Share of tax deductions by vat by region. The procedure for applying tax deductions for vat. Safe share of VAT deductions
When selecting organizations for an on-site tax audit, FTS specialists evaluate their activities according to certain criteria. For each of them there is threshold value... If the company's indicator on this criterion goes beyond the threshold value, then its chances of becoming a candidate for on-site verification increase. There are more than 40 such criteria in total, however, regarding VAT tax authorities main criterion - specific weight of VAT deductions.
How to assess whether an organization pays enough value added tax? After all, absolute numbers in this regard are completely uninformative. The size of the tax depends on a combination of factors, including the type of activity, profitability, mark-up, seasonality and many others, up to the general economic situation in the country. Therefore, the wording of the question “ how much to pay VAT so that the tax authorities do not want to come with a check? "Itself is incorrect.
It is much more correct to ask the question about the share of deductions in the total amount of accrued VAT, because it is this indicator that tax authorities pay attention to. Officially, it is called the share of VAT deductions in the calculated amount of VAT on taxable items.
Medium for Russian Federation threshold size of this indicator on 01.11.2018 is
Information on the safe deduction rate by region - these are the numbers that the local tax office is guided by when checking.
Calculation of the specific weight of VAT deductions
What does this indicator mean and how is it calculated? This is nothing more than the percentage of VAT deductions in the amount of the accrued tax. To calculate it, only two values \u200b\u200bare needed, which can be found in section 3. These are line 190 (VAT deducted) and line 118 (VAT accrued).
The indicator is calculated using the following formula:
VAT deducted / VAT charged * 100%
In order to see the dynamics of this indicator, it is better to take the relevant data from the last four declarations.
The calculation will result in a percentage value corresponding to the specific weight of VAT deductions in the total amount of tax charged. In other words, this value shows what percentage of the calculated VAT the company claims to be deducted. This is what the tax authorities will compare with the threshold indicator in order to draw a conclusion about the degree of the company's tax risks for VAT. If the specific weight of VAT deductions according to the data of the taxpayer's declaration is higher, then this immediately attracts the attention of tax inspectors.
An example of calculating a safe amount of VAT deduction
Suppose for reporting period a taxpayer from Moscow paid VAT in the amount 100 000 rubles.
It is impossible to say whether this is a lot or not enough for this organization. But the picture becomes clearer if we calculate the indicator of the share of VAT deductions:
According to the company's declaration data, for the specified period the amount of calculated VAT, taking into account the recovered amounts 1 500 000 rubles ().
The tax deduction for the same period was 1 400 000 rubles ().
Substituting these numbers into the above formula 1 400 000/1 500 000 we get that the share of VAT deductions in the amount of accrued tax in the period under review was 93,33% .
This is more than the threshold 88,52% for Moscow (as of November 1, 2018), which means that the tax office has a reason to take the taxpayer "On a pencil".
What should be the amount of VAT in the considered example for Moscow in order not to arouse increased attention of the tax authorities?
Based on the criteria used by the Federal Tax Service, the companies in our example need to pay at least 172,200 rubles VAT, so as not to leave the "safe" zone.
What is the risk of exceeding the threshold value?
Obviously, the check will not knock on your door as soon as the specified indicator leaves the "safe" zone. After all, there are four dozen criteria for assessing tax risks, as mentioned above. That is precisely why the fact that the share of VAT deductions in the “safe” zone is in no way guarantees the lack of interest of the Federal Tax Service in the taxpayer.
Thus, if the specific gravity of VAT deductions has gone beyond the threshold value, we can assume that the scale arrow is slightly tilted towards the on-site tax audit of your company. However, you should not be afraid of this, because if a business is conducted honestly, then an entrepreneur, director or accountant always has something to object to the claims of the Federal Tax Service employees.
Safe VAT deduction by region
Information about safe share of VAT deduction for I, II, III and IV quarters of 2018 and I quarter of 2019 can be calculated from the tax report data 1-VAT.
All data have already been calculated by us and summarized in one table:
