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

Taxpayers for value added tax are:

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

Also, VAT taxpayers can be divided into two groups:

• internal VAT, i.e. paying tax on sales in 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.

Exemption from VAT

To obtain an exemption from VAT, two conditions specified in:

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

Who doesn't pay VAT

Value added tax on the sale of goods (work, services) is not required to be paid by organizations and individual entrepreneurs that:

• Apply the taxation system for agricultural producers (UST)
• The simplified taxation system (STS) is used.
• Apply a patent tax system
• 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 have received exemption from the duties of VAT taxpayers (see above)
• They are participants in the Skolkovo project (see)

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

Object of VAT taxation

• Operations for the sale and gratuitous transfer of goods (work, services, property rights) on the territory of the Russian Federation
• Carrying out construction and installation work for your own needs
• Transfer of goods, works or services for one’s own needs, the costs of which are not deductible when calculating corporate income tax
• Import of goods (import) into the territory of the Russian Federation

There are also operations that are not recognized as objects of taxation And not subject to taxation (exempt from taxation). A complete list of such operations is given in and.

Tax period for VAT

Tax period for value added tax (VAT) is equal to quarter. The length of the tax period does not depend on the amount of income of the taxpayer.

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

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

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

Tax base

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

• Advances received
• Financial assistance received
• Interest received on bonds, bills, trade loans
• Payments received under insurance contracts against the risk of non-fulfillment of obligations
• Consisting of the customs value of the imported goods, import customs duty and excise tax

Tax base for VAT is determined on the earlier of the two dates below:

• on the day of payment, partial payment on account of 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 looks like this:

VAT payable to the budget = VAT calculated upon sale - “Input” VAT accepted for deduction

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

Tax deductions

VAT amounts that are subject to deductions are:

• Presented by suppliers (contractors, performers) when purchasing goods, works, services
• Paid when importing goods into the territory of the Russian Federation in the customs procedures of release for domestic consumption, temporary import and processing outside the customs territory
• Paid when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union

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

• Purchased goods must have a correctly executed invoice with a allocated VAT amount
• Purchased goods (works, services) must be capitalized

An example of calculating VAT payable to the budget:

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

Tax base = 118 rubles.

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

“Input” VAT to be deducted = 59 * 18 / 118 = 9 rubles

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

Procedure and deadlines for reporting

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

• For the first quarter - until April 20
• For the second quarter - until July 20
• For the third quarter - until October 20
• For the fourth 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 any economic activity, the declaration must be submitted.

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

VAT is perhaps the most complex tax, which has a lot of legislative exceptions in the order of its calculation and payment. A lot has been said about it, many situations have been considered, and business entities tirelessly continue to pay penalties due to incorrect accounting due to a misunderstanding of the current legislation. In this article we will try to understand this complex tax.

The essence of value added tax

In the theory of tax accounting, there are two broad groups of fiscal obligations - one-time withholding and cumulative.

The first, as their name suggests, impose a burden once on a certain list of goods and services, and this happens at a clearly established stage of pricing. The latter have a complex structure and are subject to withholding for each trading transaction.

What is VAT? This is a collective amalgamation of the above groups. The burden on added value, undoubtedly, should be classified as the most complex and multi-stage, which is why it has such a significant specific gravity in the fiscal policy of the Russian Federation.

So, VAT - what is it? This is an indirect tax of a traditional nature, which is a surcharge on a certain group of goods and services, which is ultimately paid by the consumer. Although obligations are imposed on the business entity, more on that later.

Who is the tax payer?

VAT payers are legal business entities, individual entrepreneurs nature, as well as those persons who transport goods across the state border of the Russian Federation and are recognized as bearers of obligations for value added tax in accordance with the Customs Code of the Russian Federation.

In this case, an enterprise can legally obtain exemption from the fiscal duty. Or petition for a change in the rate (after all, as you know, there are VAT of 18, 0 and 10%).

As for tax exemption, the business entity must independently take care of the implementation of this right. To do this, he must, before the 20th day of the expected month, contact the fiscal authorities with all the necessary documents, including extracts from the journal of business transactions and balance sheet, as well as all the necessary primary documents in the form of invoices.

Object of taxation

VAT - what is it? This is an indirect fee, the object of which is a list of certain operations:

• regular sales of goods;
• gratuitous sale of property, property rights or sale under a compensation agreement;
• transfer of goods and services for personal use, while their cost is deducted when calculating the fiscal burden on profit;
• carrying out construction and installation works intended for one’s own use;
• goods crossing the state border of the Russian Federation.

