When paying for goods (works, services), the organization did not allocate VAT in the payment order. Can VAT be deducted in this case? And how to avoid disputes in the future?

A.S. Elin, auditor

Four rules of offset

The Tax Code puts forward four conditions, subject to the simultaneous fulfillment of which VAT can be deductible. Recall them:

1) goods (works, services) are accepted by the taxpayer for accounting (clause 1, article 172 of the Tax Code of the Russian Federation);

2) the amount of VAT actually paid to the supplier of goods (works, services) (clause 1, article 172 of the Tax Code of the Russian Federation);

3) the purchased goods (works, services) are intended for the implementation of transactions subject to VAT (clause 2, article 171 of the Tax Code of the Russian Federation);

4) there is a properly executed invoice of the supplier, documents confirming the actual payment of tax amounts (clause 1, article 172 of the Tax Code of the Russian Federation).

Chapter 21 of the Tax Code of the Russian Federation does not contain other conditions for the application of deductions. But at the same time, each of these conditions has a certain implementation mechanism. For example, the fact that goods are registered confirms the reflection of their value in the debit of account 41 "Goods" and the credit of account 60 "Settlements with suppliers and contractors". The amount of input VAT related to these goods must be recorded in the debit of account 19 "VAT on acquired valuables" and the credit of account 60.

And what confirms that the amount of VAT is actually paid to the supplier? First of all, payment documents indicating the repayment of debts for purchased goods (works, services). And as practice shows, when carrying out tax audits regulatory authorities require organizations to deduct VAT so that the amount of VAT in settlement and payment documents is highlighted as a separate line. How legitimate is this claim?

Allocate VAT!

In most cases, settlements with suppliers are made in a non-cash form. The rules of cashless payments are regulated by central bank RF.

So, in the payment order, when filling in the "Purpose of payment" field, it is required to highlight the tax (VAT) payable in a separate line, otherwise there should be an indication that the tax is not paid. This requirement is established by subparagraph "h" of paragraph 2.10 of the Regulations of the Central Bank of the Russian Federation dated 03.10.02 No. 2-p "On non-cash payments", as amended on 03.03.03. Let us recall that the new version of the Regulations came into force on June 1, 2003, it retained the obligation to reflect the amount of VAT in the "Purpose of payment" field.

A similar requirement is established for the execution of cash documents. According to the Decree of the State Statistics Committee of Russia dated 18.08.98 No. 88, in the incoming cash order, the line "including" indicates the amount of VAT, which is recorded in figures, and if the products (works, services) are not taxed, the entry "without tax" is made (VAT)".

As you can see, the requirements tax authorities not groundless. They follow from the rules for filling out payment documents.

But what if the accountant in the daily bustle did not allocate the VAT amount in the payment order? Is it possible to offset the tax, because in fact it was paid to the supplier?

Court and business

Not so long ago, the Federal Arbitration Court of the North-Western District ruled on the legality of accepting VAT for deduction by a taxpayer whose payment documents did not contain VAT records or erroneously indicated "without VAT" or "VAT is not subject to" (ruling of the Federal Arbitration Court of the North-Western district dated 01.24.03 in case No. A56-17326 / 02). The norms of Chapter 21 of the Tax Code of the Russian Federation do not contain an indication that the failure to allocate the amount of VAT as a separate line in payment orders deprives the taxpayer of the right to apply tax deductions. The court pointed out that in order to apply the deduction, it is sufficient to highlight the amount of VAT in the invoice. Thus, an error made in the execution of payment orders cannot deprive the taxpayer of the right to apply tax deductions, if the actual payment of tax amounts by him to the sellers of goods (works, services) is proved.

Better fix

I would like to immediately warn organizations that, having familiarized themselves with the court decision discussed above, will not allocate VAT in payments. In our opinion, this is not the way to go!

First, the court considered and ruled on a particular case. And it is not a fact that if you find yourself in the same situation, and even more so in another region, the court will make a similar decision in your favor.

Secondly, the procedure for processing primary documents is regulated at the level of by-laws and organizations are required to follow instructions for documenting business transactions.

If you accidentally missed a payment in which VAT is not allocated, it is better to correct this mistake without waiting for a meeting with the tax inspector. To do this, it is enough to write to servicing bank letter about changing the purpose of payment. It is better to pin the second copy of the letter with the bank's mark to the payment order, in which the VAT amount was erroneously not indicated. And from that moment on, you can assume that your payment order issued in accordance with the requirements of the Central Bank of the Russian Federation.

If VAT is not allocated in the receipt for the incoming cash order, and you are going to accept VAT for deduction, you should ask your counterparty to replace it. Otherwise, you will have to defend your position in court.

Many entrepreneurs working on the general taxation system have to think about the allocation of value added tax.

VAT is a certain percentage, which is calculated as the difference between the production costs and the final cost of the goods. At the same time, part of the funds that appear at any production stage will be included in VAT, that is, the final cost of the goods will be increased by the amount of this tax, since it must be deducted to the state treasury.

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In this case, the accountant of the company must know how to allocate VAT for the correct conduct of further calculations.

The essence of the tax

Value added tax is a separate form of withdrawal in favor of the state treasury of a certain part of the price of marketable products. The final consumer pays this tax in favor of the seller, since the latter must include it in the cost of the goods sold, but at the same time, some manufacturers also have to allocate VAT in order to exclude the collection of tax from the same amount several times, since the transfer of VAT to the treasury is carried out an order of magnitude earlier than the product is purchased by the end consumer.

