VAT for dummies: description in simple words. VAT for beginners How VAT is formed in simple language

VAT - value added tax. This is the main principle of its work. In a very simple example, its base coincides with the profit tax base (after all, profit and added value are synonymous concepts), but the clarifications were written differently and, as a result, there is almost nothing in common in accounting.

Example: We decided to sell 10 apples grown with our own labor for 3 rubles = 30 rubles. On top of the sale, VAT of 10% is charged 30*10%=3 rubles. Total sold for 33 rubles. including VAT. 3 rub. They took 30 rubles for the work. - this is our income. 3 rubles were set aside and VAT was paid.

The amounts of accrued VAT are not our income and are not taken into account when calculating income tax. It turns out that in this example, the amount of income for income tax and VAT is the same.

In general, VAT is a separate wide river flowing into and out of accounting and not shifting with the rest of accounting.

In addition to the fact that VAT is a value added tax, it is a tax that is always paid by the last buyer, and this may also be our organization.

Lawmakers are trying to restore the original meaning of the tax as enterprising people find ways around it. And in my opinion, it was this struggle that gave birth to a monster from a tiny formula, a detailed description of which does not fit into one book. In my opinion, it is easy to check the correct application of this tax for yourself by simply comparing how we use it and its original meaning.

Let's move on to the book tax formula: VAT payable = VAT shipped - VAT accepted.

The primary document for tax accounting is the Invoice (a very strict document). Outgoing (sales) Invoices are registered in the Sales Book, and incoming ones in the Purchase Book. The difference between the Sales Book and the Purchase Book is VAT payable. These documents are the basis for maintaining tax accounting for VAT. And reflection by postings is already accounting.

VAT shipped - BookSales, Kt68.02 (increase in VAT debt)

VAT accepted - Book of Purchases, when purchasing a product, we also acquire tax and reflect Dt19_VAT_accepted Kt60_Supplier.

Accordingly: (VAT shipped - VAT accepted) posting Dt68.02_VAT_shipped ("-"reduction of VAT debt) Kt19_VAT_accepted ("-"decrease in assets for accepted VAT). And the balance on Kt68.02 is VAT payable to the budget.

This formula precisely reflects the principles that VAT is paid by the last buyer, and that this is Value Added Tax.

Let's add some details.

Tax accrual occurs at the time of sale. Accountants consider the moment of sale to be the issuance of documents (Act, Invoice, Invoice), since accounting is very optimistic and anyone will be paid. In this regard, some tried to transfer money in advance (no invoice, no tax), to which legislators responded by requiring that an invoice be issued upon receipt of an advance. A continuation was the desire to offset VAT as a purchase when transferring an advance payment, which was permitted subject to certain conditions, the main one of which was the inclusion of amounts in the Sales Book by the recipient of the advance payment (VAT is like a relay baton, the main thing is that it doesn’t fall).

In "1C: Accounting 8" there is a separate account 76.AB to account for the advance received. This is the transshipment base account for postings Dt90.03 (VAT in the cost of goods) Kt 68.02 (VAT payable), it turns out 90.03-76.AV-68.02 (this “temporary maintenance” is often found in postings when operations are extended over time). Let’s skip the postings for now and see what happens with the documents (what actual transactions we need to register). When we receive an advance, we issue an invoice to ourselves and reflect it in the Sales Book. After some time, we make the shipment and generate real documents including an Invoice. It turns out to be a double, both an advance and a sale (or a partial double if the advance is partial). To eliminate this, we must remove the Invoice for the advance payment, and according to the rules for maintaining tax accounting for VAT, we will add a line to the Purchase Book upon closing the advance payment. For example: we received an advance of 100 rubles and included it in the Sales Book Dt76.AV Kt68.02, a week later we shipped goods worth 150 rubles and included it in the Sales Book Dt90.03 Kt68.02, at the same time we closed the advance by including it in the Purchase Book 100 rubles Dt68.02 Kt76.AV. VAT payable (150) = Sales Book (100+150) - Purchase Book (100).

The same applies to advances issued. And a long time ago, when there were non-payments and VAT was calculated on payment, it was still 76.N and the amounts were temporarily stored on it, waiting for payment, before getting to 68.02.

There are subtleties of accounting, do not forget to check the legislation, especially in the case of crediting (inclusion in the purchase ledger) what you “ate” yourself.

