Value added tax (VAT)– one of the most popular taxes among financiers and individual entrepreneurs. In this article we will analyze the formula for calculating VAT, who should pay it, who should not, how to calculate it correctly, how you can separate it from the amount and what is the main basis for making calculations. We will also consider equally interesting questions regarding the deadlines for paying VAT, submitting basic reports and the features of this procedure.

VAT calculation formula

VAT is calculated using a standard formula, which looks like this:

VAT = tax base * tax rate / 100%

Value added tax is calculated using a standard formula identical to all other types of taxes. The main differences are in the interest rates and calculation of the tax base.

Calculation of the VAT tax base

The tax base– the cost of products or services, which is determined on the day of shipment of goods or provision of services or on the day of receipt of an advance payment. The total amount of contributions for value added tax is calculated from the tax base.

VAT rate calculation

Tax rate– an interest rate that determines the amount of contributions for the sale of products or provision of services. In accordance with the Tax Code of the Russian Federation (Article 164 of the Tax Code of the Russian Federation), interest rates are 0%, 10% and 18%. Let us consider in more detail which goods/services these tax rates apply to.

Rate 0%

A tax rate of 0% is used when calculating VAT on the value of exported goods. This rate means that foreign buyers do not pay VAT to their suppliers. The export company does not charge VAT on the goods it sells and does not pay tax to the budget. At the same time, a zero rate does not mean that export organizations are completely exempt from paying tax on purchased goods. VAT on goods purchased by suppliers can be reimbursed from the budget.

To calculate VAT at a rate of 0%, an organization needs to collect all documents, a list of which can be seen in Article 165 of the Tax Code of the Russian Federation. According to the law, it is necessary to provide documents 6 months from the date of export of products. If the documents are not submitted on time, you will have to pay VAT to the budget at a tax rate of 10 or 18%. When issuing an invoice, the company provides the foreign partner with a zero interest rate.

This interest rate is also used for the sale of certain types of goods, the list of which is reflected in Article 164 of the Tax Code of the Russian Federation. This list includes such goods as: precious metals, machine tools, equipment used in the space industry, etc.

Rate 10%

The tax rate is used to calculate VAT on socially significant groups of goods. Their list is given in paragraph 2 of Article 164 of the Tax Code of the Russian Federation. There is a fairly extensive list of products, so it is better to familiarize yourself with it; this group includes:

• Food products.
• Medical goods, including medical equipment and medicines.
• Products for children and teenagers.
• Printed products, etc.

The rate is 18%. Example of VAT calculation

In all cases where a rate of 0 or 10% is not used when calculating VAT, a tax rate of 18% is used. Let's give an example of calculating VAT on an amount.

The organization Alpha LLC, having previously discussed the price of the goods, wants to sell a batch of soft toys to the Beta LLC company. The total cost of the consignment is 200 thousand rubles.It is necessary to calculate VAT payable. According to the Tax Code, children's toys are classified as socially important goods, to which an interest rate of 10% is applied. The taxable base will be equal to the cost of soft toys of 200 thousand rubles. Value added tax is calculated below using the formula: VAT = 200 thousand * 10% / 100% = 20 thousand rubles. As a result of the calculations, the total cost of children's soft toys, including VAT, will be 220 thousand rubles. This amount is billed for payment by the buyer. Alpha LLC issues an invoice, which describes in detail the list of all goods sold, including VAT. Based on this document, Beta LLC sends the amount of VAT (20 thousand rubles) for refund from the budget. The supplier company pays the accrued VAT in the amount of 20 thousand rubles to the budget.

In addition to the VAT tax rates of 0, 10 and 18%, two more rates are applied:

100% * 10% / 110%

100% * 18% / 118%.

These tax rates are applied when it is necessary to separate VAT from the amount.

Features of the VAT payment procedure. Deadline for submitting the VAT return

All organizations have a single reporting period – a quarter. At the end of the quarter, the amount of VAT that must be paid to the budget is taken into account. Based on the data received, a declaration is filled out and sent to the tax office. Payment is made before the 20th day of the month following the reporting quarter. This means that it is necessary to submit a declaration 4 times a year before the 20th of such months: April, July, October, January. Since 2015, the deadline for filing declarations for this type of taxes has been increased by 5 days, that is, documents must be submitted before the 25th of the above months.

