Calculate the amount without VAT. How to calculate VAT

Value added tax- a contribution that almost all suppliers of goods and services are required to pay to the state treasury. Accordingly, the question arises - what formula is used to calculate VAT, what rates are applied, and how to correctly calculate the final tax amount?

The procedure for calculating value added tax using examples

Currently, the basic VAT rate on most goods and services is 18%.

• To determine how much money you will have to pay when purchasing a certain product, you need to add another 18% to its original cost. It will look like this - X + X*0.18 = total cost of the product including VAT, where X is the price for the product itself, and X*0.18 is the amount of VAT.
• The calculation at a rate of 20% will look similar - it is to this level that VAT will soon be increased. To calculate the amount of tax from the total amount, you will need to apply the formula: X + X*0.2 = total cost including VAT, where X is the price of the product, and X*0.2 is the required value added tax at a rate of 20%.

To make it clearer, let’s assume that the initial price of a certain product is 15,000 rubles. Value added tax will be 18% of this price - that is, 15,000 * 0.18 = 2,700 rubles. Accordingly, when purchasing this product including VAT, its price will be 15,000 + 2,700 = 17,700 rubles.

The situation with a tax rate of 20% looks the same. If the original cost is 15,000 rubles, and the tax amount is 15,000 * 0.2 = 3,000 rubles, then upon purchase you will have to pay 15,000 + 3,000 = 18,000 rubles.

What other formulas exist?

Sometimes we know the original cost of a certain product excluding tax - and we can easily calculate VAT using the above formulas. But it happens that a product appears in front of us with a final price (as a rule, this is exactly what happens) - one that already includes both the direct cost and VAT. How to break down this final amount “into parts” and understand how much the product costs, and what share is VAT?

You need to understand that VAT is already included in the price, so it is 118% of the base for VAT 18% and 120% of the base for VAT 20%.

VAT is calculated as follows

Cost of goods including VAT: (100 + VAT rate) * VAT rate

Let's look at an example... The cost of goods in the store is 18,000 rubles.

• VAT (18%) = 18000: (100+18) * 18 = 2745 rubles 76 kopecks
• VAT (20%) = 18000: (100+20) * 20 = 3000 rubles

The formula works according to the following principle: we know that the cost of the product already includes VAT, so it is 118 or 120% of the base cost of the product. We find out what 1% is equal to and then multiply it by the VAT rate - 18 or 20%. This is how we receive VAT in ruble equivalent.

Let's consider the formation of the cost of goods including VAT and check our formula. The base cost of the product is 10,000 rubles. We need to add VAT.

1. 100% + 18% = 118% or 1.18
2. 10,000 * 1.18 = 11,800 rubles (cost of goods including VAT)
3. We calculate VAT based on the available information: 11800 – 10000 = 1800 rubles
4. We check using our formula: 11800: (100+18) * 18 = 1800 rubles

1. 100%+20% = 120% or 1.2
2. 10,000 * 1.2 = 12,000 rubles (product cost including VAT)
3. 12000 – 10000 = 2000 rubles (VAT)
4. According to the formula: 12000: (100+20) * 20 = 2000 rubles

If we know the base cost and the cost of the product including VAT, then it is easier to subtract the first number from the second. If only the cost of the product including VAT is known (most often this is the case), then we use the formula.

Many citizens involved in the sale of goods/services have to face a similar question. In particular, the problem is relevant for newcomers to this environment who cannot afford to pay for an accountant’s work. How to calculate VAT 18% of the amount and how does the formula work?

What is VAT

Before understanding this issue, it is worth understanding what VAT is. This is a tax that has been introduced in the Russian Federation since 1992. The consumer, when purchasing a product, pays this tax to the seller, since it is already included in the price. The main tasks he must cope with:

• Elimination of constant tax collection during production and commercial activities;
• Reduce the level of risk of non-payment of taxes;
• Raising the level of competitiveness of products that were produced by a domestic manufacturer.

