The list of activities for which the 0% rate is set is given in Art. 164.1 of the Tax Code of the Russian Federation . The law prohibits the seller from applying different conditions to customers. If a store sells tea, the deductions for each sale will be 10% regardless of who buys it: a housewife or a supermarket chain.
in two ways: it can be added to the price of the product or deducted from it. VAT calculation. Let's say a company made a vase and set its price at 1,000 rubles. It adds a 20% tax to this amount. In this case, the fee is calculated as south africa telegram mobile phone number list follows: VAT = 1,000 rubles × 20 ÷ 100 = 200 rubles.
The end customer buys a vase for 1,000 rubles + 200 rubles = 1,200 rubles. His receipt will contain the wording “cost of goods — 1,000 rubles, VAT — 200 rubles. Total: 1,200 rubles.” Allocation of VAT. For example, a bakery sells loaves of bread for 80 rubles each. The enterprise included the tax in the final price tag.