Calculation of the amount without VAT. VAT calculation. Formula for calculating VAT from the total amount including tax

The simplest operation is to calculate VAT from an amount excluding this tax. To do this, it is enough to multiply the existing cost value by the tax rate divided by 100%.

The amount excluding VAT is, for example, 700 rubles. In order to determine the amount of VAT 20%, you should multiply 700 by 20% and divide by 100%, or you can simply multiply 700 by 0.20.

VAT = 700 x 20% / 100% = 140 rub.

VAT = 700 x 0.20 = 140 rubles.

How to calculate 20% of the amount including VAT

If there is an amount already including tax, for example, if this value is indicated in the contract or invoice without allocating the VAT amount, then the taxpayer needs to allocate the tax amount. Let's figure out how VAT is calculated from the amount in which this tax has already been taken into account.

So, this value already contains VAT of 20%, which means we have an amount that is 120% (100% is the amount without VAT and 20% is VAT). In order to calculate VAT, which is 20%, you need to divide the original value by 120% and multiply by 20%.

Let's give an example of how to calculate VAT in this case:

The amount including VAT, for example, is 2,400 rubles. To calculate the tax amount, we perform the following arithmetic operations:

2,400 / 120% x 20% = 400 rub.

Our publication “What VAT rate to indicate in the adjustment invoice from 2019?” will help you understand the nuances of applying a particular VAT rate in 2019.

Results

• if the value excluding VAT is known, then it should be multiplied by the rate and divided by 100%;
• if the total amount including tax is known, to allocate VAT, this value must be divided by 120% and multiplied by 20%, respectively.

VAT is a value added tax on commercial products. In essence, this is an indirect tax paid by organizations that sell certain products, as well as provide services. Who pays and how the tax is calculated with an example of calculation for dummies, we will consider further.

What is VAT?

VAT is a kind of duty that is automatically included in the cost of each type of product and service. The consumer purchases products with tax already added.

Correct calculation of VAT is carried out based on three rates:

1. Zero, that is, the tax is not charged when working with the export of goods with their subsequent sale;
2. 10% - used for a special category of goods. These are products that you cannot live without. This includes milk, bread, medicines, cereals. During a crisis period, the list of such goods increases;
3. 18% is the most popular. All goods that are not included in the above categories are calculated at this rate:

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The VAT calculation process is carried out in two main ways. In the first case, the proceeds received from the sale of goods are fully taxed, and then VAT is calculated from it. In the second process, accrual is carried out at a special rate, which consists of an increase in the cost of a particular segment of products sold.

VAT for dummies - example

The main payers of VAT are organizations and entrepreneurs who operate on the main tax system. You can calculate the amount including VAT using the following formulas:

1. C = NB at 1.18 - at a rate of 18%.
2. C = NB at 1.10 - at a rate of 10%, where NB is the amount without tax.

To understand how tax is calculated and paid, consider the following example.

Stroyservis LLC sells concrete blocks with a batch volume of 100 thousand pieces at a price of 55 rubles. a piece. In this case, the VAT rate is 18%, and the tax is not included in the price of products.

The calculation in such a situation looks like this:

• First, the cost of the batch is determined without VAT, that is, the tax amount is 55 rubles. multiplied by 100,000 pieces. It turns out 5,500,000 rubles;
• VAT is calculated from the amount — 5,500,000 at 18/100 = 990,000 rubles;
• Amount including VAT - 5,500,000 + 990,000 = 6,490,000 rubles.

Based on the calculations carried out, invoices and invoices will need to indicate such data as the cost excluding VAT RUB 5,500,000, VAT 18% - RUB 990,000, total including VAT RUB 6,490,000.

To be able to pay tax at a reduced rate, you will also need to have an invoice for the goods along with the invoice. Failure to obtain these documents may result in full payment of value added tax.

VAT payment rules

Value added tax is paid during the process of filling out a standard tax return. The law establishes reporting periods in which a correctly drawn up declaration is submitted to the tax authorities by the 25th, on the basis of which the accrued VAT is paid.