It is important to understand that in order to apply tax burden VAT sales of goods must be carried out on the territory of the Russian Federation. If we are talking about export operations, then the initial loading of the taxable object must occur within the state border.

Tax base

VAT - what is it? This is a fiscal obligation, the basis of which is the cost of goods and services sold, and its total volume does not include excise duty and sales tax. In this case, the par value is taken to be the price specified in the purchase and sale agreement, regardless of whether it is higher or lower than the cost price and the average market value. Therefore, according to current legislation, it is the VAT base until the contrary is proven.

Value added tax is a fiscal levy with a lot of pitfalls, so it happens that government agencies take control over the pricing of a particular product (service). This often happens when transactions are concluded between related parties, if barter transactions are involved, or if the market price fluctuates significantly in its face value.

Fiscal rates

Value added tax is calculated today according to three rates - 18, 10 and 0%.

0% VAT is used in the following cases:

• export sales of goods, which is carried out by crossing the state border of the Russian Federation in interaction with the customs service;
• carrying out services and work aimed at the production of goods, the export of which is planned to be carried out outside the country for further sale;
• direct transportation of goods for further export.

A rate of 10% applies in a number of the following cases:

• when selling food products specified in Art. 164 Tax Code of the Russian Federation;
• sale of periodicals;
• production of children's consumer goods;
• literature of educational and scientific nature;
• medical products.

The VAT rate of 18% applies to the sale and production of other goods and services.

Fiscal period

Like other types of tax burden, the fiscal obligation regarding added value has a clear calendar relationship established by law. Thus, VAT taxation is limited to one calendar month. However, there are a number of special business entities activities for which the mentioned period is one quarter. This group includes those enterprises whose net profit does not exceed two million rubles per month.

The basis for paying value added tax is the actual sale of goods and services, subject to the imposition of a fiscal burden, and it is carried out at the end of the legally allotted period, but no later than the 20th day of the following month.

Tax reporting forms

According to the allotted deadlines, VAT payers are required to provide the fiscal authorities with all the necessary documentation regarding the burden. Moreover, it must contain not only a declaration, but also primary information regarding controversial and dubious transactions.

All tax payer business entities are required to submit reporting documents (even those engaged exclusively in exports and, accordingly, all their products are subject to a 0% VAT rate). However, in this case, the declaration has a non-standard form, in accordance with the approved order of the Ministry of Finance of the Russian Federation No. 31n dated March 31, 2005.

All documentation necessary for reporting is provided by the business entity regarding the place of registration of the entrepreneur.

Methodology for calculation and payment of VAT, example of use

So, for example, we have an enterprise - LLC. In order to calculate the tax base, the accountant first needs to take the market value of goods and services sold as a constant, and then subtract all the necessary values ​​from the resulting amount, including legally permitted benefits.

In addition, the nominal value does not include the amounts of obligations that were presented to the payer of the burden, and subsequently repaid indirectly when purchasing any benefits. This rule applies to the following categories of operating activities:

1. Acquisition of property rights, as well as goods and services for the purpose of their use in the further operating activities of the enterprise.
2. Purchase of assets for their further re-sale.
3. Purchase of imported goods from a non-resident who defaults on fiscal obligations to the state treasury of the Russian Federation.
4. Those VAT amounts that relate to the returned goods from the buyer.
5. Services received from contractors during installation work.
6. Purchasing services and goods by employees on a business trip.

Transactions that are not subject to VAT calculation

There are a number of subtle points in the organization of operating activities that value added tax in no way concerns. This provision is regulated by the current tax code of the Russian Federation, namely Art. 149.

In other words, this benefit is called tax exemption. In order for a business entity to apply it in relation to its activities, in its fiscal policy There must be separate accounting, which will be kept separately both for transactions subject to the imposition of a value added burden and for others.

In addition, the enterprise is required to have all the necessary licenses that allow, in some cases, to refuse to pay value added tax on legal grounds.

We also do not forget about import operations, which are not subject to the imposition of a fiscal burden, since the goods are purchased from a foreign supplier who has nothing to do with our legislation.

Tax period

Value added tax is an indirect form of taxation, according to which part of the cost of a product or service is transferred to the budget as the product or service is sold.

A tax period is a period of time that applies to individual tax deductions. At the end of this time period, the total tax base is calculated, from which the amount of contributions to the tax service that must be paid is calculated.

In accordance with the provisions of Article 285 of the Tax Code of the Russian Federation, the tax period is a calendar year. In this case, the entire period is divided into several stages, after which it is necessary to report to the tax office. Such reporting periods are six months and 9 months. If the taxpayer makes payments monthly, based on actual profit, then the reporting period for him will occur every month, once every 2 and 3 months.

