Advice 1: How to sell the goods with VAT, without VAT purchased

VAT is a tax which is payable every entrepreneur and organization involved in the realization of any goods and services. Often the owners of trading networks to buy goods from suppliers at no extra charge VAT. And further under the law will be required to pay this sales tax. In other words, to sell the goods with VAT, purchased without this margin, unprofitable, but quite real.
To calculate the VAT not so difficult
You will need
  • Calculator, receipts and invoices for the purchase of goods without VAT.
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.
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.
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.
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.
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.
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.

Advice 2 : How to sell the goods without VAT

To sell goods without value added tax can organizations on a special system of taxation, as well as foreign companies that are not required to pay taxes to the Russian budget.
How to sell the goods without VAT
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.
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