For dummies: VAT (value added tax). Tax declaration, tax rates and the procedure for refunding VAT

Telling about what is value-added tax (VAT) is not the most difficult task, if you do not go into details. Elementary knowledge on this issue will not be superfluous, not only for future accountants and economists, but also for people far from such specific areas of activity.

Economic content of VAT

VAT is one of the taxes in Russia, which have a significant impact on the formation of the state budget. The essence of the value-added tax fully reflects its name. That is, with the added value to which the producer increased the value of the original product (raw or semi-finished product), its accrual takes place.

For "dummies": VAT is a tax that is charged and paid by manufacturing enterprises, wholesale and retail trade organizations, as well as individual entrepreneurs. In practice, its size is defined as the product of the rate for the difference between the revenue received when selling its own products (goods, services) and the amount of costs that were used to produce it. Simply put, that part of the product that the manufacturer or seller "grew" to the original product (in fact, this newly created value) is a taxable base. This type of tax is indirect, as it is included in the cost of the product. In the end, it is paid by the buyer, and formally (and practically) its payment is made by the owners and producers of the goods.

Objects of taxation

The objects for VAT accrual are the proceeds from the sale of the products, works and services produced, as well as:

- the cost of ownership of goods (work, services) when they are donated;

- the cost of construction and installation work for own needs;

- The cost of imported goods, as well as goods (works, services), the transfer of which was carried out on the territory of the Russian Federation (it is not included in the taxable base of income tax).

VAT payers

Article 143 of the Tax Code establishes that VAT payers are legal entities (Russian and foreign), as well as individual entrepreneurs who are on tax accounting. In addition, the payers of this tax include persons carrying out the movement of goods and services across the borders of the Customs Union, but only if the customs legislation establishes the obligation to pay it.

Tax rates for VAT

In Russia, VAT rates are provided in 3 versions:

1. 0%.
2. 10 %.
3. 18 %.

The amount of the accrued tax is determined by the product of the interest rate divided by 100 into the taxable base.

Not recognized as objects for the calculation of this tax are non-sales turnover (input operations for the formation of the authorized capital, transfer to the assignee of the fixed assets and property of the enterprise and others), transactions for the sale of land and many others fixed by law.

18% VAT rate

Until 2009, the VAT rate of 20% was applied to the largest number of transactions. Currently, the rate is 18%. To calculate VAT, it is necessary to calculate the product of the taxable base and the interest rate divided by 100. It is even simpler: when determining (for "dummies") VAT, the tax base is multiplied by the coefficient of the tax rate - 0.18 (18% / 100 = 0.18). Thus, the amount of VAT is included in the price of goods, works and services, lying on the shoulders of consumers.

For example, if the price of the goods without VAT is 1000 rubles, the rate corresponding to this type of goods is 18%, then the calculation is simple:

VAT = PRICE X 18/100 = PRICE X 0.18.

That is, VAT = 1000 X 0.18 = 180 (rubles).

As a result, the selling price of goods is the cost of the product calculated with VAT.

Lower VAT rate

A 10% VAT rate applies to a certain group of food products that are considered to be socially significant for the population of the state. Such products include milk and their derivatives, many cereals, sugar, salt, sea, fish and meat products, as well as some types of products for children and diabetics.

Zero VAT rate, features of its application

A 0% rate applies to goods (works and services) related to space activities, sales, production and production of precious metals. In addition, a significant amount of transactions are transactions for the movement of goods across the border, the registration of which must comply with customs procedures. A zero VAT rate requires documentary evidence of exports, which is provided to the tax authorities. The package of documents includes:

1. A contract (or contract) of a taxpayer for the sale of goods to an alien outside the Russian Federation or the Customs Union.
2. Customs declaration for the export of products with a mandatory mark of the Russian customs on the place and date of departure of the goods. You can submit documents for transportation and escorts, as well as other confirmation of the export of any products outside the Russian Federation.

If within 180 days after the movement of goods across the border the required documents have not been drawn up and not submitted to the tax package, the payer is obliged to pay and pay VAT at 18% (or 10%) rate. After the final collection of customs confirmation, you can return the tax paid or offset it.

