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Find the magnitude of the rate of value added tax, which is established under article 164 of the Tax Code of the Russian Federation. To date, there are three main rates of VAT - 0%, 10% and 18%, and the estimated two – 10/110 and 18/118.
Calculate the amount of the tax base which is determined in accordance with article 154 of the Tax Code of the Russian Federation. It is equal to the cost of the realized goods, services or works on the basis of selling prices considering excise taxes. Date of calculation of the tax base for VAT is determined in accordance with paragraph 1, article 167 of the tax code. This may be the date of shipment of goods, performance of works or rendering of services or date of actual receipt of payment or advance payment against future shipment.
Don't forget to write the invoice to the customer or buyer upon receipt of down payment. If the operation was carried out in a foreign currency, you must translate all amounts into rubles according to the exchange rate Netbanker on the appropriate date.
Set each sold goods, rendered services or performed works, the VAT amount. This value is defined as the product of the tax base to the rate of VAT set for this product.
Proceed to the calculation of VAT, subject to transfer in the budget. Under article 163 of the tax code, the tax period for VAT is a quarter during which the sales Ledger of the company were recorded in the assessed tax. From this value subtract the sum of the tax deductions that need to be recorded in the book of purchases of the company. The difference is the value added tax, which shall be payable.
In the first step, the list of goods, works and services subject to VAT at 0% rate. In the second step, there were cases when the taxation is made at the rate of 10% VAT. Rate of 18% applies in all other cases, not stipulated in article 164 of the tax code. Operations that are not subject to VAT, is governed by article 149 of the tax code.