What is the VAT rate for goods and services? VAT tax rate - what percentage and how to calculate? All about VAT

Throughout 2018, according to established tradition, a bunch of changes were made to tax legislation (including the Tax Code of the Russian Federation), some of which are already in force, others will come into force on January 1, 2019 or during 2019.

Which of them should representatives of small and medium-sized businesses pay special attention to?

We offer an overview of the most significant changes:

Brief overview of changes in tax legislation from 01/01/2019

Detailed overview of changes in tax legislation in 2018 - 2019:

Changes in tax legislation in 2019

Payment and collection of taxes, tax audits, bringing to tax liability in 2019

From 01/01/2019:

in case of late payment of tax, penalties must be calculated differently (Federal Law dated November 27, 2018 No. 424-FZ):

• penalties cannot be greater than the arrears on which they are charged. Currently there is no such restriction;

  Penalties must also be accrued for the day when the arrears were repaid. There is no need to take it into account now.

Order of the Ministry of Economic Development dated October 30, 2018 No. 595 established deflator coefficients in the following sizes:

for the purposes of applying personal income tax - 1.729;

for calculating UTII - 1.915;

for personal property tax - 1.518;

for the purposes of paying the trade tax - 1.317;

for the use of PSN - 1.518.

from September 30, 2018, a notice of tax payment to an individual (not an individual entrepreneur) who is not registered on the territory of the Russian Federation at the place of residence is sent by the tax authority to the address of the location of one of the real estate objects belonging to such an individual (with the exception of a land plot) (Federal Law dated July 29, 2018 No. 232-FZ);

physical a person can pay taxes in a single tax payment, transferred at the request of individuals to the budget system of the Russian Federation to the appropriate account of the Federal Treasury on account of the upcoming fulfillment of the obligation to pay transport tax, land tax and (or) personal property tax (NIFL) (Federal Law dated July 29, 2018 No. 232-FZ);

individuals can pay taxes through the MFC (Federal Law dated July 29, 2018 No. 232-FZ);

in case of payment of taxes by individuals through the cash desk of the local administration, the organization of the federal postal service, as well as through the MFC, no fee is charged for receiving funds and transferring them to the budget system (Federal Law dated July 29, 2018 No. 232-FZ).

From December 15, 2017, the procedure for the return of excessively collected amounts of tax, fee, insurance premiums, penalties or fines is simplified (Federal Law of November 14, 2017 No. 322-FZ “On Amendments to Articles 78 and 79 of Part One of the Tax Code of the Russian Federation”): statement on A refund of the amount of overcharged tax may be submitted by the taxpayer to the tax authority within 3 years.

Order of the Ministry of Economic Development of Russia dated October 30, 2017 No. 579 for 2018 approved deflator coefficients in the following amounts:

for the purposes of applying personal income tax - 1.686;

for calculating UTII - 1.868;

for personal property tax - 1.481;

for the purposes of paying the trade tax - 1.285;

for the use of PSN - 1.481;

for the purposes of applying the simplified tax system - 1.481.

VAT changes in 2019

tax free

From January 1, 2018, the “tax free” system will operate in Russia (Federal Law No. 341-FZ of November 27, 2017 introduces Article 169.1 of the Tax Code), but residents of Belarus, Armenia, Kazakhstan and Kyrgyzstan will not be able to take advantage of this right. Besides, VAT cannot be refunded when purchasing excisable goods, for example, alcohol and cigarettes . To receive a refund of VAT paid in Russia, a citizen of another state will need to purchase goods worth at least 10,000 rubles within 24 hours, and when leaving the country, present the purchases, a tax free receipt and a foreign passport to customs officers. If these conditions are met, the customs authority must put an appropriate mark on the check. A citizen of a foreign country can apply for compensation for the amount of tax within one year from the date of purchase of goods in a Russian store, provided that they are exported within three months from the date of purchase. You can return the tax by non-cash method by sending a letter with a receipt and a customs stamp to the store, or in cash through the operator of the tax free system at the airport.

Changes in personal income tax in 2019 and 2020

From 01/01/2019:

Taxpayers have the right to receive a tax deduction from the cost of any medications prescribed by a doctor (prescribed in a prescription), and not just those named in the List (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation; clause 5, article 2 of Federal Law No. dated June 17, 2019 147-FZ);

Personal income tax is paid on field allowances over 700 rubles (clause 3 of Article 217 of the Tax Code)

the deflator coefficient for personal income tax for 2019 is 1.729 (Draft Order of the Ministry of Economic Development).

