Payment of VAT or value added tax implies the transfer of a certain percentage of the value of the goods to the state budget. This tax refers to indirect types, that is, it is included in the price of the goods, which means, in fact, the buyer of the products becomes the taxpayer.
The obligation to pay tax amounts is imposed on all legal entities, to one degree or another engaged in commercial activities for the purpose of subsequent profit. However, of particular interest is the payment of VAT in the simplified tax system. A simplified taxation system involves the replacement of several types of assessed contributions to the budget with a single interest rate. In addition, not all enterprises must pay VAT. According to the USN rules reflected in the Tax Code, it is charged in the case when:
Also, by decision of the tax service, a mandatory contribution to the state treasury is carried out in the case of:
purchases of products or the provision of services by foreign firms;
sales of finished products of foreign origin through intermediaries;
rental of buildings and structures that are part of state property, and they may be at the disposal of municipal authorities.
Among the latter, there are companies called tax agents. These include enterprises and organizations that have received special powers. An example is the All-Russian Federal Property Fund.
So, the payment of VAT is carried out upon presentation of an invoice with an accurate indication of the tax amount. In this case, the calculation of the amount of tax is carried out not by the taxpayer, but by the person presenting the invoice. It is worth noting that companies that have chosen a simplified taxation system, although they pay a value-added tax on a mandatory basis, cannot be called direct taxpayers. That is why they do not receive deductions. Moreover, the tax service is very jealous of those who purchase products or use the services of an invoice. In this case, it is carefully checked whether the supplier has pre-paid VAT. Otherwise, purchasers of goods are deprived of the right to take a deduction of VAT.
The only exceptions to the general situation are those companies that sell products purchased from another person, that is, in fact, engaged in intermediary activities. Then an invoice is presented, but no tax is levied. And this is not surprising, because in this situation the collection is made from the producer of the goods, and it is impossible to charge the same tax twice.
According to the current legislation, the payment of VAT upon simplification is also mandatory in case of import of imported goods into the country. The basis for calculating the amount of tax is the price of the goods at market value and the amount of customs duty or excise duty is added to it if the product is on the list of excisable goods. If we talk about fiduciary agreements, then the person who has received the right to dispose of the property becomes the obligatory taxpayer. Moreover, it can fully count on the deductions provided for by the norms of Art. 174 of the Tax Code.
Payment of VAT is mandatory, therefore any disregard for the requirements of the law is fraught with consequences. Failure to pay or late payment may result not only in a fine or penalty, but also a different measure of responsibility.