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How to allocate VAT from the amount depends on at what rate - 20 and 10 percent - VAT is considered. There are four ways to calculate and charge VAT. By the way, these are two different operations and should not be confused. Two are easy and two are more difficult. In the article you will find all the formula for allocating VAT from the total amount.

Companies on the common system sell goods with VAT, so buyers are usually told the total amount of the purchase, that is, the cost of the goods, which already includes tax. To find out the amount of tax, you need to calculate VAT from the amount that is recorded in the contract and other documents for the transaction.

When it is required to deduct VAT from the amount of goods

Companies are required to charge VAT on the following transactions:

• sale of goods;
• performance of work, provision of services;
• free transfer of products, etc.

When an organization sells a product, it draws up a package of documents. It usually includes a sales contract, shipping documents and an invoice. In the waybill and invoice, three indicators are recorded: the price without tax, the cost of goods with tax, and also separately the amount of VAT.

If the documents provided by the seller do not include VAT from the amount, the buyer will not be able to receive a deduction. The same will happen if the seller incorrectly calculates VAT.

There are several ways to separate VAT from the amount. For example, you can use an accounting program or an Excel spreadsheet. But the easiest way is to calculate the tax using the formula. The formula for allocating VAT from the total amount is later in the article.

The tax base for VAT under contracts in foreign currency is determined taking into account the specifics. They are connected with the fact that the buyer can transfer payment both in foreign currency and in rubles. An example of how to allocate VAT from foreign currency revenue >>>

How to allocate VAT from the amount - formula for tax at a rate of 20 percent

To find VAT from the amount, you do not need to memorize complex formulas. It is enough to make a proportion. If you know the cost of the goods, including VAT at a rate of 20 percent, you need to multiply the original value by 20 percent, and then divide by 120. This way we will find out the amount of tax in the total amount of the transaction.

Some employees find it easier to use a ready-made formula for calculating VAT from the amount of goods. The choice of formula depends on the rate at which the company plans to calculate VAT. How to allocate VAT 20 from the amount, see below.

The 20% VAT rate is effective from January 1, 2019. VAT at a rate of 20 percent is required for transactions made after December 31, 2018. That is, if the shipment of goods (works, services) took place on January 1, 2019 or later. Apply the 20% rate on shipment even if the organization received an advance against future deliveries in 2018 and calculated tax on it at the rate of 18/118. Answers to difficult questions related to the application of different tax rates >>>

How to allocate VAT from the amount - formula for tax at a rate of 10 percent

Sometimes the tax is charged at a rate of 10 percent. It is used for food products, children's products, medical products and printed matter(Clause 2, Article 164 of the Tax Code of the Russian Federation). In this case, you can calculate VAT at a rate of 10 percent in the same way as for 18 percent: the total value must be multiplied by 10, and then divided by 110.

The formula for deducting VAT at a rate of 10 percent from the amount:

Calculate VAT from the advance (partial payment) using the formula:

Examples of how to calculate the amount of goods without VAT

To determine the net value of goods, one must first subtract VAT from the price, taxed at a rate of 10 or 20 percent. And then subtract the resulting value from the total cost.

The organization sells office tables at a price of 8,400 rubles, including 20 percent VAT.
The accountant will allocate VAT from the number 8400 as follows: 8400 rubles. × 20 / 120 = 1400 rubles.
The cost of goods without VAT will be 7000 rubles. (8400 rubles - 1400 rubles).

The company entered into an agreement for the purchase of meat with a total value of 55,000 rubles, including 10 percent tax.
The allocation of VAT from the amount will occur as follows: 55,000 rubles. × 10 / 110 = 5000 rubles.
The cost of production without VAT is 50,000 rubles. (55,000 rubles - 5,000 rubles).

How to charge VAT on the amount of goods without tax

The seller can buy goods without VAT. For example, at the seller on simplified. Since the company is on a common system, when reselling VAT, it will be necessary to charge over the price of the goods.

In such cases, companies also solve another problem: how to add VAT at a rate of 20 or 10 percent.

How to calculate VAT at a rate of 20 percent

There is also a second option. First, you can first separately calculate VAT from the amount of goods. To do this, its price is multiplied by 20 or 10 and divided by one hundred. And then the resulting value is added to the value of the goods without tax.

Value added tax is mainly faced by companies and individual entrepreneurs applying OSNO.

The most common object of taxation is the sale of goods (works, services) in the territory Russian Federation. A complete list of taxable objects can be found in Art. 146 of the Tax Code of the Russian Federation.

There are three types of tax rates:

0% - here the VAT calculator is not needed;

10% - our calculator will help you find out the exact amount of tax;

The need to calculate VAT most often arises with the seller. The tax should be reflected in the invoice (act) and invoice or in the UPD, which replaces these two documents. Also, VAT is reflected in supply contracts, in specifications, in invoices for payment.

The buyer must also verify the correctness of the VAT calculation in the documents received from the supplier. The fastest and easiest way to calculate VAT is to use an online calculator.

How to allocate VAT from the total amount

In order not to make mistakes when calculating VAT, use our calculator.

All the necessary formulas for calculation are already built into the calculator.

Typically, accountants check the tax calculation manually using a conventional push-button calculator.

VAT calculation formula (18% rate).

VAT = amount: 1.18 x 18%.

VAT calculation formula (10% rate).

VAT = amount: 1.1 x 10%.

Calculation example. Globus LLC has repaired the warehouse at Mechta LLC. According to the estimate, total cost works amounted to 83,200 (Eighty-three thousand two hundred rubles), including 18% VAT.