Value added tax must be paid at each production stage, that is, in the process of purchasing materials or carrying out work that is required for the manufacture of a particular product or the provision of services.

Due to this distribution, the possibility of evading taxes in any way is significantly reduced, and in addition, companies are exempted from paying tax when exporting products, thanks to which national production becomes much more competitive.

Why is it necessary

In order to lead correctly financial statements, profits and costs are initially indicated without taking into account taxes paid, including VAT. Indirect taxes should also be excluded in the case of granting tax reporting when calculating income tax.

In the process of obtaining valuables from the total amount, VAT must be excluded along with the tax in order to correctly calculate income tax. Information for carrying out such actions must be obtained from the prepared invoice, since in the vast majority of cases it prescribes not only the amount of VAT, but also the cost of the goods with and without this tax.

The allocation of tax in the process of selling marketable products to various organizations that operate under the general taxation system is a mandatory requirement in the current legislation, and this applies even to situations where the counterparty is exempt from paying this tax. At the same time, it is also possible to get rid of unnecessary documentation by issuing a preliminary agreement with those counterparties who are exempt from such taxation.

Classic Formula

In order to roughly understand the procedure for calculating VAT, it is worth considering an example with a simple initial amount of 100,000 rubles and an interest rate of 18%.

To determine the amount without value added tax, you need to carry out the following operations:

1. Take the standard coefficient 1 + VAT / 100, which will eventually come out as 1.18.
2. Calculate the cost of products without VAT, that is, solve the formula: 100000 / 1.18 = 84745.8.
3. Determine the difference between the starting and received amount, which in this case will be 15254.2.

Using a similar system, you can also calculate the exact amount of value added tax:

1. Take as a basis the coefficient, which will be 0.18.
2. Multiply the total cost of production by the percentage of taxation, that is: 100000 * 0.18 = 18000.
3. The amount with tax will end up being 100,000 + 18,000 = 118,000.

In the overwhelming majority of cases, taxpayers manage to quickly figure out how to calculate VAT, and they themselves may not even be aware that they have this information. For the rest, you can always turn to specialized online calculators that help allocate and calculate VAT, as well as significantly simplify the calculation procedure.

Thus, the calculation formulas are not so complicated, but in order not to be mistaken in the process of making calculations, you need to understand for sure whether this amount includes value added tax. If it does, then in this case the amount must be divided by a coefficient that can be determined in accordance with the interest rate, and in the future the difference is calculated from this.

If the amount does not include VAT, then in this case you just need to multiply it by a coefficient in accordance with the amount of the rate. At the same time, the most important thing in this case is not to make a mistake with the interest rate used, since today the calculation conditions directly depend on the type of services or work.

Instructions and rules on how to allocate VAT

A competent allocation of value added tax allows sellers to correctly calculate the cost of marketable products, draw up various sales documents, and also maintain tax and accounting records.

In addition, the allocation of this amount will be useful for buyers, who will be able to determine net worth purchased products, but in order to understand it, it is enough to correctly allocate the amount of VAT from the total, and this is done as follows:

1. The rate at which this product is subject to value added tax is determined. In the overwhelming majority of cases, modern companies operate at a rate of 18%, but in some situations, which are provided for by the current legislation, a reduced rate of 10% can also be used. If we are talking about doing business in the retail sector, then in this case this information will be obligatory present on the check, and the cost of the purchased goods or services in wholesale trade will be indicated in the appropriate section of the invoice or in a certain paragraph of the drawn up contract of sale.
2. Next, a direct calculation of the required amount is carried out. If the tax rate is standard and has a value of 18%, then the full cost will need to be divided by 1.18, while at a lower rate the amount will be divided by 1.1, respectively.
3. If on the price tag or already issued sales receipt the amount of value added tax is indicated not as a percentage, but immediately in monetary terms, then it is quite enough to simply subtract it from the total amount paid in order to ultimately get the net value without tax .

It is worth noting the fact that the allocation of this tax is often required by suppliers of various commercial products or services in the process of processing documents for the sale of goods.

In the overwhelming majority of cases, in the relevant sections of the drawn up invoice or invoice, the amount without value added tax is initially indicated, and only then it is written what rate is provided for this product and what VAT is obtained in monetary terms, after which the full cost is indicated including tax.

If initially the person involved in the settlements knows the full cost of marketable products, then in this case the allocation of VAT is quite simple, because it will be quite enough to use the above formulas, that is, simply divide the final amount by 1.1 or 1.18, depending on which tax the company uses the rate, and then add the already obtained result to the initial amount.

Thus, using a convenient method of allocating value added tax, sellers will be able to determine the most optimal cost of certain goods, while buyers will be able to understand real price various goods.

Counting examples

A company buys a certain product and is billed for 10,000 rubles at a value-added tax rate of 10%. The organization wants to determine the amount of tax that is included in this account, and it must do this as follows: 10,000 * 10/110 = 909.091 rubles.

Another option is for the company to buy Construction Materials, and the supplier issues an invoice to her for 20,000 rubles, and in this case, the value added tax is already 18%. To allocate tax from the final cost of purchased products, you need to calculate everything according to the standard formula: 20000 * 18/118 = 3050, 84 rubles.

In order to determine the "cleared" or, in other words, the initial cost of the product, which was laid down by the manufacturer during the manufacturing process, it is enough to simply subtract the established amount of tax from the final cost.

Thus, in the first example, this amount will be: 10000 - 909.091 = 9090.909. In the second: 20000 - 3050.84 = 16949.16.

