What to do if you pay high VAT. Nuances of calculating VAT for business entities


Instructions

Free your company from VAT. This method is provided for by law and is based on Article 145 Tax Code RF. An enterprise has the right to be released from taxpayer obligations if certain conditions specified in the article are met.

Contact the Federal Tax Service to obtain a VAT permit, which will be valid for 12 months or until the corresponding right is lost. This method reduction of value added tax is not suitable for those organizations that, in the course of their activities, cooperate with companies that pay VAT. The fact is that you will not be able to issue invoices to such companies indicating tax amounts, and they will not be able to indicate VAT on purchased goods.

Perform operations with received . According to paragraph 15, paragraph 3, Article 149 of the Tax Code of the Russian Federation, a loan is not a transaction subject to VAT. In this regard, an agreement is concluded between the buyer and seller for the amount of the advance payment. Next, instead of a novation agreement, the loan is returned to the buyer through a transfer to the supply agreement.

Use commercial loan. It is often used if a large batch of goods or expensive fixed assets were sold during the tax period. In this case, the seller and buyer agree to reduce the cost of the product by providing a deferred payment. The amount of interest is equal to the amount of the discount.

Carry out transactions with goods in bulk. When selling goods for which a tax rate of 18% is charged, a minimum markup is established. At this time, the buyer offers the seller another product, subject to a 10% tax, with a maximum markup. Carrying out such a transaction will significantly affect the amount of tax.

Sources:

  • how to reduce VAT payment

Surely, many people believe that it is impossible to reduce VAT and, moreover, it is illegal, however, this opinion is wrong. In accordance with the norms of the Tax Code of the Russian Federation, any organization has the right to reduce the total amount of VAT by certain deductions established by law.

Instructions

To reduce the total amount by the added amount, it is necessary to accept VAT to. First of all, you need to know that according to the legislation of the Russian Federation, deductions that reduce VAT are recognized as the purchase of goods (works or services) for resale; acquisition of goods (works or services) for internal use.

Filling out the invoices that you receive must include allocated VAT and only in accordance with clauses 5, 5.1 and 6 of Art. 169 of the Tax Code of the Russian Federation. At the same time, if an invoice is issued for the provision of work or services, then it must be accompanied by special act on the performance of such services or work. And in the case when the invoice is accepted in view of the purchase of goods, it must be accompanied by a delivery note.

There are situations in practice when certain amounts for purchased goods or services are paid in advance. In such cases, it is necessary to charge VAT at the time of receiving the advance, and only then transfer the funds to the budget. Accrued VAT on the sale of work, goods or services, when payment is made in advance, can be deducted. For such a deduction, as established by law, no payment is required.

You need to know that when transferring an advance for certain services, work or goods, the accountant is required to make entries D68 (Calculations for value added tax) and K76 (Calculations for VAT on advances received). And the supplier is obliged within a certain amount calendar days(5 days) issue an invoice and calculate VAT after receipt of the advance payment.

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Sources:

  • how to reduce VAT tax

Value added tax is an indirect tax that is charged on almost all types of goods and is a heavy burden for the entrepreneur and the end consumer. There are several legal and proven schemes that allow you to minimize VAT and reduce tax pressure. At the same time, it is important not only to know these methods, but also to be able to use them correctly, otherwise you may fall under close attention tax office.

Instructions

Take out a loan instead of getting an advance. Upon receipt of an advance payment, the buyer is obliged to pay VAT on this amount, which the seller is obliged to pay in the future. At the same time, he is deprived of the opportunity to deduct tax from an incomplete payment amount until he completes the payment. final settlements not only in money, but also in goods or services. In this regard, it will be easier to conclude a loan agreement for the amount of the advance in order to avoid VAT. The date of repayment of borrowed funds should be close to the date of final delivery of the goods.

In this case, it is necessary to note in the purchase and sale agreement that the goods are supplied without receiving an advance payment. This method of minimizing VAT is very risky, since operations for issuing loans very often pay attention to the tax authorities, who consider this scheme as a method of tax evasion. In this regard, it must be economically justified.

Use a written earnest money agreement instead of an advance. According to Civil Code The Russian Federation, where the deposit is described as a means of securing obligations and cannot be accepted as an advance payment, VAT is not charged on such a transaction. Also, receiving a deposit is not included in the income tax base.

