The following VAT rates are currently in effect. Who is required to pay VAT? Tax period for VAT

Talking about what value added tax (VAT) is is not the most difficult task, unless you go into details. Basic knowledge on this issue will not be superfluous not only for future accountants and economists, but also for people 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 of the state budget. The essence of the tax is fully reflected by its name. That is, it is from the added value by which the manufacturer increased the value of the original product (raw materials or semi-finished product) that it is accrued.

For “dummies”: VAT is a tax that is assessed and paid by manufacturing enterprises, wholesale and retail trade organizations, as well as individual entrepreneurs. In practice, its size is determined as the product of the rate by the difference between the revenue received from the sale of one’s own products (goods, services) and the amount of costs that were used for its production. Simply put, that part of the product that the manufacturer or seller “increased” to the original product (in fact, this is newly created value) is the taxable base. This type of tax is indirect, as it is included in the price of the product. Ultimately, it is paid by the buyer, and formally (and practically) its payment is made by the owners and producers of the goods.

Objects of taxation

Objects for calculating VAT are revenue from the sale of created products, works and services performed, as well as:

The cost of ownership of goods (work, services) when they are transferred free of charge;

The cost of construction and installation work carried out for one’s own needs;

The cost of imported goods, as well as goods (work, 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 registered with the tax authorities. In addition, payers of this tax include persons moving goods and services across the borders of the Customs Union, but only if customs legislation establishes the obligation to pay it.

In Russia, VAT is provided in 3 options:

1. 10 %.
2. 18 %.

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

Non-operating turnovers (deposit transactions for the formation of authorized capital, transfer of fixed assets and property of an enterprise to a legal successor, and others), transactions for the sale of land plots and many others enshrined in 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 the largest number of transactions. The current rate is 18%. To calculate VAT, you need to calculate the product of the tax 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 = 0.18). Thus, the amount of VAT is included in the price of goods, works and services, falling on the shoulders of consumers.

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

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

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

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

Reduced VAT rate

A 10% VAT rate applies to a certain group of food products 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 (work and services) related to space activities, sales, mining and production of precious metals. In addition, a significant volume of transactions consists of transactions for the movement of goods across the border, the registration of which must comply with the Zero VAT rate requires documentary evidence of exports, which is provided to the tax authorities. The package of documents includes:

1. An 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 from Russian customs about the place and date of departure of the goods. You can submit documents on transportation and support, as well as other confirmation of the export of any products outside the borders of the Russian Federation.

If, within 180 days from the moment of movement of goods across the border, a complete package of necessary documents is not completed and submitted to the tax office, then the payer is obliged to accrue and pay VAT at an 18% (or 10%) rate. After the final collection of customs confirmation, it will be possible to refund or offset the tax paid.

Using Estimated Rate

The estimated rate is used for prepayment and in some other cases. For “dummies”, VAT at this rate is calculated when it is necessary to separate out the tax “sitting” in it from the total cost of the goods. This action is carried out according to the simplest formulas, depending on the type of VAT rate applied.

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

At an 18% rate - 18% / 118%.

Filling out a VAT return and deadlines for submitting it

At the initial stage of preparation for filing tax reports, the accountant’s work is focused on determining the base on which the tax amount is subsequently calculated. Filling out a VAT return begins with the design of the title page. In this case, it is very important to carefully and carefully enter all the required details (names, codes, types, etc.). All pages contain the date and signature of the manager (or individual entrepreneur), 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. Its payment is also established within the same deadlines (if the deadline is quarterly). Thus, 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 tax base.
2. VAT accrual.
3. Determination of the amount of tax deductions.
4. The difference between the accrued and paid tax (deduction) is the amount of VAT payable.

If deductions exceed accrued amounts, the taxpayer has the right to compensation for this difference upon 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 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 turnover on the sale of product “A”, then all purchases related to this product are taken into account. Confirmation of the right to deduct is certified by invoices received from suppliers, as well as documents for payment of tax amounts when crossing the border. VAT is included in them as a separate line. Such invoices are filed in a separate folder, and turnover for each product is recorded in the purchase book according to the approved form.

