To talk about what a value added tax (VAT) is is not the most difficult task, if you do not go into subtleties. Elementary knowledge on this issue will not be superfluous not only for future accountants and economists, but also for people who are far from such specific areas of activity.

Economic content of VAT

VAT is one of the taxes in Russia that has a significant impact on the formation of the state budget. The essence of the tax fully reflects its name. That is, it is from the added value, by which the manufacturer increased the value of the original product (raw material or semi-finished product), that it is accrued.

For "dummies": VAT is a tax that is charged and paid by manufacturing enterprises, wholesale and retail trade organizations, as well as individual entrepreneurs. In practice, its size is determined as the product of the rate by the difference between the proceeds received from the sale of one's own products (goods, services) and the amount of costs that were used to manufacture it. Simply put, that part of the product that the manufacturer or seller has “added” to the original product (in fact, this is a newly created value) is the taxable base. This type of tax is indirect, as it is included in the cost of the product. Ultimately, it is paid by the buyer, and formally (and practically) it is paid by the owners and producers of the goods.

Objects of taxation

The objects for VAT calculation are the proceeds from the sale of manufactured products, works and services performed, as well as:

The cost of ownership of goods (works, services) in case of their gratuitous transfer;

Cost of construction and installation works performed for own needs;

The cost of imported goods, as well as goods (works, services), the transfer of which was carried out on the territory of the Russian Federation (it is not included in the taxable income tax base).

VAT payers

Article 143 of the Tax Code of the Russian Federation establishes that VAT payers are legal entities (Russian and foreign), as well as individual entrepreneurs who are tax registered. In addition, the payers of this tax include persons who move goods and services across the borders of the Customs Union, but only if the customs legislation establishes the obligation to pay it.

In Russia, VAT is provided in 3 options:

1. 10 %.
2. 18 %.

The amount of the accrued tax is determined by multiplying the interest rate divided by 100 by the taxable base.

Non-operating turnovers (deposit operations for the formation of authorized capital, transfer of fixed assets and property of the enterprise to the successor, and others), transactions for the sale of land plots and many others fixed by law are not recognized as objects for the calculation of this tax.

18% VAT rate

Until 2009, the VAT rate of 20% was applied to the largest number of transactions. The current rate is 18%. To calculate VAT, it is necessary to calculate the product of the taxable base and the interest rate divided by 100. Even simpler: when determining (for "dummies") VAT, the tax base is multiplied by the tax rate coefficient - 0.18 (18% / 100 \u003d 0.18). Thus, the amount of VAT is included in the price of goods, works and services, lying on the shoulders of consumers.

For example, if the price of goods without VAT is 1000 rubles, the rate corresponding to this type of goods is 18%, then the calculation is simple:

VAT = PRICE X 18/ 100 = PRICE X 0.18.

That is, VAT \u003d 1000 X 0.18 \u003d 180 (rubles).

As a result, the selling price of goods is the calculated cost of the product with VAT.

Reduced VAT rate

A 10% VAT rate applies to a certain group of food products that are considered socially significant for the population of the state. Such products include milk and their derivatives, many cereals, sugar, salt, seafood, fish and meat products, as well as some types of products for children and diabetics.

Zero VAT rate, features of its application

A rate of 0% applies to goods (works and services) related to space activities, sales, mining and production of precious metals. In addition, a significant volume of transactions are transactions for the movement of goods across the border, during the execution of which it is necessary to comply with the Zero VAT rate requires documentary evidence of export, which is provided to the tax authorities. The package of documents includes:

1. Agreement (or contract) of a taxpayer for the sale of goods to a foreign person outside the Russian Federation or the Customs Union.
2. for the export of products with a mandatory mark of the Russian customs about the place and date of departure of the goods. You can submit documents for transportation and support, as well as other confirmation of the export of any product outside the borders of the Russian Federation.

If within 180 days from the date of movement of goods across the border, a complete package of necessary documents is not executed and submitted to the tax authority, then the payer is obliged to accrue and pay VAT at an 18% (or 10%) rate. After the final collection of the customs confirmation, it will be possible to return the tax paid or offset it.