VAT - value added tax is mandatory for individual entrepreneurs, organizations and everyone involved in any commercial activity. This is an indirect tax, and all sellers, as well as those who provide services to the public, pay it. In this article we will try to understand VAT for dummies and novice accountants.

In some stores you can see price tags that indicate the price of the product with and without VAT. But not everyone understands what it really is, where all these numbers are calculated from and, most importantly, why.

This is a kind of duty included in the price of each product. We, as buyers, purchase goods with VAT already added. For all goods it is 18%. For some goods that are vital for the population, such as bread, milk, cereals, salt, etc., . If the product is imported - .

Who pays VAT? VAT payers are organizations and individual entrepreneurs in the main taxation system. In some cases, payers may be persons on the simplified tax system.

This video talks very well about VAT accounting in the simplest words, as they say, “for dummies”:

An example for dummies

Using an example, we will look at where this VAT is hidden. You bought milk at the store. It cost 30 rubles, the same amount you paid. The seller pays a 10% tax on this milk, that is, he will pay the state 3 rubles. But if he has an invoice, which states that he bought this product for .1, and the invoice already includes VAT, then the seller, based on the documents, does not calculate 3 rubles, but only the difference and pays 0 VAT. 39 rubles.

In order for an organization to receive a deduction, you must also have an invoice for the goods for this invoice. Failure to have one document may result in full VAT payment.

Types of bets

According to Russian legislation, VAT is calculated at three rates.

Rate zero. In this case, the tax is not levied when exporting goods with further sale. The entire list of goods included in the zero rate can be found in the Tax Code of the Russian Federation.
10% used for special types of products. Those you can't live without. Bread, milk, cereals, medicines, etc. The entire list can also be read in the tax code. During a crisis, the list of products increases.
Rate 18%, the most common. All other products and services are calculated at this rate.

How does it pay?

This tax is paid. In each reporting period, up to and including the date, a declaration is submitted and the accrued VAT is paid. You can highlight dates on the calendar when declarations need to be made.

January - the declaration is submitted for the 4th quarter. last year.
April - 1st quarter current year.
July - 2 quarters of the year.
October - 3 quarters

If the day of the month following the reporting month falls on a weekend, submission of reports and payment of tax is extended to the first weekday after this date.

It becomes clear that VAT is paid quarterly. Timely completion and payment of all taxes saves the company from fines and penalties.

How is tax calculated?

VAT is calculated in two ways:

Sales revenue is taxed, and then, in fact, VAT is calculated from it.
Accrual takes place according to the rate. The rate consists of adding value to a specific segment of the product being sold.

The second option is more complicated, since separate records must be kept for each product. The first type of accrual is most often used. You also need to remember that there are a lot of subtleties that only a specialist can identify.

History of the tax

The tax was originally created in France in the early 40s. It consisted of a tax on the sale of goods, but had many inaccuracies, and therefore did not take root. Closer to the 50th year, a French economist developed an entire system that consisted of paying and refunding taxes. This was reminiscent of the current form of VAT.

In our country, VAT appeared in the 90s. The first steps were inept, the country was on the verge of disintegration and collapse, so initially the system did not take root. When deciding to bring the country out of a crisis situation, Yegor Gaidar again used this system, which is still in effect.

Value added tax is mandatory for any enterprise engaged in production or provision of services. In this article we will talk about tax rates, objects of taxation, the VAT calculation system and the importance

Concept of VAT

Value added tax is indirect. It is transferred to the state budget by the seller, but at the exit it is paid by the consumer. VAT is included in the price of any product and is always paid by the last buyer.

VAT components

It will be easier for a “dummies” to understand the essence of VAT if you understand the concepts of tax credit and liability, the difference between which is the actual amount to be paid to the state treasury:

A tax credit is an amount by which the tax liability can be reduced in a given reporting period, since it has already been paid earlier.
Tax liability is the total amount of tax for the reporting period. For example, a seller wants to sell a product worth $10,000. with a 15% markup, that is, for 11,500 USD. The VAT rate for it is 20%, that is, the tax is 2300 USD.

Documentation of payments for goods and services occurs using tax invoices. In addition to them, there is another important document - an invoice, which is issued in two copies: one is intended for the seller, the other for the buyer. If you purchase a product, you register your invoice in the purchases ledger; if you sell, then in the sales ledger.

Calculating VAT for a “dummies” will not be difficult if you save all tax documentation. If there is no, incorrect or lost invoice from the seller, you are not entitled to a tax credit, which means you overpay VAT, since you have nothing to deduct from your tax liability.

