The safe share of VAT deductions is their maximum amount by which the tax base can be reduced without the risk of being called to the fiscal authorities to give official explanations. This term is not used in the current legislation and clarifications of the Federal Tax Service; its calculation is based on practical experience and statistical data. If a company's accountant notices that the limit has been exceeded, he needs to leave the "excess" for future periods to avoid problems.

There are two main reasons why companies calculate a safe percentage of VAT deductions:

1. On-site tax audits

According to Federal Tax Service Order No. MM-3-06/333@, adopted in 2007, one of the criteria for assigning an on-site audit by tax officials is a high proportion of deductions reflected in the taxpayer’s reporting. Fiscal authorities will visit the company if they find that the indicator for the year is greater than or equal to 89%.

2. Calls to the Federal Tax Service

Art. 31 leaves the fiscal authorities the right to summon representatives of firms to the tax office to give official explanations. Refusal to appear entails administrative liability under Art. 19.4 of the Code of Administrative Offenses of the Russian Federation (up to 3 thousand rubles for the management of the organization).

One of the criteria that inspectors use when determining “candidates” to visit the commission is a low fiscal burden. They talk about it if the share of deductions in the VAT calculation base is more than 89%.

The safe share of VAT deductions calculator is required exclusively for companies and individual entrepreneurs recognized as payers of this tax. For business entities that have switched to special regimes (“imputation”, Unified Agricultural Tax, “simplified”). Other reporting analysis criteria apply.

Will company representatives be called to the Federal Tax Service if it turns out that in one of the quarterly declarations the indicator under study exceeds 89%, but overall for 12 months does not reach the threshold value? Yes, because the tax period for VAT is a quarter, and reporting is analyzed specifically for this time period.

Safe share of VAT deductions: calculation by regions of the country

In professional accounting publications and on websites of information and legal systems, the concept of a safe share by region is mentioned. The values ​​for the constituent entities of the Russian Federation differ significantly. For example, for the Kaliningrad region according to the results of the 4th quarter of 2017 it is 66.9%, for the Leningrad region 82.7%, for the Republic of Ingushetia - 91.8%.

To determine these figures, data is taken on the amount of tax and deductions calculated by organizations and individual entrepreneurs for a specific period. They are compiled by tax authorities into a general 1-VAT report, generated for a specific region.

Share = НВ/НР* 100%, where:

• NV – tax claimed by all taxpayers for deduction;
• NR – sales tax.

Should we focus on regional indicators? If the share of deductions exceeds 89%, but turns out to be less than the “threshold” for the subject, the commercial structure does not have any guarantees that the fiscal authorities will not show interest and will not ask questions.

Calculation of the safe share of VAT deductions: formula

Threshold values ​​in the regulatory documents of the Federal Tax Service are established for 12 months, but the reporting period for VAT is a quarter. This means that in order to avoid problems with fiscal accounts, a company or individual entrepreneur needs to quarterly calculate the share of deductions for the last four completed quarters.

SpetsTorg LLC is preparing a declaration for the 1st quarter of 2018. In order not to exceed the safe share, the accountant needs to analyze the data on the amounts of deductions and the amount of calculated tax for the 2-4 quarters of 2017.

• add up the calculated tax amounts for the four completed quarters preceding the reporting date;
• summarize the deductions made in these periods;
• divide the second value by the first and multiply by 100%.

The result will be a number that needs to be compared with the threshold value of 89% established by order of the Federal Tax Service of the Russian Federation. There are two options:

• the result is greater than or equal to 89% - the safe share of deductions for VAT 2018 has been exceeded, there is a high probability of including a company or individual entrepreneur in the list of on-site inspections of the Federal Tax Service;
• the result is less than 89% - the taxpayer will not become the object of attention of the fiscal authorities.

If the accountant observes that the “threshold” is exceeded, it is recommended to reduce the amount of deductions. “Excesses” can be deducted from the tax base over the next three years. Taxpayers have had this right since 2015.

Important! Carrying forward deductions to subsequent periods is prohibited for transactions involving the acquisition of fixed assets and intangible assets, receipt of advances from clients or invoices from a tax agent.

How to provide explanations to the Federal Tax Service?

If the calculation of the safe share of VAT deduction for 2018 showed that the “threshold” was exceeded, the company has the right not to change the indicators in the declaration, but leave everything as it is. This path is applicable if the situation has objective reasons.

Tax authorities will request written explanations, which must indicate that:

• there are no grounds for submitting updated declarations for the previous 4 quarters;
• a high share of deductions is due to objective reasons;
• The company's management has plans to increase revenue and reduce costs.