| Safe share of deductions as of 01.11.2018 | Safe share of deductions as of 01.08.2018 | Safe share of deductions as of 01.05.2018 | Safe share of deductions as of 01.02.2018 | Safe share of deductions as of 01.01.2018 | |
| RUSSIA | 86,89% | 86,59% | 87,08% | 87,43% | 88,06% |
| including: | |||||
| CENTRAL FEDERAL DISTRICT | |||||
| moscow city | 88,52% | 88,37% | 88,10% | 88,96% | 90,00% |
| Moscow region | 90,27% | 90,30% | 90,51% | 90,00% | 90,39% |
| Belgorod region | 89,40% | 88,73% | 89,57% | 90,60% | 91,23% |
| Bryansk region | 87,77% | 86,47% | 92,15% | 95,37% | 91,75% |
| Vladimir region | 85,56% | 84,95% | 84,79% | 84,13% | 86,18% |
| Voronezh region | 92,88% | 92,65% | 92,64% | 92,70% | 94,60% |
| Ivanovo region | 92,51% | 92,55% | 92,74% | 93,54% | 93,23% |
| Kaluga region | 88,09% | 87,24% | 86,60% | 88,35% | 89,59% |
| Kostroma region | 85,21% | 84,71% | 84,15% | 85,06% | 88,53% |
| Kursk region | 91,27% | 92,86% | 88,30% | 88,94% | 91,16% |
| Lipetsk region | 92,57% | 87,30% | 88,32% | 90,39% | 89,89% |
| Oryol Region | 94,51% | 94,00% | 92,90% | 92,04% | 90,79% |
| Ryazan Oblast | 84,92% | 85,11% | 85,11% | 86,84% | 85,68% |
| Smolensk region | 94,13% | 93,03% | 91,67% | 91,51% | 93,33% |
| Tambov Region | 95,44% | 95,81% | 95,50% | 96,96% | 95,17% |
| Tver region | 88,88% | 89,03% | 88,89% | 88,68% | 87,83% |
| Tula region | 92,71% | 91,49% | 91,57% | 93,26% | 91,81% |
| Yaroslavl region | 87,10% | 86,35% | 85,70% | 85,52% | 86,46% |
| NORTH-WESTERN FEDERAL DISTRICT | |||||
| saint Petersburg city | 90,05% | 89,83% | 90,13% | 90,31% | 90,47% |
| Leningrad region | 81,52% | 81,19% | 86,18% | 85,09% | 81,24% |
| Republic of Karelia | 83,65% | 84,26% | 84,56% | 86,13% | 84,18% |
| Komi Republic | 78,51% | 79,25% | 79,33% | 81,23% | 75,59% |
| Arhangelsk region | 81,89% | 82,44% | 88,38% | 84,88% | 81,79% |
| Vologodskaya Oblast | 88,18% | 83,39% | 83,48% | 84,83% | 87,27% |
| Kaliningrad region | 62,83% | 64,04% | 65,70% | 67,64% | 66,49% |
| Murmansk region | 81,49% | 79,25% | 78,73% | 80,33% | 76,79% |
| Novgorod region | 89,92% | 86,92% | 87,39% | 84,43% | 87,19% |
| Pskov region | 87,26% | 88,11% | 88,85% | 90,63% | 93,09% |
| Nenets Autonomous District | 121,00% | 119,79% | 116,18% | 126,09% | 111,71% |
| NORTH CAUCASIAN FEDERAL DISTRICT | |||||
| The Republic of Dagestan | 85,00% | 85,42% | 86,21% | 85,54% | 87,01% |
| The Republic of Ingushetia | 96,33% | 93,89% | 94,11% | 97,86% | 98,17% |
| Kabardino-Balkar Republic | 92,41% | 92,47% | 93,37% | 93,05% | 92,72% |
| Karachay-Cherkess Republic | 91,59% | 92,78% | 93,28% | 95,03% | 92,39% |
| Republic of North Ossetia-Alania | 87,15% | 86,56% | 87,56% | 86,39% | 87,63% |
| Chechen Republic | 101,07% | 101,54% | 103,37% | 102,19% | 104,44% |
| Stavropol region | 88,74% | 88,37% | 88,77% | 90,58% | 88,74% |
| SOUTHERN FEDERAL DISTRICT | |||||
| Republic of Adygea | 85,48% | 85,40% | 86,29% | 85,39% | 87,47% |
| Republic of Kalmykia | 82,39% | 80,57% | 79,74% | 76,70% | 69,49% |
| Republic of Crimea | 87,73% | 87,89% | 88,07% | 87,53% | 97,28% |
| Krasnodar region | 89,87% | 89,63% | 89,45% | 89,67% | 89,71% |
| Astrakhan region | 62,76% | 60,96% | 58,25% | 55,68% | 72,08% |
| Volgograd region | 86,34% | 85,62% | 86,88% | 87,21% | 86,01% |
| Rostov region | 92,02% | 91,71% | 92,13% | 91,53% | 93,48% |
| sevastopol city | 82,06% | 82,12% | 82,30% | 81,23% | 85,89% |
| VOLGA FEDERAL DISTRICT | |||||
| Republic of Bashkortostan | 87,99% | 87,39% | 87,39% | 87,53% | 88,66% |
| Mari El Republic | 90,86% | 89,75% | 90,78% | 92,39% | 89,29% |
| The Republic of Mordovia | 89,97% | 89,91% | 89,50% | 88,37% | 87,52% |
| Republic of Tatarstan | 87,89% | 87,91% | 88,31% | 88,21% | 88,96% |
| Udmurt republic | 81,13% | 80,12% | 80,12% | 80,94% | 83,32% |
| Chuvash Republic | 83,57% | 83,17% | 83,03% | 82,21% | 84,65% |
| Kirov region | 86,51% | 86,46% | 84,78% | 86,72% | 85,68% |
| Nizhny Novgorod Region | 87,92% | 87,84% | 87,00% | 87,68% | 87,22% |
| Orenburg region | 69,82% | 69,62% | 71,30% | 74,43% | 75,76% |
| Penza region | 90,74% | 90,13% | 89,94% | 89,49% | 89,99% |
| Perm region | 79,25% | 78,83% | 79,23% | 79,42% | 79,65% |
| Samara Region | 84,49% | 84,02% | 84,82% | 86,11% | 86,22% |
| Saratov region | 84,92% | 85,14% | 85,51% | 85,23% | 86,36% |
| Ulyanovsk region | 91,97% | 91,63% | 91,14% | 90,78% | 91,89% |
| URAL FEDERAL DISTRICT | |||||
| Kurgan region | 87,22% | 87,23% | 87,40% | 88,68% | 85,15% |
| Sverdlovsk region | 88,18% | 87,17% | 86,66% | 87,37% | 87,88% |
| Tyumen region | 84,02% | 83,35% | 83,68% | 85,37% | 84,93% |
| Chelyabinsk region | 88,31% | 86,68% | 87,08% | 88,30% | 87,07% |
| Khanty-Mansi Autonomous Okrug - Ugra | 58,52% | 60,29% | 62,01% | 63,14% | 66,24% |
| Yamalo-Nenets Autonomous District | 69,40% | 65,95% | 97,08% | 71,02% | 69,97% |
| SIBERIAN FEDERAL DISTRICT | |||||
| Altai Republic | 89,85% | 90,48% | 89,99% | 92,31% | 91,40% |