Calculation

For "dummies" it begins with recording invoices in the sales ledger and purchases ledger. The difference between the tax liability and the total amount of tax credit for the reporting period is the VAT payable. If you carefully keep your accounting records, it is very easy to calculate VAT. For “dummies”, postings can be very complicated, so the entries should be made by a professional, since they are the basis for the final tax calculation at the end of the reporting period.

The value added tax rate depends on the activities carried out by the enterprise, as well as on its annual cash turnover. Let us explain the calculation of VAT using the example of the production and sale of women's dresses in the Russian Federation, for which VAT is 18%. The manufacturer purchased fabric and accessories in the amount of 20,000 rubles, and also paid VAT of 3,600 rubles. He received an invoice, which he entered into the purchase ledger. 3600 rub. - this is a tax credit in this case.

10 dresses were produced from the original materials, which are planned to be sold at a price of 3,500 rubles. each, that is, the total markup on the product will be 15,000 rubles. The tax liability is calculated as follows: (3500*10)*18/100=6300 rub. The formula for mandatory VAT payment for a “teapot” is simple: a tax credit is deducted from the tax liability. In our example, you need to do the following: 6300-3600 = 2700 rubles. The entrepreneur must pay VAT in the amount of 2,700 rubles, since 3,600 rubles. he already contributed when he purchased the fabric and accessories.

Taxpayers and objects of taxation

Individual entrepreneurs, organizations and persons transporting goods across state borders are VAT payers. What is this for dummies? This means that you can find out whether you will pay value added tax as follows: you need to determine your status in accordance with the Tax Code of the country where your business is registered.

The following transactions are subject to taxation in the Russian Federation:

Tax rates in the Russian Federation

VAT for dummies (2014) is 3 rates: 0%, 10% and 18%, determined depending on the type of activity of the enterprise. A 0% value added tax is imposed on the sale of the following goods, services or works:

Obligations fulfilled by oil products and natural gas organizations.
Services for international transportation of goods.
Provision of railway rolling stock.
Sales of goods exported under the customs export procedure.

The full list of taxation objects is set out in Art. 164 Tax Code of the Russian Federation. VAT of 10% is paid on the sale of food products:

meat, poultry, seafood, fish;
salt, sugar;
grains, cereals;
pasta;
dairy products;
bakery products;
vegetables;
children's and diabetic nutrition.

10% is charged when selling the following children's goods:

clothes and shoes;
beds and mattresses;
diapers;
strollers;
office supplies.

Book products of an educational nature related to science or culture, as well as periodicals are subject to VAT of 10%. This does not apply to printed products of an erotic or advertising nature. Medical goods: drugs and medical products are also among the goods subject to VAT at 10%.

In all other cases, a tax rate of 18% applies. If we are talking about goods imported into the territory of the Russian Federation, they are subject to a value added tax of 10% or 18%.

Tax rates in Ukraine

VAT rates in Ukraine today are as follows: 0%, 7% and 20%. The 0% VAT rate applies in the following cases:

operations for the export of goods from the territory of Ukraine under the customs export regime;
supply of goods for refueling sea vessels in the territorial waters of other states, as well as Ukrainian Navy vessels;
supply of goods for refueling or maintaining aircraft performing international flights or being part of;
international transportation of passengers, luggage and cargo by various modes of transport.

A complete list of taxation objects with a 0% rate is set out in Art. 195 Tax Code of Ukraine. A value added tax of 7% is levied on medical products. In all other cases, the VAT rate of 20% is applied. In Art. 196 of the Tax Code of Ukraine lists transactions that are not subject to taxation. VAT for dummies in 2013 and 2014 was not subject to major legislative changes. In 2015, the main rate may be reduced to 17%.

Tax payment and reporting

Registration of invoices is the basis for calculating VAT payable. Tax credit and tax liability are carried out only if these documents are available. It is important that invoices are prepared correctly, otherwise they are invalid. In Russia, VAT is paid to the budget at the end of the reporting period - a quarter, in Ukraine - monthly. The taxpayer has 20 days to complete documents reflecting VAT. What is it for “dummies”: a declaration that is submitted to the tax office. On its basis, a desk tax audit is carried out.

Tax refund

If the tax liability is less than the tax credit, then a VAT refund is provided. The taxpayer declares to the tax authority the amount to be reimbursed, which is determined during a desk audit. If there are no violations, then after 7 days the tax office makes a decision on a refund. Within 5 days after the decision is made, the taxpayer is informed about it in writing. The required amount is returned by the territorial body of the federal treasury within a working week.

