How to calculate vat 18 from the amount. How to calculate vat correctly

VAT is three letters that each of us has definitely heard. Even if you are not in any way connected with business niches, the abbreviation can be found on any check when going to the store. But what it is, and why it is everywhere, wherever you look, not everyone knows. And even if you ask yourself this question, then simple decryption cuts - "value added tax" in general can say nothing about anything, except perhaps that it is again some kind of tax. And meanwhile, you need to know this. After all, VAT concerns absolutely everyone, even if you are a simple sales manager or a worker of an enterprise.

The simplest thing to know initially is that this tax is imposed on any product and on any service that is sold by a company at a price slightly higher than its cost. In this case, VAT will be calculated based on the difference between the cost of the product and its selling price.

Where did VAT come from?

Almost a hundred years ago (the twenties of the twentieth century), the value added tax replaced the then existing sales tax. Prior to that, the tax was taken from all proceeds. And it was difficult for entrepreneurs, because they had to make constant identical payments, which did not take into account the possible income at all. They were based only on bare revenue, not profit. But on the territory Russian Federation VAT was introduced only in 1992.

Today the tax rate in Russia is the well-known eighteen percent. It applies, with some exceptions, to most goods and services. But there are other options as well. So, a 10 percent rate, for example, is imposed on medicines, baby products and some food products. But the product for export (export) is generally not subject to this tax.

Who pays VAT

A scheme may appear in the head of an average person, suggesting that this tax does not concern him at all. Well, the entrepreneur pays himself, and let him pay. But this is a misconception. Because in reality, the entire amount of this tax is paid by the buyer himself. To understand why this is happening, let's turn to a simple example and see what stages the emerging value added tax goes through.

• A certain company orders material from a third-party company to make own product... This company, when it pays for the material, pays a sum of money to the firm. And this amount of money will be subject to VAT.
• Further, the company produces a product from the material and sits down to think (figuratively), what is the price of this product. That is, how much money was spent on its manufacture. Here, VAT is not yet calculated. We only find out how much the costs have cost. In this case, the amount of tax is also calculated, but is recorded in “ tax credit».
• Next, the company needs to decide how much the product will cost to the end customer. Here the cost of goods is added up, excise taxes are calculated, the share that will go to profit after the sale is entered, and VAT is already added. That is, it will already be included in the cost of the goods, which the consumer will pay when purchasing.
• When the goods are sold in a certain quantity, the company will sit down to calculate the profit. From the money received, 18 percent of the tax is deducted, which the buyer has already paid. And this money is spent on tax obligations to pay VAT.

Here is such simple circuit, which shows that the price of an item in the store already includes value added tax. And if it was not taken into account, the product would be worth less.

VAT calculation

To understand the whole process, let's look at an example again.

We opened a point where jeans will be sold. To sell something, you must first produce or buy it. In our case, we find a company that sells jeans in bulk. And we spend 100 thousand rubles to buy a consignment of goods, where one pair of jeans costs 10 thousand rubles (expensive jeans are obtained, but for example it will do). That is, we have purchased 10 units of the product.

These 100 thousand rubles, which were spent on goods, already included 18 percent VAT. Since the sale of jeans to us was carried out by their supplier, who has already included this tax in the price, because he will have to pay it to the state for selling the goods above the cost price. Accordingly, we paid this interest for it.

We calculate this amount as incoming fee or deduction. And we will need to have proof that we paid for jeans with VAT already included. Therefore, it is important to have one of the supporting documents - this is either an invoice, or a check, or an invoice, where the tax amount is indicated separately. That is why we can come across a line with VAT on all such documents.

Further, when we ourselves form the price at which we will retail our jeans already, we remove this amount of VAT from the price of the goods. And the next VAT, which will be levied on our sale, will be calculated from the amount received. That is, we add up our costs for the goods (this will include not only the cost, but also our other costs that we incur during the organization of the sale) without VAT and add 18 percent to this amount.