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

Electronic submission of declarations

Since 2014, VAT returns must be submitted only electronically. There are only a few exceptions related to special tax regimes.

Conditions for VAT refund

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

The total amount of taxes paid (VAT, excise taxes, income taxes and production taxes) must be at least 10 billion rubles. for the 3 calendar years preceding the year in which the application for compensation 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

Refund procedure

To receive a VAT refund, the 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). The inspectorate will make a decision within 5 working days. VAT refunds are made within the same period in the amount specified in the decision. If funds are not received into the current account on time, the taxpayer has the right to receive interest for the use of this money from the tax authorities (from the budget).

Desk inspection

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

If violations of the current Russian legislation are detected, the inspectorate draws up an inspection report, based on the results of which a decision is made against the taxpayer (either to refuse to attract, or to hold accountable). In addition, the violator is required to return the excess 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 provisions relating to the calculation and payment of VAT are quite complex for immediate understanding, but thoughtful understanding gives results. Particular difficulty in understanding this tax is created by specific terms and regular changes in the legislation of the Russian Federation.

This article is devoted to perhaps one of the most confusing and difficult taxes to calculate - VAT. We will try to simply and clearly explain what VAT is, who pays it, how to correctly calculate VAT, at what rates, and some other nuances that will help you better understand this complex tax.
And now, first things first.

What is VAT.

So, the very name “value added tax” means that the tax is charged on the cost of a product (work, service) added exclusively by your organization when selling this product (work, service).

For example:

We buy.
We buy goods from the supplier at cost No. 1 – 50,000 rub.
On top he threw VAT No. 1 (18%) - 50,000* 18% = 9,000 rub.
In total, we bought the goods at cost including VAT No. 1 – 50,000+ 9,000=59,000 rub.

We sell.
We sell goodsat cost No. 2 – 55,000 rub.
We add VAT No. 2 (18%) – 55,000*18% = 9,900 rub.
We sell goods at cost including VAT No. 2– 55 000+9 900=64 900

COST #2 – COST #1 = ADDED VALUE

That is, in essence, the difference between the cost №2 and cost №1 and there is added value. And VAT is calculated arithmetically from this difference.
VAT=(55,000 – 50,000)*18%=900 rub.

Who pays?

As stated in Article 143 of the Tax Code of the Russian Federation, companies and individual entrepreneurs using the general taxation system must pay VAT.
Conventionally, VAT payers are divided into 2 groups:
- taxpayers of “internal” VAT, which is paid when selling goods, works or services in our country;
- taxpayers of “import” VAT, paid at customs when importing goods into Russia.

The moment when the obligation to pay VAT arises.

The obligation to pay VAT arises in 2 points:
1. day of shipment
2. day of payment for goods (advance payment)
depending on which of the events occurred earlier.

Example 1: Moment - shipment.

March 15

1. Dt 62.1 Kt 90.1– 236,000 rub.- goods shipped
2. Dt 90.3 Kt 68.02 – 236,000 rub.

It is on this day that we have an obligation to the budget to pay taxes.

April 18

3. Dt 51 Kt 62.1 – 236,000 rub.- the goods have been paid for.

Example 2: Moment – ​​payment (advance).

March 15

Dt 51 Kt 62.2 – 236,000 rub.- advance received from buyer

Upon receipt of advance payment from the buyer, the seller has 5 days to issue an invoice for the advance payment; VAT is charged on the day the invoice is issued, i.e. our debt to the budget arises.

Dt 76.AV Kt 68.02– 36,000 rub.- an invoice was issued for the advance payment, VAT was charged



April 18

Dt 62.1 Kt 90.1 – RUB 236,000. - goods shipped

Dt 90.3 Kt 68.02 – 36,000 rub. - invoice issued, VAT charged

Dt 68.02 Kt 76.AV – 36,000 rub.- VAT is credited from the advance received.

Tax rates.

Guided by Article 164 of the Tax Code of the Russian Federation, it is possible to determine the existing VAT tax rates.
18%. The basic rate is 18% - it is applicable for most tax objects.
10%. Some groups of food products, children's products, medicines, and books are subject to a VAT rate of 10%.
0%. Exporters apply a 0% rate, provided that the fact of the export transaction is documented by the tax authority.

The Tax Code provides for another concept, such as the estimated rate. It should be used when receiving advances or prepayments for goods. It is calculated as follows: 18%: 118% or 10%: 110%, depending on the category of the above-mentioned goods.

For example:

An advance was received from the buyer for goods taxed at a rate of 18% in the amount of RUB 118,000.
We calculate VAT at an estimated rate of 18%: 118%.
118,000*18:118=18,000 rub.

How to correctly calculate VAT.

In order to correctly calculate the VAT payable, you must first determine the tax base. The tax base is the sum of all income received by the organization during the billing period. This amount is equal to:

The calculation of the tax base is defined in Article 153 of the Tax Code of the Russian Federation.
The next stage will be the direct calculation of VAT. The formula for calculating VAT on the amount looks like this:

VAT = Tax base x Tax rate (%)

It should be remembered that if the company’s activities involve the sale of goods subject to different VAT rates, then the tax base is calculated for each category of goods separately.

Tax deductions.

At the beginning of the article, we examined the concept of “added value”. So, in order for the taxpayer to correctly calculate his “added value”, and accordingly the VAT payable to the budget, the concept applies -
tax deduction (Article 171 of the Tax Code of the Russian Federation).

A deduction is VAT that you paid either to the supplier of goods, services or work in the course of your business activity, or at customs when importing goods, as well as VAT on amounts for goods received or work performed.

So what tax should we pay to the budget?

Let's return to our example, discussed at the very beginning of the article.

VAT payable = VAT No. 2 – VAT No. 1

Where
VAT No. 2- tax accrued on the cost of goods upon sale.
VAT No. 1– VAT that we paid to the supplier when purchasing the goods, in other words tax deduction.

How to confirm VAT accrual and deductions.

Invoice

According to the rules Art. 168 and Art. 169 Tax Code of the Russian Federation The main document for the purposes of correct calculation and payment of VAT is the invoice. It is in this document that the amount of tax is reflected.
The invoice is issued within five days from the moment (day) when we shipped the goods or provided any work or service, or during five days from the moment we received payment for goods that have not yet been shipped, that is, we received an advance payment or advance payment. We recall the section of this article on the moments when VAT obligations arise.

Sales book

The seller must take into account the invoices that he himself issued to the buyer in the invoice journal. Although today this is a right, not an obligation. But still, I recommend adhering to the old rules so that it is convenient to keep records, especially since this form has been preserved in many accounting programs. Next, it must be registered in the sales book. Now this is an important tax document! Based on these documents, you will fill out a VAT return. It may also be required by tax authorities if necessary.
Shopping book
In turn, to be eligible for VAT deduction, you need an invoice received from the supplier. Payment of VAT upon import must be confirmed by a document that records the payment of tax at customs. “Incoming” invoices are recorded in the invoices received journal and in the purchase ledger.
Subtracting the amount of “input” tax on purchases reflected in the purchase book from the amount of “output” tax recorded in the sales book is VAT, which must be paid to the budget on time.

The unique methodology used in this course allows you to complete training in the form of an internship in a real company.
The course program is approved by the Moscow Department of Education and fully meets the standards in the field of additional professional education.

Matasova Tatyana Valerievna
expert on tax and accounting issues

Today, every customer who purchases any product in a store is faced with the abbreviation VAT - it is always indicated on the receipt. However, despite the great popularity of this tax, not many buyers understand what VAT is and who pays it. If you look at the reference book, it will give the definition: “value added tax”, but this does not reveal the essence. Therefore, let's try to look at this topic from A to Z.

So, we have given a definition of what VAT is. Who pays it? First of all, enterprises that sell goods at a higher price than the cost of the product. In this case, the tax will be calculated from the difference between the cost of the goods sold and its selling price. In other words: sellers pay VAT from their profits. This is true in theory.

A little history

The abbreviation VAT appeared in the 20s of the XX century. It was then that VAT appeared instead of sales tax. In accordance with the new law, sellers were exempt from paying multiple and similar taxes, but in Russia it came into force in 1992.