| The Republic of Buryatia | 88,92% | 88,30% | 85,57% | 80,25% | 88,74% |
| Tyva Republic | 76,53% | 74,91% | 73,91% | 77,57% | 77,38% |
| The Republic of Khakassia | 89,73% | 89,89% | 89,91% | 92,82% | 88,44% |
| Altai region | 90,37% | 89,95% | 89,51% | 89,71% | 89,98% |
| Krasnoyarsk region | 76,32% | 75,02% | 76,02% | 78,26% | 77,68% |
| Irkutsk region | 77,39% | 77,80% | 79,33% | 80,34% | 82,71% |
| Kemerovo region | 83,41% | 82,57% | 81,46% | 84,07% | 82,91% |
| Novosibirsk region | 89,51% | 89,17% | 88,92% | 89,62% | 90,47% |
| Omsk region | 83,97% | 82,89% | 82,00% | 85,11% | 81,68% |
| Tomsk region | 75,41% | 73,80% | 73,76% | 73,32% | 81,57% |
| Transbaikal region | 89,53% | 89,94% | 90,81% | 91,29% | 96,89% |
| FAR EAST FEDERAL DISTRICT | |||||
| The Republic of Sakha (Yakutia) | 86,35% | 86,97% | 84,69% | 87,66% | 85,86% |
| Primorsky Krai | 95,78% | 95,28% | 95,02% | 92,84% | 92,82% |
| Khabarovsk region | 89,64% | 89,13% | 88,16% | 88,38% | 88,36% |
| Amur region | 116,47% | 113,68% | 116,87% | 106,62% | 107,17% |
| Kamchatka Krai | 89,66% | 89,08% | 88,70% | 82,70% | 82,75% |
| Magadan Region | 98,83% | 99,88% | 100,13% | 90,77% | 90,96% |
| Sakhalin Region | 98,65% | 97,73% | 93,50% | 103,17% | 99,87% |
| Jewish Autonomous Region | 97,01% | 94,46% | 87,04% | 94,24% | 94,21% |
| Chukotka Autonomous Okrug | 104,79% | 102,98% | 96,14% | 104,12% | 104,25% |
| BAIKONUR | |||||
| Baikonur | 60,44% | 61,08% | 59,18% | 45,87% | — |
The actual size of the average share of deductions can be calculated according to the data of the 1-VAT report published on the website of the Federal Tax Service of Russia nalog.ru. The safe share of VAT deductions is calculated using the formula: The share of VAT deductions by region \u003d The amount of VAT deductions (column 210.1 of the 1-VAT report by region) / Tax to be accrued (column 110.1 of the 1-VAT report by region) x 100%
For example, the figures for Moscow from the 1-VAT report as of 01/01/2018: 12 742 673 812 / 14 159 263 499 * 100% = 90,00%
Reason for checking
Exceeding the above values \u200b\u200bof the safe share of deductions is fraught with an audit of the tax organization. The FTS explains this in its letter dated 17.07.2013 No. AS-4-2 / \u200b\u200b12722.
The safe share of VAT deductions for reporting for the 2nd quarter of 2019 has changed: the Federal Tax Service has updated the data of the 1-VAT report. Therefore, before submitting a declaration, find out what a safe percentage of VAT deduction is established in the region. This will help avoid unnecessary attention from tax authorities and inspections. In the table you will find the safe deduction share in Moscow and other regions for Q2 2019.
From the article you will learn:
- Safe proportion of VAT deduction: how to calculate
- New safe share of VAT deductions for Q2 2019 by region: table
- What happens if you exceed the safe percentage of VAT deductions
If you exceed the limit, the inspectors will ask you for clarification or call the inspection for a commission on a high proportion of deductions. This was confirmed to us by the Federal Tax Service (see the commentary at the end of the article). Therefore, it is safer for the company to look at the limit in advance and meet it in the VAT declaration for the 1st quarter. Download the table for all regions at the beginning of the article or see below.
Safe Share of VAT Deduction for Q2 2019: How to Calculate
To compare the VAT deduction share with the safe one, you must first calculate it in your company. How to do it - we go step by step.
Step # 1.
First you need to add up the amount of VAT charged for the quarter.
Step # 2.
After that, you need to add up the amounts of deductions for the same period.
Example:
The company is registered in the Bryansk region. The amount of accrued VAT for the 2nd quarter of 2019 is RUB 1,784,354. The amount of deductions for the same period is RUB 989,537. The share of the company's deductions is 55.5% (989 537: 1 784 354 X 100). This is below the regional average (87.8%). So the chief accountant of the company need not worry: the tax authorities will not require explanations.
Share calculation formula tax deductions for VAT
How will tax authorities check VAT returns? The Federal Tax Service has come up with new requirements for VAT deductions and changed the methods of checking accounts. Now every company is under suspicion of the controllers. What, how and from whom the tax authorities will be looking, will be told by the experts of the Russian Tax Courier magazine. Subscribe,
Safe share of VAT deductions in 2019 by region: table
A safe deduction rate is one of the criteria for selecting candidates for the commission and on-site check (letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2 / \u200b\u200b12722). To mitigate risks, check the metric for your region - see below table of safe share of VAT deductions for Q2 2019. The tax authorities have recently updated the data.