The high share of deductions can be explained by an increase in expenses in the reporting quarter for the purchase of raw materials and promotion. If the reason for exceeding the “threshold” was a decrease in revenue, you can refer to a decrease in demand associated, for example, with a seasonal factor. Supporting documents, for example, contracts with suppliers of products and services, are attached to the letter of explanation.

The safe share of VAT deduction 2018 is a guideline for companies and individual entrepreneurs who want to avoid calls to the tax office and on-site inspections. Checking the return for compliance is a personal choice of the taxpayer. If the “threshold” is exceeded for objective reasons, there will be no sanctions for the company; it is enough to provide written explanations to the fiscal authorities.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

A high share of VAT deductions can lead to close attention from inspectors. How is the safe percentage of VAT deductions calculated, where can I find its value and how is it applied?

About this in an interview with an IRI Federal Tax Service specialist on desk control.

- Alevtina Yuryevna, in 2007, one of the criteria for selecting VAT payers for an on-site inspection was a high proportion of deductions from the amount of calculated VAT for the previous 12 months. This figure was set at 89%. What is the current average share of VAT deductions for taxpayers who do not deal with the export of goods abroad?

As of January 1, 2018, the average share of VAT deductions in Russia is 88.06%. In addition, the average share of VAT deductions can be determined for each region. It may be either lower or higher than the national average deduction rate.

- The Federal Tax Service does not provide taxpayers with information about safe percentages of deductions. Obviously, they can be calculated based on some information posted on the Federal Tax Service website?

Yes, you can check the current size of the average share of deductions using the 1-VAT report. The official information of the 1-VAT report is presented in tables on the website of the Federal Tax Service of Russia: nalog.ru → Other functions of the Federal Tax Service of Russia → Statistics and analytics → Data on statistical tax reporting forms.

The tax service publishes this report in two forms - consolidated and broken down by constituent entities of the Russian Federation.

Basically, a company can calculate the safe share of VAT deductions using the following formula:

Share of VAT deductions for Russia/for a specific region = Amount of VAT deductions (line 210 of the 1-VAT report for the Russian Federation/for the region) / Tax accrued (line 110 of the 1-VAT report for the Russian Federation/for the region) x 100%

That is, when determining the safe share of deductions for those who are not engaged in export operations, only operations taxed at the tax rates provided for in paragraphs are taken into account. 2-4 tbsp. 164 Tax Code of the Russian Federation.

For example, in accordance with the information reflected in the regional report 1-VAT, posted on the website of the Federal Tax Service of Russia, the safe share of VAT deduction in Moscow as of 01/01/2018 is 88.9% (RUB 12,742,673,812 / 14,159,263 499 rub. x 100%).

- Is there a gradation of the safe share of deductions by industry - construction, manufacturing, trade, etc.?

The tax service does not currently publish publicly available data on the share of deductions by industry. However, if the share of VAT deductions for a particular taxpayer differs significantly from the average, when conducting a desk audit, the inspector can take into account the industry-specific feature that affected tax deductions.

The taxpayer may also refer in his explanations to the industry specific features of his activities.

- As we understand, the share of deductions is determined for 12 months. Which 1-VAT report should you focus on when determining the share of safe deductions based on the results of the first quarter of 2018?

To determine the share of safe deductions for the VAT tax return for the first quarter of 2018, it is necessary to focus on the information in the 1-VAT report as of 01/01/2018, which takes into account VAT returns for the following tax periods: IV quarter of 2016, I -III quarters of 2017

- How can an organization that has not had export operations determine whether the share of VAT deductions it declares in its declaration corresponds to a safe value? Which declaration lines should be used for calculation?

The share of VAT deductions is determined as follows:

Share of VAT deductions of the taxpayer = Amount of declared deductions (line 190 of section 3 of the VAT return) / Amount of calculated VAT taking into account the restored amounts (line 118 of section 3 of the VAT return) x 100%

The resulting share of deductions must be compared with the average (safe) share of deductions in the region.

- If the share of VAT deductions for an organization is higher than the safe share for the region, then inspectors may be interested in it. What actions can they take: request clarification, call a commission, schedule an on-site inspection?

Exceeding the safe share of VAT deductions is just one of the criteria for assessing tax risks used by inspectorates when selecting taxpayers for on-site audits. In itself, such an excess does not mean automatic inclusion in the inspection plan. However, if there are other alarming criteria, the tax authority may decide to schedule an on-site audit.

