What is the percentage of VAT per year? VAT on food products. Let's return to the analyzed situation

VAT on food products is calculated by taxpayers whose activities are related to public catering or retail/wholesale trade. What determines the tax rate? When to apply a rate of 10% and when to apply 18%? Who has the right to apply a zero tax rate? Who is exempt from paying VAT? We will consider the answers to these and other questions in the material below.

VAT on food products at a rate of 10%

In accordance with paragraphs. 1 item 2 art. 164 of the Tax Code of the Russian Federation, at a rate of 10% it is necessary to tax food products included in a certain list. Moreover, to justify this rate, it is necessary that the name of the product be reflected in the All-Russian Product Classifier (OKP) - for domestic goods, or the Commodity Nomenclature of Foreign Economic Activity (TN FEA) - for imported ones (letter of the Ministry of Finance of Russia dated July 4, 2012 No. 03-07- 08/167). These codes were approved by Decree of the Government of the Russian Federation dated December 31, 2004 No. 908 “On approval of lists of codes for types of food products and goods for children subject to value added tax at a tax rate of 10 percent.”

To justify the 10% rate, you must have a document that will certify the product’s compliance with the requirements of technical regulations - a certificate of conformity or a declaration of conformity (letter of the Federal Tax Service of the Russian Federation dated December 7, 2011 No. ED-3-3/4036@, resolution of the Federal Antimonopoly Service of the North-Western District dated February 1. 2012 No. A56-29589/2011). True, there is judicial practice that speaks of the possibility of not confirming the application of this rate with documents (Resolutions of the Federal Antimonopoly Service of the North-Western District dated February 28, 2014 No. A56-9963/2013, FAS Moscow District dated March 13, 2008 No. KA-A40/1415-08).

The tax base and the amount of tax calculated at a rate of 10% will be reflected in line 020 (columns 3 and 5, respectively) of the VAT return (Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@).

VAT on food products at the rate of 18%

According to paragraph 3 of Art. 164 of the Tax Code of the Russian Federation, for all other food products (not specified in paragraph 2 of this article) a rate of 18% will be applied. It also applies if the taxpayer cannot justify the application of a 10% rate.

When filling out a VAT return, amounts received from the sale of food products taxed at a rate of 18%, and the VAT itself will be included in section 3 (line 010, columns 3 and 5, respectively).

ATTENTION! From 01/01/2019, the 18% rate will increase to 20%. Find out what you need to do before 2019

Exemption from VAT

The Tax Code of the Russian Federation also provides for an exemption from VAT if food products are produced or sold in canteens of educational and medical institutions. This norm is reflected in paragraphs. 5 p. 2 art. 149 of the Tax Code of the Russian Federation. At the same time, to justify the possibility of applying the benefit, the taxpayer will need to submit supporting documents, for example, licenses to provide medical or educational services (letter of the Ministry of Finance of the Russian Federation dated December 3, 2014 No. 03-07-15/61906).

The cost of food products, exempt from VAT, will be reflected using code 1010232, section 7 of the VAT return.

If the taxpayer is in a special regime, VAT on the sale of food products will also not have to be paid. By applying the simplified tax system, the taxpayer does not pay VAT due to the provisions of clause 2 of Art. 346.11 of the Tax Code of the Russian Federation, with the exception of cases when food products are imported into the territory of the Russian Federation or the “simplified” performs the functions of an agent.

If the taxpayer works for UTII, then he, guided by clause 4 of Art. 346.26 of the Tax Code of the Russian Federation, uses the right to be exempt from VAT if the conditions of paragraphs are met. 6-9 p. 2 tbsp. 346.26 in addition to the generally established conditions for the use of this special regime.

Application of 0% rate

When selling food products outside the Russian Federation, the seller applies a 0% rate, in accordance with clause 1 of Art. 164 Tax Code of the Russian Federation. To justify this rate, the taxpayer must submit the following documents within 180 days from the date of stamping by the customs authorities:

copies of agreements with counterparties;
copies of shipping/transport documents;
a copy of the customs declaration.

Instead of copies of shipping/transport documents and customs declarations, it is allowed to submit their registers, including in electronic form (clause 15 of article 165 of the Tax Code of the Russian Federation, clause 10 of article 1 of the law of December 29, 2014 No. 452-FZ “On Changes in Article 165 of the Tax Code of the Russian Federation").

In this case, section 4 must be completed in the VAT return.

If the taxpayer does not collect the required package of documents on time, he will be forced to pay VAT to the budget at a rate of 18 or 10% and submit a declaration with completed section 6.

Results

A taxpayer who is engaged in the production and sale of food products can apply the full variety of rates provided for by the Tax Code of the Russian Federation, as well as tax exemptions. The choice of a specific rate or benefit is determined both by the specifics of the taxpayer’s activities and the type of products sold. But in order to take advantage of reduced rates or the right to exemption from VAT, the taxpayer must be prepared to document the rights to these actions.

