VAT calculation has its own nuances, due to which this tax is considered by many to be very difficult to calculate. After registering with the tax authority, entrepreneurs face Russian system taxation.

First, different types of activities are taxed at different rates. Secondly, its calculation and the possibility of a return can both help to significantly save money and lead to financial problems with an insufficiently competent approach.

Who Should Calculate VAT?

Necessity calculate VAT arises after the sale of a product or service at a higher price and the receipt of income from the difference between the previous cost and the new one, that is, the difference between the proceeds and the amount spent on the purchase of this product. IN this case it can be the creation of a more complex product or a simple resale.

First of all, the obligation to pay VAT falls on organizations and individual entrepreneurs taxed under the general system. Such companies submit quarterly VAT returns to in electronic format. In addition, VAT must be paid:

Organizations importing goods into the territory of the Russian Federation;

Taxpayers issuing VAT invoices;

Organizations operating under agreements on joint activities and trust management of property;

And also some other groups of taxpayers.

Individual entrepreneurs and organizations operating in special tax regimes are exempt from VAT.

Algorithm for calculating VAT.

WITH VAT calculation procedure can be found in the Tax Code of the Russian Federation. The tax code also contains the value of the VAT rate (it can be 0% or 10%, but we will talk about the 18% rate applied by default).

The easiest way to calculate VAT is to use a special online calculator or one of the accounting programs. And yet, every entrepreneur should be able to calculate VAT using formulas.

2. Subtracting the received number from the amount with VAT, we will find out the amount without VAT.

3. To calculate VAT, you need to multiply the price without VAT by 0.18 (to get the amount of VAT) and add the price without VAT to the result.

Examples of VAT calculation.

To understand in detail, how to calculate VAT, it will be useful to give some examples:

Let's say you sell shoes in a retail store. You gave 10,000 rubles to the wholesale supplier of shoes. for 50 pairs of shoes, respectively, one shoe costs 200 rubles. This amount already includes 18% VAT paid by the wholesale supplier.

200 X 18 / 118 = 30.50 (r.) - this is the VAT you paid.

200 - 30.50 = 169.5 (r.) - the cost of a pair of shoes without VAT.

169.5 * 50 \u003d 8475 (r.) - the cost of a batch of shoes without VAT.

10000 - 8475 \u003d 1525 (r.) - the amount of VAT for the entire batch.

It remains only to prove to the tax office the purchase of shoes with VAT included in their price: for this, a check, invoice or invoice indicating VAT included is suitable.

When forming the price of finished products, it is necessary to deduct VAT from the purchased goods, and then include this 18% tax in its final cost in order to lay these costs on the potential consumer.

Let's say you sold for 25,000 rubles. that batch of shoes that was bought for 10,000 rubles. The amount of VAT here can be calculated if the entire value added is 15,000 rubles, taken as 118% or 1.18. Then VAT can be calculated as follows:

1. 15000 / 1.18 = 12712 (r.)

2. 15000-12712=2288 (r.) - VAT

Correct calculation of VAT It will save you from problems with the tax authorities and save money.

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VAT calculation

Formula for VAT

VAT = Tax base * VAT rate

How to calculate VAT at different rates

Sometimes a company is simultaneously engaged various types activities that are taxed at different rates. Then the transactions taxed at each rate must be taken into account separately (paragraph 4, clause 1, article 153 of the Tax Code of the Russian Federation). And the formula for calculating VAT will look like this:

VAT = (Tax base #1 x Rate #1) + (Tax base #2 x Rate #2)

First, we determine the tax base separately for each type of transactions taxed at different rates. Multiply by the appropriate tax rate. The resulting VAT bases are simply added up.

An example of VAT calculation for transactions subject to different rates.

Suppose that the company "Meridian" in the 1st quarter of 2016 sold medical goods in the amount of 800,000 rubles. For them, the VAT rate is 10%.

At the same time, part of the goods does not fall under the preferential rate and is taxed at 18%. They were shipped for 500,000 rubles.

