Value added tax is an indirect amount that is added by the seller to the price of the goods.
Equal amount of tax is then paid to the budget.
It seems that the company does not lose anything, but the amount of VAT that is not paid up increases the company's income and is not subject to income tax.
Free the company from paying VAT. This method is provided for by legislation and is based on Article 145 TaxOf the Russian Federation code. The enterprise has the right to be released from the duties of the taxpayer if certain conditions specified in the article are met.
Contact the Federal Tax Service forObtaining a permit for non-payment of VAT, which will be valid for 12 months or until the loss of the relevant right. This way of reducing the value-added tax is not suitable for those organizations that, in the course of their activities, cooperate with VAT taxpayers. The fact is that you will not be able to issue invoices to such firms, indicating the amount of tax, and they will not be able to indicate the deduction of VAT on purchased goods.
Carry out transactions with received advances. According to paragraph 15 of clause 3 of Article 149 of the Tax Code of the Russian Federation, the loan is not a transaction subject to VAT taxation. In this connection, a loan agreement is concluded between the buyer and the seller for the amount of the advance payment. Further, instead of the novation agreement, the loan is returned to the buyer through the transfer of the amount as payment under the supply contract.
Use commercial credit. It is often used if a large batch of goods or expensive fixed assets was sold during the tax period. In this case, the seller and the buyer agree on reducing the cost of production with the provision of a deferred payment. The amount of interest equated in the amount of the discount.
Conduct transactions with the goods in the load. When selling goods for which a tax rate of 18% is charged, a minimum mark-up is established. At this time, the buyer offers the seller another product, taxable 10% tax, with a maximum mark-up. Carrying out such an operation will significantly affect the amount of tax.