Payment of taxes and submission of reports is carried out quarterly. Timely completion, as well as payment of all accrued taxes, is guaranteed to have a positive effect on the overall activities of the company, relieving its owners from penalties and fines.

In the Russian Federation, value added tax is one of the main sources of filling the state budget. In terms of revenues to the treasury, VAT can be compared, perhaps, only with income tax. Naturally, the state pays great attention to the correctness of tax calculations and compliance of the profile of enterprises with the rates established by the state.

What does VAT mean?

Value added tax (VAT) is an indirect tax. Its essence lies in the fact that the state budget is charged with the amount of added value that inevitably arises in the process of production or sale of goods and services. Those. the VAT amount is added to the sales price.

The amount of tax may vary depending on the type of product with which a particular enterprise or entrepreneur operates. Tax interest rates will also be different.

VAT calculation produced using special formulas. This process is not particularly difficult, so the calculation can be done either independently or with the help of specialized programs for accountants.

VAT rate in Russia

According to Art. 164 of the Tax Code of the Russian Federation for residents of the country on taxable goods and services is established VAT rate, equal to 18%.

There are also a number of categories of taxpayers who, due to their profile of activity, are given the opportunity to work at a reduced VAT rate of 10%. These categories include:

• some products for children;
• some food products;
• books and periodicals intended for educational institutions;
• some domestic and foreign medical products.

VAT rate in 2014

2014 did not bring any legislative changes regarding the value added tax rates. Thus, the rates remain at the same level and amount to 18% for enterprises under the general taxation system, and 10% for those operating under a simplified system.

Who pays VAT and who doesn't?

In addition to the above, there is another option for the VAT rate – 0%. This means that the activities of some enterprises are not subject to value added tax or these enterprises are exempt from paying VAT to the state budget.

• legal entities - residents of the Russian Federation (these include all kinds of LLCs, OJSCs, CJSCs, etc.);
• individual entrepreneurs of the Russian Federation;
• importers and exporters.

However, if the sales revenue excluding VAT of a particular enterprise or entrepreneur during the last three calendar months amounted to no more than two million rubles, this organization or individual entrepreneur can receive an exemption from paying VAT to the budget. True, this does not apply to income from import operations and excisable goods.

It should be understood that exemption from VAT is not an obligation of the state, but a right that is granted to individual enterprises or entrepreneurs. Therefore, even if an organization sees that, based on the results of its activities, it falls under the preferential system and can be exempt from paying tax, it must continue to pay VAT in full.

If you wish to take advantage of the tax exemption, you must submit to the tax office the necessary package of documents relating to the activities of the enterprise and a completed notification form. This must be done before the 20th of the month from which they want to receive exemption.

Exemption from VAT is provided for a period of 12 months. After this period, it must be received again. Otherwise, the enterprise again falls under the general taxation system.

In a situation where during the preferential year the limit of 2 million rubles was exceeded for any consecutive three months, the taxpayer is obliged to pay VAT in full for the month when the amount of revenue was exceeded. The same applies to the sale of imported and excisable goods. If you do not do this yourself, the tax office will impose fines and penalties after identifying a violation.

Formula for calculation

In order to calculate the amount of value added tax, you need to know the following formula:

Snds = S*1.18, (1)

where S is the cost of the goods without VAT.

This formula is suitable for payers of the general tax system with a rate of 18%. For organizations operating under a simplified system with a rate of 10%, the formula will take the following form:

Snds = S*1.10 (2)

For clarity, let's give an example.

Let's say the cost of a product without adding tax is 1,000 rubles - this amount is called the tax base. The company operates on a common taxation system. Therefore, using formula (1), we obtain:

1,000*1.18 = 1,180 (rub.)

This is the price at which this product will be available to the end consumer.

How to separate VAT from the amount?

