In 2018, the VAT tax rate can take one of five values: 0%, 10%, 18%, 10/110 and 18/118.

Bet size	Application of the rate
0%	This rate is used when selling (clause 1 of Article 164 of the Tax Code of the Russian Federation): — (subject to submission to the Federal Tax Service of a certain package of supporting documents (Article 165 of the Tax Code of the Russian Federation)); — services for the international transportation of goods, which also includes freight forwarding services; — services for the international transportation of passengers and luggage; — some fairly specific types of work and services (for example, work performed by organizations for pipeline transport of oil and petroleum products).
10%	Used in implementation: - certain food products (for example, sugar, bread, milk (clause 1, clause 2, article 164 of the Tax Code of the Russian Federation)) and children's products (diapers, shoes, notebooks, etc. (clause 2, clause 2, article 164 of the Tax Code) RF)); — printed periodicals (newspapers, magazines) and book products, except for advertising and erotic ones (clause 3, clause 2, article 164 of the Tax Code of the Russian Federation); — medicines and medical products, except those that are exempt from VAT (clause 4, clause 2, article 164 of the Tax Code of the Russian Federation); — services for domestic air transportation of passengers and baggage (clause 6, clause 2, article 164 of the Tax Code of the Russian Federation). To apply this rate, the code of the type of product in accordance with the All-Russian Classifier of Products and the Commodity Nomenclature of Foreign Economic Activity must be present in the list approved by the Government (Resolution of the Government of the Russian Federation of September 15, 2008 No. 688, Decree of the Government of the Russian Federation of December 31, 2004 No. 908, Decree of the Government of the Russian Federation dated 01/23/2003 No. 41).
18%	In all other cases, when selling goods (works, services)
10/110	The calculated rate is most often used (clause 4 of Article 164 of the Tax Code of the Russian Federation): — when receiving advances for the upcoming delivery of goods (performance of work, provision of services); — when calculating the amount of VAT transferred to the budget; - when a new creditor assigns monetary claims arising from an agreement for the sale of goods (works, services).
18/118

From 01/01/2019 - new rates

We remind you that from 01/01/2019 for transactions made after the specified date, instead of 18%. In other words, the new rate of 20% applies to goods (work, services) shipped (performed, provided) after January 1, 2019 (Letter of the Ministry of Finance dated September 13, 2018 No. 03-07-11/65700).

Accordingly, the new calculated rate will be 20/120 instead of 18/118. The 0%, 10%, and 10/110 settlement rates remain the same.

Tax calculation at 10%, 18% or 20% rate

To determine the amount of VAT, you need to multiply the cost of the product (work, service) without VAT by the tax rate. For example, if a product taxed at a rate of 20% costs 10,000 rubles without tax, then VAT will be 2,000 rubles. (RUB 10,000 x 20%).

Tax calculation at rates 10/110, 18/118 or 20/120

To determine the amount of VAT, you need to multiply the tax base by 10 or 18 or 20 and divide by 110 or 118 or 120, respectively. For example, if in 2019 an advance was received in the amount of 50,400 rubles. for the supply of goods, the sale of which is subject to VAT at a rate of 20%, then VAT on the advance will be 8,400 rubles. (RUB 50,400 x 20/120).

VAT rate in the invoice

The tax rate is reflected in column 7 “Tax rate” of the invoice (Appendix No. 1 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). In this column, the required rate is placed opposite each invoice item.

If the invoice indicates an estimated rate of 10/110, 18/118 or 20/120, then in column 5 “Cost of goods (work, services), property rights without tax” of the invoice the tax base, including VAT, is indicated.

Error in VAT rate

If the VAT amount indicated in column 8 “Amount of tax presented to the buyer” of the invoice does not correspond to the product of columns 5 “Cost of goods (work, services), property rights without tax” and 7 “Tax rate” due to an incorrect indication of the rate VAT, then it is impossible to accept VAT as a deduction on such an invoice without a dispute with the tax authorities.

In order for the buyer to accept input VAT as a deduction, the seller must issue a corrected invoice showing the correct tax rate.

VAT rates in the declaration

In 2018, in the VAT return (approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@), the sale of goods (work, services) at different rates is reflected in Section 3:

VAT accepted for deduction on purchased goods (works, services) is reflected on page 120 of Section 3 of the declaration in the total amount without breakdown by tax rates.

• 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 paragraph 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 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, 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. Consequently, 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 Classification of Products (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.

The Supplier issued invoices to the Buyer, where the VAT rate is 18% instead of the required 10%. The supplier does not want to make changes to the documents. If the tax authorities recognize as unlawful the deduction of the entire amount of input VAT on such invoices, does the Buyer have a chance to positively challenge such a decision of the tax authorities? After all, why refuse the entire amount, and then take off 8%?

Answer

They will refuse the entire amount because the rate was determined incorrectly and the tax amount was presented. The legislation does not provide for VAT deductions to be calculated by tax authorities during an audit. Judicial practice, including at the level of the Constitutional Court, supports the tax authorities in completely refusing the deduction.

The rationale for this position is given below in the materials of the Glavbukh System .

Situation: Is it possible to deduct input VAT? The supplier submitted tax at a rate of 18 percent, and its own sales are subject to VAT at a rate of 10 percent.

Attention: if the supplier indicated an incorrect tax rate in the invoice (for example, overestimated it), then the buyer will be denied input VAT deduction.

The explanation is simple. An error in the tax rate is one of the grounds for refusal of a deduction, directly provided for in paragraph 2 of Article 169 of the Tax Code of the Russian Federation. And although the buyer is not obliged to check the integrity of the supplier, responsibility for the legality and validity of the applied tax deductions lies with him. If the invoice does not contain clear and unambiguous information required by law, it cannot be the basis for a deduction. The illegality of deducting VAT on invoices that indicate an inflated tax rate is confirmed by letters from the Ministry of Finance of Russia and judicial practice (see, for example, determinations of the Constitutional Court of the Russian Federation, decisions of the FAS,).

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 explain 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.

Tax rate	Accrual object	Payers
0%	Goods crossing the border of the Russian Federation, transportation services	Buyers of imported goods
10%	Some types of food products, children's products, medical products, periodicals	Entities engaged in the sale of the listed goods
18%	Other products and services	VAT taxpayers
18/118 or 10/110	Estimated rate used when determining the amount of tax to be paid to the budget	VAT taxpayers receiving funds in advances and on other terms

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 Scheme 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 from 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.