In the table, we have shown the safe share of deductions in 85 regions of Russia:
Altai Territory, Amur Region, Arkhangelsk Region, Astrakhan Region, Belgorod Region, Bryansk Region, Vladimir Region, Volgograd Region, Vologda Region, Voronezh Region, Jewish Autonomous Region, Trans-Baikal Territory, Ivanovo Region, Irkutsk Region, Kabardino-Balkar Republic, Kaliningrad Region , Kaluga region, Kamchatka region, Karachay-Cherkess Republic, Kemerovo region, Kirov region, Kostroma region, Krasnodar region, Krasnoyarsk region, Kurgan region, Kursk region, Leningrad region, Lipetsk region, Magadan region, Moscow, Moscow region, Murmansk region, Nenets Autonomous District, Nizhny Novgorod Region, Novgorod Region, Novosibirsk Region, Omsk Region, Orenburg Region, Oryol Region, Penza Region, Perm Territory, Primorsky Territory, Pskov Region, Republic of Adygea, Altai Republic, Republic of Bashkortostan, Republic of Buryatia, Republic of Dagestan, Res public Ingushetia, Republic of Kalmykia, Republic of Karelia, Republic of Komi, Republic of Crimea, Republic of Mari El, Republic of Mordovia, Republic of Sakha (Yakutia), Republic of North Ossetia - Alania, Republic of Tatarstan, Republic of Tyva, Republic of Khakassia, Rostov region, Ryazan region, Samara region, Saint Petersburg, Saratov region, Sakhalin region, Sverdlovsk region, Sevastopol, Smolensk region, Stavropol region, Tambov region, Tver region, Tomsk region, Tula region, Tyumen region, Udmurt Republic, Ulyanovsk region, Khabarovsk region, Khanty-Mansiysk Autonomous Okrug - Yugra, Chelyabinsk Region, Chechen Republic, Chuvash Republic, Chukotka Autonomous Okrug, Yamalo-Nenets Autonomous Okrug, Yaroslavl Region.
Safe share of deductions by region for 2 quarter of 2019
|
Region |
4th quarter of 2018,% |
Q2 2019,% |
|
CENTRAL FEDERAL DISTRICT |
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Belgorod region |
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Bryansk region |
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Vladimir region |
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Voronezh region |
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Ivanovo region |
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Kaluga region |
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Kostroma region |
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Kursk region |
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Lipetsk region |
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Moscow region |
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Oryol Region |
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Ryazan Oblast |
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Smolensk region |
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Tambov Region |
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Tver region |
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Tula region |
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Yaroslavl region |
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moscow city |
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NORTH-WESTERN FEDERAL DISTRICT |
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Republic of Karelia |
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Komi Republic |
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Arhangelsk region |
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Vologodskaya Oblast |
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Kaliningrad region |
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Leningrad region |
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Murmansk region |
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Novgorod region |
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Pskov region |
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saint Petersburg city |
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Nenets Autonomous District |
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NORTH CAUCASIAN FEDERAL DISTRICT |
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The Republic of Dagestan |
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The Republic of Ingushetia |
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Kabardino-Balkar Republic |
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Karachay-Cherkess Republic |
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Republic of North Ossetia - Alania |
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Chechen Republic |
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Stavropol region |
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SOUTHERN FEDERAL DISTRICT |
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Republic of Adygea |
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Republic of Kalmykia |
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Republic of Crimea |
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Krasnodar region |
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Astrakhan region |
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Volgograd region |
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Rostov region |
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sevastopol city |
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VOLGA FEDERAL DISTRICT |
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Republic of Bashkortostan |
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Mari El Republic |
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The Republic of Mordovia |
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Republic of Tatarstan |
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Udmurt republic |
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Chuvash Republic |
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Kirov region |
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Nizhny Novgorod Region |
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Orenburg region |
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Penza region |
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Perm region |
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Samara Region |
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Saratov region |
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Ulyanovsk region |
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|
URAL FEDERAL DISTRICT |
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Kurgan region |
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Sverdlovsk region |
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Tyumen region |
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Chelyabinsk region |
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Khanty-Mansi Autonomous Okrug - Ugra |
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Yamalo-Nenets Autonomous District |
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SIBERIAN FEDERAL DISTRICT |
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Altai Republic |
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Tyva Republic |
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The Republic of Khakassia |
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Altai region |
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Transbaikal region |
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Krasnoyarsk region |
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Irkutsk region |
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Kemerovo region |
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Novosibirsk region |
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Omsk region |
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Tomsk region |
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The Republic of Buryatia |
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FAR EAST FEDERAL DISTRICT |
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The Republic of Sakha (Yakutia) |
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Primorsky Krai |
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Khabarovsk region |
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Amur region |
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Kamchatka Krai |
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Magadan Region |
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Sakhalin Region |
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Jewish Autonomous Region |
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Chukotka Autonomous Okrug |
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|
BAIKONUR |
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|
Baikonur |
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Why the high share of VAT deductions for the 2nd quarter of 2019 is dangerous
When the company's deduction rate is above average, inspectors may ask for clarification. If your arguments do not convince them, the manager and the chief accountant can be invited for a conversation or the company will be included in the plan of on-site inspections.
A high indicator can be for objective reasons. Then, in response to the request, it is enough to write that the high proportion of the deduction is not an error. Explain the reasons. They can be different: they bought expensive equipment, announced deductions from previous quarters, etc. Attach copies of invoices with large amounts to the explanations.
The high proportion of VAT deductions may lead to close scrutiny by auditors. How is the safe percentage of VAT deductions calculated, where to find its value and how is it applied?
About this - in an interview with the IRI FTS specialist on cameral control.
- Alevtina Yurievna, in 2007 one of the criteria for selecting VAT payers for on-site inspection was the following - a high proportion of deductions from the amount of calculated VAT for the previous 12 months. This figure was set at 89%. What is the current average share of VAT deductions for taxpayers not dealing with the export of goods abroad?
As of 01.01.2018, the average share of VAT deductions in Russia is 88.06%. In addition, the indicator of the average share of VAT deductions can be determined for each region. It can be either lower or higher than the average share of deductions in the country.
- The Federal Tax Service does not inform taxpayers of data on safe deductions. Obviously, they can be calculated based on some information posted on the FTS website?
Yes, you can check what the current average share of deductions is based on the data from the 1-VAT report. The official information of the 1-VAT report is presented in the tables on the website of the Federal Tax Service of Russia: nalog.ru → Other functions of the Federal Tax Service of Russia → Statistics and Analytics → Data on the forms of statistical tax reporting.
The tax service publishes this report in two forms - consolidated and broken down by constituent entities of the Russian Federation.