It turns out that VAT (value added tax) plays a key role in trade. You can calculate VAT using the starting rate as a basis:

• 18% is the basic tax rate for most goods. As is correct, this is the percentage most entrepreneurs have to work with;
• 10% - reduced plan rate. Possible if a citizen is engaged in the sale of goods that are included in a special state list;
• 0% - in accordance with Article 149 of the Tax Code of the Russian Federation.

Who should pay tax

It is important to know who exactly falls under the category of payers of this tax penalty. Before you start accounting for this data, you need to make sure that the activity complies with the legal requirements for VAT payments. The following are subject to tax:

• All companies classified as legal entities. The relation to any departments does not matter. Banks, insurance institutions, associations of international format, non-profit organizations (only when implementing trade-type transactions). Everything is subject to VAT. The only exceptions may be certain transactions that are not legally subject to tax payments;
• IP. Regardless of the type of activity. Every entrepreneur must pay VAT 18;
• Citizens who transport valuables through customs. In this case, the same tax formula VAT 18 applies.

Each payer is required to be registered with the tax authorities. For concealing income, non-payment of tax penalties/falsification of documents, citizens are punished in accordance with Russian legislation. Avoiding tax payments is strongly discouraged.

The following structures should not pay VAT:

• Which switched to a simplified taxation system/payment of a single agricultural tax. These can be organizations, individual entrepreneurs, enterprises;
• In accordance with the laws of the Russian Federation, if during three months of an entrepreneur’s activity, sales of goods/services total less than 2 million rubles, then the citizen is exempt from VAT payments for this time period. Applies only to operations carried out in Russia.

VAT is paid quarterly. That is, no later than the 20th day of the month that follows the three-month ten-day period. For example, payments for the spring quarter must be made by June 20.

In the near future, experts do not predict a change in the VAT rate. This is a very positive statement for many entrepreneurs.

What is the formula to calculate VAT 18% of the amount

There are several formulas for different situations. Each should withdraw the amount depending on the situation and requirements. The formulas look like this:

• Simple VAT calculation: X=(Amount * 18)/100. In this case, X acts as the tax amount;
• Calculation of VAT from the total amount, including tax: X=(AmountN\118)*18. AmountN is the full cost, including tax;
• Formula with calculation excluding VAT: X=(AmountN/118)*100. X is the amount without tax accounting. AmountN – amount including VAT;
• Formula for calculating VAT: AmountN=Amount*1.18. The amount is the amount excluding VAT. AmountN – amount including VAT;
• Calculate the tax amount required to be paid to the budget, taking into account the deduction of VAT. In this case, VAT = SumT - SumP, where SumT is the price for the intermediary, and SumP is the supplier’s price.

It is the given formulas that are key during various calculations related to VAT. Many entrepreneurs do deductions/accounting manually, without the help of accountants (although it is better to entrust this matter to professionals). In this regard, errors may occur and the entered numbers/others may not always be correct.

Of course, this approach justifies itself with small volumes of purchases and sales. In such a situation, extra expenses for accounting seem unjustified. VAT calculation formulas may seem complicated at first glance. This is wrong. It is enough to practice a little and they will be firmly embedded in your head.

Conclusion

On the Internet you can find problems, from simple to complex, that will allow you to hone your deduction skills. In addition, there are a number of portals that offer their clients the use of an online calculator that calculates the amount of VAT. One of the simplest measurements is http://nds-calculator-online.ru. How to calculate VAT 18% of the amount and not get confused in the numbers is described in detail above. It is also worth paying attention to specialized accounting programs - 1C.

Read in the article:

Tax rates of the Russian VAT are fixed in the Tax Code in the following amounts:

• 0 percent;
• 10 percent;
• 18 percent;
• calculated VAT rates on the amount are 18/118 and 10/110.
• settlement rate is 15.25 percent.

Read more about VAT rates for various transactions in the table.

Table. VAT rates

How to calculate VAT 18 percent

The 18% rate is most often applied when shipping property, work, services or when importing property into Russia for which special tax rules are not established and the usual procedure applies. In order to correctly calculate tax on such transactions, you need to know the ruble value of the shipped or imported property, work, and services without VAT.

