Tax rate 18,118. For dummies: VAT (value added tax). Tax return, tax rates and VAT refund procedure. What is VAT

When calculating the tax payable, it is necessary to take into account the types of VAT. Depending on the object of sale, the tax percentage may vary. The tax rate is necessarily prescribed in the basis document to determine the payment required to be paid to the state budget. Such a document is an invoice. Its form is regulated by law. The tax rate is indicated in the documentation as a separate line. If an error was made on the invoice, a correction document must be issued.
There are three VAT rates in the Russian Federation: 0, 10 and 18%. Let's consider in what cases at what percentage the tax payment will be calculated.

When is 0% VAT used?

The most commonly used VAT is 0% when exporting and selling products intended for transit through Russia. This list includes:

• products intended for export outside the customs territory of Russia, as well as products moved under the customs regime (in a free zone);
• provision of services or performance of work related to the sale of products intended for export, as well as organizing the movement (escort, loading, etc.) of these products if they are imported into Russia or exported abroad;
• provision of services related to the transportation of passengers, as well as their luggage (the main condition is the location of the point of departure or destination outside the borders of the Russian Federation);
• carrying out work or performing services that are related to the transportation or movement of something through the territory of Russian customs, as well as products placed under the customs regime.

The listed services can be provided under foreign economic agreements with Russian counterparties, non-residents, as well as under intermediary agreements. It does not matter the type of vehicle or the method of organizing transportation.
In the reporting declaration for the quarter, financial and economic movements at a 0% rate are displayed on a separate page (section 4).

VAT 10 percent: list

Many products sold fall under the 10 percent VAT list. Thus, VAT of 10% is paid to the budget for operations regarding:

• food products (livestock, poultry, meat products, dairy products, butter, margarine, salt, sugar, grain, feed mixtures, seafood, vegetables, baby food and other goods);
• products intended for children (knitwear, clothing and footwear, bedding and beds, strollers, diapers and other goods for preschool children);
• products intended for school-age children (pencil cases, plasticine, stationery, diaries, notebooks, sketchbooks and other goods);
• periodicals (with the exception of publications that are advertising or erotic in nature);
• literature with a scientific focus or published for educational purposes;
• goods intended for medical purposes from domestic and foreign manufacturers;
• pharmacological agents, including drugs intended for clinical trials;
• breeding livestock and poultry.

VAT 18% is paid by the taxpayer to the budget if his activities do not fall into the above lists, where a reduced preferential rate applies.
Transactions at rates of 10% and 18% are displayed in the reporting declaration in section 3. The same section displays estimated rates.

In 2018, the VAT tax rate can take one of five values: 0%, 10%, 18%, 10/110 and 18/118.

Bet size	Application of the rate
0%	This rate is used when selling (clause 1 of Article 164 of the Tax Code of the Russian Federation): — (subject to submission to the Federal Tax Service of a certain package of supporting documents (Article 165 of the Tax Code of the Russian Federation)); — services for the international transportation of goods, which also includes freight forwarding services; — services for the international transportation of passengers and luggage; — some fairly specific types of work and services (for example, work performed by organizations for pipeline transport of oil and petroleum products).
10%	Used in implementation: - certain food products (for example, sugar, bread, milk (clause 1, clause 2, article 164 of the Tax Code of the Russian Federation)) and children's goods (diapers, shoes, notebooks, etc. (clause 2, clause 2, article 164 of the Tax Code) RF)); — printed periodicals (newspapers, magazines) and book products, except for advertising and erotic ones (clause 3, clause 2, article 164 of the Tax Code of the Russian Federation); — medicines and medical products, except those that are exempt from VAT (clause 4, clause 2, article 164 of the Tax Code of the Russian Federation); — services for domestic air transportation of passengers and baggage (clause 6, clause 2, article 164 of the Tax Code of the Russian Federation). To apply this rate, the code of the type of product in accordance with the All-Russian Classifier of Products and the Commodity Nomenclature of Foreign Economic Activity must be present in the list approved by the Government (Resolution of the Government of the Russian Federation of September 15, 2008 No. 688, Decree of the Government of the Russian Federation of December 31, 2004 No. 908, Decree of the Government of the Russian Federation dated 01/23/2003 No. 41).
18%	In all other cases, when selling goods (works, services)
10/110	The calculated rate is most often used (clause 4 of Article 164 of the Tax Code of the Russian Federation): - when receiving advances for the upcoming delivery of goods (performance of work, provision of services); — when calculating the amount of VAT transferred to the budget; - when a new creditor assigns monetary claims arising from an agreement for the sale of goods (works, services).
18/118

From 01/01/2019 - new rates

We remind you that from 01/01/2019 for transactions made after the specified date, instead of 18%. In other words, the new rate of 20% applies to goods (work, services) shipped (performed, provided) after January 1, 2019 (Letter of the Ministry of Finance dated September 13, 2018 No. 03-07-11/65700).