If violations are identified during a desk audit, a report is drawn up and sent to the head of the tax department for review. He or his deputy makes a decision on the existence and holding of the taxpayer to appropriate liability. It is worth noting that the amount declared for refund can be reimbursed to pay off arrears, debts and federal tax penalties.

Rules for filing a VAT return in the Russian Federation and Ukraine

At the end of the reporting period, each enterprise registered with the tax office submits a VAT return. For “dummies”, we note: in Russia the reporting period is considered a quarter, and in Ukraine - a month. The quarterly reporting period is used only if the volume of taxable transactions for the last 12 months does not exceed the amount of UAH 300,000. Within twenty days following the last day of the tax period, the declaration must be submitted to the relevant authorities. Payment of contributions in Ukraine must occur within thirty days after the end of the reporting period, and in Russia - within twenty.

Filing a tax return in Ukraine can be carried out personally by the taxpayer, transmitted electronically or sent by mail as a valuable letter with mandatory notification. In Russia, as of January 1, 2014, VAT returns can only be submitted electronically via telecommunications channels. You can select an electronic document management operator on the regional websites of the Federal Tax Service. It is necessary to conclude an agreement with him, obtain crypto-protection means and enhanced protection, which will be used to certify invoices and declarations.

Filling out the VAT return must be carried out in strict accordance with the form established on the date of its submission.

Export VAT

Russian companies that promote their products abroad have a benefit from the state - this is a 0% VAT rate, since the full amount of tax for any product is always paid by the end buyer (in this case, a foreign consumer, but to the treasury of their state). Export VAT for dummies: a company providing goods or services abroad can recover VAT paid previously on costs of raw materials, production, labor, since it often exceeds the VAT recorded in the sales book.

To do this, the exporting company must confirm the legality of adopting a zero VAT rate, the fact of the export transaction and the validity of the refundable tax amount. The following documents must be submitted to the tax office:

VAT declaration;
invoices and copies of delivery notes;
contract with a foreign partner;
confirming shipment of goods abroad;
copies of documents confirming receipt of goods in another country;
application for VAT refund.

After this, the tax authority conducts a desk audit and decides on the possibility of returning the declared amount. If inaccuracies or errors are found in any document, this may result in not only a refusal to reimburse the required amount, but also a fine. To return funds, it is important to comply with the deadlines and rules for submitting documents, as well as promptly respond to requests from the tax inspectorate if additional information about the company’s activities is needed.

VAT for the state

VAT is a tax that everyone pays. The seller always includes it in the price of the product sold in order to return his funds that he has already transferred to the budget. Thus, VAT is a significant and constant revenue to the state treasury. A zero VAT rate for exporting companies makes the development of foreign economic relations attractive, and this stimulates the influx of foreign currency into the budget and stabilizes the country's balance of payments.

The system for generating and paying VAT is quite simple; you can read more about this in the Tax Code. The article says everything about VAT; for dummies, this information is quite enough to understand the essence of the tax in question, as well as the rules for its calculation, deductions to the treasury and the generation of relevant documentation.

2016-12-08T13:45:26+00:00

With this article I open a series of lessons on working with VAT in 1C: Accounting 8.3 (revision 3.0). We will look at simple examples of accounting in practice.

Most of the material will be designed for beginner accountants, but experienced ones will also find something for themselves. In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

In the middle of the last century Laura Maurice(French) invented a new tax - Value added tax, abbreviated.

The idea of the tax turned out to be so successful that over time, VAT appeared in other countries (now there are 137 of them); VAT came to Russia on January 1, 1992.

By the way, wonderfully structured information about VAT is on the tax service website, I recommend reading it (link).

Situation to consider

We (VAT payer)

01.01.2016 bought chair for 11800 rubles (including VAT 1800 rubles)

05.01.2016 sold chair for 25000 rubles (including VAT 3813.56 rubles)

Required:

enter documents into the database
create a shopping book
create a sales book
fill out the VAT return for the 1st quarter of 2016

We will do all this together and along the way I will draw your attention to the details that you need to know in order to understand the behavior of the program.

We make a purchase

Go to the “Purchases” section, “Receipts” item ():

We create a new document for receipt of goods and services:

We fill it out in accordance with our data:

When creating a new product item, do not forget to indicate the VAT rate of 18% in its card:

This is necessary for convenience - it will be automatically inserted into all documents.

