What goods work services are exempt from vat. What is subject to vat

Home / Trade / VAT on services and operations Value added tax is levied on a wide range of operations and services, but there is also a list of those that are not subject to this tax. The possibility of refusing to pay VAT is associated with social expediency - it is on this basis that the exemption from payment is formed. Minimization or the possibility of refusing to pay is relevant as support measures for a start-up business, for domestic manufacturers in general, competing with foreign suppliers. For your information Medicine, education and other socially significant areas are also exempt from payments, which is quite natural. Regulatory framework Within the framework of VAT legislation, Art. 149 of the Tax Code of the Russian Federation, which provides not only basic explanations, but also regulates the list of services and areas that are exempt from payments. This list is indicated in paragraph 3 of Art.

What is vat? tax payers

Calculation of value added tax VAT is calculated quite easily, for this purpose there is a formula NB × Nst / 100, Where NB is the total amount, that is, the tax base, and the rate can be equal to 10 or 18 percent. Separating tax from the total amount, you can apply the following formula: С / 1.18 × 0.18 (or × 0.10) С / 1.10-rate 10%, С - total amount with VAT.

If you need to find the amount together with tax without calculating it in advance, you can apply the formula C = NB × 1.18 (or 1.10) NB -total amount without tax, base. Possible calculation errors An error can creep into any calculation, but mathematical inaccuracies are not the main problem area for VAT.

They rarely occur, and if we talk about errors in the formation and payment, then here, first of all, it is necessary to note other factors.

What is subject to vat

Separate accounting is not necessary if the total share of taxation transactions does not exceed 5% of total revenue. Separate accounting is designed to control the posting of goods and services involved in the formation of transactions that are exempt from taxation.

Further use of the tax deduction as a result of these actions is not allowed. Example. The enterprise in its activities sells goods taxable and non-VATable.

Info

In the 2nd quarter, transportation services were provided to the organization in the amount of 16,520 rubles (including VAT 2520 rubles) for the delivery of non-taxable goods. The purchase of materials for the sale of taxable goods was made in the amount of 22,420 rubles, including VAT 3420 rubles.

Sold goods in total 56640, incl. VAT 8640 rubles. The sale of goods exempted from taxation took place in the amount of 20,000 rubles.

What tax will be paid based on the results of work? one.

Operations without vat

In addition, if an enterprise, in addition to activities that are under special tax regimes, perform taxable activities, then in relation to them they are obliged to calculate and pay VAT on the basis of the general regime. Non-payers of VAT do not issue invoices, and do not indicate the amount of VAT in the settlement documents.

Also, they do not keep records of this tax; they do not submit reports. Exemption from payment of value added tax in 2014 Article 145 provides for exemption from VAT if in the last three months the volume of proceeds from the products sold by the organization does not exceed the limit in the amount of two million rubles and there is no turnover of excisable products and there are no import operations.

This exemption does not apply to the duties of a withholding agent.

What is VAT exempt in Russia?

shares in mutual funds and shares in the authorized capital of organizations, securities;
maintenance and repair services during the warranty period, if there is no additional charge;
restoration and repair work carried out during the restoration of cultural and art monuments, religious buildings, which are protected by the state;
services for which a state or patent fee is levied, as well as all types of registration and license fees;
services in the field of art and cultural activities provided by non-profit institutions;
maintenance of aircraft and ships;
rights to inventions, rights to use intellectual property.

The list of the above goods and services is approved by the Government of the Russian Federation and the Tax Code of the Russian Federation. On the basis of paragraph 3 of Art.

Operations not subject to vat tax: types and features

These types of activities include:

Sale of goods, services or works carried out by organizations of people with disabilities (at least 80% in the state, or at least 80% in the authorized capital are contributions from public organizations of people with disabilities).
Charitable activities of non-profit organizations.
Research activities and implementation of experimental design work at the expense of budgetary funds.
Activities of the Russian partners of the International Olympic Committee (IOC).
Investment activities.
Production of cinematographic products by organizations.
Restoration, repair and conservation of cultural and historical monuments.
Construction of facilities for military personnel (housing, infrastructure, cultural facilities, etc.).

Is it legal to charge a doorphone fee every month? You will also find the answer on our website.

VAT non-taxable transactions

Dt 44 - Kt 60 (16,520 rubles) - transportation services were received for VAT-exempt operations. 2. Дт 10 - Кт 60 (19,000 rubles) - materials involved in the sale of taxable goods are capitalized.
3. Dt 19 - Kt 60 (3420 rubles) - VAT allocated for posting materials. 4. Dt 62 - Kt 90-1 (20,000 rubles) - non-taxable products have been sold.
5.