Personal income tax is not paid on the sale of residential houses, apartments, rooms, including privatized residential premises, dachas, garden houses or share(s) in them, as well as vehicles that individuals used in business activities (Federal Laws of November 27, 2018 No. 424-FZ and No. 425-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees").

An important condition for the exemption of such income from taxation remains compliance with the minimum maximum period of ownership of this property - three or five years (until 01/01/2019, such income was subject to personal income tax in all cases).

When selling property that was owned for less than the established period of ownership, it is necessary to calculate and pay personal income tax.

However, from January 1, this amount can also be reduced by applying a property tax deduction. Thus, income received by a taxpayer already in 2019 can be reduced by the amount of actual and documented expenses (including before 2019) associated with the acquisition of this property, minus previously taken into account expenses when applying special tax regimes or in composition of professional tax deductions.

On November 27, 2017, the law establishing clause 41.1 of Art. 217, paragraph 2 of Art. 217.1, paragraphs. 2 p. 2 art. 220, pp. 17 clause 1 art. 333.35 TC tax benefits for residents of Moscow participating in the renovation program (the law applies to legal relations arising from 01.08.2017):

income received as part of the renovation program (residential premises (shares in them) and monetary compensation) is exempt from personal income tax;

a procedure has been established for determining the period of ownership of real estate when selling housing provided as part of renovation (the period of ownership of the sold housing includes the period of ownership of vacated housing);

income from the sale is not subject to personal income tax if the housing was owned for 3 years and the vacated housing was received by inheritance or under a gift agreement from a family member and (or) a close relative, as a result of privatization or under a lifelong maintenance agreement with a dependent;

you can reduce the proceeds from the sale by the costs of purchasing (creating) vacated housing;


owners are exempt from state fees for registering rights to housing provided as part of the renovation.

Changes in income tax from January 1, 2019

Dividends are income in the form of property that is received by a participant upon leaving the organization or upon its liquidation (Clause 1, Article 250 of the Tax Code of the Russian Federation). Income is defined as the positive difference between the market value of the property received and the actually paid price of the shares, and the property itself is taken into account for profit taxation at the market value at the time of its receipt (Clause 2 of Article 277 of the Tax Code of the Russian Federation).

The taxpayer independently determines the amount of tax in relation to dividends received (clause 2 of Article 275 of the Tax Code of the Russian Federation). If, on the day of the decision to leave the organization or its liquidation, he has continuously owned 50% of the shares in the authorized capital of the company paying dividends for 365 calendar days or more, and the amount of such ownership is at least 50% of the total dividend payments, then the tax is calculated according to rate 0%.

In other cases, the rate on dividends received by Russian companies from Russian and foreign organizations is 13%. For dividends received by a foreign company on shares of Russian organizations, as well as for dividends from participation in the capital of an organization in another form - 15%.

If a participant in an organization received a loss during the liquidation of the company or upon withdrawal from it, then it is defined as the negative difference between the income in the form of the market price of the property received by the participant and the cost of the share actually paid by the participant on the date of liquidation of the organization or withdrawal from it. Such a loss is taken into account (clause 8, clause 2, article 265 of the Tax Code of the Russian Federation) as part of non-operating expenses.

Changes to the simplified tax system in 2019

The deflator coefficient according to the simplified tax system for 2019 is 1.518 (Draft Order of the Ministry of Economic Development).

the deflator coefficient for the simplified tax system is 1.481;

Some organizations using the simplified tax system will have to calculate the share of income differently for a reduced rate of insurance premiums: on November 27, 2017, a law was published correcting the rules of paragraph 6 of Art. 427 of the Tax Code of the Russian Federation on calculating the share of income for recognizing the type of activity of an organization as the main one. It states that the amendments apply to legal relations that arose from January 1, 2017. However, for some companies they are detrimental. This means that for these companies the amendments do not have retroactive effect and should be applied starting from the periods of 2018;

The values ​​of the VAT tax rate are discussed in Art. 164 Tax Code of the Russian Federation. This article outlines the current tax rates: 0, 10 and 20%.

Let us remind you that the VAT rate of 20% came into force on 01/01/2019. In 2018, the rate was 18%. See details.

In addition, in certain cases (clause 4 of Article 164 of the Tax Code of the Russian Federation), the VAT rate must be separated from the total amount by calculation. The application of each VAT rate is regulated by separate clauses with a large number of subclauses.