Accordingly, the new calculated rate will be 20/120 instead of 18/118. The 0%, 10%, and 10/110 settlement rates remain the same.

Tax calculation at 10%, 18% or 20% rate

To determine the amount of VAT, you need to multiply the cost of the product (work, service) without VAT by the tax rate. For example, if a product taxed at a rate of 20% costs 10,000 rubles without tax, then VAT will be 2,000 rubles. (RUB 10,000 x 20%).

Tax calculation at rates 10/110, 18/118 or 20/120

To determine the amount of VAT, you need to multiply the tax base by 10 or 18 or 20 and divide by 110 or 118 or 120, respectively. For example, if in 2019 an advance was received in the amount of 50,400 rubles. for the supply of goods, the sale of which is subject to VAT at a rate of 20%, then VAT on the advance will be 8,400 rubles. (RUB 50,400 x 20/120).

VAT rate in the invoice

The tax rate is reflected in column 7 “Tax rate” of the invoice (Appendix No. 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). In this column, the required rate is placed opposite each invoice item.

If the invoice indicates an estimated rate of 10/110, 18/118 or 20/120, then in column 5 “Cost of goods (work, services), property rights without tax” of the invoice the tax base, including VAT, is indicated.

Error in VAT rate

If the VAT amount indicated in column 8 “Amount of tax presented to the buyer” of the invoice does not correspond to the product of columns 5 “Cost of goods (work, services), property rights without tax” and 7 “Tax rate” due to an incorrect indication of the rate VAT, then it is impossible to accept VAT as a deduction on such an invoice without a dispute with the tax authorities.

In order for the buyer to accept input VAT as a deduction, the seller must issue a corrected invoice showing the correct tax rate.

VAT rates in the declaration

In 2018, in the VAT return (approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@), the sale of goods (work, services) at different rates is reflected in Section 3:

VAT accepted for deduction on purchased goods (works, services) is reflected on page 120 of Section 3 of the declaration in the total amount without breakdown by tax rates.

• when implementing works and services (except for services for the transfer of breeding livestock and poultry under leasing agreements with the right to buy);

• when transferring goods (performing work, providing services) for one’s own needs, the costs of which are not taken into account when calculating income tax (except for the transfer of goods subject to VAT at a rate of 10 percent);

• when performing construction and installation work for one’s own needs;

• when importing goods, the sale of which is not taxed at a rate of 10 percent (the import of which is not exempt from taxation).

This procedure is provided for in paragraphs 3 and 5 of Article 164 of the Tax Code of the Russian Federation.

Situation: At what rate should VAT be charged when selling printed products with a CD or electronic attachment - 10 or 18 percent? Printed products are not of an advertising (erotic) nature.

When selling printed products complete with CDs or electronic applications (for example, with a password to access a site with an archive of numbers), VAT is charged at a rate of 18 percent.

This is explained as follows. Only those types of printed products that are listed in the list approved by Decree of the Government of the Russian Federation dated January 23, 2003 No. 41 are taxed at a rate of 10 percent. Sets of printed products with CDs or electronic applications are not listed in this list. Consequently, when selling such kits, the organization has no reason to apply a rate of 10 percent. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 7, 2014 No. 03-07-11/56215, dated November 11, 2009 No. 03-07-11/297.

Advice: There are arguments that allow organizations to charge VAT at a rate of 10 percent when selling printed products complete with CDs or electronic applications. They are as follows.

If a CD or electronic supplement is an integral part of a magazine, its sale in conjunction with a printed publication may be subject to VAT at a rate of 10 percent. Confirmation that the CD or electronic supplement is included as an integral part of the magazine is:

• mention of a CD or electronic supplement in the content of the magazine;

• linking the content of the CD or electronic application with the content of the magazine;

• sale of a CD or information for access to an electronic application in a single individual package with the magazine;

• no separate price for CD.

