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How to make a VAT statement

How to make a VAT statement

Value added tax is one of thethe most complex tax and cancel it in the near future is not expected. More details about this kind of tax can be found in Chapter 21 of the Tax Code of the Russian Federation.

As a rule, the majority of economic operations at the enterprise obkladyvaetsya VAT.

You will need

  • - Book sales and pokupok-
  • - Magazines for accounting, billing faktur-
  • - VAT declaration, approved by the Ministry of Finance.



Value added tax paying organizations, private entrepreneurs and individuals who are recognized as payers VAT the movement of goods through customs. However, some organizations and entrepreneurs may be exempted from VAT the performance of the conditions of Art. 145 of the RF Tax Code.


VAT There the sale of goods, construction and installation works, the importation of goods into the territory of Russia, and so on. d. For more details on operations that are exempt VATCan be found in Art. 149 of the Tax Code, but of imported goods - Art. 150 of the Tax Code.


The moment of determination of the tax base VAT It shall be the date of shipment of goods or the provision of services and works, as well as the date of receipt of payment for future shipments. rates on VAT written in Article 164 of the Tax Code, but the basic rate VAT typically 18%, in some cases it may be limited to 10% or even zero rate.


Reporting on VAT shall each quarter. To do this, an accountant fills the Declaration on the value added tax. And pass this declaration should be no later than the 20th day following the reporting tax period. That is actually April 20, June 20, the 20th of October and 20th of January.


Declaration VAT filled in a special form, developed by the Ministry of Finance. For calculation VAT organization or entrepreneur must have book sales and book purchases (form of books approved by the Ministry of Finance) and magazines for accounting of received and issued invoices (their shape is arbitrary).


During the late filing of returns VAT administrative responsibility. So if the return is filed with a delay of less than 180 days from the time limit, to the organization imposed a fine of 5% of the required amount of tax, if more than 180 days - 30% of the total amount of tax and 10% for each delayed month, starting with 181 th day.

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