Formulas for calculating VAT

Preliminarily, we note that the formulas for calculating taxes are not so simple, especially for a person who is not used to dealing with mathematical equations. Therefore, there is more than one calculator that will calculate VAT for you or the amount without VAT. You can find them on the Internet, on specialized sites. You don't need to learn how to use it, everything is extremely simple there - there are a couple of fields for entering the amount and that's it. For those who want to understand the algorithm for calculating the tax percentage, we will analyze the formulas in more detail.

Formula for calculating VAT

Let's take the amount we know and denote it by the letter "X". To understand how much the VAT tax will be, let's use a simple formula:

VAT = X * 18/100

That is, if our sum of goods is equal to 100 thousand rubles, then the VAT charged on it will be equal, based on the formula, to 18,000 rubles. This is how much we paid when buying a product from a supplier to ensure that he paid for his value added tax.

Once again, if we want to buy jeans in the amount of 100,000 rubles, then either we will pay 118,000 rubles, because we will need to include VAT as well (this is done by the supplier), or we will pay 100,000 rubles with VAT already included, and in fact we will buy less quantity of goods. Because in fact the price will be 84,745 rubles, 76 kopecks, and another 15,254.24 kopecks. is the price of VAT on this amount, which is already included in the invoice for us by the supplier. You can open any VAT calculator on the Internet and check the calculation, but for now we will move on to the formula that will show us why it turns out to be 118 thousand.

Formula for calculating the amount with VAT

Amount - X.

Amount with tax - Xn.

Xn = X + X * 18/100

Xn = X * (1 + 18/100) = X * 1.18

That is, from our sum of 100,000 rubles, the amount including VAT will be equal to 118,000 rubles. We have already described this above, that is, if we want to buy 10 pairs of jeans, then you will actually have to pay 118 thousand, and not 100, because the supplier will include VAT in the invoice.

Formula for calculating the amount without VAT

Amount with VAT = Xn. It is required to understand what the amount X will be equal to - the amount without VAT. To understand the formula, let's remember the second formula, which calculated the tax amount. And we enter the designation of the tax itself - it will be Y. Y, if VAT is 18 percent = 18/100. Then the formulas will look like this:

Xn = X + Y * X

Xn = X * (1 + Y)

Hence we get that X = Xn / (1 + Y) = Xn / (1 + 0.18) = Xn / 1.18

We want to buy goods in the amount of 100,000 rubles, but so that this figure already includes VAT, and at the same time understand how many rubles the true amount that we pay for the goods, and not for the tax, will be. We use the following calculation: Amount without VAT (X in this case) = 100,000 rubles (Xn) / 1.18 = 84,745 rubles with kopecks.

That is, if one pair of jeans really costs us 10 thousand rubles without VAT, then by paying only 100,000 rubles we will be able to purchase no more than 8 pairs from the supplier (there will be a little money left). Or, if we still spent 100,000 rubles and bought exactly 10 pairs, and VAT was already calculated in this amount, then a pair of jeans costs 10,000 rubles with VAT already included in it.

Tax credit and tax liability

We looked at the formulas, but you ask how much should be paid by us to the budget of this tax. Let's “finish off” the jeans topic and solve this issue, and at the same time we will deal with such components of the value-added tax as a loan and a liability.

After all, we bought jeans for 118,000 rubles. Of which 18 thousand were paid as VAT for the supplier. We have from this supplier an invoice for our batch of jeans, where it is written in black and white that the price of goods without VAT is 100,000 rubles, the amount of VAT is 18,000 rubles, and total cost- 118,000 rubles.

Tax credit- this is the amount for which it will be possible at the end reporting period do tax deduction from the tax liability - that is, to reduce the amount of tax paid by us to the budget. And what we will have to pay to the budget is - tax liability .

In reality, we will deduct the VAT already paid by us from the amount of 118,000 rubles to form our price. That is, the amount will be the very same 100 thousand rubles. Let's say, having included all the other cost and cost factors, and adding a percentage of the desired profit, we got a price of 200,000 rubles. This is how much our jeans will be sold in our store to the end consumer. And it is from this amount that our tax liability will be deducted - that is, the tax that we must pay to the budget.