Dt 62 - Kt 90-1 (56640 rubles) - goods subject to VAT were sold. 6. Dt 90-3 - Kt 68 (8640 rubles) - VAT allocated for sales.

7. Kt 68 - Dt 19 (5220 rubles) - tax payable. VAT for export-import operations Operations in which goods cross the customs border of the state (import of goods) are subject to VAT taxation, regardless of the entity, its type of activity. In such cases, the tax is calculated by the payer independently and transferred to the budget.

What is vat and what is not

In addition: The payer, having received the exemption, does not get rid of the need to submit a VAT declaration to the tax inspectorate, keep a sales ledger, draw up invoices (they must indicate "Without VAT") and keep invoice journals, as well as submit declaration. This is the main difference between entities that are not tax payers and entities that are exempted from paying it.

Attention

If the amount of income from the sale of goods for three consecutive calendar months exceeds the limit allowed by the Tax Code, then from the first day of the month in which the excess is recorded, the exemption will automatically terminate and the company is subject to VAT. Issuance of invoices in 2014 An invoice is the main document that gives the right to pay and reimburse VAT.

As mentioned above, enterprises that do not pay VAT do not issue invoices to their customers.

VAT: the most special and complex tax

If you want to know how to solve your particular problem, contact the online consultant form on the right or call the free consultation: to the content ... The list of transactions, services and goods not subject to VAT within the framework of VAT is approved by Articles No. 145, No. 149 and No. 150 of the Tax Code of the Russian Federation. How to write an application for the return of state duty to the tax office? Find out about it from our article. to the table of contents Concept What does it mean "Not subject to VAT"? Any commercial activity on the territory of the Russian Federation that involves making a profit is subject to VAT - an indirect tax that withdraws part of the cost of goods, services or works in favor of the state budget.

What services and operations are not subject to value added tax?

Dismissal of a parent of a disabled child: there are peculiarities In the case when an organization plans to cut staff and, among others, an employee who is a parent of a disabled child fell under this cut, it may be necessary to postpone the date of his dismissal or keep his job altogether.< … Старые «прибыльные» ошибки иногда можно исправить в текущем периоде Если организация обнаружила, что в одном из предыдущих отчетных (налоговых) периодов при исчислении налога на прибыль была допущена ошибка, исправить ее текущим периодом можно, только если соблюдены два условия.

< … Сдача СЗВ-М на директора-учредителя: ПФР определился Пенсионный фонд наконец-то поставил точку в спорах о необходимости представлять форму СЗВ-М в отношении руководителя-единственного учредителя. Так вот, на таких лиц нужно сдавать и СЗВ-М, и СЗВ-СТАЖ! < …

VAT for "dummies": rates, what is taxed, methods of payment

Religious objects and religious literature.
Medical goods of Russian and foreign production included in the list approved by the government of the Russian Federation (glasses, lenses, prostheses, etc.).
Precious metal coins that are legal tender.
Items sold in duty free shops.
Technical means for the rehabilitation or prevention of disability.
Scrap and waste of non-ferrous and ferrous metals.
Rough diamonds.
Ores, precious metal concentrates and the metals themselves.
Goods supplied as part of the RF gratuitous aid (excluding excise goods).

What is vat and what is not

The Tax Code of the Russian Federation, having familiarized himself with it, the taxpayer can clarify whether there is a need to pay tax in his case. What is VAT? VAT is an indirect tax levied on both goods and services. It is calculated as a surplus value, paid from the cost of a service or operation by the end consumer in favor of the country's budget. The peculiarity of this tax is the fact that the tax receipt is possible even at the stages of production.

If we talk about services, it is also formed from those operations that are provided in the process of producing the final result, remaining relevant at all stages. The basic rate for VAT is 18 percent, and Russian law also provides for the possibility of using a reduced rate of 10 percent, or a zero rate, as well as a full exemption.

Let us consider in more detail the benefits for transactions that are most often used in practice.

These include:

intermediary operations;
sale of goods by public organizations of people with disabilities;
sale of medical goods and services;
the implementation of services in the field of education;
issuance of loans.

Intermediary operations

Clause 7 of Article 149 of the Tax Code establishes that "tax exemption ... does not apply when carrying out entrepreneurial activities in the interests of another person on the basis of commission agreements, commission agreements or agency agreements, unless otherwise provided by this Code."

In other words, intermediaries selling preferential goods and services must pay VAT on the remuneration in accordance with the generally established procedure.

