The law clearly states that taxpayers whose activities are directly related to the derivation of benefits by third parties cannot be exempted from paying VAT. For such intermediary entities, a contract without VAT is not possible.

A number of goods and services, on the contrary, are not subject to value added tax, as expressly stated in Article 149 of the Tax Code of the Russian Federation. Moreover, on the basis of paragraph 2 of this article, the following are exempt from taxation:

• medical, veterinary, sanitary, cosmetic goods and services
• food products, produced by medical or educational institutions
• works and services for the care of the sick and the elderly, the disabled
• services for organizing children's leisure in sections, circles, studios
• transportation of the population within the framework of a single tariff
• transactions with funeral goods, services, works
• sale of postcards and envelopes with stamps, sale of other postal products
• operations with shares and shares in funds and authorized capitals, purchase and sale of securities
• maintenance of equipment during the warranty period without additional payment for work
• restoration and refurbishment of historical buildings and cultural monuments
• other goods and services specified in paragraph 2 of Art. 149 Tax Code of the Russian Federation

The rules of paragraph 3 of Article 149 of the Code determine the list of transactions that are not subject to VAT:

• sale of products of a religious cult for own needs
• any operations of banks, except for collection
• services for insurance and non-state pension provision
• purchase and sale of raw diamonds and the sale of precious metals and stones
• issuance of loans in monetary form or securities
• organization of spa treatment and wellness procedures
• research and scientific work financed from the budget
• other operations falling under paragraph 3 of Art. 149 Code

Exactly Tax code country indicates which goods, services receive exemption from taxation of one or another tax. Some activities are subject to licensing.

Documentation of transactions without VAT

Price without VAT directly allowed tax legislation Russia. This benefit entails a special procedure for processing documents. If you have an LLC without VAT, this does not automatically mean that you should not issue invoices. It all depends on the specifics of the operation and the status of the taxpayer, for example, when:

• the object of the sale itself is exempt from tax under Art. 149 Code
• a specific taxpayer does not pay VAT subject to the provisions of Articles 145 and 145.1 of the Tax Code of the Russian Federation

In the second case, when it is the seller who is exempt from paying the tax, he is obliged to issue an invoice. This is directly indicated by the provisions of paragraph 5 of Art. 168 of the Code. The document prescribes only the amount without VAT. To switch to the release mode, you need to have revenue for 3 consecutive months up to 2 million rubles. and not be a seller of excisable goods. The legislation provides for the implementation of the following formal procedures for such companies and individual entrepreneurs:

• create and send an appropriate notification to the tax authority
• use the received VAT exemption for at least 12 months.
• at the end of the year, confirm the eligibility for exemption for the past period

In other cases, the taxpayer may generate an invoice for goods, services without VAT, but is not obliged to do so. Such an assumption is of practical importance if the seller sells goods that are exempt from VAT under the rules of Art. 149 of the Tax Code of the Russian Federation only in a certain part, for example:

• The seller simultaneously sells goods subject to VAT and exempt from tax. The sales invoice is issued as a single invoice, as well as an invoice for payment without VAT and with tax. Obviously, in this case, the invoice will be automatically generated in the program for the entire amount of the shipment.
• Sometimes, in order to keep the numbering of waybills and invoices synchronized, a complete set of documents, including an invoice without VAT, is generated for any shipment, including the sale of goods with exemption from value added tax.

Rules for filling out the invoice form without VAT

Beginning with tax period 2014, organizations may not issue invoices at a rate of 0%, i.e. for non-taxable sales transactions recognized as such on the basis of the current tax legislation of the country. The purpose of this norm of the law is to significantly reduce the volume of document circulation for a number of firms and entrepreneurs. Without issuing invoices, the organization does not draw up registers of their accounting, which greatly simplifies the accounting of the enterprise. This provision is the right of the taxpayer, and not an obligation imputed to him.

In the case when your company is a non-payer of VAT, but you are actively cooperating with contractors who pay this indirect tax, 2 types of relationships are possible:

• a company-seller selling goods, services without VAT
• the firm-buyer is not a VAT payer

Seller without VAT: rules for processing shipping documents

A sample invoice without VAT differs from a regular document only in the absence of a tax amount, all other details of the company remain unchanged. This rule also applies to the execution of a sales contract, a sales invoice and shipping forms. The full package of documents contains links to amounts payable and shipped without value added tax. Instead, in specially designated columns there will be a dash and a special entry "Without tax (VAT)". It is important to understand that the counterparty may ask you to confirm the grounds for tax exemption. It is better to immediately enter a phrase in the contract without VAT in a timely manner, revealing the basis according to which this company does not pay VAT. It makes sense to introduce a similar wording in the sample invoice without VAT.

If your company is exempt from paying indirect tax on the basis of Art. 145 of the Tax Code of the Russian Federation, based on the amount of revenue, or according to Art. 145.1, as a participant in the Skolkovo project, then at the time of shipment of the goods or the performance of the service, an invoice must be generated marked without tax in the appropriate column of the form. This rule is enshrined in paragraph 5 of Art. 168 of the Code.

For companies on special regimes, such as "simplified" or UTII, issuing an invoice is a right, but not an obligation, since these taxpayers have appropriate exemptions based on the provisions of paragraph 3 of Art. 169 of the Tax Code of the Russian Federation. If the company's management has decided to issue documents without VAT based on the characteristics of the current business turnover, they must be drawn up in accordance with Art. 168 of the Code, paragraph 5.

Buyer without VAT: issuing consent to non-invoicing

When the buyer receives a product or service from a supplier with VAT, he registers the property or attributes the services used to the costs for the entire cost without dividing by base price and tax. It turns out that they do not need an invoice, since they are not VAT payers and do not offset the received and paid tax. This means that there is no need to keep records of unnecessary papers for such counterparties, especially since the presence of invoices also requires the registration of an additional register of their movement. It is logical to be able to refuse routine procedures legally.

