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.
Advice 2 : How to find the sum without VAT
The value added tax implies an indirect tax in the form of appropriation by the state of a certain part of value added which is produced at all stages of the release of goods, works or services and paid to the budget according to the degree of implementation. In practice, VAT is similar to sales tax. The purchaser has the right to deduct the amount of tax which, in accordance with the written him with all invoices, he paid for the goods.
The amount of tax that is payable to the budget, defined in the Russian legislation as the difference between the total amount of tax assessed at the established rate of the tax base and amount of tax deduction (the amount of tax paid when purchasing the goods used in the company's activities).
The tax calculation is carried out specifically for each of your bets. VAT paid when purchasing goods, services or works that are not subject to taxation, a deduction cannot be made.
The object of taxation in Russia is predetermined as realization of goods (works) on the territory of the Russian Federation, realization of collateral or transfer of goods (results of services rendered, work performed) under the agreement on providing compensation or novation of the method, and the transfer of all property rights.
The proceeds from the sale of works, goods or services of the transfer of property rights may be determined on the basis of all incomes of the taxpayer associated with settlements for the payment of the specified services or goods, and property rights that were received in cash or in kind, including payment of securities the amount of prepayments.
VAT is charged on the sum of the tax calculated from the tax base, less a specific "incoming" VAT, as a rule, confirmed in the invoices. Since this confirmation is not always possible to provide (or the firm's counterparty under the simplified taxation system do not pay VAT), in the Russian Federation the tax base VAT is more than in many countries that use this tax.
Thus, there is a special formula that helps determine the amount without VAT: VAT amount must be divided by 1.18. This formula is derived from a formula calculating the sum with a value-added tax.
Advice 3 : How to pay VAT under the simplified tax system
The transition to the simplified system of the taxation beforeprinimala means the exemption from the payment of several taxes. It let a little, but raises his income. But the exemption from value added tax does not always play into the hands of such beforeprinimalam: to keep their customers, applying the common system (GTS) they have to issue invoices with allocation of the VAT.
Imagine the situation that the buyer on the basis of choosing between you and your competitor. When equal to the cost of the products or services it will choose a competitor because you bought his product he will be able to receive a tax deduction. The tax code allows for the invoicing organization applying USN, but with some reservations. In paragraphs 2 and 5 of article 346.11 of the tax code States that the value added tax shall be paid by such organizations only in 2 cases: when importing goods from abroad and the execution of the duties of a tax agent.
In the Letter of UFNS across Moscow №19-11/48885 from 08.07.2005 G. explained the following: a person who is not required to pay VAT to the budget, has no right to put the invoice with the inclusion of value added tax. Below the document says that it's still possible, but with some tax consequences.
What are the tax implications? First, is the emergence of the obligation to pay VAT with the tax returns for this tax; second, the tax amount must be included in income, but not included in the costs, and thirdly, your counterparty may be a problem with the deduction of VAT. However, in the third case, the courts mostly side with the sightof prinimala, not the tax office.
The payment of the VATObligation to pay VAT arises only when you specify it in the invoice. If it is highlighted only in the settlement documents, and the invoice no, you are not required to pay this tax to the budget. Unfortunately, to get a less "simplistic" you can't, which means that in any case he loses the amount of tax paid.
Terms of paymentAccording to paragraph 4 of article 174 of the Tax code, if the obligation to pay VAT, its payment is made at the end of the tax period not later than the 20th day of the next period. For late payment the tax authorities are entitled to issue a fine and penalties.