How to withdraw VAT from the amount. VAT calculator. How to separate VAT from the amount

In the European economy, value added tax (VAT) is one of the main ones. Using this mechanism, the state withdraws a certain part of the added value that is generated in the production and sale of goods and services.

Value added is the difference between the costs of production or provision of services and the price at which goods (services) are sold. That is, the part added to the sales price is taxed. For example, if an enterprise purchased a product for 500 rubles per unit, and sells it for 600 rubles, then 100 rubles are subject to taxation.

Until the twenties of the last century, only tax was levied on sales proceeds without taking into account profitability. VAT was introduced so that only profits could be taken into account, avoiding multiple taxation of production costs. Economists believe that value added tax has a positive effect on the solvency of the manufacturer, although this point of view has authoritative opponents. VAT revenues provide a significant influx of funds into the budget, which is why many countries use this indirect tax. Since VAT is included in the price of goods, consumers do not think about paying it. A situation arises in which, from a legal point of view, enterprises should be taxed, but in fact buyers pay, since VAT is included in the price of the goods. As a rule, manufacturers pay tax in advance, before selling products.

VAT payers are:

individual entrepreneurs;
organizations selling goods and services;
persons transporting goods through customs;
legal entity of all forms of ownership.

Goods transported across the border for personal use are not subject to tax, while children's goods and food products are subject to tax at a reduced rate.

In most cases, individual entrepreneurs and enterprises under the general taxation system must pay VAT, while those operating under the simplified system are exempt from this tax. Certain areas of activity are not taxed, for example, banking, research, space and some others.

How to calculate VAT

The formula for calculation is simple:

VAT = cost of goods × 1.18

The tax base is the cost of a product (service), agreed upon by the seller and the buyer, which is determined at the time of shipment or upon receipt of an advance payment from the buyer.

The current VAT rates provided for by the Tax Code are 0%, 10% and 18%.

A zero rate applies to exported goods because buyers abroad do not pay VAT to suppliers. To take advantage of the zero rate, you must provide a package of documents to the tax office within six months from the date of export.

A rate of 10 percent is applicable to socially significant goods, the list of which is set out in paragraph 2 of Article 164 of the Tax Code. This group includes some types of products, medical products, printed materials, and children's products.

In other cases, a rate of 18% applies.

Example of VAT calculation

The company sells a batch of baby food at the agreed price - 10 thousand rubles. These items are subject to a 10 percent tax rate.

VAT = 10,000 × 10% / 100% = 1,000 rub.

Therefore, taking into account VAT, the cost will be = 11,000 rubles.

This amount must be indicated on the invoice for payment, indicating the amount of tax in a separate column. The buyer will send the tax amount for reimbursement (deduction) based on the invoice. The enterprise, in turn, must pay 1,000 rubles to the budget.

How to allocate VAT

In addition to the above, there are rates of 110% and 118%, which are applied if it is necessary to allocate VAT from the amount in which the tax has already been taken into account.

Example

The company received an advance payment of 59,000 rubles against future deliveries. The company allocates VAT from this amount and sends it to the budget. If a product is taxed at a rate of 18%, the calculation of 100% × 18% / 118% applies.

VAT = 59,000 × (18 / 118) = 9,000 rubles.

Procedure for paying VAT

The VAT amount is taken into account quarterly. The data must be entered into the declaration and sent to the tax authorities by the 25th day of the month following the reporting period (April 25, July 25, October 25 and January 25).

VAT is paid monthly, calculated as follows. The amount of VAT paid in the previous quarter is divided by three and paid in subsequent months until the 25th.

In the accounting department of any enterprise, VAT transactions are an important aspect that requires attention and deep knowledge. Beginning entrepreneurs often experience difficulties in calculating and allocating VAT, and mistakes with these operations can result in financial losses. The online VAT calculator helps you correctly calculate (calculate and allocate) value added tax without diving into all the details of the calculations. You need to enter the amount and interest rate in the appropriate windows and click on the button with the operation you need.