To find out the amount of VAT, enter 83,200 in the "Price" field. Then click next to the "Select VAT" value. The final step is to select the desired tax rate - 18%. Our calculator will automatically calculate the required amount. VAT will be equal to 12,691.53 rubles.

It is easy to check the calculation: 83,200: 1.18 x 18% = 12,691.53.

How to calculate VAT from above

It is much easier to charge VAT on top of a given amount. To do this, simply multiply this amount by the tax rate.

Our online calculator will not only calculate the tax, it will also show the amount without VAT and the total amount.

In order to find out the amount with VAT in one step, the accountant must multiply the amount without VAT by 1.18 (at a rate of 18%) or by 1.1 (at a rate of 10%).

Example of calculating the total amount. Let's say a product without VAT costs 56,000 (Fifty-six thousand rubles). VAT is 10% of this amount. You need to know the total cost of goods with VAT.

The cost of the goods \u003d 56,000 x 1.1 \u003d 61,600 rubles.

To find out the amount of VAT, you need to multiply the original amount by 0.1.

56,000 x 0.1 \u003d 5,600 rubles.

The same result can be obtained if the initial amount is multiplied by 10% (56,000 x 10% = 5,600).

To save time when calculating tax and avoid mistakes, use the online VAT calculator.

Calculation example. Globus LLC has repaired the warehouse at Mechta LLC. According to the estimate, the cost of work, excluding VAT, amounted to 83,200 (Eighty-three thousand two hundred rubles). VAT is 18%. The accountant of Globus LLC must calculate the tax and the total cost of the work.

Option number 1

Let's calculate VAT first.

83,200 x 18% = 14,976 rubles.

Now we calculate the total cost of the work by adding the two sums.

83,200 + 14,976 = 98,176 rubles.

Option number 2

First, we determine the total cost of work with VAT.

83,200 x 1.18 = 98,176 rubles.

Now let's calculate the amount of VAT.

98,176: 1.18 x 18% = 14,976 rubles.

In all documents, the accountant of Globus LLC will indicate the following values:

cost without VAT - 83,200 rubles;

VAT — 14,976 rubles;

the cost with VAT is 98,176 rubles.

In the Russian Federation, value added tax is one of the main sources of filling the state budget. In terms of revenues to the treasury, only income tax can be compared with VAT. Naturally, the state pays great attention to the correct calculation of the tax and the compliance of the profile of enterprises with the rates established by the state.

What does VAT mean?

Value Added Tax (VAT) refers to indirect taxes. Its essence lies in the fact that the state budget is charged with the amount of value added, which inevitably arises in the process of production or sale of goods and services. Those. the amount of VAT is added to the selling price.

The amount of tax may vary depending on a particular type of product with which a particular enterprise or entrepreneur works. The tax rates will also vary.

VAT calculation produced using special formulas. This process is not particularly difficult, so the calculation can be performed both independently and with the help of specialized programs for accountants.

VAT rate in Russia

According to Art. 164 of the Tax Code of the Russian Federation for residents of the country for taxable goods and services is established VAT rate equal to 18%.

There are also a number of categories of taxpayers who, according to their line of business, are given the opportunity to work at a reduced VAT rate of 10%. These categories include:

• some goods for children;
• some food products;
• books and periodicals intended for educational institutions;
• some domestic and foreign medical products.

VAT rate in 2014

2014 did not bring any legislative changes regarding the value added tax rates. Thus, the rates remain at the same level and amount to 18% for enterprises under the general taxation system, and 10% for those operating under the simplified system.

Who pays VAT and who does not

In addition to the above, there is another option for the value of the VAT rate - 0%. This suggests that the activities of some enterprises are not subject to value added tax or these enterprises are exempt from paying VAT to the state budget.

• legal entities - residents of the Russian Federation (these include all kinds of LLCs, OJSCs, CJSCs, etc.);
• individual entrepreneurs of the Russian Federation;
• importers and exporters.

However, in the event that the sales proceeds, excluding VAT, of a particular enterprise or entrepreneur during the last three calendar months amounted to no more than two million rubles, this organization or an individual entrepreneur can receive exemption from paying VAT to the budget. True, this does not apply to income from import operations and excisable goods.

It should be understood that exemption from VAT is not an obligation of the state, but a right granted to individual enterprises or entrepreneurs. Therefore, even if an organization sees that, based on the results of its activities, it falls under the preferential system and can be exempted from paying tax, it must continue to pay VAT in full.

If you want to use the tax exemption, you must submit to the tax office the necessary package of documents related to the activities of the enterprise, and a completed notification form. This must be done before the 20th day of the month from which they want to receive an exemption.

VAT exemption is granted for a period of 12 months. After this period, it must be received again. Otherwise, the enterprise again falls under the general system of taxation.

In a situation where during the grace year for any consecutive three months the limit of 2 million rubles was exceeded, the taxpayer is obliged to pay VAT in full for the month when the amount of revenue was exceeded. The same applies to the sale of imported and excisable goods. If this is not done on your own, the tax inspectorate, after detecting a violation, will impose fines and penalties.

Formula for calculation

To calculate the amount of value added tax you need to know the following formula:

Snds \u003d S * 1.18, (1)

where S is the cost of goods without VAT.

This formula is suitable for payers of the general taxation system with a rate of 18%. For organizations operating under a simplified system with a rate of 10%, the formula will take the following form:

Snds \u003d S * 1.10 (2)

For clarity, let's take an example.

Suppose the cost of goods without adding tax is 1,000 rubles - this amount is called the tax base. The company works on the general system of taxation. Therefore, using formula (1), we obtain:

1,000 * 1.18 \u003d 1,180 (rubles)

It is at this price that this product will be available to the end consumer.