VAT calculation formula 18

Knowing the price of the object without tax and the VAT rate, the tax amount is calculated using the formula:

Step 1.
65 rub. x 1000 units = 65,000 rubles.

Step 2. Let's calculate the tax amount.
65,000 rub. x 18% = 11,700 rubles.

Step 3. Let's calculate the price of the consignment including VAT:
65,000 rub. + 11,700 rub. = 76,700 rubles.

We will show you how to reflect this in accounting using a numerical example.

Example 1
How to calculate VAT 18
Symbol LLC shipped goods worth 40,000 rubles to the buyer at a contract price of 65,000 rubles excluding tax. These goods, in accordance with the tax code, are subject to VAT at a rate of 18%.
The Symbol accountant calculated the tax in the amount of 11,700 rubles (65,000 rubles x 18%) and recorded:
Debit 62 Credit 90-1
- 76,700 rub. (RUB 65,000 + RUB 11,700) – revenue for goods;
Debit 90-3 Credit 68 subaccount “VAT calculations”
- 11,700 rub. – VAT on the cost of shipment;
Debit 90-2 Credit 41
- 40,000 rub. – write-off of shipped goods.

How to calculate the price without VAT

Step 1. Let's calculate the price of the entire batch of goods.
RUR 76.70 x 1000 units = 76,700 rubles.

Step 2. Let's calculate the tax amount.
RUB 76,700 x 18/118 = 11,700 rubles.

Step 3. Let's calculate the price of the consignment without VAT:
RUB 76,700 - 11,700 rub. = 65,000 rubles.

Another calculation option is also possible - using one of the formulas.

For objects taxed at a rate of 18%:

Cost excluding VAT = cost including VAT / 1.18

For objects taxed at a rate of 10%:

Cost excluding VAT = cost including VAT / 1.10

How to calculate VAT from the amount

The question “how to calculate VAT on an amount” most often arises when making advance payments for future shipments of property, work, services, which are taxed at a non-zero rate. If the advance amount includes VAT and the tax rate is known, then the VAT amount can be determined by applying the estimated rate. The seller or contractor sets this amount of tax for payment to the budget. And the buyer or customer accepts tax deduction in the same amount - according to the invoice of the seller or contractor.

VAT formula based on amount

There are two main calculated tax rates – 10/110 and 18/118. The first of them is valid for the sale of property according to the lists of the Government of the Russian Federation - products, medicines, medical equipment, children's goods, printed press. The second settlement rate is needed when selling property, work, and services according to the usual rules.

VAT formula on the amount at the rate of 10/110:

How to find VAT 18 from the amount formula:

Example 2
How to calculate VAT 18 percent of the amount
Let us recall the condition of example 1 and assume that the buyer paid Symbol half the cost of the goods in advance - transferred 38,350 rubles before shipment. The Symbol accountant calculated the tax on the advance payment received in the amount of 5,850 rubles (38,350 rubles x 18/118) and recorded:
Debit 51 Credit 62 subaccount "Settlements for advances"
- 38,350 rub. – advance payment from the buyer towards future shipment;
Debit 62 subaccount “VAT” (76 subaccount “VAT”) Credit 68 subaccount “VAT calculations”
- 5850 rub. - tax payable.

If the property is subject to VAT at a rate of 10%, the calculation procedure will be the same.

Example 3
How to calculate VAT on the amount
Symbol LLC shipped goods worth 40,000 rubles to the buyer at a contract price of 65,000 rubles excluding tax. These goods, in accordance with the tax code, are subject to VAT at a rate of 10%. The Symbol accountant calculated the tax in the amount of 6,500 rubles (65,000 rubles x 10%)
The buyer paid Symbol half the cost of the goods in advance - transferred 35,750 rubles before shipment. The Symbol accountant calculated the tax on the advance payment received in the amount of 3,250 rubles (35,750 rubles x 10/110). The buyer recorded:
Debit 60 Credit 51
- 35,750 rub. – advance payment to Symbol for future shipments;
Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “VAT”
- 3250 rub. - tax deductible.