If these conditions are met, the supplement to the magazine in the form of a CD does not deprive the magazine of the characteristics of a periodical printed publication, the sale of which is subject to VAT at a rate of 10 percent. In arbitration practice there are examples of court decisions that confirm the legitimacy of such a conclusion (see, for example, decisions of the Federal Antimonopoly Service of the Moscow District dated December 10, 2012 No. A40-56031/12-91-312 and dated August 12, 2003 No. KA-A40 /4614-03).

When selling imported printed publications brought into Russia complete with CDs, organizations also have the right to apply a VAT rate of 10 percent. The fact is that when importing such kits into Russia, a single HS code is indicated in customs documents. If this code corresponds to the codes indicated in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41, there are no grounds for applying a VAT rate of 18 percent when selling such kits (letter of the Federal Customs Service of Russia dated May 26, 2006 No. 05-11 /18275).

To avoid possible disputes with the tax office, it is more profitable for an organization to sell printed products with CDs or electronic applications separately, rather than as a set. To do this, state in the contract that not a single set is being sold, but two independent goods - a printed publication and a CD or electronic application. Set separate prices for them, and in the primary documents, highlight each product in a separate line with different VAT rates. At the same time, organize separate accounting for the sale of printed products and CDs, taxed at different rates (paragraph 4, paragraph 1, article 153 of the Tax Code of the Russian Federation).

If a CD included in a printed product is not related to its content and is of an advertising nature, the sale of such discs is not subject to VAT. But for this, the following condition must be met: the cost of purchasing (creating) each disk should not exceed 100 rubles. (subparagraph 25, paragraph 3, article 149 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated April 29, 2009 No. 16-15/042432). If this condition is met and printed products are included in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41, then when they are sold together with advertising CDs, the VAT tax rate is 10 percent (subclause 3, clause 2, art. 164 Tax Code of the Russian Federation).

Situation: At what rate should VAT be charged when selling legal reference journals in electronic form (for example, via the Internet)? Magazines have a printed version. The organization is not a news agency.

When distributing reference and legal journals in electronic form, charge VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

Goods, sales transactions of which are subject to VAT at a rate of 10 percent, are defined in paragraph 2 of Article 164 of the Tax Code of the Russian Federation. These, in particular, include periodicals (with the exception of periodicals of an advertising or erotic nature). Their specific types are indicated in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41. At the same time, paragraph 5 of paragraph 1 of the notes to this list states that periodicals, the sale of which is subject to VAT at a rate of 10 percent, do not include periodical printed publications in electronic form, distributed, in particular, on magnetic media, via the Internet, and via satellite communication channels. The exception is the distribution of such publications by news agencies.

Therefore, if an organization that is not a news agency distributes legal reference journals in electronic form (for example, via the Internet), you pay VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

An example of how VAT calculation operations are reflected in the accounting records of a commercial organization when distributing reference and legal journals in electronic form (for example, via the Internet) on a paid basis. The publisher is not a news agency

Alpha LLC is engaged in publishing activities and publishes a reference and legal journal. Alpha has a certificate from Rospechat confirming that the magazine belongs to preferential types of printed products.

Alpha distributes the publication as follows:

• printed version - through the direct mailing system (money from subscribers goes to Alpha's bank account);
• electronic version - on the Internet.

The monthly subscription price for both the printed and electronic versions of the publication is 100 rubles. The printed version of the publication is subject to VAT at a rate of 10 percent, the electronic version - 18 percent.

Therefore, the amount of VAT that Alpha imposes on subscribers is:

• for the printed version - 10 rubles. (RUB 100 × 10%);
• for the electronic version - 18 rubles. (RUB 100 × 18%).

Thus, the subscription price (including VAT) is:

• for the printed version of the publication - 110 rubles. (100 rub. + 10 rub.);
• for the electronic version of the publication - 118 rubles. (100 rub. + 18 rub.).

In February, Alpha sold 1,000 subscriptions to the printed version of the publication and 100 to the electronic version. Alpha's accountant made the following entries in accounting:

Debit 62 Credit 90-1
- 110,000 rub. (110 rubles/subscription × 1000 subscriptions) - revenue from the sale of subscriptions to the printed version of the publication is reflected;

- 10,000 rub. - (10 rubles/subscription × 1000 subscriptions) - VAT is charged on the proceeds from the sale of subscriptions to the printed version of the publication;

Debit 62 Credit 90-1
- 11,800 rub. (118 rubles/subscription × 100 subscriptions) - revenue from the sale of subscriptions to the electronic version of the publication is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 1800 rub. - (18 rubles/subscription × 100 subscriptions) - VAT is charged on the proceeds from the sale of subscriptions to the electronic version of the publication.