Establish in the sales contract another reason for the transfer of ownership of the product. According to the Civil Code of the Russian Federation, ownership rights arise at the moment of transfer of goods, unless otherwise specified in the contract or legislation. If you specify a different procedure for transferring ownership, you can get a deferment in paying VAT to the budget, since according to the Tax Code of the Russian Federation, tax can only be charged upon the sale of goods and transfer of ownership rights.

Replace the purchase and sale agreement with a commission agreement or agency contract. This method of minimizing VAT is suitable for companies that resell goods, while the counterparty should be the organization using special mode taxation.

Value added tax is calculated by the enterprise in accordance with Chapter 21 of the Tax Code of the Russian Federation. The organization is obliged to pay to the budget an amount that is calculated taking into account the tax rate, income, expenses and deductions of the company taken for reporting period. Taking these factors into account, you can reduce the amount of VAT by minimizing tax base, applying reduced rates or increasing the amount tax deductions.

Working with value added tax seems to some businessmen less profitable than working on a simplified system without VAT. Firstly, you don’t need to pay tax, and secondly, you don’t need to keep records and submit reports. However, each of the two options has both its advantages and disadvantages.

The Tax Code of the Russian Federation provides entrepreneurs and organizations with the opportunity to choose in such an important issue as working with and without VAT. By choosing a simplified taxation system, a businessman, in fact, refuses VAT, sometimes without thinking about what benefits can be derived from being a payer of this tax. But often it is the absence of a dedicated VAT in the invoices of some organizations and individual entrepreneurs closes their path to many profitable deals. Because VAT payers themselves want to work only with the same payers. And when it comes to the problems of small businesses, most of them are connected precisely with the main stumbling block - VAT. We will try to impartially consider, using the example of an average LLC without VAT, all the pros and cons of each option.

Organizations on OSN or simplified tax system without VAT

An organization has the right not to pay VAT in two cases:

  1. if it applies the general taxation system and has revenue of less than 2 million rubles for the three previous consecutive calendar months, by virtue of Article 145 of the Tax Code of the Russian Federation;
  2. if special tax regimes are applied: simplified tax system, UTII, unified tax regime or patent system in relation to activities falling under these regimes.

The first option is voluntary, that is, an LLC can operate without VAT at will, but under simplified regimes there is no VAT due to the norms of the Tax Code. At the same time, VAT exemption does not apply to transactions involving foreign economic activity, namely the import of goods into Russia. Operations involving the sale of excisable goods are also not exempt from paying value added tax. In addition, an organization can act as a tax agent in relation to other VAT payers.

Working with VAT and without VAT, first of all, depends on the type of activity of the taxpayer. Obviously, when selling goods at retail, a businessman can purchase them from other entrepreneurs or organizations under preferential tax regimes, and then it does not matter to him whether his invoices contain an allocated tax. A sample invoice without VAT may upset wholesale buyers, since it is important for them to have input tax to receive a deduction.

If the organization is common system taxation company has decided to work without VAT, then it must collect and submit to the Federal Tax Service all the documents that are necessary to obtain exemption from VAT. These include:

notification of the established form on the use of the right to exemption from VAT; extract from balance sheet(for organizations on OSN and organizations that have switched from Unified Agricultural Tax to OSN); an extract from the sales book, copies of the journal of received and issued invoices for the previous reporting period (for organizations on the OSN); extract from KUDiR (when switching from the simplified tax system to the OSN).

All documents must be submitted to the Federal Tax Service no later than the 20th day of the month from which the organization wants to operate without VAT. At the same time, the tax inspectorate does not send any decision in response, since such an exemption, by virtue of the Tax Code of the Russian Federation, is not permissive, but notifying in nature.

Disadvantages of working with VAT

The main disadvantage that discourages most businessmen from working with VAT is the need to pay this tax. After all, VAT is rightfully considered one of the most important and complex taxes in Russia. Moreover, he has federal significance. Therefore, being a VAT payer means maintaining full tax and accounting records. It means:

carefully check your suppliers; reconcile all incoming “primary” documents containing VAT; maintain the necessary tax registers; fill out sales books and purchase books; compose and submit tax returns; have an additional object registered for inspection and attention of the Federal Tax Service.

If an LLC without VAT applies the simplified tax system with the object “income minus expenses,” then for it the purchase of goods from VAT-paying suppliers allows it to take into account the received VAT as part of its expenses. Even if the tax was highlighted in the invoice. But an LLC on the simplified tax system with the object “income” does not have such an opportunity: VAT deduction in in this case The buyer will not be able to carry it out even if there is an invoice.