Basically, a company can calculate a safe share of VAT deductions using the following formula:
The share of VAT deductions in Russia / for a specific region \u003d The amount of VAT deductions (line 210 of the 1-VAT report for the Russian Federation / for the region) / Tax to be accrued (line 110 of the 1-VAT report for the Russian Federation / for the region) х 100%
That is, when determining the safe share of deductions for those who are not engaged in export operations, only operations subject to taxation are taken into account. tax ratesprovided for in paragraphs. 2-4 st. 164 of the Tax Code of the Russian Federation.
For example, according to the information reflected in the regional 1-VAT report posted on the website of the Federal Tax Service of Russia, the safe share of VAT deduction in Moscow as of 01.01.2018 is 88.9% (12,742,673,812 rubles / 14,159,263 RUB 499 x 100%).
- Is there a gradation of the safe share of deductions by industry - construction, manufacturing, trade, etc.?
At present, the tax service does not publish publicly available data on the share of deductions by industry. However, if the share of VAT deductions for a particular taxpayer significantly differs from the average, when conducting office check the inspector can take into account the industry specificity that affects the tax deductions.
The taxpayer can also refer to the industry-specific features of his activities in the explanations.
- As we understand, the share of deductions is determined for 12 months. What report 1-VAT should be guided by when determining the share safe deductions at the end of the first quarter of 2018?
To determine the share of safe deductions for tax return for VAT for the I quarter of 2018, you must be guided by the data of the 1-VAT report as of 01.01.2018, which is based on VAT returns for the following tax periods: IV quarter 2016, I-III quarters 2017
- How can an organization that has not had export operations determine whether the share of VAT deductions declared by it in the declaration corresponds to a safe value? Which declaration lines to use for the calculation?
The share of VAT deductions is determined as follows:
The share of VAT deductions of the taxpayer \u003d The amount of deductions declared (line 190 of section 3 of the VAT declaration) / The amount of calculated VAT, taking into account the recovered amounts (line 118 of section 3 of the VAT declaration) x 100%
The resulting share of deductions should be compared with the average (safe) share of deductions in the region.
- If the share of VAT deductions for the organization is higher than the safe share for the region, then the auditors may be interested in it. What actions can they take: request an explanation, summon the commission, schedule an on-site inspection?
Exceeding the safe share of VAT deductions is just one of the criteria for assessing tax risks used by inspections when selecting taxpayers for on-site audits. In itself, such an excess does not mean automatic inclusion in the inspection plan. However, if there are other alarming criteria, the tax authority may decide to schedule an on-site audit.
However, for the same reason, companies that are trying to get away from unnecessary control by the tax authorities by adjusting the deductions to the required amount should understand that the indication of deductions deliberately below a safe value cannot guarantee a lack of attention from tax inspectors.
Let me also remind you that the tax authorities have the right to:
- summon taxpayers to provide explanations by sending a written notification. Both the head of the organization and its representative with the appropriate power of attorney can appear to give explanations to the inspection;
- send the taxpayer a request for clarification. Accordingly, you need to be ready to present them.
There should be no claims from the inspectors if the taxpayer is able to show that he is calculating tax liabilities in accordance with the law, and this is confirmed by the documents he has.
for the 1st quarter of 2019 and the 4th quarter of 2018
Safe share of VAT deductions
Q1 2019 and Q4 2018
Safe share of VAT deductions the average for the Russian Federation, according to the Federal Tax Service, is 89.2%.
The share of VAT deductions of the organization is determined by the formula of the Federal Tax Service of the Russian Federation:
|
Share of deductions by company |
All deductions for the quarter |
The whole amount of accrued VAT |
The result is then compared with the regional value from the table.
If the percentage of deductions is greater than the average, then there is a risk of getting on-site inspection.
To avoid this, some of the deductions can be carried over to the next quarter.
Example
The organization has accrued VAT for the I quarter of 2019 - 2,000,000 rubles, deductions - 1,100,000 rubles. How to determine the share of VAT deductions for the 1st quarter of 2019?
(1,100,000 rubles: 2,000,000 rubles x 100%) \u003d 55%
A decree was signed on renaming the Kemerovo region
Now, instead of the name Kemerovo Region, the name Kemerovo Region - Kuzbass will be used.
The corresponding amendments have been made to the Constitution of the Russian Federation.
(Decree of the President of the Russian Federation of March 27, 2019 No. 130)
Safe share of VAT deductions for Q1 2019
To compare the VAT deduction share with the safe one, you must first calculate it in your company.
1. First, add up the amount of VAT charged for the quarter.
2. After that, you need to add up the amount of deductions for the same period.
Example
The organization is registered in the Belgorod region. The amount of VAT charged for the 1st quarter of 2019
year - 1 784 354 rubles. The amount of deductions for the same period is RUB 989,537.
The share of the company's deductions is 55.5% (989 537: 1 784 354 X 100).
This is below the regional average (89.2%).