Situation: At what rate should VAT be charged on the sale of dry bread kvass - 10 or 18 percent?

When selling dry bread kvass, VAT is charged at a rate of 18 percent.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. Dry bread kvass, which has code 91 8536 according to the All-Russian Product Classifier, is not included in it. Therefore, when selling dry bread kvass, you pay VAT at a rate of 18 percent.

Situation: At what rate should VAT be charged on the sale of mushrooms (for example, champignons grown in a greenhouse) - 10 or 18 percent?

When selling mushrooms, charge VAT at a rate of 18 percent.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. Greenhouse champignon mushrooms, having code 97 3561 according to the All-Russian Product Classifier, are not included in it. Therefore, when selling them, you pay VAT at a rate of 18 percent.

An example of how transactions for calculating VAT on the sale of mushrooms are reflected in the accounting records of a commercial organization

Alpha LLC is engaged in the wholesale sale of agricultural products purchased from citizens who are not entrepreneurs. The organization purchases mushrooms (champignons grown by citizens in their own greenhouses) at a price of 50 rubles. for 1 kg.

On January 13, Alpha sold a batch of mushrooms to the retail chain - 100 kg. The selling price of 1 kg of mushrooms (excluding VAT) was 100 rubles/kg. Therefore, the total price of the lot without VAT is 10,000 rubles. (100 kg × 100 rub./kg).

Sales of mushrooms are subject to VAT at a rate of 18 percent. However, if an organization sells agricultural products or processed products purchased from the population, the VAT tax base is determined as the difference between the market price and the purchase price of these products (Clause 4 of Article 154 of the Tax Code of the Russian Federation). Products for the sale of which this procedure is applied are indicated in the list approved by Decree of the Government of the Russian Federation dated May 16, 2001 No. 383. Cultivated and wild (fresh) mushrooms are included in this list. Therefore, the accountant calculated the amount of VAT on their sale as follows:

Such rules are established in paragraph 4 of Article 154 and paragraph 4 of Article 164 of the Tax Code of the Russian Federation.

The amount of VAT that Alpha presented to the buyer was:
100 kg × (100 rub./kg - 50 rub./kg) × 18/118 = 763 rub.

Thus, the total cost of a batch of mushrooms (including VAT) is 10,763 rubles. (RUB 10,000 + RUB 763).

The money from the buyer for the sold batch of mushrooms was transferred to Alpha’s bank account on January 18.

Alpha's accountant made the following entries in the accounting.

Debit 62 Credit 90-1
- 10,763 rub. - revenue from the sale of a consignment of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 763 rub. - VAT is charged on sales proceeds.

Debit 51 Credit 62
- 10,763 rub. - received money from the buyer in payment for the sold batch of goods.

Situation: At what rate should VAT be charged on the sale of roasted sunflower seeds - 10 or 18 percent?

When selling roasted sunflower seeds, charge VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. Oilseed processing products are not included in it. Therefore, when selling roasted sunflower seeds, VAT must be charged at a rate of 18 percent. This point of view is reflected in the letter of the Ministry of Finance of Russia dated March 3, 2009 No. 03-07-07/11.

It is also supported by other regulatory agencies - the Federal Tax Service of Russia (letters dated August 6, 2009 No. ШС-21-3/824, dated December 17, 2007 No. ШТ-6-03/972) and Rostekhregulirovanie (letter dated August 4, 2008 No. EP-101-26/4432, which was brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 21, 2008 No. ШС-6-3/597). In their opinion, roasted sunflower seeds belong to group 91 4600 “Protein products, phosphatidic concentrates, oil kernels, oil seed processing products, natural glycerin, soap stocks” of the All-Russian Product Classifier. Assigning other OKP codes to these products (in particular, 91 4631 “Sunflower seed kernel” and 97 2111 “Sunflower for grain”) is unlawful. Since group OKP 91 4600 is not included in the List of food products subject to VAT at a rate of 10 percent, VAT must be paid at a rate of 18 percent on the sale of roasted sunflower seeds.

Advice: There are arguments that allow paying VAT at a rate of 10 percent when selling roasted sunflower seeds. They are as follows.