The allocation of VAT is a fairly simple procedure that can be mastered not only by any accountant, but in principle by every entrepreneur. As a last resort, as mentioned above, you can always use special services or programs that greatly simplify this procedure.

How not to make a mistake

From the examples given, it can be understood that the formulas for calculating this tax are quite simple, but in order to eliminate any errors in the process of carrying out such calculations, you need to know exactly whether VAT is included in the specified amount or not.

If the tax is already included in the specified amount, then in this case it will be enough to divide it by the coefficient in accordance with the interest rate, and then calculate the difference, but if not, then in this case this amount should be multiplied by the interest rate coefficient.

Accordingly, in this case it is also important not to make a mistake with what specific interest rate the company uses in relation to the specified products, since its amount will directly depend on which category the operation or commodity product belongs to.

As mentioned above, for almost all goods it is 18%, but some types of products are subject to a reduced tax, and in particular, for example, this applies to books that do not contain any commercial or advertising information, as well as other types of products, for which the legislation provides for taxation in the form of 10%.

It is for this reason that it is important to contact the tax authorities in advance and clarify the full list of products for which the reduced interest rate taxes.

In addition, the seller himself must bear the obligation to pay the tax if he misled the bona fide buyer, for example, by declaring the application of a preference, the use of which is illegal, or he wanted to gain a competitive advantage by lowering the price (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 14.06.2011 N 16970 / 10 and the Federal Antimonopoly Service of the East Siberian District dated 08.20.2013 N A58-6415/2012). The legislation provides for a closed list of cases when the estimated VAT rate of 18/118 is applied (paragraphs 3 and 4 of article 164 and paragraph 1 of article 168 of the Tax Code of the Russian Federation).

Indication of VAT in the contract

It is risky to claim a deduction on a "simplified" invoice. The seller may charge the buyer for VAT that was not allocated erroneously. The buyer will not receive a deduction on an invoice with an incorrect VAT rate. It happens that when concluding a contract, companies forget to indicate the amount of VAT, indicate its incorrect rate, or mistakenly reflect in the contract the amount of this tax due to the buyer (see box below). For example, they unreasonably apply a reduced rate or, on the contrary, forget about the benefit.

Let's consider in what cases the absence of a clearly stated amount of VAT in the contract or the indication of the wrong rate can be risky from a tax point of view for both the seller and the buyer. Letter of the law.

Agreement without VAT: consequences

It is possible to change the amount of VAT in the contract only with the consent of the counterparty. Neither party can change the amount of the contract, exclude VAT from it or add the amount of tax to the price without the consent of the other party. This is directly indicated by the norms of paragraphs 1 and 2 of Art. 450 of the Civil Code of the Russian Federation. Independent (without the intervention of the court) change (in relation to the price) and termination of the contract is possible only by agreement of the parties.

The VAT non-payer allocated the amount of this tax in the contract. Companies applying special tax regimes are exempt from paying VAT (clause 3 of article 346.1, clause 2 of article 346.11 and clause 4 of article 346.26 of the Tax Code of the Russian Federation). If the contract with a supplier that is not a VAT payer, the amount of this tax is allocated separately, it is likely that the accountant, when issuing an invoice, will also allocate the amount of this tax as a separate line.

VAT in the contract

Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of May 30, 2014 N 33 “On some issues arising from arbitration courts when considering cases related to the collection of value added tax”: “17. Within the meaning of the provisions of paragraphs 1 and 4 of Article 168 of the Tax Code of the Russian Federation, the amount of tax charged to the buyer upon the sale of goods (works, services), the transfer of property rights, must be taken into account when determining the final amount of the price indicated in the contract and allocated in settlement and primary accounting documents, invoices invoices on a separate line. At the same time, the burden of ensuring the fulfillment of these requirements lies with the seller as a taxpayer who is obliged to take into account such a sale operation when forming the tax base and calculating the tax payable to the budget based on the results of the corresponding tax period.

Contract price: insidious VAT

Who in this case should transfer the tax to the budget? At what rate - 18 percent or 18/118 - should it be calculated? What legal and tax consequences do the seller and buyer of the goods have? Most forms of primary documents contain special lines for VAT allocation. However, in addition to such documents, there are others that provide for transactions, but do not have a unified form. Sometimes the requirements for their execution are conditional, for example, a contract.

It is not necessary to allocate VAT in it when selling goods (works, services) to organizations applying a special regime, or if a company purchases (imports) goods (works, services), including fixed assets and intangible assets used for: - operations for the production and sale of goods (works, services) not subject to taxation or exempt from taxation (subclause 1 clause 2 art.

How to calculate VAT if the tax amount is not allocated in the contract?

On the other hand, the only statutory possibility for the buyer to avoid paying VAT in excess of the contract price is only the expiration of a 3-year period limitation period for the statement of the relevant requirements by the seller. At the same time, the absence of a VAT clause in the contract is fraught with financial losses not only for buyers, but also for the sellers themselves, since, as a rule, sellers' claims against buyers for the recovery of VAT are not filed by sellers in order to obtain additional economic benefits, but are a consequence of additional assessment of VAT amounts by the tax authorities based on the results of tax audits. A striking example of this is the above-mentioned Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 29, 2010 N 7090/10 in case N A05-18763/2009.

Is it necessary to specify VAT in the contract?

