Taxpayers of VAT are recognized, all organizations, individual entrepreneurs, as well as those persons who move the goods across the customs border of the Russian Federation. The amount of tax that must be paid, in the Russian legislation is defined in the form of the difference between the tax charged at the established rate of the tax base and the amount of tax deductions (paid when acquiring goods or services used in the activities of the company).
The basic rate of VAT in Russia at the moment is 18%. In addition, the legislation also provides for a different rate of VATequal to 10%, which is used when implementing special types of goods (for example, some medicines, food products, children's products, publications), and 0% rate, which is used for export of goods. Also, some organizations and individual entrepreneurs get the release from fulfillment of duties of the payer of VATif during the previous 3 successive calendar month, the amount of revenue from sales (without VAT) does not exceed 2 million rubles. Thus, organizations who switch to the simplified taxation system do not pay VAT.
It is possible very simply to calculate independently the amount with VAT. It is necessary to divide any amount per unit plus VAT and divide by 100%. For example, if VAT is 10%, we should divide the sum by the value 1.1, if VAT is 18%, then you need to divide the required amount to 1.18. If you multiply the amount by the value of 0.18, you will get the amount of value added tax.
In turn, there is a special formula to calculate VAT. For example, suppose you know the amount S. we Need to calculate the amount of VAT, which is 18 percent of S. In this case we get the following solution: VAT = S * 18 / 100.For example, if the sum is equal to 10 000 rubles, VAT will be 1800.VAT = 10000 * 18 / 100 = 1800.