Payment of VAT at a rate of 10 percent is provided, in particular, for the sale of oil seeds (subclause 1, clause 2, article 164 of the Tax Code of the Russian Federation). A specific list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. In particular, it includes groups of goods with code 97 2930 “Seeds and fruits of oilseeds and essential oils” (products with codes 97 2931 - 97 2933, 97 2936) and with code 97 2110 “Main oilseeds” (products with codes 97 2111 - 97 2115, 97 2117, 97 2118). In addition, roasted sunflower seeds can be assigned code 91 4631 “Sunflower seed oil kernel”. It is also included in the list. If any of the listed OKP codes are indicated in the technical documentation for the products sold, VAT can be charged at a rate of 10 percent.

In arbitration practice, there are examples of court decisions that recognize the legality of applying a 10 percent VAT rate on the sale of roasted sunflower seeds (see, for example, the rulings of the Supreme Arbitration Court of the Russian Federation dated April 23, 2009, No. VAS-5158/09, dated March 17, 2009 No. VAS-2690/09, dated April 28, 2007 No. 5052/07 and dated April 28, 2007 No. 5071/07, resolution of the Federal Antimonopoly Service of the Central District dated January 13, 2009 No. A14-3423/2008/40/33 , North Caucasus District dated December 9, 2008 No. F08-7451/2008, Volga-Vyatka District dated February 15, 2007 No. A39-2697/2006, dated February 8, 2007 No. A39-2699/2006, Moscow District dated May 18, 2010 No. KA-A41/4815-10, dated October 6, 2009 No. KA-A41/10434-09, Ural District dated March 3, 2009 No. F09-964/09-S2, dated February 25 2009 No. Ф09-686/09-С2, dated February 24, 2009 No. Ф09-565/09-С2, dated January 20, 2009 No. Ф09-10260/08-С2, dated September 15, 2008 No. Ф09 -6669/08-С2, dated September 2, 2008 No. Ф09-5676/08-С2, dated January 14, 2008 No. Ф09-11038/07-С2, West Siberian District dated November 10, 2008 No. Ф04- 6206/2008(13299-A03-34), dated August 1, 2005 No. F04-4975/2005(13526-A27-31)). The courts made such decisions if organizations had official documents (for example, certificates of conformity, catalog sheets, technical specifications for production), in which OKP codes were indicated for these products, allowing the application of a VAT rate of 10 percent.

Situation: At what rate should VAT be charged on the sale of canned sturgeon fish - 10 or 18 percent?

When selling canned sturgeon fish, VAT is charged at a rate of 18 percent.

Subclause 1 of clause 2 of Article 164 of the Tax Code of the Russian Federation states that when selling seafood and fish products, including chilled, frozen and other types of processed fish, herring, canned food and preserves, you must pay VAT at a rate of 10 percent. The exception is delicious seafood and fish products, including sturgeon.

The same exception is contained in the section “Sea and fish products, including chilled, frozen and other types of processed fish, herring, canned food and preserves” of the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908, in which “ Other canned fish" (code 92 7160). Therefore, when selling canned sturgeon fish, you pay VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

Similar explanations are given by representatives of the tax service (see, for example, letter of the Federal Tax Service of Russia for Moscow dated December 28, 2006 No. 19-11/115499).

Situation: At what rate should VAT be charged when selling a mixture of vegetable oils with food additives (for example, Soyuz 53) - 10 or 18 percent?

When selling mixtures of vegetable oils with food additives, charge VAT at a rate of 10 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. This list is compiled in accordance with the All-Russian Product Classification (OKP) and contains:

• codes of subgroups that include certain types of products;

• codes of specific types of products, the sale of which is subject to a VAT rate of 10 percent.

In the list of food products subject to VAT at a rate of 10 percent, mixtures of vegetable oils are allocated to a separate subgroup with code 91 4190. In accordance with the OKP, this subgroup, in particular, includes the following types of products:

• 91 4195 - vegetable oil - mixture, unrefined;

• 91 4196 - vegetable oil - mixture, frozen;

• 91 4197 - vegetable oil - mixture, refined, deodorized;

• 91 4198 - vegetable oil - a mixture flavored with herbal additives.

Considering that the above classification covers all types of mixtures of vegetable oils, when selling such products, VAT should be charged at a rate of 10 percent.

Situation: At what rate should VAT be charged when selling a cheese brine product - 10 or 18 percent?