Entrepreneurs engaged in the catering industry or the sale of food products charge VAT on food products. When calculating VAT, suppliers apply different rates determined by the legislative acts of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

This takes into account the circumstances and conditions in which the production and sale of a certain product is carried out.

VAT on food products at a rate of 10%

Food products passing through at a VAT rate of 10%, is on a special list defined by subparagraph 1 of paragraph 2 of Article 164 of the Tax Code of the Russian Federation.

To confirm this rate, it is necessary that the product name is contained in the all-Russian product classifier (OKP)- for Russian products, or the commodity nomenclature of foreign economic activity (TN FEA) - for foreign ones (letter of the Ministry of Finance of Russia dated July 4, 2012 No. 03-07-08/167).

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Table of products with different VAT rates

What are the VAT rates for various goods and food products? The table below will help you navigate easily.

Results

Organizations related to the production and marketing of food products can take advantage of all types of rates established by the Tax Code of the Russian Federation, up to complete exemption from VAT payments.

The application of a certain rate or tax benefits is associated with the specific operating conditions of a given institution and the type of products sold. However, in order to obtain the right to a preferential rate or exemption from VAT, you must provide written evidence confirming your right to these benefits.

Currently used in Russia. In most transactions related to sales in Russia, it is more profitable to use a 10% rate. The Tax Code of the Russian Federation specifies certain conditions necessary to obtain a VAT rate of 10 percent; the list of goods and services that qualify for them is varied.

The state constantly takes care of the development of young businesses. Therefore, a tax rate of 10% was created. A number of vital goods fall under it.

Foodstuffs. These are animals, birds, meat products except delicacies (tongue, veal, etc.). The list also includes eggs and vegetable oils, sugar, milk and all dairy products without additives in the form of fruit or berry ice. Flour, bakery and pasta products, vegetables, baby food and dietary products, fish products, seafood, with the exception of delicacies. This also applies to valuable fish species; other fish are also suitable for a 10% bet.
Goods for children. This category includes all products made for children from knitwear, natural sheepskin, rabbit, as well as underwear, shoes except sportswear. Beds, mattresses, diapers, school supplies: notebooks, plasticine, etc. Sewing products also fall into this category.
Medical products. Regardless of the manufacturer, the category includes all drugs, preparations, and pharmaceutical substances used in clinical trials.
Printed publications. All products related to books, education, science and culture.
Breeding cattle. All cattle and other breeding animals, which include horses and pigs. Also included in this category are breeding eggs, embryos and semen obtained from breeding stock.

How to confirm your rights to a bet

Regardless of which group of goods the procedure for confirming rights to a 10 percent VAT rate will be carried out, all requirements for organizations and the confirmation scheme itself are no different.

If the products being sold are of Russian origin, then it is imperative to find out the code according to the All-Russian Classifier of Products by Type of Economic Activities (OK 034-2014). When it is known, it is necessary to check it with the codes specified in the Tax Code for VAT 10% . If a company uses imported products for sales, then it should take time to search for the HS code and also make sure that it is present in the list. In this case, the product is charged at a rate of 10%.

The importance of checking codes is very high. If you do not check their availability in time, you will have to pay 18% VAT. This usually happens in two cases: when the product contains codes that are not included in the list of the 10% rate, or in the case of a complete absence of codes.

There is a special requirement for medical products: all of them must be subject to the registration procedure and have the appropriate certificates. Only after presenting this document to the tax authorities will the reduced rate be applied.

Information about changes in 2017 at a rate of 10% can be seen in this video:

Documents for receiving a reduced rate

During the procedure for calculating VAT, an individual entrepreneur or any organization on the OSN must confirm that the sales of products actually fully comply with the requirements of tax legislation. That is, the taxpayer must prove that the goods sold by him are subject to VAT of 10%, in which cases and how to do this correctly, there is no exact indication. Article 164 of the Tax Code also lacks specifics regarding the provision of documentation with the use of which one can prove the right to receive a reduced rate.

At the moment, confirmation that products actually meet the requirements and must be subject to VAT at 10% is carried out using certification and declaration. This means that, as before, it is possible to prove the legality of the 10% tax rate applied to certain products only with the help of a declaration, which must be submitted to the tax authorities within the designated period.

The declaration contains all the information, which includes the OKP code; it is one of the main pieces of evidence allowing you to exercise the right to reduce VAT.

The 10% rate can also be used to optimize taxes. For example, how the McDonald's chain does this:

How to avoid pitfalls

There are cases when companies operating at a 10% VAT rate are subject to additional tax assessments after a series of inspections. The basis for additional charges in this case may be the lack of evidence of the legality of using a 10% rate. In such a situation, winning a case in court is almost on the verge of fantasy. The reason for this is inattention to the choice of the organization from which the products are purchased.

