Advice 1: How to charge VAT on the amount

The value added tax is one of the primary charges, forming about a quarter of the revenues of the Federal budget. Its payers are legal entities and individual entrepreneurs, located on the common system of taxation. The object of the tax is the sale of goods, works and services (further — LABOR) on the territory of the country.
How to charge VAT on the amount
Instruction
1
In order to charge VAT on the amount of completed LABOR, determine the tax rate that applies to your organization. Legislation of the Russian Federation there are three rates of VAT: 18%, 10% and 0%. Most often used rate of 18%. A reduced 10% rate applies to certain food and children's goods. A zero rate is used when exporting.
2
To charge VAT on a particular amount means to increase its tax rate. To do this, first determine the amount of the tax in monetary terms. Multiply the amount of LABOR to implement the tax rate (in decimal terms). For example, the value of 18% tax from the sum 200 000 rbl. the formula is:200 000 × 0,18 = 36 000 (RUB)
3
To sum, implementation add the calculated amount of tax. 200 000 + 36 000 = 236 000 (RUB.)
4
Similarly, you can charge VAT on the amount in one step. To do this, multiply the amount of realization on the value of (1 + tax rate) in decimal expression. Using the numbers from the example, you will get the same result:200 000 × 1,18 = 236 000 (RUB)
5
Accountants often need to do the reverse operation — select VAT from the amount. Knowing the current rate of tax to do need calculation is quite simple. For this final amount divide by the value (100 + tax rate) and multiply the result by the tax rate in absolute terms. For example, to highlight a 18% VAT of $ 300 000 RUB, make the calculation according to the formula:300 000 / (100 + 18) × 18 = 45762,71 (RUB.)
Note
Characteristics of the tax, the procedure for its payment, the payer 21 established a Chapter of the Tax Code of the Russian Federation.
Useful advice
Of the amount obtained by the calculation of the tax may have on the end of a long decimal tails. They should be rounded to cents according to mathematical rules.

Advice 2 : How to allocate VAT

VAT, or tax on added value, is one of the major mandatory fees that are paid to the budget, the taxpayers are on the common system of taxation. The object of taxation is the sale of goods, works and services in the country. Interest rates on VAT differentiated set by the Tax code of the Russian Federation. Taxpayers are constantly faced with the need to allocate the VAT in the accounts.
The value added tax is one of the main mandatory fees
Instruction
1
In order to select VAT, you should decide with the principal amount. In this situation two options are possible:
VAT included in the amount, in this case, you have to extract the VAT out of it;
VAT is not included in the amount, in this case, need to charge VAT on it.
2
To select VAT from the amount you need to divide the sum by (100+tax rate) and multiplying on the tax rate. The result is rounded according to mathematical rules to cents. For example, you must select VAT from 250 000 RUB., the rate of VAT is 18%. 250000 / 118 * 18 = 38135,60 (RUB.)
3
To charge VAT is somewhat simpler. In this case, we need to multiply the amount to which it is necessary to charge VATon the tax rate (in decimal terms). The result will be the amount of tax which also should be rounded. For example, it is necessary to charge VAT in the amount of 138 000 rbl., the tax rate is 10%. 138000 * 0,10 = 13800 (RUB)
4
If you multiply the amount you want to charge VAT, of (1+the tax rate in decimal terms), the resulting amount will already include the tax. Using the data of the last example, will get the final result:138000 * 1,10 = 151800 (RUB)

Advice 3 : How to determine the amount of VAT

The amount of value added tax (VAT) is usually included in the cost of goods. It is easy to determine independently if you know the applicable rate and to be able to calculate the tax base. For those who doubt in their abilities, there are online-calculators for calculations.
How to determine the amount of VAT
Instruction
1
Determine the tax rate that applies to operations that you perform. It depends on what you are implementing. The General rate for VAT is 18%, but the implementation of, for example, certain food products and goods for children it is 10%. To know which rate applies in your case, you can in article 164 of the Tax code.
2
Determine the tax base. The article 153 of the Tax code. The tax base is dependent on the sale of manufactured or purchased goods. Usually it is calculated based on the price of goods specified by the parties to the transaction.
3
The VAT calculation in the presence of the amount it includes, to produce the easiest thing in the following way: imagine that the amount includes VAT, is equal to 118% (if we use a tax rate of 18%). Divide the sum by 118 and multiply it by 100. For example, the amount together with VAT is equal to 1000. After dividing 1000 118 is obtained approximately 8,474. When multiplied by 100 out of about 847,4. This is a sum without VAT. In order to find out the VAT, you must deduct 847,4 from 1000. Accordingly, VAT will be equal to of 152.6 rubles.
4
To charge VAT on any amount, multiply this amount (tax base) rate of VAT. If the estimated amount will be equal to 1000 rubles, and the rate will be equal to 18%, then VAT will need 1000 multiply by 18 and divide by 100. Received 180 rubles add to 1000. Accordingly, VAT will be equal to 180 rubles, and VAT - 1180 rubles.
5
If you don't want to determine the amount of VAT or charge it manually, remove it using special online calculators. This calculator is available on various websites, for example here: http://www.ndscalc.ru/.