At a rate of 10 percent.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

Code 92 2600 in the list includes products and canned milk containing milk. These include products listed in the All-Russian Classifier of Products (OKP) under codes 92 2610-92 2697. Thus, brine cheese products, which have code 92 2697 according to the classifier, are taxed at a rate of 10 percent.

Situation: At what rate should VAT be charged on the sale of blood and its components by state health care institutions (blood transfusion stations) - 10 or 18 percent?

When selling blood and its components, charge VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

The list of codes for types of medical goods subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688 (subclause 4, clause 2, article 164 of the Tax Code of the Russian Federation). For other medical goods subject to VAT, a rate of 18 percent applies.

Blood and blood products are not included in this list. Therefore, when selling this type of product by government health care institutions (blood transfusion stations), VAT must be charged at a rate of 18 percent.

This conclusion is confirmed by the Russian Ministry of Finance in letter dated August 2, 2011 No. 03-07-07/44.

Application of settlement rate

Use the estimated tax rate of 18/118 in the cases provided for in paragraph 4 of Article 164 of the Tax Code of the Russian Federation. These include, in particular:

• receipt of funds for upcoming deliveries of goods (works, services), taxed at a rate of 18 percent;

• sale of property taxed at a rate of 18 percent, recorded at cost including input VAT, etc.

VAT is one of the most significant taxes in the Russian Federation. It replenishes the country's federal budget. VAT is considered an indirect tax. It falls on the shoulders of the end customers. Those. The more intermediaries (more precisely, the intermediary price) there are between the producer and the consumer, the higher the state income. No one thought, maybe this is why the state is so actively eliminating “outbidders”? But that's a completely different topic. We will talk in more detail about VAT 10 percent (the list of goods taxed at this rate). But first, let’s talk about how the tax came about.

The history of the appearance of tax in Russia

In our country, VAT has been in effect since 1992. Before this, there was a sales tax.

But such a measure legally exempted many subjects from payment. Then the government introduced VAT.

It was then regulated by a separate Federal Law, which was called “On Value Added Tax.”

In 2000, the law was “merged” into the Tax Code. The basis of the collection was taken from the USA. But at the moment, almost all countries apply a similar principle for calculating it. Only the rates differ.

Was it good before?

For those who like to criticize modern “exorbitant taxes”, as well as “sentimentalists” who claim “how wonderful it used to be,” let’s say that from 1992 to 1993 the tax was 28% (a VAT rate of 10 percent looks fantastic against this background). From 1994 to 2004 the rate was reduced to 20%.

Of course, one can argue that “there were no other taxes.” But at this time, personal income tax was also reduced to 13%. At that time, “everyone was coming out of the shadows.” The state reduced rates because the majority preferred not to pay anything. The impotence of law enforcement and tax services, coupled with high stakes, explained the reason for this behavior. Maybe “admirers of the past” remembered this, without paying absolutely any fees.

Where did VAT come from?

For the first time, such a tax appeared in France in 1942 (war is war, and private property is above all). But it did not take root, because it had many shortcomings.

It was a kind of sales tax. In 1948, French economists modified it. They created accrual principles that appealed to the whole world (or rather, authorities in all countries, because who likes paying taxes?).

What is VAT

VAT is a type of indirect tax on goods or services at the time of sale. It is taxed at all stages of production and ultimately falls on the consumer.

That is, the higher the “appetites” of producers, the more profitable it is for the state. For example, you were sold chicken in a store. Its cost was 50 rubles. And the buyer paid 200 rubles for it. A percentage of 150 rubles (200-50) will have to be paid in the form of If the seller had been “generous” and the goods “had been given for what he took”, i.e. had not added anything to the original price, then the state would not have received a penny from such a deal.

It doesn't matter whether the company is making a profit or operating at a loss. VAT is not cancelled. Hence the conclusion: the more they cheat, the better the federal budget. Let's think about whether the state really needs to limit the arbitrariness of intermediaries. With such a system, on the contrary, their growth is only beneficial to the budget. Now let's move directly to which the amended Tax Code (2015 edition) establishes.

How much do we pay to the state?

How to determine how much the government will take from the price increase? The 2015 Tax Code provides for three rates: 18% (standard), 10% (preferential) and 0% (customs). VAT rates of 10 and 18% are “internal”.

They apply to domestic countries only. If they are exported outside the country, no tax is charged. If you pay VAT when purchasing a product and reselling it abroad, the tax paid is refundable.

VAT rate 10 percent: list of goods and services

18 percent is the regular VAT rate. However, there is a list of goods that reduces it to 10. Many entrepreneurs ask the question: “In what cases is 10% VAT applied?” Let's try to answer it.

The VAT rate is 10 percent, the list of goods and services assumes the following:

• Domestic air transportation.
• Childen's goods.
• Some medications.
• Periodical printed materials.

The list of all goods was approved by Government Decree No. 908 of December 31, 2004. It is in this document that the entire list is indicated, which is subject to VAT of 10 percent. The list (brief) is given below:

• Milk and dairy products.
• Meat in live weight.
• Eggs.
• Cooking fats, vegetable oil.
• Salt.
• Flour and pasta products.
• Vegetables.
• Children's and diabetic nutrition, etc.

“My product was missing”

If your product is not on our list, and you have a question: “In what cases (or rather, to what goods and services) is VAT applied?”, you need to look at the Resolution. We have already indicated the number and date. It contains a complete list. As a rule, these are all groups of goods that are in high demand among citizens.

VAT rate 10 percent: air transportation

In connection with the economic crisis, legislators supported the request of air carriers to reduce VAT to a “preferential” 10 percent. On April 1, 2015, the Federation Council approved this bill and approved the benefit from July 2015 to December 2017. Most likely, this period will be extended if the economic situation does not improve.

Everyone is dissatisfied

This law did not satisfy anyone. The government due to the fact that it began to receive less money due to the budget deficit. Air carriers say this will not solve the industry's problem.

The head of Aeroflot, Vitaly Savelyev, expressed dissatisfaction with this matter. He believes that in the current situation it is necessary to completely remove VAT from air carriers on domestic flights. The situation turns out to be that it is almost cheaper to get from Vladivostok to Moscow on a “round-the-world trip”.

Is Crimea ours?

An interesting situation concerns Crimea and Sevastopol. Referendum, annexation - we all know this very well. But as far as legislation is concerned, not everything is so simple. So internal regulations make us think - is Crimea ours? Russian?

This concerns the law on amendments to the Tax Code in 2015, according to which domestic air transportation is subject to a preferential tax of 10%. The same regulatory legal act contains the wording, “except for trips to Crimea and Sevastopol.”

Apparently, Russian companies are afraid of possible economic sanctions “from recognizing” Crimea as Russian territory. For this purpose, similar regulations on tariffs, taxes, etc. are adopted. Companies do not violate domestic law and are not subject to international sanctions.

10+10=28?

In the section “VAT rate of 10 percent: list of goods and services,” we said that there is a category of socially significant goods that have a VAT exemption. The full list of codes and names is prescribed in Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

But what to do when the product is “at the junction” of two items. In addition, situations seem paradoxical when the products sold consist entirely of “preferential” goods, but are subject to 18%.

For example, pizza. It may consist entirely of those products that are eligible for the benefit. Flour, eggs, meat, cheese, etc. But the “combination” of these “social” products into a “delicacy” pizza is taxed “to the fullest.”

This provision is clarified by letters from the Ministry of Finance dated September 10, 2010 No. 03-07-14/63 and the Federal Tax Service for Moscow dated March 16, 2005 No. 19-11/16469. According to them, VAT of 10 percent is charged on the sale of goods that are included in Government list. The rest fall under 18%.

This list includes the category “pies, pies, donuts,” as well as meat, various cereals, and vegetables. But there is no such thing as “empanadas” or “pizza.” Here officials apply the principle “what is not permitted is prohibited.” They believe they should pay the full 18 percent for spring rolls.

Pizza or Italian pie

But there is one "loophole". If you want to produce pizza and receive VAT benefits for it, then you can sell it as an “Italian” pie. It is enough to have all the certificates for the conformity and quality of the products. No one will prevent you from replacing the name of a product from “pizza” to “pie”; the law does not establish “what should be” in each of these products. The main thing is to indicate the composition of the product.

The arbitration court is on the side of entrepreneurs

In addition, entrepreneurs use code classifiers that mean “bakery products” for pizza, as well as “meat and meat products” for stuffed meat pancakes. Both of these codes "allow" 10 percent to apply.

Such a “trick” can lead to arbitration. Tax authorities dispute the rate of 10 percent, insisting on 18. But arbitration practice is often on the side of entrepreneurs, because according to GOST “Public catering services. Terms and definitions”, approved by order of the State Standard of Russia dated November 30, 2010, flour culinary products include pies, belyashi, and pizza. And these products contain various fillings.