This article will help you in mastering this article. material .

For 2018, the applied VAT rates were kept at the same values ​​as in 2017. However, the 0% rate on exports has become optional.

Starting from 01/01/2019, the basic VAT rate increased by 2%, from 18% to 20%.

VAT rate 20% in 2019

The basic VAT rate, which is levied on the revenue of most organizations, is 20%. In order to understand whether you need to use this rate or not, use a simple rule: rates of 0 or 10% are not suitable - you need to use 20%. But even in this case there are some nuances, since the amount of tax at a certain rate can be allocated by calculation.

This will help you understand them .

If the final selling price is known, then how to apply the 18% VAT rate and correctly allocate the amount of tax?

Read about it in the material “How to correctly calculate 18% (20%) VAT from the amount” .

VAT rate 10% in 2019

The specified VAT rate does not always apply. The Tax Code (clause 2 of Article 164) provides a list of goods and services for the sale of which the selling organization uses 10% VAT.

The information regulating this issue is systematized in the article “What is included in the list of goods subject to VAT at a rate of 10%?” .

Any product has a product classifier code.

For information on how to apply it and VAT rates, read the following materials:

• “How to apply the “product” VAT rate of 10% in connection with the replacement of OKP with OKPD2” ;
• “The Federal Tax Service recommends using transition keys between OKP and OKPD2 to determine the VAT rate” .

Medicines are taxed at a rate of 10% (subclause 4, clause 2, article 164 of the Tax Code of the Russian Federation).

In what cases do officials refuse to apply this rate, read the material “When it is impossible to apply a 10% VAT rate on medicines” .

VAT rate for transport services

VAT taxation of transportation services raises many questions. They are mainly due to the fact that certain conditions are required to apply a 0% VAT rate.

What are these conditions and what are the differences between transportation for which a 0% VAT rate can be applied and those that are subject to 20% VAT, read the article “What is the procedure for assessing VAT on transport services?” .

You will also find useful information on transportation taxation in the following materials:

• “The contract of carriage does not allow the application of a zero VAT rate”;
• “The 10% VAT rate for air transportation will be extended” ;
• “Until 2030, VAT on passenger rail transportation is zero” ;
• “What is the VAT rate for transport forwarding services when transporting imported goods from the port of arrival in the Russian Federation to the destination?” .

VAT rate in Russia in 2018-2019 for food and book products

If you ask an accountant: “What goods are subject to VAT at a rate of 10%?”, then most likely the answer will be the following: products and books. On the one hand, this is true, but even in such an obvious situation there are legal restrictions.

", April 2017

In 2017, the version of the Government of the Russian Federation of November 26, 2011 No. 1137 on the procedure for using invoices should come into force, and the form of the VAT declaration will also change. All this must be taken into account when preparing reports for the first quarter.

VAT changes in 2017

VAT changes that came into force in 2017 can be considered local:

Changes in the list of benefits.

These changes are associated with numerous disputes in judicial practice. Therefore, it was decided to clarify the list of benefits, and therefore, from 2017:

• Transactions on the issuance of sureties and guarantees for non-banking organizations are not subject to taxation;

  services of arbitration courts for a narrow circle of persons are not subject to taxation (such an operation should be reflected in section 7 of the declaration);

  transfers of rights within sporting competitions (for example, Formula 1) are not subject to taxation.

Changes related to guarantee.

Now you can receive an accelerated VAT refund (in 10-12 days). To do this, you need to provide a bank guarantee, and its expiration date must be at least 10 months from the date of filing the declaration. And from July 1, 2017, you can provide a guarantee to speed up the deadlines. The guarantor can be a reputable organization, one of the signs of which is the amount of VAT paid is at least 7 billion rubles. over the last three years. When submitting a Declaration from the second quarter of 2017 with a guarantee agreement, you can receive accelerated compensation.

Change in reporting of subsidies from the budget.

From July 1, 2017, the amount of tax presented to the taxpayer and paid through subsidies at all budget levels is not accepted for deduction, because subsidies are provided without VAT. But if previously the purchase was subject to VAT and the tax was deducted, and then the purchase amount was compensated through a subsidy, then the tax must be restored.

Changes in the Russian Railways sector.

From January 1, 2017, transportation services are subject to a 0% rate (previously it was 10%). It is expected that this will help Russian Railways invest profits in its own production.

Changes in taxation in the field of electronic services.

