Delivery of VAT. Procedure and terms of vat payment How to pay vat correctly in a year

In connection with major amendments to the law on payment of VAT, adopted last year, the government decided to introduce a delay in the introduction of this law so that individual entrepreneurs and accountants could get used to the innovation.

Because of this, last year, only amendments were made, but all payers must know the same. Value Added Tax (VAT)... In 2016, the government of the Russian Federation made changes and added the names of services that can be levied zero interest rate VAT... The legislation also excluded the possibility of double taxation of those who use the Simplified Taxation System (STS), as well as amended the system for establishing the right to preferential rates of value added tax (VAT).

Preferential rates

New amendments to the Tax Code will come into effect from January 1, 2016, which will regulate the rate of Value Added Tax when trading in goods or services.

Thus, according to the law adopted in 2015, clearing organizations are completely exempted from Value Added Tax (VAT) on property transfer transactions. Or, under this law, a zero VAT rate is due to opticians who trade in corrective lenses and glasses.

Now major changes in VAT in 2016, will relate to the list of goods or services on which the zero rate of Value Added Tax (VAT) will be imposed. So, these goods include medical diagnostic devices and other medical equipment. The entire list of goods permitted for import can be found in the appendix to the law of the Russian Federation of September 2015.

Also, technical equipment and all related consumables fell under this amendment. And the required technical equipment for the upcoming world football championship. Only there is a weighty but, the zero interest rate will be only if you prove that this equipment has no analogues of production in Russia.

Also has VAT exemptions in 2016- carriers of short-distance passengers, by rail.

Under the same amendments, the law provides for a 10-point reduction in interest rates for airlines operating only with domestic flights. Since January of the new year, Crimea also falls under the privilege. Also, breeders of purebred cattle and poultry receive a privilege in the form of a 10% decrease in the rate, which they draw up with the possibility of its subsequent purchase.

Tax concession review process

Based on the law of November 23, 2015, which talks about the process of accepting an application for a reduced tax rate, you can draw up a package of documents.

VAT- This is a form of tax that allows you to withdraw to the state budget, an indirect tax that arises at all stages of production of goods or services.

For VAT calculation in 2016, it will be necessary to collect and provide a package of documents. It is only important that no matter what violations on all points of the transaction were and the documents provided a justification for the legality of obtaining VAT benefits.

At the moment, the Tax Code has not prescribed an exact form - a form that gives the right to register zero VAT in 2016. But employees of the tax service require that all documents be drawn up according to the standards prescribed in the Civil Code of the Russian Federation.

As we said above, the Federal Tax Service has established a list of areas for which zero rates for Value Added Tax are provided. The directions themselves are taken from:

Correctly completed tax returns, which indicate the BCC;
All accompanying documents for a product or service;
Accompanying documents.

Note that only originals of all documents need to be submitted, copies are not required. All documentation must be submitted together with a completed zero return. Documentation is submitted after all four quarters, no later than January 25th.

How has the procedure for entering VAT revenues changed?

All individual entrepreneurs who have chosen the Simplified Taxation System must independently pay VAT to the state budget if there was a purchase on an invoice. But at the same time, all income must be taxed and must be included in the tax return. According to the law, such a situation is possible and is called double taxation.

Since the new year, in order to prevent such a situation, all taxes that were included in the zero statement are no longer entered into the declaration at the end of the year. The decree was signed by the President in April 2015. But all leasing transactions must be entered even in the zero return, if you have chosen the Simplified Taxation System (STS).

2016 budget classification codes

At the beginning of last year, the Federal Tax Service made a proposal to change the codes for all VAT transactions. This is due to the fact that new amendments have appeared.

According to the employees of the tax service themselves, this is necessary because of the new amendments to the rules for maintaining all accounting documents. Since more and more double taxes occur, which are not acceptable in the new year. And the new Codes should ease the current tax situation.

New KBK for VAT, introduced into service in the fall of 2015. But to date, the bill has not received confirmation. Because of what this is caused, it is not clear, perhaps the introduction of the decree will be made later. So it is expected that reporting for the first quarter of 2016 will be submitted already under the new rules.

At the moment, everyone is using the codes that were introduced temporarily, until the new codes came into force.

Recently, more and more Sole Proprietors have been complaining about the very frequent change of laws aimed at improving Value Added Tax. But in 2015, there were no special changes, everyone is anxiously awaiting innovations in 2016 and in particular.

I would like to believe that all innovations will be aimed at improving the tax system and will benefit not only the state budget, but also entrepreneurs.