From 200 thousand rubles, according to a formula or calculator, it turns out that VAT is equal to 36,000 rubles. This is our tax liability. But! After all, we still have documents that confirm our tax credit of 18,000 rubles (that is, the fact that we have already paid 18,000 in the form of value added tax). This means that we can deduct 18 already paid out of 36 thousand. In total, we will receive 18 thousand rubles, which we will pay after the sale of all 10 pairs of jeans (for example, this happened in one reporting period).

From us to the budget from 200 thousand rubles 18 000 went in the form of tax. But do not forget that our supplier also paid his 18 thousand to the budget, which he received from us during the purchase of jeans initially.

Types of VAT

As mentioned above, there are a number of goods and services that are not superimposed on given tax... Therefore, we can talk about the existence zero rate... These are the export of goods, products of the space business niche, the niche of transportation of gas and oil and some other types of goods. Regulates the list of such positions of the RF.

There is also a list of brand names that are subject to ten percent tax. These are mainly food products - meat, vegetables, dairy products. It also includes children's clothing, children's furniture and more. Again, the list is rather big, it is better to familiarize yourself with it personally in the tax code, if you are interested in this question.

Well, the 18 percent rate is the most popular. You can meet her almost everywhere.

Transactions subject to VAT

• Import of any product
• Any work on the construction of buildings without concluding a work contract
• Transfer of services and goods for personal use, the costs of which are not taken into account when calculating the tax.

What processes are not subject to VAT

• The work of state authorities, which is one of its direct responsibilities.
• The process of purchasing and privatizing municipal and state-owned enterprises.
• Investment.
• Realization of land plots.
• Transferring money to businesses that operate on a non-profit basis.

Methods for calculating VAT

1. Subtraction. In this option, the tax is imposed on full amount proceeds, and already from this amount the VAT payable for the purchase of materials for a product or service is deducted.
2. Addition. In this case, VAT is imposed at a flat rate based on taxation. It is made up of the added value of each type of product sold.

Since the second option is difficult to implement, because there are often an extremely large number of such individual names, the first option is used much more often.

VAT reporting

It seems to have become a little clearer what the value added tax is, where it comes from, how it is calculated and who pays it. However, after all, you still need to report to the FSN authorities for him. Let's figure out how it's done.

The first thing to know is that you need to report on a quarterly basis. Moreover, in terms of time - until the 25th of the post-reporting month. Otherwise, ugly fines await.

Important! If you are sending a VAT report by mail, then take into account the designation of the filing date - this is the date that will be stamped on the letter.

Example: From the post office where you sent a certified letter with a declaration to the tax parcel itself, it took 10 days. They sent on the 18th, came the 28th. Will it be considered that you have not submitted the report on time? The answer is no. After all, the 18th number will appear on the stamp of the letter.

Tax deductions

In the case of value added tax, the deduction is the amount of tax that is charged by the supplier of the goods. The tax will be reduced by this figure, which will go to the budget from you.

But there are nuances that you need to know and understand. This concerns the conditions for the acceptance of these deductions by the tax. Three rules need to be followed:

1. The product itself, which was purchased by you for the purpose of subsequent sale, is subject to VAT.
2. The company has all supporting documents, including a properly executed invoice.
3. The goods that were purchased went through the accounting procedure.

And only after these conditions are met, the company will be able at the end tax period accept the whole amount of payments as a deduction. Naturally, if all procedures were taxable.

Invoice

Several amounts will be reflected in this document. Firstly, the cost of the goods excluding VAT. Secondly, final amount in view of VAT.

An invoice is provided for the sold product to the client. This must be done within 5 days. All documentation is filed and marked in the sales book.

It so happens that the audit makes a decision, cross out all calculated deductions and charge unpaid VAT. This can happen if there are errors in the invoice. And it's not so difficult to allow them, because the invoice is drawn up by the counterparty, not the taxpayer.

Outcome

Knowing what VAT is is important for anyone. Knowing how to calculate it is important for those who are directly involved in filling out documents and submitting reports to the tax department. Unaccustomed to do it according to the formulas is difficult and dreary. Therefore, to check yourself and your counterparties, there are many electronic resources where you can find a VAT calculator that will calculate it for you in two clicks. Most importantly, remember that attentiveness is an important component in a VAT case, and you cannot be late with submitting reports to the tax office.

