Will free the company from paying the VAT. This method is provided by the legislation and is based on article 145 of the Taxovogo code. The company has the right to be free from the duties of the taxpayer, if they met certain conditions indicated in the article.
Contact the Federal tax service to obtain permission for non-payment of VAT, which will be valid for 12 months or until loss of the right concerned. This method of reducing the value added tax is not suitable for those organizations that in the course of cooperating with the companies-taxpayers of VAT. The fact that you will not be able to put these firms invoice indicating the amount of the tax, and they will not be able to specify to deduct VAT on purchased goods.
An operation with the obtained advances. According to the PP.15 section 3 of article 149 of NK of the Russian Federation, the loan is not a transaction taxable for VAT. In this regard, between buyer and seller is the loan agreement for the amount of the advance. Further, instead of a contract of novation is produced to return the loan to the buyer through the transfer of the sum as payment under the supply agreement.
Use the commercial credit. He often applies if in a tax period was carried out sale of a large quantity or an expensive fixed assets. In this case, the seller and the buyer agree to lower the cost of production with the provision of deferred payment. The amount of interest equal to the discount amount.
Make transactions with goods in the load. When selling goods, which is charged with tax rate of 18%, set the minimum margin. At this time, the buyer offers the seller the other goods subject to 10% tax, with a maximum margin. Such an operation will significantly affect the amount of tax.
Advice 2: How to reduce VAT
Certainly, many believe that to reduce VAT is impossible and moreover it's against the law, however, this view is mistaken. In accordance with the provisions of the tax code of the Russian Federation, any organization has the right to reduce the total amount of VAT to certain established standards legislation deductions.
To reduce the total amount of value added tax, you must accept the VAT to a deduction.First and foremost, you must know that according to the legislation of the Russian Federation deductions, which reduce VAT, considered as the acquisition of goods (works or services) for resale; the acquisition of goods (works or services) for internal use.
Filling of invoices, which you receive, should be with the allocated VAT , and only in accordance with paragraphs 5, 5.1 and 6 of article 169 of the Tax Code of the Russian Federation. If the invoice billed for the provision of works or services, then it needs to be accompanied by special act of performing such services or works. And in the case when the invoice is accepted to mean the acquisition of goods, it needs to go consignment.
Reflect VAT in the accounting documents. So, immediately after receiving the invoice with a selected VAT, to reflect that leashes K19 (VAT on acquired values) and Д68 (payment of taxes and fees).
There are in practice situations where a certain amount for the purchased goods or services are paid in advance. In such cases it is necessary to charge VAT at the time of prepayment, and then to transfer funds to the budget. The tax levied on the VAT at realization of works, goods or services when payment is made in advance, you can take a deduction. For such deduction, as determined by law, payment is not required.
You must know that when the transfer of advance payment for certain services, works or goods, the accountant is obliged to do the wiring Д68 (Settlements value added tax) and K76 (the Calculations for VAT from received advances). And the supplier shall within a specified number of calendar days (5 days) adjust the invoice to include VAT after receipt of the Deposit.