New KBK for VAT for 2016:

Payment Description	KBK for the transfer of tax (collection, other mandatory payment)	KBK for transfer of penalty interest on tax (collection, other obligatory payment)	KBK for transferring a fine for tax (collection, other obligatory payment)
VAT on goods (work, services) sold in Russia	182 1 03 01000 01 1000 110	182 1 03 01000 01 2100 110	182 1 03 01000 01 3000 110
VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan)	182 1 04 01000 01 1000 110	182 1 04 01000 01 2100 110	182 1 04 01000 01 3000 110
VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia)	153 1 04 01000 01 1000 110	153 1 04 01000 01 2100 110	153 1 04 01000 01 3000 110

Value added tax (VAT) has been in effect in Russia for 24 years (since January 01, 1992). It refers to indirect taxes, that is, a certain percentage is added to the cost of goods, works and services, which is then paid to the state. In this case, the tax burden falls on the shoulders of the final buyer, and not the manufacturer of the product.

There is a similar tax in other states, in total, it has been introduced in 137 countries of the world. The size of the rates is different, the highest in the EU countries - Sweden, Denmark and Norway, is 25%, in Hungary - 27%. The lowest rates are in Switzerland - 8% and Liechtenstein - 7.6%. The USA and Japan refused to use it. In the United States, a sales tax has been introduced with a rate of 0% to 15% (depending on the state), in Japan, a consumption tax of 8%, which they currently want to raise to 10%.

18%, 10% and 0% - such VAT rates are established in our country. How many percent in 2016, and who pays, is stated in Chapter 21 of the Tax Code of the Russian Federation. The VAT rate of 18% is used most often, for almost all types of products, works and services, with the exception of the cases established in Art. 164 of the Tax Code of the Russian Federation. The 10% VAT rate applies to certain goods specified in the Tax Code and special lists approved by the Government of the Russian Federation. The zero rate is applied for export, international transportation and in other cases in accordance with the Tax Code of the Russian Federation.

In no case can you use the rate at your own discretion, only in accordance with the rules established by the Tax Code, otherwise it will not be possible to subsequently accept VAT for refund.

VAT 18 percent

The main VAT rate in 2016 in Russia is 18%. Regulated by Art. 164 of the Tax Code of the Russian Federation, here the grounds are fixed when preferential VAT rates of 10% and 0% are used.

When the VAT rate is already included in the amount, and it needs to be allocated, then the calculated rates are 18/118 or 10/110. All cases of use are recorded in clause 4 of Art. 164 of the Tax Code, including when an advance is received, when goods are sold, with VAT included, when the tax is withheld by tax agents, etc. It should be noted that all cases of using the settlement rate are indicated in the Tax Code of the Russian Federation, and this list is exhaustive. When the VAT rate is 18%, then the calculated one will be 18/118, if the VAT is 10%, then 10/110.

Consider the problem and find how much percent is VAT:

an advance payment of 82,600 rubles was transferred. 18% VAT will be equal to 12,600 rubles (82,600 x (18/118)). You can use a calculator to calculate VAT.

VAT 10 percent

The list of goods, works and services that are subject to a 10% VAT rate is established in clause 2 of Art. 164 of the Tax Code of the Russian Federation:

1. these include food products - meat and meat products (with the exception of delicacies - raw smoked sausages, carbonade, bacon, etc.), dairy products (including ice cream based on it, but not popsicles), chicken eggs, vegetable oil, margarine, granulated sugar, table salt, grains, mixed feed, bread and bakery products (including buns), pasta, flour, cereals, live fish (except for salmon, trout and other valuable species), seafood (except for delicacies - red and black caviar, etc.), baby food, products for diabetics, vegetables, etc.;
2. products for children: knitwear for newborns, toddlers and preschool groups and schoolchildren, garments (including sheepskin and rabbit products), footwear (except for sports shoes), cribs, mattresses, strollers, notebooks, toys, school supplies, diapers and the like;
3. newspapers, magazines and books related to education, science and culture (excluding advertising and erotic products). To confirm, you must have a certificate issued by the Federal Agency for Press and Mass Communications;
4. medicines and medical devices (including products intended for clinical trials of medicinal products and medicinal products manufactured by pharmacy organizations). The medicine must have a registration certificate, and must also be included in the State Register of Medicines;
5. For medicines manufactured by pharmacies, a prescription rate applies.
6. services for the carriage of passengers and baggage by domestic air transport and long-distance rail transport.