We also pay attention to the “VAT on top” item highlighted in the document picture:

When you click on it, a dialog appears in which we can specify the method of calculating VAT in the document (on top or in total):

Here we can check the box “Include VAT in price” if you want to make input VAT part of the cost (attributed to 41 accounts instead of 19).

We leave everything as default (as in the picture).

We post the document and look at the resulting transactions (DtKt button):

Everything is logical:

10,000 rubles went to cost (debit 41 accounts) in correspondence with our debt to the supplier (credit 60).
1,800 rubles were spent on the so-called “input” VAT, which we will accept for offset (debit 19) in correspondence with our debt to the supplier (credit 60).

Total, after these postings:

Cost of goods (debit 41) - 10,000 rubles.
Input VAT to be credited (debit 19) - 1,800 rubles.
Our debt to the supplier (credit 60) is 11,800 rubles.

This seems to be all, since often accountants, out of habit, pay attention only to the bookmark with accounting entries.

But I want to tell you right away that for the “troika” (as well as for the “two”) this approach cannot be considered sufficient. And that's why.

1C: Accounting 3.0, in addition to accounting entries, also makes entries in so-called registers. It is on the entries in these registers that she focuses her work.

The book of income and expenses, the book of purchases and sales, certificates, declarations for reporting... almost everything (except perhaps for such reports as Account Analysis, SALT, etc.), she fills out precisely on the basis of registers, and not at all accounting accounts .

Therefore, it is simply vital for us to gradually learn to “see” movements in these registers in order to better understand and, when necessary, correct the behavior of the program.

So, let's go to the register tab " VAT Presented":

Income from this register accumulates our incoming VAT (similar to debit entry in account 19).

Let's check - have we met all the conditions for this receipt to be reflected in the purchase book?

To do this, go to the “Reports” section and select the “Purchase Book” item:

We form it for the 1st quarter of 2016:

And we see that it is completely empty.

The whole point is that we did not register the invoice received from the supplier. Let's do this, and at the same time let's take a look at what movements she makes through the registers (along with postings).

To do this, we return to the receipt document and fill in the number and date of the invoice from the supplier at the bottom of it, then click the “Register” button:

Please note the checkbox “Reflect VAT deduction in the purchase ledger by date of receipt.” This is the checkbox that is responsible for the appearance of our receipt in the purchase book:

Let's look at the postings and movements according to the registers of the received invoice (DtKt button):

The postings are quite expected:

We subtract input VAT from account credit 19 to debit 68.02. With this operation we reduce our own VAT payable.

Total after this operation:

As of March 19, the balance is 0.
According to 68.02 - debit balance 1800 (the state owes us at the moment).

And now the most interesting thing, let’s look at the registers (over time you need to learn them all, along with the chart of accounts).

Only this time the entry was made as an expense. By doing this, we deducted the incoming VAT, similar to the credit entry for account 19.

And here is a new register for us" VAT Purchases":

You probably already guessed that it is the entry in this register that is responsible for getting into the purchase book.

Book of purchases

We are trying to re-form the purchase book for the 1st quarter:

And voila! Our receipt was included in this book and all thanks to the entry in the “VAT Purchases” register.

About the invoice journal

By the way, we did not consider the third register “Invoice Journal”. A record has been made on it, but let’s try to create this very log.

To do this, go to the “Reports” section, “Invoice Journal” item:

We create this log for the 1st quarter of 2016 and... we see that the log is empty.

Why? After all, we have entered the invoice and the entry has been made in the register. And the whole point is that since 2015, a log of received and issued invoices is kept only when carrying out business activities in the interests of another person on the basis of intermediary agreements (for example, commission trading).

Our invoice does not fall under this definition, and therefore it does not appear in the magazine.

Making the implementation

Go to the “Sales” section, “Sales (acts, invoices”) item:

We create a document for the sale of goods and services:

Fill it out in accordance with the task:

And again, we immediately pay attention to the highlighted item “VAT in total”.

We post the document and look at the postings and movements according to the registers (DtKt button):

Expected accounting entries:

We wrote off the cost of the chair (10,000 rubles) as credit 41 and immediately reflected it as debit 90.02 (cost of sales).
We reflected the revenue (25,000 rubles) on credit 90.01 and immediately reflected the buyer’s debt to us as debit 62.
Finally, we reflected our VAT debt in the amount of 3813 rubles 56 kopecks to the state under credit 68.02 in correspondence with debit 90.03 (value added tax).