The rules of Article 169 of the Code provide for the refusal to issue an invoice by the seller if his counterparty-buyer does not pay VAT. These rules are enshrined in paragraph 3 of this article and allow you to take advantage of the specified tax relief by agreement of the parties. In this case, 3 conditions must be simultaneously observed at once:

• transactions are directly related to operations for the sale of works and goods
• one of the counterparties of the relationship does not pay VAT on the basis of Art. 145 and 145.1 of the Code
• tax "inaction" confirmed by mutual agreement of the parties

The logic of the legislation is clear: an invoice document is required for issuing a tax deduction, which follows from the provisions of paragraphs 1 of Articles 169-170 of the Code; if the counterparty is not recognized as a VAT payer, then he will not have to refund the tax, which means that an invoice is not needed. This rule is also enshrined in letters from the Ministry of Finance, for example, documents 03-11-06/2/44863 08.09.14. and 03-11-06/2/44783 09/05/14 It is enough for such a taxpayer to confirm the legitimacy and amount of their expenses. To do this, it is enough to have an act of work performed without VAT and payment documents.

Rules for issuing consent to refuse invoices without VAT

When it comes to paperwork, many try to find a form on the Internet and see the current rules for filling it out. So you can create an invoice for payment without VAT, a sample of which is on the Web or draw up an agreement similar to similar goods and services. This option is suitable for those who do not have an accountant on staff or the operation is new for the enterprise.

Consent-refusal of invoices can not be done as a separate paper. Enough to fix this condition in the supply agreement. If this was not provided for at the time of signing the contract, it is possible to correct the terms of the document flow between counterparties by drawing up an additional agreement. Be sure to indicate the reason by referring to the country's law.

Actions of the seller upon obtaining consent-refusal: procedural issues

The seller selling goods, services, including VAT, must do the following if he is presented with the consent-refusal of invoices:

• generate an invoice in a single copy and reflect the document in the sales book
• issue to the buyer without VAT full package document other than invoice
• adhere to these rules for processing transactions throughout the duration of the contract

If the seller does not draw up an invoice for such a transaction, then he will illegally underestimate the VAT base.

Accounting for input VAT for tax-exempt firms

The amount without VAT, the formula of which is 100/118 in the event that you want to separate it from total cost goods, indicated on a separate line. The formula for allocating VAT in this case will be 18/118 of the full price of the product. But is this data so important for a buyer who is not recognized by law as a payer of the specified indirect tax? The rules of the law dictate following rules his reflections:

• inclusion in the cost of goods, services in full when taking into account: Article 170 of the Code, paragraphs. 3 p. 2; this is the method used by most companies exempted from VAT
• in a special manner, taking into account the type of expense and the fact of its payment; this rule is valid for special tax regimes, it is enshrined in articles 346.5 of chapter 26.1, 346.16 of chapter 26.2

Change of tax regime: how to renew contracts

There are cases when, at the conclusion of a contract, both parties are VAT payers, or vice versa, they do not pay tax, but after a short period of time, one of the counterparties switches to another taxation regime. In this case, the contracts need to be amended. This is relevant for the following situations:

• When entering into the transaction, the seller did not pay VAT and indicated in the conditions “Without VAT”; when the regime changes, the price will increase by the amount of tax at a rate of 18%.

Please note that you can increase the cost in the invoices by the amount of VAT only if it was previously clearly stated in the supply agreement that the price of the agreement does not contain this tax. Otherwise, you will pay tax due own resources or you will be forced to refuse to sell on current terms. This rule is found in legislative norm Art. 168. It is there that it is written that VAT is presented to the cost of goods as an addition, therefore, the price of an asset increases on it. It is enough to issue an invoice following this rule, without making adjustments to existing contracts.

• At the conclusion of the contract, the supplier had an exemption from the tax, but later lost it on the basis of current legislation.

The mechanism of the contract will be as follows: as soon as the seller has lost the right to exemption from indirect tax, the “VAT free” rule specified in the contract becomes invalid. In this part, the agreement becomes invalid, as it directly violates the tax laws of the country. This is stated in articles 168 and 180 Civil Code. In case of loss of exemption, it is better not to increase the default tax cost, but to notify counterparties of such a need. Later, you can conclude a corresponding additional agreement on the change in value.

Contract without value added tax: tax implications

It is worth mentioning separately the cases when counterparties are VAT payers, but did not allocate the amount of tax in the documents. The parties signed an agreement without VAT, in which the cost, although it includes the amount of this tax, does not disclose this information as a separate line. The following questions arise:

• at what rate should VAT be calculated from the indicated value: 18% over the price or 18/118 from the available value
• who should count and list this tax with this option of concluding a contract of sale

In most forms, work without VAT and with VAT is prescribed separately, so that the parties have an understanding of whether or not the indicated cost includes indirect tax, and the “tax authorities” do not have unnecessary questions when checking tax base. There will be no problems if unified forms are used in business, but they are not always suitable, taking into account the specifics of a particular company. Then their own forms appear, developed by the company and being an application to its accounting policy. Here you need to be careful when reflecting the components of the price of goods and services.

The requirements for paperwork are conditional when it comes to contracts, agreements, acts, invoices. It is not at all necessary to allocate VAT in the contract, especially when it comes to special income taxation regimes. The situation will be similar if the company imports assets intended for the manufacture and subsequent sale of goods that are not subject to VAT or exempt from tax, or the place of sale of which is not the Russian Federation. The rules are enshrined in articles 170 of the Tax Code of the Russian Federation (clauses 1-2, clause 2), 146 (clause 2).