Using the Estimated Rate

Estimated rate is used for prepayment and in some other cases. For "dummies" VAT at this rate is calculated when it is necessary to separate the tax "sitting" in it from the total cost of the goods. This action is performed according to the simplest formulas, depending on the type of VAT rate applied.

At a 10% VAT rate, the calculated value is 10% / 110%.

At 18% rate - 18% / 118%.

Filling in the VAT return and the deadlines for its submission

At the initial stage of preparation for the submission of tax reports, the work of an accountant is focused on determining the base on which the amount of tax is subsequently charged. Completing a VAT return begins with the title page. At the same time, it is very important to carefully and carefully enter all the required details (names, codes, types, etc.). On all pages, the date and signature of the head (or individual entrepreneur) are provided, which must be stamped on the title page. The declaration must be submitted to the tax office at the place of registration, but no later than the 20th day of the month following the reporting quarter. In the same terms, its payment is also established (with a quarterly deadline). Thus, the payment and accrual of tax for the 1st quarter of 2014 had to be made before April 20 of the current year.

Tax calculation

For dummies: VAT payable is calculated in several stages.

1. Determination of the taxable base.
2. VAT calculation.
3. Determination of the amount of tax deductions.
4. The difference between the accrued and paid tax (deduction) is the amount of VAT payable.

In case of excess of deductions over the accrued amounts, the taxpayer has the right to reimbursement of this difference upon a written application and after a decision is made, but more on that later.

tax deductions

Particular attention should be paid to deductions, that is, the amount of VAT that is presented by suppliers, and is also paid at customs when exporting goods. It is very important that the tax accepted for deduction is directly related to the accrued turnover. Simply put, if VAT is charged on the turnover for the sale of goods "A", then all purchases related to this product are taken into account. Confirmation of the right of deduction is certified by invoices received from suppliers, as well as documents on payment of tax amounts when crossing the border. VAT in them is allocated in a separate line. Such invoices are filed in a separate folder, and the turnover for each product is recorded in the purchase book in the approved form.

During tax audits, questions often arise regarding the improper filling of required fields, the indication of incorrect details, as well as the absence of signatures of authorized persons. As a rule, in such a situation, employees of the IFTS cancel the corresponding amounts of deductions, which leads to additional VAT and penalties.

Electronic submission of declarations

Since 2014, the VAT tax return must be submitted only in electronic form. There are only a few exceptions related to special taxation regimes.

Terms of VAT refund

Satisfaction of the rights of payers to reimbursement of the amount of tax paid is carried out on the basis of a desk audit carried out by the tax authorities. The declarative procedure for VAT refunds occurs in relation to a few payers who meet the following conditions:

The total amount of taxes paid (VAT, excises, taxes on income and production) must be at least 10 billion rubles. for the 3 calendar years that preceded the year in which the claim for reimbursement was submitted;

The payer received a bank guarantee.

The application of this procedure provides for one more condition: the payer must be registered with the tax authorities of the Russian Federation for at least 3 years before filing a tax return for

Reimbursement procedure

In order to receive a VAT refund, a taxpayer must submit a written application to the tax authority for the refund of tax amounts. These amounts can be returned to the current account indicated in the application or offset against other tax payments (if there are debts on them). Within 5 working days, the inspection makes a decision. VAT refunds are made within the same period in the amount specified in the decision. In case of untimely receipt of funds to the current account, the taxpayer has the right to receive interest for the use of this money from the tax authorities (from the budget).

Desk check

To check the validity of the returned amounts, the tax inspectorate conducts a desk audit within 3 months. If the facts of violations are not established, then within 7 days after the completion of the audit, the audited person is informed in writing about the legitimacy of the offset.

In case of detection of violations of the current Russian legislation, the inspection draws up an inspection report, based on the results of which a decision is made in relation to the taxpayer (either on refusal to attract, or to hold liable). In addition, the violator is required to return excessively received amounts of VAT and interest for the use of these funds. If the specified amount is not returned, the obligation to return it to the budget of the Russian Federation rests with the bank that issued the guarantee. Otherwise, the tax authorities write off the necessary funds in an indisputable manner.

Some of the provisions relating to the calculation and payment of VAT are quite difficult for a momentary understanding, but thoughtful awareness gives a result. A particular difficulty in the perception of this tax is created by specific terms and regular changes in the legislation of the Russian Federation.