Read in the article:

Russian VAT tax rates are fixed in the Tax Code in the following amounts:

• 0 percent;
• 10 percent;
• 18 percent;
• calculated rates of VAT on the amount - 18/118 and 10/110.
• the estimated rate is 15.25 percent.

Read more about VAT rates for various transactions in the table.

table... VAT rates

How to calculate VAT 18 percent

The 18% rate is most often applied when shipping property, works, services or when importing property into Russia for which special taxation rules are not fixed and the usual procedure applies. In order to correctly calculate tax on such operations, you need to know the ruble value of the shipped or imported property, work, services without VAT.

Formula for calculating VAT 18

Knowing the price of the object without tax and the VAT rate, the tax amount is calculated using the formula:

Step 1.
RUB 65 x 1000 units = 65,000 rubles.

Step 2. Let's calculate the amount of tax.
RUB 65,000 x 18% = 11,700 rubles.

Step 3. Let's calculate the price of a consignment with VAT:
RUB 65,000 + 11 700 rub. = 76 700 rubles.

How to reflect this in accounting, we will show with a numerical example.

Example 1
How to calculate VAT 18
OOO Symbol shipped goods worth 40,000 rubles to the buyer at the negotiated price of 65,000 rubles excluding tax. These goods are subject to 18% VAT in accordance with the tax code.
The Symbol's accountant calculated the tax in the amount of 11,700 rubles (65,000 rubles x 18%) and reflected in the accounting:
Debit 62 Credit 90-1
- 76 700 rubles. (65,000 rubles + 11,700 rubles) - revenue for goods;
Debit 90-3 Credit 68 subaccount "Calculations for VAT"
- 11,700 rubles. - VAT on the cost of shipment;
Debit 90-2 Credit 41
- 40,000 rubles. - write-off of shipped goods.

How to calculate the price excluding VAT

Step 1. Let's calculate the price of the entire consignment.
RUB 76.70 x 1000 units = 76 700 rubles.

Step 2. Let's calculate the amount of tax.
RUB 76,700 x 18/118 = 11,700 rubles.

Step 3. Let's calculate the price of a consignment without VAT:
RUB 76,700 - 11,700 rubles. = 65,000 rubles.

Another variant of the calculation is also possible - according to one of the formulas.

For objects taxed at a rate of 18%:

Price without VAT = price with VAT / 1.18

For objects taxed at a rate of 10%:

Price without VAT = price with VAT / 1.10

How to calculate VAT on the amount

The question "how to calculate VAT on the amount" most often arises in advance payments for future shipments of property, work, services taxed at a non-zero rate. If the amount of the advance includes VAT and the tax rate is known, then you can determine the amount of VAT by applying the estimated rate. The seller or the executor sets this amount of tax to be paid to the budget. And the buyer or customer accepts tax for deduction in the same amount - according to the invoice of the seller or contractor.

Formula of VAT on the amount

There are two basic estimated tax rates –10/110 and 18/118. The first of them is valid for the sale of property according to the lists of the Government of the Russian Federation - products, medicines, medical equipment, children's goods, the printed press. The second settlement rate is needed when selling property, works, services according to the usual rules.

Formula of VAT on the amount at the rate of 10/110:

How to find VAT 18 of the amount formula:

Example 2
How to calculate VAT 18 percent of the amount
Let us recall the condition of Example 1 and suppose that the buyer paid "Symbol" half of the cost of the goods in advance - he transferred 38,350 rubles before shipment. The Symbol's accountant calculated the tax on the received advance in the amount of 5850 rubles (38 350 rubles x 18/118) and reflected in the accounting:
Debit 51 Credit 62 subaccount "Calculations on advances"
- 38 350 rubles. - advance payment from the buyer for future shipment;
Debit 62 sub-account "VAT" (sub-account 76 "VAT") Credit 68 sub-account "VAT calculations"
- 5850 rub. - tax payable.

If the property is subject to VAT at a rate of 10%, the calculation procedure will be the same.