The following operations are an exception:

leasing premises to foreign citizens or organizations accredited in Russia;
sale of medical goods according to the list approved by the Government of the Russian Federation;
provision of funeral services, work on the manufacture of tombstones and decoration of graves, as well as the sale of funeral accessories according to the list approved by the Government of the Russian Federation;
sale of folk art products of recognized artistic merit (with the exception of excisable goods), the samples of which are registered in the manner established by the Government of the Russian Federation.

Thus, when selling these goods and services, both producers and intermediaries do not pay VAT.

Public organizations of people with disabilities

This benefit is provided for by subparagraph 2 of paragraph 3 of article 149 of the Tax Code of the Russian Federation.

The Code establishes that VAT is not levied on transactions involving the sale of goods (works, services) produced and sold by public organizations of disabled people, among whose members disabled people and their legal representatives make up at least 80%.

Also, transactions on the sale of goods produced and sold by firms, the authorized capital of which consists entirely of contributions of public organizations of persons with disabilities (provided that among the members of these organizations, persons with disabilities and their legal representatives constitute at least 80%) are not subject to VAT, if:

the average number of people with disabilities among the company's employees is at least 50%;
the share of disabled workers in the general wages fund is at least 25%.

From October 1, 2011, this benefit is also valid for state and municipal enterprises that meet the above criteria.

To determine whether a firm is eligible for the benefit, it is necessary to calculate the average headcount for the quarter.

The average number does not include external part-time workers and persons performing work under civil law contracts, if they are not on the staff of the company.

The average headcount is determined in accordance with the procedure approved by the order of Rosstat dated October 24, 2011 No. 435.

If it is not profitable for you to apply this benefit, you can refuse it.

The company cannot use the privilege if:

The goods sold are excisable.
The goods sold are included in the list of goods, the sale of which is not subject to VAT exemption. This list was approved by Decree of the Government of the Russian Federation of November 22, 2000 No. 884.

Please note: only products manufactured by the company are not subject to VAT. For trading, brokerage and intermediary activities, it must pay VAT in the usual way.

Sale of medical goods and services

Sales are not subject to VAT (subparagraph 1, paragraph 2, article 149 of the Tax Code of the Russian Federation) "... medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation."

Firms and individual entrepreneurs, including intermediaries who sell the goods indicated in the list, can use the privilege. However, they must be licensed. You cannot refuse to apply the benefit.

Firms and entrepreneurs selling medical products that are not named in the list pay VAT at a rate of 18%.

VAT is also not levied on the sale of "... medical services provided by medical organizations and (or) institutions, doctors engaged in private medical practice, with the exception of cosmetic, veterinary and sanitary-epidemiological services."

This benefit is established by subparagraph 2 of paragraph 2 of Article 149 of the Tax Code.

However, if veterinary and sanitary-epidemiological services are financed from the budget, then they are also not subject to VAT. The privilege can be used by:

medical organizations and institutions;
private medical practitioners;
medical points on the balance sheet of non-medical firms.

A private practice firm or physician must be licensed to practice medicine. Without it, the benefit cannot be applied. If you have all the necessary permits, then you must apply the exemption. Moreover, you cannot refuse it.

Please note: the services of intermediaries in the field of medical services are subject to VAT (clause 7 of article 149 of the Tax Code of the Russian Federation).

Services in the field of education

VAT is not levied on sales (subparagraph 14, paragraph 2 of article 149 of the Tax Code of the Russian Federation) "... services in the field of education provided by non-profit educational organizations for the implementation of general education and (or) professional educational programs (basic and (or) additional), programs professional training specified in the license, or educational process, as well as additional educational services corresponding to the level and focus of educational programs specified in the license, with the exception of consulting services, as well as services for renting premises. "

In other words, services in the field of education are exempt from VAT only when they are provided in the areas of basic and additional education, confirmed by a license.

Also, classes with minor children in circles, sections, studios and the maintenance of children in preschool institutions are not taxed (subparagraph 4 of paragraph 2 of article 149 of the Tax Code of the Russian Federation).

Please note: the exemption is provided only to non-profit educational organizations.

Educational services provided by commercial firms and individual entrepreneurs are taxed.

If your company provides educational services and is eligible for the benefit, then you must apply it. You cannot refuse the benefit.

Loan granting services

Do not impose VAT on "loan operations in cash and securities, including interest on them ...".

The privilege is established by subparagraph 15 of paragraph 3 of article 149 of the Tax Code of Russia.

As you know, a loan can be provided in cash or in kind. A license is not required to provide a loan.

If the firm provides a cash loan, it can apply the exemption. At the same time, they are not subject to VAT:

loan amount;
interest received under the loan agreement.

If it is not profitable for you to apply this benefit, you can refuse it.