Federal Law No. 244-FZ of June 3, 2016, which stipulates taxation in the field of electronic services, came into force on January 1, 2017. Foreign companies pay VAT when providing services only to individuals (but not individual entrepreneurs). But if this is a transfer of rights on the basis of a license agreement to a legal entity, then the legal entity is a tax agent and, accordingly, VAT must be paid (it is possible that in this case benefits will be granted, so you need to look at the list of transactions subject to benefits in clause. 1 Article 174.2 of the Tax Code of the Russian Federation).

Please also note that since 2017, organizations that submit VAT reports electronically must also respond to requirements from the tax office only electronically. Failure to submit explanations to the tax office on time will be subject to a fine. Penalties for non-payment of taxes and fees will double.

New VAT Declaration

The VAT declaration was approved by order of the Federal Migration Service of the Russian Federation dated December 20, 2016 No. ММВ-7-3/696 and came into force on March 12, 2017. This means that the declaration in the new form must be submitted starting from the first quarter of 2017. However, if you need to submit an updated Declaration, it must be submitted in the form that was in force during the periods of the initial declaration. The Declaration has not changed significantly, and most of the changes affected the Kaliningrad region (since a special regime for calculating VAT applies when exporting goods from Kaliningrad).

Let's take a closer look at the changes in the Declaration form.

In the deductions of Section 3, line 125 has appeared, the data of which is linked to line 120. It highlights the amount of tax presented to the taxpayer by contractors and developers when carrying out capital construction work. In early forms there was this line, then it was removed due to uselessness, now it has been restored, since this data turned out to be necessary for analytics. It is filled out by investors, to whom general contractors or developers present the amount of VAT, which is accepted for deduction. The general contractor, to whom subcontractors charge VAT, does not fill out this line, since construction is his normal activity.

Nothing has changed significantly in Appendix 1 to Section 3. The filling procedure and terminology have changed. They changed real estate to , because sea vessels, aircraft and engines for them, which are fixed assets, were added to real estate. We excluded the address, since all addresses are in the tax database).

Codes have been eliminated in Section 4 and Section 6.

In Section 8 of the Purchase Book, Column 13 “Registration number of the customs declaration” was changed. Previously, there were restrictions on the number of sign spaces - a maximum of 30 gas customs declarations were placed, now there are no restrictions and line 150 is filled in “in a column”.

In Section 9 of the Sales Book, Column 3a “Registration number of the customs declaration” reflects the customs declaration number for shipment from the Kaliningrad region to other regions of the Russian Federation (then a customs declaration is drawn up, the tax is paid to the tax authority). Column 3a corresponds to line 035 of Section 9.

In Sections 10, 11, only the name of Column 10-12 has changed.

The new form of the Declaration was approved, but the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (as amended on November 29, 2014) “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax” has not yet been approved and will not be approved until April 1, 2017. Because of this, taxpayers make many mistakes when filling out the Declaration: they are confused about how to reflect this or that transaction, they make mistakes in transaction codes, how and in which columns they need to make an entry in the Sales Book and the Purchase Book.

Let's look at the typical errors found in the declaration.

Firstly, errors arise when recording the import of goods by an importer through an intermediary. In the customs declaration, the intermediary indicates his data, which is sent to the Federal Tax Service. The importer indicates the customs declaration number in Column 3 of the Purchase Book, but forgets to fill out Columns 11 and 12 (at least the TIN of the intermediary). Therefore, the deduction cannot be verified.

Initially, the intermediary was asked to indicate the importer’s tax identification number in the customs declaration, but this turned out to be not always feasible. Then the importer was required to fill out Column 11 “Name of the intermediary” and Column 12 “INN of the intermediary” (at the same time, Column 11 is not always uploaded), then the Federal Tax Service program sees the intermediary and does not send an auto-request. Sometimes checking by TIN is done manually. The intermediary does not register anything in his Journal, but directly gives it to the importer. To avoid mistakes, when importing goods through an intermediary, we enter the transaction type code 20 and indicate the intermediary’s TIN in the Purchase Book.

Secondly, error when transferring property to . This error is a mistake of the tax authority (the reflection of the transaction in Resolution No. 1137 is incorrectly indicated). The seller is obliged to restore the amount of tax previously accepted for deduction. When restoring, the seller registers a document, for example, an invoice, which was accepted for deduction earlier; it is also permissible to indicate a certificate. The buyer, in turn, registers a document on the basis of which the property is transferred to the authorized capital, for example, a certificate of acceptance of the property. When a Declaration from a buyer with a Purchase Book is provided, the Federal Tax Service program sees the entry, but when the data is compared with the seller’s Sales Book, the program no longer sees the entry.