|
Region |
Share of deductions,% |
|
Belgorod region |
|
|
Bryansk region |
|
|
Vladimir region |
|
|
Voronezh region |
|
|
Ivanovo region |
|
|
Kaluga region |
|
|
Kostroma region |
|
|
Kursk region |
|
|
Lipetsk region |
|
|
Moscow region |
|
|
Oryol Region |
|
|
Ryazan Oblast |
|
|
Smolensk region |
|
|
Tambov Region |
|
|
Tver region |
|
|
Tula region |
|
|
Yaroslavl region |
|
|
moscow city |
|
|
Republic of Karelia |
|
|
Komi Republic |
|
|
Arhangelsk region |
|
|
Vologodskaya Oblast |
|
|
Kaliningrad region |
|
|
Leningrad region |
|
|
Murmansk region |
|
|
Novgorod region |
|
|
Pskov region |
|
|
saint Petersburg city |
|
|
Nenets Autonomous District |
|
|
NORTH - CAUCASIAN FEDERAL DISTRICT |
|
|
The Republic of Dagestan |
|
|
The Republic of Ingushetia |
|
|
Chechen Republic |
|
|
Stavropol region |
|
|
SOUTHERN FEDERAL DISTRICT |
|
|
Republic of Adygea |
|
|
Republic of Kalmykia |
|
|
Republic of Crimea |
|
|
Krasnodar region |
|
|
Astrakhan region |
|
|
Volgograd region |
|
|
Rostov region |
|
|
sevastopol city |
|
|
Republic of Bashkortostan |
|
|
Mari El Republic |
|
|
The Republic of Mordovia |
|
|
Republic of Tatarstan |
|
|
Udmurt republic |
|
|
Chuvash Republic |
|
|
Kirov region |
|
|
Nizhny Novgorod Region |
|
|
Orenburg region |
|
|
Penza region |
|
|
Perm region |
|
|
Samara Region |
|
|
Saratov region |
|
|
Ulyanovsk region |
|
|
URAL FEDERAL DISTRICT |
|
|
Kurgan region |
|
|
Sverdlovsk region |
|
|
Tyumen region |
|
|
Chelyabinsk region |
|
|
Khanty-Mansi Autonomous Okrug - Ugra |
|
|
Yamalo - Nenets Autonomous District |
|
|
SIBERIAN FEDERAL DISTRICT |
|
|
Altai Republic |
|
|
The Republic of Buryatia |
|
|
Tyva Republic |
|
|
The Republic of Khakassia |
|
|
Altai region |
|
|
Krasnoyarsk region |
|
|
Irkutsk region |
|
|
Kemerovo region |
|
|
Novosibirsk region |
|
|
Omsk region |
|
|
Tomsk region |
|
|
Transbaikal region |
|
|
The Republic of Sakha (Yakutia) |
|
|
Primorsky Krai |
|
|
Khabarovsk region |
|
|
Amur region |
|
|
Kamchatka Krai |
|
|
Magadan Region |
|
|
Sakhalin Region |
|
|
Jewish Autonomous Region |
|
|
Chukotka Autonomous Okrug |
|
|
BAIKONUR |
|
|
Baikonur |
|
The indicators are calculated based on the 1-VAT report published on the FTS website.
Safe share of VAT deductions for Q4 2018
Average safe share of VAT deductions for Q4 2018 - 86.9%
|
Region |
Share of deductions,% |
|
CENTRAL FEDERAL DISTRICT |
|
|
Belgorod region |
|
|
Bryansk region |
|
|
Vladimir region |
|
|
Voronezh region |
|
|
Ivanovo region |
|
|
Kaluga region |
|
|
Kostroma region |
|
|
Kursk region |
|
|
Lipetsk region |
|
|
Moscow region |
|
|
Oryol Region |
|
|
Ryazan Oblast |
|
|
Smolensk region |
|
|
Tambov Region |
|
|
Tver region |
|
|
Tula region |
|
|
Yaroslavl region |
|
|
moscow city |
|
|
NORTH-WESTERN FEDERAL DISTRICT |
|
|
Republic of Karelia |
|
|
Komi Republic |
|
|
Arhangelsk region |
|
|
Vologodskaya Oblast |
|
|
Kaliningrad region |
|
|
Leningrad region |
|
|
Murmansk region |
|
|
Novgorod region |
|
|
Pskov region |
|
|
saint Petersburg city |
|
|
Nenets Autonomous District |
|
|
NORTH CAUCASIAN FEDERAL DISTRICT |
|
|
The Republic of Dagestan |
|
|
The Republic of Ingushetia |
|
|
Kabardino-Balkar Republic |
|
|
Karachay-Cherkess Republic |
|
|
Republic of North Ossetia - Alania |
|
|
Chechen Republic |
|
|
Stavropol region |
|
|
SOUTHERN FEDERAL DISTRICT |
|
|
Republic of Adygea |
|
|
Republic of Kalmykia |
|
|
Republic of Crimea |
|
|
Krasnodar region |
|
|
Astrakhan region |
|
|
Volgograd region |
|
|
Rostov region |
|
|
sevastopol city |
|
|
VOLGA FEDERAL DISTRICT |
|
|
Republic of Bashkortostan |
|
|
Mari El Republic |
|
|
The Republic of Mordovia |
|
|
Republic of Tatarstan |
|
|
Udmurt republic |
|
|
Chuvash Republic |
|
|
Kirov region |
|
|
Nizhny Novgorod Region |
|
|
Orenburg region |
|
|
Penza region |
|
|
Perm region |
|
|
Samara Region |
|
|
Saratov region |
|
|
Ulyanovsk region |
|
|
URAL FEDERAL DISTRICT |
|
|
Kurgan region |
|
|
Sverdlovsk region |
|
|
Tyumen region |
|
|
Chelyabinsk region |
|
|
Khanty-Mansi Autonomous Okrug - Ugra |
|
|
Yamalo-Nenets Autonomous District |
|
|
SIBERIAN FEDERAL DISTRICT |
|
|
Altai Republic |
|
|
The Republic of Buryatia |
|
|
Tyva Republic |
|
|
The Republic of Khakassia |
|
|
Altai region |
|
|
Krasnoyarsk region |
|
|
Irkutsk region |
|
|
Kemerovo region |
|
|
Novosibirsk region |
|
|
Omsk region |
|
|
Tomsk region |
|
|
Transbaikal region |
|
|
FAR EAST FEDERAL DISTRICT |
|
|
The Republic of Sakha (Yakutia) |
|
|
Primorsky Krai |
|
|
Khabarovsk region |
|
|
Amur region |
|
|
Kamchatka Krai |
|
|
Magadan Region |
|
|
Sakhalin Region |
|
|
Jewish Autonomous Region |
|
|
Chukotka Autonomous Okrug |
|
|
BAIKONUR |
|
|
Baikonur |
|
Indicators are calculated based on the 1-VAT report, published on the FTS website. The safe share is calculated for transactions that are subject to VAT at rates of 10 and 18 percent, excluding tax amounts and deductions for transactions with a zero rate.
