How to pay VAT to the budget in 2018
Determine the total amount of value added tax that is presented to the company. At the same time, the recognition of the tax base forVATmust be in this reporting period. This rule is established by the provisions of Art. 166 of the Tax Code of the Russian Federation. This value is equal to the sumVATspecified in the invoices for the reporting period.
Calculate the amount of tax deductions that the company is entitled to apply in a given tax period. They are determined by the provisions of Art. 171 and 172 of the Tax Code of the Russian Federation and are equal to the sumVAT, which are indicated in invoices submitted to your enterprise for payment of goods or services.
Find out if the company is listed beforebudgetom amountVATto be restored. If you have formed the right to offsetVATthen write the corresponding application to the tax inspectorate with an indication of the tax overpayment.
Calculate the amountVATpayable inbudget. To do this, fill out a tax return, in which specify the total amount of tax, the recovered tax amount, and the amount of tax deduction. Reduce the first value by the second and third and get the desired value.VATto be paid for the current reporting period.
PayVATatbudgetno later than the 20th day of the next month following the reporting period. Otherwise, tax arrears will be charged or penalties will be imposed.
Remember that all quantitiesVATwhich are used in the calculation of tax inbudget, must be documented by appropriate invoices and records in the book of accounting of purchases and sales. Otherwise, if you indicate unconfirmed amounts in the tax return, then if an error is detected, the tax inspectorate may decide to conduct a field tax audit and impose penalties.
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