Some organizations, such as individual entrepreneurs, working on a different tax regime than the legal entity. They do not pay VAT, and pay a flat tax (of course not all SP). Now, these providers can present the invoice without VAT, and in the graph, which indicates the rate of value added tax to put a stamp or an inscription "without VAT".
If you put in the column "0%", then it will be considered a gross mistake. As this tax rate is set only in certain cases, for example, when exporting goods, i.e. export them outside of the Russian Federation.
Exemption from value added tax can obtain, and legal institutions. In this case, you must pass a minimum of three months from the date of registration in the tax Inspectorate. There is also a mandatory condition for VAT if your revenue (excluding tax) does not exceed 3 million rubles.
What documents are needed for VAT exemption? To your tax office, you must provide the following paper:
- notice of exercising the right to exemption of payment of VAT (form of arbitrary);
- extract from the balance sheet (unified form No. 1);
- documents for the last three months demonstrating compliance with the limit;
- extract from the sales book;
copies of logs billed and received invoices.
All documents must be stamped by organization and signed by the head.
It should be noted that in that case, if you do not pay the value added tax, it is entitled to invoice invoice. But if you are in the contract with the buyer or customer have discussed and pointed out this primary document, to put you have to, otherwise, it would violate one of the terms of the contract.