To avoid this error, the seller must register an act in the Sales Book, which is registered by the buyer, which indicates the amount of the restored tax, and indicate the transaction type code 01, not 21, since this is a synchronous mirror operation. Code 21 is the restoration code, with the exception of the transfer of property to the authorized capital (correct code 01), and restoration according to a corrective invoice (correct code 18).

Third, errors are common in a single adjustment invoice. It is issued on the basis of two or more invoices, but in practice the number of invoices can exceed hundreds, and it is impossible to indicate primary invoices on the basis. Then in Column 3 and Column 5 of the Purchase Book we indicate the number and date of the single adjustment invoice (you cannot leave blanks or dashes). In the Purchase Book, code 01 is entered, which means that in the name of the seller we indicate the counterparty (and not our own organization, as with code 18). This operation will be reflected in the new Resolution No. 1137.

Also in the declaration it is necessary to take into account the following changes, which have not yet been approved, but must be taken into account when submitting the declaration for the first quarter of 2017.

Now, when a tax authority accepts a declaration, transaction codes are also automatically checked, since different codes fall into different sections. Therefore, for example, code 14 cannot be entered in Section 8 of the Purchase Book, and code 16 cannot be entered in Section 9 of the Sales Book.

Changes in the design of invoices

The invoice must indicate the code for the type of goods under the Commodity Classification of Foreign Economic Activity, which is needed to control deductions for raw materials, since the deduction is accepted in the old order, and for non-commodity goods - in the general order. The product type code should appear in the Sales Book in column 3b (according to an amendment that is not currently approved). Now it is indicated in the customs declaration, and in the free field of the invoice when selling raw materials to EU countries (until the amendments are approved).

The procedure for filling out an invoice has changed for investors who carry out construction through a developer or a forwarder who delivers to the client. This is a summary. Now the forwarder can reissue invoices, then in the “Seller” column he must indicate himself (after approval of Resolution No. 1137), the same can be done if invoices are accumulated by the forwarder. The developer in the summary invoice in columns 2-11 indicates the summarized data from all invoices that he received from the sellers.

Now invoices must indicate the address from the Unified State Register of Legal Entities, although previously it was enough to indicate the address from the constituent documents, but in the new constituent documents only the city is indicated.

In the Invoice Journal, the Purchase Book and the Sales Book, “end-to-end norms” were prescribed in the event that goods are purchased or sold through intermediaries, developers or forwarders.

First case. The intermediary has entered into a purchase and sale agreement with the buyer and sells his goods and the goods of one principal. In this case, one single invoice is issued and it indicates transaction type code 15; it is reflected both in the Sales Book and in the Invoice Journal in Parts 1 and 2. Only intermediary transactions are reflected in the Journal. In Part 1, Column 14 indicates the cost of the goods from Column 9 of the invoice, and Column 15 indicates the amount of intermediary VAT.

In Part 2 of the Journal we indicate the invoice received from the intermediary with transaction type code 15, in Column 15 we indicate the transaction type code - 2, and the tax amount, as in Part 1 of the Journal, Column 15. In Column 14 we indicate the amount from Column 9 invoice provided by the principal.

Second case. The intermediary sells the goods of several consignors, as well as its own goods (sales of its own goods are reflected, as in the first case, with transaction type code 15 in the Sales Book). In the Invoice Journal, in Part 1, Column 10, each principal is indicated, in Column 14, the value of sales related to each principal is indicated, and in Column 15, VAT from Part 2 “Invoices received” is transferred to Part 1. In other words, then, what is stated in Part 2 Box 15 is transferred to Part 1 Box 15, including the entire deduction. Your products are not displayed in the Journal.

The buyer reflects this invoice with transaction type code 01 and for the total amount of the invoice. When checking, the program will take the total amount from the buyer and reconcile it with the Invoice Journal, then with the intermediary's Sales Book. In the intermediary's Sales Book, the transaction type code is 15, in Column 7 the buyer is indicated, in Column 13b - the total value of the invoice, in Column 14 - the cost of their goods, and in Column 17 - the amount of VAT on their goods.

The main mistake that an intermediary can make is to indicate only his amount in the Sales Book in Column 13 b, but you need the total amount of the invoice.

