Application of the VAT rate 18. VAT rates

The rate of 20/120 VAT is calculated and is applied in special cases specified in paragraph 4 of Art. 164 of the Tax Code of the Russian Federation. The calculated, in addition to the rate of 20/120 VAT, also includes 10/110 VAT. About the existing tax rates, the calculation formula and the list of cases of application of estimated rates - later in the article.

Existing VAT rates

In addition to the settlement rates applied in a special regime (clause 4 of article 164 of the Tax Code of the Russian Federation), there are basic VAT rates. These include:

1. VAT rate 0%, the cases of application of which are given in paragraph 1 of Art. 164 of the Tax Code of the Russian Federation.

2. VAT at a rate of 10% is calculated on the basis of the conditions specified in paragraph 2 of Art. 164 of the Tax Code of the Russian Federation.

See also materials:

“What is included in the list of goods subject to VAT at a rate of 10%?” ;

"The list of goods subject to VAT at a rate of 10% has been expanded";

3. The VAT rate of 20% is applied on the basis of paragraph 3 of Art. 164 of the Tax Code of the Russian Federation.

Cases of applying the 20% VAT rate

The VAT rate of 20% is applied in all cases of the sale of goods (works, services) that do not apply to paragraphs. 1, 2, 4 st. 164 of the Tax Code of the Russian Federation (Clause 3, Article 164 of the Tax Code of the Russian Federation). Since the list of 1, 2, 4 st. 164 of the Tax Code of the Russian Federation is closed, the vast majority of transactions within the domestic market are subject to a 20% VAT rate. Thus, the application of the 20% VAT rate is determined by the absence of the specified sale operation in the list of taxation at the main rates of 0 and 10% and the estimated tax rates.

Formula for calculating VAT rates

Estimated rates correspond to taxation rates of 10% and 20% VAT. However, they are calculated by the ratio of the VAT percentage rate to the tax base, taken as 100 and increased by the interest rate (clause 4, article 164 of the Tax Code of the Russian Federation).

Formulas for calculating rates:

10 / (100 + 10);
20 / (100 + 20).

Cases of application of estimated VAT rates

All cases of applying the estimated VAT rates are given in paragraph 4 of Art. 164 of the Tax Code of the Russian Federation.

Estimated rates apply:

Upon receipt of funds related to payment for goods (works, services) provided for in Art. 162 of the Tax Code of the Russian Federation. The tax base for VAT can only be increased by amounts related to payment for goods sold, that is, in situations where these amounts are actually part of the proceeds. If such amounts are recognized as relating to sales proceeds, they should also be taxed. The tax rate on additional amounts of money depends on the rate on the underlying transactions. So, if the tax rate on the main transaction was 10%, then the additional amount will be taxed 10/110, since the estimated tax is withheld from this amount (clause 4 of article 164 of the Tax Code of the Russian Federation). If the principal amount was taxed at a rate of 20% VAT, then the calculated rate for additional amounts received related to revenue would be 20/120.
Receipt of advances on the forthcoming delivery or transfer of property rights.

Results

Cases when the estimated VAT rates are applied are described in paragraph 4 of Art. 164 of the Tax Code of the Russian Federation. Estimated VAT rates are defined as the ratio of the VAT percentage rate to the tax base, taken as 100 and increased by the percentage rate. In invoices, the settlement rate is indicated in column 7 as 20/120 or 10/110 without indicating the symbol%.

Value Added Tax (VAT) has been in force 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. At the same time, the tax burden falls on the shoulders of the final buyer, and not the manufacturer of the product.

A similar tax exists in other states; in total, it has been introduced in 137 countries of the world. The rates are 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 US and Japan have abandoned its use. The United States introduced a sales tax at a rate of 0% to 15% (depending on the state), Japan has an 8% consumption tax, which they currently want to raise to 10%.

18%, 10% and 0% - such VAT rates are set in our country. How much interest 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 cases established in Art. 164 of the Tax Code of the Russian Federation. The VAT rate of 10% 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 reimbursement.