In accounting practice, there are cases when the seller of the goods simply forgot to indicate whether the cost includes VAT, or at the beginning of the contract without tax, he had tax benefits in the form of exemption from VAT, but lost them after a few months. Here, if the events are misinterpreted, the following tax and legal consequences may arise:

• For civil law

According to the current Civil Code of the Russian Federation, enterprises of the country are free in their right to conclude or not to conclude an agreement. Although there are situations when a contract is required. This requirement applies to transactions with purchase and sale on the terms of installment payment (Article 489), transactions with real estate(Article 555), lease agreements (Article 654): here the transaction price must be clearly stated and fixed by agreement of the parties. If the contract does not contain an indication of the amount of value, the transaction is recognized as invalid, and the contract is actually not concluded (Article 424). But nowhere in the norms of civil law you will not find an unambiguous requirement to indicate the amount of VAT.

• For tax law

The presentation by the seller to the buyer of VAT is the responsibility of the supplier, and not his right (Article 168 of the Tax Code, paragraph 1). Simultaneously with the sale or within 5 days after it, he is obliged to issue an invoice in accordance with all the rules of the law (169 of the Tax Code, paragraph 3). If the supplier has not allocated VAT separately in the current contract, it turns out that he needs to charge it in excess of the contract price at a rate of 18%. This is the view taken by the courts. On its basis, the corresponding judicial practice has developed. But there are decisions in favor of the following argument: if the contract does not say anything about the tax, then it is already included in the price, since the price set by the parties is final.

Since there are tax and legal conflicts, there may be disagreements with the inspector of the Federal Tax Service during the audit. Therefore, it is necessary to single out VAT as a separate line or clearly state that the amount is without VAT, so that you do not have to go to court and enter into debt litigation with the tax.

Price without VAT in advertising and on price tags

Sometimes the value without tax actually turns out to be a fiction. The supplier, specifically for advertising purposes, indicates the price excluding tax in order to attract buyers, in fact, the client is charged 18% more when paying. Many people are not so well versed in matters of taxation to foresee in advance at what cost they will eventually get goods and services. You should always specify whether the amount without VAT or with VAT will be payable, and only then make a decision on the purchase.

Tax advice and assistance in drafting documents

The confusion in the formation of documents without VAT is caused by rather complicated tax legislation. Even for a professional, it is not always easy to understand how and when to allocate tax and whether it is possible not to draw up an invoice. The presence of a competent specialist will greatly help the management of the company. If you do not yet have your own accountant, you can always seek advice from the appropriate firm or specialized accounting office. Here they will listen to you, clarify the parameters of a particular transaction and clearly describe the algorithm of actions in the current situation. So you will avoid tax penalties and disputes with inspectors. Specialists will prepare a full package of documents and provide the necessary forms for the transaction.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

S.N. Vinogradov, tax expert

When it is safe to save on VAT in trade

Legal (and not quite legal) ways to reduce VAT and the conditions for their application

Mentioned in the article judgments can be found: "Judicial practice" section of the ConsultantPlus system

Is it possible to save on VAT by using exclusively legal and safe ways? It is possible, but not always.

In this article, we will talk about the conditions under which legal VAT optimization is possible, and the main ways of such optimization for trading companies.

When can you save on VAT?

Recall that the amount of VAT that needs to be paid to the budget is the difference between the VAT accrued on the sale of goods and the deductions, that is, the VAT presented to suppliers and paragraph 2 of Art. 171, paragraph 1 of Art. 173 Tax Code of the Russian Federation. This means that in order to reduce VAT payable, you must either increase the deductions or reduce the amount accrued upon sale.

But saving by increasing deductions is almost impossible. After all, by increasing deductions, you pay less to the budget, but more to suppliers. And you can get a deduction without buying anything only with the help of one-day firms, but this is not worth talking about - the illegality of such methods is known to everyone.

But it is possible to reduce the VAT charged on the sale of goods, and to reduce it radically, to zero. We will now talk about how to do this. But the problem is, if you don't pay VAT, you can't charge your buyers with the tax. Because of this, they lose their deductions. As a result, buyers will either refuse to work with you at all, or will demand a significant reduction in the price. And as a result, saving on VAT will not increase your company's profits.

We warn the head

Legally save on VAT is possible only in two cases: if the deduction for this tax is not needed either directly by the buyers, or by those to whom they resell the goods. Do not trust people who claim otherwise. Any method they propose is based on a violation of the law to one degree or another.

So legal VAT optimization is possible only if one of two conditions is met:

• <или> you have buyers who do not need VAT deductions. Who is this? First of all, those who are not recognized as VAT payers are individuals, as well as companies and entrepreneurs using the USNO or STD D paragraph 1 of Art. 143, paras. 2, 3 art. 346.11, paragraph 4 of Art. 346.26 of the Tax Code of the Russian Federation. As a rule, banks, insurance companies, as well as most state and municipal institutions- schools and institutes, hospitals and clinics. All these establishments, although recognized as VAT payers, are mainly engaged in VAT-free activities. Yu sub. 2, 14 p. 2, sub. 3, 7 p. 3 art. 149 Tax Code of the Russian Federation. Therefore, I still can’t accept the VAT deduction presented by you T sub. 1 p. 2 art. 171, paragraph 1 of Art. 172 Tax Code of the Russian Federation;
• <или> your customers pay VAT, but the goods you sell to them are for those who don't need the deduction. For example, you are selling household appliances. Your customer is a large retail store or other wholesaler. They need deductions, which means they need your invoices. But it is obvious that the final buyer of household appliances will be the population, which certainly does not care about deductions.

If one of the conditions is met, the matter is small - you need to get rid of the obligation to charge VAT and persuade buyers not to require invoices from you.