Example 3
How to calculate VAT on the amount
OOO Symbol shipped goods worth 40,000 rubles to the buyer at the negotiated price of 65,000 rubles excluding tax. These goods are subject to 10% VAT in accordance with the tax code. The Symbol's accountant calculated the tax in the amount of 6,500 rubles (65,000 rubles x 10%)
The buyer paid "Symbol" half of the cost of the goods in advance - he transferred 35,750 rubles before shipment. The Symbol's accountant calculated the tax on the received advance in the amount of 3250 rubles (35,750 rubles x 10/110). The buyer reflected in the accounting:
Debit 60 Credit 51
- 35 750 rubles. - advance payment to "Symbol" on account of future shipment;
Debit 68 subaccount "Calculations for VAT" Credit 76 subaccount "VAT"
- 3250 rubles. - tax deductible.

Attention, the VAT rate has changed from 18 to 20%. The formula for calculating VAT 20 percent can be found in new article link:

Value added tax is an indirect tax imposed on the sale of goods, works and services. In the Russian Federation, the rate is currently 18%. For some species there is preferential rate at a rate of 10%.

How to calculate VAT 18 of the amount

The correct calculation of the rate is necessary when the cost is indicated without VAT and you need to add the indicator to the total value. You will also need this information for filing in your tax return.

The calculation operation is carried out by several methods. Let's dwell on each of them in more detail.

Self-calculation

To independently determine the indicator, you must use the following formula:

BdN x StN / 100, where:

BdN is a taxable product or service;

StN is the tax rate for a specific category.

Below is the formula with an example.

Example No. 1: LLC "Equator" provided the client with goods in the amount of 7,500 rubles. The rate is 18%. After performing a mathematical operation, we get: 7500 x 18/100 = 1,350 rubles.

We see a typical definition of VAT from above.

The company now invoices the customer. It will include the base cost and the added metric.

The total price will be: 7,500 + 1,350 = 8,850 rubles.

Online calculator

Accrue

Highlight

VAT amount in words:

Calculation from the total

To extract VAT from total price, you can use the following formula:

Total cost x 18/118, assuming the rate is 18 percent.

Example No. 2: Everest LLC pays the invoice issued to the company for the work performed. The total amount to be paid is 25,500 rubles. The regular rate of 18% applies to the services indicated in the invoice: 25,500 x 18/118 = 3,889 rubles. 83 kopecks

The calculated amount will be indicated in the tax return.

Quick calculation of the cost of goods or services by coefficient

Often workers financial sphere use special coefficients.

For a visual explanation, we use the input data from example # 1:

7,500 x 1.18 = 8,850 rubles.

The reverse operation will look like this (example # 2):

25,500 x 0.152542 = 3,889.82

The coefficients are not a true reflection of the meaning of the tax, but they simplify the process of calculating it. The coefficient number can only be used at the current tax rate. Any change in tax legislation makes the indicators irrelevant.

Another drawback is incorrect rounding of numbers in the second ten after the decimal point. Therefore, adherents of accurate calculations prefer formulas that provide the correct result.

Value added tax is an indirect tax, in fact it is a premium to the price of a product. The calculation and collection of this tax is regulated in the Tax Code, chapter 21. Tax payers are all entrepreneurs and organizations. By general rule it is accepted that the tax base VAT is determined by the value of goods with obligatory excise tax and without adding sales tax to it. Allocation and accrual of VAT is an important aspect of any company, so you need to know the rules for calculating tax.

The main law on taxes is, of course, the Tax Code, it describes the entire system of taxes in Russia, here you can find information on collection, the procedure for calculating taxes.

In 2015, the VAT rate remains at the same level as in 2014, no changes have affected the calculation of VAT. Throughout Russia, the tax rate on goods and services is 18%. But there are exceptions regarding goods for children, certain food products, printed periodicals, educational books, medical goods from Russia and other countries. For the ones just listed, the category is considered reduced rate VAT - 10%.

Let's go through in more detail the VAT tax rates:

How to separate VAT from the amount?

The formula and skills for allocating VAT are necessary for selling companies in order to correctly form prices, draw up documents for implementation, keep accounting and just know the taxation processes. These skills will also be useful for clients to find out, if necessary or simply out of interest, what the net price of the purchased product is.

