Upon receipt by the taxpayer of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), the tax base is determined based on the amount of payment received, including tax.

For VAT purposes, apply base rate in the amount of 18%. A reduced rate of 10% applies to certain food products (except for delicacies), children's products, periodicals and books related to education, science and culture, medicines and medical products.

The Tax Code also provides for a 0% rate, which applies in particular to the sale of:

• goods exported under the customs regime of export, as well as goods placed under the customs regime of a free customs zone, subject to the submission to the tax authorities of the relevant documents, as well as works (services) directly related to their production and sale;
• works (services) directly related to the transportation or transportation of goods placed under the customs regime of international customs transit;
• services for the carriage of passengers and baggage, provided that the point of departure or destination of passengers and baggage is located outside the territory of the Russian Federation, when registering transportation on the basis of unified international transportation documents;
• goods (works, services) in the field of space activities;
• goods (works, services) for the official use of foreign diplomatic and equivalent missions or for personal use diplomatic or administrative and technical personnel of these representative offices, including members of their families living with them, if the legislation of the relevant foreign state establishes a similar procedure, or such a rule is provided for in an international treaty of Russia.

To justify the application of the 0% rate in relation to exported goods (works, services) and tax deductions, taxpayers must submit the established documents to the tax authorities (Article 165 of the Tax Code of the Russian Federation).

The amount of tax is determined by taxpayers as the product of the corresponding tax rate by the tax base, and in case of separate accounting - as the amount of tax received as a result of adding the amounts of taxes calculated separately as percentages of the corresponding tax bases corresponding to tax rates. The taxpayer has the right to reduce the total amount of tax on tax deductions.

The amounts of tax presented to the taxpayer upon the acquisition of goods (works, services) are subject to deductions. tax deductions made on the basis of invoices.

The total amount of tax is calculated based on the results of each tax period in relation to all transactions recognized as an object of taxation, the moment of determining the tax base of which refers to the corresponding tax period.

The tax period is set as a quarter.

Payment of tax on transactions recognized as an object of taxation in the territory of the Russian Federation is made at the end of each tax period based on the actual sale (transfer) of goods (performance, including for own needs, work, provision, including for own needs, services) for expired taxable period in equal installments no later than the 20th day of each of the three months following the expired tax period.

When goods are imported into the customs territory of the Russian Federation, the amount of tax is paid in accordance with customs legislation.

The amount of tax payable to the budget on transactions involving the sale (transfer, performance, provision for own needs) of goods (works, services) in the territory of the Russian Federation shall be paid at the taxpayer's place of registration with the tax authorities.

Tax agents (organizations and individual entrepreneurs) pay the amount of tax at their location.

In cases of realization of works (services), the place of realization of which is the territory of the Russian Federation, taxpayers — foreign persons who are not registered with the tax authorities as taxpayers, tax is paid by tax agents simultaneously with the payment (transfer) of funds to such taxpayers.

A bank serving a tax agent is not entitled to accept from him an instruction to transfer funds in favor of the said taxpayers, if the tax agent has not submitted to the bank an instruction to pay tax from an account opened with this bank, provided that the funds are sufficient to pay the entire amount of tax.

Taxpayers ( tax agents) are required to submit a tax return to the tax authorities at the place of their registration no later than the 20th day of the month following the expired tax period.