Save on VAT with the help of simplification

In order not to charge VAT on the sale of goods, you need to stop being a VAT payer. The easiest way to achieve this goal is to switch to a simplified at pp. 2, 3 art. 346.11 of the Tax Code of the Russian Federation. True, the Tax Code has established restrictions for the application of this special regime, the most significant of which are in terms of income, the cost of fixed assets and the number of employees. v p. 2.1, sub. 15, 16 p. 3 Art. 346.12, paragraph 4.1 of Art. 346.13 of the Tax Code of the Russian Federation. But if your company itself cannot switch to simplified taxation, this does not mean that you, in principle, cannot use the possibilities of this special regime to optimize VAT. Simplifiers can be other legal entities or entrepreneurs through which the sale or purchase of goods will go.

SITUATION 1. You have customers who do not need deductions

If you meet the conditions for applying simplified, then everything is simple. Your company is moving to simplification and sells goods at the same prices as before. If among your customers there are those who do not need VAT deductions, and those who need them, one company is no longer enough. We will have to create a new company on USNO, through which all sales will go without VAT. This new firm can buy goods either from the same suppliers or from your main company.

It also happens that buyers who, in principle, do not need VAT invoices, refuse to work with simplistic people for some subjective reasons. In this case, in order to achieve their consent, you can slightly reduce the price of goods. To understand what kind of discount you can provide, you need to calculate how much money you will save by switching to a simplified system.

Those who for some reason do not want to deal with a simplified seller can be persuaded, giving a discount. The benefit from savings on VAT will offset these additional expenses.

For example, you used to buy goods for 118,000 rubles. (including VAT 18,000 rubles) and sold them with a markup of 20% for 141,600 rubles. (including VAT 21,600 rubles). Assuming that the company has no other expenses, in such a situation you had to pay VAT in the amount of 3,600 rubles to the budget. (21,600 rubles - 18,000 rubles). So, before paying income tax, you had 20,000 rubles at your disposal. (141,600 rubles - 118,000 rubles - 3600 rubles). After switching to the USNO, you no longer need to pay VAT, so you will have 3,600 rubles left. more. Such savings make it possible to establish a discount of approximately 1-1.5% of the cost of the goods (1500-2000 rubles), because for you such conditions will still be beneficial compared to selling the goods at the previous price and paying VAT. And that's not even taking into account income tax savings. And it can also be significant, because now instead of 20% income tax, you will need to pay a maximum of 15% tax under the simplified tax system O paragraph 1 of Art. 284, paragraph 2 of Art. 346.20 of the Tax Code of the Russian Federation.

Much more difficult, when the conditions for applying the simplification are not met. Here we will have to look for ways to comply with the restrictions established by the Tax Code.

METHOD 1. We divide an existing company into several or simply create several new organizations.

Each of them accounts for some share of sales, fixed assets and employees, so that none of them goes beyond the limits set for the simplistic.

For example, your company sells goods worth about 200 million rubles. in year. Since the "simplified" revenue should not exceed 60 million rubles. in th d clause 4.1 of Art. 346.13 of the Tax Code of the Russian Federation, you will need at least four USNO companies. They can buy goods directly from the same suppliers with whom you worked before. If the supplier agrees to work with only one (old) company, new firms on the USNO can buy goods from it. In this case, as you understand, it is they who should account for almost the entire markup on goods.

How to explain the division of a single business into several legal entities and prove the independence of each company, see: 2010, No. 7, p. 40-50

But remember that dividing a single business into several legal entities, some of which will apply simplified taxation, is not an easy task. If only because a simplified company can only be 25% owned by other legal entities m sub. 14 p. 3 art. 346.12 of the Tax Code of the Russian Federation. But most importantly, you need to try to make sure that outwardly all your companies do not look like part of one business. Otherwise, tax inspectors may consider that the entire structure was created solely to save on taxes. And this will give grounds to consider such savings as an unjustified tax benefit and to charge one of the companies additional taxes that it would have to pay if all sales went only through e pp. 3, 7, 9 Decrees of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12.10.2006 No. 53.

METHOD 2. We create new companies on USNO and become their commission agent.

This method is applicable when it is impossible to insert an intermediary on USNO between the old company and buyers, or divide it into several legal entities. More precisely, it is impossible to find a more or less plausible business purpose for such actions. Any supermarket can be cited as an example - you must admit, it is somehow completely ugly to separate each department into a separate legal entity, despite the fact that all sales go through one checkout. In such cases, it is possible to build several companies on the USNO into the chain "supplier - store - buyer" using commission agreements, according to which the simplistic ones will be consignors, and the store will be a commission agent. The number of consignors depends on the volume of sales, and the benefit is achieved due to the fact that most of the trade margin falls on the companies on the USNO. At the same time, the store receives only a small remuneration, from which it pays ND WITH paragraph 1 of Art. 156 Tax Code of the Russian Federation. Although, since the store's income is now also determined based only on remuneration I am sub. 9 p. 1 art. 251, paragraph 1,, most likely, he himself will be able to switch to a simplified system, which will further increase your benefit.

METHOD 3. Become a Buyer's Agent.

And we buy goods for it from our suppliers. This will significantly increase the maximum volume of goods that can be sold on simplified taxation, since only the commission will be recognized as the company's revenue. e sub. 9 p. 1 art. 251, paragraph 1, sub. 1 p. 1.1 art. 346.15 of the Tax Code of the Russian Federation.

For example, you used to sell items purchased from vendors at a 10% markup. If, becoming a commission agent, you set a commission that is also equal to 10% of the cost of goods purchased for consignors, you will be able to purchase goods for them in the amount of 600 million rubles. (60 million rubles / 10%).

How to prove that your company became a commission agent or a committent not at all in order to save on taxes, see: 2010, No. 9, p. 41-42

It is clear that this method is not always applicable. At least for retail, it definitely does not fit - you will not enter into a commission agreement with each visitor to the store. But this method is safer than splitting the business, especially if you do not create any additional companies. While it’s worth thinking about what your company’s business goal was when it stopped reselling goods and switched to commission agreements, it’s still worth thinking about in advance.

