You will need
  • - the amount of tax payable;
  • - the period of delay;
  • - the refinancing rate over time, while the delay lasts.
The amount of tax payments you can calculate it yourself or check with the tax office. But it is better to pay arrears and fines , voluntarily, while you do not require this tax. Otherwise you'll have to pay a fine.
For independent calculation determine the taxable base (the entire amount of the transaction or part of it depending on the situation), divide this figure by 100 and multiply the result by the rate of VAT to your case.
The countdown of the period of delay starts from the calendar day following the deadline for payment of tax. The end is determined by the date on which you plan to repay the debt. Directly behind the redemption date, penalty interest is not charged already. But for the preceding will have to pay. The payment date shall be the date of depositing cash in the Bank or debiting them from your account on the basis of the payment order with a Bank transfer.
Charges will be applied for each day for the duration of the delay, including weekends and public holidays.
To calculate fines online you can, for example, using the calculator on the website of the magazine "chief accountant". To do this, enter in the appropriate fields amount of unpaid tax, the date of commencement of the delay and expected date of debt repayment, and then give the command to calculate.
The result is the amount of fines in rubles and kopecks.
With self-counting is easiest if the refinancing rate in the entire period of delay has not changed. If changed, will have to calculate interest separately for all the days of validity of the different values of rate.
To clarify the refinancing rate in different periods on the website of the Central Bank of the Russian Federation.
To calculate the amount of penalties, multiply the unpaid tax on the number of days of delay, this amount divide by 100, and the result is the value of the refinancing rate, and then divide the resulting number by 300.
And so for each period the different values of the rate of refinancing, if it has changed. Then put all the results and get the amount of fines to be paid.