VAT 18 percent

The main VAT rate in 2016 in Russia is 18%. Art. 164 of the Tax Code of the Russian Federation, the grounds are also fixed here 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 estimated rates of 18/118 or 10/110 are used. All cases of use are recorded in paragraph 4 of Art. 164 of the Tax Code, including when they receive an advance, when selling goods, including VAT, when the tax is withheld by tax agents, etc. It should be noted that all cases of using the estimated rate are specified in the Tax Code of the Russian Federation, and this list is exhaustive. When a VAT rate of 18% is used, then the calculated one will be 18/118, if VAT is 10%, then 10/110.

Consider the problem and find the percentage of VAT:

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

VAT 10 percent

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

these include food products - these are 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 fruit ice), chicken eggs, vegetable oil, margarine, granulated sugar, table salt, grains, mixed fodder, 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.;
children's products: knitwear for newborns, nursery and preschool groups and schoolchildren, garments (including sheepskin and rabbit products), shoes (excluding sportswear), cribs, mattresses, strollers, notebooks, toys, school supplies, diapers and etc.;
newspapers, magazines and books related to education, science and culture (with the exception of advertising and erotic products). To confirm, you must have a certificate issued by the Federal Agency for Press and Mass Communications;
medicines and medical devices (including products intended for clinical trials of medicines and medicines manufactured by pharmacies). The medicine must have a registration certificate, and must also be included in the State Register of Medicines;
For medicines manufactured by pharmacies, a rate is applied based on the presence of a prescription for medicines.
services for the transportation of passengers and luggage by domestic air transport and long-distance rail transport.

Rate 18/118 VAT provided for the circumstances specified in paragraph 4 of Art. 164 of the Tax Code of the Russian Federation. Except rates 18/118 VAT, which is considered to be calculated, its other size is also considered in this capacity - 10/110 VAT. In our material, we will talk about the current tax rates, the formulas used to calculate the tax, and also about the circumstances in which estimated rates are applied at all.

What VAT rates are currently in effect?

In the total number of rates used to calculate VAT, there is a conditional gradation into calculated and basic. The latter, in turn, are divided into 3 categories:

Zero rate (0%) - the circumstances under which taxpayers are entitled to apply it are stipulated by the norms of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation.

10 percent rate (10%) - the circumstances of its use are determined by the norms contained in paragraph 2 of the same article.

18% rate (18%) - applied in accordance with the norms contained in paragraph 3 of this article.

VAT rate 18% should be applied in those circumstances when there is a sale of goods, works or services not named in paragraphs. 1, 2, 4 st. 164 of the Tax Code of the Russian Federation. Since the list is very narrow and cannot be expanded, it turns out that most domestic transactions must be accompanied by an 18 percent tax.

What formulas are used to determine the settlement rate?

The estimated rate can be determined using simple formulas. On the one hand, it would seem simple to calculate the tax - one should apply tax rates of 10% and 18% VAT, having calculated the percentage with their help. Nevertheless, in accounting practice, formulas are used to determine rates, in which, in addition to interest, you need to know the size of the tax base. The calculation is carried out using an elementary formula: the percentage value is divided by the sum of 100 and the percentage value.

In numbers, these formulas look like this:

for a 10% rate: 10 / (100 + 10);

for an 18% rate: 18 / (100 + 18).

This procedure not only follows from accounting practice, it is also approved in paragraph 4 of Art. 164 of the Tax Code of the Russian Federation.

When are settlement rates used?

Here are the circumstances when the rates described are necessarily applicable.

Cash settlements

The norms of paragraph 4 of Art. 164 of the Tax Code of the Russian Federation define a list of circumstances when the described rates are mandatory.

1. When the taxpayer receives money as part of payment for transactions. The list of such operations is provided by art. 162 of the Tax Code of the Russian Federation.

There is one peculiarity here. Its essence is that if amounts are received in addition to revenue, then they will also have to be taxed, and at the same rate as in the main operation. For example, if the principal was taxed at 18%, then an estimated rate of 18/118 would be applied to all cash additions under one contract.

2. Estimated rates are applicable in the following circumstances:

when advance payments are received for the forthcoming sale of goods or the transfer of rights to property.

when VAT is withheld by the agent.

Sale of property

The estimated rate must also be used when selling movable and immovable property. This rule is contained in paragraph 3 of Art. 154 of the Tax Code of the Russian Federation and has a nuance: the property taxed for this type of rate must be acquired earlier on the side. Here it is allowed to use the formula both with a 10% tax and with an 18% tax, i.e. rates of 10/110 and 18/118 are possible.