Of course, it is quite possible that your buyers simply do not want to become consignors. But in order to persuade them, you will have at your disposal very weighty "arguments" - discounts from the price of goods. Maximum size discounts are determined again based on the tax savings that your company will receive from switching to the USNO.

There are other ways to get around the restrictions set for simplistic people, for example, using a simple partnership agreement. But, as a rule, they are more complicated than those already considered and - more importantly - they are known tax authorities and will almost certainly get their attention. And this is of no use to us.

SITUATION 2: The goods you are selling are for VAT non-payers

In such a situation, your goal is to reach those buyers who do not need VAT invoices. It is clear that you cannot sell goods to them directly, otherwise you would have been doing this for so long, and not sharing profits with intermediaries. But you can reach the right buyers through commission agreements or agency agreements under which the agent acts on his own behalf. In this case, your direct buyers will be agents or commissioners. And you, as a principal or committent, will transfer goods to them for sale. If there are several intermediaries between you and buyers who do not need deductions, you will have to persuade them to become subagents or subcommissioners of their supplier v paragraph 1 of Art. 994, art. 1009 of the Civil Code of the Russian Federation.

If this succeeds, then you proceed in the same way as if you had buyers - non-payers of VAT, that is, either switch to simplified taxation yourself, or create one or more new companies on the USNO. As a result, you do not pay VAT on the difference between the purchase price and the sale price of the goods. But your former customers who have become agents have nothing to lose from this.

For example, you used to buy a product for 118,000 rubles. with VAT and sold it (increasing the price without VAT by 20,000 rubles) for 141,600 rubles. VAT included. Your buyer increased the price without VAT by another 10,000 rubles. and sold the goods to the next buyer for 153,400 rubles. VAT included. He, in turn, added another 10,000 rubles to the price. and sold goods for 165,200 rubles. with VAT to the end buyer who does not pay VAT, for example, a store on UTII. Assuming that neither you nor your buyers have any other deductions, except for goods deductions, your company had to pay VAT in the amount of 3,600 rubles to the budget, and your customers - 1,800 rubles each.

Now the first and second buyers become agents and subagents, respectively, and your company switches to USNO. The remuneration of agents is set in an amount equal to the markup on goods that they previously applied - 10,000 rubles. (11,800 rubles with VAT). It is from this amount that they will have to pay VAT to the budget - all the same 1,800 rubles. At the same time, your company will stop paying VAT altogether, that is, it will save 3,600 rubles.

The main problem that can be encountered in the implementation of such a scheme is the reluctance of buyers to switch to work on agency agreements. To solve it, you need to interest the buyer. For this you can:

• give a discount. That is, to set a remuneration in the amount not of 11,800 rubles, but, say, 12,800 rubles. Then you will have additional expenses in the amount of 2000 rubles, but the scheme will still remain profitable, because you save 3600 rubles only on VAT;
• explain to buyers that, having become agents, they are likely to be able to switch to simplified taxation, since only remuneration will now be recognized as their income. And this means that even without any discounts, each of them will save 1800 rubles. only due to the fact that they stop paying VAT.

More benefits - more risks

Reader's opinion

“We supply equipment for banks. Input VAT they do not need it, but many buyers simply refuse to work with simplistic people. That's why we have two companies. One on the general mode - for those who require invoices, the other on the simplified one - for those who can do without them.

Anatoly,
entrepreneur, Moscow

All the considered methods of optimization with the help of simplified companies allow you to save not only on VAT, but also on income tax. Instead, the simplistic people pay tax under the USNO. And you have a choice - to pay 6% tax on income or 15% on the difference between income and expenses and pp. 1, 2 art. 346.14, Art. 346.20 of the Tax Code of the Russian Federation. In most cases, this allows you to pay to the budget an amount less than income tax at a rate of 20 %paragraph 1 of Art. 284 Tax Code of the Russian Federation. However, there are some exceptions, especially regarding unprofitable companies. They pay no income tax T paragraph 8 of Art. 274 Tax Code of the Russian Federation. But they need to pay tax under the USNO. With "profitable" simplification - the usual 6% of income, with "income-expenditure" - 1% of income v paragraph 6 of Art. 346.18 of the Tax Code of the Russian Federation. Some of these conditions are not satisfied, and they seek to find even more effective optimization schemes. Such schemes do exist, but they are not only more effective, but also more dangerous. And therefore it is undesirable to use them, but it is useful to get acquainted with them - if suddenly someone suggests you act according to such a scheme, you will know what you are dealing with.

We register a company in a region with reduced tax rates under the USNO

Regional authorities can reduce the simplified tax rate for the object "income minus expenses" from 15 to 5 %paragraph 2 of Art. 346.20 of the Tax Code of the Russian Federation. And in some subjects the rate has been reduced to minimum level for almost all simplistic people, regardless of what activity they are engaged in, for example, in the Lipetsk and Smolensk regions X Art. 2 of the Regional Law of the Lipetsk Region of December 24, 2008 No. 233-OZ; Art. 1 of the Regional Law of the Smolensk Region dated April 30, 2009 No. 32-z.

For those who are engaged in wholesale trade, it is enough to register a company in one of these regions and pay tax at a rate of 5%. There is nothing illegal in this. Although, just in case, in order to look completely “white and fluffy”, you can rent an office in this region and hire a secretary who will answer the phone.

If it is impossible to physically move the business to another region, for example, when retail, enjoy reduced rates offer like this.

In a region with a reduced tax rate, a committent is registered - a company on the USNO with the object "income minus expenses". She buys goods from suppliers and gives them for sale to a commission agent registered in the region where the business is actually conducted. The commission agent receives a minimum remuneration and applies a “profitable” simplified tax, so the tax paid by him is a very small amount. And from most of the trade margin, instead of VAT and income tax, only tax is paid at the simplified taxation system at a rate of 5%.

