Calculate safe vat deduction. VAT deduction. Central Federal District
All VAT payers must report to the inspection for the III quarter of 2017 no later than October 25. If a company reflects a significant share of tax deductions in the declaration, this will attract the attention of tax authorities. In addition, this fact may become the basis for an exit tax audit.
How to determine the safe deduction rate? This is what our article is about.
Consequences of a low tax burden
According to tax authorities, low the tax burden for VAT - a reason to call the taxpayer for a commission. Identification of such taxpayers is carried out on the basis of VAT declarations submitted for a number of tax periods, in which the ratio of the amount of deductible VAT to the amount of the calculated tax from the tax base was 89 percent or more (letter of the Federal Tax Service of the Russian Federation of 17.07.2013 No. AS-4- 2/12722 "On the work of the commissions tax authorities on the legalization of the tax base ").
True, the Ministry of Finance of the Russian Federation recently canceled this clarification of the tax service (letter dated 21.03.2017 No. ED-4-15 / 5183). But this does not mean at all that the tax authorities will stop comparing the amount of the deduction of taxpayers indicated in the declarations with the permissible indicators for the region. In any case, clause 3 of the Public Criteria for Risk Assessment states that a company has a risk of being included in the on-site inspection plan if the share of VAT deductions is equal to or exceeds 89 percent of the amount of accrued tax.
Please note: a low tax burden alone is not evidence of tax evasion. The Inspectorate of the Federal Tax Service can charge additional taxes and fine for non-payment of taxes only if, based on the results of the tax audit, violations of the Tax Code of the Russian Federation are established (clause 50 of the Resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 No. 57).
How to determine the safe deduction rate
To determine the percentage of deductions, you need to do the following:
1. Add up the amount of VAT charged for the last four quarters.
2. Add up the deductions for the last four quarters.
3. Divide the total amount of deductions by the total amount of VAT charged.
- 1 VAT rates and deductions 2 Determination of VAT amounts 3 Safe share of VAT deductions 4 Calculating a safe share of VAT deductions 5 When VAT deductions are not accepted
Almost everyone has come across the abbreviation VAT. This is an additional value tax that is collected from manufacturers of various products. More precisely, the buyers themselves pay the tax: the VAT percentage is included in the cost of the finished product.
Safe VAT deduction in 2016 is definitely an important topic for any entrepreneur. Having understood this issue, you can pay minimum amount tax within the limits established Tax Code... A deduction is the amount by which the tax is allowed to be reduced.
VAT is sent for deduction if there is an invoice - an accounting document, the absence of which will entail a refusal to consider the request. The invoice is drawn up not by the taxpayer himself, but by the counterparties with whom he cooperates.
It is not so easy to understand all the intricacies of VAT: even an accounting employee who knows his business may experience some difficulties in tax "intricacies". This is because VAT is regulated by a huge number of regulations. This material will help you to successfully understand the intricacies of taxation.
VAT rates and deductions
There are three VAT rates in total:
-
18% — maximum size rates that apply to most properties;
10% - the size of the rate imposed on children and food products;
0% - the rate for companies engaged in the export of products (documentary evidence is required, which is provided to the tax authorities).
To calculate the amount of VAT, the total amount of proceeds is taken, but the determining factor is the added value, discussed below in the example with toothpaste (at each stage of the purchase of materials, production and sale of products, the supplier, manufacturer and trader pay only their “added” value).
VAT is paid for products, work and services, respectively, deductions are the amounts of "input" VAT. The distributor, having sold a batch of his products, deducts the VAT of the manufacturing enterprise and the VAT of the supplier of raw materials. Consequently, VAT is paid on the seller's proceeds.
Determination of VAT amounts
It is best to understand the principles of calculating VAT with a visual example (in this case, the production and sale of toothpaste is considered). The raw material supplier provides the pasta manufacturer with the necessary raw materials and materials. He, in turn, takes care of the sale of the final product to the trading company. The price of toothpaste is formed by the cost of raw materials, production and transportation costs, the planned percentage of the company's income and VAT, which the manufacturer added to its part of the cost.
Presumably, the purchase of raw materials cost 118 rubles. (taking into account the VAT rate of 18%, which equals 18 rubles). The manufacturer sold the toothpaste of the trading company for 236 rubles. (the rate of 18% is 36 rubles). A trading company sells pasta for 302 rubles. (at the same VAT rate it is equal to RUB 46). Since the supplier of raw materials was the first to pay VAT in the amount of 18 rubles, the manufacturer takes this into account and pays not 36 rubles, but 18 rubles. (36-18 \u003d 18). The seller will pay instead of 46 rubles. the resulting difference from the previous VAT (46-36 \u003d 10 rubles).