Here is a short list of properties included in this category:

fixed assets purchased for money from budgetary sources;

property donated to the taxpayer and accounted for on the balance sheet, taking into account the VAT paid to the budget by the previous owner.

fixed assets recorded on the balance sheet at a price including VAT;

passenger cars, as well as minibuses that are used for business trips and are accounted for on the balance sheet at cost with this tax inside.

In addition, the estimated rate should be used when taxing:

transactions in the course of which agricultural products and their derivatives obtained as a result of processing are sold;

cars purchased from individuals, if such cars are resold in the future;

transactions for the transfer of rights to property.

Note that the list established by law does not allow additions, that is, it is closed.

How are invoices issued with settlement rates?

When selling property, the value of which includes VAT, the taxpayer is obliged to use the rules for filling out an invoice, approved. Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. At the same time:

in gr. 5 reflects the inter-price difference, taking into account the tax;

in gr. 8 the estimated tax amount is entered.

If the operation is not related to the sale of property, then in gr. 7, the calculated rate used is written without the “%” sign (i.e., “10/110” and “18/118”).

Estimated VAT rate - the value added tax rate of which VAT is calculated from the amount of income with tax included: 18/118 or 10/110.

The Tax Code of Russia establishes VAT rates, which determine the tax based on the sales price, excluding tax. For example, if the VAT rate is 18%, then if the cost of selling goods is 100 rubles, the VAT will be 18 rubles (100 * 18%).

Legislation in some cases provides that VAT is calculated on income in which VAT has already been taken into account (for example, when receiving an advance). In this case, VAT is calculated backwards, at the calculated rate (for example, 18 / 118). For example, if VAT is calculated on income of 236 rubles, including VAT, then VAT using the estimated rate will be 36 rubles (236 * 18 / 118).

Comment

In general, three rates are set for VAT - 0%, 10% and 18%. To calculate VAT, the rate is applied to the amount of the tax base (excluding VAT).

Example

The taxpayer sells goods at a cost of 50 thousand rubles, excluding VAT. The tax rate for such sales is 18%.

The amount of VAT will be: 9 thousand rubles (50 thousand * 18%).

For some cases (they are specified in paragraph 4 of Article 164 of the Tax Code of the Russian Federation), VAT is calculated in the opposite way - the tax is calculated from the price of goods (works, services) including VAT. So, if the tax needs to be calculated from the amount of 59 thousand, including VAT, then it is necessary to apply to this amount not the rate of 18%, but the rate of 18/118:

59 * (18/118) = 9 thousand rubles.

This rate (18/118 or 10/110) is called the settlement rate. It is applied in cases where the tax, in accordance with the Tax Code of the Russian Federation (TC RF), is calculated from the tax base already formed with VAT. There are few such cases and they are listed in paragraph 4 of Art. 164 of the Tax Code of the Russian Federation:

1) upon receipt of funds related to payment for goods (works, services) provided for in Art. 162 of the Tax Code of the Russian Federation;

2) upon receipt of advances on account of the forthcoming delivery of goods (works, services), transfer of property rights;

3) when tax is withheld by tax agents;

4) in the event of the sale of property accounted for with VAT in accordance with paragraph 3 of Art. 154 of the Tax Code of the Russian Federation;

5) when selling agricultural products and products of its processing in accordance with paragraph 4 of Art. 154 of the Tax Code of the Russian Federation;

6) when selling cars purchased for resale from individuals, in accordance with clause 5.1. Art. 154 of the Tax Code of the Russian Federation;

7) when transferring property rights in accordance with paragraphs 2-4 of Art. 155 of the Tax Code of the Russian Federation.

Example

The taxpayer received an advance payment for the supply of goods subject to VAT at a rate of 18% in the amount of 200 thousand rubles.

The amount of VAT payable from the amount of the advance will be: 30,508 rubles (200 thousand * (18 / 118)).

Example

The Bank, in accordance with the accounting policy, takes into account VAT in the value of the acquired property (clause 5, article 170 of the Tax Code of the Russian Federation). The bank purchased a fixed asset for 59 rubles (including VAT 9 rubles) and, without putting it into operation, sold it for 118 rubles including VAT.

VAT \u003d (118 - 59) * (18 / 118) \u003d 9 rubles.

To calculate the VAT amount, you can use