In cases where we know the price of a product with the tax already included in it, i.e. required allocate VAT from a specific amount, a modified version of the first (or second) formula is used:

S = Snds / 1.18, (3)

S = Snds / 1.10 (4)

For example, the selling price of a product is 1,000 rubles. In order to calculate the amount of value added tax, we make the following calculation:

1,000 / 1.18 = 847 (rub.)

How to calculate VAT on the amount? Examples.

If the amounts of the tax base and the selling price of the goods are known, by a simple calculation you can determine the amount of VAT:

VAT = Snds – S (5)

The tax base of the product is 1,000 rubles. Having calculated VAT according to formula (1), we received the amount of the cost of the goods including VAT – 1,180 rubles. To find out the amount of the tax itself, we perform the calculation:

1,180 – 1,000 = 180 (rub.)

Those. the amount of VAT charged by a general system taxpayer on goods worth 1,000 rubles will be 180 rubles.

The VAT amount can also be determined in another way. To do this, you only need to know the tax base, i.e. cost of goods before tax, and interest rate according to the type of activity:

VAT = S*0.18, (6)

VAT = S*0.10 (7)

The amount before tax is 1,000 rubles. The interest rate of the enterprise is 18%. We count:

1,000*0.18 = 180 (rub.)

As we can see, the result is the same amount of VAT as when using formula (5), only based on one rather than two indicators.

Thus, calculating the amount of value added tax is not a big deal; it only requires attentiveness and scrupulousness, and even then at first, until it becomes a habit.

In addition, you can use accounting software, for example, the 1C:Enterprise or 1C:Accounting program. There, VAT is calculated automatically when posting an invoice, which indicates the cost of a product or service.

08.09.2017 0

In accordance with the law, the sale of products and the provision of services in the Russian Federation is accompanied by the payment of VAT.

Today the VAT rate is 18%. In some cases, a preferential rate of 10% is applied.

Regular and preferential rates are very widely used in tax accounting; accountants, economists, auditors, tax consultants, etc. deal with them. This article will discuss the following issues:

• how to calculate the amount of VAT?
• How to quickly calculate the amount including VAT?
• how to deduct value added tax from the amount?
• how to calculate VAT from the amount: online calculator, calculation formula, examples.

How to calculate VAT 18% on the amount?

In this article we will look at methods for calculating VAT using an online calculator and formula. This calculation is needed in cases where it needs to be added to the cost of a product or service, as well as to enter the resulting values ​​into the tax return.

How to calculate (highlight, charge) 18-10%% VAT - online calculator

To calculate the amount of VAT 18% (or 10%) you can use an online calculator - an automatic calculation tool for a given amount on the website page.

Independent calculation of VAT using the formula (example)

The calculation of VAT, which is mandatory on all goods sold and services provided, is done using the following formula:

VAT = BdN x StN / 100, Where:

• BdN- the tax base;
• StN— the tax rate for a given category of goods or services.

Example 1

Example No. 1: Kub LLC provided services to the client and provides him with an invoice for payment. The cost of services provided is RUB 8,650. VAT rate is 18%. Applying the formula, we get: VAT = 8,650 x 18/100 = 1,557 rubles. Consequently, the organization issues an invoice to the client for services provided, which includes the cost of services + VAT calculated on this cost. In this case, the invoice for the client will contain:

1. Name of types of work and their list.
2. The “Total” section, where the cost of services provided will be indicated - 8,650 rubles.
3. VAT - 18% and the amount of this tax is 1,557 rubles.
4. Section “Total payable”, consisting of the cost of work and VAT.

Total payable = 8,650 + 1,557 = RUB 10,207. This is the amount that the client must pay to the organization.

Example 2

Example No. 2: Integral LLC supplied baby food in the amount of 28,200 rubles. This category of goods in Russia belongs to the preferential category and the VAT rate for it is 10%. Using the above formula, we calculate: VAT = 28,200 x 10 /100 = 2,820 rubles. The total amount that the baby food buyer must pay is: 28,200 + 2,820 = RUB 31,020.

