How to calculate the VAT rate 18 118. Estimated VAT rate

Rate 18/118 VAT provided for the circumstances specified in paragraph 4 of Art. 164 Tax Code of the Russian Federation. Except rates 18/118 VAT, which is considered calculated, its other size is also considered in this capacity - 10/110 VAT. Our material will discuss the current tax rates, the formulas used to calculate the tax, as well as the circumstances in which estimated rates are generally applied.

What are the current VAT rates?

In the total number of rates used to calculate VAT, there is a conditional gradation into calculated and basic. The latter, in turn, are divided into 3 categories:

Zero rate (0%) - the circumstances under which taxpayers have the right to apply it are stipulated by the norms of paragraph 1 of Art. 164 Tax Code of the Russian Federation.

10 percent rate (10%) - the circumstances of its use are determined by the rules contained in paragraph 2 of the same article.

18 percent rate (18%) - applied according to the rules contained in paragraph 3 of this article.

VAT rate 18% should be applied in those circumstances when there is a sale of goods, works or services not mentioned in paragraphs. 1, 2, 4 tbsp. 164 Tax Code of the Russian Federation. Since the list is very narrow and cannot be expanded, it turns out that most domestic transactions should be subject to an 18 percent tax.

What formulas are used to determine the settlement rate?

The estimated rate can be determined using simple formulas. On the one hand, it would seem simple to calculate the tax - you should apply tax rates of 10% and 18% VAT, calculating the percentage ratio with their help. However, in accounting practice, to determine rates, formulas are used in which, in addition to percentages, you need to know the size of the tax base. The calculation is carried out using an elementary formula: the percentage value is divided by the sum of 100 and the percentage value.

In numbers these formulas look like this:

for a 10 percent rate: 10 / (100 + 10);

for an 18 percent rate: 18 / (100 + 18).

This procedure not only follows from accounting practice, it is also approved in paragraph 4 of Art. 164 Tax Code of the Russian Federation.

When are settlement rates used?

Here are the circumstances when the described rates are necessarily applicable.

Cash settlements

Norms of paragraph 4 of Art. 164 of the Tax Code of the Russian Federation defines a list of circumstances when the described rates are mandatory for use.

1. When the taxpayer receives money as part of payment for transactions. The list of such operations is provided in Art. 162 of the Tax Code of the Russian Federation.

There is one peculiarity here. Its essence is that if amounts are received in addition to revenue, then they will also have to be taxed, and at the same rate as for the main transaction. For example, if the principal amount was taxed at 18%, then a settlement rate of 18/118 will be applied to all monetary additions within one contract.

2. Estimated rates are applicable in the following circumstances:

when advance payments are received for the upcoming sale of goods or transfer of rights to property.

when VAT is withheld by the agent.

Sale of property

The calculated rate must be used when selling movable and immovable property. This rule is contained in paragraph 3 of Art. 154 of the Tax Code of the Russian Federation and has a nuance: property taxed at this type of rate must have been previously acquired externally. Here it is possible to use the formula with both a 10 percent tax and an 18 percent tax, i.e., rates of 10/110 and 18/118 are possible.

Here is a small list of property included in this category:

fixed assets purchased with money from budget sources;

property transferred to the taxpayer as a gift and recorded on the balance sheet, taking into account the VAT contributed to the budget by the previous owner.

fixed assets recorded on the balance sheet at a price including VAT;

passenger cars, as well as minibuses, which are used for business trips and are recorded on the balance sheet at cost with this tax included.

In addition, the estimated rate should be used when assessing:

operations during which agricultural products and their derivatives obtained as a result of processing are sold;

cars purchased from individuals, if such cars are subsequently resold;

transactions for the transfer of rights to property.

Let us note that the list established by law does not allow additions, i.e. it is closed.

How are invoices with estimated rates prepared?

When selling property, the price of which includes VAT, the taxpayer is obliged to use the rules for filling out an invoice, approved. by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137. At the same time:

in gr. 5 reflects the difference between prices including tax;

in gr. 8 the estimated tax amount is entered.

If the operation is not related to the sale of property, then in gr. 7 indicates the calculated rate used without the “%” sign (i.e. “10/110” and “18/118”).

VAT is one of the most significant taxes in the Russian Federation. It replenishes the country's federal budget. VAT is considered an indirect tax. It falls on the shoulders of the end customers. Those. The more intermediaries (more precisely, the intermediary price) there are between the producer and the consumer, the higher the state income. No one thought, maybe this is why the state is so actively eliminating “outbidders”? But that's a completely different topic. We will talk in more detail about VAT 10 percent (the list of goods taxed at this rate). But first, let’s talk about how the tax came about.

The history of the appearance of tax in Russia

In our country, VAT has been in force since 1992. Before this, there was a sales tax.

But such a measure legally exempted many subjects from payment. Then the government introduced VAT.

It was then regulated by a separate Federal Law, which was called “On Value Added Tax.”

In 2000, the law was “merged” into the Tax Code. The basis of the collection was taken from the USA. But at the moment, almost all countries apply a similar principle for calculating it. Only the rates differ.

Was it good before?

For those who like to criticize modern “exorbitant taxes”, as well as “sentimentalists” who claim “how wonderful it used to be,” let’s say that from 1992 to 1993 the tax was 28% (a VAT rate of 10 percent looks fantastic against this background). From 1994 to 2004 the rate was reduced to 20%.

Of course, one can argue that “there were no other taxes.” But at this time, personal income tax was also reduced to 13%. At that time, “everyone was coming out of the shadows.” The state reduced rates because the majority preferred not to pay anything. The impotence of law enforcement and tax services, coupled with high stakes, explained the reason for this behavior. Maybe “admirers of the past” remembered this, without paying absolutely any fees.

Where did VAT come from?

For the first time, such a tax appeared in France in 1942 (war is war, and private property is above all). But it did not take root, because it had many shortcomings.

It was a kind of sales tax. In 1948, French economists modified it. They created accrual principles that appealed to the whole world (or rather, authorities in all countries, because who likes paying taxes?).

What is VAT

VAT is a type of indirect tax on goods or services at the time of sale. It is taxed at all stages of production and ultimately falls on the consumer.

That is, the higher the “appetites” of producers, the more profitable it is for the state. For example, you were sold chicken in a store. Its cost was 50 rubles. And the buyer paid 200 rubles for it. A percentage of 150 rubles (200-50) will have to be paid in the form of If the seller had been “generous” and the goods “had been given for what he took”, i.e. had not added anything to the original price, then the state would not have received a penny from such a deal.

It doesn't matter whether the company is making a profit or operating at a loss. VAT is not cancelled. Hence the conclusion: the more they cheat, the better the federal budget. Let's think about whether the state really needs to limit the arbitrariness of intermediaries. With such a system, on the contrary, their growth is only beneficial to the budget. Now let's move directly to which the amended Tax Code (2015 edition) establishes.

How much do we pay to the state?

How to determine how much the government will take from the price increase? The 2015 Tax Code provides for three rates: 18% (standard), 10% (preferential) and 0% (customs). VAT rates of 10 and 18% are “internal”.

They apply to domestic countries only. If they are exported outside the country, no tax is charged. If you pay VAT when purchasing a product and reselling it abroad, the tax paid is refundable.

VAT rate 10 percent: list of goods and services

18 percent is the regular VAT rate. However, there is a list of goods that reduces it to 10. Many entrepreneurs ask the question: “In what cases is 10% VAT applied?” Let's try to answer it.

The VAT rate is 10 percent, the list of goods and services assumes the following:

• Domestic air transportation.
• Childen's goods.
• Some medications.
• Periodical printed materials.

The list of all goods was approved by Government Decree No. 908 of December 31, 2004. It is in this document that the entire list is indicated, which is subject to VAT of 10 percent. The list (brief) is given below:

• Milk and dairy products.
• Meat in live weight.
• Eggs.
• Cooking fats, vegetable oil.
• Salt.
• Flour and pasta products.
• Vegetables.
• Children's and diabetic nutrition, etc.

“My product was missing”

If your product is not on our list, and you have a question: “In what cases (or rather, to what goods and services) is VAT applied?”, you need to look at the Resolution. We have already indicated the number and date. It contains a complete list. As a rule, these are all groups of goods that are in high demand among citizens.

VAT rate 10 percent: air transportation

In connection with the economic crisis, legislators supported the request of air carriers to reduce VAT to a “preferential” 10 percent. On April 1, 2015, the Federation Council approved this bill and approved the benefit from July 2015 to December 2017. Most likely, this period will be extended if the economic situation does not improve.

Everyone is dissatisfied

This law did not satisfy anyone. The government due to the fact that it began to receive less money due to the budget deficit. Air carriers say it won't solve the industry's problem.

The head of Aeroflot, Vitaly Savelyev, expressed dissatisfaction with this matter. He believes that in the current situation it is necessary to completely remove VAT from air carriers on domestic flights. The situation turns out to be that it is almost cheaper to get from Vladivostok to Moscow on a “round-the-world trip”.

Is Crimea ours?

An interesting situation concerns Crimea and Sevastopol. Referendum, annexation - we all know this very well. But as far as legislation is concerned, not everything is so simple. So internal regulations make us think - is Crimea ours? Russian?

This concerns the law on amendments to the Tax Code in 2015, according to which domestic air transportation is subject to a preferential tax of 10%. The same regulatory legal act contains the wording, “except for trips to Crimea and Sevastopol.”

Apparently, Russian companies are afraid of possible economic sanctions “from recognizing” Crimea as Russian territory. For this purpose, similar regulations on tariffs, taxes, etc. are adopted. Companies do not violate domestic law and are not subject to international sanctions.

10+10=28?

In the section “VAT rate of 10 percent: list of goods and services,” we said that there is a category of socially significant goods that have a VAT exemption. The full list of codes and names is prescribed in Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

But what to do when the product is “at the junction” of two items. In addition, situations seem paradoxical when the products sold consist entirely of “preferential” goods, but are subject to 18%.

For example, pizza. It may consist entirely of those products that are eligible for the benefit. Flour, eggs, meat, cheese, etc. But the “combination” of these “social” products into a “delicacy” pizza is taxed “to the fullest.”

This provision is clarified by letters from the Ministry of Finance dated September 10, 2010 No. 03-07-14/63 and the Federal Tax Service for Moscow dated March 16, 2005 No. 19-11/16469. According to them, VAT of 10 percent is charged on the sale of goods that are included in Government list. The rest fall under 18%.

This list includes the category “pies, pies, donuts,” as well as meat, various cereals, and vegetables. But there is no such thing as “empanadas” or “pizza.” Here officials apply the principle “what is not permitted is prohibited.” They believe they should pay the full 18 percent for spring rolls.

Pizza or Italian pie

But there is one "loophole". If you want to produce pizza and receive VAT benefits for it, you can sell it as an “Italian” pie. It is enough to have all the certificates for the conformity and quality of the products. No one will prevent you from replacing the name of a product from “pizza” to “pie”; the law does not establish “what should be” in each of these products. The main thing is to indicate the composition of the product.

The arbitration court is on the side of entrepreneurs

In addition, entrepreneurs use code classifiers that mean “bakery products” for pizza, as well as “meat and meat products” for stuffed meat pancakes. Both of these codes "allow" 10 percent to apply.

Such a “trick” can lead to arbitration. Tax authorities dispute the rate of 10 percent, insisting on 18. But arbitration practice is often on the side of entrepreneurs, because according to GOST “Public catering services. Terms and definitions”, approved by order of the State Standard of Russia dated November 30, 2010, flour culinary products include pies, belyashi, and pizza. And these products contain various fillings.

• when implementing works and services (except for services for the transfer of breeding livestock and poultry under leasing agreements with the right to buy);

• when transferring goods (performing work, providing services) for one’s own needs, the costs of which are not taken into account when calculating income tax (except for the transfer of goods subject to VAT at a rate of 10 percent);

• when performing construction and installation work for one’s own needs;

• when importing goods, the sale of which is not taxed at a rate of 10 percent (the import of which is not exempt from taxation).

This procedure is provided for in paragraphs 3 and 5 of Article 164 of the Tax Code of the Russian Federation.

Situation: At what rate should VAT be charged when selling printed products with a CD or electronic attachment - 10 or 18 percent? Printed products are not of an advertising (erotic) nature.

When selling printed products complete with CDs or electronic applications (for example, with a password to access a site with an archive of numbers), VAT is charged at a rate of 18 percent.

This is explained as follows. Only those types of printed products that are listed in the list approved by Decree of the Government of the Russian Federation dated January 23, 2003 No. 41 are taxed at a rate of 10 percent. Sets of printed products with CDs or electronic applications are not listed in this list. Consequently, when selling such kits, the organization has no reason to apply a rate of 10 percent. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 7, 2014 No. 03-07-11/56215, dated November 11, 2009 No. 03-07-11/297.

Advice: There are arguments that allow organizations to charge VAT at a rate of 10 percent when selling printed products complete with CDs or electronic applications. They are as follows.

If a CD or electronic supplement is an integral part of a magazine, its sale in conjunction with a printed publication may be subject to VAT at a rate of 10 percent. Confirmation that the CD or electronic supplement is included as an integral part of the magazine is:

• mention of a CD or electronic supplement in the content of the magazine;

• linking the content of the CD or electronic application with the content of the magazine;

• sale of a CD or information for access to an electronic application in a single individual package with the magazine;

• no separate price for CD.

If these conditions are met, the supplement to the magazine in the form of a CD does not deprive the magazine of the characteristics of a periodical printed publication, the sale of which is subject to VAT at a rate of 10 percent. In arbitration practice there are examples of court decisions that confirm the legitimacy of such a conclusion (see, for example, decisions of the Federal Antimonopoly Service of the Moscow District dated December 10, 2012 No. A40-56031/12-91-312 and dated August 12, 2003 No. KA-A40 /4614-03).

When selling imported printed publications brought into Russia complete with CDs, organizations also have the right to apply a VAT rate of 10 percent. The fact is that when importing such kits into Russia, a single HS code is indicated in customs documents. If this code corresponds to the codes indicated in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41, there are no grounds for applying a VAT rate of 18 percent when selling such kits (letter of the Federal Customs Service of Russia dated May 26, 2006 No. 05-11 /18275).

To avoid possible disputes with the tax office, it is more profitable for an organization to sell printed products with CDs or electronic applications separately, rather than as a set. To do this, state in the contract that not a single set is being sold, but two independent goods - a printed publication and a CD or electronic application. Set separate prices for them, and in the primary documents, highlight each product in a separate line with different VAT rates. At the same time, organize separate accounting for the sale of printed products and CDs, taxed at different rates (paragraph 4, paragraph 1, article 153 of the Tax Code of the Russian Federation).

If a CD included in a printed product is not related to its content and is of an advertising nature, the sale of such discs is not subject to VAT. But for this, the following condition must be met: the cost of purchasing (creating) each disk should not exceed 100 rubles. (subparagraph 25, paragraph 3, article 149 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated April 29, 2009 No. 16-15/042432). If this condition is met and printed products are included in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41, then when they are sold together with advertising CDs, the VAT tax rate is 10 percent (subclause 3, clause 2, art. 164 Tax Code of the Russian Federation).

Situation: At what rate should VAT be charged when selling legal reference journals in electronic form (for example, via the Internet)? Magazines have a printed version. The organization is not a news agency.

When distributing reference and legal journals in electronic form, charge VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

Goods, sales transactions of which are subject to VAT at a rate of 10 percent, are defined in paragraph 2 of Article 164 of the Tax Code of the Russian Federation. These, in particular, include periodicals (with the exception of periodicals of an advertising or erotic nature). Their specific types are indicated in the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41. At the same time, paragraph 5 of clause 1 of the notes to this list states that periodicals, the sale of which is subject to VAT at a rate of 10 percent, do not include periodical printed publications in electronic form, distributed, in particular, on magnetic media, via the Internet, and via satellite communication channels. The exception is the distribution of such publications by news agencies.

Therefore, if an organization that is not a news agency distributes legal reference journals in electronic form (for example, via the Internet), you pay VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

An example of how VAT calculation operations are reflected in the accounting records of a commercial organization when distributing reference and legal journals in electronic form (for example, via the Internet) on a paid basis. The publisher is not a news agency

Alpha LLC is engaged in publishing activities and publishes a reference and legal journal. Alpha has a certificate from Rospechat confirming that the magazine belongs to preferential types of printed products.

Alpha distributes the publication as follows:

• printed version - through the direct mailing system (money from subscribers goes to Alpha's bank account);
• electronic version - on the Internet.

The monthly subscription price for both the printed and electronic versions of the publication is 100 rubles. The printed version of the publication is subject to VAT at a rate of 10 percent, the electronic version - 18 percent.

Therefore, the amount of VAT that Alpha imposes on subscribers is:

• for the printed version - 10 rubles. (RUB 100 × 10%);
• for the electronic version - 18 rubles. (RUB 100 × 18%).

Thus, the subscription price (including VAT) is:

• for the printed version of the publication - 110 rubles. (100 rub. + 10 rub.);
• for the electronic version of the publication - 118 rubles. (100 rub. + 18 rub.).

In February, Alpha sold 1,000 subscriptions to the printed version of the publication and 100 to the electronic version. Alpha's accountant made the following entries in accounting:

Debit 62 Credit 90-1
- 110,000 rub. (110 rubles/subscription × 1000 subscriptions) - revenue from the sale of subscriptions to the printed version of the publication is reflected;

- 10,000 rub. - (10 rubles/subscription × 1000 subscriptions) - VAT is charged on the proceeds from the sale of subscriptions to the printed version of the publication;

Debit 62 Credit 90-1
- 11,800 rub. (118 rubles/subscription × 100 subscriptions) - revenue from the sale of subscriptions to the electronic version of the publication is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 1800 rub. - (18 rubles/subscription × 100 subscriptions) - VAT is charged on the proceeds from the sale of subscriptions to the electronic version of the publication.

Situation: At what rate should VAT be charged on the sale of dry bread kvass - 10 or 18 percent?

When selling dry bread kvass, VAT is charged at a rate of 18 percent.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. Dry bread kvass, which has code 91 8536 according to the All-Russian Product Classifier, is not included in it. Therefore, when selling dry bread kvass, you pay VAT at a rate of 18 percent.

Situation: At what rate should VAT be charged on the sale of mushrooms (for example, champignons grown in a greenhouse) - 10 or 18 percent?

When selling mushrooms, charge VAT at a rate of 18 percent.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. Greenhouse champignon mushrooms, having code 97 3561 according to the All-Russian Product Classifier, are not included in it. Therefore, when selling them, you pay VAT at a rate of 18 percent.

An example of how transactions for calculating VAT on the sale of mushrooms are reflected in the accounting records of a commercial organization

Alpha LLC is engaged in the wholesale sale of agricultural products purchased from citizens who are not entrepreneurs. The organization purchases mushrooms (champignons grown by citizens in their own greenhouses) at a price of 50 rubles. for 1 kg.

On January 13, Alpha sold a batch of mushrooms to the retail chain - 100 kg. The selling price of 1 kg of mushrooms (excluding VAT) was 100 rubles/kg. Therefore, the total price of the lot without VAT is 10,000 rubles. (100 kg × 100 rub./kg).

Sales of mushrooms are subject to VAT at a rate of 18 percent. However, if an organization sells agricultural products or processed products purchased from the population, the VAT tax base is determined as the difference between the market price and the purchase price of these products (Clause 4 of Article 154 of the Tax Code of the Russian Federation). Products for the sale of which this procedure is applied are indicated in the list approved by Decree of the Government of the Russian Federation dated May 16, 2001 No. 383. Cultivated and wild (fresh) mushrooms are included in this list. Therefore, the accountant calculated the amount of VAT on their sale as follows:

Such rules are established in paragraph 4 of Article 154 and paragraph 4 of Article 164 of the Tax Code of the Russian Federation.

The amount of VAT that Alpha presented to the buyer was:
100 kg × (100 rub./kg - 50 rub./kg) × 18/118 = 763 rub.

Thus, the total cost of a batch of mushrooms (including VAT) is 10,763 rubles. (RUB 10,000 + RUB 763).

The money from the buyer for the sold batch of mushrooms was transferred to Alpha’s bank account on January 18.

Alpha's accountant made the following entries in the accounting.

Debit 62 Credit 90-1
- 10,763 rub. - revenue from the sale of a consignment of goods is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations”
- 763 rub. - VAT is charged on sales proceeds.

Debit 51 Credit 62
- 10,763 rub. - received money from the buyer in payment for the sold batch of goods.

Situation: At what rate should VAT be charged on the sale of roasted sunflower seeds - 10 or 18 percent?

When selling roasted sunflower seeds, charge VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. Oilseed processing products are not included in it. Therefore, when selling roasted sunflower seeds, VAT must be charged at a rate of 18 percent. This point of view is reflected in the letter of the Ministry of Finance of Russia dated March 3, 2009 No. 03-07-07/11.

It is also supported by other regulatory agencies - the Federal Tax Service of Russia (letters dated August 6, 2009 No. ШС-21-3/824, dated December 17, 2007 No. ШТ-6-03/972) and Rostekhregulirovanie (letter dated August 4, 2008 No. EP-101-26/4432, which was brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 21, 2008 No. ШС-6-3/597). In their opinion, roasted sunflower seeds belong to group 91 4600 “Protein products, phosphatidic concentrates, oil kernels, oil seed processing products, natural glycerin, soap stocks” of the All-Russian Product Classifier. Assigning other OKP codes to these products (in particular, 91 4631 “Sunflower seed kernel” and 97 2111 “Sunflower for grain”) is unlawful. Since group OKP 91 4600 is not included in the List of food products subject to VAT at a rate of 10 percent, VAT must be paid at a rate of 18 percent on the sale of roasted sunflower seeds.

Advice: There are arguments that allow paying VAT at a rate of 10 percent when selling roasted sunflower seeds. They are as follows.

Payment of VAT at a rate of 10 percent is provided, in particular, for the sale of oil seeds (subclause 1, clause 2, article 164 of the Tax Code of the Russian Federation). A specific list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. In particular, it includes groups of goods with code 97 2930 “Seeds and fruits of oilseeds and essential oils” (products with codes 97 2931 - 97 2933, 97 2936) and with code 97 2110 “Main oilseeds” (products with codes 97 2111 - 97 2115, 97 2117, 97 2118). In addition, roasted sunflower seeds can be assigned code 91 4631 “Sunflower seed oil kernel”. It is also included in the list. If any of the listed OKP codes are indicated in the technical documentation for the products sold, VAT can be charged at a rate of 10 percent.

In arbitration practice, there are examples of court decisions that recognize the legality of applying a 10 percent VAT rate on the sale of roasted sunflower seeds (see, for example, the rulings of the Supreme Arbitration Court of the Russian Federation dated April 23, 2009, No. VAS-5158/09, dated March 17, 2009 No. VAS-2690/09, dated April 28, 2007 No. 5052/07 and dated April 28, 2007 No. 5071/07, resolution of the Federal Antimonopoly Service of the Central District dated January 13, 2009 No. A14-3423/2008/40/33 , North Caucasus District dated December 9, 2008 No. F08-7451/2008, Volga-Vyatka District dated February 15, 2007 No. A39-2697/2006, dated February 8, 2007 No. A39-2699/2006, Moscow District dated May 18, 2010 No. KA-A41/4815-10, dated October 6, 2009 No. KA-A41/10434-09, Ural District dated March 3, 2009 No. F09-964/09-S2, dated February 25 2009 No. Ф09-686/09-С2, dated February 24, 2009 No. Ф09-565/09-С2, dated January 20, 2009 No. Ф09-10260/08-С2, dated September 15, 2008 No. Ф09 -6669/08-С2, dated September 2, 2008 No. Ф09-5676/08-С2, dated January 14, 2008 No. Ф09-11038/07-С2, West Siberian District dated November 10, 2008 No. Ф04- 6206/2008(13299-A03-34), dated August 1, 2005 No. F04-4975/2005(13526-A27-31)). The courts made such decisions if organizations had official documents (for example, certificates of conformity, catalog sheets, technical specifications for production), in which OKP codes were indicated for these products, allowing the application of a VAT rate of 10 percent.

Situation: At what rate should VAT be charged on the sale of canned sturgeon fish - 10 or 18 percent?

When selling canned sturgeon fish, VAT is charged at a rate of 18 percent.

Subclause 1 of clause 2 of Article 164 of the Tax Code of the Russian Federation states that when selling seafood and fish products, including chilled, frozen and other types of processed fish, herring, canned food and preserves, you must pay VAT at a rate of 10 percent. The exception is delicious seafood and fish products, including sturgeon.