Organizations working on special tax purposes with VAT deal with more qualified and picky inspectors from tax authorities. This is due to the fact that VAT is fraught with many pitfalls, and any detected mistake by the taxpayer can lead to many thousands of fines and penalties. Whereas taxpayers under preferential regimes are spared the possibility of making such errors by the very principles of the applied taxation regime.

What to do with input VAT on invoices if the counterparty has not reflected them in the VAT return? When input VAT should be included in the cost of purchased property (work, services)? Read about this in our article.

Question:Our company purchased goods with VAT. We are VAT payers and allocated it by putting it on account 19. T.K. VAT refund can be submitted within 3 years after purchase. We bought the product 2 years ago and sold it this year. It turned out that the counterparty did not submit a declaration for the period of sale of the goods to us. Naturally, there is no connection between invoices and VAT. Is it possible for us to include this VAT in the price of the goods or some other way. Where should we go with this VAT? The counterparty does not answer our calls and letters. Although everything was fine before

Answer: Input VAT on purchased goods is included in their cost and is applied to tax expenses for income tax in the cost of this product when it is sold only in certain situations (given below in the recommendations). Your case does not apply to such situations, therefore you cannot include input VAT in the price of the goods.

If a product is used in transactions subject to VAT (sold subject to VAT), then input VAT on the cost of its acquisition can be deducted if the appropriate conditions are met.

Please note that the very fact that the counterparty did not submit a VAT Declaration and did not reflect your invoices in it is not grounds for refusing to deduct VAT. Tax authorities can deny you a VAT deduction only if they prove that:

1. You have distorted information about the facts of economic life or about taxable objects reflected in accounting or tax accounting, as well as in tax reporting.

2. The main purpose of the transaction you made is to reduce the tax base or tax amount. In this case, the obligation under the transaction was fulfilled not by the counterparty or a person authorized by him, but by someone else.

Therefore, we suggest that you claim a VAT deduction for these invoices in the general manner.

If you then receive a request from the tax authorities to provide explanations on this transaction, present them with all the facts and documents (which ones are given below in the recommendation) confirming that you exercised due diligence and checked it before concluding a transaction with this counterparty, and that the transaction actually took place (invoices, delivery notes, payment documents, etc. are available).

When input VAT must be included in the cost of acquired property (work, services)

The obligation to include input VAT in the cost of acquired property (work, services, property rights) depends on the taxation system that the organization applies.

How to take tax into account in the value of property on OSNO

On the general system, the obligation to include input VAT in the cost of acquired property (works, services, property rights) depends on whether the organization uses a VAT exemption.

If an organization uses an exemption, then include all input VAT amounts in the cost of purchased goods (work, services, property rights) (subclause 3, clause 2, article 170 of the Tax Code).

If an organization pays VAT (i.e. does not use an exemption), follow these rules. Input VAT amounts are included in the cost of property (work, services, property rights), if the organization:

uses purchases in VAT-free transactions;

pays purchases or import VAT through subsidies or budget investments.

Using purchases in VAT-free transactions

Transactions not subject to VAT include:

If property (work, services, property rights) purchased to perform operations subject to VAT, then take the input VAT amounts for deduction ().

In what cases can an organization be deprived of the right to deduct VAT?

Deductions on invoices of unscrupulous suppliers

Situation: can the tax office deprive the purchasing organization of the right to deduct VAT if during an audit it was discovered that the supplier who issued the invoice does not submit reports to the tax office

No, such a violation cannot be an independent basis for refusing a deduction.

Refusal to deduct is possible if the deduction entails an unjustified tax benefit. From August 19, 2017, tax inspectors have the right to decide that you have unlawfully applied a tax deduction in only two cases.

2. The main purpose of the transaction (operation) you made is to reduce the tax base or tax amount. In this case, the obligation under the transaction (operation) was fulfilled not by the counterparty or a person authorized by him, but by someone else (Clause 2 of Article 54.1 of the Tax Code).

If these circumstances are not proven during verification, the refusal to deduct will be unlawful. Therefore, inspectors do not have the right to refuse a deduction just because your counterparty violates the laws on taxes and fees. For example, it doesn't pass tax reporting. This follows from paragraph 3 of Article 54.1 of the Tax Code of the Russian Federation.