Therefore, the seller has the right to issue an additional invoice to the buyer for the amount of VAT accrued in excess of the contract price, and if the buyer refuses to pay this amount, to collect it in judicial order. This is evidenced by many judicial acts: paragraph 15 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2000 No. 51, the decision of the Arbitration Court of the Volga-Vyatka District dated November 14, 2016 No. F01-4724 / 2016 in case No. A79-6711 / 2015, FAS Moscow Federal Antimonopoly Service No. А40-68414/11-60-424 dated July 23, 2012; However, when claiming VAT from the buyer, a three-year limitation period should be taken into account (decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 29, 2010 No. 7090/10, the Federal Antimonopoly Service of the North-Western District of August 10, 2011 No. A05-5565 / 2010).

Attention

Source: Center for Business Structuring and Tax Security taxCOACH When entering into transactions, many entrepreneurs do not always pay due attention to the analysis of the tax consequences that arise after the signing of the contract. Meanwhile, often, this can result in large financial losses for the business. So, for example, not specifying in the contract how its price is formed (including VAT and without it) can lead to a very unpleasant result for both the seller and the buyer.

What risks are fraught with the absence of a mention in the contract of VAT, as well as how to minimize them, will be discussed in this article.
Supporters of the first position said that VAT should be calculated and paid in excess of the price of the contract due to a direct indication of this in the Tax Code of the Russian Federation, as well as the need to comply with the principle of compliance of the terms of the contract with the requirements of the legislation in force at the time of its conclusion. This position is widely reflected in judicial and arbitration practice (see, for example, the Resolution of the Federal Antimonopoly Service of the North-Western District of September 27, 2010 in case No. A05-1517 / 2010, the Resolution of the Federal Antimonopoly Service of the North Caucasian District of December 24, 2010 in case No. A32- 2442/2010, Decision of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 29, 2009 in case No. A17-3381/2008, Decision of the FAS Central District dated 05/26/2008 N F10-1986 / 08 in case N A54-3312 / 2007, Resolution of the Federal Antimonopoly Service of the Moscow District dated 09/04/2008 in case No. A40-67810 / 07-112-392, etc.).

Is it mandatory to specify the VAT rate in the contract?

However, some courts have a different opinion on this matter. The VAT received from the buyer is subject to transfer to the budget, therefore, it is not an economic benefit for the seller (Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 01.09.2009 N 17472/08, FAS Povolzhsky dated 14.03. -4554/2010 and the North Caucasus dated 14.08.2009 N A32-18246/2008-46/245 districts). It is risky for the buyer to claim a VAT deduction on an invoice received from a VAT non-payer. This is due to the fact that, in principle, a VAT non-payer is not required to issue invoices (Letters of the Ministry of Finance of Russia dated May 16, 2011 N 03-07-11 / 126, dated November 29, 2010 N 03-07-11 / 456 and dated 04/01/2008 N 03-07-11 / 126, the Federal Tax Service of Russia dated 05/06/2008 N 03-1-03 / 1925 and the Federal Tax Service of Russia for Moscow dated 04/05/2010 N 16-15 / 035198). Note that a similar problem is often encountered companies that purchase a product, work or service under the so-called preferential art.

Is it obligatory to indicate in the contract VAT is not subject to

Thus, the Presidium of the Supreme Arbitration Court of the Russian Federation indicated that the tax is collected in excess of the price of work, if it was not included in the calculation of this price, and is payable by the buyer, regardless of the presence of the relevant condition in the contract. What to do if the counterparty refuses to accept and pay for the goods at a price increased - Noah for the amount of VAT, referring to the fact that the seller is not entitled to unilaterally change the agreed price? In this situation, the contract will be declared void, the supplier may not deliver the goods, and the buyer may pay for it. the price is changed with the consent of both parties at the time of acceptance and transfer of the goods. Therefore, the buyer is obliged to transfer to the seller payment for the goods, including tax. At the same time, he has the right to accept this amount of VAT for deduction.

In this article, we will look at how to allocate VAT. We will find out when it is necessary to allocate VAT and talk about the features of VAT allocation.

In payment documents, the wording of VAT is very often found. What does this mean? When and in what cases is it necessary to allocate VAT? This article will provide detailed answers to these questions.

What is VAT value added tax?

Value Added Tax (VAT) is an indirect tax calculated by the seller when selling goods, services, property rights to the buyer. VAT in its essence represents a certain fee for the formation of the final cost of the product and is formed at all stages of production. Speaking plain language, the buyer pays the state for an opportunity that allows the business to sell the product at a cost that is profitable for the business. This tax is considered indirect because the seller pays VAT to the state, but he receives it from the buyer.

For example:

In accordance with Art. 143 of the Tax Code of the Russian Federation, VAT payers are:

• organizations;
• individual entrepreneurs.

Tax legislation allows exemption from VAT (Article 145 of the Tax Code of the Russian Federation) for taxpayers (organizations and individual entrepreneurs) whose total revenue from the sale of goods, work, property rights did not exceed two million rubles in the three previous months.

VAT payers conduct their activities on the general taxation system. At the same time, taxpayers who sell excisable goods are not exempt from paying VAT, even if their proceeds from the sale of products did not exceed two million rubles over the previous three months.

In accordance with the law, entrepreneurs can be exempted from paying VAT only with their own consent, by submitting a written application to the tax authorities and substantiating their desire with documents (clause 6 of article 145 of the Tax Code of the Russian Federation) confirming the absence of a two million threshold for exceeding revenue for the previous three months.

When is VAT required?

