The entrepreneur, who is in the USN, does not pay VAT, respectively, the sale of goods or services it does not include the amount in the cost of production. In this case, the question arises why so many companies are reluctant to buy goods without VAT? The answer is obvious: to deliver the amount of the tax deduction, they can not, but the obligation to pay value-added tax they were never canceled. This applies to buyers, brokers, located on the common system of taxation. If it is the end consumer or organization that is also exempt from VAT, the problems with sales should not occur.
If you want to work with serious organizations that pay VAT to the budget, the exit you have one – to reduce price by the tax rate. For example, if your competitors are issuing invoices with VAT, shipped to your potential customers the machines at a price of 9000 rubles, your maximum price should be 9000-1372,which is 7628 rubles. The formula for calculating the price of the product in this case is simple: C= C1-C1*18/118, where C is the desired cost, C1 is the price of a competitor.
The transition to the simplified system of taxation for company, which does not work with the final buyer, it puts him in a very disadvantageous position. If the selling price is not reduced, the inevitable loss of customers on the main system of taxation. If to reduce it by the amount of tax that should be paid by the client, it will inevitably fall to the level of profit, because 18% and even 10% is a lot. So before go with the "classics" to "simplified tax system", talk with their loyal customers whether you need VAT.
The company has a traditional system of taxation is also causing friction on the invoice VAT is in invoice for of the company to the USN. On the one hand, and buyer on the "easier" still, there is VAT in the document or not, but it is difficult to understand why he should pay the same as a buyer who will be able to get a deduction on this tax. It's simple – the seller from the payment of VAT not exempt, by putting a zero rate of tax deduction on it he does not get it. He therefore in any case include its size in cost of products sold, and therefore his actions are justified.