The high efficiency of the scheme is obvious, but the risks are also very high. tax inspectors they may well suspect (and not unreasonably) that the commission agreement is needed here solely to save on taxes and that is why the company was created in the region with reduced rates. If they manage to prove this, the commission agent can be charged additional taxes that he would have to pay if he himself bought goods from suppliers, that is, 6% of all revenue. And if the revenue for the year exceeds 60 million rubles. - VAT and income tax.

We change USNO to UTII

An even more effective, but already frankly illegal way is to use a company or an entrepreneur paying UTII for optimization.

Why illegal? Because UTII can only be paid at retail e sub. 6, 7 p. 2 art. 346.26 of the Tax Code of the Russian Federation. But if the company really sells at retail in the territory where UTII is introduced for this type of activity, it is already, without any schemes, obliged to pay UTII and, therefore, does not pay ND WITH paragraph 4 of Art. 346.26, paragraph 1 of Art. 346.28 of the Tax Code of the Russian Federation.

Therefore, schemes using UTII imply masking wholesale trade under retail. To do this, the goods are sold for cash, and the buyer is issued only a sales receipt, where the name of the buyer is not indicated. I am clause 2.1 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards". This makes it impossible to determine to whom exactly the goods were sold - individuals or organizations. It is clear that not all buyers will agree to pay in cash. Therefore, between the company on UTII and the buyer, another company is built in, already on the USNO, which issues normal invoices to buyers and receives payment by bank transfer. Not to pay minimum tax from all proceeds, the additional company does not resell the goods, but buys them from the sane as a commission agent under an agreement with consignors - external buyers. This allows her to apply the simplified taxation system with the “income” object and pay a 6 percent tax on the commission.

If you set a remuneration of 1% of the cost of purchased goods, the tax under the simplified taxation system will be only 0.06% of revenue. Plus UTII, which, with a small area of ​​\u200b\u200bthe store (5-10 sq. M.), Will be less than 5,000 rubles. per month c Art. 346.27, paras. 2-4 st. 346.29 of the Tax Code of the Russian Federation; Order of the Ministry of Economic Development of Russia dated October 27, 2010 No. 519. And these are all taxes that will have to be paid instead of VAT and income tax.

This optimization option is the most profitable of all considered, but it is also the most dangerous. First of all, because, despite all the tricks, a company or an entrepreneur on UTII can be recognized as a wholesaler and charge them additional VAT and income tax - there are enough examples

Those who are just starting to do business have questions about paying VAT. This tax contains the difference between the value of the goods that were sold and the cost of their production. Thus, when buying a product, the buyer also pays the VAT included in its cost. The tax rate reaches 18%, so the question often arises of how to buy a product without VAT.

VAT payers are individual entrepreneurs, exporters and importers, legal entities. At the same time, it is possible not to pay tax if the individual entrepreneur or organization's revenue received as a result of the sale of goods for 3 months turned out to be less than 2 million rubles. True, this does not apply to excisable goods and import operations.

Who is exempt from paying VAT?

• Individuals. In the event that they are not issued as IP.
• IP and organizations. Usually they work under a special tax regime (USN, UTII and ESHN).
• Buyers. Customers making purchases in tax-free shops (tax-free, duty-free).

Management

You can buy goods without VAT only from a seller who is exempt from paying it. An invoice is generated upon purchase. It does not allocate VAT, and in the corresponding column a mark “without tax” is made.

When traveling abroad, it will not be superfluous to pay attention to shops that sell without tax (tax-free). In this case, the buyer can receive VAT back when leaving the country. To do this, a special check must be issued in the store, on which the customs representative will put a stamp.

The check indicates the amount of the purchase, the buyer's data, the amount of VAT. At the same time, in some countries there is a minimum amount that the buyer must spend in order for the tax to be returned to him.

For money, you should go to the tax refund points, which are usually located at international airports. In this case, it is necessary to provide an unopened product.

Kiosks or duty-free shops sell without VAT. Buy goods can not only foreigners, but also citizens traveling outside the country.

Now it is possible to order goods online in duty-free. To do this, a form is filled out on the site in which it is necessary to indicate the international flight number. You can pick up the purchase already on board the airliner. It is necessary to take into account possible restrictions on the number of purchased goods. Items purchased over the limit will be charged the full price.

If VAT-exempt enterprises import goods from abroad, they are required to pay VAT. In addition, they are not exempt from paying tax in the event that the sale of goods in the invoice will allocate the amount of tax. If the tax amount is allocated, then it must be transferred to the budget. In this case, the company is also required to provide a tax return.

Before purchasing a product, choosing the presence or absence of VAT, it is recommended to calculate both options. This will allow you to see how profitable this or that transaction will be.

Question: If a company purchased goods without VAT, but trades with VAT, how should the goods be sold?
Answer: When selling, the company must first add the established margin and already calculate VAT on the total amount.

Question: The company operates without VAT. Should an invoice be issued to the buyer?
Answer: To make it easier to manage tax accounting, in such cases it is allowed not to issue an invoice.

Question: Is it more profitable for an LLC to purchase goods with or without VAT on a single tax?
Answer: It depends on how the product will be sold. If VAT is provided for when selling it, then it is better to buy with it.

Sales with VAT of goods (property) purchased without this tax require the use of a special procedure for calculating the tax base. In this case, the base will be calculated as the difference between the sale price, including indirect taxes (excise duties, VAT), and book value. About what procedure for the sale of goods (property) purchased without VAT is applied in each specific case, later in the article.