The estimated amount is paid monthly. It is calculated in this way: the VAT indicator for the previous quarter is calculated, this amount is divided into three parts and paid over the next 3 months (until the 25th).

Let’s assume that for the first quarter, from January to March, a tax of 100 thousand rubles was calculated. Starting from the second quarter, the organization must pay 1/3 of this amount (33 thousand rubles) by April 25, another 1/3 of the amount by May 25, and the rest by June 25. Next, VAT for the second quarter is calculated and paid in similar equal parts. Payment is due by the 25th of July, August and September.

The presented online calculator allows you to instantly calculate one of the following parameters:

1. Separate VAT from the amount when there is a value that includes tax, from which the tax amount needs to be calculated;
2. Add VAT to the amount when there is a value that does not include tax, to which you need to add a tax amount.

Instructions for using the online VAT calculator

To use the calculator, allocate or calculate VAT online, you need to follow two simple steps.

To calculate tax:

1. In the field of the left calculator, enter the amount excluding VAT.
2. Check the box next to the desired rate - 10 or 18 percent.

The calculator performs calculations online in real time on its own. The tax amount and cost including tax are automatically calculated and shown below immediately after entering the amount in the form field.

To highlight tax:

1. Enter the amount including VAT in the field of the right calculator.
2. Check the box next to the tax rate - 10 or 18 percent.

The calculator instantly calculates the tax amount online from the specified amount. The calculation result is shown immediately after entering the total value in the form field.

If, after receiving the result, you need to carry out another online calculation, remove the numerical value from the field for indicating the amount and enter a new one - the calculator will immediately calculate online and show the result - allocated or accrued VAT.

Formulas for calculating tax

The operating principle of this online calculator is based on the calculation formulas presented below.

Using these formulas, you can independently calculate the required value - separate VAT from the cost of goods. works of services or add it to the available amount.

As a rule, the need to highlight tax arises when receiving documents from a supplier that indicate one amount that already includes the tax amount. VAT must be separated from the total cost and sent for reimbursement from the budget. To do this, you need to identify the applicable rate, and then, using an online calculator or formula, calculate the tax and the amount without it.

The need to charge tax on the cost arises when preparing documents for the buyer, when the sale price is known, and the tax payable to the budget must be added to it.

What you need to know about value added tax

VAT is paid by organizations and entrepreneurs whose activities include the sale of goods, services and works, as well as those engaged in the export and import of products through customs.

Who does not pay VAT:

• Firms and individual entrepreneurs who have chosen a simplified taxation system.
• UTII users.
• When the revenue from the activity does not exceed 2 million rubles. in year. In order for the tax service to grant an exemption from payment of the contribution, it is necessary to submit a corresponding application to the Federal Tax Service at the place of registration of the organization or individual entrepreneur.

What are the rates:

• The basic and more common rate is 18%.
• The reduced fee is 10%. The possibility of its use is regulated by law and is applied in the following cases:

1. Sales of products that fall into the children's category.
2. Sale of educational literature.
3. Food products, the list of which is regulated in Art. 164 Tax Code of the Russian Federation.
4. Certain medications and drugs.
5. Breeding animals.

• 0% rate is preferential. The rules for its application are written down in Article 164 of the Tax Code of the Russian Federation. The right to it is formalized in documentary form.

How to add VAT to an amount at a rate of 18 percent

An online calculator is not always at hand, so it is important to be able to independently calculate and allocate VAT.

To calculate the value added tax rate of 18% of the taxable tax base, it is necessary to make calculations using the formula:

• N – accrued amount of tax contribution;
• NB - tax base - the value obtained from the sale of goods, services or work, including excise taxes, but excluding taxes.

Example 1 accruals at a rate of 18 percent:

Ivushka LLC sold goods subject to VAT in an amount equal to 20 rubles. per unit of production. A total of 20,000 copies were sold. In accordance with Art. 164 of the Tax Code of the Russian Federation for this product a rate of 18% is established. You need to calculate the tax amount.