After an entrepreneur (LLC or individual entrepreneur), who is a VAT taxpayer, has determined how much value added tax he must transfer to the budget, he must do this no later than the 25th day of the month following the end of the tax period. The tax period for VAT is a quarter. This rule applies to the overwhelming number of those who pay VAT - entrepreneurs who are engaged in trade, provision of services and performance of work. The same applies when it comes to the transfer of goods and construction for their own needs.

The timing of payments for VAT - up to the 25th - is the main change that will be in 2016 for this tax. This is a rather significant indulgence towards the payer: earlier (until 2015) it was necessary to pay and submit the declaration before the 20th. Now the money remains in the entrepreneur's turnover for an additional 5 days.

You can not pay immediately, but divide the payment into three parts and pay 1/3 every month. Each 1/3 of the payment for the reporting quarter - the completed tax period - is actually paid during the entire next quarter every month in equal installments. "Until the 25th" - this is the rule for partial monthly payments for VAT: each 1/3 of the payment is paid no later than the 25th of its month.

If suddenly the quarterly amount of VAT is not divided into three parts exactly, then each part is simply rounded to the ruble, and the last is rounded up. For example, the amount of VAT for the IV quarter of 2015 is equal to 123841 ruble. If we divide this sum into three parts, we get 41280.3333 (3 in the period) rub. Therefore, in our example, we will pay the entire amount of VAT for the IV quarter of 2015 as follows:

RUB 41,280.00 - until January 25, 2016.
RUB 41,280.00 - until February 25, 2016.
and RUB 41,281.00 - until March 25, 2016.

If the deadline - the 25th - falls on a weekend or a public holiday, then the deadline for paying VAT is the first next business day.

VAT tax return

A tax return is submitted to the tax office for each quarter, that is, for each tax period. It must be handed over electronically through special communication channels with the tax service. In this case, delivery in paper form, for example, when an entrepreneur decided to manually fill out a report and send it by mail, will be considered as he did not submit a report. Tax agents submit the declaration in the same manner and within the same time frame.

The declaration is submitted to the tax service (department of the Federal Tax Service) in which the taxpayer is registered. The declaration is also submitted by the 25th day of the month following the tax period.

Fines for violations of VAT payment

The Tax Code provides for fines for various violations in the field of tax payment and submission of tax returns:

• Failure to submit (failure to submit) a declaration - 5% of the tax amount for this failed declaration. This also applies to "zero" declarations - if there is no tax to be paid, and the declaration has not been submitted, that is, the minimum fine is 1000 rubles.
• Submission of a declaration in violation of the method of its submission - 200 rubles.

For violations related to the payment of tax, the fines are much more severe:

• Failure to pay or incomplete payment of tax is 20% of this unpaid amount. This is if the non-payment occurred unintentionally, unintentionally, for example, the accountant made a mistake in the documents and calculations.
• Failure to pay or incomplete payment, if this is done on purpose, that is, intentionally, then the penalty will be 40% of the unpaid amount.

Terms of VAT payment in 2016

For the 4th quarter of 2015, you will need to submit the declaration by January 25, 2016. And the tax amount must be paid in equal 1/3 installments by January 25, February 25 and March 25, 2016, respectively.
For the 1st quarter of 2016, you submit the report by April 25, 2016. And he makes payments before April 25, May 25 and June 27 (25 is a day off).
For the 2nd quarter of 2016, you must report to the tax office until July 25, 2016. You make three payments before July 25, August 25 and September 26, 2016 (the 25th is a day off again).
For the 3rd quarter of 2016, send the declaration no later than October 25. Payments: until October 25, November 25 and December 26, 2016.
For the 4th quarter of 2016, you report and pay already in 2017. The declaration must be submitted by January 25, 2017. Payments: until January 25, February 27 and March 27, 2017.

Procedure for paying VAT: some features

General rule: VAT is paid at the place of registration of the taxpayer. The same applies to tax agents, including payment deadlines.

If a foreign organization sells something on the territory of Russia (or provides services) and is not registered with the Federal Tax Service as a taxpayer, then VAT on such transactions is paid at the same time as settlements with this foreign organization are made.

The bank that services the tax agent for such operations monitors: accepts payment for transferring money to a foreign company for goods sold (services rendered) only if VAT is paid at the same time. In other words, the bank makes sure that there are two payments: to transfer money to a foreign company and the second payment to pay VAT. Moreover, in such cases, VAT is paid from an account opened in the same bank.

This is the regulatory function of VAT, since at a normal rate of 18% these goods would cost more. In addition, enterprises and individual entrepreneurs, whose turnover is not large, can go to the "zero" rate, this is a kind of stimulation of entrepreneurship.