How to allocate VAT from the amount?

In those cases where we know the price of the product with the tax already included in it, i.e. required allocate VAT from a specific amount, a modified version of the first (or second) formula is used:

S = Snds / 1.18, (3)

S = Snds / 1.10 (4)

For example, the selling price of the goods is 1,000 rubles. In order to calculate the amount of value added tax, we perform the following calculation:

1,000 / 1.18 = 847 (rubles)

How to calculate VAT from the amount? Examples.

If the amounts of the tax base and the selling price of the goods are known, by a simple calculation it is possible to allocate the amount of VAT:

VAT \u003d Snds - S (5)

The tax base of the goods is 1,000 rubles. Having charged VAT according to the formula (1), we received the sum of the cost of the goods, including VAT - 1,180 rubles. To find out the amount of the tax itself, we calculate:

1,180 - 1,000 = 180 (rubles)

Those. the amount of VAT charged by the taxpayer of the general system on goods worth 1,000 rubles will be 180 rubles.

Also, the amount of VAT can be determined in another way. To do this, you only need to know the tax base, i.e. the value of the goods before tax, and the interest rate according to the type of activity:

VAT = S*0.18, (6)

VAT = S*0.10 (7)

The amount before tax is 1,000 rubles. The interest rate of the enterprise is 18%. We believe:

1,000 * 0.18 \u003d 180 (rubles)

As we can see, the same amount of VAT was obtained as when using formula (5), only on the basis of one, and not two, indicators.

Thus, the calculation of the amount of value added tax is not a big deal, it only requires care and scrupulousness, and even then at first, until it becomes a habit.

In addition, you can use the accounting software, for example, the program "1C:Enterprise" or "1C:Accounting". There, VAT is calculated automatically when posting an invoice, which indicates the cost of goods or services.

The VAT calculator calculates the tax online. The calculator will help allocate or charge VAT. The results are displayed both in numbers and in words.

You can change the VAT rate, copy and save the final calculations in the calculator's memory.

Instructions for working with the VAT Calculator

The operating mode can be changed by clicking on the corresponding button or by clicking on the name of the operating mode.

If necessary, change the VAT rate.

All calculations on the VAT calculator can be made even if there is no Internet connection.

The last entered "Operating mode" and "VAT rate" are stored in the memory of the calculator.

To copy "VAT Amount" or "Amount Without / With VAT" click on the numbers, a special window will appear.

When you click on the "X" button, the calculator is reset to its original settings (VAT allocation at a rate of 18%).

Calculation results are displayed both in numerical form and in words. It is convenient to copy amounts in words from special fields.

The table of saved results can be edited by deleting unnecessary calculations.

By clicking on a row in the table of saved results, you can transfer the data to the main calculations.

To separate VAT from the amount, you need to multiply the Price with VAT by 18 and divide by 118.

Calculating VAT is also not difficult. It is necessary to multiply the Price without VAT by 0.18 (we get the amount of VAT) and add the Price without VAT to the result.

For example, let's charge VAT on 550: 550x0.18 + 550 = 649. VAT is 99.00, the amount including VAT is 649.00..

In Russia, VAT (Value Added Tax) was first introduced in 1992. Initially, the rules and procedure for calculating VAT were regulated by a separate law “On Value Added Tax”, later VAT was regulated by Chapter 21 tax code.

Initially, the VAT rate reached 28%, but was later reduced to 20%.

Now the main VAT rate in force in Russia is 18%. The reduced VAT rate of 10% applies to medical and children's products, printed editions, book production.

The VAT calculator is the simplest and fastest way to calculate the amount of tax payable. If you do not know how to calculate VAT correctly, use our service. It is not necessary for a novice entrepreneur or an inexperienced accountant to delve into the intricacies of mathematical calculations. It is enough to enter the amount of income from which it is necessary to withhold, or the amount to which tax must be added.

How to calculate VAT (18%) for legal entities 2016 on a calculator

You are a representative of an organization and you want to understand how to charge VAT on an amount in order to include tax in the final price of the goods, or how to separate VAT from the existing amount. When using a calculator, perform the only action - enter the number in the line.

On the right, the allocated and accrued fee will appear, as well as the amount of the sale or purchase, with and without tax.

Since some goods are subject to 10% VAT, you can replace the value in the “tax rate” line.

Other numbers will immediately appear in the fields on the right.

What is this tax and what amounts are subject to it?

The state collects value added tax from organizations and entrepreneurs who sell goods, services, works, and import products through customs.

To understand why this indirect fee is charged, let's look at what value added is. Value added is the difference between the purchase price of a product and the sale price. Income that is taxed.

They are subject to advances received and the price of products that the company gives away for free (in this case, VAT must be calculated from the market value).

It is easier to understand with an example what is the allocation of VAT from the amount, and how to correctly calculate VAT.

You are an entrepreneur and you bought a product from a supplier for 118 rubles. Of these, 18 rubles is the amount of the fee at the rate of 18% that you paid, as it is included in the price of the goods. Without the collection, the purchase would cost 100 rubles. You want to sell this product for 150 rubles - with a 50% markup. To the cost you add 18% of the tax that the buyer of the goods will pay.

18% from 150 rubles - 27 rubles. So, you are selling goods for 177 rubles, including VAT. Your company does not pay the entire tax that it receives from the buyer to the budget. You need to pay from the part of the price that you put on the sale. Those 18 rubles that you paid to the supplier upon purchase are deducted from the final VAT of 27 rubles.

The tax that you owe the state will be 27 - 18 = 9 rubles.

In Russia, this tax is paid by all firms and entrepreneurs, except:

those whose revenue per year is not more than 2 million rubles. (To be exempt from paying tax, submit an application to the Federal Tax Service).