Table of tax rates in countries around the world

VAT in EU countries

A country	Bid		Abbreviation	Name
A country	Standard	Reduced	Abbreviation	Name
Austria	20 %	12% or 10%	USt.	Umsatzsteuer
Belgium	21 %	12% or 6%	BTW TVA MWSt	Belasting over de toegevoegde waarde Taxe sur la Valeur Ajoutée Mehrwertsteuer
Bulgaria	20 %	7 %	DDS = DDS	Dank Added Stoinost
Great Britain	20 %	5% or 0%	VAT	Value Added Tax
Hungary	27 %	5 %	ÁFA	általános forgalmi adó
Denmark	25 %		moms	Merværdiafgift
Germany	19 %	7 %	MwSt./USt.	Mehrwertsteuer/Umsatzsteuer
Greece	24% (before June 1, 2016 - 23%)	13% or 6.5%	ΦΠΑ	Φόρος Προστιθέμενης Αξίας
Ireland	23 %	13.5%, 9%, 4.8% or 0%	CBL VAT	Cain Bhreisluacha Value Added Tax
Spain	21 %	8% or 4%	IVA	Impuesto sobre el valor añadido
Italy	22 %	10%, 6%, or 4%	IVA	Imposta sul Valore Aggiunto
Cyprus	19 %	8% or 5%	ΦΠΑ	Φόρος Προστιθεμένης Αξίας
Latvia	21 %	10% since 2011 12%	PVN	Pievienotās vērtības nodoklis
Lithuania	21 %	9% or 5%	PVM	Pridėtinės vertės mokestis
Luxembourg	17 %	14 %, 8 %, 3 %	TVA	Taxe sur la Valeur Ajoutée
Malta	18 %	5 %	TVM	Taxxa tal-Valur Miżjud
Netherlands	21 %	6 %	BTW	Belasting over de toegevoegde waarde
Poland	23 %	8%, 5% or 0%	PTU/VAT	Podatek od towarów i usług
Portugal	23 %	13% or 6%	IVA	Imposto sobre o Valor Acrescentado
Romania	19% (before 2016 - 24%, before 2017 - 20%)	9% or 5%	TVA	Taxa pe valoarea adăugată
Slovakia	20 %	10 %	DPH	Daň z pridanej hodnoty
Slovenia	22% (until July 1, 2013 - 20%)	9.5% (before July 1, 2013 - 8.5%)	DDV	Davek na dodano vrednost
Finland	24 %	14% or 10%	ALV Moms	Arvonlisävero Mervärdesskatt
France	20 %	10% or 5.5% or 2.1%	TVA	Taxe sur la Valeur Ajoutée
Sweden	25 %	12% or 6% or 0%	Moms	Mervärdesskatt
Czech	21 %	15% or 10%	DPH	Daň z přidané hodnoty
Estonia	20% (before July 1, 2009 - 18%),	9 %	km	käibemaks (literally "turnover tax")

VAT in other countries

A country	Bid		Local name
A country	Standard	Reduced	Local name
Albania	20 %
Azerbaijan	18 %		ƏDV (Əlavə Dəyər Vergisi)
Australia	10 %	0 %	GST (Goods and Services Tax)
Argentina	21 %	10.5% or 0%
Armenia	20 %	0 %	ԱԱՀ (Ավելացված արժեքի հարկ)
Belarus	20 %	10%, 0.5% or 0%	PDV (padatak na dadadzena vartastsya)
Bosnia and Herzegovina	17 %		PDV (porez na dodatu vrijednost)
Venezuela	11 %	8 %	IVA (Impuesto al Valor Agregado)
Vietnam	10 %	5% or 0%	GTGT (Gia Tri Gia Tang)
Guyana	16 %	14 %
Georgia	18 %	0 %	დღგ (DHG)
Jersey Island	3 %	0 %	GST (Goods and Sales Tax)
Dominican Republic	6 %	12% or 0%
Iceland	24,5 %	14 %	VSK (Virðisaukaskattur)
India	12,5 %	4%, 1% or 0%
Israel	17 %		Ma'am (מס ערך מוסף)
Kazakhstan	12 %		ҚҚС (kosylgan құн salygy)
Kyrgyzstan	12 %	0 %	VAT (value added tax)
China	17 %	2,3,4,6,13 %	增值税
Lebanon	10 %
Macedonia	18 %	5 %	DDV (Danok on Dodadena Vrednost)
Malaysia	5 %
Mexico	16 %	0 %	IVA (Impuesto al Valor Agregado)
Moldova	20 %	8% or 5% or 0%	TVA (Taxa pe Valoarea Adăugată)
New Zealand	15 %		GST (Goods and Services Tax)
Norway	25 %	14% or 8%	MVA (Merverdiavgift) (unofficial moms)
Paraguay	10 %	5 %	IVA (Impuesto al Valor Agregado)
Peru	18 %		IGV (Impuesto General a las Ventas)
Salvador	13 %		IVA (Impuesto al Valor Agregado)
Serbia	20 %	8% or 0%	PDV (Porez na dodatu vrednost)
Singapore	5 %		GST (Goods and Services Tax)
Thailand	7 %
Trinidad and Tobago	15 %
Türkiye	18 %	8% or 1%	KDV (Katma değer vergisi)
Uzbekistan	20 %	0 %	QQS (Qo'shimcha qiymat solig'i)
Ukraine	20 %	0 %	PDV (tax for additional income)
Uruguay	23 %	14 %	IVA (Impuesto al Valor Agregado)
Philippines	12 %		RVAT (Reformed Value Added Tax) / karagdagang buwis
Croatia	22 %	0 %	PDV (Porez na dodanu vrijednost)
Chile	19 %		IVA (Impuesto al Valor Agregado)
Ecuador	12 %		IVA (Impuesto al Valor Agregado)
Switzerland	8 %	3.8% or 2.5%	MWST (Mehrwertsteuer) / TVA (Taxe sur la valeur ajoutée) / IVA (Imposta sul valore aggiunto) / VAT (Value Added Tax)
Sri Lanka	15 %
South Africa	14 %	0 %	VAT (Valued Added Tax)
The Republic of Korea	10 %		부가세 = 부가가치세
Japan	8 %		Consumption tax (消費税 shohizei)