VAT in Russia at a rate of 0%.

When selling the following goods and services:

• Services for the transportation of goods abroad or in the opposite direction by water transport, airplanes, trains. If for these purposes a company or individual entrepreneur leases its wagons or containers, then this is also taxed at a rate of 0%. This item also includes freight forwarding services, for example, information, loading and unloading, container maintenance, storage services and others.
• Transportation of oil and oil products to and from the Russian border, as well as gas abroad.
• Transmission of electricity to other countries.
• Storage of goods for export in sea and river warehouses.
• Processing of goods in the customs territory.
• Transportation of goods and passengers with luggage by air in transit through Russia.
• Air transportation of passengers and their luggage to Crimea and Sevastopol from Russia or in the opposite direction.
• Sale of space goods.
• Sale of precious metals (mined or produced from scrap) to government funds or to the Central Bank.
• Sale of goods and provision of services to diplomatic organizations, embassies, etc.
• Transportation of passengers by electric trains.
• Sale of goods and provision of services to international organizations that operate in Russia. These organizations (various foundations, etc.) must operate under international treaties of Russia or be determined by state bodies.
• The work of FIFA and its subsidiaries in organizing the 2018 FIFA World Cup in Russia.

The zero VAT rate can also be applied by those firms and individual entrepreneurs that have insignificant income: no more than 2 million rubles in the previous three months.

VAT in Russia 2016: the rate is 10%.

The sale of food products is taxed at a rate of 10%:

• Meat and meat products, including in live weight, including poultry.
• Milk and dairy products.
• Eggs.
• Vegetable oil, margarine, fats.
• Sugar, salt.
• Grains, flour, bread, pasta.
• Live fish, except for some valuable species. Fish and seafood.
• Vegetables.
• Baby food.

10% VAT rate for the sale of children's goods:

• Knitwear for children from newborn to high school age, including underwear, school uniforms, socks and stockings.
• Clothing, including sheepskin and rabbit (excluding natural leather and fur).
• Shoes, except sports shoes.
• Diapers.
• Beds, mattresses.
• Strollers.
• Toys.
• School supplies: notebooks, diaries, albums, plasticine, covers, pencil cases,

Other goods at the VAT rate in Russia 2016 10%:

The amount of VAT in Russia in 2016 is 18%.

The last VAT rate - 18% - is general, it is levied on the sale of everything else that is not subject to other rates, including construction for one's own needs or the transfer of goods also for one's own needs.

VAT rate in 2016: how much percent

In general cases, the VAT rate is indicated on outgoing (your customers) and incoming (from your suppliers) invoices. How much VAT percent and how much to pay to the budget is, as the difference between these amounts: you put VAT from suppliers in your VAT offset. Meanwhile, there are times when there are no incoming invoices, and you need to pay tax:

• Advance or partial payment. During the final settlement, you, of course, issue an invoice, but it so happens that the advance was received in one tax period, and the final settlement will be in another. In this case, the tax must be paid now.
• When transferring property rights.
• When the tax is paid by the tax agent.
• When selling agricultural products.

How much VAT percent and how much to pay is found when the calculated VAT rate is applied. In this case, the amount of VAT is determined as the ratio of the VAT rate to the tax base, increased by the VAT rate. For ease of understanding, let's just say: there is an estimated VAT rate 10/110 and the same VAT rate 18/118 .

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Accordingly, in the first case, we are talking about when goods and services are taxed at a rate of 10%, and in the second, when a rate of 10% is applied. Let's take a look at some examples.

Examples of VAT calculation

Example 1.

You sell milk (meat, other agricultural products). An advance payment of 50 thousand rubles was transferred to you. You need to pay VAT from this amount. How much VAT needs to be paid, we find by the following calculation:

50,000 * 10% / 110% = 4,545.45 rubles.

4545,45 rubles is the amount of VAT that you need to pay to the budget. Naturally, this is a pure example without a reduction (offset) for input VAT. We can check ourselves whether we have correctly determined how much VAT we should pay.

45454.55 is the amount without VAT, taxable base (50,000 - 4545.45). Multiplying the base by 10%, we get the amount just found 4545,45 rubles.

Example 2.