There are 2 regular rates:

And one concession:

The most commonly used base rate is 18%.

A reduced rate of 10% applies to the sale of those types of goods that are listed in the law:

food products listed in Article 164 of the Tax Code of the Russian Federation;

some medical products;

A preferential zero rate, like a ten percent rate, is used when selling goods, works and services from a clearly limited list (). One of the items on the list is export. The right to use the 0% rate is documented.

Sometimes the tax needs to be calculated from income with VAT already taken into account. Then the reverse method of calculation is applied according to the formulas:

These are the settlement rates 18/118 or 10/110.

Example: a company received an advance in the amount of 118 rubles, including VAT. The fee from such an advance is paid using the estimated rate and it will be: 118 * 18/118 = 18 rubles. In fact, the result in the calculation remains the same as when using the usual rate of 18%. The calculation formula will help you check whether you calculated the tax at the regular rate correctly.

There are seven cases when the estimated rate is used - they are listed in Article 164 of the Tax Code. The tax is calculated in this way only if the fee is already included in the amount of money received.

Estimated rates apply:

When receiving funds for goods from the list of Article 162 of the Tax Code of the Russian Federation. It:

the money the firm receives from the sale of financial assistance or to replenish the fund;

income in the form of interest for payment for products with promissory notes or bonds or in the form of interest that is higher than the main rate of the Central Bank;

income from insurance payments in case of non-fulfillment of obligations by partners.

Upon receipt of advances for the forthcoming delivery or transfer of property rights;

Withholding VAT by tax agents;

When selling acquired property;

When selling agricultural products;

When reselling cars purchased from individuals;

When transferring rights to property under paragraphs 2-4 of Article 155 of the Tax Code of the Russian Federation.

Deduction - the amount of tax that you paid when buying goods from a supplier. With the further sale of products at the price you set, you will pay tax minus this amount. At the same time, you must have papers from the supplier proving the purchase of products and payment of VAT included in the price. Confirmation - invoices. In addition to the amounts presented by suppliers, tax can be deducted (Article 171 of the Tax Code of the Russian Federation):

retained at importation at customs;

paid to the budget upon sale, if the buyer then refused and returned the goods;

paid in advance, if the contract is later terminated and the prepayment is returned;

provided by the contractor capital construction or installation (dismantling) of fixed assets;

presented by suppliers of goods needed for the company's own construction needs;

paid to the budget during construction for the needs of the company;

transferred to the budget by tax agents;

paid in connection with travel or hospitality expenses;

paid for exports not previously confirmed by papers after confirmation;

paid from the value of the property included in the authorized capital.

For individual entrepreneurs, it is calculated in the same way as for organizations. There is also no difference in the terms of payment - taxpayers submit a declaration and pay tax before the 25th day of the month following the reporting quarter.

VAT allocation formula used in the calculator

Here is the formula that is used in the VAT calculator. If you understand the principle, then you can do the calculation without the help of the service. Suddenly there is no Internet at hand?

To allocate VAT: divide the required value by 1 + 18% (this is 1.18), then subtract the original amount, multiply by -1 and round to the nearest kopeck.

Let's analyze the formula using our example: we select the amount at the rate of 18% from 118 rubles.

Calculating VAT on the required amount is even easier. If the amount of income without VAT is multiplied by 0.18, the amount of the tax itself is obtained, and if multiplied by 1.18, the cost of the goods, including tax.

Again, the simplest example: we charge 18% VAT on 100 rubles.

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How to calculate VAT correctly?

At the first encounter with the need to calculate VAT, you can get confused - everything seems so confusing.

However, having adopted a few simple formulas and having worked out their practical application on real examples, you can very quickly become a real virtuoso of the necessary calculations.

VAT is an indirect tax, it is included in the price of the goods. And the seller does it himself. It is important to calculate VAT correctly so that you do not violate the law and do not miss the opportunity to save.

Why is it important to calculate VAT?

• to easily calculate its amount for payment;
• to correctly include it in the selling price of the sale;
• in order to unmistakably allocate the amount of VAT in the price of the purchased goods - to deduct it from the total amount of VAT accrued on the subsequent sale;
• in order to calculate the value of the purchased goods, excluding VAT, based on its total value - to determine the amount added to the price of the goods and subject to taxation upon further sale.

Initial data

To calculate any tax, you need to know 2 parameters − base and tax rate.

Basis of calculation

In the case of VAT, the tax base is the amount added by the payer to the market price of the goods at the stage of production or sale.

The tax is paid not on the total value, but on the value added to the price of the goods, which was formed by previous producers or sellers.

If the goods repeatedly change hands with the growth of their value, then the VAT is paid by each new owner - as a percentage of the added price.

State share

VAT is charged for each transaction with the goods.

Only the difference between the tax determined for the total value of the goods and the tax deductions is transferred to the budget when paying VAT at the next stage.

tax deductions- those amounts of VAT that have already been paid earlier - at previous stages of production or sale of this product or its individual components (for example, a tax on materials or components already paid by their supplier).

When calculating VAT, it is taken into account that goods and services are divided into the following groups:

• subject to VAT - at a rate of 18%, 10% or 0%;
• not subject to VAT - on a permanent basis or for a period of 1 year.

Sales transactions (except for excisable goods and import into the Russian territory) for entrepreneurs who have chosen to pay taxes are not subject to VAT:

• under the simplified system (USN);
• according to the system for manufacturers of goods Agriculture(ESHN);
• payment of a single tax (UTII).