Today the rate is 18% for most items of manufactured goods, but there are product categories where VAT on goods is only 10%. This applies to medical and children's products, as well as some food products. If products are exported abroad, they are not subject to tax.

What is VAT and who pays it?

Considering the above, we can draw the following conclusion. VAT on services and goods is paid by the manufacturer or company that provides the services. But in reality, the tax falls on the shoulders of ordinary buyers. Of course, VAT is charged to the seller, and the buyer does not submit reports to the tax office, but in fact it is he who makes the payment. One can argue with this, because legally the seller pays the tax, but in fact you do it when buying products in stores.

Procedure for calculating VAT

When one company orders raw materials from another to produce a product, the first company pays a certain amount of money. Tax is imposed on this amount.

Later, the question of what the cost of the manufactured product will be is decided. This cost is determined by many factors. One of them is the cost of production without VAT. The amount of tax at this stage is also calculated, but it goes as a tax credit.

Then the final cost of the product is calculated at which it will be available in stores to the buyer. At this stage, the final price of the product will be formed: cost of materials + potential profit from sale + excise taxes, etc. As for the calculation of VAT, this tax also goes into the final cost. Manufacturers and sellers take it into account in the price, but the buyer pays for it.

After the goods have been sold and the company has received money, the calculation of profit begins, from which the 18% tax paid by buyers is deducted. This is approximately what the conditional VAT formula looks like. The final amount of all taxes on goods sold by a company is called the tax liability.

Calculation example

For a more detailed understanding of what VAT is and who pays it, let’s look at a simple example.

Let's imagine that you decide to start selling winter shoes. The first stage is searching for a wholesale supplier. For example, you spent 100 thousand rubles on the purchase of goods, purchasing 10 units of products. That is, one pair of shoes cost 10 thousand rubles. In this case, the price of the goods purchased from the supplier already includes an 18% tax. This tax was paid by the supplier and us upon purchase. This amount of 18%, which we overpaid for tax, must subsequently be calculated as an input contribution. When purchasing goods for further sale, we need to prove that we have already paid VAT for wholesale purchases. As proof for the tax authorities, you must present an invoice, invoice or check, which will indicate that VAT on the goods has already been paid.

When determining the final price for sale in a store, we need to deduct tax from the purchased products. From this price, the tax must be calculated in the future. At the final stage, when the final price is formed taking into account the potential profit, 18% tax must be added to the amount received, which will be imposed on the buyer.

Formula

Let us denote the known amount by the letter K. We need to calculate from here the VAT amount of 18%. This means our VAT formula will look like:

VAT = K*18/100

Provided that our amount of money spent is 100 thousand rubles, VAT will be equal to 18,000 rubles (this is 18%).

To calculate the amount including VAT, you need to add to this result the amount we know - 100,000 rubles. This means that the amount including VAT will be equal to 118,000 rubles.

Calculation of the amount excluding VAT

Now that we know the amount with tax (Kn), we can calculate K without it. Let us first recall the formula for calculating the amount with VAT - from it you can get the formula for calculating the amount without VAT.

Kn = K+M*K, where M = 18/100

Another version of the formula is also possible: Kn = K*(1+M).

From this formula it is easy to subtract the value of K we require. The formula will look like:

K = Kn/(1+M) = Kn/(1+0.18) = Kn/1.18

Now you know what VAT is and how to calculate it.

It is worth noting that working with formulas is very problematic, and to simplify the calculation there are special calculators, including online ones. With their help, you can accurately calculate the tax by simply entering the initially known parameters. This is approximately the procedure for calculating VAT.

Types of tax

There are 3 criteria according to which the procedure for calculating VAT is carried out:

1. Zero rate. The tax is not levied on the sale of space goods, as well as on the export of any goods, during the transportation of oil and gas and the export of precious metals. There is a complete list of goods that fall under the zero VAT rate - they are described in Article 164 of the Tax Code of the Russian Federation.
2. Rate 10%. Applies to the sale of food products (vegetables, milk, meat, etc.). This also applies to children's products, medicines and scientific literature.
3. VAT 18%. This is the most common tax, which covers absolutely all goods not included in the first two categories.