Is it difficult to issue a VAT refund from the budget? The need to pay value added tax is faced by most entrepreneurs and organizations in the field of trade. Many of them know that the law provides for the possibility of refunding the tax paid, but not everyone knows exactly how to do this. Consider the procedure for returning VAT and analyze what nuances will help to avoid the refusal of the federal tax service.

VAT or value added tax is one of the indirect taxes provided for by Russian legislation. Chapter 21 of the Tax Code is dedicated to him (articles 143-178).

The meaning of this obligatory payment to the budget is fully reflected in the name - it is calculated from the cost that the manufacturer or seller "added" to the cost of goods. VAT is included in the cost of products and for this reason it is paid (imperceptibly) by the buyer.

VAT is included in the cost of products and for this reason it is paid (imperceptibly) by the buyer.

The manufacturer or seller pays VAT in such a way that they increase the cost of their product, that is, the price at which they planned to sell it, by the rate of this tax. The most common rate in practice is 18%. In order to calculate the amount of VAT, you need to make the following calculations:

• Product price x 0.18 (18%) = VAT. For calculation, the initial price at which it was planned to sell the goods is taken. The resulting value is added to the cost. For example, a manufacturer planned to sell a product at a price of 500 rubles. Then 500 x 0.18 = 90. VAT will be 90 rubles, and the price of the product will be 590 rubles.

What tax is refundable

As part of their activities, entrepreneurs face two types of value added taxes: incoming and outgoing. It's easy to understand here. Incoming or input is the tax paid by the organization itself for the purchase of goods or raw materials necessary for work. It appears for those who buy something for which VAT has already been charged.

An outgoing payment is a payment that an organization adds to its own goods and services, and is paid by its customers. Together with the amount of the deduction, it is indicated in section 3 of the VAT return in the form approved by the order of the federal tax service of December 20, 2016 (KND form 1151001).

VAT refundable - what is it? It is the input VAT that is refundable. Please note that this procedure is available only to a limited number of organizations and entrepreneurs who also comply with a number of conditions. For more information on this, see the section “On what conditions the VAT refund occurs”.

Who pays reduced VAT

The standard VAT rate in Russia is 18%, with the exception of a separate list of goods and services for which a reduced rate of 10% is provided. In 2018, these are:

• foodstuffs;
• children's products;
• medical goods;
• books, newspapers, magazines;
• breeding cattle.

As you can see, the so-called "socially significant" goods - food, children's products, medicines - fall into this category. The rate of 0% is provided for forwarding services, international transportation of goods and for exported products.

The rate of 0% is provided for forwarding services, international transportation of goods and for exported products.

What are the conditions for VAT refund?

In accordance with Russian tax legislation, in order to refund VAT to an entrepreneur or organization, they must comply with the following conditions:

1. The payment of this tax is provided for under the general taxation system (OSNO). This means that legal entities and entrepreneurs using the simplified tax system or UTII do not pay outgoing VAT and do not claim to be reimbursed for incoming VAT.
2. The product or service for which a refund is being issued must be manufactured or purchased for business purposes. Therefore, you can not buy goods for personal needs at the expense of the company and try to recover VAT from them.
3. Goods must be purchased for use in activities that are subject to value added tax and used on the territory of the Russian Federation.
4. Each refundable item must have an invoice with the original signatures of the manager and chief accountant.
5. All goods and services must be accepted in accounting, that is, capitalized, the accounting period does not exceed 3 years.
6. Reimbursement is provided only for legal entrepreneurs and organizations listed in the unified register of the tax service, regularly submitting all reports.

The procedure for issuing a VAT refund

Suppose an organization has determined that it is entitled to a VAT refund from the budget. What to do to get the tax refund from the Federal Tax Service? The procedure for reimbursement is provided for in Article 176 of the Tax Code of the Russian Federation, however, without some preparation and knowledge of certain nuances, it is quite difficult to return the money. Let's consider the procedure in such a situation.

Filing a declaration

The first step in the reimbursement of the funds paid will be the completion of the declaration in the form prescribed by the federal tax service. It is better to download the form from the official website or get it from the tax office. The declaration must indicate the amount expected to be reimbursed and the amount of VAT paid in this period.