Based on the explanations of the Federal Tax Service specified in letter No. 3-1-11-730 dated September 14, 2009, the total amount of value added tax is recognized as actual if it is calculated from the current tax base that has developed for a specific period of time. However, this applies only in situations where the total tax indicator is displayed in the declaration that the payer submits to the tax service.

Article 163 of the Tax Code of the Russian Federation establishes that for all taxpayers the tax period is established as a quarter. Thus, contributions to the budget must be made quarterly, and must be supported by the relevant data specified in the declaration.

Concept of tax rate

The tax rate (also found in regulatory documentation under the name tax rate) is the specific amount of tax that falls on a unit of taxation. Rates are determined by the state and are considered one of the most universal instruments for regulating economic policy.

There are several types of tax rates.

Tax deductions for taxes and fees of federal significance are determined by the Government of the Russian Federation, as well as authorized federal services, but the Tax Code and its main provisions that affect the limits of deductions must be taken into account.

At the same time, those taxes that are intended to go to the regional budgets of the constituent entities of the Russian Federation are determined based on the regulatory documentation adopted in a particular subject, and taking into account all the requirements and restrictions specified in the Tax Code of the Russian Federation.

Taxation theory distinguishes several types of tax rates:

• equal rate, in which the amount of tax and the rate correspond to the same indicators and are established for tax payers in equal amounts;
• identical rate, at which a fixed tax amount is established per unit of tax, which cannot be changed;
• interest rate. At which the amount of deductions will be determined as a percentage of the taxation unit;
• proportional rate, in which the rate percentage is fixed and cannot be changed;
• progressive, characterized by the possibility of a sharp increase in the amount of tax with an increase in the tax base;
• regressive rate, characterized by a sharp reduction in the amount of tax.

In accordance with the provisions of Article 164 of the Tax Code of the Russian Federation, there are 4 types of tax rates: 0%, 10%, 18% and the estimated rate (10/110 and 18/118).

Sales of goods (works, services) at a tax rate of 0 percent

A tax rate of 0% is allowed in accordance with the provisions of Article 164 of the Tax Code of the Russian Federation. However, the regulations state that the use of such a rate is permissible only in situations where there is a specific justification.

In accordance with key legal provisions, a 0% rate can be set for the following transactions:

• sale of goods and services that are exported from the country during the export procedure;
• provision of services for the export and import of specific goods into the Russian Federation;
• provision of transport services for the transportation of goods across the territory of the Russian Federation using air transport;
• assistance in the transportation of passengers and their luggage, but on the condition that they are sent (directed) to places that are not under the control of Russia.

Based on this list, we can conclude that the income that is used for accumulation or investment will be exempt from VAT, which in turn is a positive moment for economic development.

In addition, the rate can be canceled in situations where the state provides social and economic protection to its citizens, and, as part of these measures, sets the rate at 0% for those goods and services that can be classified as socially significant (Article 149 Tax Code of the Russian Federation). However, there are some nuances here too.

The standard states that if the above-mentioned reasons exist, the VAT rate is canceled and not set at 0%, as per the provisions of Article 164 of the Tax Code of the Russian Federation.

In addition, it is worth paying attention to the fact that the 0% rate is used to create more favorable conditions for economic legal relations between different countries of the world, thereby not contributing to the weakening of concreteness in the markets.

It is worth noting that despite the legislative regulation of tax deductions for exporters, in arbitration courts one can increasingly encounter cases that relate to setting the rate at 0%. Analysts explain this phenomenon by the fact that zero taxation contributes to the development of abuses that affect tax refunds, the amount of which the budget never received.

Sales of goods (works, services) at a tax rate of 10 percent

Based on the possible VAT rates of 0, 10 and 18% indicated in Article 164 of the Tax Code of the Russian Federation, we can conclude that a rate of 10% is reduced and can be applied to those sectors of the national economy and production entities for which need to be stimulated to develop.

In accordance with the data specified in paragraph 2 of Article 164 of the Tax Code of the Russian Federation, a rate of 10% will be applied in the following situations:

• when selling food products (Resolution of the Government of the Russian Federation No. 908 of December 31, 2004). In this category you can find such products as agricultural products (poultry and livestock meat, dairy products, etc.), salt and sugar, cereals and pasta, fish products (with the exception of delicacies and exotic varieties of fish), vegetables, food food for children and diabetics, etc.;
• when selling goods for children (subclause 2, clause 2, article 164 of the Tax Code of the Russian Federation). The following goods are listed here: knitwear, clothing products (except for fur products and goods made of genuine leather), shoes (except for sports shoes), cribs and mattresses, toys, diapers, etc.;
• sale of printed products related to education, culture and science. However, it is worth noting that the reduced rate will not apply to periodicals, as well as publications related to erotic content. Also, those publications in which about 40% of the information relates to advertising will not fall into this category;
• goods for medical use (Government Decree No. 688 of September 15, 2008);
• sale of cattle, as well as breeding animals, their sperm and embryos;
• lease of breeding animals and birds with the right of subsequent purchase.

