Optimization of VAT: methods, schemes, examples. The formula of VAT

If you have a business at your disposal, then, naturally, faced with the problem of paying taxes. The fact is that when you receive income from running your own business, you owe a part of this profit to the state - this is the tax. More precisely, the income is taxed by a specific tax, which is known as VAT. Optimizing it and become the main topic of this article. You will learn about what it is, and also why you need it and what benefits it will give your business. If you do not already know, VAT is a value-added tax, and from this material you can also find out what it is and why many entrepreneurs are trying to reduce its size using a variety of schemes and methods. VAT optimization is a very interesting topic for every reader who is familiar with the world of finance, as well as an incredibly useful topic for accountants and private entrepreneurs, since they will be able to use it in practice.

Value Added Tax

Before considering what can be the optimization of VAT, it is necessary to pay attention to what constitutes this notorious value-added tax. Naturally, experts in this environment already know perfectly well what it is, but it is still worthwhile to clarify for those people who do not understand finance too well. который взимается с фирмы, а точнее, с части стоимость услуги или товара, которая генерируются на протяжении всего цикла товара. So, the value-added tax is an indirect tax that is levied on the firm, or rather, on the part of the cost of a service or product that is generated throughout the entire product cycle. As you can see, this is not at all like a profit tax, with which it will be difficult to make any manipulations, since profits are in most cases concrete. In this case, everything is not so specific, so you have a wide field of activity. But at the same time you should understand that you should not joke with VAT, because you can always try to reduce the amount of issued funds, but overdo it and break the law. So the optimization of VAT is a rather complicated and painstaking process. вам стоит понимать, что у вас не получится сократить сумму налога очень сильно, более того, в некоторых случаях вам не удастся это сделать вообще, но вы сможете получить отсрочку по платежу, так что, так или иначе, это довольно полезный вариант, о котором вам стоит знать. Of course, you should understand that you will not be able to reduce the amount of tax very much, in fact, in some cases you will not be able to do it at all, but you will be able to get a deferral for payment, so, one way or another, it is quite a useful option, About which you should know.

A complex approach

услуги налог на добавленную стоимость будет различаться. First of all, you should pay attention to the fact that in different parts of the world and on various goods and services the value-added tax will differ. Very often this rate is set at 23 percent, but in different countries there are own lists of goods in which the VAT rate is set at 10 percent. задумаетесь об оптимизации, вам стоит внимательно изучить законодательство конкретно вашей страны, а также разобраться с тем, под какие определения попадают товары и услуги, которые вы продаете, чтобы определить, какому именно проценту налога они соответствуют . Before you think about optimization, you should carefully study the legislation of your country in particular, and also understand what definitions the goods and services you are selling fall under to determine what percentage of the tax they correspond to .

Basic Errors

Many people believe that this can end up optimizing, but they are mistaken. которые считают, что одного из имеющихся методов и подходов, которые будут описаны в статье позже, также будет достаточно для проведения грамотной оптимизации. Deeply mistaken even those who believe that one of the available methods and approaches, which will be described in the article later, will also be sufficient for conducting competent optimization. Unfortunately, you will have to disappoint, as this is guaranteed not to be enough. Naturally, one method you can possibly take away a small amount of VAT, but it will be extremely small, and you are unlikely to be satisfied with the result.

Using multiple methods

схем и стратегий, чтобы добиться стоящего результата. That is why it is necessary to consider optimization of VAT as a complex measure, that is, you need to use several methods, approaches, schemes and strategies to achieve the desired result. But at the same time, never forget that the tax authorities always very carefully check the records and documentation, so that optimization should be done legally and cleanly, that is, so that your actions do not look like an attempt to evade taxes. Some people who live in profitable countries for their own business, and also sell goods and services at a 10 percent VAT rate, for example, can generally refuse to optimize, since they do not lose a lot of money when they pay taxes. вас не устраивает то, сколько вам приходится отчислять государству, а также у вас случилась ситуация, в которой вам нужно отсрочить платеж или же сделать его меньше, то вам обязательно нужно ознакомиться с данной статьей, а вместе с тем и с процессом оптимизации. But if you are not satisfied with how much you have to pay to the state, and also you have a situation in which you need to defer payment or make it less, then you definitely need to get acquainted with this article, and at the same time with the process of optimization . It's time to learn how to reduce VAT in your own firm.

Intermediary company

определенные льготы по НДС, необходимо обзавестись фирмой-посредником, причем сделать это можно самостоятельно, то есть не привлекая никаких третьих сторон. Often, in order to get certain VAT benefits, you need to get an intermediary firm, and you can do it yourself, that is, without involving any third parties. самостоятельно , но при этом нужно помнить, что это не должна быть компания-однодневка , существование которой для сокращения размера уплачиваемого налога является очевидным для налоговых служб. You can open such a company yourself , but you need to remember that this should not be a one-day company whose existence is obvious for the tax authorities in order to reduce the amount of tax paid. предприятия. You will have to rent a separate room for the secondary company (you can also just rent a legal address, but this can increase the suspicion of tax services), deposit funds into the bank account of this company and perform certain actions with this account, so that it does not remain static all the time, hire staff , Which will operate within the framework of the new firm, and also have all the necessary documentation confirming the activities of this enterprise.