After receiving the declaration, the tax service begins a desk audit of the amount submitted for reimbursement. Without verification, the return of the money paid never occurs. The law allocates 3 months for this procedure from the date of receipt of the declaration.

As part of a desk audit, the tax service has the right to request from the applicant any documents confirming the amount of compensation indicated in the declaration. These can be not only invoices, but also sales books, waybills, certificates of conformity, balance sheets. Keep in mind that the list of documents that tax authorities may request is not limited by law and is open.

Any documents must be submitted within 10 days after receiving the request from the Federal Tax Service. Refusal to provide is tantamount to a denial of a refund. Therefore, be prepared to promptly submit any papers, even those that, at first glance, are not related to the payment of VAT.

If it is impossible to submit documents within the prescribed time, it is necessary to write an application addressed to the head of the regional inspection with a request to postpone the deadline for submitting documents. Be sure to indicate the exact date of submission and justify the reason for the transfer.

After receiving the declaration, the tax service begins a desk audit of the amount submitted for reimbursement.

Making a Reimbursement Decision

Based on the results of a desk audit, the tax service makes a decision on reimbursement. It can be of three types:

• negative (denial of reimbursement);
• partial (with incomplete compliance of supporting documents);
• positive.

The Federal Tax Service is obliged to make a decision within 7 days after the completion of the desk audit. Thus, the period for refunding VAT from the budget, taking into account the desk audit and the decision-making stage, is a maximum of 3 months and 7 days.

What is the form of reimbursement?

VAT refunds can be made in three ways:

1. Crediting the refund funds to the bank account of a legal entity or an individual entrepreneur. The transfer is carried out by the Treasury - within 5 business days after receiving the relevant order from the Federal Tax Service.
2. Tax advance against future deductions. According to the decision of the applicant, the first or second option is selected.
3. Repayment due to the returned amount of unpaid debts, tax delinquencies, fines and penalties. In this case, the opinion of the taxpayer is not taken into account and is necessarily used in the presence of debt.

Separate nuances of VAT refunds

We have figured out how to refund VAT in a general manner. However, in practice, this procedure has some significant nuances and subtleties. Let's analyze the most common of them in order to understand how to act in individual problem situations.

What is the time frame for a refund?

Russian legislation provides for certain deadlines within which you can file a VAT return. In most cases, it is 3 years from the end of the quarter in which the tax was paid. An exception is the situation when the return of an erroneous overpayment is considered - then 3 years from the date of the erroneous payment are allotted for filing an application.

Is it possible to get a refund if there is a tax debt?

What happens when an applicant claiming a refund of money paid has a tax debt? In this case, it is not forbidden to write an application for a tax refund. If during a desk audit the declared amount and the correctness of supporting documents are confirmed, then the amount due for return will be offset against the debt.

Practice shows that the tax service is extremely reluctant to positively resolve the issue of VAT refunds.

The most common reasons for rejection

Practice shows that the tax service is extremely reluctant to positively resolve the issue of VAT refunds. Applicants regularly face a wide variety of reasons for refusal, among the most common are:

• errors in filling out documents (both declarations and any applications);
• completion of circulation period (3-year period expired);
• lack of sufficient confirmation of VAT payment;
• detection of violations of federal and tax laws;
• the likelihood of a fictitious transaction or purchase for non-business purposes;
• other circumstances.

What to do in case of refusal of the tax service

When the Federal Tax Service, after checking the declaration, refuses to refund the VAT paid to the applicant, but he is sure of his right, he can challenge this decision in higher instances and in court. He has 90 days to do so. If the court decides in favor of the applicant, the tax service will be obliged to pay the amount of money due to him, as well as interest for the late transfer of funds (from the date of the decision to refuse).

Conclusion

Legal entities and individual entrepreneurs paying VAT have the right to issue a refund of the input part of this tax within a three-year period. To do this, you must fill out a declaration and submit supporting documents to the Federal Tax Service.

For operations on the export of goods, as well as on international transportation and many other services and works related to foreign economic activity, the legislator has set a VAT rate of 0%, provided submission to the tax authority of a certain set of documents confirming the export operation.