According to the results of the 1st quarter of 2016, the company will pay 170,000 rubles to the budget. (800,000 rubles * 10% + 500,000 rubles * 18% = 80,000 rubles + 90,000 rubles)

Rate for VAT calculation

There are currently six VAT rates. Three rates in the amount of 0, 10 and 18% are the main ones. And two rates 10/110 and 18/118 are settlement rates (Article 164 of the Tax Code of the Russian Federation). And a separate rate of 15.25%, which is applied when selling a property complex.

How to determine the tax base for VAT calculation

The tax base is determined based on the results of each quarter. According to the results of the quarter, the total amount of VAT is calculated in relation to the operations that are provided for in paragraphs. 1 - 3 p. 1 art. 146 of the Tax Code of the Russian Federation, namely:

• sale of goods (works, services) and property rights (clause 1 clause 1 article 146 of the Tax Code of the Russian Federation);
• transfer of goods (performance of work, provision of services) for own needs (clause 2 clause 1 article 146 of the Tax Code of the Russian Federation);
• performance of construction and installation works for own consumption (clause 3, clause 1, article 146 of the Tax Code of the Russian Federation).

In addition, you must take into account all changes that increase or decrease the tax base in a given tax period (clause 4, article 166 of the Tax Code of the Russian Federation).

Also, when determining the tax base, it is necessary to take into account the revenues listed in paragraph 1 of Art. 162 of the Tax Code of the Russian Federation.

And yet, if during the tax period the parties have drawn up an agreement (or other primary document) on an increase in the cost of shipped (transferred) goods (works, services, property rights), including due to a change in their price or quantity (volume), this increase the cost is taken into account in the tax base of the seller for this tax period (clause 10, article 154, clause 10, article 172 of the Tax Code of the Russian Federation).

It is not required to adjust the tax base if the increase in the cost of goods (works, services, property rights), expressed in (conventional units), occurred as a result of the occurrence of sum differences upon subsequent payment in rubles.

In this situation, the tax base for VAT is determined in rubles at the exchange rate on the date of shipment and subsequently does not change. The resulting positive difference in the amount is taken into account as part of non-operating income (clause 4, article 153 of the Tax Code of the Russian Federation).

How to calculate VAT payable

When calculating the VAT that must be paid to the budget, the amount of "input" VAT is taken into account (clause 1, article 173 of the Tax Code of the Russian Federation). As well as VAT, which is subject to recovery.

It turns out the following algorithm for calculating VAT:

1. Determine the amount of tax to be charged (Article 166 of the Tax Code of the Russian Federation).

2. Determine the total amount tax deductions, which you have the right to apply at the end of this tax period (Articles 171, 172 of the Tax Code of the Russian Federation).

3. Find the difference between the total amount of tax and the amount of tax deductions. As a result, the amount of VAT payable to the budget is calculated using the formula:

Note that the VAT paid by you when importing goods into the Russian Federation does not increase the amount of tax payable. At the same time, import VAT can be deducted in the general manner (clause 2, article 171 of the Tax Code of the Russian Federation).

The amount of VAT received must be transferred to the budget no later than the 25th day of the month following the reporting quarter. To do this, use a convenient sample which is on our website.

How to calculate VAT if the organization is a tax agent

When determining the total amount of tax payable to the budget, it is not necessary to take into account the amounts of VAT accrued by the organization in the performance of the duties of a tax agent. The organization must report on these amounts and transfer them to the budget separately (clause 3, article 166 and clause 4, article 161 of the Tax Code of the Russian Federation). In some situations, the amount of VAT paid in the performance of the duties of a tax agent can be deducted by the organization. For example, when purchasing works (services) from foreign organizations intended for use in activities subject to VAT.

How to calculate the amount of VAT deduction

A tax deduction is the amount by which you can reduce the VAT accrued on the sale of goods, works, services or property rights (Article 166 and Clause 1, Article 171 of the Tax Code of the Russian Federation).