And if we now look at the analysis of 68.02, we will see:

1,800 rubles by debit is our input VAT (from the receipt of goods).
3,813 rubles and 56 kopecks on the loan is our output VAT (from sales of goods).
Well, the credit balance of 2013 rubles and 56 kopecks is the amount that we will have to transfer to the budget for the 1st quarter of 2016.

Everything is clear with the wiring. Let's move on to registers.

Register" VAT Sales" is completely similar to the "VAT Purchases" register, with the only difference being that recording in it ensures that sales are included in the sales book:

Let's check it out.

Sales book

Go to the "Reports" section, "Sales Book" item:

We form it for the 1st quarter of 2016 and see our implementation:

Amazing.

The next stage on the way to creating a VAT return.

Analysis of VAT accounting

Go to the "Reports" section, "VAT Accounting Analysis" item:

We form it for the 1st quarter and very clearly see all charges (outgoing VAT) and deductions (input VAT):

VAT for payment is immediately displayed. All meanings can be deciphered.

For example, let's double-click the left mouse button on the implementation:

The report has opened...

In which, by the way, we see our mistake - we forgot to issue an invoice for sale.

Let's fix this bug. To do this, go to the implementation document and at the very bottom click the “Write an invoice” button:

VAT Accounting Assistant

Now go to the “Operations” section and select “VAT Accounting Assistant”:

We form it for the 1st quarter of 2016:

Here, in order, we talk about the steps that need to be completed to generate a correct VAT return.

First, let’s transfer the documents for each month:

This is necessary in case we entered documents retroactively.

We skip creating purchase book entries, because for our simplest case they simply won’t be there.

And finally, click on the item “VAT Return”.

Declaration

The declaration has opened.

There are many sections here. We will consider only the main points.

First of all, in section 1 the final amount to be paid to the budget was filled in:

Section 3 provides the tax calculation itself (outgoing and incoming VAT).

VAT is a value added tax on commercial products. In essence, this is an indirect tax paid by organizations that sell certain products, as well as provide services. Who pays and how the tax is calculated with an example of calculation for dummies, we will consider further.

What is VAT?

VAT is a kind of duty that is automatically included in the cost of each type of product and service. The consumer purchases products with tax already added.

Correct calculation of VAT is carried out based on three rates:

Zero, that is, the tax is not charged when working with the export of goods with their subsequent sale;
10% - used for a special category of goods. These are products that you cannot live without. This includes milk, bread, medicines, cereals. During a crisis period, the list of such goods increases;
18% is the most popular. All goods that are not included in the above categories are calculated at this rate:

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The VAT calculation process is carried out in two main ways. In the first case, the proceeds received from the sale of goods are fully taxed, and then VAT is calculated from it. In the second process, accrual is carried out at a special rate, which consists of an increase in the cost of a particular segment of products sold.

VAT for dummies - example

The main payers of VAT are organizations and entrepreneurs who operate on the main tax system. You can calculate the amount including VAT using the following formulas:

C = NB at 1.18 - at a rate of 18%.
C = NB at 1.10 - at a rate of 10%, where NB is the amount without tax.

To understand how tax is calculated and paid, consider the following example.

Stroyservis LLC sells concrete blocks with a batch volume of 100 thousand pieces at a price of 55 rubles. a piece. In this case, the VAT rate is 18%, and the tax is not included in the price of products.

The calculation in such a situation looks like this:

First, the cost of the batch is determined without VAT, that is, the tax amount is 55 rubles. multiplied by 100,000 pieces. It turns out 5,500,000 rubles;
VAT is calculated from the amount — 5,500,000 at 18/100 = 990,000 rubles;
Amount including VAT - 5,500,000 + 990,000 = 6,490,000 rubles.

Based on the calculations carried out, invoices and invoices will need to indicate such data as the cost excluding VAT RUB 5,500,000, VAT 18% - RUB 990,000, total including VAT RUB 6,490,000.

To be able to pay tax at a reduced rate, you will also need to have an invoice for the goods along with the invoice. Failure to obtain these documents may result in full payment of value added tax.

VAT payment rules

Value added tax is paid during the process of filling out a standard tax return. The law establishes reporting periods in which a correctly drawn up declaration is submitted to the tax authorities by the 25th, on the basis of which the accrued VAT is paid.

Payment of taxes and submission of reports is carried out quarterly. Timely completion, as well as payment of all accrued taxes, is guaranteed to have a positive effect on the overall activities of the company, relieving its owners from penalties and fines.