Advice 4 : How to find the sum without VAT

The value added tax implies an indirect tax in the form of appropriation by the state of a certain part of value added which is produced at all stages of the release of goods, works or services and paid to the budget according to the degree of implementation. In practice, VAT is similar to sales tax. The purchaser has the right to deduct the amount of tax which, in accordance with the written him with all invoices, he paid for the goods.
How to find the sum without VAT
Instruction
1
The amount of tax that is payable to the budget, defined in the Russian legislation as the difference between the total amount of tax assessed at the established rate of the tax base and amount of tax deduction (the amount of tax paid when purchasing the goods used in the company's activities).
2
The tax calculation is carried out specifically for each of your bets. VAT paid when purchasing goods, services or works that are not subject to taxation, a deduction cannot be made.
3
The object of taxation in Russia is predetermined as realization of goods (works) on the territory of the Russian Federation, realization of collateral or transfer of goods (results of services rendered, work performed) under the agreement on providing compensation or novation of the method, and the transfer of all property rights.
4
The proceeds from the sale of works, goods or services of the transfer of property rights may be determined on the basis of all incomes of the taxpayer associated with settlements for the payment of the specified services or goods, and property rights that were received in cash or in kind, including payment of securities the amount of prepayments.
5
VAT is charged on the sum of the tax calculated from the tax base, less a specific "incoming" VAT, as a rule, confirmed in the invoices. Since this confirmation is not always possible to provide (or the firm's counterparty under the simplified taxation system do not pay VAT), in the Russian Federation the tax base VAT is more than in many countries that use this tax.
6
Thus, there is a special formula that helps determine the amount without VAT: VAT amount must be divided by 1.18. This formula is derived from a formula calculating the sum with a value-added tax.

Advice 5 : How to charge VAT

The final price of any product or service always includes, in addition to cost, a few different taxes. The value-added tax or just VAT is an indirect tax or form of collection of value added to the state budget arising in the production process of any product or service. VAT is relatively easy to calculate by themselves or use the online calculators available in the Internet.
How to charge VAT
Instruction
1
First specify the size of the rate of VAT at the current moment. From January 2004 the rate of VAT in the Russian Federation is 18%. If you want to select VAT from the amount available, divide the amount per unit to which you want to add the rate of VAT in fraction to 100%. In other words, when VATequal to 18%, add to the unit of 0.18 (18% of 100%). For example, if the amount of goods or services is 1000 rubles, then dividing it by 1.18, you will receive 847,457 RUB.
2
Next, from the sum subtract the original number. That is, subtract 1000 from 847,457. As a result, you will receive -152,542. That the number turned positive, multiply it by negative one. Then round the result to hundredths (cents) to the nearest side. Thus, VAT from 1000 rubles amounted to 152,54 of the ruble.
3
In order to charge VAT, multiply the original amount by the unit rate with the addition of VAT. For example, if you need to charge VAT for 1000 rubles, multiply this amount by 1.18. In the end, you get 1180. This amount, which accounted for VAT. Usually on receipts of goods, indicate the price including and excluding VAT, to the consumer to focus on the initial cost of the purchased goods. If such clarification is not, you can calculate the VAT of the amount. To do this, multiply the price of the goods on the rate of VAT in numerical terms, that is, 0.18. For example, 1000 (cost of goods) 0.18, resulting in you will receive 180. This is the size of the VAT.
4
If you do not want or are not able to calculate VAT , please refer to the world wide web. On the Internet there are many online calculators that can work with a variety of transactions involving VAT. To calculate VAT with the help of this service, fill in the field "Rate VAT", "Amount" and select the action you want to perform: to charge or allocate the VAT.

