VAT convector online. How to calculate VAT correctly - formula and example? How to deduct VAT from the total amount

The presented online calculator allows you to instantly calculate one of the following parameters:

Separate VAT from the amount when there is a value that includes tax, from which the tax amount needs to be calculated;
Add VAT to the amount when there is a value that does not include tax, to which you need to add a tax amount.

Instructions for using the online VAT calculator

To use the calculator, allocate or calculate VAT online, you need to follow two simple steps.

To calculate tax:

In the field of the left calculator, enter the amount excluding VAT.
Check the box next to the desired rate - 10 or 18 percent.

The calculator performs calculations online in real time on its own. The tax amount and cost including tax are automatically calculated and shown below immediately after entering the amount in the form field.

To highlight tax:

Enter the amount including VAT in the field of the right calculator.
Check the box next to the tax rate - 10 or 18 percent.

The calculator instantly calculates the tax amount online from the specified amount. The calculation result is shown immediately after entering the total value in the form field.

If, after receiving the result, you need to carry out another online calculation, remove the numerical value from the field for indicating the amount and enter a new one - the calculator will immediately calculate online and show the result - allocated or accrued VAT.

Formulas for calculating tax

The operating principle of this online calculator is based on the calculation formulas presented below.

Using these formulas, you can independently calculate the required value - separate VAT from the cost of goods. works of services or add it to the available amount.

As a rule, the need to highlight tax arises when receiving documents from a supplier that indicate one amount that already includes the tax amount. VAT must be separated from the total cost and sent for reimbursement from the budget. To do this, you need to identify the applicable rate, and then, using an online calculator or formula, calculate the tax and the amount without it.

The need to charge tax on the cost arises when preparing documents for the buyer, when the sale price is known, and the tax payable to the budget must be added to it.

What you need to know about value added tax

VAT is paid by organizations and entrepreneurs whose activities include the sale of goods, services and works, as well as those engaged in the export and import of products through customs.

Who does not pay VAT:

Firms and individual entrepreneurs who have chosen a simplified taxation system.
UTII users.
When the revenue from the activity does not exceed 2 million rubles. per year. In order for the tax service to grant an exemption from payment of the contribution, it is necessary to submit a corresponding application to the Federal Tax Service at the place of registration of the organization or individual entrepreneur.

What are the rates:

The basic and more common rate is 18%.
The reduced fee is 10%. The possibility of its use is regulated by law and is applied in the following cases:

Sales of products that fall into the children's category.
Sale of educational literature.
Food products, the list of which is regulated in Art. 164 Tax Code of the Russian Federation.
Certain medications and drugs.
Breeding animals.

0% rate is preferential. The rules for its application are written down in Article 164 of the Tax Code of the Russian Federation. The right to it is formalized in documentary form.

How to add VAT to an amount at a rate of 18 percent

An online calculator is not always at hand, so it is important to be able to independently calculate and allocate VAT.

To calculate the value added tax rate of 18% of the taxable tax base, it is necessary to make calculations using the formula:

N – accrued amount of tax contribution;
NB - tax base - the value obtained from the sale of goods, services or work, including excise taxes, but excluding taxes.

Example 1 accruals at a rate of 18 percent:

Ivushka LLC sold goods subject to VAT in an amount equal to 20 rubles. per unit of production. A total of 20,000 copies were sold. In accordance with Art. 164 of the Tax Code of the Russian Federation for this product a rate of 18% is established. You need to calculate the tax amount.

NB = Price for 1 piece. X number of copies sold = 20 X 20,000 = 400,000 rubles.

2. Calculation of accrued tax:

H = 400000 X 18/ 100 = 72000;

3. Value with accrued VAT = 400000 + 72000 = 472000;

NB x 1.18 = Amount of funds paid including VAT.

400000 x 1.18 = 472000.

You can check the values from the example in an online calculator, resulting in the VAT value:

Example 2 - tax accrual of 18%:

IP "Kalinin" provided services for the company ZAO "Kolos" in the amount of 120,000 rubles. What VAT should be charged?

1. Amount of funds including tax = 120,000 x 1.18 = 141,600.

2. N = 141,600 – 120,000 = 21,600.

In this way, you can also easily and quickly calculate the amount of this tax fee.

We check the calculation result by substituting the original values into the online calculator.

The result given by the calculator:

How to calculate tax at a rate of 10 percent

A tax rate of 10% is calculated according to the same scheme as with VAT of 18%. The scheme and actions are the same, the only difference is in the meaning.

Formula for calculation:

H = volume of funds received from the sale of goods, services or works X 10%.

Example of calculating VAT 10%

IP Ivanov A.G. sold educational literature to the enterprise Sputnik LLC in the amount of 45,000 rubles. It is necessary to calculate the amount at a rate of 10%.