As they say: “Pay your taxes and sleep well!”

In the Russian Federation, every enterprise is subject to value added tax. For people not involved in accounting, such calculations can cause problems.

We will try to give a detailed answer to the question: how to calculate VAT and what is needed for this?

What is VAT?

This is a type of indirect federal payment that is assessed by the state. The collection process occurs at the time the product is sold by a third party to the buyer.

Various types of goods can be provided: physical and mental labor, services, property rights, and more.

There are 2 groups of taxpayers:

They carry out sales on the territory of Russia;
They import goods into the country.

If, after 3 months, the organization’s income does not exceed more than 2,000,000 rubles, it is possible to write an application for exemption from paying added value.

Then, according to Article 145 of the Tax Code of the Russian Federation, you should be relieved of the obligation to pay the tax to the state treasury.

Who should not pay:

Enterprises operating under a single agricultural tax - Unified Agricultural Tax;
Organizations where the system of payments to the state budget has been simplified - simplified tax system;
Those who have patent fees for products;
Organizations with special types of activities that use general payment for temporary income of the organization - UTII;
According to Article 145.1 of the Russian Tax Code, all participants in the Skolkovo innovation project.

The exception is the case that has a allocated amount of payment to the treasury. The above exemptions are removed and the person is required to make payment.

How to calculate VAT: analysis and formulas

We have looked at who is obliged to make the payment, and now let's decide how the calculation occurs for individuals and legal entities.

1) How to calculate the VAT payable rate?

Today, according to the Tax Code of the Russian Federation, there are 3 main types of rates for added value: 18%, 10%, 0%. You will find complete information in Article 164 of the Tax Code.

0% rate: applies only if goods are sent abroad. When exporting, the organization does not make any transfers to the state treasury.

No more than 6 months are allowed to complete the application. A detailed list of required documentation is published in Article 165 of the Tax Code.

Also, 0% payments apply to the list of goods of national importance. The entire list consists of more than 1000 items.

Rate of 10%: applies to socially significant goods. The list is very large, and it is better to familiarize yourself with it in paragraph 2 of Article 164 of the Tax Code of the Russian Federation.

Formula:

Example:

The company sold products in the monetary equivalent of 10,000 rubles. Payments to the treasury amounted to 10%. The payment amount will be 1,000 rubles. ((10,000*10%)/100%).

The formula is applicable to all types of goods and services where it is necessary to calculate the payment of 10% to the state budget, based on the legislation of the Russian Federation.

Rate 18%: all other cases when the goods are subject to collection at an additional cost. Exceptions can be found in paragraph 1 of Article 145 of the Tax Code.

Formula:

Example:

The brokerage house provided services with a payment volume by the customer of 20,000 rubles. The payout was 18%. The amount of funds paid will be 3,600 rubles ((20,000*18%)/100%).

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Good day! Today I am writing an article that relates only to the OSNO tax, namely about how to correctly separate the amount of VAT tax from the amount.

In general, in our advanced computer times, VAT is automatically allocated by any accounting program. But there are cases when VAT needs to be allocated manually.