However, for the same reason, companies that are trying to avoid unnecessary control from the tax authorities by adjusting deductions to the required amount must understand that indicating deductions that are obviously below the safe value cannot guarantee a lack of attention from tax inspectors.

Let me also remind you that tax authorities have the right to:

• call taxpayers to give explanations by sending a written notice. Both the head of the organization and its representative who has the appropriate power of attorney can appear to the inspectorate to give explanations;
• send the taxpayer a request for explanations. Accordingly, you need to be prepared to present them.

There should not be any claims from inspectors if the taxpayer can show that he is calculating tax liabilities in accordance with the law, and this is confirmed by the documents he has.

When checking a VAT return, tax inspectors calculate the share of VAT deductions in the total amount of accrued tax. Therefore, before submitting your return, check the safe percentage of VAT deductions in 2018 in your region.

Safe share of VAT deductions

The threshold value for the permissible share of deductions in the total amount of accrued tax is published by the Federal Tax Service quarterly for each region separately. Calculate and check your share to minimize the risk of a tax audit. Tax inspectors will require explanations if the safe percentage of VAT deductions is exceeded.

Safe share of VAT deductions in the regions of the Russian Federation

The table below shows the safe percentage of deductions for the 4th quarter of 2018:

How to check your share of deductions

How can you determine if your organization is exceeding a safe value? Here are the step-by-step instructions.

1. Calculate the amount of accrued VAT for the last 4 completed quarters. The entire VAT for all sections is taken into account.
2. Calculate the amount of VAT deductions, taking into account deductions in all sections.
3. Divide the total amount of deductions by the total amount of accrued tax, and multiply the result by 100.
4. Compare the resulting figure with the safe percentage of deductions in your region.

Example

Romashka LLC is located in the Novosibirsk region. The amount of VAT accrued for the last 4 quarters amounted to RUB 2,400,000. The amount of VAT deductions for the same period amounted to 2,250,000 rubles.

Let's determine the specific weight of deductions from Romashka LLC:

2250000 / 2400000 * 100 = 93,75%

In the 3rd quarter of 2017, the share of 90.2% in the Novosibirsk region is safe, which means Romashka LLC is at risk.

What happens if the share of deductions in the declaration is above the threshold value?

If you declare more deductions in your declaration than the Federal Tax Service considers normal, then wait for a request to provide explanations. And under no circumstances ignore it. Penalties for failure to provide a response to tax authorities’ demands:

• 5000 rub. (Clause 1 of Article 129.1 of the Tax Code of the Russian Federation),
• 20,000 rubles if the request of the Federal Tax Service is ignored again (Clause 2 of Article 129.1 of the Tax Code of the Russian Federation).

Once you receive your claim, check your return to see if it correctly reflects the tax reduction amounts. If the amount of deductions turned out to be overestimated due to an error, submit an updated declaration. If the amounts are reflected correctly, provide an explanation for VAT why the share of input VAT turned out to be higher than the average regional values.

How to reflect VAT deductions in your return

We'll tell you how to reflect deductions in your VAT return using accounting programs.

• 1 VAT rates and deductions
• 2 Determination of VAT amounts
• 3 Safe share of VAT deductions
• 4 Calculation of the safe share of VAT deductions
• 5 When VAT deductions are not accepted

Almost everyone has come across the abbreviation VAT. This is a value added tax that is levied on producers of various goods. More precisely, the tax is paid by the buyers themselves: a percentage of VAT is included in the cost of the finished product.

Safe VAT deduction in 2016 is certainly an important topic for any entrepreneur. Having understood this issue, you can pay the minimum amount of tax within the framework established by the Tax Code. A deduction is an amount of money by which the amount of tax can be reduced.

VAT deduction is carried out in the presence of an invoice - an accounting document, the absence of which will entail a refusal to consider the request. The invoice is issued not by the taxpayer himself, but by the counterparties with whom he cooperates.

Understanding all the intricacies of VAT is not so easy: even an accounting employee who knows his job may experience some difficulties in the tax “intricacies”. This is because VAT is regulated by a huge number of regulatory documents. This material will help you successfully understand the intricacies of taxation.

VAT rates and deductions

There are three VAT rates in total:

• 18% is the maximum rate, which applies to most objects;
• 10% is the rate levied on children's and food products;
• 0% - the rate for companies engaged in exporting products (documentary confirmation is required that is provided to the tax office).

To calculate the amount of VAT, the total amount of revenue is taken, but the determining factor is the added value, discussed below in the example of toothpaste (at each stage of the purchase of materials, production and sale of products, the supplier, manufacturer and trader pay only their “added” value).