Only those organizations and entrepreneurs who apply the general tax and are not exempt from the obligations associated with the payment of VAT will be able to take advantage of the deduction. In other cases, input VAT cannot be deducted. Such amounts are allowed to be included in the cost of purchased goods, works, services and property rights or taken into account separately in expenses (paragraph 2 of article 170, subparagraph 8 of paragraph 1 of article 346.16, subparagraph 8 of paragraph 2 of article 346.5 of the Tax Code of the Russian Federation ).

Tax amounts are subject to deductions, which, in particular (clause 2, article 171 of the Tax Code of the Russian Federation):

• you were presented with suppliers (performers, contractors) when purchasing goods (works, services), property rights in the territory of the Russian Federation;
• you paid when importing goods into the territory of Russia (other territories under its jurisdiction) in the procedures for release for domestic consumption, temporary importation and processing outside the customs territory.
• you paid when importing goods into Russia that are moved across its customs border without customs clearance.

However, in order to include the input tax amounts in the composition of tax deductions, you need to comply with a number of conditions (clause 2 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation):

1. Goods (works, services), property rights acquired by you for transactions subject to VAT

2. Goods (works, services), property rights are capitalized (accepted for accounting).

At the same time, in relation to leased property, the department believes that the fact of the lack of ownership of it does not prevent the receipt of a deduction for lease payments (Letter No. 03-07-11/92 dated 08.04.2010).

3. You have a properly executed supplier invoice and relevant source documents.

4. VAT submitted by the supplier. The supplier, when selling goods, works, services or property rights, in addition to their price, is obliged to present the corresponding amount of VAT for payment. It is reflected in the contract, invoice and primary documents related to the implementation. If the supplier has not allocated the amount of VAT anywhere in the documents, then it cannot be arbitrarily calculated and accepted for deduction. The same applies to taxes charged by sellers under the rules applicable abroad. These amounts cannot be deducted. After all, they will not go to the Russian budget. However, there is an exception to this rule. In some cases, the buyer must fulfill the duties of a tax agent. Then the buyer himself must calculate and pay VAT to the budget (clause 1 of article 168 and clause 2 of article 171 of the Tax Code of the Russian Federation, paragraph 10 of the letter dated 10/18/2005 No. 03-4-03/1800/31).

Thus, according to the results of the tax period in which the goods (works, services), property rights are registered by you and the invoice is received from the supplier, you have the right to deduct the amount of "input" tax. Of course, if you plan to use these goods (works, services), property rights for transactions subject to VAT.

The fact of payment for goods (works, services, property rights) does not matter for the application of the deduction. That is, you can deduct tax even when no settlements with the supplier have been made and you have a debt in your account (see also Letters of the Ministry of Finance of Russia dated 06/21/2013 No. 03-07-11 / 23503)

By general rule an organization can present VAT for reimbursement from the budget in the quarter when all other mandatory conditions for deduction were met (clause 1, article 172 of the Tax Code of the Russian Federation). For example, goods intended for use in taxable transactions were entered by the organization on April 1, 2015 (Q2). And the invoice with the allocated VAT amount for these goods was received on March 31, 2015 (I quarter). In this case, the last condition required for the deduction (acceptance of goods for accounting) is met only in the second quarter. This means that the organization has the right to declare the deduction of the amount of VAT presented no earlier than in the declaration for the II quarter. An exception to this rule is provided for the reverse situation, when goods (works, services) have already been taken into account, and the invoice for them has not yet been received by the organization. In this case, the buyer (customer) can use the deduction in the quarter when the received assets were credited. But on one condition: if the invoice was received by the organization before the deadline for submitting the declaration for this quarter. For example, goods intended for use in taxable transactions were entered into by an entity on March 30, 2015. And the invoice with the allocated VAT amount for these goods was received on April 24, 2015. In this case, the organization may declare the deduction of the presented VAT amount in the declaration for the 1st quarter of 2015 (paragraph 2, clause 1.1, article 172 of the Tax Code of the Russian Federation).