At the same time, the taxpayer has the right to deduct VAT, which was charged to him when purchasing goods, works, services involved in export operations or paid when importing goods into the territory of the Russian Federation. As a result, a VAT refund may be generated.

Can there be any risks?

Possible risks lie in the area of ​​confirmation of VAT deduction. If the right to a tax refund is declared in the VAT return, the tax authority has the right to demand from the taxpayer documents confirming the legality of applying tax deductions (clause 8, article 88 of the Tax Code of the Russian Federation). The tax authority checks the reality of a business transaction for the acquisition of goods (works, services) with particular care.

When conducting an audit, the tax authorities, as a rule, request information from counterparties-suppliers in order to verify the reality of the transaction. Relationships with an unreliable counterparty may be one of the reasons for refusing a VAT refund. To reduce risks, you need to carefully approach the verification of your counterparties and paperwork.

VAT refund procedure (what is required for this)

In simple terms, the right to a VAT refund arises when the amount of VAT deductions becomes greater than the amount of tax calculated. Most often this happens during export operations (as a result of the application of the 0% rate). However, a situation is also possible in the domestic market when the amount of deductions exceeds VAT on sales.

In order to recover the VAT indicated in the declaration, it is necessary to submit an application for a refund or offset of VAT. At the request of the inspection, you must be ready to submit a complete set of documents confirming the amount of the deductions declared in the declaration. On the basis of the declaration, the inspectorate conducts a desk audit and, if no violations are found, makes a decision on VAT refunds.

To return the entire amount of VAT claimed for reimbursement, the taxpayer must not have tax arrears. Otherwise, the refundable VAT will be credited towards the repayment of the specified amount, and only the uncredited part can be returned to the taxpayer.

What documents are required for VAT refund?

If the VAT declaration contains transactions subject to VAT at the rate of 0%, then in order to confirm the zero VAT rate, the taxpayer must attach a package of documents confirming the right to a zero tax rate simultaneously with the submission of the declaration. The list of such documents is given in Article 165 of the Tax Code of the Russian Federation and depends on the type of foreign economic transaction.

The list of documents that confirm the legitimacy of the claimed deductions, and hence the amount of VAT to be reimbursed, is indicated by the tax authority in the Request for submission of documents. As a rule, the tax authorities require:

• contract;
• source documents;
• invoices;
• sales book;
• shopping book.

What is the VAT refund period?

To check the declaration assigned to the tax authority 2 months. But if the inspectors find signs indicating possible errors and violations, the desk audit of the VAT return can be extended up to three months based on the decision of the head (deputy) of the IFTS (clause 2, article 88 of the Tax Code of the Russian Federation).

If no violations are found, within 7 business days after verification is completed the tax authority decides on the refund.

Wherein The term for the actual tax refund will depend on the moment you submit your refund application:

• if so submit an application before a decision on compensation is made, for example, together with the VAT return, then the inspection will have to make a decision on the return (offset) simultaneously with the decision on the VAT refund. The next day, she will send an order to the Treasury for a tax refund, and the Treasury will refund the tax within five business days to the taxpayer's account ( Clauses 7 and 8 of Article 176 of the Tax Code of the Russian Federation).
• if the application will be submitted after the decision is made about reimbursement, then the inspection will have another month to return ( clause 11.1 of article 176 of the Tax Code of the Russian Federation).

Now there is also possibility of accelerated VAT refund, until the completion of the verification of the declaration - on the basis of the declarative procedure (Article 176.1 of the Tax Code of the Russian Federation). This opportunity can only be used by taxpayers who meet certain requirements, including the total amount of taxes paid over the last 3 years (at least 2 billion rubles), or subject to the provision of security in the form of a bank guarantee or surety " very solid" taxpayer.

The surest way to avoid problems and make the VAT refund procedure as comfortable as possible is to turn to professionals. Lawyers of Pravovest Audit LLC have many years of experience in supporting VAT refunds. They will help you in the formation of a set of documents and interaction with the inspection, competently guide you through all the stages of VAT refund.

VAT is one of the most difficult taxes for the common man to understand. Complications arise not only because of the different rates that are relied on for various types of activities, but also because of the peculiarities of its calculation. In addition, there are options in which VAT can be returned.