NB = Price for 1 piece. X number of copies sold = 20 X 20,000 = 400,000 rubles.

2. Calculation of accrued tax:

H = 400000 X 18/ 100 = 72000;

3. Value with accrued VAT = 400000 + 72000 = 472000;

NB x 1.18 = Amount of funds paid including VAT.

400000 x 1.18 = 472000.

You can check the values ​​from the example in an online calculator, resulting in the VAT value:

Example 2 - tax accrual of 18%:

IP "Kalinin" provided services for the company ZAO "Kolos" in the amount of 120,000 rubles. What VAT should be charged?

1. Amount of funds including tax = 120,000 x 1.18 = 141,600.

2. N = 141,600 – 120,000 = 21,600.

In this way, you can also easily and quickly calculate the amount of this tax fee.

We check the calculation result by substituting the original values ​​into the online calculator.

The result given by the calculator:

How to calculate tax at a rate of 10 percent

A tax rate of 10% is calculated according to the same scheme as with VAT of 18%. The scheme and actions are the same, the only difference is in the meaning.

Formula for calculation:

H = volume of funds received from the sale of goods, services or works X 10%.

Example of calculating VAT 10%

IP Ivanov A.G. sold educational literature to the enterprise Sputnik LLC in the amount of 45,000 rubles. It is necessary to calculate the amount at a rate of 10%.

H = 45,000 x 10/ 100 = 4500.

The total calculated tax is 4,500 rubles.

Amount including VAT = 45,000 + 4500 = 49,500 rubles.

Checking in the online calculator:

How to separate VAT from the amount

In some situations, it becomes necessary to allocate an already taken into account tax fee from the available amount. For example, such an operation may be necessary when paying in advance for goods. Then the seller makes calculations according to the existing formula:

VAT value (N) = Value with VAT (SN) x calculated VAT rate (C);

The calculated rate depends on the percentage, so 18% is 18/118, and 10% is 10/110;

At a rate of 18%

Formula for highlighting:

VAT value (N) = CH x C;

Where N is the amount of tax; CH – the total amount of the received payment including VAT.

Example of allocation 18%

The company "Kit" is engaged in the sale of goods for fishing. LLC "Trezubets" made an advance payment in the amount of 350,000 rubles. including a fee of 18% of the tax base.

It is necessary to separate the amount of value added tax from the total value.

CH = 350,000 x 18 / 118 = 53,390 rubles.

The total amount of the fee received at a rate of 18% will be equal to 53,390 rubles.

Checking the result in the online VAT calculator:

At a rate of 10%

In order to isolate the amount of the fee at a 10% rate from the total amount, it is necessary to make the same calculations as when calculating VAT at 18%, with one difference - the value of the rate.

Formula for releasing 10%:

where the value of C will be 10/110.

Example of 10% allocation

CJSC "Biotek" entered into a contract with the company "Vesta" for the purchase of nipples in the amount of 10,000 at 45 rubles. per piece including tax. An advance payment for all ordered goods was received in the bank account of Biotek JSC. It is necessary to calculate the amount of value added tax, and since pacifiers fall under the category of children's goods, the tax rate will be 10%. Therefore, when selected, the value of C will be = 10/110.

1. First, let's calculate the total payment amount of received funds. The quantity of goods should be multiplied by the price per unit of production, so the calculation of the indicator will be as follows:

CH (amount including VAT) = 10,000 X 45 = 450,000 rub.

The value of CH is equal to 450,000 rubles.

H = 450,000 X 10/110 = 40,909.09 rub.

The total amount of allocated VAT at a rate of 10% has been calculated and is equal to RUB 40,909.09.

Calculation result of the online calculator:

In all cases, the calculation result of the online calculator and the calculation using the formulas coincide, which indicates the accuracy of the calculations.

Please note, the VAT rate has changed from 18 to 20%. You will find the formula for calculating VAT 20 percent in a new article at the link:

Value added tax is an indirect tax levied on the sale of goods, works and services. In the Russian Federation the rate is currently 18%. For some types there is a preferential rate of 10%.