H = 45,000 x 10/ 100 = 4500.

The total calculated tax is 4,500 rubles.

Amount including VAT = 45,000 + 4500 = 49,500 rubles.

Checking in the online calculator:

How to separate VAT from the amount

In some situations, it becomes necessary to allocate an already taken into account tax fee from the available amount. For example, such an operation may be necessary when paying in advance for goods. Then the seller makes calculations according to the existing formula:

VAT value (N) = Value with VAT (SN) x calculated VAT rate (C);

The calculated rate depends on the percentage, so 18% is 18/118, and 10% is 10/110;

At a rate of 18%

Formula for highlighting:

VAT value (N) = CH x C;

Where N is the amount of tax; CH – the total amount of the received payment including VAT.

Example of allocation 18%

The company "Kit" is engaged in the sale of goods for fishing. LLC "Trezubets" made an advance payment in the amount of 350,000 rubles. including a fee of 18% of the tax base.

It is necessary to separate the amount of value added tax from the total value.

CH = 350,000 x 18 / 118 = 53,390 rub.

The total amount of the fee received at a rate of 18% will be equal to 53,390 rubles.

Checking the result in the online VAT calculator:

At a rate of 10%

In order to extract the amount of tax at a 10% rate from the total amount, it is necessary to make the same calculations as when calculating VAT at 18%, with one difference - the value of the rate.

Formula for releasing 10%:

where the value of C will be 10/110.

Example of 10% allocation

CJSC "Biotek" entered into a contract with the company "Vesta" for the purchase of nipples in the amount of 10,000 at 45 rubles. per piece including tax. An advance payment for all ordered goods was received in the bank account of Biotek JSC. It is necessary to calculate the amount of value added tax, and since pacifiers fall under the category of children's goods, the tax rate will be 10%. Therefore, when selected, the value of C will be = 10/110.

1. First, let's calculate the total payment amount of received funds. The quantity of goods should be multiplied by the price per unit of production, so the calculation of the indicator will be as follows:

CH (amount including VAT) = 10,000 X 45 = 450,000 rub.

The value of CH is equal to 450,000 rubles.

H = 450,000 X 10/110 = 40,909.09 rub.

The total amount of allocated VAT at a rate of 10% has been calculated and is equal to RUB 40,909.09.

Calculation result of the online calculator:

In all cases, the calculation result of the online calculator and the calculation using the formulas coincide, which indicates the accuracy of the calculations.

Value added tax allocation skills are necessary for sellers to correctly calculate prices, prepare sales documents, maintain accounting records and the taxation process. They will also be useful for buyers to determine the net price of the purchased product. In order to determine the net cost of a product or service without taking into account value added tax, it is necessary to correctly separate its amount from the total.

First you need to determine the rate at which the product is taxed. Typically it is 18%; in some cases provided for by law, a reduced rate of 10% is applied. If we are talking about a product in retail trade, then this information must be indicated on the price tag. The cost of a product or service, as well as the tax rate in wholesale trade, is contained in the corresponding column of the invoice, as well as in the purchase and sale agreement. If the rate is 18%, you can isolate VAT by dividing the total cost by 1.18. Accordingly, at a tax rate of 10%, the amount is divided by 1.1.

If the sales receipt or price tag indicates the amount of VAT in monetary terms, you can simply subtract it from the total cost, thus obtaining the net price excluding tax.

The need to allocate VAT also arises for suppliers of goods and services when preparing documents for sale. As a rule, the corresponding columns of the invoice and invoice indicate the amount without VAT, the rate and amount of VAT in monetary terms and the full cost including tax.

If the full cost is initially known, then VAT can be allocated using the above formulas, that is, dividing the amount by 1.18 or 1.1, depending on the tax rate. If the amount excluding VAT is known, the tax should be calculated by multiplying by 18% or 10%. The result obtained must be added to the original amount. You can also calculate the full cost by multiplying the price without VAT by 1, 18 or 1.1.

Knowledge of the methods for allocating value added tax will allow sellers to calculate the optimal price for a product, and buyers to assess its real value.

Each commercial organization operating on a common taxation system is required to correctly calculate VAT and transfer it to the state budget. The question of the rules for carrying out calculations is relevant for specialists in various fields of activity: accountants, economists, sales managers and executives. Errors made when calculating tax may result in a violation of current legislation, which will result in penalties.

The tax calculation algorithm consists of three basic actions:

You need to find out what tax rate is applicable in a particular case. In Russia, three rates are used: 0%, 10% and 18%. To make your choice, you need to study Article 164 of the Tax Code.
Calculate the tax base. This is the original cost of goods and services sold, increased by the amount of excise taxes (if we are talking about excisable products).
Use the VAT formula, which will be discussed below.

Practice shows that carrying out calculations is a simple stage of work. To avoid mistakes, just master the formula and use a calculator or calculation program. It can be more difficult to decide on the choice of rate and base.