You can exercise your right to a deduction within three years after the registration of goods (works, services) purchased in the territory of the Russian Federation, property rights or goods imported into the territory of the Russian Federation and other territories under its jurisdiction (clause 1.1 of article 172 Tax Code of the Russian Federation).

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VAT payment is one of the most important responsibilities organizations or individual entrepreneurs on OSNO. But in order for the timely payment to really correspond to the correct amount of VAT, it is necessary to make it accurate calculations. The amount of the tax is not constant and in each case can change up or down.

The calculation procedure itself is actually not particularly difficult if you take care in advance that you have all the information regarding the sale of products and the tax rate applied by the company. Much depends on the type of activity of the company, including the amount of VAT. Therefore, before calculating VAT payable, it follows - accruals and deductions.

Much depends on the choice of the tax rate: not only the possibility of carrying out certain types of operations, but also the amount of the tax. The "standard" rate is 18%, it can be applied by any company. In addition to it, there are (used only for certain types of goods) and 0% rates (for export operations).

VAT rate 0%:

• Selling products abroad.
• Implementation of a number of services related to international transportation.
• The supply of oil using transport such as a pipeline.
• Provision of services or products specified in Article 164 of the Tax Code.

Where 10% applies:

• A number of food items. This list also includes foods such as meat and bread.
• Childen's goods. These include special bedroom furniture and accessories, stationery.
• Books, magazines and other types of printed products.
• Other goods listed in Article 164 second paragraph.

For other types of goods intended 18% rate.

An example of calculating VAT payable to the budget

Before calculating VAT payable to the budget, it will be necessary to find out, using the tax code, to what percentage rate the goods sold by the company belong. When the rate is clarified, the tax amount should be calculated. The total amount is the cost of the products used in the sale. It is worth considering that if the products sold are excise, then they must also be taken into account.

As the settlement date, you can choose the day when the shipment of products was made or the date of receipt of profit from its sale or receipt of prepayment. The last element in the calculation of the tax is the formula itself for its correct calculation. In fact, it is quite simple: the amount of tax is equal to the cost of products and the estimated rate.

As an experiment, you can imagine the implementation of baby food:

The calculation of VAT payable to the budget will approximately look like this: 12,000 * 10% will equal 1,200 rubles of tax. If medicinal products are used as an example, then in this case the tax calculation will be as follows: 12,000 * 0% will equal zero tax. That is, for this type of product, tax is not charged.

But if, for example, a company sells coffee, then in this situation the tax rate will be the highest - 18%.

According to the applied scheme, the tax amount will be equal to 12,000 * 18%, in total, the organization will need to pay a tax of 2,160 rubles. During the calculations, the resulting value is necessarily entered into the invoice, which is subsequently transferred to another person (customer, buyer).

How VAT is calculated "on the fingers" can be seen in this video:

Settlement in currency

It is worth mentioning another important point regarding the sale of products in foreign currency. In this situation, it is imperative to make deductions or add the ruble equivalent corresponding to the Central Bank exchange rate at that time. In order to calculate the tax correctly, two amounts will need to be applied. One of them is the amount of the prepayment, which was transferred during the procedure for the shipment of products. The second is the amount paid for the product.

The reason for the need for such a procedure is the peculiarity of adding value. The matter is that it can be carried out only in ruble currency.

What to pay attention to

To avoid annoying mistakes, a couple of simple rules should be applied during the calculation of the tax:

• During the procedure for filling out an invoice, you need to pay attention to the amount of tax so that there is no overpayment. Such an error will subsequently become an obstacle to paying the tax in installments, and within the allocated period of time, the organization will have to pay VAT immediately in full.
• We should not forget the fact that this tax is the difference between the amount received from the one that needs to be paid to the state for the products sold, and the one that was paid at the time of its purchase.

Regardless of which type of product is provided by the company, the procedure for paying VAT is the same for everyone. Each company is obliged to calculate the amount of tax payable in a certain period. After filling out the declaration and submitting it by the next month, you need to pay the tax, divided into three parts. Their payment is carried out during each subsequent month of the new quarter.