For example: You received an invoice in the amount of 120,000 rubles. with the specified VAT, and you decided to pay in installments, let’s say the first payment is 85,000 rubles. and the second 35,000 rubles. It is in this case that you will have to manually calculate VAT for each of the amounts that you decide to pay.

The abbreviation VAT stands for value added tax.

The VAT tax is calculated in the same way for any VAT rate, usually the VAT rate is 18%, although there are categories of goods for which VAT is reduced, for example, for medicines and some food products the VAT rate is 10%.

To highlight the VAT tax, you need to use the calculation formula:

For example, let’s take the amounts that I have already discussed: 85,000 rubles. and 35,000 rub.

We allocate VAT 18%

Let's first look at how to allocate VAT 18%:

VAT from 85,000 rub. = 85,000 * 18: 118 = 12,966 rubles. 10 kopecks (in general, the figure turned out to be 12,966.10169491525, as you can see there is a problem with kopecks - which is solved by ordinary rounding, since after 0 comes 1, then rounding down, that is, to 0);
VAT from 35,000 rub. = 35,000 * 18: 118 = 5,338 rubles. 98 kop. (in this case, of course, I also rounded up the cents).

So, in order to extract VAT tax from an amount (using the example of VAT 18%), you need to multiply the amount from which you need to extract VAT 18% by 18 and divide by 118.

We allocate VAT 10%

Now let's look at how to allocate 10% VAT:

VAT from 85,000 = 85,000 * 10: 110 = 7,727 rub. 27 kopecks;
VAT from 35,000 = 35,000 * 10: 110 = 3,181 rub. 82 kopecks

In this case, everything is the same as when calculating VAT 18%, only when calculating we change 18 to 10 (the number of percent).

And finally, I want to highlight the VAT amount for 18% and 10% from a simpler number of 100,000:

VAT 18% from 100,000 rubles. (theoretically, you might think that the amount would be 18,000 rubles, but see for yourself) = 100,000 * 18: 118 = 15,254 rubles. 24 kopecks;
VAT 10% from 100,000 rubles. (theoretically, we can assume that the amount will be 10,000 rubles, but look what happens during the calculations) = 100,000 * 10: 110 = 9,090 rubles. 91 kopecks

This begs a legitimate question: why in the first case it was not 18,000 rubles, but in the second case 10,000 rubles?

Everything is very simple, the fact is that the VAT tax itself is already in this amount and by extracting it, the amount of the VAT tax itself, which is already included in the amount, is not taken into account when calculating. That's why we get these numbers.

I myself often have to extract VAT from the amounts I pay for bills.

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

That's all! All questions in the comments, or in my VKONTAKTE group.

Happy business everyone! Bye!

With this site you can allocate VAT or charge VAT in a few keystrokes.

Type the number and press Enter.

Just enter the amount, select the operation of allocation or VAT calculation, rate
and click the “Calculate” button to calculate VAT.

For what?
VAT calculation is an important aspect of accounting for any enterprise working with the general taxation system (GTS). For some new entrepreneurs, allocating VAT is an unfamiliar procedure, and the cost of an error can be high. This site will help you quickly allocate or calculate VAT without delving into the intricacies of mathematical calculations.

How to allocate VAT?
If you don’t have the Internet at hand and you need to allocate VAT, remember this simple algorithm. To highlight VAT from amounts, you need to divide the amount by 1+VAT(those.

if VAT is 18%, then you need to divide by 1.18), subtract the original from the result amount, multiply by -1 and round to the nearest kopeck. If you do this on a calculator, the last two steps are easy to do in your head.

How to calculate VAT?
Calculating VAT is even easier. If the VAT rate is 18%, then multiply the amount without VAT by 0.18 and you will get the tax amount, and multiply by 1.18 you will get the amount including tax.

One of the tasks for interest is calculating VAT, calculating the amount with VAT, the amount without VAT, and separating VAT from the total amount.

Let the amount S be known. We need to calculate the VAT amount, which is 18 percent of S.

VAT= S * 18 / 100.

Example. The amount is 10,000 rubles, VAT will be.

VAT = 10000 * 18 / 100 = 1800.

Look at the Excel table
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Detailed calculation + graphs

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2. Formula for calculating the amount including VAT.

Let the amount S be known. We need to calculate Sн - the amount including VAT. Using the formula for calculating the percentage of a number, we get:

Sн= S + S * 18/100.

Sн= S * (1 + 18 / 100) = S * 1.18.

In the Russian Federation, VAT accounting is carried out using a special document invoices. The format of the invoice form and the rules for filling it out are strictly regulated.