Using the Settlement Rate

The settlement rate is used for prepayment and in some other cases. For "dummies", VAT at this rate is calculated when it is necessary to distinguish the "sitting" tax from the total cost of the goods. This action is carried out according to the simplest formulas, depending on the type of VAT rate applied.

With a 10% VAT rate, the calculated value is 10% / 110%.

At 18% interest rate - 18% / 118%.

Filling out the VAT tax return and the terms of its submission

At the initial stage of preparation for the submission of tax reports, the accountant's work is focused on determining the basis for which the tax amount is subsequently charged. Filling out the VAT tax return begins with the registration of the title page. In this case, it is very important to carefully and carefully enter all the requisites (names, codes, types, etc.). On all pages, the date and signature of the head (or IP) are provided, which on the title page must be stamped. The declaration must be submitted to the tax office at the place of registration, but not later than the 20th day of the month following the reporting quarter. In the same terms, and its payment is established (with a quarterly due date). Thus, the payment and assessment of the tax for the first quarter of 2014 was necessary until April 20 of this year.

Tax calculation

For "dummies": VAT payable is calculated in several stages.

1. Determination of the taxable base.
2. Charging of VAT.
3. Determination of the amount of tax deductions.
4. The difference between the accrued and paid tax (deduction) and is the amount of VAT payable.

In the event that the deductions exceed the amounts accrued, the taxpayer has the right to reimburse the difference on a written application and after the decision is made, but more on this later.

Tax deductions

Particular attention should be paid to deductions, that is, the amount of VAT that is presented by suppliers, as well as paid at the customs office when exporting goods. It is very important that the tax taken to be deductible should be directly related to the accrued turnover. Simply put, if the VAT is calculated from the sales turnover of the goods "A", then all purchases related to this product are taken into account. Confirmation of the right of deduction is certified by invoices received from suppliers, as well as documents for payment of tax amounts at border crossings. VAT in them is allocated in a separate line. Such invoices are filed in a separate folder, and the turnover for each product is recorded in the purchase book according to the approved form.

During the conduct of tax audits, questions about the improper filling of mandatory fields, the indication of incorrect details, as well as the lack of signatures of authorized persons are quite often raised. As a rule, in such a situation, the employees of the Tax Inspectorate will cancel the corresponding deductions, which leads to additional charge of VAT and penalties.

Electronic presentation of declarations

Since 2014, the VAT tax return must be submitted only in electronic form. There are only a few exceptions related to special taxation regimes.

VAT refund terms and conditions

Satisfaction of the rights of payers to recover the tax amount paid is made on the basis of a desk audit carried out by the tax authorities. The declarative procedure for refunding VAT occurs with respect to a few payers who meet the following conditions:

- The total amount of taxes paid (VAT, excises, taxes on profits and production) should be at least 10 billion rubles. For 3 calendar years, which preceded the year of filing an application for compensation;

- the payer received a bank guarantee.

The application of this procedure provides for one more condition: the payer must be registered with the tax authorities of the Russian Federation for at least 3 years before filing a tax return for tax refund.

Order of compensation

In order to refund VAT to a taxpayer, it is necessary to submit a written application to the tax authority for the refund of tax amounts. These amounts can be returned to the settlement account indicated in the application or offset in the payment of other tax payments (if there is a debt on them). Within 5 working days the inspection takes a decision. The refund of VAT amounts is made in the same period in the amount specified in the decision. In case of late receipt of funds to the settlement account, the taxpayer has the right to receive interest for using this money from the tax authorities (from the budget).

Cameral check

A check is carried out to verify the validity of the returned amounts by the tax inspectorate within 3 months. If the facts of violations are not established, within 7 days after the completion of the audit, the verified person is informed in writing about the legality of the credit.

In case of violation of the current Russian legislation, the inspection shall draw up an inspection report, which will result in a decision on the taxpayer (or on refusal to attract or hold accountable). In addition, an infringer is required to return the excessively received amounts of VAT and interest for the use of these funds. If the amount is not returned, the obligation to return it to the budget of the Russian Federation is assigned to the bank that issued the guarantee. Otherwise, the tax authorities make a write-off of the necessary funds in an indisputable manner.

Some provisions relating to the calculation and payment of VAT are quite complex for the momentary understanding, but thoughtful awareness gives a result. A special difficulty in the perception of this tax is created by specific terms and a regular change in the legislation of the Russian Federation.