Please note that VAT is charged not only on the direct sale of goods, but also on the import of any product into the territory of the Russian Federation. Work related to the construction of buildings, for which a construction contract is not concluded, is also subject to this tax.

Processes that are not subject to this tax

VAT on services does not always apply. For example, when providing work to state-owned enterprises that will be carried out within the limits of the duties assigned to them, no tax is charged. It is also not charged for investments, for the provision of funds to companies on a non-profit basis, and for the purchase and development of state-owned enterprises.

Calculation

There are two options according to which VAT can be calculated:

1. Subtraction. The entire amount of proceeds is subject to tax, and the tax paid at the time of purchase of raw materials is deducted from the amount received.
2. Addition. When the tax amount is the sum of the added values ​​of each type of product sold.

The first method of calculating VAT is most often used due to its simplicity. The fact is that keeping separate records for each type of product sold is quite difficult, although sometimes this is the only method appropriate for some companies due to the specific nature of their work.

Reporting

So, we have already figured out what VAT is and who pays it. Now we can talk about what kind of reporting needs to be submitted to the tax office.

Reporting must be provided every quarter, and it is filled out using a special form. At the same time, the reporting deadline is strict - until the 25th of the next month. If there are delays, the company may face fines.

You can also send reports by mail. But it is necessary to take into account that in this case the date of filing the reports will be the number that appears on the stamp in the registered letter.

For example, if you sent a registered letter on the 20th, and the tax office received it on the 28th, then there will be no fine in this case, since the stamp will indicate the 20th.

Tax deductions

Tax deductions are the amount of payments that were presented for payment by the supplier and on which the amount of tax has already been accrued. There are also rules here that businesses must follow. The amount of VAT can be deducted only if three conditions are met:

1. Products that were purchased for sale were already subject to VAT.
2. The received raw materials or products have undergone accounting.
3. The company has all the primary documentation, and the invoice is drawn up in accordance with all the rules.

If these conditions are met by the company, then after the tax period the company can deduct the amount of VAT, but only if the products were already subject to VAT.

What is an invoice?

This document contains information about the price of the product excluding VAT and the total cost including VAT. This document must be provided by the supplier, and it must be filed in a special accounting journal and noted in the sales book.

The main difficulty in maintaining an invoice is that the responsibility for issuing it rests largely with the counterparty with whom the taxpayer cooperates. And if he fills something out incorrectly, during the inspection the inspector may cancel the deductions and additionally charge VAT. Therefore, a counterparty’s mistake may result in additional expenses for the taxpayer. This means that you need to require the supplier to accurately fill out documents.

Conclusion

So, the main conclusions to be drawn from this article:

1. In practice, VAT is paid by the buyer, although in theory it is assumed that it falls on the shoulders of the seller.
2. Calculating VAT is quite difficult without specialized tools. Therefore, ideally, you should use calculators to correctly calculate tax and maintain the VAT database. But the principle of calculation must be understood.
3. For some services, VAT is not charged. Also, tax is not levied on the export of goods.
4. Depending on the products sold, the amount of tax may vary. For example, when selling medicines and food products, VAT is only 10%.
5. Filing reports is the most important stage of cooperation with the tax office. Reports must be submitted by the 25th of the month. Otherwise, fines cannot be avoided. When sending a letter by mail, you don’t have to worry that the letter will arrive at the tax office after the 25th, since in this case the sending time on the stamp of the registered letter is taken into account.
6. When collaborating with a counterparty who will supply you with products, require him to fill out the invoice in a timely and correct manner. If mistakes are made, the tax inspector has the right to charge additional VAT.
7. All purchased raw materials for subsequent sale must be “run” through accounting and the invoice must be drawn up correctly. This way you can get a tax deduction.

Now we more or less understand where this tax comes from, how it is compiled and, in general, who should pay VAT. Of course, everything is described here quite superficially and primitively, but the topic of value added tax itself is more extensive and complex, and it is now almost impossible to present all the nuances.

If we characterize a certain concept of what VAT is in three words, it is value added tax. Wherever we look, all reference books will give exactly this definition. Everyone seems to have heard this name, but it is still difficult to understand the meaning of this word.