Tax deduction for VAT is the amount of input tax by which the taxpayer has the right to reduce the amount of VAT calculated to be paid. The procedure for providing such a deduction is regulated by Art. 171 of the Tax Code of the Russian Federation.
There are a number of conditions under which the tax cannot be claimed for deduction:
- The acquired resources, for which the deduction was claimed, must be used in the future for transactions with VAT;
- VAT is confirmed by a correctly filled invoice.
Input VAT is recorded on account 19.
Safe share of VAT deductions
According to the letter of the Federal Tax Service dated 17.07.2003 N AS-4-2 / \u200b\u200b12722 "On the work of the commissions of tax authorities on the legalization of tax base», The tax authorities will call for a commission if, within several quarters, the taxpayer claimed more than 89% of the outgoing tax to be deducted. 89% is the baseline safe deduction shareThat is, if a company claims to deduct VAT above the mark expected by the tax authorities, then the inspectors will pay more attention to it.
The share of VAT deductions is a tool by which tax authorities determine which taxpayer to check in the first place.
Companies have the right to decide whether to take this indicator into account or not. Since there are no tax sanctions for exceeding this norm.
An example of calculating the share of VAT deductions with postings
Omega LLC purchased goods and materials for resale in the amount of 575,300 rubles. (incl. input VAT 87,757.63 rubles). The product was sold for 690,360 rubles. (including outgoing VAT RUB 105,309.15). To be paid 17,551.52 rubles. The table below shows the postings for receiving inventory and posting VAT.
| Debit | Credit | Amount, rub. | Content |
| 41 | 60 | 487 542,37 | Goods and materials received |
| 19 | 60 | 87 757,63 | Input VAT included |
| 68 | 19 | 87 757,63 | VAT accepted for deduction |
| 62 | 90 | 690 360 | Goods and materials sold to the buyer |
| 90 | 68 | 105 309,15 | Outgoing VAT |
83.3% of the calculated tax amount is claimed for deduction (87 757.63 ÷ 105 309.15 × 100). That is, the reason for checking VAT with tax authorities in in this case no.
Bsafe share of VAT deductions in regions
In addition to the total figure of 89% for the Russian Federation, tax authorities calculate the claimed share of deductions in the context of each individual constituent entity of the Russian Federation. For this, data on the amount of calculated tax and the amount of declared VAT deducted are summarized in a single 1-VAT report based on declarations submitted in a specific region. Based on this form, you can calculate safe deduction share in the region of interest independently. For this, the formula is used:
Dv \u003d Нв ÷ Нр × 100, where
Dv -% deductions;
Нв - tax charged for deduction;
Нр - sales tax.
As of 02/01/2016, it is necessary to be guided by the values \u200b\u200bindicated in the table (click to open)
| Region | Share of deductions,% |
|
| 1 | Adygea | 91,2 |
| 2 | Altai | 93,1 |
| 3 | Altai kr. | 89,4 |
| 4 | Amurskaya ob. | 88,6 |
| 5 | Arkhangelsk ob. | 91,1 |
| 6 | Astrakhan ob. | 79,5 |
| 7 | Bashkortostan | 90,6 |
| 8 | Belgorod ob. | 93,6 |
| 9 | Bryansk ob. | 91,2 |
| 10 | Buryatia | 83,7 |
| 11 | Vladimirskaya ob. | 84,1 |
| 12 | Volgograd ob. | 87,8 |
| 13 | Vologda ob. | 87,2 |
| 14 | Voronezh ob. | 95,4 |
| 15 | Dagestan | 85,7 |
| 16 | Jewish AO | 94,9 |
| 17 | Zabaikalsky kr. | 99 |
| 18 | Ivanovskaya ob. | 93 |
| 19 | Ingushetia | 92,9 |
| 20 | Irkutsk ob. | 87,7 |
| 21 | Kabardino-Balkarian r. | 95,2 |
| 22 | Kaliningrad ob. | 66,9 |
| 23 | Kalmykia | 127,1 |
| 24 | Kaluga ob. | 89 |
| 25 | Kamchatka kr. | 82,6 |
| 26 | Karachay-Cherkesskaya r. | 92,8 |
| 27 | Karelia | 84,7 |
| 28 | Kemerovo ob. | 86,2 |
| 29 | Kirovskaya ob. | 88,2 |
| 30 | Komi | 75,9 |
| 31 | Kostroma ob. | 88,1 |
| 32 | Krasnodar kr. | 90,1 |
| 33 | Krasnoyarsk region | 80,9 |
| 34 | Kurgan ob. | 83,4 |
| 35 | Kursk ob. | 89,5 |
| 36 | Leningradskaya ob. | 80,1 |
| 37 | Lipetsk ob. | 92,2 |
| 38 | Magadan ob. | 76 |
| 39 | Mari El Republic | 88,1 |
| 40 | Mordovia | 90,4 |
| 41 | Moscow | 90,4 |
| 42 | Moscow ob. | 90,4 |
| 43 | Murmansk ob. | 79 |
| 44 | Nenets Autonomous District | 148 |
| 45 | Nizhny Novgorod ob. | 89,1 |
| 46 | Novgorod ob. | 86,6 |
| 47 | Novosibirsk ob. | 91,3 |
| 48 | Omsk ob. | 86,5 |
| 49 | Orenburg ob. | 82 |
| 50 | Orlovskaya ob. | 92,8 |
| 51 | Penza ob. | 90,1 |
| 52 | Perm kr. | 85,2 |
| 53 | Primorsky kr. | 93,2 |
| 54 | Pskov ob. | 91 |
| 55 | Rostov ob. | 89,8 |
| 56 | Ryazan about. | 87,1 |
| 57 | Samara ob. | 88,3 |
| 58 | St. Petersburg | 91,4 |
| 59 | Saratov ob. | 88,8 |
| 60 | Sakha (Yakutia) | 78,8 |
| 61 | Sakhalin ob. | 90,3 |
| 62 | Sverdlovsk ob. | 88,1 |
| 63 | North Ossetia Alania | 90,5 |
| 64 | Smolensk ob. | 90,7 |
| 65 | Stavropol kr. | 93,6 |
| 66 | Tambov ob. | 94,5 |
| 67 | Tatarstan | 91,7 |
| 68 | Tverskaya ob. | 89,9 |