When administering accounting it is necessary to determine both the income and expenses of the enterprise. At the same time, tax, including VAT, is not taken into account (Article 248, Article 270 of the Tax Code of the Russian Federation). To determine the amount of income tax, VAT must be excluded from the amount received. Usually it is specified in the invoice received from the seller. AT this document the cost of products is indicated both with and without VAT and, in addition, the amount of tax is indicated.

How to allocate VAT from the amount?

There are cases when the amount without VAT is indicated in the contract or payment documents. This may be when:

• making an advance payment to the supplier on account of the delivery of products;
• tax calculation by a tax agent;
• calculation of VAT, which is present in the cost of products, but for some reason not allocated as a separate amount.

In no case can you do without calculating VAT, because. it is necessary to understand the amount of tax in order to correctly calculate the corporate income tax. In accordance with the law, namely Art. 164 of the Tax Code of the Russian Federation, there are the following VAT tax rates in force on the territory of the Russian Federation:

To extract VAT from the existing amount, which includes tax, the following formula is used:

• allocation of VAT 18%:

• allocation of VAT 0% is not made.

Example #1:

Buyer Semyonov S.S. purchased from an individual entrepreneur Pilyulkin P.P. medical equipment with a total cost of 1570 rubles. The VAT rate is 10%.

The allocated VAT will be 1570 / 110 * 10 = 142.73 rubles.

Example #2:

Individual entrepreneur Ogorodnikov O.O. rents municipal property from the Administration of the municipality "city of Yekaterinburg". The rental price is 56,000 rubles per month. In this case, IP Ogorodnikov Oh.Oh. acts as a tax agent. The VAT rate is 18%. The allocated VAT will be 56000 / 118 * 18 = 8542.37 rubles. To extract VAT from the existing amount, which does not include tax, the following formula is used:

• allocation of VAT 18%:

What are the features of VAT calculation?

For VAT, a characteristic feature is the fact that only those business transactions that are defined by Article 164 of the Tax Code of the Russian Federation are subject to taxation. The company must keep records of:

• paid taxes;
• received taxes.

Depending on the type of activity, the VAT rate will take on certain values:

In order for the 0% VAT rate to be determined, the taxpayer must submit documents approved by Article 165 of the Tax Code of the Russian Federation to the tax authorities within 180 days. The term for the provision of documents begins from the moment the products are placed in the customs zone.

When is VAT charged?

VAT is compulsorily charged when performing operations that are subject to taxation:

• sale of goods, works, services;
• transfer of property rights;
• transfer of goods, works or services free of charge or through mutual exchange;
• carrying out construction and installation works for personal use;
• importing goods.

Algorithm for determining VAT

To calculate VAT, you must follow a series of sequential steps:

Steps	Content	Comment
Step 1.	Determine the tax base according to the date of shipment or payment	The moment of determining the tax base is the earliest of the following dates: day of shipment of the goods; the day of full or partial payment (Article 167 of the Tax Code of the Russian Federation).
Step 2	Determine revenue.	Revenue from the sale of goods, work or services is the sum of all income related to settlements for payment for goods, works, services received both in cash and in kind (Article 153 of the Tax Code of the Russian Federation)
Step 3	Determine the tax base.	The tax base for calculating VAT will be considered (Article 153 of the Tax Code of the Russian Federation): the amount of proceeds received from the sale of goods, services, works, property rights; The amount of proceeds received from agency agreement; · volume Money received from the sale of imported goods, etc.
Step 4	Determine the VAT rate.	The tax rate is determined by Article 164 of the Tax Code of the Russian Federation and can be equal to 0%, 10%, 18%.
Step 5	Determine the amount of VAT.	To determine the amount of VAT, you must use the formulas indicated in the section "How to separate VAT from the amount?" this article.

The tax base calculated in a strictly defined tax period. For VAT, the tax period is a quarter(Article 163 of the Tax Code of the Russian Federation). In the event that the shipment of goods occurred in one tax period, and payment was made in the next- VAT must be calculated exactly in the tax period when the products were shipped.

If payment is made in advance in one tax period (earlier), and shipment in another- VAT is calculated in the tax period when the advance payment, at the estimated rate (VAT = Total amount / 118(110) * 18(10)).

Product price calculation

To determine the price of a product, an entrepreneur can follow the following formula:

General expenses include all costs incurred by the enterprise for the production of goods, work, services, property rights.

For example:

Individual entrepreneur Ogorodnikov O.O. decided to sell garden rakes. He bought them from a supplier at a price of 150 rubles, of which 18% VAT amounted to 23 rubles. IP Ogorodnikov O.O. decided to sell this tool at a price of 210 rubles per 1 pc. (a surcharge of 40% was made). At the same time, he needs to add 18% VAT to the desired price, which the buyer will ultimately pay. So, the final price of a garden rake will be 248 rubles. VAT will be equal to 38 rubles.

Common Mistakes

When working with VAT, entrepreneurs often make mistakes at one or another stage of tax calculation:

Error	Explanation
Entrepreneurs working on the simplified tax system, who are tax agents, ignore the calculation and payment of VAT.	The tax legislation does exempt entrepreneurs who use the simplified tax system in their activities from paying VAT, but this does not at all apply to the case when an entrepreneur is in the role of a tax agent. In this case, it is necessary to calculate and pay VAT in the state budget.
Entrepreneurs working on the simplified tax system calculate and pay VAT.	In the event that an organization voluntarily calculates and pays VAT to the state budget, although, in accordance with the law, it does this completely in vain, there can be no question of any VAT refund from the budget.
VAT deduction on the basis of a sales receipt.	Article 169 of the Tax Code of the Russian Federation states that VAT can be deducted only on the basis of an invoice.
VAT payers incorrectly determine the moment of determining the tax base.	The moment of determining the tax base is the earliest date of the two: the date of shipment or the date of payment.