In tax guides, VAT is defined as a tax on the profits of enterprises that they receive by setting prices on their goods above market prices.

The difference between the old and new prices for goods becomes the object of taxation. In other words, we can say that the tax is charged on the difference between the proceeds from the sale of goods and their initial price (the cost of raw materials for its manufacture or the funds spent on its purchase).

Value added tax is credited to the federal budget. It is considered an indirect tax due to the fact that it is paid in full by the buyers (or consumers of the goods).

An organization engaged in the sale must also take into account the taxes that it itself pays

To determine the tax, you must use the tax base, which is determined by the price of the goods. At the same time, the cost of such a product increases by 10-18 percent with each purchase. These numbers must be

Who is obliged to pay VAT

The obligation to pay VAT falls on:

• organizations;
• individual entrepreneurs;
• persons who transport certain goods across the state border of the Russian Federation.

Legal entities (individual entrepreneurs and organizations) may, in certain cases, be exempted from paying value added tax. To do this, the revenue for the previous three months should not exceed two million rubles. But this applies only to those organizations that are engaged in the sale of non-excisable goods.

The following types of taxpayers do not need to pay VAT (except for those who transport goods across the border):

• who pay ESHN and STS. How to draw up a notice of the transition of the simplified tax system - read
• who use UTII in their activities.

These are special tax regimes that are exempt from paying VAT.

What is the essence of value added tax you can find out in this video:

When does the obligation to pay arise?

Since the tax is paid on the proceeds from the sale of the amount, the obligation to pay it arises from the very moment of the sale. It can be both unloading and direct payment of money for the goods provided.

Moreover, the payment of tax occurs in several stages:

• when an enterprise purchases raw materials for the manufacture of goods from another organization, it pays VAT, which is included in its cost;
• when determining the cost of goods, the value of VAT is added, but in this case it fits into the tax credit;
• when forming the final cost of the goods, it also includes the amount of VAT, which then will have to be paid by buyers.

Rates and amount of VAT

In most cases, the tax rate for VAT is 18 percent. But for the sale of special goods (children's goods, food, some types of medicines), the legislation provides for a reduced rate, which is 10 percent. Also, when exporting goods, a rate of 0 percent is often used.

A zero rate is applied to those goods that are exported for sale abroad. It can also be used for services that are aimed at international transportation.

The formula for calculating VAT. Photo: web-dl.ru

What is VAT refundable

In some cases, the amount paid for VAT can be returned. This is a very complex issue that causes a lot of conflict situations. We can only say that most of them are decided in favor of entrepreneurs.

VAT refund is a specific process, the consequence of which is that the taxpayer receives a part of the paid tax on his current account. For legal entities, this becomes possible if at the end of the tax period the amount of VAT is greater than the amount of tax paid to the budget.

But this does not mean that in this case the funds will necessarily be credited back to the taxpayer's account. To complete this procedure, you will need to do certain steps.

How to return VAT - step by step instructions

VAT refund is carried out according to the following scheme:

How to pay VAT?

Quite often, the main reason for refusing to refund VAT is the inconsistency of data and incorrect filling of documents. In certain cases, the reason for this may be an incorrect indication of the address (actual instead of legal), or confusion in indicating the numbers of payment documents.

The court allows the use of corrected documents, but it is much easier to do everything right from the beginning.

It is recommended to keep records in such a way as to separate taxable and non-taxable transactions. If such a separation is not made, then it will be almost impossible to return VAT, since this procedure is tied to certain types of work.

You can also expect a refusal to those organizations whose counterparty has not paid VAT.

Legislative regulation

The regulatory framework by which the issue of accrual and refund of VAT is regulated includes the following legislative acts:

• Chapter 21 of the Tax Code of the Russian Federation;
• Decree of the Government, which was issued under the number 1137, and which refers to the norms for filling out documents necessary for paying tax;
• Customs Code of the Customs Union.

This also includes an agreement signed by members of the Customs Union on the customs value of goods that are transported across the borders of countries.

To get a chance for a VAT refund, it is imperative to comply with the rules for its payment and follow the correct filling of documents.

A summary of the essence of value added tax and the principles of this - in this video: