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VAT 18 list of goods. VAT rates. How invoices with estimated rates are prepared

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 payments

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”).

• 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 periodical printed publications, 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 materials.

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, having 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 the specified 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 of 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. Oil seed 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 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 vegetable 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.

It must be borne in mind that the relevant products are subject to VAT at a rate of 10% only if certain categories of goods are contained in decrees of the Government of the Russian Federation, specifying certain product groups. For example: to apply a 10% rate on medicines, registration certificates for specific names are required. If the registration certificate is missing or has expired, the application of the reduced rate is unacceptable. The VAT calculation scheme when applying a tax rate of 10% will be similar to the calculation of tax at a rate of 18%. For example: a store that is engaged in the wholesale sale of children's clothing has entered into an agreement to sell products in the amount of 100,000 rubles. In this case, the tax amount will be: VAT amount = 100,000 rubles. * 10% = 10,000 rub.

List of goods subject to a VAT rate of 10 percent

Are there cases when applying a 10% value added tax rate is not possible? Such cases are possible, since in order to apply the 10% VAT rate on medical products, you must have a registration certificate, and an up-to-date one, since if such a certificate has expired, then the 10% VAT rate cannot be applied. This situation is commented on by the Ministry of Finance of the Russian Federation in letters dated June 27, 2016.
No. 03-07-07/37262, dated June 27, 2016 No. 03-07-07/37250 (and in earlier similar clarifications). However, according to the resolution of the Moscow District Court of September 5, 2014 No. F05-9677/2014, there is a chance to defend your right to a reduced rate in court - if you did everything you had to do to register on time, and the registration was renewed from - for the registration authority. Read also the article: → “Tax benefits for VAT.”

VAT 10 percent: list of goods and services

In order to receive a reduced VAT rate of 10 percent, the taxpayer is required to provide evidence to the authorities that the product meets all requirements. Therefore, a certificate and declaration are provided to the tax office.

It is very important to ensure that the manufacturer has a valid certificate. Otherwise, after checking by the tax service, it will identify a discrepancy and charge additional tax.

In the case where a product is not subject to either zero or ten percent tax, then 18 percent is applied. It is important to understand that when imported, goods are subject to the same rate as when sold within the country.
VAT 10 percent: list of goods It is important to understand that an entrepreneur or company will not always be able to obtain a tax reduction, because the VAT rate of 10 applies to certain groups of goods, which are fully described in Article 164 of the Tax Code of the Russian Federation. Let's look at the list.

List of goods subject to VAT at the rate of 10%

Tax Code of the Russian Federation, payment of VAT at a rate of 10 percent is established on the sale of food products, children's goods, printed materials, and goods related to medicine. 1. Sales of food products, as provided for in subparagraphs 1 paragraph.

2 tbsp. 164 Tax Code of the Russian Federation. The list of these goods was approved by Decree of the Government of the Russian Federation dated December 31, 2004 No. 908 and includes:

• livestock and poultry (live weight);
• meat and (or) meat products. The exception is gourmet food products (veal, tongues, tenderloin, premium sausages, smoked meats, baked beef and pork, canned food);
• milk and dairy food products.

VAT 0%, 10%, 18%

Products for children:

• knitwear for newborns and children of nursery, preschool, junior and senior school age groups: outer knitwear, underwear knitwear, hosiery, other knitwear: gloves, mittens, hats;
• sewing products, including products made from natural sheepskin and rabbit (including products made from natural sheepskin and rabbit with leather inserts) for newborns and children of nursery, preschool, junior and senior school age groups, outerwear (including dress and costume groups) , underwear, hats, clothing and products for newborns and nursery children.

In what cases is the VAT rate of 10 percent used - list of goods

If the products being sold are of Russian origin, then it is imperative to find out the code according to the All-Russian Classifier of Products by Type of Economic Activities (OK 034-2014). When it is known, it is necessary to check it with the codes specified in the Tax Code for VAT 10%.
If a company uses imported products for sales, then it should take time to search for the HS code and also make sure that it is present in the list. In this case, the product is charged at a rate of 10%.
The importance of checking codes is very high. If you do not check their availability in time, you will have to pay 18% VAT. This usually happens in two cases: when the product contains codes that are not included in the list of the 10% rate, or in the case of a complete absence of codes.

Tax rates VAT 18%, 10%, 0%.

Info

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.

Attention

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 effect since 1992.

Before this, there was a sales tax. But such a measure legally exempted many subjects from payment. Then the government of Yegor Gaidar introduced VAT. It was then regulated by a separate Federal Law, which was called “On Value Added Tax.”

VAT 10 percent: list of goods, in which cases it applies

An exception is made for garments made of genuine leather and natural fur, with the exception of natural sheepskin and rabbit;

• shoes (except for sports shoes): booties, husari, preschool, school; felted; rubber: small children's, children's, school;
• children's beds;
• children's mattresses;
• strollers;
• school notebooks and diaries;
• toys;
• plasticine;
• pencil cases;
• counting sticks;
• school abacus;
• notebooks and sketchbooks;
• albums for drawing;
• folders for notebooks;
• covers for textbooks, diaries, notebooks;
• cash registers of numbers and letters;
• diapers.

VAT 18 percent list

• garment industry products, including those made from natural rabbit or sheepskin, outerwear (including suit and dress groups), underwear, clothing, hats. An exception is products made from natural leather and fur, except for goods made from sheepskin and rabbit;
• shoes (other than sports shoes);
• cribs;
• children's mattresses;
• strollers;
• toys;
• diapers;
• school supplies (school notebooks and diaries, pencil cases, sketchbooks and notebooks, counting sticks, school abacus, folders for notebooks, sketchbooks, covers for diaries, notebooks and textbooks, boxes of letters and numbers, plasticine).

A specific list of children's goods subject to a ten percent tax rate is presented in subparagraph 2 of paragraph 2 of Art. 164 Tax Code of the Russian Federation 3.
List No. 688; For medicines that are manufactured by pharmacy companies, but are not registered by virtue of paragraph 1 of part 5 of article 13 of the Federal Law No. 61 of April 12, 2010, they may be taxed at a rate of 10% VAT only if there is a prescription for a medical product or a requirement of a medical organization ( according to Letter of the Federal Tax Service of the Russian Federation dated August 10, 2011 No. AS-4-3/13016). 5 Sales in agriculture Decree of the Government of the Russian Federation of October 20, 2016 No. 1069; All-Russian classifier of products by type of economic activity OK 034-2014; Commodity Nomenclature of Foreign Economic Activity of the Customs Union Until October 1, 2016, there was a 10% rate on all agricultural products; Since October 20, 2016, 2 lists of breeding livestock have been approved Table “Definitions of basic terms” Below is a similar list of definitions used in this article with reference to the regulations that reveal their essence.

Value added tax (VAT) has been in force in Russia for 24 years (since January 1, 1992). It refers to indirect taxes, that is, a certain percentage is added to the cost of goods, works and services, which is then paid to the state. In this case, the tax burden falls on the shoulders of the final buyer, and not the manufacturer of the product.

A similar tax exists in other countries; in total, it has been introduced in 137 countries of the world. The rates vary, the highest in the EU countries - Sweden, Denmark and Norway, amounting to 25%, in Hungary - 27%. The lowest rates are in Switzerland – 8% and Liechtenstein – 7.6%. The USA and Japan have abandoned its use. The USA has introduced a sales tax with a rate of 0% to 15% (depending on the state), in Japan there is a consumption tax of 8%, which they currently want to raise to 10%.

18%, 10% and 0% - these are the VAT rates established in our country. How much interest is in 2016, and who pays, is stated in Chapter 21 of the Tax Code of the Russian Federation. The VAT rate of 18% is used most often for almost all types of products, works and services, with the exception of the cases established in Art. 164 Tax Code of the Russian Federation. A VAT rate of 10% applies to certain goods specified in the Tax Code and special lists approved by the Government of the Russian Federation. A zero rate will be applied for exports, international transport and in other cases in accordance with the Tax Code of the Russian Federation.

In no case can you use the rate at your own discretion, only in accordance with the rules established by the Tax Code, otherwise it will be impossible to subsequently accept VAT for reimbursement.

VAT 18 percent

The basic VAT rate in 2016 in Russia is 18%. Regulated by Art. 164 of the Tax Code of the Russian Federation, the grounds are also established here when preferential VAT rates of 10% and 0% are used.

When the VAT rate is already included in the amount, and it must be allocated, then the calculated rates of 18/118 or 10/110 are used. All cases of use are recorded in clause 4 of Art. 164 Tax Code, including when they receive an advance, when selling goods, with VAT taken into account, when the tax is withheld by tax agents, etc. It should be noted that all cases of using the settlement rate are indicated in the Tax Code of the Russian Federation, and this list is exhaustive. When a VAT rate of 18% is used, then the calculated rate will be 18/118, if VAT is 10%, then 10/110.

Let's consider the problem and find how much percent VAT is:

an advance payment of 82,600 rubles was transferred. VAT 18% will be equal to 12,600 rubles (82,600 x (18/118)). To calculate VAT, you can use a calculator.

VAT 10 percent

The list of goods, works and services that are taxed at a VAT rate of 10% is established in clause 2 of Art. 164 Tax Code of the Russian Federation:

1. these include food products - meat and meat products (with the exception of delicacies - raw smoked sausages, carbonate, bacon, etc.), dairy products (including ice cream based on it, but not fruit ice), chicken eggs, vegetable oil, margarine, granulated sugar, table salt, grains, compound feed, bread and bakery products (including buns), pasta, flour, cereals, live fish (except for salmon, trout and other valuable species), seafood (except for delicacies – red and black caviar, etc.), baby food, products for diabetics, vegetables, etc.;
2. children's goods: knitwear for newborns, nursery and preschool groups and schoolchildren, sewing products (including sheepskin and rabbit products), shoes (except for sportswear), cribs, mattresses, strollers, notebooks, toys, school supplies, diapers and etc.;
3. newspapers, magazines and books related to education, science and culture (with the exception of advertising and erotic products). To confirm, you must have a certificate issued by the Federal Agency for Press and Mass Communications;
4. medicines and medical devices (including products intended for clinical trials of medicines and medicines manufactured by pharmacies). The medicine must have a registration certificate and must also be included in the State Register of Medicines;
5. For medicines prepared by pharmacies, the rate is applied based on the availability of a prescription for the medicines.
6. services for the transportation of passengers and luggage by domestic air transport and long-distance railway transport.

VAT is one of the most collected and most significant taxes on the territory of the Russian Federation. Having an indirect nature of accrual, the final burden falls on the buyers of goods, materials, and services provided. The tax rate depends on the type of product, as well as the type of activity of the subject. In the article we will reveal what the VAT rate of 18% and 10% is, in what cases it is used, and also give an example of calculation at the VAT rate of 18%.

What is VAT?

Value added tax is included in federal taxes. Recognized as indirect. Its final amount, which is included in the full cost of the goods, is paid by the buyer when purchasing the necessary goods or upon receiving a service. The tax paid by the buyer to the supplier is transferred to the budget, which replenishes the state treasury.

Tax is imposed on most goods and services. Lists of exempt values ​​and work carried out from taxation are fixed at the legislative level.

VAT rate 18%, 10%, 0%

Current Russian legislation applies several tax rates. The main one is 18%. Calculated in cases where the use of other rates is impossible.

Application of VAT at 10% considered preferential condition and applies to a limited category of goods, such as vital food products (milk, bread, meat, flour, eggs and others), children's products, printed products and others.

VAT rate 0% is used when crossing goods through the customs territory of Russia. In such cases, VAT on goods is paid not to suppliers, but directly to the budget of the country of receipt.

Tax rates 10/110 and 18/118 are applied as estimates in the following cases:

• receiving amounts in the form of insurance payments, interest on trade loans, financial assistance as a result of the sale of goods;
• receipt of funds for upcoming shipments and deliveries;
• transfer of property rights;
• withholding tax as a tax agent;
• sales of agricultural products previously purchased from individuals;
• sale of purchased from individuals persons (not recognized as VAT payers) cars;
• under other conditions established by law.

VAT rate 18% and 10%: table of accrual objects and payers

More detailed information on VAT rates is provided in the table below.

Download the list of goods with a VAT rate of 10%, 0%

Below is the entire list of goods according to the Tax Code of the Russian Federation, for which the VAT rate is 10 and 0%.

VAT rate 18% and 10%: how to calculate?

In order to find out the amount of VAT on the sale of goods or services, you need to determine the initial tax rate. If the sale of goods occurs within the territory of the Russian Federation, 10% or 18% is used. To determine the amount of VAT, a tax in the required amount is charged on the initial cost of materials.

For example, products can be sold at a price of 100 rubles per unit. The amount of VAT in the amount of 18% is equal to 100 rubles * 18% = 18 rubles. The total cost of the goods presented to the buyer is calculated by adding the price without VAT and the amount of tax, that is, 100 rubles + 18 rubles = 118 rubles.

The procedure for calculating VAT at a rate of 10% is similar. At a price of 100 rubles, the tax amount is 10 rubles, the total cost is 110 rubles.

If taxation is provided at a rate of 0% in cases of crossing values ​​across the border or when providing international transportation, the recipient must independently calculate the tax and pay the received amount to the budget. VAT is calculated based on the type of product at a rate of 10% or 18% according to the above rules.

How to separate tax from the total amount?

When using an estimated VAT rate of 10/110 or 18/118, the reverse procedure applies. If it is necessary to allocate VAT from the amount received as an advance against future supplies, it is determined by the tax rate. In cases where the shipped goods are not included in the list of values ​​for which preferential taxation is applied, the rate of 18/118 is used for calculation.

Upon receipt of an advance amount of 150,000 rubles, the taxpayer must transfer VAT on the funds received to the budget. If shipment is expected at a rate of 18%, a calculation based on 18/118 is used. The final tax amount is 150,000 rubles /118*18 = 22,881 rubles.

VAT rate 18%: accounting and calculation example

Example. LLC "Resurs" sells products in favor of LLC "Scheme" in the amount of 236,000 rubles, including 18% VAT equal to 36,000 rubles. According to the terms of delivery, Schema LLC must independently pick up the valuables from the warehouse on time, otherwise penalties in the amount of 5,000 rubles are provided. Schema LLC did not fulfill the terms of the contract, picking up the goods later than the established deadlines, as a result of which it transferred a fine in favor of Resurs LLC in the amount of 5,000 rubles. In the accounting records of Resurs LLC, the operations performed will be recorded by the following entries:

1. ― ― 236,000 rubles ― shipment of goods to the supplier.
2. Dt 90-3 ― ― 36,000 rubles ― tax charged on shipment.
3. ― Kt 62 ― 236,000 rubles ― the debt of Schema LLC for the goods was repaid.
4. Dt 51 - 3,000 rubles - the fine amount is transferred.
5. Dt 76 - Kt 91-1 - 3,000 rubles - other income is reflected from the received fine.
6. ― Kt 68 ― 458 rubles (3000/118*18) allocated VAT on the amount of the fine.

Thus, after the operations were carried out, the total amount of tax payable to the budget included 458 rubles due to the transferred fine amounts received.

Application of estimated VAT rate

VAT is charged on the sale of valuables on the territory of the Russian Federation. The exception is goods and services that are exempt from taxation. Entities that apply preferential regimes (UTII, simplified tax system, unified agricultural tax) also have the right not to charge tax on sales. In certain circumstances (insufficient income for previous periods), organizations and entrepreneurs can also receive tax exemption.

For the listed categories, estimated VAT rates when receiving advances against upcoming shipments are not applied. However, the use of preferential regimes does not relieve tax agents of VAT obligations that arise when:

• acquisition of valuables from persons who are not residents of the Russian Federation;
• during operations with property owned by municipal authorities and government bodies.

The calculated rate of 10/110 or 18/118 is reflected in the VAT return. The receipt of funds for which tax is required must be accompanied by the preparation of documents - invoices. They indicate calculated rates of 10/110 or 18/118 without indicating the “%” sign.