You will need
  • calculator.
Find out the VAT rate, which is subject to the implemented product. Their values are determined by article 164 of the RF Tax code and are set to 0%, 10%, 18%. Also the calculation uses the estimated rates 10/110 and 18/118, which depend on the conditions for obtaining revenue stipulated in articles 154, 155, 161, 162 and 164 of the RF Tax code.
Determine the amount of tax base revenue. It is calculated in accordance with the recommendations of article 154 of the Tax code of the Russian Federation. The amount of taxable revenue equal to the cost of the realized goods, works or services subject to certain excise taxes. The calculation of the tax base for VAT is the date of shipment of goods, rendering services or performing works, confirmed by the relevant act. Can also be used the date of actual receipt of money resources on the settlement account or in cash the company as payment or advance payment. A General rule for determining the date of accrual of the VAT is defined in section 1 of article 167 of the Tax code of the Russian Federation.
Generate offsetting revenue in case of payment in foreign currency to determine the VAT. For this it is necessary to transfer the amount in ruble equivalent at the exchange rate of the National Bank of the Russian Federation, which was established at the date of calculation of the tax.
Calculate the VAT to revenue for each group of goods sold related to different rates of taxation. This requires the tax base multiplied by the applicable rate of VAT. Write down the invoice to the buyer or customer for payment of goods, works or services with the indication of calculated VAT to the company-contractor can make these amounts to be deducted.
Calculate the total amount of value added tax and deduct from it tax deductions. Pay the resulting amount to the budget. At the end of each tax period, submit a tax return specifying data calculations.