Organizations and entrepreneurs whose sales proceeds (without VAT) do not exceed 2 million rubles for the previous 3 calendar months are exempted from paying VAT for a period of 1 year upon submission of a notification (according to Article 145 of the Tax Code of the Russian Federation).

Important:

• if in these situations the seller presents the buyer with an invoice with the allocation of the amount of VAT, then he is no longer exempt from the obligation to pay tax;
• notification is voluntary and not mandatory;
• if in one of the months of the year in which the VAT exemption was granted, the amount of sales proceeds (without tax) exceeded 2 million rubles, then it is necessary to notify the tax authority and charge tax for that month.

What is subject to lower VAT

Calculation of VAT at a rate of 10% is due for:

• sales operations (the full list is in clause 2 of article 164 of the Tax Code of the Russian Federation):
• food products;
• children's goods;
• periodicals and book products of educational, scientific and cultural direction(except for printed publications of advertising and erotic direction);
• medical goods;
• breeding stock, embryos and seed material;
• passenger and baggage transportation services by air within the country (except for delivery to the Crimea and Sevastopol or from these points);
• importation into the territory of the Russian Federation of the listed goods (according to paragraph 5 of Art. of the Tax Code of the Russian Federation).

The 0% VAT rate is applied to transactions for goods or services sold, as defined in clause 1, article 164 of the Tax Code of the Russian Federation. This mainly applies to export operations.

"In a separate line" can be identified situations defined by clause 4 of article 164 of the Tax Code of the Russian Federation, in which the amount of tax is calculated at the "estimated rate" - 18/118 or 10/110.

In all other cases, in accordance with paragraph 3 of article 164 of the Tax Code of the Russian Federation, VAT is calculated at a rate of 18%.

If an enterprise or organization sells products subject to VAT at different rates, then the calculation is carried out separately for each group.

How to calculate VAT from the amount?

A task. Known "bare" (without tax) cost of goods Sum. It is required to calculate VAT from it.

Action algorithm

Using the formula for finding the percentage of the number, we get (respectively for the VAT rate of 18% and 10%):

VAT = Soum*18/100

VAT = Soum*10/100

The formula for calculating VAT from the amount

VAT = Soum*0.18

VAT = Soum*0.1

Example. The cost of goods without VAT is 5000 rubles.

VAT in this case, depending on the rate, will be equal to 5000 * 0.18 = 900 (rubles) or 5000 * 0.1 = 500 (rubles).

How to allocate VAT

A task. The total amount is known, including VAT - Sumnds. It is required to deduct VAT from it.

Action algorithm

Step 1. We find the amount without VAT, taking into account what rate is applied - 18% or 10%:

Sum = Sumnds - Sum/1.18

Sum = Sumnds - Sumnds/1.1

Step 2 We determine the amount of VAT by subtracting the amount without VAT from the total amount:

VAT = Sumnds - Sumnds/1.18 = Sumnds * (1 - 1/1.18) = Sumnds *18/118

VAT = Sumnds - Sumnds/1.1 = Sumnds * (1 - 1/1.1) = Sumnds *10/110

Formula for calculating (allocating) VAT from the total amount

VAT = Sumnds *18/118

VAT = Sumnds *10/110

Example. The supplier received products for a total amount of 22,000 rubles. It is required to allocate VAT from it to calculate the deduction.

Method 1. Substituting the data into the formula, we get:

at a rate of 18%, VAT = 22000 * 18/118 = 3356 (rubles);

at a rate of 10%, VAT = 22000*10/110 = 2000 (rubles).

Method 2. Let's find the VAT by subtracting the amount without tax from the total amount, using the result obtained in the previous example:

at a rate of 18%, VAT = 22000 - 18644 = 3356 (rubles);

at a rate of 10%, VAT = 22000 - 20000 - 2000 (rubles).

The principle of calculation is quite simple. It was created in order not to pay value added tax twice for the same product.

How to calculate VAT

A task. The cost of the goods is known without taking into account the sum tax and the VAT rate. It is required to calculate VAT, that is, to include it in the sales price.

Action algorithm

Step 1. We calculate VAT at the rate applicable to this operation:

VAT = Soum*0.18

VAT = Soum*0.1

Step 2 We add the found VAT to the original “bare” amount:

Sumnds = Sum+VAT = Sum + Sum*0.18 = Sum*(1+0.18) = Sum*1.18

Sumnds = Sum + VAT = Sum + Sum * 1/10 = Sum * (1 + 0.1) = Sum * 1.1

The formula for calculating the amount with VAT

Sumnds = Sum * 1.18

Sumnds = Sum * 1.1

Example. The cost of goods without VAT is 5000 rubles. Then, when VAT is included, it will be, depending on the tax rate, 5000*1.18=5900 (rubles) or 5000*1.1= 5500 (rubles).

How to calculate the amount without VAT

A task. The amount with VAT is known - SUMnds. It is required to calculate the amount without VAT - Sum.

Action algorithm

Step 1. We write down the formula for calculating the amount with VAT:

Sumnds = Sum * 1.18

Sumnds = Sum * 1.1

Step 2 We obtain from it the formula for calculating the amount without VAT:

Sum = Sumnds /1.18

Sum = Sumnds /1.1

Example. Materials worth 22,000 rubles were received from the supplier. It is required to allocate the amount without VAT from the total amount.

Applying the formula, we find the amount without VAT as part of the total amount:

22000 / 1.18 = 18644 (rubles) - at a rate of 18%;

22000/1.1 = 20000 (rubles) - at a rate of 10%.

How to calculate advance VAT

In some cases, prescribed in paragraph 4 of Article 164 of the Tax Code of the Russian Federation, the VAT rate is determined by calculation. First of all, this concerns finding the amount of VAT that is payable upon receipt of prepayment (advance payments).