Third case. The intermediary purchases goods for several investors, principals, and principals. The intermediary (developer) can purchase goods for construction for several years. He reflects the received invoices in the Journal in Part 2 with transaction type code 1, transaction code 13 (if we are talking about construction). Then the time comes to issue a consolidated invoice, that is, the received invoices are divided by investors, and for each investor their own consolidated invoice is issued. The program automatically takes data from Part 2 of the Journal and splits it by investor: how many investors received a service/product from a particular seller, this invoice will be reflected in Part 1 for different investors, where in Columns 14-15 there will be a split amount attributable to a specific investor (in the share determined by the counterparty).

The intermediary purchases goods for several investors, principals, principals and some for himself. In the Journal in Part 2 in Column 14 it is necessary to indicate the total amount from Column 9 of the invoice, and in Column 15 - the amount of VAT for the principal (in terms of intermediary activities). The amount of tax on goods purchased for one’s own needs is reflected in the Purchase Book in Column 16 with transaction type code 15; in Column 15 the total amount from the invoice is indicated in Column 9.

When selling to the principal, we indicate the transaction type code 15, if we have our own goods, if not, then code 01 from the third quarter of 2016. We re-issue invoices of the principals, in Columns 10, 11, 12 we indicate the same seller, his tax identification number and incoming document.

The invoice journal is kept only by intermediaries in relation to their intermediary activities. If the goods are from abroad, then it is necessary to indicate the customs declaration number in Column 4 in the Journal. Column 14 displays the cost and tax base, and Column 15 shows the VAT paid at customs.

Corrections in the Invoice Journal

The Journal is corrected as follows: take the erroneous period and make an entry with a “-” sign, then an entry with a “+” sign with the correct number or amount. The Journal of Received and Issued Invoices records invoices received before the deadline for submitting the declaration.

The procedure for registering corrected invoices has been written down and changed in the Purchase Book, but this can be applied when the Ministry of Finance approves Resolution No. 1137. If the seller has corrected the invoice, he reflects this on an additional sheet for the same period as the primary document. And the buyer will make two entries on the additional sheet: with the “-” sign, then an entry with the “+” sign. In a single adjustment invoice they indicate the counterparty, in a regular adjustment invoice they indicate themselves, they also indicate themselves in the advance invoice for deduction and when the buyer restores the amount of tax to be deducted from the advance.

To calculate value added tax, you can use this free online VAT calculator directly on this website.

What is VAT

Value added tax (VAT) is one of the mandatory taxes for both individual entrepreneurs and organizations using OSNO.

VAT is an indirect tax that is calculated by the seller when selling goods to the buyer in the form of a certain percentage added to the cost of the goods.

Types of VAT

There are two types of VAT:

1. Domestic - paid when selling goods (performing work and providing services) in Russia;
2. Import - paid when importing goods into the Russian Federation.

Who is exempt from paying VAT?

The following are exempt from VAT:

• organizations and individual entrepreneurs can submit a notice of exemption from VAT if the amount of their income from the sale of goods, performance of work and provision of services over the last three months has not exceeded two million rubles (excluding VAT);
• organizations and individual entrepreneurs applying special taxation regimes: simplified taxation system, UTII, unified agricultural tax and PSN;
• participants of the Skolkovo project.

Note: VAT exemption does not apply when selling excisable goods, importing goods into the territory of the Russian Federation, or issuing an invoice with an allocated VAT amount.

Transactions subject to VAT

The object of taxation for value added tax is:

• Sale of goods and property rights, performance of work and provision of services on the territory of Russia (including free of charge);
• Transfer of goods, performance of work (including construction and installation) and provision of services for one’s own needs, the costs of which are not taken into account when calculating corporate income tax;
• Import of goods into Russia (import).

Transactions not subject to VAT

Transactions exempt from value added tax are listed in clause 2 of Art. 146 and paragraphs 1-3 of Art. 149 of the Tax Code of the Russian Federation.

VAT calculation in 2018

Value added tax is calculated using the following formula:

VAT payable to the budget = VAT on sales – Tax deduction + VAT for recovery

VAT on sales

VAT on sales is the amount of tax calculated by the seller when selling goods (works, services) to the buyer (according to an invoice with an allocated VAT amount), reflected in the tax return.

When selling his goods, the seller in the invoice, in addition to the main cost of the goods, indicates the amount of VAT to be paid.

