Organizations subject to a special taxation system, as well as foreign companies that are not required to pay taxes to the Russian budget, can sell goods without value added tax.
Instructions
Step 1
An entrepreneur who is on the simplified tax system does not pay VAT, therefore, when selling goods or services, he does not include its amount in the cost of products. In this case, the question arises, why are many companies so reluctant to purchase goods without VAT? The answer is obvious: they can no longer put the amount of tax deductible, but no one will cancel the obligation to pay value added tax. This applies to intermediary buyers who are under the general taxation system. If this is an end consumer or an organization that is also exempt from VAT, then there should be no problems with the sale of products.
Step 2
If you want to cooperate with serious organizations that pay VAT to the budget, you have only one way out - to lower your price on the tax rate. For example, if your competitors issuing VAT invoices ship machines to your potential customers at a price of 9,000 rubles, then your maximum price should be 9,000-1372, which will be 7,628 rubles. The formula for calculating the price of a product in this case is simple: P = P1-P1 * 18/118, where P is the sought price, P1 is the competitor's price.
Step 3
The transition to a simplified taxation system for an enterprise that does not work with the end customer puts it in a very disadvantageous position. If the selling price is not reduced, then the loss of customers in the main tax system is inevitable. If it is reduced by the tax rate that the client will have to pay, then the level of profit will inevitably fall, because 18% and even 10% is a lot. Therefore, before switching from "classic" to "simplified", consult with your regular customers whether you need VAT.
Step 4
The company on the traditional taxation system also has friction over the issuance of VAT on the invoice for the company on the simplified tax system. On the one hand, the “simplified” buyer does not care whether there is VAT in the document or not, but it is difficult for him to understand why he should pay the same amount as the buyer, who will be able to receive a deduction for this tax. It's simple - the seller is not exempt from paying VAT, having set a zero tax rate, he will not receive a deduction for it. Therefore, in any case, he includes its size in the cost of the products sold, which means that his actions are legitimate.
