To understand why there is no VAT, you need to understand what this abbreviation means. Value added tax is one of the indirect taxes, which is formed at different stages of production and further sale of goods and is payable to the budget. Today, there are 3 VAT rates: the standard rate of 18%, the preferential rate of 10% (for essential goods) and the 0% rate.
Instructions
Step 1
There are two types of VAT - import and domestic. Import VAT is paid at customs when goods are imported from abroad to the territory of Russia. Exceptions are cases when the product falls under the 0% rate. This happens if goods are exported according to the procedure established by law or fall under the free customs zone regime on the territory of the member countries of the Customs Union.
Step 2
The second type of tax - internal VAT - is paid on the sale of goods, as well as works or services on the territory of our country. However, not all legal entities are required to know the intricacies of calculating this tax. In order to reduce the tax burden on small businesses, those firms that use a single imputed income tax or a simplified taxation system as a tax regime are exempted from VAT. On the one hand, it is convenient for them, but if such organizations work with firms on a general tax regime, and the VAT is allocated in a separate line in the invoice, they, unfortunately, can no longer return this money from the budget. And, conversely, it is unprofitable for organizations working on the DOS to work with those who use the simplified tax system, since the cost of goods is indicated without VAT, while in a similar company with a general tax regime, the cost may be the same, but with VAT included. that can be returned from the budget.
Step 3
It turns out that if you do not see the VAT line in the cash register receipt, then, perhaps, the company from which you buy the goods is just one of the taxpayers that do not apply the general taxation regime. Otherwise, the absence of VAT in the cashier's check may serve as the basis for bringing the company to responsibility by the tax office.
Step 4
Often, for consumers of goods, the presence or absence of a dedicated VAT on an invoice or check is not essential. In any case, only legal entities can have the opportunity to recover the input VAT from the budget, that is, the tax is ultimately paid from the pockets of individuals.