That is, when paying for goods (performing work, providing services), the seller receives income from the sale of his goods (performing work or providing services) + VAT.

This amount of VAT is called VAT on sales.

VAT on sales is calculated using the following formula: Tax base x Tax rate

The tax base

The VAT base is the cost of goods (works and services) including excise taxes (if excisable goods are sold), but excluding VAT. The tax base is determined on the date that occurs first:

• On the day of payment for goods (works, services);
• On the day of partial payment on account of future deliveries of goods (performance of work or provision of services);
• On the date of transfer of goods (works or services).

Tax rate

In 2018, there are three main VAT rates:

• 0% - when selling goods exported from the territory of the Russian Federation by way of export, as well as goods placed under the customs procedure of a free customs zone, in relation to international transportation services and a number of other operations listed in clause 1 of Art. 164 Tax Code of the Russian Federation;
• 10% - upon sale specified in clause 2 of Art. 164 of the Tax Code of the Russian Federation (according to the list approved by the Government of the Russian Federation): printed products, food products, goods for children, medical goods, breeding livestock, air and railway transportation services within the country;
• 18% - for other transactions not subject to taxation at rates of 0% and 10%.

Note: when receiving advances (prepayments), as well as in some other cases, the tax base is determined at the calculated rates: 10/110 and 18/118.

Example of calculating VAT on sales

Romashka LLC sold materials for the amount of 590 thousand rubles. (including VAT - 18%: 90 thousand rubles) Amount of VAT on sales will be 90 thousand rubles.

Tax deduction (“input” VAT)

The amount of VAT calculated on the purchase of goods is called tax deduction or “input” VAT. The VAT on sales is reduced by this amount, and if the “input” VAT is greater than the VAT on sales, the difference is subject to reimbursement from the budget (VAT recoverable).

For example, goods were sold for a total amount of 118 thousand rubles. (including VAT on sales - 18 thousand rubles), and purchased for the amount of 236 thousand rubles. (including tax deduction - 36 thousand rubles). The total amount of VAT to be refunded will be 18 thousand rubles.(36 thousand rubles – 18 thousand rubles).

VAT to be restored

Recoverable VAT is the amount of tax that must be calculated and included in the tax return in certain cases.

For example, you purchased the product and claimed a deduction for it. Then we decided to switch to one of the special modes. At the time of the transition to the special regime, a certain part of the goods remained unsold.

Since a VAT deduction was claimed, but the goods were not sold, it must be restored. This is due to the fact that from the moment of transition to a special tax regime you will not be a VAT payer.

Note: cases when VAT is subject to restoration are indicated in clause 3 of Art. 170 Tax Code of the Russian Federation.

Value added tax payable

If the VAT calculated on sales exceeds the tax deduction, the tax amount is subject to payment to the budget.

Tax is paid at the end of each quarter until the 25th each of the three months following the previous period, in equal shares.

For example, according to the declaration for the 2nd quarter of 2018, VAT payable is equal to 90 thousand rubles. The tax will need to be paid by:

• July 25 – 30 thousand rubles (1/3);
• August 25 – 30 thousand rubles. (1/3);
• September 25 – 30 thousand rubles. (1/3).

Note: tax can be paid in full in the first month after the end of the quarter. The main thing is to pay at least 1/3 of the tax amount by the 25th day, the first month after the previous quarter, otherwise there will be a delay in payment by this deadline.

Note: if you are not a VAT payer, but you have issued an invoice with an allocated VAT amount, the tax will need to be paid in full within 25 days after the end of the quarter.

VAT recoverable

If the tax deduction (“input” VAT) exceeds the amount of VAT calculated on the sale, the difference is subject to reimbursement from the budget.

It is necessary to distinguish between concepts "tax deduction" And "VAT recoverable". A tax deduction is an expense (the amount of tax calculated to buyers, by which VAT on sales is subject to reduction), and “VAT refundable” is the difference between VAT on sales and a tax deduction.

VAT, as a general rule, is reimbursed after the completion of a desk tax audit of the declaration submitted to the Federal Tax Service (in which VAT is declared not to be paid, but to be reduced).

In a number of cases, VAT can be refunded before the start of the audit on an application basis, by submitting a bank guarantee or without it, on the grounds listed in paragraph 2 of Art. 176.1 Tax Code of the Russian Federation.

VAT reporting

At the end of each quarter, VAT payers need to submit a tax return. Deadline - until the 25th first month of the next quarter.

Since 2014, all taxpayers submit returns for this tax electronically.

Note: if the reporting is submitted on paper, this will be equivalent to failure to submit a declaration.

VAT payers are required to maintain tax accounting registers: books of purchases and sales.

If during the tax period (quarter) the taxpayer had no VAT transactions and there was no movement of funds through current accounts and cash, he can file

Value added tax (VAT) is levied by the state on that part of the cost of goods, services or work that exceeds their cost.

An enterprise that sells goods charges VAT on the amount of revenue and sells it at a price consisting of cost, revenue and VAT. This is why the tax is sometimes called indirect, because the buyer pays for it.

All issues related to VAT are regulated in Chapter 21 of the Tax Code of the Russian Federation.

Organizations and individual entrepreneurs are required to pay tax to the budget. Valid exceptions, according to which the following are exempt from its accrual:

1. Firms and individual entrepreneurs that use special taxation regimes - UTII, simplified.
2. Payers whose total revenue for the three months preceding the reporting period did not exceed 2 million rubles.
3. Some special categories of organizations (participants of Skolkovo projects).

What operations are not taxed?

Tax must be paid from following operations and objects:

1. Sale of goods, works and services by payers (as well as donations, gratuitous provision of services, performance of works).
2. Advances received for goods not yet shipped, services not rendered, work not performed.
3. Import of goods into the territory of the Russian Federation.
4. Transfer of goods for the payer’s own needs, performance of construction and installation work for the payer’s own purposes.

No need to pay tax on following objects and operations:

1. When fixed assets and other assets are transferred to a non-profit organization, they will not be used for the purpose of generating commercial profit or forming an authorized capital.
2. Privatization and sale of state property on the territory of the Russian Federation.
3. Services and work provided by a government agency within the framework of its main activities, provided for by law.
4. The sale of property to an organization declared bankrupt to pay off its debts.
5. Transfer to the state of buildings and structures that have social and cultural purposes, intended for human habitation, as well as infrastructure facilities.
6. Sale of plots of land.

Rates in 2019

Procedure for calculating and paying tax

To calculate the amount that will need to be transferred to the state, the tax base is determined. When selling goods, the amount of revenue is taken as the amount of revenue. If an enterprise sells goods taxed at different rates, then For each type, the base is calculated separately.

For donated objects the basis is their market valuation at the time of transfer (you should keep documents confirming it - an appraiser’s report or printouts of price lists, offers with specified dates).

If you receive an advance, tax will need to be calculated on the entire amount. Formula for calculating the amount of tax to be paid to the budget:

tax base * tax rate = tax amount - tax deductions = amount to be paid to the budget

As can be seen from the formula, the tax amount can be reduced through deductions consisting of:

1. Amounts of VAT present in the cost of purchased goods (if there are the necessary documents - an invoice or a single document provided upon shipment).
2. VAT calculated on the amounts of travel and entertainment expenses issued.
3. VAT calculated from partial payments towards future supplies.
4. In other cases provided by law.

If the amount of deductions is greater than what needs to be paid, the organization can apply for compensation to the Federal Tax Service. To do this, you need to send a request and indicate the details to which you want to transfer money. You need to be prepared for the fact that the tax office will check your refund report especially carefully.

The amount of tax that remains to be paid after deductions must be divided into three equal parts, each of which is transferred within three months following the reporting quarter, but no later than the 25th (if it is a weekend or holiday, then on the first working day after it). day).

Filing declarations

Reports are provided for each quarter; no changes are yet expected in the deadlines for their submission - this 25th of every monthA following the reporting period. The declaration must be sent by:

• The 25th of January;
• 25th of April;
• July 25;
• the 25th of October.

Along with the declaration, information is sent from the sales book and purchase book, which discloses information about the counterparties, the amounts of the transaction in general and the tax in particular.

There are no changes compared to 2017 in the procedure for processing and filling out information. If it is necessary to correct the data both in the report itself and in the attached information on invoices, a declaration with clarification is submitted (the entire declaration is submitted anew, and not just the part to which changes have been made).

If the Federal Tax Service requires you to explain any information contained in the report, then you can also provide this information only inin electronic format(previously it was possible on paper). A special form for the document with explanations should be developed in the near future.

Failure to meet deadlines, as before, threatens with fines and blocking of the company’s current accounts, so you should not leave everything until the last day. You should prepare documents in advance, and it is better to ensure that all the necessary information is available during the quarter.

The VAT increase from 18% to 20% is shown below in the video.