Advice 6 : How to add VAT

The value added tax is a necessary indirect taxes a form of appropriation of a certain part of the value added that appears at all stages of production of goods. The tax calculation is carried out specifically for each of your bets. VATpaid when purchasing the goods, not taxable, not deductible.
How to add VAT
Instruction
1
Taxpayers of VAT are recognized, all organizations, individual entrepreneurs, as well as those persons who move the goods across the customs border of the Russian Federation. The amount of tax that must be paid, in the Russian legislation is defined in the form of the difference between the tax charged at the established rate of the tax base and the amount of tax deductions (paid when acquiring goods or services used in the activities of the company).
2
The basic rate of VAT in Russia at the moment is 18%. In addition, the legislation also provides for a different rate of VATequal to 10%, which is used when implementing special types of goods (for example, some medicines, food products, children's products, publications), and 0% rate, which is used for export of goods. Also, some organizations and individual entrepreneurs get the release from fulfillment of duties of the payer of VATif during the previous 3 successive calendar month, the amount of revenue from sales (without VAT) does not exceed 2 million rubles. Thus, organizations who switch to the simplified taxation system do not pay VAT.
3
It is possible very simply to calculate independently the amount with VAT. It is necessary to divide any amount per unit plus VAT and divide by 100%. For example, if VAT is 10%, we should divide the sum by the value 1.1, if VAT is 18%, then you need to divide the required amount to 1.18. If you multiply the amount by the value of 0.18, you will get the amount of value added tax.
4
In turn, there is a special formula to calculate VAT. For example, suppose you know the amount S. we Need to calculate the amount of VAT, which is 18 percent of S. In this case we get the following solution: VAT = S * 18 / 100.For example, if the sum is equal to 10 000 rubles, VAT will be 1800.VAT = 10000 * 18 / 100 = 1800.

Advice 7 : How to charge VAT on the amount

The value added tax is one of the primary charges, forming about a quarter of the revenues of the Federal budget. Its payers are legal entities and individual entrepreneurs, located on the common system of taxation. The object of the tax is the sale of goods, works and services (further — LABOR) on the territory of the country.
How to charge VAT on the amount
Instruction
1
In order to charge VAT on the amount of completed LABOR, determine the tax rate that applies to your organization. Legislation of the Russian Federation there are three rates of VAT: 18%, 10% and 0%. Most often used rate of 18%. A reduced 10% rate applies to certain food and children's goods. A zero rate is used when exporting.
2
To charge VAT on a particular amount means to increase its tax rate. To do this, first determine the amount of the tax in monetary terms. Multiply the amount of LABOR to implement the tax rate (in decimal terms). For example, the value of 18% tax from the sum 200 000 rbl. the formula is:200 000 × 0,18 = 36 000 (RUB)
3
To sum, implementation add the calculated amount of tax. 200 000 + 36 000 = 236 000 (RUB.)
4
Similarly, you can charge VAT on the amount in one step. To do this, multiply the amount of realization on the value of (1 + tax rate) in decimal expression. Using the numbers from the example, you will get the same result:200 000 × 1,18 = 236 000 (RUB)
5
Accountants often need to do the reverse operation — select VAT from the amount. Knowing the current rate of tax to do need calculation is quite simple. For this final amount divide by the value (100 + tax rate) and multiply the result by the tax rate in absolute terms. For example, to highlight a 18% VAT of $ 300 000 RUB, make the calculation according to the formula:300 000 / (100 + 18) × 18 = 45762,71 (RUB.)
Note
Characteristics of the tax, the procedure for its payment, the payer 21 established a Chapter of the Tax Code of the Russian Federation.
Useful advice
Of the amount obtained by the calculation of the tax may have on the end of a long decimal tails. They should be rounded to cents according to mathematical rules.

Advice 8 : How to check the VAT

The biggest headache of the accountant is charging VAT. The slightest mistake in the calculations and filling tax Declaration can sometimes be fatal for the company, which imposed large penalties and possible litigation. To avoid these troubles, it is necessary to check the correctness of calculation of VAT.
How to check the VAT
Instruction
1
Begin testing with the General Ledger. Check the numbers and dates of the primary documents used when completing accounting. Check that the amounts of payments and the accrued VAT. If any of the information was not recorded correctly, then make corrections before filing the tax return, or the VAT amounts will be identified during the Desk audit tax and imposed penalties.
2
Analyze trial balance. Separately take the payments on account 60 "Calculations with suppliers and contractors" and account 62 "Calculations with buyers and customers". Divide these indicators into sub-accounts. Remember that subaccount 60.2 and 62.1 should only be in debit, and of subaccount 60.1 and 62.1 – only loan. Otherwise, you need to identify when there is an incorrect entry. Check the balances of these accounts at the end of the tax period with the balance of the sales Ledger and purchases. They should be the same.
3
Create a trial balance for the account 41 "Goods". Check that all balances are in debit and are not highlighted in red. If you have identified in this case an error, you must check the invoice for the formation of a regrading.
4
Check the balance on the debit side in trial balance account 19 "VAT on purchased values". This value must be zero.
5
Open statement sub-account 76 "Advances", if any, during the reporting period. Take the value of the credit of this account and compare with the value obtained from multiplying the credit of sub-account for 62.2 rate of VAT. These amounts should be equal.
6
Use the program 1C, which create subkonto by contractors. Check that the accounts, supporting documents and paid and the amounts received. If you have multiple contracts with one company, it is advisable to form the consideration for each agreement separately. This will allow to avoid mistakes in calculating VAT.

Advice 9 : 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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