Many unscrupulous companies falsify certificates when providing goods to purchasing companies. And it would seem that importers do not violate anything, the products have a certificate and correspond to a code that allows them to reduce the tax percentage, but if during a tax audit it is revealed that this certificate is not valid, and the company that issued it is fictitious, then refusal to apply the reduced rate can be avoided VAT is unlikely to succeed.

Value added tax (VAT) has been in effect in Russia for 24 years (since January 1, 1992). It refers to indirect taxes, that is, a certain percentage is added to the cost of goods, works and services, which is then paid to the state. In this case, the tax burden falls on the shoulders of the final buyer, and not the manufacturer of the product.

A similar tax exists in other countries; in total, it has been introduced in 137 countries around the world. The rates vary, the highest in the EU countries - Sweden, Denmark and Norway, amounting to 25%, in Hungary - 27%. The lowest rates are in Switzerland – 8% and Liechtenstein – 7.6%. The USA and Japan have abandoned its use. The USA has introduced a sales tax with a rate of 0% to 15% (depending on the state), in Japan there is a consumption tax of 8%, which they currently want to raise to 10%.

18%, 10% and 0% - these are the VAT rates established in our country. How much interest is in 2016, and who pays, is stated in Chapter 21 of the Tax Code of the Russian Federation. The VAT rate of 18% is used most often for almost all types of products, works and services, with the exception of the cases established in Art. 164 Tax Code of the Russian Federation. A VAT rate of 10% applies to certain goods specified in the Tax Code and special lists approved by the Government of the Russian Federation. A zero rate will be applied for exports, international transport and in other cases in accordance with the Tax Code of the Russian Federation.

In no case can you use the rate at your own discretion, only in accordance with the rules established by the Tax Code, otherwise it will be impossible to subsequently accept VAT for reimbursement.

VAT 18 percent

The basic VAT rate in 2016 in Russia is 18%. Regulated by Art. 164 of the Tax Code of the Russian Federation, the grounds are also established here when preferential VAT rates of 10% and 0% are used.

When the VAT rate is already included in the amount, and it must be allocated, then the calculated rates of 18/118 or 10/110 are used. All cases of use are recorded in clause 4 of Art. 164 Tax Code, including when they receive an advance, when selling goods, with VAT taken into account, when the tax is withheld by tax agents, etc. It should be noted that all cases of using the settlement rate are indicated in the Tax Code of the Russian Federation, and this list is exhaustive. When a VAT rate of 18% is used, then the calculated rate will be 18/118, if VAT is 10%, then 10/110.

Let's consider the problem and find how much percent VAT is:

an advance payment of 82,600 rubles was transferred. VAT 18% will be equal to 12,600 rubles (82,600 x (18/118)). To calculate VAT, you can use a calculator.

VAT 10 percent

The list of goods, works and services that are taxed at a VAT rate of 10% is established in clause 2 of Art. 164 Tax Code of the Russian Federation:

these include food products - meat and meat products (with the exception of delicacies - raw smoked sausages, carbonate, bacon, etc.), dairy products (including ice cream based on it, but not fruit ice), chicken eggs, vegetable oil, margarine, granulated sugar, table salt, grains, mixed feed, bread and bakery products (including buns), pasta, flour, cereals, live fish (except for salmon, trout and other valuable species), seafood (except for delicacies – red and black caviar, etc.), baby food, products for diabetics, vegetables, etc.;
children's goods: knitwear for newborns, nursery and preschool groups and schoolchildren, sewing products (including sheepskin and rabbit products), shoes (except for sportswear), cribs, mattresses, strollers, notebooks, toys, school supplies, diapers and etc.;
newspapers, magazines and books related to education, science and culture (with the exception of advertising and erotic products). To confirm, you must have a certificate issued by the Federal Agency for Press and Mass Communications;
medicines and medical devices (including products intended for clinical trials of medicines and medicines manufactured by pharmacies). The medicine must have a registration certificate and must also be included in the State Register of Medicines;
For medicines prepared by pharmacies, the rate is applied based on the availability of a prescription for the medicines.
services for the transportation of passengers and luggage by domestic air transport and long-distance railway transport.

As you know, today Russia applies three tax rates for value added tax: a VAT rate of 0 percent, a VAT rate of 10 percent, and a VAT rate of 18 percent.

According to paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, for enterprises that are engaged in the sale or export of goods (work, services) in the field of transport services, shipbuilding, space activities, and international transportation, a tax rate of 0 percent is provided.

The ten percent rate is a reduced rate. Using a VAT rate of 10 percent, the state stimulates the development of certain types of activities.

