How to sell goods without VAT

Organizations on a special taxation system, as well as foreign companies that are not required to pay taxes to the Russian budget, can sell goods without value added tax.

Instruction manual

1

An entrepreneur located on the USN does not pay VAT; accordingly, when selling goods or services, he does not include its amount in the cost of production. In this case, the question arises, why are so many companies so reluctant to purchase goods without VAT? The answer is obvious: they can no longer deduct the amount of tax deductible, but nobody will cancel the obligation to pay value added tax to them. This applies to intermediary buyers who are on the common taxation system. If this is an end user or organization that is also exempt from VAT, then there should be no problems with the sale of products.

2

If you want to cooperate with serious organizations that pay VAT to the budget, you have only one option - to lower your price for the tax rate. For example, if your competitors issuing VAT invoices ship machines to your potential customers at a price of 9000 rubles, then your maximum price should be 9000-1372, which will be 7628 rubles. The formula for calculating the price of goods in this case is simple: Ts = Ts1-Ts1 * 18/118, where Ts is the desired price, Ts1 is the competitor's price.

3

The transition to a simplified taxation system for an enterprise that does not work with the end customer puts it at a very disadvantageous position. If the sale price is not reduced, then loss of customers on the main taxation system is inevitable. If it is reduced by the tax rate that the client will have to pay, then the profit level will inevitably fall, because 18% and even 10% is a lot. Therefore, before moving from “classic” to “simplified”, consult with your regular customers if you need VAT.

4

The company on the traditional taxation system also has friction over the issue of VAT on the invoice for the company on the simplified tax system. On the one hand, the buyer on the "simplified" does not care if there is VAT in the document or not, but it is difficult for him to understand why he must pay the same amount as the buyer who can receive a deduction for this tax. It's simple - the seller is not exempted from paying VAT, having set a zero tax rate, he will not receive a deduction on it. Therefore, in any case, it includes its size in the cost of products sold, which means that its actions are legitimate.