The tax amount obtained through mathematical calculations must be included in the invoice. The document is transferred to the customer or buyer, depending on the method of sale of goods or services. Also, the amount should be highlighted as a separate line in the invoice issued to the counterparty.

If payments are made in foreign currency, the accountant is still required to calculate VAT in rubles. According to current legislation, the tax is denominated in the currency of the Russian Federation and in no other.

How to calculate VAT: determine the appropriate rate

According to the provisions of the Tax Code (Article 163), three rates apply on the territory of the Russian Federation:

0% – applies to goods exported for sale outside the territory of Russia (export), as well as logistics services provided as part of foreign trade activities.
10% – used for book products, food products, goods intended for children or healthcare institutions.
18% – applies to all cases not covered by the first two points.

How to calculate VAT: basic scheme

According to current legislation (Article 168 of the Tax Code of the Russian Federation), value added tax is imposed on counterparties in addition to the sale price of goods and services.

In practice, employees of commercial structures are faced with one of two questions:

How to determine the tax that should be added to the price of a product?
How to “clear” the amount with VAT and find out the amount of tax included in it?

Let's look at the formula for calculating VAT in each case.

To determine the total invoice amount issued to the buyer, you must use the formula:

Tax amount = Product cost excluding VAT* Rate/100%

To “clear” the cost of goods that include indirect tax, you must use the formula:

Tax amount = Invoice cost of goods with VAT*0.18/1.18 – if the rate is 18%;

Tax amount = Cost of goods invoiced with VAT*0.1/1.1 – for goods and services taxed at a rate of 10%.

If the accountant does not need to calculate the amount of tax, he can determine the price of goods presented to clients using the following formula for calculating VAT:

Final amount = Original product price * 1.18 – for a rate of 18%;
Final amount = Original product price * 1.1 – for a 10% rate.

All of the above calculations can be done using a calculator, Excel or special online applications designed to automate accounting work.

VAT calculation 2016: example

Examples from real practice will help you better understand the procedure for performing calculations.

Example No. 1

Stroymaterialy LLC sells concrete blocks, the cost per unit is 50 rubles. It entered into a deal with Stroilit LLC for the supply of a batch of 50,000 blocks. How do you determine what the tax is and how much you should invoice the buyer for?

According to the provisions of Article 164 of the Tax Code of the Russian Federation, goods are taxed at a rate of 18%. The accountant’s task is to use the rule to calculate VAT of 18% of the amount. To do this, we will carry out the following calculations:

Let's find the total price of a batch of concrete blocks - the tax base:

NB = 50 *50,000 = 2,500,000 rub.

Let's determine the tax amount from this amount:

VAT = 2,500,000 *0.18 = 450,000 rub.

Let's add the two resulting numbers to find out the total bill amount:

Amount = 2,500,000 + 450,000 = 2,950,000 rubles.

If the accountant does not need the amount of tax included in the invoice, he can use the simple VAT formula above and combine the three steps into one:

Invoice amount = 2,500,000 *1.18 = 2,950,000 rub.

In the invoice and other documents, the accountant of Stroymaterialy LLC is required to indicate the following information:

Price without tax – RUB 2,500,000.
The amount of VAT is 450,000 rubles.
Total cost – 2,950,000 rubles.

Example No. 2

Home Interiors LLC sells wallpaper at a price of 745 rubles per roll. It entered into an agreement with IP Ivanov I.I. for the supply of 1,000 rolls. How do you determine how much to invoice a customer?

To do this, the accountant needs to remember a simple algorithm for how VAT is calculated.

Let's determine the cost of goods sold without tax

NB = 745 *1,000 = 745,000 rub.

Let's calculate the amount of VAT

Tax = 745,000 *0.18 = 134,100 rub.

Add the two values to get the bill amount

Amount = 745,000 + 134,100 = 879,100 rubles.

Or use a quick calculation formula:

Invoice amount = 745,000 * 1.18 = 879,100 rubles.

Based on the above example of VAT calculation, the accountant must indicate the following data in the documents:

Price without tax – 745,000 rubles.
The amount of VAT is 134,100 rubles.
Total cost – 879,100 rubles.

Every practicing accountant must know how to correctly calculate VAT. Failure to comply with current regulations and computational errors can lead to problems with the law. For those who pay tax late or do not transfer it in full, penalties and fines are provided.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

In our country, the sale of goods, works or services in most cases must be accompanied by the payment of value added tax. This procedure is declared by Art. 168 of the Tax Code of our country.

The standard value added tax rate is 18%, but in some cases a preferential rate of 10% is applied.. Both types are widely used in modern tax accounting, and the practicing accountant has to deal with them every day. When working with taxes, two of the most common difficulties arise:

how to deduct VAT from the amount.

The calculation methods in both cases are different and should not be confused. Let's look at examples of how VAT is calculated, which needs to be added to the invoice to the basic cost of a product (service, work).

How to calculate VAT, which must be added to the principal amount of the goods

The tax accrued on goods sold, work sold or services performed is calculated as follows:

VAT = BdN × StN / 100.

In this formula:

BdN - this is the basis for taxation;
StN — the current tax rate applied to this category of goods;

Example 1

Parameter LLC has completed some work for its client and is ready to provide him with an invoice. The cost of the work performed was 17,300 rubles. The rate in this case is basic and is 18%. The total value of this tax is:

VAT = 17,300 × 18 / 100 = 3114 rubles.

Both the base amount of work performed and the accrued value added tax are subject to payment.

The client's invoice will look like this:

Section 1 – name and list of work performed;
the “total” section, which will indicate the total amount of 17,300 rubles;
Section 2 - tax calculated using the above formula - in our case it amounted to 3,114 rubles;
Section 3 “total payable” is the total cost of basic work, plus accrued tax. In our case, “total” will be:

17 300 + 3 114 = 20,414 rubles.

This amount must be paid by the client.

Example 2

Parameter LLC supplied its client with baby food in the amount of 14,100 rubles. In our country, this category of goods is subject to a preferential tax rate of 10%.

VAT in this case will be equal to: 14,100* 10/100 = 1,410 rubles, and the total invoice amount will be 14,100 + 1,410 = 15,510 rubles.

How to deduct VAT from the total amount

The reverse operation is a little more complicated - the full cost of goods, services or work is known, and it is necessary to “extract” the tax from it. For example, an accountant needs to know how to calculate the 18% VAT included in the invoice amount. To find the required value, apply the following formula:

VAT = Full amount × 18 /118 - for 18% rate.
VAT = Full amount ×10/110 - for a 10% rate.

Example 3

Parameter LLC received an invoice totaling 32,600 rubles. The goods invoiced are included in the general category and are subject to tax at the basic rate.

The calculation formula gives:

VAT = 32600 × 18 /118 = 4972.88 rubles - This is the amount that should be taken into account in the declaration when filing a tax deduction.

How to calculate VAT quickly

Many accountants, instead of using standard formulas for calculating VAT, use odds. For example, when calculating tax on goods sold in the first example, it is easy to calculate the final invoice figure like this:

17,300 *1.18 = 20,414 rubles.

With the reverse operation from example 3:

32,600 × 0.152542 = 4972.88 rubles

But it is important to remember that the coefficients do not reflect the essence of value added tax calculations, and with the slightest change in the rate, such a coefficient will lose its meaning. In addition, the use of coefficients often leads to incorrect rounding - errors are possible in the second digit after the decimal point. Therefore, calculate the amount of value added tax correctly and use our simple formulas for this.

Value added tax refers to mandatory indirect fees. It is calculated from the added value that is formed at all stages of production and sale of goods. involves the use of each of the current rates. Only VAT paid on the purchase of goods that are not subject to taxation is not deductible.

Enterprises that are engaged in sales need to know about taxation processes, maintain accounting, draw up sales documents, and formulate prices correctly. This will also be useful for buyers who want to know what the real price of the item they are purchasing is.

There is an exact scheme by which you can separate net VAT from the total amount:

We calculate the rate at which the product is subject to taxation. Most often this rate reaches 18%, only sometimes 10% is used. For retail goods, the VAT cost is indicated on the price tags.
At 18%, the allocation process is as follows: take the full cost and divide by 1.18. At 10% the division occurs by 1.1.
The tax can be easily deducted from the price as a whole if it has already been determined in the documents. Then you get the net price, which does not include VAT.

VAT must be allocated separately when the sales documentation is drawn up. The amount is indicated twice, including VAT and also without it.

Example of VAT allocation

Let’s say the price of a product is 10 thousand rubles. A rate of 18 units applies. We proceed to the following steps to determine the amount without the tax base:

Tax exemption is a right available to those whose income did not exceed two million for the three previous consecutive calendar months. In this case, tax is not taken into account when calculating the total amount. In order to be exempt from tax, the manager must prepare the appropriate package of documents.

The standard tax period is one quarter.
Many difficulties arise for entrepreneurs who try to file VAT returns electronically. This obligation was introduced for everyone starting in 2014, and applies even to individual entrepreneurs, regardless of the total number of employees. The rule also applies to organizations that apply special tax regimes.

Only organizations and entrepreneurs whose average number of employees does not exceed 100 people apply on paper. And if these employees are not payers themselves by the time the declaration is drawn up, because they are exempt from tax due to legal regulations or apply special regimes.

In this case, any organization that submits documents electronically after the deadline will be punished. Even if this was due to the fault of the intermediary involved in the process.

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