Why then is it necessary, if everything looks so complicated and cumbersome? который сможет рассчитать стратегию оптимизации таким образом, чтобы ваши расходы были значительно ниже, чем прибыль, которую вы получите от оптимизации. That's why you need to turn to an experienced specialist who can calculate the optimization strategy in such a way that your expenses are much lower than the profit that you get from optimization. расходов все равно будет больше, то вы можете понять, что оптимизация (по крайней мере, тот вид, который вы выбрали) для вас не работает, и льготы по НДС оказываются слишком маленькими по сравнению с тем, какие потери несет ваша компания для получения этих льгот. If there are still more expenses , then you can understand that the optimization (at least the kind that you chose) does not work for you, and the VAT benefits are too small compared to what losses your company incurs for Receive these benefits.

Formulas

So, you decided to deal with how to reduce VAT, but there is so much information on this subject that you will hardly be able to understand everything. And this is not necessary, because you need to know only the main and most important points. For example, to deal with optimization, you need to have an idea of what the VAT formulas are. There are few of them, and all of them are extremely simple.

The simplest of them allows you, with the amount and interest, to calculate how much you will have to pay. To do this, the amount is multiplied by a percentage, and then divided by one hundred.
And with the help of this VAT formula, you can calculate other important indicators, such as the cost of goods or services with VAT, the cost of goods or services without it. Moreover, you can allocate the amount of tax from the total cost, which is also a very useful property. In general, basic information is a very important step in understanding how to optimize value-added tax. And now, when you already know how to calculate VAT, it's time for you to find out what are the main types of optimization, and after them to understand the methods and schemes available to date on a legal basis.

Types of optimization

уйти от НДС, но не знаете, с чего начать. Now you are seriously thinking about how to get away from VAT, but do not know where to start. After all, there are a large number of methods that you can use to achieve significant results. But do not immediately try to find a suitable method for yourself, it is better to start with more general concepts. одноразовой , так как это будет очень сильно влиять на дальнейшую деятельность. First of all, you need to determine whether you want the optimization to be strategic or one-time , since this will have a very strong influence on future activities.

What is the difference between strategic and one-time optimization? The difference lies in the globality, since one-time optimization, as can easily be understood from the title, is only intended for a single application. With this optimization, you can reduce the amount of VAT paid once or once delay the date of payment. In some cases this is extremely useful, but if you are not in an emergency, then you should think about planning a strategic optimization.

What is the difference between strategic optimization and one-off? All the differences are that strategic optimization is designed for long-term use, that is, it will serve you every time you pay VAT. This, naturally, is a much more complicated and time-consuming process, since a specialist needs to take into account many more factors, but the result will be more impressive.

Naturally, you should understand that none of the species can be called more or less useful, since each of them can be useful at one time or another. But when you are already determined which type of optimization is best suited for your company, you should think about which method, which is responsible for reducing VAT, you will better choose.

Factors

You were already ready to learn the available legal optimization methods, but again it turns out that it's too early to do it. Why? The fact is that there are various factors affecting the optimization of VAT. They can be a large number, and they also depend on the country in which you operate, and what goods and services you will sell.

For example, you should definitely know about the deductions that are relevant in certain situations. Deductions are often paid at customs, presented to suppliers and so on. соответственно , вашей компании не приходится его оплачивать. Thus, VAT is immediately deducted from the cost of the goods, respectively , your company does not have to pay it. If you do not know this, you can pay more than you should have. So it is very important that you have a general idea of all aspects related to the value-added tax, and also always apply only to proven specialists, if you want to optimize the VAT as efficiently as possible. It is also very important that it is a legitimate optimization of VAT, since otherwise you can lose significantly more than you were going to save.

Optimization methods

Well, finally it's time to analyze in more detail the methods and methods of optimizing VAT that exist in modern financial activities. Naturally, do not expect that each of the methods described is ideal for your particular situation, but do not forget about the complex approach. Do not just focus on one or two methods, try to think more globally and try to apply as many approaches as possible to get maximum results.

So, the first method is the use of options. Options are contracts that can be purchased at any time, but at any time you can refuse it. вам платить не придется. This is not the most reliable form of trade, but it has a huge advantage, which is that the exercise of options is exempt from taxation, so you do not have to pay a value-added tax on them . However, this is just one of the options for optimizing VAT taxation, so do not think immediately to concentrate on it.