Questions and answers

Question #1. I am a sole trader. Are there any particularities in calculating VAT? I mean differences from legal entities.

Answer: VAT is calculated for individual entrepreneurs in exactly the same way as for legal entities.

Question #2. Our accountant mistakenly set VAT on the payment to the seller using the simplified tax system. What do we need to do now?

Answer: Entrepreneurs and organizations applying the simplified tax system are indeed exempt from paying VAT. In this case, your organization needs to write a letter about the mistake. With this letter, your supplier will already be independently solving problems with the tax authorities.

Question #3. Our company has entered into a service agreement with an individual entrepreneur working on the USN. Should we provide him with an invoice and allocate VAT?

Answer: You don't have to worry about his tax system. Your company is a VAT payer, and therefore you are obliged to provide the counterparty with all documents including VAT.

Question #4. Our company received an invoice with incorrectly indicated VAT (instead of 18%, they indicated 10%). We have paid the bill in accordance with the documents. What does this threaten us with?

Answer: This does not threaten your company. In accordance with the specified amount of VAT, you make a payment to the budget of the amount that is billed by the supplier. In this case, your counterparty may have problems with the tax authorities. But please pay attention - if the goods purchased from the supplier are intended for resale - do not forget to indicate the appropriate VAT rate. Otherwise, you may already have problems with the tax authorities.

Question #5. Our company works without VAT, but the counterparty buying our services still highlighted VAT in the payment documents. Do we need to pay it to the budget?

Answer: You are not a VAT payer, so you do not need to pay VAT to the budget. In this case, it is better for you to request a letter from the counterparty explaining the error. Then the tax authorities will not have any claims against you or him.

Question #6. For the purchase of production equipment, we used bank loan. Is it possible in our case to deduct the VAT that we paid to the seller?

Answer: The legislation does not restrict the possibility of acquiring products by any means - whether borrowed funds or own. You are entitled to claim a VAT deduction based on the invoice provided by the supplier.

Question #7. We return the product to the supplier. What to do with VAT in this case?

Answer: This procedure, namely the return of goods to the supplier, is considered to be a sale. In this case, you issue a regular invoice to the supplier and register it in the Sales Book.

VAT (value added tax) is the most difficult tax to understand, calculate and pay, although if you do not delve deeply into its essence, it will not seem very burdensome for a businessman, because. is an indirect tax. An indirect tax, unlike a direct tax, is passed on to the final consumer.

Each of us can see the total amount of the purchase and the amount of VAT on the check from the store, and it is we, as consumers, who ultimately pay this tax. In addition to VAT, indirect taxes are excises and customs duties. To understand the complexity of VAT administration for its payer, it will be necessary to understand the main elements of this tax.

Elements of VAT

Objects of VAT taxation are:

• sale of goods, works, services on the territory of Russia, transfer of property rights (the right to claim debt, intellectual property rights, lease rights, the right of permanent use land plot etc.), as well as gratuitous transfer of ownership of goods, results of work and provision of services. A number of transactions specified in paragraph 2 of Article 146 of the Tax Code of the Russian Federation are not recognized as objects of VAT taxation;
• performance of construction and installation works for own consumption;
• transfer for own needs of goods, works, services, the costs of which are not taken into account when calculating income tax;
• import (import) of goods to the territory of the Russian Federation.

Goods and services listed in article 149 of the Tax Code of the Russian Federation are not subject to VAT. Among them there are socially significant ones, such as: the sale of certain medical goods and services; nursing and childcare services; sale of religious items; passenger transportation services; educational services, etc. In addition, these are services on the market valuable papers; Bank operations; services of insurers; legal services; sale of residential buildings and premises; utilities.

VAT tax rate can be equal to 0%, 10% and 18%. There is also the concept of "settlement rates" equal to 10/110 or 18/118. They are used in the operations specified in paragraph 4 of Article 164 of the Tax Code of the Russian Federation, for example, when receiving an advance payment for goods, works, services. All situations in which certain tax rates apply are given in article 164 of the Tax Code of the Russian Federation.

Please note: from 2019, the maximum VAT rate will be 20% instead of 18%. Estimated rate instead of 18/118 will be 20/120.

By zero tax rate export operations are taxed; pipeline transport of oil and gas; transmission of electricity; transportation by rail, air and water transport. At a 10% rate - some food products; most goods for children; medicines and medical products that are not included in the list of the most important and vital; breeding cattle. For all other goods, works, services, the VAT rate is 18%.

Tax base for VAT in the general case, it is equal to the cost of goods, works, services sold, taking into account excise taxes for excisable goods(Article 154 of the Tax Code of the Russian Federation). At the same time, articles 155 to 162.1 of the Tax Code of the Russian Federation provide details for determining the tax base separately for different cases:

• transfer of property rights (art. 155);
• income under contracts of commission, commission or agency (Article 156);
• in the provision of transportation services and international communication services (Article 157);
• sale of the enterprise as a property complex (Article 158);
• performance of construction and installation works and transfer of goods (performance of work, provision of services) for their own needs (Article 159);
• import (import) of goods into the territory of the Russian Federation (Article 160);
• when selling goods (works, services) on the territory of the Russian Federation by taxpayers - foreign persons (Article 161);
• taking into account the amounts associated with settlements for payment for goods, works, services (Article 162);
• when reorganizing organizations (Article 162.1).

tax period, that is, the period of time at the end of which the tax base is determined and the amount of tax payable for VAT is calculated is a quarter.