The procedure for the sale of property at a cost including VAT

The procedure for determining the tax base for the sale of property at a cost, including VAT, is regulated by paragraph 3 of Art. 154 of the Tax Code of the Russian Federation. In this case, the tax base is the difference between the sale price and the residual book value of the property. residual value must be calculated according to accounting(Letters of the Ministry of Finance of Russia No. 03-07-05/44944 dated August 1, 2016, No. 03-07-05/16 dated March 26, 2007, No. 03-04-11/120 dated October 9, 2006).

This order has a number of limitations.

1. You can not use the provisions of Art. 154 of the Tax Code of the Russian Federation for the sale of goods (property) acquired as part of activities subject to UTII after the transition to the general tax regime (letter of the Ministry of Finance of Russia dated November 11, 2009 No. 03-07-11 / 296). For this case, set general order application of tax deductions.
2. This procedure is also not used when selling property purchased from a VAT non-payer (letter of the Ministry of Finance of Russia dated October 20, 2011 No. 03-07-07 / 62).

In transactions for the sale of property, including VAT for resale, the estimated rate of 18/118 or 10/110 is used (clause 4, article 164 of the Tax Code of the Russian Federation).

The list of property subject to the estimated tax rate:

1. Property, including fixed assets, acquired at the expense of target financing from the budget, taking into account VAT, which is not subject to deduction, but is covered from financing (letter of the Ministry of Finance of Russia dated 04/01/2010 No. 03-07-11 / 83).
2. Property received on a gratuitous basis and accounted for full cost taking into account the amounts of tax paid by the transferring party.
3. Property that will be used for non-taxable transactions.
4. Fixed assets accounted for on the balance sheet at cost, including tax.

When registering sales with VAT of property purchased at a cost that includes tax, a special procedure for filling out invoices is provided. This procedure is determined by the Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. So, according to the Rules for filling out an invoice, column 5 reflects the inter-price difference, taking into account tax, and column 8 - the amount of tax calculated at the estimated rate .

The procedure for the sale of a car purchased from the public for the purpose of resale

When purchasing property in the form of a car from the population, the tax base is formed as the difference between the market price from the sale and the purchase price (clause 5.1, article 154 of the Tax Code of the Russian Federation).

At the same time, the sale price is the cost at which the organization sells property, including VAT, and it must correspond to the level market prices on this property (Article 105.3 of the Tax Code of the Russian Federation).

To determine market prices, the rules of Art. 105.3 of the Tax Code of the Russian Federation.

Acquisition price - the purchase price of the property from the seller.

With the said sale of the car, VAT must be calculated on the basis of the estimated rate 18/118 (clause 4, article 164 of the Tax Code of the Russian Federation).

This procedure for determining the tax base is applied by insurance companies when selling damaged cars, the owners of which have renounced the rights to this property in order to receive full amount insurance payment (letters of the Ministry of Finance of the Russian Federation of 04.20.2015 No. 03-07-15 / 22310, the Federal Tax Service of Russia of 05.27.2015 No. GD-4-3 / [email protected], dated 20.05.2015 No. GD-4-3/ [email protected]).

However, this procedure for determining the tax base does not provide for the sale of a car received under an agreement on the provision of compensation (clause 5.1, article 154 of the Tax Code of the Russian Federation). A similar calculation of the tax base is applied only for transactions with the purpose of resale (letter of the Ministry of Finance of Russia dated November 08, 2011 No. 03-07-05 / 34).

How to fill out an invoice:

• column 5 is filled in with the value of the inter-price difference, taking into account the tax;
• column 8 reflects the amount of tax at the rate of 18/118;
• columns 4 and 9 contain the full price and the sale price with VAT.

Example 1

LLC "StroyProektMontazh" acquired in October 2017 from a citizen Petrov A.N. freight car worth 578,000 rubles. In November, the organization sold transport to Sigma LLC in the amount of 637,000 rubles. In the issued invoice, column 5 reflects the amount of 59,000 rubles. (637,000 - 578,000 = 59,000), column 8 contains a tax in the amount of 9,000 rubles. (59,000 × 18/118 = 9,000). In columns 4 and 9 there will be an amount of 637,000 rubles.

Upon receipt of an advance payment from the buyer on account of the future sale of the car, the seller is also obliged to issue an invoice (clause 3, article 168 of the Tax Code of the Russian Federation). When filling out such an invoice, it is necessary to be guided by clause 5.1 of Art. 169 of the Tax Code of the Russian Federation and the Rules for filling out invoices, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

The procedure for the sale of agricultural products purchased from the population for the purpose of resale

The application of a special procedure for calculating the tax base is provided for operations for the resale of agricultural products purchased from the population. The tax base for calculating VAT is the difference between the selling price of goods, calculated according to market value including VAT, and the price of purchasing products (clause 4, article 154 of the Tax Code of the Russian Federation).

As tax rate the calculated rate is 18/118 or 10/110 (clause 4, article 164 of the Tax Code of the Russian Federation).

To apply a special procedure for calculating the tax base, the following conditions must be met:

1. Products must be included in the List of agricultural products and products of their processing, approved by Decree of the Government of the Russian Federation of May 16, 2001 No. 383.
2. A special procedure does not apply to excisable goods.
3. Purchases of products must be made solely for the purpose of resale. If the purpose of the purchase does not meet this requirement, and the product is purchased for use in manufacturing process processing, then it is subject to the norms for calculating the tax base for VAT in accordance with the generally established procedure. That is, the full selling price of the goods is taken as the base (clause 1, article 154 of the Tax Code of the Russian Federation). A similar opinion is shared by the judges (FAS decision Central District dated 08.10.2008 No. А36-528/2008).

A special procedure for determining the tax base and calculating VAT is reflected when filling out an invoice for sales.

1. Column 5 contains the inter-price difference including tax.
2. Column 8 is filled in with the amount of tax calculated by the calculation method (subparagraphs “e” and “h”, paragraph 2 of the Rules for filling out invoices approved by Resolution No. 1137).