VAT is paid on products, work and services; accordingly, deductions are the amounts of “input” VAT. The seller, having sold a batch of his products, deducts the VAT of the production enterprise and the VAT of the supplier of raw materials. Consequently, VAT is paid on the seller's proceeds.

It is best to understand the principles of VAT calculation using a clear example (in this case, the production and sale of toothpaste is considered). The raw material supplier provides the pasta manufacturer with the necessary raw materials and materials. He, in turn, takes care of selling the final product to the trading company. The price of toothpaste is determined by the cost of raw materials, production and transportation costs, the planned percentage of the enterprise’s income and VAT, which the manufacturer added to its part of the cost.

Presumably, the purchase of raw materials cost 118 rubles. (taking into account the VAT rate of 18%, which equals 18 rubles). The manufacturer sold the toothpaste to a trading company for 236 rubles. (18% rate is 36 rubles). A trading company sells pasta for 302 rubles. (at the same VAT rate is 46 rubles). Since the supplier of raw materials was the first to pay VAT in the amount of 18 rubles, the manufacturer takes this into account and pays not 36 rubles, but 18 rubles. (36-18=18). The selling company will pay instead of 46 rubles. the resulting difference from previous VAT (46-36=10 rubles).

How to determine the amount of VAT
Safe share of VAT deductions

Thanks to VAT deductions, taxpayers can save significantly on cash payments. Typically, exceeding the safe deduction threshold by more than 89% may result in interest from the Federal Tax Service of the Russian Federation. But the statement of 89% is not entirely true, because each region of Russia has its own safe share of deductions.

With the help of recommended deductions, you can avoid attracting undue attention from the tax inspectorate; the main thing is not to go above the established limits. If the amount of deductions is higher than average, there is a risk of getting caught. Sufficiently high values ​​are analyzed by the inspectorate, and this will certainly alert the tax office.

In order to avoid possible troubles in the future, it is necessary to reduce the share to average values, and transfer deductions to a more favorable time. The Code allows for the transfer of deductions for up to three years.

The safe share of VAT deductions differs depending on the region of the Russian Federation
Calculation of the safe share of VAT deductions

For example, for the Moscow region, the safe VAT deduction is 90.4%. To simplify calculations, there is an amount of 8,000 rubles, the VAT of which is 1,220 rubles. (8000/1.18*0.18 = 1220). The regulated percentage of 90.4% is multiplied by the VAT amount of 1220 rubles. (1220*90.4% = 1103). The amount is 1103 rubles. and there is a tax deduction, and the company must pay 117 rubles. (1220-1103 = 117), which amount to 9.6% of the additional value tax.

The VAT tax period is quarterly, so deductions must be calculated on the basis of a 12-month declaration (i.e., 4 quarters).

Safe VAT deduction in 2016
When VAT deductions are not accepted

An increase in the safe share of deductions entails an increase in the total amount of VAT that the taxpayer must pay. There are several cases where the payer cannot reimburse the amount:

• an early application for a deduction will cause the tax office to withdraw it (if the invoice corresponds to an earlier date than the deduction itself);
• if the company handed over a copy of the invoice instead of the original document (it may be that the court will consider such a violation a formality, because it can be easily eliminated by providing the original);
• Tax officials will not be able to accept a refund if the deduction is postponed to a later date (this is easy to correct - you need to clarify the data in the declaration).

It is possible that the deduction of the total amount of VAT was accepted incorrectly. In this case, it is necessary to issue an accounting certificate, which notes information about the error and indicates the reporting tax period, or use special accounting entries.

VAT deductions may not be accepted in some cases.

Even if everything is in order with VAT deductions, you should not relax. The reason for the visit of the tax authorities may be the profitability of production, the tax burden, comparison of wages with the statistical average, minimum indicators, etc.

DOWNLOAD TABLE How to find out the size of the safe share of VAT deductions in 2016

Safe share of VAT deductions- the limit established by the tax service (Federal Tax Service of the Russian Federation) for the share of VAT deductions in relation to the amount of accrued tax. If a taxpayer exceeds the established share of the VAT deduction, the tax authority considers such a taxpayer as a potential target for a tax audit.

A comment

The Federal Tax Service (FTS) of Russia determines the so-called safe share of VAT deduction. If, for example, the safe percentage of VAT deduction is 89% (this is the basic approved level), this means that if a particular taxpayer’s share of the deduction on VAT returns for 12 months is higher than this amount, then the tax authority considers such a taxpayer to be a potential risk area and carries out a tax audit on him as a matter of priority.

The share of VAT deduction is determined for the last 4 tax periods (quarters) as a percentage of VAT tax deductions to the amount of accrued VAT.