VAT payers recognized Russian organizations and individual entrepreneurs, as well as those who move goods across the customs border, that is, importers and exporters. Taxpayers working on special tax regimes do not pay VAT:, (except when they import goods into the territory of the Russian Federation) and participants in the Skolkovo project.

In addition, taxpayers who meet the requirements of Article 145 of the Tax Code of the Russian Federation can receive exemption from VAT: the amount of proceeds from the sale of goods, works, services for the previous three months, excluding VAT, did not exceed two million rubles. The exemption does not apply to individual entrepreneurs and organizations selling excisable goods.

What is a VAT deduction?

At first glance, since VAT must be charged on the sale of goods, works, services, it is no different from sales tax (on turnover). But if we return to its full name - “value added tax”, then it becomes clear that it should not be taxed on the entire amount of sales, but only added value. Value added is the difference between the cost of goods sold, works, services and the cost of purchasing materials, raw materials, goods, and other resources spent on them.

This makes it clear that there is a need for tax deduction by VAT. The deduction reduces the amount of VAT accrued upon sale by the amount of VAT that was paid to the supplier when purchasing goods, works, services. Let's look at an example.

Organization "A" purchased goods from organization "B" for resale worth 7,000 rubles per unit. The amount of VAT amounted to 1,260 rubles (at a rate of 18%), the total purchase price is 8,260 rubles. Further, organization "A" sells the goods to organization "C" for 10,000 rubles per unit. VAT on sale is 1,800 rubles, which organization "A" must transfer to the budget. In the amount of 1,800 rubles, the VAT (1,260 rubles) that was paid when purchasing from organization “B” is already “hidden”.

In fact, the obligation of organization "A" to the budget for VAT is only 1,800 - 1,260 = 540 rubles, but this is provided that the tax authorities deduct this input VAT, that is, they provide the organization with a tax deduction. Receiving this deduction is accompanied by many conditions, below we will consider them in more detail.

In addition to the deduction of VAT amounts paid to suppliers when purchasing goods, works, services, VAT on sale can be reduced by the amounts specified in article 171 of the Tax Code of the Russian Federation. This is VAT paid when importing goods into the territory of the Russian Federation; when returning goods or refusing to perform work or provide services; with a decrease in the cost of shipped goods (work performed, services rendered), etc.

Conditions for obtaining an input VAT deduction

So, what conditions must a taxpayer fulfill in order to reduce the amount of VAT on sale by the amount of VAT that was paid to suppliers or when goods were imported into the territory of the Russian Federation?

1. should be related to the objects of taxation(Article 171(2) of the Tax Code of the Russian Federation). It is not uncommon for the tax authorities to wonder whether these purchased goods will actually be used in transactions subject to VAT? Another similar question - is there any economic justification (focus on making a profit) when purchasing these goods, works, services?
   That is, the tax authority is trying to refuse to receive a VAT tax deduction, based on its assessment of the expediency of the taxpayer's activities, although this does not apply to the mandatory conditions for deducting input VAT. As a result, many lawsuits are filed by VAT payers for unreasonable refusals to receive deductions in this regard.
2. Purchased goods, works, services must be taken into account(Article 172(1) of the Tax Code of the Russian Federation).
3. Having a valid invoice. Article 169 of the Tax Code of the Russian Federation provides requirements for the information that must be indicated in this document. When importing, instead of an invoice, the fact of paying VAT is confirmed by documents issued by the customs service.
4. Until 2006, to receive a deduction, actual payment condition VAT amounts. Now, Article 171 of the Tax Code of the Russian Federation provides only three situations in which the right to a deduction arises in relation to the VAT paid: when importing goods; travel and hospitality expenses; paid by buyers-tax agents. For other situations, the turnover "amounts of tax presented by sellers" applies.
5. Discretion and caution when choosing a counterparty. About that, "" we have already talked about. Refusal to receive a VAT tax deduction may also be caused by your connection with a suspicious counterparty. If you want to reduce the VAT that you must pay to the budget, we recommend that you conduct a preliminary check of your transaction partner.
6. Highlighting VAT as a separate line. Article 168 (4) of the Tax Code of the Russian Federation requires that the amount of VAT in settlement and primary accounting documents, as well as in invoices, be highlighted as a separate line. Although this condition is not mandatory for receiving a tax deduction, it is necessary to track its presence in the documents so as not to cause tax disputes.
7. Timely issuance of invoices by the supplier. According to Article 168 (3) of the Tax Code of the Russian Federation, an invoice must be issued to the buyer no later than five calendar days, counting from the date of shipment of goods, performance of work, provision of services. Surprisingly, even here the tax authorities see a reason for refusing to receive a tax deduction for the buyer, although this requirement applies only to the seller (supplier). The courts on this issue take the position of the taxpayer, reasonably noting that the five-day period for issuing an invoice is not prerequisite for deduction.
8. The integrity of the taxpayer. Here it is already necessary to prove that the VAT payer himself, who wants to receive a deduction, is a conscientious taxpayer. The reason for this is the same resolution of the Plenum of the Supreme Arbitration Court dated October 12, 2006 N 53, which defines the "defects" of the counterparty. Paragraphs 5 and 6 of this document contain a list of circumstances that may indicate the unreasonableness of the tax benefit (and the deduction of input VAT is also a tax benefit)

   Suspicious, according to YOU, are:

• the impossibility of real implementation by the taxpayer of business transactions;
• lack of conditions for achieving the results of the relevant economic activity;
• transactions with goods that were not produced or could not be produced in the specified volume;
• accounting for tax purposes only those business transactions that are associated with obtaining tax benefits.

