Advice 1: How to include shipping in the price

In accordance with the letter of the Ministry of Finance No. 03-03-06/1/157 from 19.03.2007 to consider the costs of shipping goods in the tax cost can be provided if it is included in the price of the goods and the buyer shall reimburse the supplier the cost of these services. The calculation of the price of the goods including delivery.
How to include shipping in the price
Include in the supply contract concluded with the buyer, the item about the duties of delivery and the inclusion of its cost in the price of the goods.
To economically justify the cost of shipping, make a calculation-the calculation of the transport services included in the price of delivered goods. This calculation is required if delivery is made by our own transport.
Calculate the shipping costs for 1 km of run or 1 ton of the transported cargo. Include the salary costs of the driver with charges, cost of fuel, vehicle depreciation, General expenses. Approve the costing supervisor.
Timely revise the costing of the delivery of the change in its components: the increase in fuel prices, increase the wages of the driver etc.
If delivery of the goods to the buyer is done by hired transport, as justification for the expenses will approach the documents issued by the moving company: contract, invoice, account. If the organization is not a payer of value added tax, the price of the goods must include transport costs of incoming VAT. If the organization is a VAT payer, when calculating the price of the goods, the amount of input tax is excluded from the cost of hired transport and "wound" in the shipment of goods to the buyer on the total cost of goods including delivery.
Calculate the amount of transport expenses for delivery, multiplying the shipping cost calculation on the number of kilometers the car or on the mass of cargo delivered, if delivery is made by our own transport. Determine their value according to documents of the transport company if the goods are shipped by hired transport.
Determine the cost of shipped goods by multiplying the price by the quantity. Add to the resulting figure the cost of services for the delivery of this order.
Not to allocate transportation costs to the invoice as a separate line, divide the total cost of the order including transport costs, quantity of goods, receiving the price of its units including the cost of delivery. Enter the resulting figure in the "Price per unit (without VAT)" in the invoices and calculate the total cost of the order. Increase received the order for the VAT amount if the organization is a payer.
If you want to deliver to the buyer on the same flight as the products of different cost, distribute transport costs proportional to the value of each item in this order, and then include them in the price.

Advice 2: How to calculate the price without VAT?

In Russia VAT introduced in 1992, Is an indirect tax that is included in the cost of the goods and shall be transferred to the budget. With VAT buyers face everywhere.
How to calculate the price without VAT?

The essence of VAT

The calculation of the VAT amount is an important aspect of accounting. Tax rate of VAT is the default 18%, and certain categories of goods are taxed with rates of 10% (medical products or children's products) or 0% (exported goods). VAT charged on imports.

The price of almost any commodity consists of the price and VAT amounts. Organizations and individual entrepreneurs who sell goods or provide services, are obliged to transfer the VAT amount to the budget. Despite the fact that the VAT is paid to the budget by companies that actually pay it, the consumers out of pocket. It turns out that buying any product buyers pay 118% of its value (or 100%+VAT rate).

VAT payers are all companies and individual entrepreneurs, except for those that apply special regimes (STS or UTII).

How to calculate the cost of goods without VAT

In most cases, the cost of goods on the shelves of stores given with VAT. Of course, there are other situations where the seller quotes a price without VAT, but at checkout, the buyer need to pay extra for another 18% of purchase cost. Primarily this is done for marketing purposes, because buyers think that these products are cheaper, but in the end they spend more money.

To calculate the cost of goods without VAT is very simple. Should the final price with VAT divided by 1.18 (118%). For example, the cost of the goods including VAT is 15,000. Accordingly, the price without VAT will be 12711,86 R.

It should be noted that this calculation is not quite accurately reflects the actual value of the goods because the buyer can only see the final price. This is due to the fact that the product is made of parts of different components, which each manufacturer also calculates your VAT. Therefore, the final value of goods already includes a number of VAT. In this regard, to calculate the cost of goods without VAT is problematic.

Automated VAT calculation

Despite the fact that the VAT calculation seems to be very simple, for those who for whatever reason do not want to carry out the calculation, it is possible to automate this process. To do this, in Internet you can easily find specialized calculators, which are input data (the value of goods with VAT) and they will instantly provide a ready answer - the price of the goods without VAT.

Accountant in organizations rarely calculate the VAT themselves, for them it automatically makes the accounting program. For example, the "1C: Accounting" and "1C: Enterprise". For that accountant you only have to enter the tax rate, the rest of the program will make. But these specialized programs are paid, they have a wide range of functions and purchase them only for VAT calculation is impractical.
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