In this article we will try to understand in simple terms what VAT is, how to work with it and why it is needed .

Concept of VAT

Each of us buys something every day, and sees these numbers on the price tags, and wonders why we, ordinary consumers, need them. After all, we do not produce goods or sell them, we are only buyers. The conclusion is simple, we are all involuntary. It's kind of an obligation. After all, we must somehow support the state financially, paying all kinds of taxes, penalties, and fines.

This is the most powerful tool for replenishing the state budget. With his help, money from the treasury will never run out. In any crisis situation, people will still buy goods, and therefore pay VAT.

But you can draw one conclusion and be proud of your state. Our tax rate is 18%, while in other countries it reaches 27%. Each state has certain groups of goods for which the tax rate is reduced. For example, we have reduced the rate on especially necessary food products to 10%.

A detailed description of the tax for beginners is presented in this video:

And yet, why do we need VAT?

Why do ordinary citizens need VAT?

It is impossible to do without minimal simple knowledge in the modern world. This is a solid and constant income for the state. The Tax Code has an entire article dedicated to VAT. This “duty”, which is paid by citizens:

• All persons providing services to the public. (Construction, repair, rental services, etc.)
• Sellers of consumer goods.
• Manufacturers of goods.
• And ordinary consumers.

We can say that ordinary citizens do not need VAT; our state needs it, which replenishes the budget.

VAT calculation examples

When purchasing goods for further sale, the supplier issues an invoice in which the tax has already been entered. Invoices must be accompanied by invoices; these documents are inseparable from each other.

1. We purchased goods from a supplier for 6,000 rubles, including VAT;

• That is, the actual cost of the goods is 6000*100/118 = 5084.75 rubles.
• And the amount is 6000*18/118 = 915.24 rubles.

2. The next day we sell this product for 18,000 rubles, also including VAT:

• Actual price of the product 18000*100/118 = 15254.24 rubles;
• The amount of “outgoing” VAT is 18000*18/118 = 2745.76 rubles;

3. At the end of the tax period, an entrepreneur or organization calculates the total amount of VAT payable using the formula “output VAT” minus “input”:

• Total we owe to the budget 2745.76 - 915.24 = 1830.52 rubles.

Who ultimately is the VAT payer using an example

It is incorrect to assume that only businessmen are payers. Individual enterprises and organizations submit a declaration to the tax office, and ultimately the end consumer becomes the loser. Since the price included in the price of the goods already includes VAT.

Let's consider a simple option of including VAT in the price of a product. We have two individual entrepreneurs, a VAT payer and an end consumer.

• IP Ivanov bought jackets from IP Sidorov, he paid the amount of VAT, which was included in the price of the goods.
• Next, IP Ivanov sells these jackets in the store to ordinary people. In addition to the price originally purchased, that is, already including VAT, he himself chooses his own price, taking into account another inclusion of VAT.
• As a result, the final buyer purchases a product that already includes VAT.
• Ivanov, having collected his reports, took the amount of “output VAT” (which he included in the price for the buyer) and subtracted the amount of “input VAT” from the supplier. Ivanov will pay the resulting difference to the budget.

So the burden of paying VAT falls on all citizens of the state, but the heaviest burden falls on the final buyer.

What tax rates are there?

There are three types of tax rates in our state.

• Zero rate. This type of rate includes goods for the space sector, oil and gas transportation. Precious metals.
• necessary vital products are taxed. Bread, milk, meat.
• All other goods are subject to a rate of 18%.

Our state has the lowest VAT rate. In some countries, such as Hungary, Sweden and other countries, the tax rate is 27%.

Where did VAT come from?

The history of the creation of VAT is ambiguous; the system did not work on the first attempts. There were many inaccuracies and discrepancies. It came to our country in the 90s. The country was on the brink of an abyss, a difficult economic crisis, the collapse of the USSR, all this led to a poor country.

It was then that the government under the leadership of Yegor Gaidar decided to introduce VAT in order to somehow raise the country. The system gradually began to work. Now this is one of the powerful tools for replenishing the state treasury.

People have always bought and will continue to buy goods, even if saving money. Despite any economic situation, our citizens will buy bread and milk and pay VAT accordingly.

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