You have transferred property rights to someone in the amount of 132,578.44 rubles. You need to isolate VAT and pay to the budget. To determine how much VAT must be paid, we apply the calculated rate of 18/118:

132578,44 * 18% / 118% = 20223,83

20223,83 Is the amount of VAT (again in a pure example, excluding input VAT credits) that you need to pay to the budget. And again we will check whether we applied the calculated rate correctly: 112354.61 - the amount excluding VAT, the tax base (132578.44-20223.83), multiply it by 18% and find the amount of VAT equal to 20223,83 .

Pay the VAT amount calculated for the quarter to the budget evenly over the next three months. The deadline for payment of VAT is no later than the 25th of each of these months. For example, the amount of VAT payable to the budget for the first quarter of 2016 must be transferred in equal installments no later than April 25, May 25 and June 25, 2016.

If the 25th day falls on a non-working day, then VAT must be paid no later than the first working day following the non-working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation). So, for example, June 25, 2016 falls on Saturday, so the last day of payment of the part (share) of VAT for the I quarter is June 27, 2016.

The deadlines for payment of VAT - until the 25th day of each of the three months following the reporting quarter - are established by the Law of November 29, 2014 No. 382-FZ. This document came into force on January 1, 2015 and applies to all VAT payments in 2016, which are due after this date. Thus, the new rules apply to the tax even for the IV quarter of 2014. The first VAT payment for this period had to be transferred to the budget no later than January 26, 2015 (since January 25 falls on Sunday). Such clarifications are contained in the letter of the Ministry of Finance of Russia dated December 25, 2014 No. 03-07-15 / 67246, which was brought to the attention of tax inspections by the letter of the Federal Tax Service of Russia dated January 13, 2015 No. GD-4-3 / 122.

Terms of VAT payment on import

The above procedure and terms do not apply to the payment of VAT when importing goods (paragraph 2, clause 1 of article 174 of the Tax Code of the Russian Federation). The import of goods into Russia (import of goods) is recognized as an object of VAT taxation (subparagraph 4 of paragraph 1 of article 146 of the Tax Code of the Russian Federation). In this case, the tax is paid as part of general customs payments (subparagraph 3, paragraph 1, article 70 of the Customs Code of the Customs Union).

The declarant or other persons (for example, a carrier) must pay VAT when importing goods (Article 143 of the Tax Code of the Russian Federation, Articles 79, 80 of the Customs Code of the Customs Union). If the declaration is made by a customs representative (broker), then he is responsible for paying VAT (Article 15 of the Customs Code of the Customs Union).

Import VAT is paid to the customs authorities (clause 1 of article 174 of the Tax Code of the Russian Federation, article 84 of the Customs Code of the Customs Union). In cases where goods are imported from a country with which Russia has entered into an international agreement on the abolition of customs control and customs clearance (for example, with countries participating in the Customs Union), VAT is paid to the tax authorities (clause 13 of Appendix 18 to the agreement on the Eurasian Economic Union).

Terms of VAT payment by tax agents

VAT in 2016, withheld when performing the duties of a tax agent, transfer to the budget at the same time as the tax accrued when performing your own operations (clause 1 of article 173 of the Tax Code of the Russian Federation).

There is an exception to this rule - the payment of VAT by a tax agent for work (services) performed by foreign organizations that are not tax-registered in Russia. In this case, transfer the withheld VAT to the budget simultaneously with the payment of funds to foreign organizations (paragraph 2 of paragraph 4 of article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia No. ШС-6-3 / 782 dated October 29, 2008). Banks are prohibited from accepting payment orders for the transfer of payment to the contractor, if at the same time the customer has not presented a payment order for the transfer of VAT to the budget (paragraph 3, paragraph 4, article 174 of the Tax Code of the Russian Federation).

Tax agents exempted from taxpayer obligations under Article 145 of the Tax Code of the Russian Federation and organizations that did not have taxable transactions during the quarter must pay VAT in the same manner. This follows from the provisions of Article 163 of the Tax Code of the Russian Federation.

Pay the VAT withheld when performing the duties of a tax agent to the budget in a separate payment order.

Example
In the first quarter of 2016, Alpha LLC rented premises in a municipal building. When paying the rent, the accountant withheld VAT in the amount of 6,000 rubles.

For the first quarter, the amount of VAT payable based on the results of own activities amounted to 51,000 rubles.

The accountant divided these amounts over three months.

On April 23 and May 24, 2016, the accountant transferred the first two parts of VAT to the budget in equal shares.

On June 23, 2016, the accountant of the organization drew up payment documents for the transfer of the last third of VAT for the 1st quarter:

Payment order for VAT on own activities - 17,000 rubles;

Payment order for VAT withheld when performing the duties of a tax agent - 2000 rubles.