If the firm provides a loan in kind, then it must pay VAT in accordance with the generally established procedure. That is, in this case, she does not have the right to benefits.

This is due to the fact that a non-cash loan is an implementation (Article 39 of the Tax Code of the Russian Federation). Moreover, when returning such a loan, the borrower will also have to pay VAT.

Therefore, firms that provide and receive commodity loans should take into account that they do not have a VAT exemption. Otherwise, you will have to defend your innocence through the courts.

In some cases, it is possible to sell goods without VAT, however, in order to accurately determine the amount of tax, some points in the legislation should be clarified. There is a list of transactions, goods and services that can be taxed at a zero rate or an intermediate percentage of 10%.

There are some goods and transactions that are not subject to VAT on the basis of existing laws. To determine whether a product or service will be taxed, you need to find out whether the transaction is subject to taxation. Operations that are not recognized as realizable in accordance with the existing legislation do not apply to such objects.

Examples of similar operations:

Transfer of fixed assets or intangible assets.
Currency circulation.
Transfer of property to a member of the company in the amount of his initial contribution in case of leaving the company.

There are other transactions that will not be taxed, since they are not recognized as an object of taxation. These include the transfer of buildings for housing, power transmission lines, the transfer of property during privatization, the transfer of property rights to the receiver of the organization, etc.

Some goods and services are subject to preferential treatment. These include space activities, some types of transportation, the sale of certain types of medical devices. Most socially important goods are taxed at a 10% rate.

To answer the question which goods are subject to VAT, it is enough to familiarize yourself with the provisions of the Tax Code. These include all goods with the exception of those that are subject to a preferential rate of 10% or a complete exemption from payment.

The list of goods that are not subject to VAT at a maximum rate of 20%, but for which the rate will be 10%, includes socially significant goods. The list includes baby products, medical products, educational literature.

The list of goods for which you do not need to pay tax includes a number of medical products, activities related to shipbuilding and space, and some types of transportation.

Services

You can get acquainted with the full list of which services are not subject to VAT in the Tax Code. So, VAT on medical services, with the exception of veterinary, cosmetic, is not required to pay tax. In addition, non-taxable operations include childcare in preschool institutions, sections and circles.

Funeral services, rent, non-commercial cultural services, some transportation, lawyer services, medical products, including for the rehabilitation of disabled people, can be purchased without paying an indirect tax.

There are a number of transactions that are not subject to VAT. These include areas of investment, construction of facilities for military personnel. In addition, operations that are not subject to VAT include the work of an organization that has more than 80% of disabled people on its staff.

Also not taxed are charity operations, cinematography, research activities, the work of the Olympic Committee.

What transactions are subject to VAT

There is a list containing data on which transactions are subject to VAT. So, tax is subject to accrual if a product is sold in the Russian Federation, while it does not fall under the preferential category. Also, the tax is transferred when transferring goods for their own needs.

All entities - large companies, as well as individual entrepreneurs who use OCH must make the payment. Also, foreign organizations that do business in Russia are required to make a payment.

Activities that are not subject to VAT

According to the agreement, some types of activity are not subject to VAT. These are the areas of investment, as well as the construction of facilities for the military, including housing. Also, no payment is required if the organization's staff consists mainly of persons with disabilities, the activity is related to charity or the creation of film works.

Not subject to VAT as a sole proprietor on the simplified taxation system. It is important to remember that the conditions for release can sometimes be revised, often innovations appear in this area.

According to the Tax Code, some organizations may be exempted from VAT. To determine the possibility of exemption from taxation, the payer needs to calculate the proceeds - if it, excluding tax, is less than 2,000,000, there is the possibility of exemption for a period of 1 year. At the same time, three consecutive months are taken to determine the actual revenue.

Also, some products are not subject to maximum tax. 20% VAT is not levied on goods due to the fact that the products are socially significant, they are subject to a 10% rate, for certain categories of services and products - 0%.

The organization becomes eligible for exemption after a notice has been sent and reviewed, which must be sent to the tax office. Obligatory documents for obtaining an exemption are a notification, an extract from the balance sheet, ledger, sales.

Question answer

Often, payers have questions about paying VAT on export and import operations, as well as the specifics of providing services to foreign companies, accounting for input tax. It is recommended that you familiarize yourself with the answers to the questions in advance.

Import is the importation of products purchased abroad through the customs border of another country. The difference with export is that the transaction will be considered an export for another country. VAT on import transactions is calculated based on the following transaction data - the value of the product, the amount of customs duties and excise taxes.