The advance VAT tax rate is determined as a percentage of the rate corresponding to a given product or service (10% or 18%) to the taxable base, which is taken as 100% and increased by the required tax rate. In this situation, we talk about the application of the estimated rate.

Action algorithm

Step 1. We determine the estimated rate depending on the corresponding fixed VAT rate corresponding to this product (18% or 10%):

PC = 18%/(100%+18%) = 18/118

PC = 10%/(100%+10%) = 10/110

Step 2 We find the advance VAT by multiplying the base - the cost of goods without VAT Soums by the estimated rate:

VAT advance = Soum*RS = Soum*18/118

VAT advance = Soum*RS = Soum*10/110

Formula for Finding Advance VAT

VAT advance = Sum*18/118

VAT advance payment = SUM*10/110

Example. An advance payment in the amount of 59,000 rubles was received from the buyer. It is required to determine the amount of VAT payable.

• If the goods belong to the group subject to VAT at a rate of 18%, then the estimated rate of 18/118 is applied and you must pay

VAT advance = 59000*18/118 = 9000 (rubles).

• If the goods are subject to VAT at a rate of 10%, then the estimated rate of 10/110 is applied and it is necessary to pay

VAT advance \u003d 59000 * 10/110 \u003d 5364, 64 ... (rubles).

On a national scale, it is important that VAT is a tax that is in second place among all in terms of the amount that replenishes the budget. Only income tax brings more.

To an ordinary taxpayer who honestly carries out any economic activity, relevant and meaningful to know all the features associated with the calculation of VAT.

Understanding the essence of VAT will help in determining what type of VAT calculation operation should be applied in a particular situation - charging VAT, including VAT in an amount, or deducting tax from it.

Awareness in the nuances and details of calculations will allow you to be confident in the correctness of the calculations and not miss the opportunity to reduce tax payments or even exempt them from them.

Source: http://ip911.ru/nalogi/nds-iz-summy.html

How to calculate VAT and calculate 18% of the amount - calculation formula

One of the most common and discussed taxes in the Russian Federation is the value added tax. Its share in the formation of the state budget (according to the Ministry of Finance of the Russian Federation) is about 25-35%.

Taxpayers are necessarily large entrepreneurs and organizations. However, some small businesses also face the need to pay VAT to the budget.

VAT is an indirect tax. When it is used, the budget is replenished with revenues taken from a part of the cost of goods. The final payer can be considered the consumer who pays the seller this tax along with the purchase price.

Having made a sale, the manufacturer or seller is obliged to report to the state for the received share of VAT, paying the required amount to the budget as a tax.

In most cases, it is the sale of goods and services that is subject to taxation, with the exception of some objects of sale, regulated by law RF.

The performance of export-import operations with the movement of goods across the border of the Russian Federation is also subject to VAT, but on slightly different conditions than for normal sales in the territory of the Russian Federation.

Currently, tax payers are required to submit declarations and make the required deductions on a quarterly basis (if we are talking about value added tax when sold in the country).

Of the total amount of goods sold, the share attributable to tax is transferred to the budget. The result obtained is reduced by the VAT paid on the purchase of goods from other suppliers.

About the essence of VAT in simple words:

It should be remembered that all transactions must be documented. Special attention should be given receipt documents in particular, invoices. Their absence or improper registration will lead to an overestimated amount of tax, which is unprofitable for any business entity.

Existing rates

On the this moment There are three rates of value added tax in the country: 18%, 10% and 0%. Their use depends on the product itself, the type of operation performed.

In some cases, products and services are exempt from this tax at all. Religious goods, some products made public organizations disabled people, handicrafts, residential buildings, sale of ore containing precious metals.

Some services can also be classified as non-taxable transactions. This is the implementation of banking operations, the organization of gambling, services in the field of culture and art, social service certain segments of the population medical services. A complete list of objects that are not subject to taxation is listed in Art. 149 of the Tax Code of the Russian Federation.

18%

The basic rate is 18%. It is valid for the entire sale of services in Russia. Goods are subject to this tax at a rate of 18%, if they are not included in the list of products for which a preferential rate of 10% applies. You can find out about the status of products in the Tax Code, art. 164.

10%

Goods with a 10% rate include essential foodstuffs, except for gourmet products - dairy and meat products, bakery products, eggs, oils, vegetables, baby food. Also under 10% are goods for children, including for newborns, printed publications, medical goods.

0%

The rate of 0% is applied when performing operations performed when crossing the border of our state.

Many mistakenly believe that 0% VAT and tax exemption are one and the same. But do not confuse these terms in order to avoid fines and other claims from the tax authorities in the future.

The 0% rate assumes further self-assessment of tax on documents received from foreign suppliers. In this case, the tax will even have to be paid in a shorter time than usual.

Moreover, all business entities act as payers, even those that are exempt from paying VAT or are on preferential regimes, such as the simplified tax system or UTII.

Who pays VAT

Basically, all entrepreneurs and organizations that do not use preferential taxation regimes are required to calculate and pay this tax.

The only exceptions are those who are exempted from paying it in accordance with Art. 145 Tax Code due to small trade turnover. This category of persons may submit an application for exemption to the INFS if the proceeds for the previous three-month period do not exceed 2 million rubles.

Entrepreneurs and organizations using UTII, USN and ESHN are not recognized as VAT taxpayers. Tax is not included in the cost of products and services sold by them. Accordingly, they cannot accept incoming VAT on invoices from suppliers for deduction. This category of persons does not submit declarations.

It should be noted that neither exemption from it, nor the use of preferential regimes exempt from the calculation and payment of value added tax that arose when goods crossed the border of Russia.