| 69 | Tomsk ob. | 83,6 |
| 70 | Tula ob. | 91,5 |
| 71 | Tyva | 88,2 |
| 72 | Tyumen ob. | 90,1 |
| 73 | Udmurt r. | 87,7 |
| 74 | Ulyanovsk ob. | 92,2 |
| 75 | Khabarovsk kr. | 89,6 |
| 76 | Khakassia | 90,6 |
| 77 | Khanty-Mansiysk-Yugra Autonomous Okrug | 69,3 |
| 78 | Chelyabinsk ob. | 89,4 |
| 79 | Chechen r. | 100,2 |
| 80 | Chuvash district | 84,9 |
| 81 | Chukotka Autonomous Okrug | 76,7 |
| 82 | Yamalo-Nenets Autonomous District | 82,4 |
| 83 | Yaroslavl ob. | 87,2 |
| 84 | Sevastopol | 86,8 |
| 85 | Simferopol | 84,5 |
As can be seen from the table, in some constituent entities of the Russian Federation (Nenets Autonomous Okrug or the Republic of Kalmykia), tax authorities will be loyal even to VAT refunds from the budget.
For example, the company is located in the Oryol region. During the tax period, 354,000 rubles were collected. input VAT and 387,000 rubles. - outgoing. The share of deductions is 91.47%. The indicator exceeds the general norm in the Russian Federation, but the inspectors will not be summoned to the commission, since the norm of 92.2% is set at the level of the subject.
If there is a lot of input VAT and it exceeds the recommended values, 2 options are possible:
- Leave the actual data and wait for a call to the commission;
- Transfer part of the deductions to later periods.
In the first case, an explanatory letter can be attached to the declaration indicating the reasons for exceeding the permissible percentage of the deduction share.
If the organization has chosen method 2, then the deductions can be carried over to later tax periods, but not more than 3 years from the date of capitalization of goods and materials. This right has appeared for taxpayers since 01.01.2015, and it is regulated by clauses 1.1 of Art. 172 of the Tax Code of the Russian Federation. Tax is deductible in that tax periodwhen the company decided to actually claim it. At the same time, the incoming invoice is recorded in the purchase book for this particular quarter.
However, from this rule there are exceptions. The tax must be presented for deduction in a lump sum if:
- the subsequent sale of assets is taxed at a rate of 0% ( Letter from the Inspectorate of the Federal Tax Service of Russia dated 04/13/2016 N SD-4-3 / 6497 @);
- objects of fixed assets, equipment for installation or intangible assets ( Letter of the Ministry of Finance of Russia dated 09.04.2015 N 03-07-11 / 20293);
- advances paid to suppliers or invoices received from tax agents ( Letter of the Ministry of Finance of the Russian Federation of 09.04.2015 N 03-07-11 / 20290). ⊕
Let's look at an example.
An example of calculating the safe share of VAT deductions
The company "Lik" is located in the Vladimir region. On 29.09.2015, a batch of goods and materials was purchased for resale in the amount of 468,557 rubles. (including VAT 71,322.25 rubles). The cost of delivery services was 45,000 rubles. (including VAT 6,864.41 rubles). During the 3rd quarter, 338,754.23 rubles were collected. input VAT and 420,305.07 rubles. - outgoing. Before submitting the VAT return, the chief accountant calculated the percentage of the deduction, which was 99.19% ((338 754.23 + 71 322.25 + 6 864.41) ÷ 420 305.07 × 100). The company's management decided not to declare input VAT on the last batch of goods so as not to be included in the tax inspections plan.
Postings
| date | Debit | Credit | Amount, rub. | |
| 29.09.2015 | 41 | 60 | 397 234,75 | The item is accepted for registration |
| 19 | 60 | 71 322,25 | Input VAT included | |
| 44 | 76 | 38 135,59 | Accepted expenses for delivery of goods and materials | |
| 19 | 76 | 6 864,41 | Input VAT included | |
| 68 | 19 | 6 864,41 | VAT on delivery is deducted | |
| 01.10.2015 | 68 | 19 | 71 322,25 | VAT on the batch of goods and materials presented for deduction |
SALT on account 19 for the 3rd quarter of 2015 will look like this: (click to open)
| Turnover for the period | Final balance | |||
| date | Debit | Credit | Debit | Credit |
| 338 754,23 | 338 754,23 | |||
| 29.09.2015 | 71 322,25 | 71 322,25 | ||
| 29.09. 2015 | 6 864,41 | 6 864,41 | ||
| Total | 416 940,89 | 345 618,64 | 71 322,25 |
The proportion of the deduction in this case is 82.23% (345 618.64 ÷ 420 305.07 × 100). The indicator is lower than the basic standard of 89% established for Russia, but remains at a safe level, since in the Vladimir region the allowable limit is 84.1%.
Summary
Companies are not required to account for deduction rates. But financial leaders should be aware that by claiming a deduction greater than the norm, the risk of verification increases significantly. Since the inspectors of the Federal Tax Service Inspectorate use this data as a criterion for selecting firms - candidates for verification. And if there is no way to explain the reasons for deviations from regional norms, you can "run into" an on-site check. Safe share of VAT deductions is a guarantee of reduced attention from tax authorities.