This procedure has been in effect since August 19, 2017. Inspectors should be guided by it during tax audits appointed after this date (Article 2 of the Law of July 18, 2017 No. 163-FZ).

Until August 19, 2017, tax inspectors defined the concept of tax benefit, guided by Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53. They believed that a tax deduction on an invoice from a supplier who does not submit tax reports could be classified as unreasonable tax benefit, and the actions of the purchasing organization - (clause , and resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 No. 53). However, even in that period, not all courts agreed with such decisions of the tax inspectorates.

Situation: how to check information about a counterparty in order to identify signs of dishonesty

If necessary, you can check information about a counterparty in several ways.

1. Request the relevant data (in particular, a copy of the tax registration certificate, a copy of the license) directly from the counterparty.

2. Obtain a power of attorney or other document authorizing a person to sign documents on behalf of the counterparty.

3. Contact any tax office with a request (in any form) to issue an extract from the Unified State Register of Legal Entities (USRIP) in order to obtain information about the counterparty (for example, TIN/KPP, address, information about the person authorized to act on behalf of the organization without a power of attorney, about licenses received by the organization, etc.).

Information about the entrepreneur’s place of residence can only be obtained upon request. individual. To do this, you need to personally take the request to the inspectorate and show your passport (clause 5, article 6 of the Law on State Registration, clause 24).

The inspection must provide the relevant information within five days (in this case the fee is 200 rubles for each document). If necessary, you can ask for information urgently - no later than the business day following the day the request was received (in this case, the fee is 400 rubles for each document). This procedure is provided for by Decree of the Government of the Russian Federation dated May 19, 2014 No. 462 (letter of the Ministry of Finance of Russia dated August 10, 2017 No. 03-12-13/51750).

4. Obtain access to weekly updated information on the website of the Federal Tax Service of Russia (www.nalog.ru) copies of the Unified State Register of Legal Entities and EGRIP. The cost of access is:

for a one-time provision of open and publicly available information - 50,000 rubles;

for a one-time provision of updated information - 5,000 rubles;

for annual subscription service for one workplace - 150,000 rubles.

This payment procedure for providing information is provided for in paragraph 39 Administrative regulations, approved by order of the Ministry of Finance of Russia dated January 15, 2015 No. 5n.

5. Receive brief information about the counterparty via the Internet for free (including about the USRN assigned to him). Go to the website of the Federal Tax Service of Russia (www.nalog.ru) in the section “ Electronic services", and then follow the link "Business risks: check yourself and your counterparty." To obtain information, it is enough to know one of the details of the counterparty (name of organization, TIN, OGRN or name). The name of the organization should be entered without quotation marks and its legal form, and also take into account that the search is carried out by its full name. If you need information about foreign counterparties, use the information posted on the website of the Federal Tax Service of Russia (www.nalog.ru) in the “Electronic Services” section:

6. Obtain information via the Internet about whether the founder or director of the counterparty in court refused to manage the company. Go to the website of the Federal Tax Service of Russia (www.nalog.ru), in the “All services” section, follow the link “Business risks: check yourself and your counterparty.” Then, in the subsection “Check whether your business is at risk,” follow the link “Information about persons who refused to participate (managers) in the organization in court or in respect of whom this fact was established (confirmed) in court.”

The Ministry of Finance of Russia recommends taking the same measures to check counterparties (letters dated May 5, 2012 No. 03-02-07/1-113, dated April 10, 2009 No. 03-02-07/1-177).

7. Request information from the tax office at the place of registration of the counterparty about the fulfillment of tax obligations by the counterparty or about its violation of the legislation on taxes and fees. It should be noted that in some cases tax inspectorates refuse to provide such information, citing tax secrecy. However, according to paragraph 1 of Article 102 of the Tax Code of the Russian Federation, such information does not apply to tax secrets. Therefore, the refusal of the tax inspectorate is unlawful. A similar point of view on this issue is reflected in letters of the Ministry of Finance of Russia dated June 4, 2012 No. 03-02-07/1-134, Federal Tax Service of Russia dated November 30, 2012 No. ED-4-3/20268. Confirms this position arbitration practice(see, for example, the determination of the Supreme Arbitration Court of the Russian Federation dated December 1, 2010 No. VAS-16124/10, resolutions of the Federal Antimonopoly Service of the West Siberian District

Value added tax, like any other tax, few people want to pay. That is why many managers are thinking about how to reduce it or not pay it at all. What threatens them for this? Is it possible not to pay tax and at the same time avoid any liability?