However, do not think that buyers spend large cash. The total cost of production is calculated as follows:

C=A+B,

where C is the total cost of the goods, A is the amount without VAT, B is the amount of VAT.

When purchasing products in the territory of the Russian Federation, the buyer pays full cost C. When receiving an imported product, the consumer pays the supplier the amount A, transfers the amount B to the budget, which in general is the same total cost C.

Among other things, the tax must be paid by persons who are tax agents, regardless of their status. This applies, for example, to rental transactions with municipal property.

Persons considered to be tax agents and those who performed export-import transactions are not exempt from filing a declaration.

It must also be remembered that when allocating the amount of VAT in documents issued for counterparties, it entails the mandatory need to pay tax and submit a declaration, even for those persons who are exempt from this tax burden.

The erroneous allocation of the amount can have negative financial consequences for the enterprise. Therefore, even if the buyer needs a document with the allocated tax amount, it is worth getting ready to pay to the budget and submit the appropriate declaration. Otherwise, as a result of arrears, the enterprise is threatened with additional charges, penalties and penalties for late payment, as well as reports that are not submitted on time.

Calculation formula

Value added tax is calculated according to the general simple formula:

B=A*D

where B is the amount of tax, A is the value of the goods without tax, D is the tax rate.

The cost of the goods is 100 rubles, the VAT rate is 18%. In this case, B \u003d 100 rubles * 18% \u003d 18 rubles.

The cost of the goods is 300 rubles, the rate is 10%. The tax is 300 rubles * 10% = 90 rubles.

How to calculate VAT 18% included in the amount

Very often in practice there is a need to separate VAT from the total purchase price. Depending on the applicable rate, the following calculations are used:

At a VAT rate of 18%: B=C/118*18.

Given the cost of goods with VAT, equal to 660 rubles 80 kopecks. The goods are sold at a rate of 18%. You need to allocate the amount of tax. B \u003d 660.8 / 118 * 18 \u003d 100.80. Thus, the solution is 100 rubles 80 kopecks.

At a rate of 10%: B=C/110*10.

The cost of goods with VAT is 847 rubles. The rate is 10%. The tax amount is calculated as follows: B = 847/110 * 10 = 770 and it is equal to 770 rubles.

Having received the documents from the buyer, it is worth checking the correctness of the tax calculation, otherwise there may be disagreements with the tax inspectorate.

The correct allocation of the amount of VAT and properly executed documents will help to avoid unnecessary headaches, since the payment of the tax in question is one of the most significant cost items for the enterprise among other budgetary deductions.

The only document, the presence of which allows you to accept the "input" VAT for deduction, remains the invoice. Its absence does not give the right to reduce the amount of tax resulting from the tax period.

Neither the bill of lading, nor the bill of lading, nor the invoice will be suitable for these purposes. Although they should be allocated the appropriate amount.

Since the beginning of 2015, the form and method of reporting on the VAT return has changed. Now it includes information from the purchase book and the sales book for operations performed.

Mandatory rule for tax declaration in in electronic format allows the fiscal authorities to check the correctness and completeness of the VAT calculation. Having revealed discrepancies between suppliers and buyers during the desk review, inspectors have the right to send a request for clarification, as well as to reject the possibility of tax reduction.

From time to time, among state legislators, there are active disputes about changing the value added tax rate. In Russia, this figure is low. In many European countries, such as Denmark, Sweden or Norway, the tax rate reaches 24-25%.

Replenishment of the budget due to this item of income in the Russian Federation is quite significant.

However, the state is not yet going to increase the tax burden on enterprises and individual entrepreneurs, which would mean an additional increase in retail prices. Moreover, with the introduction of the tax in 1992, its level dropped from 28%, first to 20%, and then to the current 18%.

It should be noted that it is this tax that is the most difficult both for accrual and for subsequent administration.

VAT in the activities of an entrepreneur on a simplified system.

VAT is a value added tax. Operates in the Russian Federation since 1992. According to the form of inclusion in the budget, it belongs to the type of indirect. When purchasing goods, the consumer pays the seller the tax included in the price.

This system works like this:

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1. The buyer acquires the goods with the aim of reselling or using them for the production of other goods, at the same time, he paid the tax included in the price;
2. Further, after production, a new product will be sold to the end user at a price formed from the sum of all costs, including the cost of materials (excluding VAT, see clause 3), labor costs, etc. + 18% VAT to the received value;
3. The manufacturer, when calculating his tax payments to the budget, can deduct from the amount of tax received from consumers the amount of tax that he paid for the purchased raw materials.

Tasks that the built system of VAT payment is designed to solve:

• exclude multiple tax collection between the stages of the production and commercial cycle;
• reduce the risk of tax evasion;
• frees exporters from payments, raises the competitiveness of national products.

Value Added Tax Rates in Russia:

• 18% basic.
• 10%, for selected products from the list.
• 0%, on the operations set out in art. 149 of the Tax Code of the Russian Federation.

Taxpayers must keep separate records of transactions for each tax rate.

Who pays VAT and who does not

VAT taxpayers are:

• companies with legal status persons, regardless of the type of ownership and relationship to departments that are engaged in production and / or commercial activities, incl. insurance companies and banks (with the exception of tax-free transactions), international associations, foreign residents, non-profit organizations(during the implementation of trading operations);
• persons carrying valuables through customs.

All payers are required to register with the tax authority.

Do not pay value added tax:

1. Organizations, enterprises and individual entrepreneurs translated into:
   • simplified taxation system;
   • payment of the unified agricultural tax;
   • imputed income by types of activities subject to UTII taxation;
2. From 2008 to 2016 for work on holding and organizing the Olympic and Paralympic Games in Sochi by foreign organizers.

