Value added tax is calculated by the company in accordance with Chapter 21 of the Tax Code of the Russian Federation. The organization is obliged to pay to the budget the amount, which is calculated taking into account the tax rate, income, expenses and deductions of the company taken over the reporting period. Given these factors, it is possible to reduce the amount of VAT by minimizing the tax base, applying lower rates or increasing the amount of tax deductions.
Instructions
Step 1
Free your business from VAT. To do this, you need to refer to Article 145 of the Tax Code of the Russian Federation, which lists the conditions that give the company the right to be exempt from the taxpayer's burden. For example, if a company received less than 2 million rubles in revenue for three consecutive months, then it can apply to the tax office and receive a permit for non-payment of VAT within 12 months. However, this tax reduction method is bad in that you will not be able to present invoices to counterparties that they could accept for deduction.
Step 2
Switch to a simplified taxation system. In this case, you will have to restore the VAT amounts for all values for which the tax has already been deducted. In order to avoid this procedure, it is necessary to carry out a reorganization in the form of an allocation. Thus, it is the newly created enterprise that transfers to the simplified tax system and is exempted from VAT recovery.
Step 3
Enter into a contract with another company that spells out strict terms of performance. Clearly stipulate in the agreement the amount of penalties and the terms of payment for violations. From time to time, use these moments to make payments for goods or services rendered, setting up a deliberate violation. Thus, VAT will not be charged, and the buyer will be able to accept expenses immediately in tax accounting. Do not use this method too often, as it may cause an on-site tax audit.
Step 4
Draw up a loan agreement for the amount of the advance. According to subparagraph 15 of clause 3 of article 149 of the Tax Code of the Russian Federation, such operations are not subject to VAT. Subsequently, this agreement is transferred in the form of novation for payment for goods or services rendered. According to Article 380 of the Civil Code of the Russian Federation, the deposit is not an advance, therefore, VAT is not charged on it.
