Tax legislation provides for the possibility of exemption from VAT for organizations and entrepreneurs, whose revenue for the last three months is equal to zero or does not exceed 2 million rubles. In order to understand whether you can be exempted from VAT, you need to correctly calculate your revenue.
It is necessary
accounting documents
Instructions
Step 1
When calculating revenue, proceed from the amounts of revenue for the last three calendar months preceding. The amount of proceeds from the sale of goods (works, services) is determined excluding VAT according to accounting documents.
Step 2
Take into account only the proceeds from transactions subject to VAT, since it is for these transactions that exemption from tax is provided (such explanations are given in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation No. 10252/12 dated November 27, 2012).
Step 3
Do not include in the calculation of the amount of proceeds, income from transactions that are not taxed, that is, those for which tax exemptions are already in force, as well as income received from the sale of excisable goods.
Step 4
Also, do not take into account:
- proceeds received from entrepreneurial activities not on the territory of Russia;
- the cost of goods (works, services) that are sold free of charge;
- income from activities that are subject to UTII;
- received as sanctions for improper performance of contractual obligations by your counterparties;
- advances under contracts.