As a result, the price of goods rises. If the amount of tax that was paid when crossing the border is higher than the tax on the sale of products, the entity may refund part of the difference. To do this, you need to submit a declaration to the tax office with accompanying documents for the product.

Export (export) of products allows you to record VAT with zero percent. This means that the amount received after the sale will not be taxed as it is not generated by the domestic buyer, but by the foreign partner. To reimburse the export tax, you need to submit to the tax authorities some papers - contracts with a foreign partner for the supply, bank statements, accompanying papers.

Providing services to foreign firms and vice versa

The tax base for calculating the payment is the work and the provision of services, products made in the territory of the Russian Federation. For calculating the tax, the key point will be the location of the company, it is precisely from where the contractor carried out activities that the rate will depend.

If it is proven that the service was provided in the Russian Federation, it will be necessary to pay tax in accordance with domestic legislation. If the place of rendering the service is the territory of another country, taxes are calculated according to the laws of that state.

Accounting for input value added tax

VAT for the provision of services is almost always paid, with the exception of certain categories of transactions, as well as some persons using a special regime. The incoming fee is generated from those who purchase something. That is, a person is considered a payer if he buys goods and receives invoices.

It is possible to deduct the input tax if the payment was made at the time of receipt of the product. A deduction can be made on the basis of an invoice. You can calculate the amount of collection for payment to the budget as follows - subtract the amount of incoming tax from the outgoing amount - their difference is the amount of payment.

For example, a person sells clothes. It is bought in bulk and sold at retail to the end customer, thereby generating revenue and income. In total for the period, goods were purchased for 500,000, a fee of 20% - 100,000 was paid. This tax is input. After the sale of the goods for the same period, the amount of the outgoing payment must be paid to the budget. For example, a product was sold in the amount of 200,000, the amount to be paid is 40,000. It is necessary to pay 100 thousand to the budget - 40 thousand = 60 thousand.

The tax must be reflected in the documents. It is written on the supplier's invoice. The nineteenth account in the accounting department is used for accounting.

When working with contracts, you can come across the marks "without VAT" and "VAT not charged" when determining the price of the contract, shipping documents, invoices. In this article, we will tell you how the difference between "Without VAT" and "VAT is not assessed" and what wording should be indicated in the documents.

What does "excluding VAT" mean?

The indication in the documents "excluding VAT" means that the sales amount does not include tax. Organizations making such a note do not pay tax or are temporarily exempted from paying it.

Firms on special modes are exempted from VAT - USN, ESKhN, ENDV, PSN and companies combining several modes (). Special regimes are convenient in that they replace a number of taxes, including VAT.

Companies and individual entrepreneurs on OSN can also sell goods and provide services without tax, if they comply with the revenue limit for the quarter and do not produce excisable goods. The proceeds received for 3 consecutive months must not exceed 2 million rubles. Having exceeded the limit, the taxpayer will lose the opportunity not to pay tax.

What documents to collect to get VAT exemption

Organizations and entrepreneurs seeking to get rid of the payment of tax, under the terms of Art. 145 of the Tax Code of the Russian Federation submit to tax documents:

notification of the exercise of the right to tax exemption;
extract from the balance sheet and data of the report on financial results;
extract from the accounting book (for individual entrepreneurs);
extract from the sales book.

Prepare and send to the tax set of documents by the 20th day of the month in which you began to apply the exemption. You can use the received benefit for at least a year, if the conditions are not violated.

Working without VAT has many advantages: there is no need to charge and pay tax, draw up a declaration and fill out a shopping book. But at the same time, it can be unprofitable to work without tax, because by concluding an agreement with an organization that does not pay VAT, the buyer will not be able to receive a deduction, therefore many counterparties choose companies that pay tax in accordance with the general procedure.

What does it mean "VAT is not subject to"

An extensive list of goods, works, services and operations exempt from VAT is given in article 149 of the Tax Code of the Russian Federation. Here are the operations that are exempt from tax (a number of operations from the list require a license, if the organization does not have one, it cannot apply the tax exemption):

sale or transfer of religious literature and paraphernalia for their own needs;
banking operations performed by banks (except for collection);
sale of products of artistic handicrafts of the people;
services of insurers and non-state pension funds;
lotteries conducted by the decision of the authorities;
sale of industrial products containing precious metals, scrap and waste;
sale of rough diamonds to processing enterprises;
transfer of goods, property rights, provision of services within the framework of charity;
sale of tickets and season tickets, physical education and sports organizations;
loan and REPO transactions;
other operations listed in clause 3 of Art. 149 of the Tax Code of the Russian Federation.

And here are goods, works and services exempt from tax:

medical, sanitary, cosmetic, veterinary services and goods;
services for the care of the disabled, the elderly, the sick;
childcare and leisure services;
ritual goods and services;
food products produced by educational and medical institutions;
transportation of the population;
sale of postage stamps, envelopes, postcards and other postage items;
warranty service of equipment;
restoration and restoration of historical buildings, monuments and cultural objects;
others listed in clause 2 of Art. 149 of the Tax Code of the Russian Federation.

Only companies operating in their own interests, and not in the interests of others, have a chance to be exempted from VAT under agency agreements, agency agreements or commission agreements. Another important condition is to separate and separately account for taxable and non-taxable transactions.

Invoice without VAT, when and who applies

Submit your VAT return using the Kontur.Buschetry web service. The system itself will form a declaration based on primary documents and check it before sending it.

An important difference between firms exempted from tax under Art. 145 of the Tax Code of the Russian Federation, from special regimes - the need to issue invoices marked "without VAT". They need to draw up invoices when selling services, goods and performing work, as well as when receiving prepayments from buyers, and register the invoice in the sales ledger.

In addition, such invoices can be drawn up by organizations and individual entrepreneurs in special modes or carrying out operations and selling goods exempted from taxation under Art. 149 of the Tax Code of the Russian Federation. They have no obligation to draw up invoices, but they have the right to do so, for example, at the request of the buyer. The seller, by his own decision, agrees or refuses such a request, while he will not receive any obligations and will not lose anything. To do this, fill out the document correctly. Previously, the invoices indicated “VAT exempt”, but now fields 7 and 8 are marked “Without VAT”. They do not need to register an invoice in the sales ledger, but if they wish to register a document, the right is retained.

The counterparty who received an invoice without VAT does not enter the document in the purchase book, since there is no tax in it. In the absence of tax, there is nothing to deduct, and it will not be possible to use it even if you have completed documents.

Indication of VAT in the contract

Submit your VAT return using the Kontur.Buschetry web service. The system itself will form a declaration based on primary documents and check it before sending it.

When drawing up an agreement, indicate the subject of the agreement, the price of the transaction, the procedure for settlements and VAT. Specifying the contract price excluding VAT may lead to an increase in the price by the amount of tax. If you are not required to pay tax, please indicate “no VAT” or “VAT exempt” and the reason for the tax exemption.

When the seller applies a special regime and is exempt from VAT, he indicates in the contract with the buyer the price marked "VAT not subject to", a similar note is left by companies performing transactions exempted from tax under Art. 149 of the Tax Code of the Russian Federation. In the contract, you must make a reference to the fact that the selling organization is exempt from tax. As a rule, there are no conflict situations in this case, since there is no need to calculate VAT, and it is not necessary to highlight VAT in the contract price.

Taxpayers who do not pay tax on the basis of Art. 145 of the Tax Code of the Russian Federation, when selling goods, invoices must be drawn up without allocating VAT. At the same time, they write on the documents "Without VAT", a similar note is put down in the contract. The seller organization must make in the contract a reference to the basis on which the benefits were received, and confirm the right to them with the relevant documents.

VAT is an indirect tax. The calculation is made by the seller when goods (works, services, property rights) are sold to the buyer.

The seller, in addition to the price of the goods sold (work, services, property rights), presents to the buyer the VAT amount calculated at the established tax rate. The amount of VAT that a taxpayer-seller pays to the budget is calculated as the difference between the amount of tax calculated by him when selling goods (works, services, property rights) to buyers, and the amount of tax presented to this taxpayer when he purchases goods (works, services, property rights) used for VAT-taxable transactions. VAT is a federal tax.

VAT taxation

VAT payers are:

organizations (including non-profit)

entrepreneurs

Conventionally, all VAT taxpayers can be divided into two groups:

taxpayers of "internal" VAT
those. VAT paid on the sale of goods (works, services) on the territory of the Russian Federation
taxpayers of "import" VAT
those. VAT paid when importing goods into the territory of the Russian Federation

Exemption from the obligations of VAT payers

Organizations and entrepreneurs whose total proceeds from the sale of goods (works, services) have not exceeded 2 million rubles in total for 3 previous consecutive calendar months can submit a notification and receive exemption from the duties of a VAT payer for a year (Article 145 of the Tax Code of the Russian Federation).

Organizations and entrepreneurs are not obliged to pay tax on sales operations (except for the import of goods into the territory of Russia):

applying the taxation system for agricultural producers (USHN);
using the simplified taxation system (STS);
applying the patent taxation system;
applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII) - for those activities for which UTII is paid;
exempted from the duties of a VAT payer in accordance with Art. 145 Tax Code of the Russian Federation;
participants in the Skolkovo project (Article 145.1 of the Tax Code of the Russian Federation).

An exception! The listed persons are obliged to pay VAT if they issue an invoice to the buyer with the allocated amount of VAT.

The objects of taxation are:

operations for the sale of goods (works, services), property rights on the territory of the Russian Federation, including their
gratuitous transfer;
import of goods into the territory of the Russian Federation (import);
construction and installation works for own consumption;
transfer of goods (works, services) for their own needs, the costs of which are not deducted when calculating corporate income tax.

In general, the tax is calculated based on the value of the goods (works, services) sold, property rights.

Calculation procedure

Formula for calculating VAT

Calculated VAT
when implementing = tax
base* bid
VAT

VAT
payable = VAT
numbered
when implementing - "input"
VAT,
accepted
deduction + rebuilt
VAT

As a general rule, the tax base is determined at the earliest of two dates:

on the day of payment, partial payment on account of the upcoming supply of goods (performance of work, provision of services)

on the day of shipment (transfer) of goods (works, services)

Currently operating 3 bids value added tax (Article 164 of the Tax Code of the Russian Federation).

0%	A VAT rate of 0% is applied when selling goods exported under the customs procedure for export, as well as goods placed under the customs procedure of a free customs zone, international transportation services and some other operations (clause 1 of article 164 of the Tax Code of the Russian Federation).
10%	At a 10% VAT rate, taxation is made in cases of the sale of food products, goods for children, periodicals and books, medical goods. (see the list approved by the Government of the Russian Federation) Decree of the Government of the Russian Federation of December 31, 2004 No. 908; Resolution of the Government of the Russian Federation of 15.09.2004 No. 688; Resolution of the Government of the Russian Federation of January 23, 2003 No. 41
20%	The VAT rate of 20% is applied in all other cases (clause 3 of article 164 of the Tax Code of the Russian Federation). The amount of VAT is defined as the product of the tax base and the tax rate

Upon receipt of an advance payment (advances) (clause 4 of Article 164 of the Tax Code of the Russian Federation) and in cases where the tax base is determined in a special order (clauses 3, 4, 5.1 of Art. 154, clauses 2-4 of Art. 155 of the Tax Code of the Russian Federation), also apply settlement rates 10/110 and 20/120.

Example:

Grain sold in the amount of 110 rubles (including VAT of 10 rubles).

Sold materials for the amount of 120 rubles (including VAT 20 rubles).

The sold shares of another company in the amount of 200 rubles (excluding VAT) is a preferential operation.

Tax
base (200 rubles)= 100 rubles
by grain+ 100 rubles
based on materials

Tax amount
calculated at
implementation
(30 rubles)= 10 rubles
by grain+ 20 rubles
based on materials

Deductions are subject to the tax amounts presented to the taxpayer when purchasing goods (works, services). (Article 171 of the Tax Code of the Russian Federation)

Deductions

Deductions are subject to VAT amounts that:

presented by suppliers (contractors, performers) when purchasing goods (works, services);
paid for the import of goods into the territory of the Russian Federation in the customs procedures for release for domestic consumption, temporary import and processing outside the customs territory;
paid when importing goods into the territory of the Russian Federation, from the territory of the member states of the Customs Union (clause 2 of article 171 of the Tax Code of the Russian Federation).

It is possible to deduct the "input" VAT only after the goods (works, services) are accepted for accounting and there are corresponding primary documents and an invoice.

To apply deductions, you must have:

invoices;
primary documents confirming the acceptance of goods (works, services) for accounting.

In some cases, other documents confirming the payment of tax are used instead of invoices.

Example:

When purchasing building materials in the amount of 120 rubles (including VAT 20 rubles), transportation services in the amount of 59 rubles (including VAT 9 rubles), medical services (preferential operation) for 30 rubles excluding VAT, the amount VAT deducted will be: 20 rubles + 9 rubles = 29 rubles.

Reimbursement procedure

The part of the "input" tax that exceeds the amount of calculated VAT is subject to reimbursement.

Goods sold for 120 rubles (including 20 rubles for VAT).

Purchased goods in the amount of 360 rubles (including 60 rubles. VAT).

The amount to be reimbursed is 40 rubles (60 - 20 = 40).

In this case, you may need to submit documents for a desk audit.

2 months

VAT refunds, as a rule, are made after the end of a desk audit, which lasts 2 months.

In case of revealing signs that indicate, the term of a desk tax audit can be extended to three months.

The amount subject to reimbursement can be set off towards repayment of federal tax arrears (arrears, penalties, fines), set off against forthcoming payments, or returned to the current account.

VAT refunds can be obtained either after the end of the desk audit (clause 2 of Art. 176 of the Tax Code of the Russian Federation) or, in the case of applying the declarative procedure for VAT refunds (clause 8 of Art. 176.1 of the Tax Code of the Russian Federation), before the completion of the desk audit.

After a desk audit of the VAT declaration, the taxpayer submits an application for a refund to the inspectorate and a VAT refund is made to him.

12 days

Taxpayers exercise the right to apply a declarative tax refund procedure by filing a tax declaration, a bank guarantee and an application for the application of a declarative tax refund procedure to the tax authority (clause 7 of article 176.1 of the Tax Code of the Russian Federation). The money is reimbursed to the taxpayer 12 days in advance, after which a desk audit is carried out.

An exception! taxpayers who have paid at least 2 billion rubles for the previous 3 years. taxes may not represent a bank guarantee (subparagraph 1 of paragraph 2 of article 176.1 of the Tax Code of the Russian Federation).

For fixed assets, VAT is restored in the part related to the residual value of fixed assets (excluding revaluations). And for real estate - 1/10 of the amount of tax accepted for deduction, in a share calculated according to the rules of Art. 171.1 of the Tax Code of the Russian Federation, annually in the last quarter of each year, for 10 years.

If the fixed asset is completely depreciated or has been operated by the given taxpayer for more than 15 years, then VAT may not be restored.

Declaration

Deadline for submission of the declaration

A VAT tax return shall be submitted by a taxpayer (tax agent) to the tax authorities at the place of its registration as a VAT taxpayer no later than the 25th day of the month following the expired tax period. It is not necessary to draw up and submit declarations on the location of separate subdivisions. The entire amount of the tax goes to the federal budget.

For example, for the first quarter of 2015, the VAT return must be submitted by April 25, 2015.

A fine is provided for failure to submit a declaration (Article 119 of the Tax Code of the Russian Federation).

Starting from the tax period of the 1st quarter of 2014, the VAT tax return is submitted electronically.

Since January 1, 2015, the VAT declaration, which must be submitted in electronic form, but submitted on paper, is not considered submitted (clause 5 of article 174 of the Tax Code of the Russian Federation).

Attention! If the taxpayer fails to submit a tax declaration to the tax authority within 10 days after the expiration of the established period, account transactions may be suspended (clause 3 of article 76 of the Tax Code of the Russian Federation).

VAT return form

The form of the VAT tax return and the procedure for filling it out are approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected] taking into account the changes introduced by order of the Federal Tax Service of Russia dated December 28, 2018 N CA-7-3 / [email protected]

The procedure for filling out the declaration

The declaration is filled out in rubles without kopecks. Indicators in kopecks are either rounded up to the ruble (if more than 50 kopecks), or discarded (if less than 50 kopecks).

The title page and section 1 of the declaration are submitted by all taxpayers. These requirements also apply to those taxpayers who have zero tax base at the end of the quarter.

Sections 2 - 12 , as well as annexes to the declaration are included in the declaration only when the taxpayers carry out the relevant operations.

Sections 4-6 to be filled out in case of carrying out an activity taxable at a VAT rate of 0 percent.

Sections 10-11 to be completed in case of issuing and (or) receiving invoices when carrying out entrepreneurial activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport forwarding agreements, as well as when performing the functions of a developer.

Chapter 12 the declaration is filled out only in the case of issuing an invoice to the buyer with the allocation of the tax amount by the following persons:

taxpayers released from the duties of a taxpayer related to the calculation and payment of value added tax;
by taxpayers when shipping goods (works, services), the sale of which is not subject to value added tax;
persons who are not value added taxpayers.

Procedure and terms for payment of tax

VAT is paid at the end of each tax period in equal installments no later than the 25th each of the three months following the expired tax period.

2015 Q1 Declaration

To be paid 240 rubles.

You need to pay:
until April 25- 80 rubles,
until May 25- 80 rubles,
until June 25- 80 rubles.

An exception! Persons who are not VAT taxpayers, but have issued invoices with the allocated VAT amount, pay the entire tax amount before the 25th of the month following the expired tax period.

Privileges

Certain business transactions for the sale (transfer) of goods (works, services) do not constitute an object of VAT taxation; it is not required to calculate and pay VAT during their implementation. These operations are defined in clause 2 of Art. 146 of the Tax Code of the Russian Federation.

When carrying out certain transactions that are subject to VAT taxation, organizations and entrepreneurs are not required to calculate and pay tax. Such transactions are classified as concessional transactions and are exempt from VAT. Their list is closed and established