The application of a rate of 18 percent is indicated if the activity of a business entity is not included in the list of operations that are taxed at a rate of 0 percent and 10 percent.

Based on clause 2 of Art. 164 of the Tax Code of the Russian Federation, payment of VAT at a rate of 10 percent is established on the sale of food products, children's goods, printed materials, and medical-related goods.

Cases of taxation with a VAT rate of 10 percent

1. Sales of food products, as provided for in subparagraphs 1 of paragraph 2 of Art. 164 Tax Code of the Russian Federation. The list of these goods was approved by Decree of the Government of the Russian Federation dated December 31, 2004 No. 908 and includes:

As of January 1, 2013, the list of food products that are subject to VAT at a ten percent rate has been expanded. Fats (confectionery, culinary, bakery, milk fat substitutes), cocoa butter substitutes (improvers), rendered mixtures, spreads were added to it (Federal Law of November 29, 2012 No. 206-FZ).

This list of food products contains a note that explains that the belonging of certain domestically produced products to taxes at a ten percent rate is confirmed if their certificate codes correspond to the All-Russian Product Classifier.

In order to avoid tax disputes, an enterprise that sells food products must acquire certificates of conformity, especially for goods subject to mandatory certification. The list of these goods was approved by Decree of the Government of the Russian Federation dated December 1, 2009 No. 982.

As for imported goods that are sold on the territory of Russia and are subject to a VAT rate of 10 percent, they are systematized in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union. The decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54 approved codes for such goods.

2. Sales of children's goods:

knitwear products for babies and children from nursery to high school age groups (underwear, hosiery, knitwear outerwear, knitted hats, scarves, gloves);
garment industry products, including those made from natural rabbit or sheepskin, outerwear (including suit and dress groups), underwear, clothing, hats. An exception is products made from natural leather and fur, except for goods made from sheepskin and rabbit;
shoes (other than sports shoes);
cribs;
children's mattresses;
strollers;
toys;
diapers;
school supplies (school notebooks and diaries, pencil cases, sketchbooks and notebooks, counting sticks, school abacus, folders for notebooks, sketchbooks, covers for diaries, notebooks and textbooks, boxes of letters and numbers, plasticine).

A specific list of children's goods subject to a ten percent tax rate is presented in subparagraph 2 of paragraph 2 of Art. 164 Tax Code of the Russian Federation

3. Sales of book products directly related to education, culture and science (in addition to erotic ones), as well as printed periodicals (except for publications that are advertising or erotic in nature). A periodical printed publication is a magazine, newspaper, almanac, bulletin, or other publication that has a current issue, a permanent name, and goes on sale at least once a year. A periodical printed publication of an advertising nature is considered to be a printed publication in which advertising exceeds 40% of the information in one issue of this publication.

4. Sales of medical goods as domestic or foreign production:

medicines (including products intended for clinical trials of medicines, pharmaceutical substances, medicines prepared by pharmacies).

To apply the VAT rate of 10 percent, the enterprise must have a registration certificate for the specific name of the medicine. If a medicinal product is manufactured directly by a pharmacy, it is not subject to registration. In this case, to apply the ten percent VAT rate, you must have a prescription for the drug or a requirement from a medical institution.

The list of these goods was approved by Decree of the Government of the Russian Federation dated September 15, 2008 No. 688.

medical products (latex products, X-ray films, patient care items, medical and sanitary paper, plaster, surgical threads, dental, surgical, dressings, bandages, medical containers, ampoules, etc.).

A prerequisite for applying the ten percent rate is the presence of a registration certificate for a product that has a medical purpose.

In the absence (or expiration date or incomplete re-registration procedure) of a registration certificate for medicines and products intended for medical use, the application of a tax rate of 10 percent is impossible, according to the letter of the Ministry of Finance of Russia dated July 12, 2013 No. 03-07-07/ 27209, dated June 29, 2012 No. 03-07-07/61, dated February 10, 2013 No. 03-07-07/19, dated November 15, 2011 No. 03-07-11/309, dated October 7, 2011 No. 03-07- 07/55, dated 10/05/2011 No. 03-07-07/53.

5. In accordance with subparagraph 5 of paragraph 2 of Art. 164 of the Tax Code of the Russian Federation, the application of a ten percent VAT rate is provided for the sale of breeding cattle or breeding sheep, pigs, goats, horses, and breeding eggs. As well as sperm (obtained from breeding bulls, rams, pigs, goats and stallions) and embryos (obtained from breeding cattle, or other breeding animals - horses, pigs, sheep, goats).

For this group, the rate will be applied from January 1, 2013 to December 31, 2017.

6. A VAT rate of 10 percent will be applied until January 1, 2018 for operations involving the sale of services in the field of transfer of breeding poultry and breeding livestock for use (or ownership) under a financial lease agreement with the right to buy.