You will need
- Calculator, receipts and invoices for the purchase of goods without VAT.
Instruction
1
Determine the initial cost of the product.So goods purchased from the supplier without extra charge to VAT. View in the relevant documents, what is its cost. For example, the purchase cost the company 100.
2
Avarage VAT on the commodity product must consist of VAT at 18% from the original value of the goods. Simplified tax regimes exempt the taxpayer from payment of VAT on traded goods, respectively, margins in the form of VAT he has no right to apply. But if the company operates on the VAT, the user is obliged to pay the full-size VAT.In the example above, VAT will be equal to:
(120*18%) / 100% = 21.6 rublack way of VATthat was charged on the goods, equal to 21.6 rubles.
Hence, the cost of the goods sold subject to VAT (value purchased from the supplier of the goods + VAT) will be equal to:
120 + 21.6 = 141.6 rubles.
(120*18%) / 100% = 21.6 rublack way of VATthat was charged on the goods, equal to 21.6 rubles.
Hence, the cost of the goods sold subject to VAT (value purchased from the supplier of the goods + VAT) will be equal to:
120 + 21.6 = 141.6 rubles.
3
Add markup.Let for this type of goods , the margin will be equal to 30%. Then the final cost of the goods (the future revenues from sale of this product) is calculated as:
141.6 + 30% = 184 rubles 08 kopecks.
141.6 + 30% = 184 rubles 08 kopecks.
4
List the VAT.After the sale of goods in the budget will need to transfer the value-added tax equivalent to 18%:
(184.08 * 18%) / 100% = 33 rubles 13 kopecks.
(184.08 * 18%) / 100% = 33 rubles 13 kopecks.
5
Calculate the profit of the enterprise.Calculated the final profits of the enterprise, which equals revenue minus tax paid and the value of the goods, which were purchased from suppliers.
184.08 – 33.13 – 120 = 30 rubles 95 kopecks.Thus, the more the commodity margin, the better you can sell the goods purchased without VAT. Those enterprises that operate on the basic tax regime and pay VAT on a mandatory basis, as a rule, do not work with organizations, suppliers that function on the other (simplified) tax system.
184.08 – 33.13 – 120 = 30 rubles 95 kopecks.Thus, the more the commodity margin, the better you can sell the goods purchased without VAT. Those enterprises that operate on the basic tax regime and pay VAT on a mandatory basis, as a rule, do not work with organizations, suppliers that function on the other (simplified) tax system.
Note
With organizations working on SST, often refused to cooperate with those enterprises which pay VAT regularly. This ultimately can affect the profit of the provider that implements the goods without VAT.