To determine this very net price, you need to correctly separate the VAT from the total.

We offer an exact selection scheme:

• first, the rate at which this product is subject to this tax is determined. Most often it is equal to 18%, in some cases stipulated in the Code, 10%. When it comes to a retail product, this kind of information is usually indicated on the price tag;
• if the rate is 18%, then VAT is allocated as follows: you need to divide the total cost by 1.18. If the rate is 10%, then you need to divide by 1.1;
• if the amount of VAT in monetary terms is already indicated in the cash register receipt or sales receipt, then it can simply be deducted from the usual cost of the product or product. As a result, you will receive a net price, excluding VAT.

The need to allocate tax usually arises when the documents for sale are drawn up. Usually, the required columns in invoices contain the amount without this tax, as well as the rate with the amount of VAT in monetary terms and full cost including tax:

• if the amount without VAT is known, then to determine it, you need to multiply by 10% or 18%, and add the result to the original amount;
• You can calculate the full price by multiplying the price excluding VAT by 1, 18 or 1.1.

How to calculate VAT: formula

If you need to calculate tax, then you need to use the coefficient - VAT / 100. If the rate is 18%, then the odds will be 0.18. The amount known at the beginning will be the already accrued VAT.

You can also use a factor of 1 + VAT / 100. If you multiply the initially known amount by this coefficient, the calculated coefficient and the final amount payable, the amount with VAT, will be displayed.

Allocation of VAT

Let's take the initial amount of 10,000 rubles. With interest rate at 18%. To get the total amount without VAT, you need to do following calculation:

• take the coefficient 1 + VAT / 100, we get: 1 + 18/100 = 1.18;
• we consider the amount without VAT: 10,000 / 1.18 = 8474.58;
• the difference between the original and the calculated amount will be 1525.42. It will be the allocated amount of VAT.

VAT charge

Now we will charge VAT, the initial data are the same: 10,000 rubles. and the rate is 18%.

• the coefficient will be 18/100 = 0.18;
• calculate the amount of VAT: 10,000 × 0.18 = 1,800;
• the amount with VAT will be 11,800 = 10,000 + 1,800.

Typically, taxpayers quickly figure out how to calculate VAT, and even they themselves may not know about it that they have this information. There are many online calculators on the Internet for allocating and calculating VAT, they will simplify the calculation process.

As it has already become clear, the formulas for the calculation are not complicated, but in order not to make a mistake in the calculations, you need to know for sure whether the known amount includes VAT or does not.

• If it does, then it must be divided by a coefficient based on the interest rate (18 or 10%), and then the difference must be calculated.
• If the VAT amount does not include, then you will need to multiply this amount by a factor based on the rate.
• It is also important not to be mistaken with the interest rate itself. Its size depends only on the type of products or services and works performed. In most cases, it is 18%.

In the Russian Federation, every enterprise is subject to value added tax. For people who are not related to accounting, such calculations can cause problems.

We will try to give a detailed answer in the question: how to calculate VAT and what is needed for this?

What is VAT?

This is a kind of indirect federal payment that is charged by the state. The collection process takes place at the time the product is sold by a third party to the buyer.

Various kinds of goods can be provided: physical and mental labor, services, property rights and other.

There are 2 groups of taxpayers:

• Make sales on the territory of Russia;
• They import goods into the territory of the country.

If, after 3 months, the organization's income does not exceed more than 2,000,000 rubles, it is possible to write an application for exemption from value added payment.

Then, according to article 145 of the tax code of the Russian Federation, you must be relieved of the obligation to pay a fee to the state treasury.

Who shouldn't pay:

• Enterprises working on a single agricultural collection - Unified agricultural tax;
• Organizations where the system of payments to the state budget is simplified - USN;
• Those who have a patent fee for a product;
• Organizations with special types of activities that use the general payment for the organization's temporary income - UTII;
• According to Article 145.1 of the Tax Code of Russia, all participants in the Skolkovo innovation project.

An exception is the case, which has a dedicated amount of payment to the treasury. The above exemptions are lifted and the person is required to pay.