How to calculate VAT 18 on the amount

Correct calculation of the rate is necessary when the cost is indicated without VAT and you need to add the indicator to the final value. You will also need this information to include in your tax return.

The calculation operation is carried out using several methods. Let's look at each of them in more detail.

Self-calculation

To determine the indicator yourself, you must use the following formula:

BdN x StN / 100, where:

BdN – taxable goods or services;

StN – tax rate for a certain category.

Below is the formula with an example.

Example No. 1: Equator LLC provided the client with goods worth 7,500 rubles. The rate is 18%. Having carried out a mathematical operation, we get: 7500 x 18 / 100 = 1,350 rubles.

We see a typical definition of VAT from above.

The company now issues an invoice to the client. It will include the basic cost and the added indicator.

The total price will be: 7,500 + 1,350 = 8,850 rubles.

Online calculator

Accrue

Select

Price without VAT:	0 ₽
VAT 18%:	0 ₽
Value with VAT:	0 ₽

VAT amount in words:

Calculation from total

To separate VAT from the total price, you can use the following formula:

Total cost x 18 /118, assuming the rate is 18 percent.

Example No. 2: Everest LLC pays the invoice issued to the company for work performed. The total amount to be paid is RUB 25,500. The regular rate of 18% applies to the services indicated in the invoice: 25,500 x 18 / 118 = RUB 3,889. 83 kop.

The calculated amount will be indicated in the tax return.

Quick calculation of the cost of a product or service using a coefficient

Financial professionals often use special coefficients.

For a clear explanation, we use the input data from example No. 1:

7,500 x 1.18 = 8,850 rub.

The reverse operation will look like this (example No. 2):

25,500 x 0.152542 = 3,889.82

The coefficients are not a true reflection of the meaning of the tax, but they simplify the process of calculating it. The coefficient number can only be used at the current tax rate. Any change in tax legislation makes the indicators irrelevant.

Another drawback is incorrect rounding of numbers to the second ten after the decimal point. Therefore, adherents of accurate calculations give preference to formulas that provide the correct result.

We come across value added tax (or VAT) all the time. Any product we purchase has a price, which consists of the cost of the product and VAT (this can be seen on any receipt).

VAT is one of the most confusing taxes for many. First you need to understand what added value is: any thing or work performed by human labor has its own value - it is this value that is called added value.

A tax is charged for the creation of any unit of goods. The tax does not depend on whether the item is sold or not, whether you made a profit or not. It is calculated only from the cost of the goods produced. Therefore, VAT can be calculated based on the cost of the goods.

Quick navigation through the article

We calculate VAT

By law, the tax is 18% of the cost of a product or service. Therefore, you can calculate it quite simply: divide the cost of the product by 100, and then multiply by 18 - in the end you will get the VAT amount. Thus, the buyer pays 118% of its value for the product.

We calculate the cost without VAT

Often the buyer only knows the amount with VAT already charged. To calculate the amount excluding VAT, you need to divide the total amount by 1.18. If you need to find out the VAT itself, then divide the total amount by 118 and multiply by 18. This will be the VAT price.

However, such a calculation will not show you the actual cost of the goods, since the buyer only sees the final cost.

As a rule, a product is produced in parts, and its component parts are produced by different manufacturers, and each of them charges its own VAT on the produced part of the product. Therefore, the final amount includes VAT on all components. Calculating the true amount excluding VAT is quite difficult.

VAT on imported goods

VAT is also charged on imported goods, and the tax is levied not on the value of the goods that you indicated, but on the value given in a special directory. Therefore, be careful when buying cheap goods abroad. Find out how much VAT will be charged when crossing the border.

VAT is a value added tax. Operates in the Russian Federation since 1992. According to the form of contribution to the budget, it is classified as indirect. When purchasing a product, the consumer pays the seller the tax included in the price.

This system works like this:

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1. The buyer purchases goods for the purpose of resell or use for the production of other goods, at the same time, he paid the tax included in the price;
2. Further, after production, the new product will be sold to the end consumer 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 on the cost received;
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.

The tasks that the constructed VAT payment system is designed to solve:

• eliminate multiple collection of taxes between stages of the production and commercial cycle;
• reduce the risks of tax evasion;
• exempts exporters from payments, increasing the competitiveness of national products.

Value added tax rates in the Russian Federation:

• 18% basic.
• 10%, for certain products from the list.
• 0%, for 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 doesn't?

VAT taxpayers are:

• companies with legal status. persons, regardless of the type of ownership and relationship to departments, who are engaged in production and/or commercial activities, incl. insurance companies and banks (except for tax-exempt transactions), international associations, foreign residents, non-profit organizations (when carrying out trade operations);
• persons transporting valuables through customs.

All payers are required to register with the tax authority.

Value added tax is not paid:

1. Organizations, enterprises and individual entrepreneurs transferred to:
   • simplified taxation system;
   • payment of the unified agricultural tax;
   • imputed income for types of activities subject to UTII taxation;
2. From 2008 to 2016, to work on the holding and organization of 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 last three months, if this total income (excluding tax) is less than 2 million rubles. Applicable only for operations in the Russian Federation.

The period for paying VAT is quarterly. Transfer of funds and submission of a tax return are 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, 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 = (Amount*18)/100, where X is the tax amount.

Formula for calculating VAT from the total amount with tax:

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

Formula for calculating the amount excluding VAT:

X = (AmountN/118)*100, X – amount without tax, AmountN – amount with VAT.

Formula for calculating the amount including VAT:

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

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

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

VAT = AmountT – AmountP.

Problem for an example of VAT calculation

The seller purchased products from the supplier in the amount of 10,000, 50 units in total. 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 up the proportion, we calculate the price without tax:

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

X = (200*100)/118 = 169.5 rubles.

The amount of VAT per piece is equal to 200 – 169.5 = 30.5 rub.

Total VAT for the entire shipment is 30.5*50 = 1525 rubles. This value is called the “input” contribution.

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

Let’s assume that, taking into account all the costs and the desired profit, the price of one product will be set at 1000 rubles. After selling the entire batch, the proceeds will be 50,000.

The merchant, like the supplier, included an 18% tax in it, which is:

50000/118 = X/18, where X is value added tax;

X = (50000*18)/118 = 7627 rub. This is an “outgoing” contribution.

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

7627 – 1525 = 6102 rubles

Second way.

Calculate the difference between the purchase price and the retail price:

50,000 – 10,000 = 40,000 rub. Take this value as 118% or 1.18, then the VAT will be:

40000/1.18 = 33898 rub. (or is it 100%);

40000 – 33898 = 6102.

Ultimately, the buyer will pay the cost of the tax.

Using the 1C program in accounting

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

When entering data on the receipt or sale of an amount for transfer to the budget are calculated automatically according to the tariffs specified in the settings and reference books. After posting the document, the program itself generates and records account transactions.

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

The key to flawless accounting in 1C is the correct settings.

Debugging 1C: Accounting for calculating VAT 18%:

Through the menu, open the company’s accounting policy settings form, go to the first tab “VAT”.

Indicators are set individually for each company for a period of one year.

An enterprise maintains either simplified or “non-simplified” tax accounting. In the first case, just check the box of the same name.

Maintaining “non-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 accepted for deduction, when transferred to taxable UTII at retail, or when selling goods outside the Russian Federation;
• The tax accepted for deduction should be included in other expenses for expenses for which business operations are not taxed or, upon sale, the rate is 0%;
• Maintaining 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) in the new editions are not available for editing; these details are set by default due to changed legislation.
• The tax will be taken into account immediately during the sale if the “Calculate VAT on shipment...” checkbox is checked.
• The “Organization carries out...” checkbox enables batch accounting functions, a new tab “Without VAT and 0%” appears to indicate the exact settings.

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

The “Amount Differences” tab for accounting and smoothing the difference when calculating tax. For example, if contracts are concluded using y. units (currency other than rubles), and the amounts in the documents were reflected in rubles. select the “Generate invoices for settlements in rubles” checkbox.

There are two ways to reflect VAT in documents:

• VAT on top.
• VAT included.

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

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