This calculator will help you calculate VAT online simply and free of charge. The service has two calculation options: the ability to separate VAT from the total amount or, conversely, charge it to the required amount. All calculation results are displayed both in digital form and in text (in words), which can be convenient when filling out many documents with VAT.

Types of VAT

There are two types of VAT (value added tax): domestic and import. Internal VAT is calculated and paid on the sale of goods, provision of services or performance of work. Import VAT is calculated and paid when goods are imported into Russia from abroad.

How to calculate VAT

When calculating VAT, you may need to separate it from the total amount (from the amount with VAT) or charge it to a certain amount (to the amount without VAT). When allocating VAT, the formula is used: amount with VAT x 20 / 120. When calculating VAT, the formula is used: amount without VAT x 20 / 100.

Payment deadlines

VAT is paid at the end of each quarter by the 25th day of each of the three months following the previous period, in equal installments.

Read more about calculations, transactions subject to VAT, reductions, refunds and much more on the page about

Any enterprise subject to general tax and obliged to pay VAT to the budget faces this on a daily basis. VAT is a unique form of tax deduction to the state budget for the provision of various services and commercial transactions. VAT calculation is carried out either independently by the company’s accountant, or using online accounting programs.

According to Article 164 of the Tax Code of the Russian Federation, at this time there is a regular VAT rate of 18% and a preferential rate of 10%, which can be applied to individual commercial transactions.

Accountants daily calculate VAT in practice at these rates. The two most common difficult questions that arise when calculating tax rates are:

1. How to add VAT to the cost of goods or services;
2. How to deduct VAT from the total amount.

If you need to calculate tax on work or services performed, it is done according to the standard:

VAT = BdN x StN /100, Where

BdN is the base for taxation (or the cost of services or goods provided);

StN is the current tax rate that applies to a given product (regular or preferential).

Difficulties in calculating VAT usually arise among company employees who do not have an accounting education. We will try to explain how to correctly calculate VAT.

Example of VAT calculation:

The Zorya company has completed some work and provides the customer with an invoice. The work performed was estimated at 34.6 thousand rubles. Using the basic rate of 18%, we calculate VAT on work performed:

VAT = 34600 × 18 / 100 = 6228 rub.

Thus, the client needs to pay the amount for the work performed (34.6 thousand rubles) and the accrued tax (6228 rubles).

The final score will look like this:

The “total payable” section indicates the cost of work performed plus accrued tax. In our case this will be:

34600 + 6228 = 40828 rub.

An invoice for this amount is issued to the client for payment.

34600 + 6228 = 40828 rubles.

An invoice for this amount is issued to the client for payment.

Correctly subtract the VAT amount from the total amount

Doing a tax calculation knowing the total amount for goods or services is a little more complicated. To correctly calculate the calculation of the 18% VAT included in the invoice amount, the accountant applies the following formula:

VAT = Full amount × 18 /118 – for the regular rate of 18%.

VAT = Full amount ×10/110 - for a preferential rate of 10%.

Example of VAT calculation:

Zarya LLC received an invoice in the amount of 16.3 thousand rubles. on goods that are taxed at the basic rate.

Applying the calculation formula, we have:

VAT = 16300 × 18 /118 = 2486.44 rubles.

This amount is indicated in the declaration when filing a tax deduction.

Fast VAT calculation

In order not to use the above calculation formulas, accountants often use so-called coefficients. Here's an example of how quickly taxes are calculated:

• for example, calculating VAT on the amount

34600 *1.18 = 40828 rub.

• reverse operation for the second example (subtracting VAT from the total cost of goods or services):

16300 * 0.152542 = 2486.44 rubles.

But in this case, you need to remember that the coefficients do not reflect the true essence of VAT calculation. The slightest change in the rate will lead to the loss of the meaning of the applied coefficient. Therefore, you should calculate the VAT amount correctly and use simple formulas for calculations.

Checking the correct VAT calculation

Verification of VAT calculation is carried out both by the tax office, using its own methods, and independently. You can independently check the correctness of VAT calculations in the following ways:

• by analyzing calculations;
• by checking sales;
• on advance payments;
• according to the balance sheet.