How to calculate VAT: analysis and formulas

We have sorted out who is obliged to make the payment, and now let's decide how the settlement takes place for individuals and legal entities.

1) How to calculate VAT payable at the rate?

Today, according to the Tax Code of the Russian Federation, there are 3 main types of value added rates: 18%, 10%, 0%. Full information can be found in article 164 Tax Code.

0% rate: applies only in case of sending goods abroad. When exporting, the organization does not make any transfers to the state treasury.

To complete the application, no more than 6 months are given. A detailed list of the required documentation is published in article 165 of the Tax Code.

Also, 0% payments are applied to the list of goods of national importance. The entire list consists of more than 1000 items.

10% rate: applies to socially significant goods. The list is very long, and it is better to familiarize yourself with it in paragraph 2 of Article 164 of the Tax Code of the Russian Federation.

Formula:

Example:

The company sold products in monetary terms for 10,000 rubles. Payments to the treasury amounted to 10%. The amount of payment will be 1,000 rubles. ((10,000 * 10%) / 100%).

The formula is applicable to all types of goods and services, where you need to calculate the payment of 10% to the state budget, based on the legislation of the Russian Federation.

18% rate: all other cases where the goods are subject to collection at an additional cost. Exceptions can be found in paragraph 1 of Article 145 of the Tax Code.

Formula:

Example:

The brokerage office provided services with the customer's payments amounting to 20,000 rubles. The payout was 18%. The amount of funds paid out will be 3,600 rubles ((20,000 * 18%) / 100%).

We have figured out how to pay at the most common rates in the country. An ordinary calculator will be enough for the calculation.

2) How to calculate VAT on the amount?

If earlier we calculated the amount of tax as an addition to a certain price, now we will analyze how to calculate VAT on the amount of a product or service. Such calculations may be required for prepayment for products.

Formula:

Example with 10%:

A private entrepreneur was credited an advance from a future transaction with tax rate at 10 o'clock% . The amount of the advance payment is 20,000 rubles, taking into account the tax to the budget.

To carry out the calculations, we will determine the estimated rate - 10/110. Then the value will be approximately 1,818 rubles (20,000 * 10/110).

Example with 18%:

Received an advance payment for work with a tax rate of 18%. The amount of payment is 40,000.

As you can see, the main component in the calculations is the settlement rate (MT). It is easy to find: ST / (ST + 100%).

3) How to calculate VAT: a simple version of the formula

Accounting is often confronted with calculating payments for the quarter. If during this time construction or installation work took place, or the size of the cost of products / services was adjusted, then the fee charged for these operations is also included in the total amount.

Assessed VAT: A simple option when it is necessary to calculate the amount of tax payment in the amount without any deductions related to the sale of products or the provision of services.

Formula:

When carrying out a tax recovery, which was taken into account earlier, add it to the final amount of the accrued payment to the state budget.

VAT deductible: Additional costs incurred by an entity in carrying out its activities during the quarter.

To calculate tax deductible, simply add these 5 points. In the event that the company carried out work for its own consumption, the tax received is also summed up with the main deduction.

4) How to calculate the amount of VAT payable in the end?

All the steps taken above gradually brought us closer to the final amount of the collection to the treasury. The final formula carries a purely symbolic meaning, as it already became clear how to calculate the amount payable in the final invoice.

Formula:

Sometimes the amount payable can be "0". In this case, you are exempted from making a payment to the state budget... If the value turned out to be negative, there is an opportunity to claim reimbursement of costs from the state.

If there is no desire to independently make calculations, specialized Internet resources will come to help. With all the necessary data available, you will be able to complete a full calculation of the cost of tax to the state budget in a couple of minutes.

TOP-3 sites for calculating value added tax

In situations where there is no time, but an urgent need to produce a result, such services are simply irreplaceable.

Safe VAT deduction

On practice government agencies another formula is used, which it will not harm you to know. Let us consider how to calculate the share of deductions for taxes to the state budget.

Formula:

The figure for 12 months exceeded 89%, arouses suspicion among the tax authorities. Anything can go all the way to on-site inspections financial records of your business.

It's very simple - watch this video: