How to carry out sales without VAT
Video: How to calculate VAT - Simple Method VAT Calculation 2024, July
Accountants of companies operating on the basic taxation system rarely give the green light to the purchase of goods or services from enterprises operating on a simplified system. This is due to the hassle around VAT.
Instruction manual
1
The main problem is that an entrepreneur on a simplified tax system is not obliged to pay value added tax to the budget; no one has withdrawn this obligation from companies on a basic taxation system. And regardless of whether the product was purchased with or without VAT, the tax all the same will require its payment. It would seem a dead end, but there is a way out.
2
The entrepreneur on the "simplification" must conclude a contract with the buyer, which should include approximately the following items: 1. The cost of products (services) sold under this agreement is 22 580 rubles. 2. The cost of goods (services) sold was reduced by the amount of VAT. The invoice under this contract is not issued by the Contractor, goods (services) are not subject to VAT in accordance with clause 2 of Article 346.11 of chapter 26.2, as well as paragraph 3 of Art. 169 of chapter 21 of the Tax Code.
3
In this case, the company on the simplified tax system does not have the obligation to pay VAT to the budget, since the invoice is not drawn up, and the company pays for value added tax in the normal way on the basic tax payment system. A prerequisite for such a sale without VAT is to reduce the cost of goods shipped or services rendered by the amount of tax that the buyer will have to pay to the tax service. Otherwise, he will suffer a loss.
4
If the buyer requires an invoice, you can write it, but in this case, this document is recorded by the buyer in the "Book of purchases". As a result, the seller on the USN will be required to submit an additional VAT return, which was indicated in the document.
5
In any case, the seller loses money: without an invoice, he has to reduce the sale amount by the amount of tax, so as not to lose the client, and when it is drawn up, he loses the same amount when paying VAT to the budget. And at the same time, the “simplified person” will not be able to include these expenses in the expenses when calculating the base for the payment of a single tax.