Example 2

Instruction

Calculate VAT on goodsIt is necessary to calculate VAT on the goods in the amount of 18% of the original cost of the goods. Simplified tax regimes exempt the taxpayer from paying VAT on goods sold, so he does not apply markups in the form of VAT. And if the enterprise works on VAT, the management is obliged to pay the full amount of VAT. In the example above, VAT will be equal to:
(120 * 18%) / 100% = 21.6 rubles Thus, the VAT that was calculated is 21.6 rubles.
This means that the cost of the goods sold, including VAT (the cost of the goods purchased from the supplier + VAT) will be equal to:
120 + 21.6 = 141.6 rubles.

Add a trade margin. Let the margin for this type of goods be 30%. Then the final cost of the goods (future revenue from the sale this product) is calculated as:
141.6 + 30% = 184 rubles 08 kopecks.

Transfer VAT. After the sale of goods to the budget, it will be necessary to transfer value added tax, equivalent to 18%:
(184.08 * 18%) / 100% = 33 rubles 13 kopecks.

Calculate the profit of the enterprise. The final profit of the enterprise is calculated, which is equal to the revenue minus the tax paid and the cost of the goods that were purchased from suppliers.
184.08 - 33.13 - 120 \u003d 30 rubles 95 kopecks. Thus, the higher the commodity margin, the more profitable it is to sell goods purchased without VAT. Those enterprises that operate under the basic tax regime and pay VAT in without fail, as a rule, do not work with supplier organizations that operate on other (simplified) taxation systems.

note

Those enterprises that pay VAT on a regular basis often refuse to cooperate with organizations working under the simplified tax system. This may ultimately affect the profits of the supplier who sells his goods without VAT.

Sources:

• Website for entrepreneurs

Prices "bite" more and more, and in Everyday life more items needed. How to save on purchases? You can search low prices, but it is much more profitable to buy without VAT. It's legal and very economical.

Instruction

There is a duty free trading format. This means that the goods are sold at all. Imagine how much their value changes from this. You can find the place where the sale is Duty free at. Usually there are Duty free zones at airports, but you can find kiosks and entire ones operating in this mode. Duty free shops also appeared. To make a purchase there, select the product and indicate the international flight you plan to fly on. You can pay for the goods and you can on board the aircraft.

If you are planning to fly to another country, find out in advance where the duty-free zone is located at the airport. You can buy not only everyday goods, but also alcohol, perfumes and even jewelry. In doing so, you save up to 50%.

Consider the exchange rate. Duty free stores accept all currencies of the world for payment, but the exchange rate in the store may lag behind, and you risk overpaying. But if you have a lot different currencies, you can safely pay with it. So you will spend money with benefit, which in the Russian Federation would mean nothing.

Be aware of restrictions and rules. Consider the customs regulations of the countries through which your route passes. Check your country's law for restrictions on the importation of any goods.

Also, you may encounter a price limit. When your purchases exceed it, you will receive all other goods at the price including all taxes.

Give up on the idea of ​​buying in bulk. There is a restriction in Duty free zones. Usually it is 10 identical things. Please note that for a large amount of transportation of your purchases may be considered commercial.

There is also Tax Free Shopping: you get the taxes paid for the purchase when you leave the country. Please note that for this type of shopping you need to be a foreigner in the country, the goods must cost at least 40 euros, when leaving the country you need to show the goods in unused form to the customs officer. To find out if a foreign store operates under such a system, look for the Tax Free Shopping badge.

VAT is a value added tax that was introduced in Germany in 1919 by Wilhelm von Siemens. VAT is an indirect tax paid to the state treasury and is defined as the difference between the cost of goods sold, including allowances, and the cost of their production. Often, when purchasing a product, the buyer also pays the VAT already included in its price.

Instruction

Buy from TFS. In Western Europe, there are enough on the doors a large number outlets found "tax-for tourists". Translated from English - "no tax for tourists." That is, by making a purchase of goods in such a store, you can save enough. The basis of the “tax-free shopping” system (hereinafter referred to as TFS) is the procedure established in the European Union: if a person permanently resides outside the borders of the European Union, then, leaving it, you can receive a refund of VAT paid when purchasing goods. The VAT refund mechanism is quite simple. When making a purchase of goods in the TFS store, they issue a special check, on which a stamp is placed when leaving the country, then you can get this check.

However, keep in mind some details. When making a purchase of goods in a TFS store, you must ask the seller to issue a Tax Free Shopping Check, while making sure that the seller has correctly indicated the full name and address of the buyer. They can also be entered. Check: the receipt must also contain the amount of the purchase, the amount of VAT and the amount to be issued (VAT minus commissions), which the buyer must receive when leaving the EU. At the same time, it should be noted that VAT and commissions in different countries The EU is different. However, as a rule, you can get 10% -19% of the price of the perfect purchase.

Also be aware that in some EU countries, in order to receive a VAT refund, you must purchase goods in the TFS store for a set amount. Different stores also have their own specifics: in some you need to buy a set amount in all its departments, in others - in any one department, for example, a DVD player and discs, but not a DVD player and a dress).

It is also worth noting that sellers are often reluctant to work with the tax-free system, even though their stores belong to it. At the same time, they, as a rule, offer to replace the tax-free check with an additional discount. Agree.

Buy duty-free. Sometimes there is a "duty-free" sign on airport stores or kiosks. It is worth noting that "duty-free" and "Tax-free" are one and the same. Duty-free trade is also carried out on international flights, on cruise ships, etc. At the same time, the prices of goods here are much lower than the usual store. Duty-free shops are not only for foreign citizens, but also for citizens of their country traveling abroad. At the same time, the main point is that the goods should not be imported back into the same country. To do this, you can purchase goods at the airport only upon presentation of a ticket for a flight abroad.