How to determine the amount of VAT
Safe share of VAT deductions
Thanks to VAT deductions, taxpayers can significantly save on cash payments. Usually, exceeding the safe deduction threshold by more than 89% may entail interest from the Federal Tax Service of the Russian Federation. But the statement of 89% is not entirely true, because each region of Russia has its own safe share of deductions.
With the help of the recommended deductions, you can avoid attracting undue attention from the tax office, the main thing is not to go above the established limits. If the amount deducted is above average, there is a risk of getting caught. High enough values \u200b\u200bare analyzed by the inspectorate, and this will certainly alert the tax authorities.
In order to avoid possible troubles in the future, it is necessary to lower the share to average values, and transfer the deductions to a more favorable time. The Code allows transfers of deductions for up to three years.
The safe share of VAT deductions differs depending on the region of the Russian Federation
Calculating the safe share of VAT deductions
For example, for the Moscow region, a safe deduction of VAT is 90.4%. For simplicity of calculations, there is an amount of 8000 rubles, the VAT of which is 1220 rubles. (8000 / 1.18 * 0.18 \u003d 1220). The regulated percentage of 90.4% is multiplied by the VAT amount of 1220 rubles. (1220 * 90.4% \u003d 1103). The amount is 1103 rubles. and there is a tax deduction, and the company must pay 117 rubles. (1220-1103 \u003d 117), which is 9.6% of the value added tax.
The term of the VAT tax period is a quarter, therefore it is necessary to calculate the deductions on the basis of the declaration for 12 months (i.e. for 4 quarters).
Safe VAT deduction in 2016
When VAT deductions are not accepted
An increase in the safe share of deductions entails an increase in the total amount of VAT that the taxpayer must pay. There are several known cases when the payer cannot reimburse the amount:
-
an early statement of the deduction will serve as the reason for its withdrawal by the tax (if the invoice meets an earlier date than the deduction itself);
if the company handed over a copy of the invoice instead of the original document (it may be that the court considers such a violation to be a formality, because it is easy to eliminate it by providing the original);
tax officials will not be able to accept the refund if the deduction is postponed (it is easy to fix it - you need to clarify the data in the declaration)
It is possible that the deduction of the total amount of VAT was mistakenly accepted. In this case, it is necessary to issue an accounting statement, which notes information about the error and indicates the reporting tax period, or use special accounting entries.
In some cases VAT deductions may not be accepted
Even if everything is in order with VAT deductions, one should not relax. The reason for the visit of the tax authorities may be the profitability of production, the tax burden, comparison wages with average, minimum indicators, etc.
DOWNLOAD TABLE How to find out the size of the safe share of VAT deductions in 2016
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 for tax authorities, the main criterion is 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, margin, 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 safe share deduction 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 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 restored 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 exactly 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 weight 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 on safe share of VAT deduction for the 1st, 2nd, 3rd and 4th quarters of 2018 and the 1st 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% |
| Yaroslavskaya oblast | 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% |
| Vologda Region | 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% |
| Udmurtia | 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% |
| Zabaykalsky Krai | 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: Share of VAT deductions by region \u003d 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.
for Q1 2019 and Q4 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 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 |
|
|
Yaroslavskaya oblast |
|
|
moscow city |
|
|
Republic of Karelia |
|
|
Komi Republic |
|
|
Arhangelsk region |
|
|
Vologda Region |
|
|
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 |
|
|
Udmurtia |
|
|
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 |
|
|
Zabaykalsky Krai |
|
|
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 |
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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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Yaroslavskaya oblast |
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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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Vologda Region |
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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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Udmurtia |
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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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The Republic of Buryatia |
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Tyva Republic |
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The Republic of Khakassia |
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Altai 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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Zabaykalsky Krai |
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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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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 of 17.07.2003 N АС-4-2 / \u200b\u200b12722 "On the work of the commissions of tax authorities on the legalization of the tax base", the tax authorities will summon the 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 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
The company Omega LLC acquired goods and materials for resale in the amount of 575,300 rubles. (including input VAT RUB 87,757.63). 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 tax authorities have no reason to check VAT in this case.
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-Cherkess river | 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 | Leningrad ob. | 80,1 |
| 37 | Lipetsk ob. | 92,2 |
| 38 | Magadan ob. | 76 |
| 39 | Mari El | 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 | Yaroslavskaya 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.
In case 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 at a time if:
- subsequent disposal of assets is taxed at a rate of 0% ( Letter of 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.
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 deduction rate, which amounted to 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 get into the plan of tax inspections.
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 from a 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" on-site check. Safe share of VAT deductions is a guarantee of reduced attention from tax authorities.