There are two common reasons for non-payment of VAT:

  • Intentional evasion of this tax
    For many businessmen, a strong sense of injustice is caused by the fact that as profits increase, VAT also increases. That is, the more successful a company is, the more effort and energy invested in it, the more it has to give to the state. In addition, VAT puts the company in a fairly strict framework: despite the fact that the organization can sell its products in six months or even a year, it must pay taxes regularly. For tax authorities, it does not matter whether the goods are sold or not. And if some entrepreneurs are outraged by these “features” of the tax and force them to look for legal ways its reduction, then others have a completely different reaction: don’t pay!
  • Unintentional delay in payment terms
    It may be due to the fact that the accountant simply forgot about the need to pay tax. Or he got the timing wrong. Or the accountant made a mistake in the VAT return. The error had to be corrected, and this led to failure to pay VAT on time. After all, the accountant could get sick at the most crucial moment. All this is quite understandable. The problem is that the head of the company bears personal responsibility for the mistakes of a full-time employee. And all fines and penalties are paid from its budget.

Responsibility for non-payment of VAT in 2015-1016

What fines, penalties, sanctions and other consequences face for non-payment of VAT? Responsibility for late payment or evasion of payment of this tax is provided for in three codes of the Russian Federation: administrative offenses, tax and criminal.

    Administrative liability for non-payment of VAT
    For failure to submit fixed time documents and information necessary for the implementation tax control are punished officials, that is, the leaders of the organization. It is to them that all sanctions apply. Punishment is a fine from 300 to 500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation), and for gross violation of the rules of conduct accounting and reporting - from 2,000 to 3,000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

    Tax liability for non-payment of VAT
    According to the Tax Code, the manager will again have to pay for non-payment of VAT (Article 122 of the Tax Code of the Russian Federation). The size of the fine or penny depends on the form of guilt of the unscrupulous taxpayer. And here the amounts are already more serious.

    If non-payment or late payment VAT was committed through negligence, the amount of the fine will be 20% of the tax amount (clause 1 of Article 122 of the Tax Code of the Russian Federation). If the offense turned out to be intentional, then the fine will be 40% (clause 3 of Article 122 of the Tax Code of the Russian Federation).

    Criminal liability for non-payment of VAT
    It involves not only financial responsibility, but also restriction of the freedom of the guilty persons depending on the severity of the crime (Articles 198 and 199 of the Tax Code of the Russian Federation).

    Thus, tax evasion by an organization or provision of knowingly false information, committed on an especially large scale, is punishable by a fine of 100 to 300,000 rubles, or forced labor for up to 2 years, or arrest for up to 6 months, or imprisonment for a term up to 3 years. If the offense is committed by a group of persons by prior conspiracy, the fine will be from 200 to 500,000 rubles, the term forced labor– up to 5 years, term of imprisonment – ​​up to 6 years.

Of course, if the organization is not a willful defaulter, then criminal liability the matter is unlikely to come to fruition. Administrative and tax liability are quite real, and their reason may turn out to be the most banal - the same accounting errors.

The stakes are high
If you, through negligence, did not pay an additional 1 million rubles to the treasury, you will have to pay a fine of 200,000 rubles. If you did not pay extra on purpose, you will have to part with 400,000 rubles.

Is it possible to legally avoid paying VAT?

Can. If we turn to Article 145 of the Tax Code of the Russian Federation, we will see that if the amount of revenue from the sale of an enterprise’s products for three last month did not exceed 2 million rubles, then the organization is exempt from paying tax. It is also possible to obtain VAT exemption. But to do this, your company must engage a certain type activities.

If you cannot legally avoid paying VAT, you can try to reduce it. There are two legal ways to do this: 1) using lower tax rates, 2) increasing the amount of tax deductions. We talk more about them in other publications on our blog.

As a conclusion

Failure to pay VAT can sooner or later lead to serious liability before the law. Late payment of taxes entails the imposition of fines on the organization, that is, additional costs.

The problem is that the company may be an absolutely conscientious taxpayer. And problems with the law may arise due to the omnipresent human factor. In this case, it includes either incompetence, or high workload, or personal life circumstances of staff accountants. It is for these reasons that more and more companies are now outsourcing their accounting. Another option is to completely control the work of your accounting department. But will there still be time to run a business?