Example. The amount is 10,000 rubles, the amount including VAT will be.

Sn = 10000 * 1.18 = 11800

3. Formula for calculating the amount excluding VAT.

Let the amount including VAT Sn be known. We need to calculate S - the amount excluding VAT. Let's first write down the formula for calculating the amount with VAT, and then we will get from it the formula for calculating the amount without VAT.

Let us denote N = 18 / 100, then:

Sn = S * (1 + N)

S = Sn / (1 + N) = Sn / (1+0.18) =
Sn / 1.18

Example. The amount including VAT is 1180 rubles, VAT 18 percent. The amount excluding VAT is:

A 2 = 1180 / (1 + 0.18) = 1000.

4. Formula for calculating (allocating) VAT from the total amount.

Let the amount including VAT Sn be known. We need to calculate the amount of VAT.

VAT = Sn - S

We use the formula for calculating the amount excluding VAT.

VAT = Sn - Sn / 1.18 =
Sn * (1 - 1/1.18)

Example. The amount including VAT is 11800. The VAT amount will be:

VAT= 11800 * (1 - 1 / 1.18) = 1800.

(1-1/1.18) is approximately equal to 0.152542, then
VAT= 11800 * 0.152542 = 1799.9956.

Look at the Excel table
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Detailed calculation + graphs

Or VAT, was first used in France. The famous French economist M. Lauret used this phrase back in 1954. Four years later, this type of tax became mandatory for all citizens of this country. In addition, it gradually began to enter the economies of other European countries. On the territory of the Russian Federation, VAT appeared during the period of the so-called formation of a market economy in 1992.

What is VAT?

VAT is a part of the money that is added by the seller of goods or services to the cost of creating a given product or also applies to the services provided). The VAT does not include employee wages. In addition, money that was paid for the product is not included here, especially if it was purchased from non-payers of this type of tax. Today, many are interested in how to deduct VAT from the amount.

Why has VAT become so widespread?

The popularity of this tax can be explained by the following reasons:

Thanks to the value added tax, it is possible to determine with perfect accuracy how much a particular product (service) costs at each individual stage of its production. It is thanks to VAT that products cannot be taxed twice.
With the help of this tax, you can receive money from imports, but not interfere with exports, while allowing you to introduce healthy competition and properly build the country’s domestic market.

VAT in Russia

As already mentioned, the tax appeared in our country in 1992. Today its rate is 18%.

Many goods and services are not subject to this type of tax. Therefore, it is simply impossible to deduct VAT from their cost. As a rule, these are the products that are exported. Products for children are subject to a lower rate (10%). Also, those companies that operate on a simplified taxation system do not pay VAT. In recent years, the question often arises of reducing the interest rate of this type of tax or completely abolishing it in our country. But so far no single decision has been made on this issue.

Calculating value added tax

Many people are certainly interested in how to deduct VAT from the amount. In order to simplify the task for non-specialized workers, special online calculators have been invented that make it easy to perform this action. But if you know the formula for calculation, then you can do it yourself. Moreover, the calculation is not very difficult or impossible.

In order to isolate the tax, it is necessary to divide the cost of production by the following expression: 1 + (percentage of VAT) : 100. We get the following picture. If the percentage tax rate is 10, then it should be divided by 1.1. If it is equal to 18, then by 1.18.

The original amount of money must be subtracted from the result obtained. You will get a negative number, but the tax must be positive. Therefore, multiply the amount by -1 (you can simply remove the “-” sign, then you don’t need to calculate anything else). If the number turns out to be “with kopecks”, then it is worth rounding it up.

To calculate the tax, you can either use special online calculators or try to calculate it yourself using simple formulas (a rate of 18% is used):

Determined amount x 1.18 = amount including tax.
A certain amount x 0.18 = tax amount.

If you are looking for how to deduct VAT from your amount, then the following formula will come to your aid. You have a certain amount of money (let us define it with the Latin letter N). With a tax equal to 18, we get the following picture:

VAT = N x 18: 100.

That is, if you have 10,000 rubles, then VAT on this amount will be 1,800 rubles (10,000 x 18: 1000). Next, you just need to subtract the resulting number from the original amount.

You see that the question of how to deduct VAT from the amount is not as difficult as it might seem at first glance. If you know the special formulas, then everything can be calculated quite simply.

Good day! Today I am writing an article that relates only to, namely about how to correctly separate the amount of VAT tax from the amount.