A company (or individual entrepreneur) may be exempt from tax payments based on the amount of revenue received from the sale of goods or services over the past three months, if this total income (excluding tax) is less than 2 million rubles. Applicable only for operations in the territory of the Russian Federation.

The period for VAT payment is quarter. The transfer of funds and the filing of a tax return is made no later than the 20th day of the month following the expired three-month period. When transporting valuables through customs, payments are made in accordance with customs legislation.

According to experts' forecasts, no change in the VAT rate is expected in the coming years.

How to calculate VAT 18 percent of the amount

Formula for calculating VAT:

X \u003d (Amount * 18) / 100, where X is the amount of tax.

The formula for calculating VAT from the total amount with tax:

X = (AmountN/118) * 18, where AmountN is the total cost including tax.

The formula for calculating the amount without VAT:

X = (Amount N / 118) * 100, X - amount without tax, Amount N - amount with VAT.

The formula for calculating the amount with VAT:

AmountN = Amount * 1.18, where Amount - the amount without VAT, AmountN - the amount with VAT.

The formula for calculating the amount of tax to be paid to the budget, minus VAT paid to suppliers:

SumP - the cost of the supplier, SumT - the cost of the intermediary.

VAT \u003d Amount T - Amount P.

Task for example VAT calculation

The seller purchased from the supplier products in the amount of 10,000, a total of 50 pieces. at a price of 200 rubles. a piece. The supplier included in the price an 18% tax, which he paid to the budget. From this we can conclude that 200 rubles. this is 118%, of which 18 is tax and 100 is the real price.

Having made a proportion, we calculate the price without tax:

200/118 \u003d X / 100, where X is the cost without VAT;

X \u003d (200 * 100) / 118 \u003d 169.5 rubles.

The value of VAT per item is equal to 200 - 169.5 \u003d 30.5 rubles.

Total VAT for the entire batch 30.5 * 50 \u003d 1525 rubles. This amount is called the “incoming” contribution.

Confirmation for the tax office of the purchase of goods with VAT included can be a check, invoice, invoice.

Assume that, taking into account all costs and the desired profit, the price of one product is set at 1000 rubles. After the sale of the entire batch, the proceeds will be 50,000.

In it, the merchant, similarly to the supplier, included an 18% tax, which is:

50000/118 \u003d X / 18, where X is the value added tax;

X \u003d (50000 * 18) / 118 \u003d 7627 rubles. This is the “outgoing” contribution.

The seller must pay the difference between “outgoing” and “incoming” VAT to the budget:

7627 - 1525 = 6102 rubles

The second way.

Calculate the difference between purchase price and retail:

50,000 - 10,000 \u003d 40,000 rubles. This value is taken as 118% or 1.18, then the VAT will be:

40000 / 1.18 \u003d 33898 rubles. (or is it 100%);

40000 – 33898 = 6102.

Ultimately, the buyer will pay the tax cost.

Using the 1C program in accounting

Enterprise is one of the most common platforms in Russia. The Accounting configuration is used in warehouse, accounting and tax accounting. The developer is from the Russian Federation, so the program takes into account all existing laws and requirements of Russian legislation. The functionality of 1C allows you to create invoices, books of purchases and sales, reflect the calculations of taxes and fees on the accounts of the organization.

When entering data on the receipt or sale of the amount for transfer to the budget are calculated automatically according to the rates specified in the settings and directories. After posting the document, the program itself generates and records postings on accounts.

Based on the entered data, you can create and send an invoice for printing. The built-in “VAT Accounting Assistant” will help simplify the user’s work, which is relevant for enterprises that do not use a simplified VAT calculation system.

The key to the flawless construction of accounting in 1C is the correctly set parameters.

Debugging 1C: Accounting for calculating VAT 18%:

Through the menu, open the form for setting the company's accounting policy, go to the first tab "VAT".

The indicators are set individually for each firm for a period of one year.

The enterprise maintains either simplified tax accounting or “non-simplified” accounting. In the first case, it is enough to check the box of the same name.

Maintaining “not simplified” accounting in the system is as detailed as possible and has various mechanisms:

• Control of transactions with VAT 0%;
• Inclusion of tax in material and production costs, if it was not deductible, when transferring it to a taxable UTII at retail, or when selling goods outside the Russian Federation;
• The tax accepted for deduction should be included in the composition of other expenses for costs, the economic operations of which are not taxed or, upon sale, the rate is 0%;
• Keeping batch records of goods and transactions subject to various VAT.

• paying UTII;
• carrying out capital construction;
• carries out import or export operations;

VAT Accounting tab

• The first two parameters (period and tax base) are not editable in the new editions; these details are set by default due to the changed legislation.
• The tax will be taken into account immediately during the implementation, if there is a checkbox "Charge VAT on shipment ...".
• The “Organization performs …” checkbox enables batch accounting functions, a new tab “Without VAT and 0%” appears to specify the exact settings.

The third tab defines the algorithm for determining “incoming” and “outgoing” VAT amounts. These parameters can be set individually for each counterparty agreement.

Tab "Amount differences" for accounting and smoothing the difference when calculating the tax. For example, if contracts are concluded using y. units (currency, except rubles), and the amounts in the documents were reflected in rubles. set the checkbox “Invoices for settlements to be generated in rubles”.

There are two ways to reflect VAT in documents:

• VAT on top.
• including VAT.

The choice is not regulated anywhere, it depends on the convenience of perception by employees. This option is in the settings. pricing policy, or on the “Price and currency” tab directly in the document.

1C tools allow the user to make manual adjustments to accounting figures.