  These are such, quite harmless, at first glance, conditions as: the creation of an organization shortly before the completion of a business transaction; one-time nature of the operation; use of intermediaries in transactions; carrying out the transaction not at the location of the taxpayer.
  Based on this decision, tax inspectors acted very simply - they refused to receive a VAT deduction, simply listing these conditions. The zeal of its employees had to be restrained by the Federal Tax Service itself, because. the number of "unworthy" of receiving tax benefits just rolled over. In a letter dated May 24, 2011, No. SA-4-9/8250, the Federal Tax Service notes that “... in the practice of tax control, there are cases when the tax authority, avoiding clarity in qualifying the circumstances of the receipt by the taxpayer of unjustified tax benefits, limiting itself to references to paragraphs 1 , 5, 6, 10 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53 draws conclusions about the receipt by the taxpayer of unreasonable tax benefits. At the same time, other circumstances that clearly indicate that a business transaction has been completed are not taken into account.

1. Additional terms to receive a tax deduction for VAT, there may be a number of requirements of the tax authorities for the execution of documents (accusations of incompleteness, unreliability, inconsistency of the specified information are typical); to the profitability of the VAT payer; an attempt to requalify contracts, etc. If you are sure that you are right, in all these cases it is worth at least challenging the decisions of the tax authorities to refuse to receive a VAT tax deduction in a higher tax authority.

VAT on export

As we have already said, when exporting goods, their sale is taxed at a rate of 0%. The company must justify the right to such a rate by documenting the fact of export. To do this, along with the VAT declaration, a package of documents must be submitted to the tax office (copies of the export contract, customs declarations, transport and shipping documents with customs marks).

In order to submit these documents, the VAT payer is given 180 days from the date of placing the goods under the customs procedures for export. If during this period required documents are not collected, then VAT will have to be paid at a rate of 10% or 18%.

VAT on import

When importing goods into the territory of the Russian Federation, importers pay VAT at customs, which is calculated as part of customs payments (Article 318 of the Customs Code of the Russian Federation). An exception is the importation of goods from the Republic of Belarus and the Republic of Kazakhstan, in these cases the payment of VAT is made in tax office on Russian territory.

Please note that when importing goods into the territory of Russia, all importers pay VAT, including those working on special tax regimes (USN, UTII, ESHN, PSN), and those who are exempt from VAT under Article 145 of the Tax Code of the Russian Federation.

The import VAT rate is 10% or 18%, depending on the type of goods. The exception is the goods specified in Article 150 of the Tax Code of the Russian Federation, upon import of which VAT is not charged. The tax base on which VAT will be charged on the import of goods is calculated as total amount customs value of goods, customs duty and excise tax (for excisable goods).

VAT under USN

Although simplified people are not VAT payers, issues related to this tax nevertheless arise in their activities.

First of all, why don't taxpayers on OSNO want to work with suppliers on the simplified tax system? The answer here is that the supplier on the simplified tax system cannot issue an invoice to the buyer with allocated VAT, which is why the buyer on the OSNO will not be able to apply a tax deduction for the amount of input VAT. A way out here is possible in reducing the sale price, because, unlike suppliers on, simplistic people should not charge VAT on sales.

Sometimes simplistic people still issue an invoice to the buyer with VAT allocated, which obliges them to pay this VAT and submit a declaration. The fate of such an invoice may be debatable. Inspections often refuse buyers to receive a tax deduction, citing the fact that simplists are not VAT payers (while they actually paid VAT). True, most courts in such disputes support the right of buyers to deduct VAT.

If, on the contrary, a simplistic person buys goods from a supplier working for OSNO, then he pays VAT, for which he cannot receive a deduction. But, according to article 346.16 of the Tax Code of the Russian Federation, a taxpayer on a simplified system can take into account input VAT in his expenses. This concerns, however, only payers, tk. on the USN Income no costs are taken into account.

VAT declaration and tax payment

The VAT declaration must be submitted at the end of each quarter, no later than the 25th of the next month, that is, no later than April 25, July, October and January, respectively. Reporting is accepted only in electronic form, if it is submitted on paper, it is not considered submitted. Starting from the report for the 1st quarter of 2017, the VAT return is submitted according to the updated form (as amended by the Order of the Federal Tax Service of December 20, 2016 N MMV-7-3 / [email protected]).

The procedure for paying VAT is different from other taxes. The amount of tax calculated for the reporting quarter must be divided into three equal parts, each of which must be paid no later than the 25th day of each of the three months of the next quarter. For example, according to the results of the first quarter, the amount of VAT payable amounted to 90 thousand rubles. We divide the tax amount into three equal parts of 30 thousand rubles each, and pay it in the following: no later than April 25, May, June, respectively.

We draw the attention of all LLCs - organizations can pay taxes only by bank transfer. This is a requirement of Art. 45 of the Tax Code of the Russian Federation, according to which the obligation of the organization to pay tax is considered fulfilled only after the presentation of a payment order to the bank. The Ministry of Finance prohibits the payment of taxes by LLC in cash.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty fee, which can be calculated using our calculator.