Example

The amount of accrued VAT for the tax period is 1 million rubles. The amount of tax deductions is 900 thousand rubles. The amount of tax to be paid is 100 thousand rubles.

The share of tax deduction for VAT is 90% (900 thousand rubles: 1 million rubles).

If the safe percentage of VAT deduction is 89%, then the tax authority can pay attention to such a taxpayer and conduct a tax audit.

The safe share of VAT deductions is not provided for by the Tax Code of the Russian Federation and there are no sanctions in connection with its “violation”. This is an internal tool of the tax authorities, which allows you to identify those who should be checked first. Thus, there are entire sectors of the economy where the share of deductions is significantly higher than the Russian average and even negative, for example, exporters, and this state of affairs complies with the law.

At the same time, many taxpayers try to focus on the established safe share of the VAT deduction and not exceed the standard, so as not to incur an audit. The Tax Code provides for the possibility of registering received invoices in the purchase book for 3 years after the purchase has been accepted for registration (Clause 1.1, Article 172 of the Tax Code of the Russian Federation). Thanks to this norm, taxpayers can regulate the share of VAT deductions in each quarter, accepting for deduction the number of invoices that provide deductions within the standard. The main thing is not to forget about unregistered invoices and accept VAT for deduction on them in subsequent periods, but no later than 3 years. If this deadline is exceeded, then VAT cannot be reimbursed from the budget at all (Articles 173 and 175 of the Tax Code of the Russian Federation).

Safe deduction rate of 89%?

The safe share of VAT deductions is determined in clause 3 of Appendix No. 2 to. This document establishes one of the criteria for the tax authority to determine the object of inspection:

"Reflection in tax reporting of significant amounts of tax deductions for a certain period. The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% over a period of 12 months".

That is, the safe share of VAT deduction is 89% over a period of 12 months.

Currently, tax authorities have begun to determine the safe share of VAT deductions in a particular region. As a result, it may turn out that in your region the safe share of VAT deductions is less than 89% and then it is safer to stick to this level.

For example, usually the share of deductions in the region is below 89% in the Samara region, Vladimir region, Arkhangelsk region, Kaliningrad region and some other regions.

Letter of the Federal Tax Service of Russia dated July 10, 2018 N ED-4-15/13247 “On the prevention of violations of tax legislation” stated that one of the signs of a fly-by-night company is the VAT deduction rate of more than 98%. This does not mean that tax authorities consider everyone whose VAT deduction share exceeds 98% to be fly-by-night, but in combination with other signs, a high share of deduction is a significant sign of a fly-by-night tax.

Moscow - 94.32%

Moscow region - 90.36%

St. Petersburg - 92.84%

Leningrad region - 92.40%

Tax authorities calculate the so-called Form No. 1-VAT, which is something like an average VAT tax return for Russia as a whole and for each region. This form 1-VAT is published on the website of the Federal Tax Service of the Russian Federation. From this, the tax authorities determine the safe share of deductions (from lines 110 and 210 of the 1-VAT report). Form 1-VAT was officially approved, for example, by Order of the Federal Tax Service of the Russian Federation dated December 23, 2005 N SAE-3-10/686@ “On approval of statistical tax reporting forms of the Federal Tax Service for 2006.”

How to determine the safe percentage of VAT deduction in your region?

You can independently monitor forms No. 1-VAT published on the website of the Federal Tax Service of the Russian Federation and calculate the safe share of VAT deduction in your region (from lines 110 and 210 of the 1-VAT report). An example of such publications (select form 1-VAT from the list):

Below are the data on the safe percentage of VAT deduction by region, based on the above source.

It should be noted that tax authorities now use both criteria. That is, you need to stick to at least a VAT deduction rate of 89%, but if the safe VAT deduction rate in your region is lower, then you need to stick to it. This is what the Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722 “On the work of tax authorities’ commissions on the legalization of the tax base” aims at: 1:

“The selection of taxpayers is carried out on the basis of submitted VAT returns according to the following criteria:

the level of deductions is higher than the average level for the constituent entity of the Russian Federation for the previous period;

Taxpayers who declared deduction rate 89 percent or more;"

1) The document (Letter of the Federal Tax Service of Russia dated July 17, 2013 N AS-4-2/12722) was canceled by Letter of the Federal Tax Service of Russia dated March 21, 2017 N ED-4-15/5183@ "On the commission for the legalization of the tax base", but the commission on practice continues to work.

Full list of the Safe share of VAT deductions in Russia and by constituent entities of the Russian Federation