In accordance with tax legislation, the tax base for VAT is determined depending on the specifics of the sale of goods produced by the taxpayer or purchased on the outside (performance of work, provision of services). There are three general rules for its determination: when selling goods, when transferring goods for their own needs and when importing goods into the customs territory of Russia.
Instructions
Step 1
The tax base for the sale of goods (work, services) is determined by the taxpayer depending on the specifics of the sale of goods (work, services) produced by him or purchased elsewhere. In the general case, it is equal to the cost of goods (works, services) shipped (provided) to customers. Advances received against future deliveries are added to the base. Therefore, in order to determine the tax base for the sale of goods, take the value of goods sold (work performed or services rendered) in effect on the earlier of two dates: the date of shipment or the date of payment. Add advances to it. The amount received will constitute the tax base.
Step 2
When transferring goods (performing work, rendering services) for their own needs, the tax base is determined by the taxpayer as the cost of these goods (works, services), calculated on the basis of the selling prices of identical (in their absence, homogeneous) goods (or similar works, services), which were valid in the previous tax period. If there were none, the tax base would be determined on the basis of market prices (in some cases including excise taxes) and excluding tax. Thus, in order to determine the tax base in this case, find out the approximate market prices for similar goods that were in effect in the previous period.
Step 3
When importing goods into the customs territory of Russia, the tax base is determined by the taxpayer in accordance with tax and customs legislation. To determine it, add:
1. The customs value of the goods.
2. The amount of the customs duty.
3. If there are excise taxes, excise taxes payable.
The sum of these three values will constitute the tax base. Remember that the tax base is determined separately for each group of goods of the same name, type and brand imported into Russia. If among the specified groups there are excisable and non-excisable goods, then the tax base for them is calculated separately. If goods were previously exported from the territory of Russia for processing and then returned to Russia, then VAT is paid on the processing of these goods, thus the tax base is the cost of processing them.