The same exception is contained in the section “Sea and fish products, including chilled, frozen and other types of processed fish, herring, canned food and preserves” of the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908, in which “ Other canned fish" (code 92 7160). Therefore, when selling canned sturgeon fish, you pay VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

Similar explanations are given by representatives of the tax service (see, for example, letter of the Federal Tax Service of Russia for Moscow dated December 28, 2006 No. 19-11/115499).

Situation: At what rate should VAT be charged when selling a mixture of vegetable oils with food additives (for example, Soyuz 53) - 10 or 18 percent?

When selling mixtures of vegetable oils with food additives, charge VAT at a rate of 10 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908. This list is compiled in accordance with the All-Russian Product Classification (OKP) and contains:

• codes of subgroups that include certain types of products;

• codes of specific types of products, the sale of which is subject to a VAT rate of 10 percent.

In the list of food products subject to VAT at a rate of 10 percent, mixtures of vegetable oils are allocated to a separate subgroup with code 91 4190. In accordance with the OKP, this subgroup, in particular, includes the following types of products:

• 91 4195 - vegetable oil - mixture, unrefined;

• 91 4196 - vegetable oil - mixture, frozen;

• 91 4197 - vegetable oil - mixture, refined, deodorized;

• 91 4198 - vegetable oil - a mixture flavored with herbal additives.

Considering that the above classification covers all types of mixtures of vegetable oils, when selling such products, VAT should be charged at a rate of 10 percent.

Situation: At what rate should VAT be charged when selling a cheese brine product - 10 or 18 percent?

At a rate of 10 percent.

The list of food products subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

Code 92 2600 in the list includes products and canned milk containing milk. These include products listed in the All-Russian Classifier of Products (OKP) under codes 92 2610-92 2697. Thus, brine cheese products, which have code 92 2697 according to the classifier, are taxed at a rate of 10 percent.

Situation: At what rate should VAT be charged on the sale of blood and its components by state health care institutions (blood transfusion stations) - 10 or 18 percent?

When selling blood and its components, charge VAT at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

This is explained as follows.

The list of codes for types of medical goods subject to VAT at a rate of 10 percent was approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688 (subclause 4, clause 2, article 164 of the Tax Code of the Russian Federation). For other medical goods subject to VAT, a rate of 18 percent applies.

Blood and blood products are not included in this list. Therefore, when selling this type of product by government health care institutions (blood transfusion stations), VAT must be charged at a rate of 18 percent.

This conclusion is confirmed by the Russian Ministry of Finance in letter dated August 2, 2011 No. 03-07-07/44.

Application of settlement rate

Use the estimated tax rate of 18/118 in the cases provided for in paragraph 4 of Article 164 of the Tax Code of the Russian Federation. These include, in particular:

• receipt of funds for upcoming deliveries of goods (works, services), taxed at a rate of 18 percent;

• sale of property taxed at a rate of 18 percent, recorded at cost including input VAT, etc.

VAT is one of those types of taxes in the Russian Federation for which there is no single rate. Therefore, it can cause the most difficulties for entrepreneurs and accountants. In this article we will talk in detail about each tax value and, thereby, explain how to choose the right VAT rate in 2018 in Russia (table).

There is a choice, but not free

In fact, VAT tax rates can take three, if not five different values. In practice, this tax is calculated at five different rates:

• 10/110;
• 18/118.

Zero tax

The first paragraph of Article 164 of the Tax Code specifies the categories of transactions that are exempt from payment of the tax in question. But since, by law, they cannot not contribute money to the budget at all, there is a VAT rate of 0 percent.

Also, those companies that provide international transportation services are not subject to tax. Moreover, we are talking about the transportation of goods and the transportation of passengers. Thus, numerous transport companies fall under this criterion.

Some specific types of production are not yet subject to value added tax. For example, these include the space industry, as well as companies involved in the oil sector.

Reduced tax

To calculate VAT in Russia, a reduced VAT rate is also used. It is equal to 10 percent. The groups of goods that fall under this category are described in detail in the second paragraph of Article 164 of the Tax Code of the Russian Federation.

Here is a table with VAT rates in 2018:

Calculations