Secondly, you can use the sale of property as a way to save on VAT. How? The fact is that the sale of real estate is subject to an impressive value-added tax. How to avoid paying it? с помощью второй компании, о которой речь шла выше. This can be done with the help of the second company, which was discussed above. You can replace the deal on the sale of real estate to another, in which funds are used to form the authorized capital of the second company. And this money is not subject to VAT, so this is another way to avoid unnecessary waste in a legitimate way.

A deposit is another option that will allow you to avoid paying this tax. соответствии с которым аванс, выплачиваемый вашей компании, будет рассматриваться как задаток. If you draw up a special agreement, according to which the advance paid to your company will be treated as a deposit. A deposit, in turn, is not subject to VAT, and you do not have to pay extra money for it. полезной. Naturally, this will not always be a large amount, but if you take into account the complexity, any little thing can be useful.

Also, you should pay attention to the management of transport costs, as in this area there is also the possibility of reducing VAT to ten percent. перевозить с помощью транспорта продавца или обращаясь к транспортной компании. To do this, you need to transport the goods using the transport of the seller or by contacting the transport company. Unlike previous cases, this method does not allow you to completely get rid of VAT, but it should be noted that its reduction in cases with large lots can allow you to save considerably.

Finally, you should pay attention to the loan as a way to reduce the cost of VAT. In this case, you can negotiate with the buyer so that he pays for the goods with a loan, which eventually gets back from the seller. After this, the netting contract is drawn up to avoid paying the tax. разнообразие других способов. But it should be noted that the tax authorities often very carefully consider such cases and often decide that such a transaction is illegal, so do not abuse this method, especially given the wide variety of other ways.

So, you have already considered some examples of VAT optimization, and you can add a general impression of how this happens. But that's not all you need to know. Ahead of you are also waiting for VAT optimization schemes, which you should also use if you want to achieve the maximum result.

Optimization schemes

действительности ? What are the schemes to optimize the value-added tax can you use in your reality ? Like the methods, there are quite a few of them, so you should always choose the one that best suits your business, and also combine approaches to get the maximum result.
The first thing to talk about is the posting of goods. This is a rather interesting strategy that will allow you to postpone the time of paying the value-added tax. What do I need to do? If you do not immediately transfer funds to an account containing fixed assets, and leave them on the account with capital investments in non-current assets, VAT can be attributed to the deduction, which was discussed above. Accordingly, you can not pay this amount of tax, but you should remember that this method should not be used constantly, because you can easily break the law.

Also, you should pay attention to the shortcomings in the invoice, which will also allow you to seriously postpone tax payments. If you find any deficiencies in your supplier's documentation, then you can not pay VAT on the product or service. However, it must be understood that the delay will continue until the supplier corrects all the deficiencies in the documentation, and hindering this process can lead to undesirable consequences.

Another point related to the invoice is the time it was received. The fact is that the VAT payable is calculated after you receive the invoice. If you know in advance that you will need to postpone the payment of tax and strategically plan the tax activity, you can accordingly transfer the statement of invoices to a later date.

Separately worth talking about bills. Many people can immediately ask the question: what does this have to do with a bill? However, it turns out that they can also be used to save on the payment of value added tax. After all, on bills of VAT is not charged, so if it will be transferred funds as payment received for the goods, you do not have to pay tax on this amount.

Well, the last thing that needs to be said is the clarifications in the declaration. You can consider a specific example: your company at the end of the month is expected to receive a serious financial flow, but the next month is expected to increase and the input VAT. Proceeding from this, you can not take into account in the declaration for the next month these large revenues. So you can pay a small penalty for late payment, but not only delay the payment of VAT, but also significantly reduce it. It would seem that this scheme is very similar to fraud, and many people do not want to risk not to have problems with the tax services. But in fact you have a full legal justification, which is the penalty you paid.

сэкономить на уплате налога на добавленную стоимость или отсрочить его выплату, независимо от того, каков размер НДС: 18 процентов или 23 процента. Well, that's all, now you know how to save on the payment of value added tax or delay its payment, regardless of what the amount of VAT is: 18 percent or 23 percent. проворачивать определенные легальные операции по оптимизации НДС. Even with this knowledge, you can turn certain legal operations to optimize VAT. But you should not forget about the complexity, which is a key factor in the success of this event. As you well understand, VAT (18 percent) is a fairly large amount, especially if you are handling large amounts.

Simply put, you should get acquainted with basic information and get a general idea of VAT optimization, and all this data you can find in this article. However, if you want to achieve the maximum result, then you should turn to a professional, because only he can strategically plan your optimization so that it turns out to be legal, effective and useful for your business. VAT is not a sentence, and you do not need to pay it in full. If you act skillfully, then you will be able to reduce your expenses without attracting unnecessary attention of the tax authorities.