Cases of taxation at a tax rate of 18 percent

Setting a rate of 18% is typical for all situations that are not subject to the provisions specified in paragraph 3 of Article 164 of the Tax Code of the Russian Federation. Thus, if a product or service cannot be indexed at rates of 0% and 10% (clauses 1 and 2 of Article 164 of the Tax Code), then an 18% rate will be applied to them.

It is separately stated that intermediary services are also subject to a rate of 18%. Thus, if a person acts as an intermediary between companies and organizations, he will be obliged to pay to the budget 18% of the amount that he received as financial remuneration.

In accordance with legislative norms, this rate will be applied to intermediary operations because the taxation of intermediary services does not depend on the rates at which those goods and services in the sale of which he is directly involved are taxed.

Value added tax or VAT is an indirect payment to the budget for each product or service, which is paid as enterprises sell their products. The cost of this tax is always included in the selling price, so it is generally accepted that it is paid by the end consumer.

The main advantage of using a system with value added tax is the elimination of a cascading increase in price at each stage of sales due to the withdrawal of payments from each link, including intermediaries.

Invented by the Frenchman Maurice Lauret back in 1954, and tested in colonial countries, the system is now used in 137 countries around the world. The exception among highly developed countries is the United States, which uses a sales tax system. VAT rates in different countries range from 5 to 30%; in Russia, since 2004, payment of the basic deduction is 18%, for special list goods (preferential) - 10%.

Payers of value added tax

The chain of product sales stretches from the manufacturer to wholesale enterprises, from them to individual entrepreneurs and retail enterprises, only after that the products end up in the hands of the consumer. In the VAT system, it is important that the tax is collected once, and then its value is transferred throughout the chain.

VAT payers are recognized:

Financial and industrial enterprises, regardless of their form of ownership and affiliation, carrying out commercial and production activities are producers of goods and services.

Enterprises with foreign capital conducting production and commercial activities in the country

Insurance agencies and banks licensed to operate

Private enterprises created with the right of full management, whose activities include production and wholesale and retail sales of goods

Branches and subsidiaries that do not have a legal entity, but carry out the production and sale of services and goods

Individual entrepreneurs whose sales of goods provide a turnover of at least 2 million rubles per year

Individual entrepreneurs and organizations transporting goods between the countries of the Customs Union

Non-profit organizations involved in the sale of goods and services

In Russia, taxes are not collected from the organizers of international competitions and their foreign partners. Thus, all activities related to the Olympic Games in Sochi and the Eurovision Song Contest in Moscow were not subject to value added tax. Organizations and entrepreneurs may be exempt from paying VAT in cases where their revenue does not exceed 2 million rubles.

Objects of taxation

According to the Tax Code, the objects of VAT taxation are not the services and goods themselves, but transactions associated with a change of ownership:

Sales of services and products on the territory of the Russian Federation, including operations for the sale of collateral, transfer of goods and work performed, property rights

Import of goods into the territory of the Russian Federation

Construction and installation works

Purchasing goods and services for own consumption

Actually, value added tax is imposed on the sale of all goods and services from manufacturers and participants in international trade within the Customs Union, with the exception of situations included in the list of transactions that not subject to taxation:

Sales of medical products and equipment of domestic and imported production

Trade in goods and literature for religious purposes

Provision of medical services, with the exception of cosmetic, sanitary-epidemiological and veterinary private institutions. State organizations providing this range of services are not subject to value added tax.

Sales of food products by public canteens and buffets directly at enterprises

Sale of postage stamps and postcards, excluding collectibles, envelopes and lottery tickets

Sales of goods in duty-free shops

Sale of coins recognized as a payment instrument in Russia, exchanging them for paper

Providing commercial leases to foreign citizens and organizations accredited on the territory of the Russian Federation

All banking operations, with the exception of collection

Research and development activities carried out at the expense of the state budget

Operations with cash loans and securities turnover

Providing firefighting services and assistance to people in need

Carrying out diagnostics and repairs of production equipment abroad, previously purchased from foreign partners

Activities of lawyers