How to deduct VAT from the total amount

Reverse calculation, when the final cost of a product or service is known and it is necessary to separate VAT from it. How to calculate VAT 18%, which is included in the price of goods? The following formula is used for calculation: VAT = Total cost x 18 /118 - 18% rate. Or, if we are talking about a preferential tax rate: VAT = Total cost x 10/110 - 10% rate.

Example 3

Example No. 3: Laguna LLC must pay an invoice issued by an individual entrepreneur for the provision of certain services. The total amount of payment on the invoice is RUB 63,200. VAT is applied to services invoiced at the normal rate of 18%. How to calculate how much VAT is? We use the formula: VAT = 63,200 x 18 / 118 = 9,640 rubles. 68 kopecks. The calculated VAT amount is indicated in the tax return.

Quick cost calculation including VAT by coefficient

When calculating VAT, many tax specialists, accountants and economists use coefficients rather than the formulas described above. For example, when calculating VAT on products sold (as in example No. 1), the required value can be calculated as follows:

8,650 x 1.18 = 10,207 rubles.

Reverse calculation (as in example No. 3):

63,200 x 0.152542 = 9,640 rubles.

The coefficients do not reflect the meaning of value added tax, but only help to calculate it more simply. With any, even minor, change in the tax rate, the above coefficients will lose significance. They can only be used to calculate VAT at a rate of 18 or 10%. Another nuance is that when using coefficients, incorrect rounding often occurs, namely in the second digit after the decimal point. Therefore, most accountants still prefer to use formulas for calculating VAT, which are guaranteed to give the correct result.

This article is devoted to perhaps one of the most confusing and difficult taxes to calculate - VAT. We will try to simply and clearly explain what VAT is, who pays it, how to correctly calculate VAT, at what rates, and some other nuances that will help you better understand this complex tax.
And now, first things first.

What is VAT.

For example:

We sell.
We sell goodsat cost No. 2 – 55,000 rub.
We add VAT No. 2 (18%) – 55,000*18% = 9,900 rub.
We sell goods at cost including VAT No. 2– 55 000+9 900=64 900

COST #2 – COST #1 = ADDED VALUE

That is, in essence, the difference between the cost №2 and cost №1 and there is added value. And VAT is calculated arithmetically from this difference.
VAT=(55,000 – 50,000)*18%=900 rub.

Who pays?

The moment when the obligation to pay VAT arises.

Example 1: Moment - shipment.

It is on this day that we have an obligation to the budget to pay taxes.

April 18th

3. Dt 51 Kt 62.1 – 236,000 rub.- the goods have been paid for.

Example 2: Moment – ​​payment (advance).

Tax rates.

The Tax Code provides for another concept, such as the estimated rate. It should be used when receiving advances or prepayments for goods. It is calculated as follows: 18%: 118% or 10%: 110%, depending on the category of the above-mentioned goods.

For example:

How to correctly calculate VAT.

The calculation of the tax base is defined in Article 153 of the Tax Code of the Russian Federation.
The next stage will be the direct calculation of VAT. The formula for calculating VAT on the amount looks like this:

VAT = Tax base x Tax rate (%)

It should be remembered that if the company’s activities involve the sale of goods subject to different VAT rates, then the tax base is calculated for each category of goods separately.

Tax deductions.

A deduction is VAT that you paid either to the supplier of goods, services or work in the course of your business activity, or at customs when importing goods, as well as VAT on amounts for goods received or work performed.

So what tax should we pay to the budget?

VAT payable = VAT No. 2 – VAT No. 1

Where
VAT No. 2- tax accrued on the cost of goods upon sale.
VAT No. 1– VAT that we paid to the supplier when purchasing the goods, in other words tax deduction.

How to confirm VAT accrual and deductions.

Invoice

Sales book

The unique methodology used in this course allows you to complete training in the form of an internship in a real company.
The course program is approved by the Moscow Department of Education and fully meets the standards in the field of additional professional education.

Matasova Tatyana Valerievna
expert on tax and accounting issues