You will need
  • - The tax Code of the Russian Federation;
  • - the form of the VAT Declaration;
  • - documents of the organization;
  • - financial statements of the company;
  • calculator.
The value added tax calculated at the rate of 10% and 18%. Advance payment of this tax is reflected in line 070 of the Declaration on value added tax. If you received cash on account of forthcoming deliveries of the goods, works and services should be paid for them in advance. And the tax rate should not be specified because the amount taxable, it is necessary to reflect on one line 070. Enter the advance should be the total amount.
If you received funds in the form of financial assistance, payments under insurance contracts, which provide for the supply of goods, services and works subject to value added tax, advance payment of this tax should be reflected in line 080 in the tax period when the funds arrive into your checking account.
If your Bank account received funds in the form of interest on commodity loans (promissory notes), the down-payment on value added tax should be calculated thus: subtract from the received amount of money the refinancing rate of the Bank of Russia, reflect the result in row 080 of this Declaration.
If you have previously filled in a tax Declaration for value added, and reflected the advance payment of the past tax period, the amount of the advance should be entered in row 200 of this Declaration. The funds are credited to the deductible and are not paid in a given tax period by the taxpayer.
If the funds for the forthcoming supplies of goods, execution of works and services received on your current account, and the production of goods or execution of works and services exceeds six months, advance tax to the added cost do not need to charge.
If money is received for goods, jobs, services taxable at the zero rate, or their implementation is not the Russian Federation, the advance tax on the value added charge is not necessary.
The list of exempt from value added tax of goods, works, services specified in article 149 of the Tax Code of the Russian Federation and the decision of the Government of the Russian Federation No. 468 of 28.07.2006 G.