Most enterprises that are subject to the general taxation system are obliged to pay to the budget the amount of VAT, which is calculated on the value of the purchased goods. The procedure for calculating this tax is established by the Tax Code of the Russian Federation. At the same time, this can be done both independently and through special accounting programs.
Instructions
Step 1
Determine the value of the VAT rate, which is set for a given type of goods, services or work sold, in accordance with Article 164 of the Tax Code of the Russian Federation. It should be noted that there are currently three VAT rates in the Russian Federation: 0%, 10% and 18%.
Step 2
Calculate the amount of the tax base, which will be used to determine the value of VAT. The calculation must be carried out on the basis of the provisions of Article 154 of the Tax Code of the Russian Federation. This amount is equal to the value of the goods sold, including excise taxes, which was accepted for sale on the basis of an invoice issued. The date of calculation of the tax base is the day of shipment of the goods, the day of actual receipt of payment or the day of transfer of the advance. When determining the date, you must be guided by the rules of clause 1 of article 167 of the Tax Code of the Russian Federation.
Step 3
Calculate the VAT, which is equal to the product of the tax base by the corresponding calculated tax rate. The resulting value is indicated in the invoice, which is issued to the buyer or customer.
Step 4
If the goods are sold in foreign currency, then in order to calculate the VAT, it is necessary to determine the ruble equivalent of the value at the rate of the National Bank of the Russian Federation as of the date of establishment of the tax base. Remember that VAT is charged only in rubles.
Step 5
Determine the amount of VAT using accounting software. For example, if you use the software "1C: Enterprise", then it is enough to generate an invoice, indicate the cost of the goods and click the "Calculate VAT" button. The application will automatically determine the rate and give you the result.
Step 6
Use a special VAT calculator. This application can be downloaded and installed on your computer or you can use the online versions. Find a calculator using the search program and enter the initial data into it. Get the result and reflect the VAT amount on the invoice.
