Kev thim rov qab ntawm VAT yog qhov yuav tsum tau ua yog kho cov ntaub ntawv tseem ceeb tom qab sau npe ntawm cov ntaub ntawv tsis xws luag hauv phau ntawv yuav khoom. Yog tias qhov yuam kev tau pom ua ntej lawm, ces tsis tas yuav rov qab VAT ntxiv.
Cov Lus Qhia
Kauj ruam 1
Yog tias koj pom ib qho yuam kev hauv cov ntawv sau nqi, nug tus xa khoom ntawm cov khoom lossis cov kev pabcuam tsis kho nws, tab sis kom hloov nws nrog daim ntawv uas txhua cov ntaub ntawv yuav raug. Tus naj npawb thiab hnub tim yuav tsum tau muab cia rau hauv nws. Yog tias qhov no tsis tuaj yeem ua tiav, tom qab ntawd txhua txoj kev kho yog lees paub los ntawm kev foob lub koom haum thiab kos npe ntawm lub taub hau. Cov ntawv yog sau hnub rau kev kho thiab xa mus rau tus yuav.
Kauj ruam 2
Tau txais cov ntawv pov thawj uas tsis zoo ua ntej sau npe rau nws, tus neeg yuav txais yuav kho, sau cov ntaub ntawv raug rau hauv phau ntawv yuav khoom thiab lees txais kev txiav tawm VAT.
Kauj ruam 3
Yog tias koj tau txais daim ntawv hloov kho tshiab tom qab sau npe, koj yuav tsum ua cov txheej txheem txawv. Ua ntej, rho koj phau ntawv yuav khoom nkag. Txhawm rau ua qhov no, sau ib daim ntawv ntxiv hauv phau ntawv. Txog thaum nruab nrab xyoo 2008, daim ntawv pauv kho tshiab tau muab sau cia hauv phau ntawv yuav khoom ntawm hnub tim uas tau kho daim ntawv no. Tam sim no, raws li kev daws teeb meem ntawm Pawg Thawj Tswj Hwm ntawm Tsev Hais Plaub Qib Siab ntawm Lub Lavxias Lub Rau Hli 3, 2008 N 615/08, daim ntawv hloov kho tau nkag rau ntawm daim ntawv sau ntxiv ntawm hnub thaum sau daim ntawv, thiab tsis kho.
Kauj ruam 4
Yog tias koj khaws ib phau ntawv yuav khoom hluav taws xob, kho nws kom nrawm. Hauv qhov no, ib daim ntawv ntxiv tsis kos.
Kauj ruam 5
Teb daim ntawv thiab xa mus rau lub chaw haujlwm se uas tus nqi se tsim nyog ua se. Ntxiv mus, lub sijhawm uas koj yuav muab daim ntawv no yuav tsum yog lub uas VAT raug txiav tawm.
Kauj Ruam 6
Piv txwv. Thaum Lub Yim Hli 2009, LLC "Oblako" tau xa khoom mus rau LLC "Solntse" hauv qhov nyiaj 11,800 rubles, suav nrog VAT ntawm 1,800 rubles. Thaum kos duab daim ntawv sau nqi, tus xa khoom siv tus neeg suav sau yuam kev thiab hloov tus nqi, nws xa 1180, suav nrog VAT ntawm 180 rubles. Raws li daim ntawv sau thawj, tus neeg sau npe ntawm Solntse LLC tau nkag rau hauv phau ntawv yuav khoom rau lub quarter thib peb: D-t 19 K-t 60 - 180 rubles VAT suav nrog cov khoom lag luam yuav khoom; D-t 68 K-t 19 - VAT raug txais rau kev txiav tawm.
Kauj Ruam 7
Qhov yuam kev tau tshawb pom tsuas yog thaum Lub Kaum Ob Hlis, tus kws sau ntawv ntawm Solntse LLC yuav tsum thim rov qab VAT hauv phau ntawv yuav khoom rau lub quarter thib peb ntawm ib daim ntawv ntxiv thiab sau cov lus nkag nram qab no: 1) Dt 41 Kt 60 - 1000 rubles liab: yuam kev nqi cov khoom tau rov ua dua qub; 2) D-t 19 K-t 60 - 180 rubles rau xim liab: VAT raug tshem tawm ntawm daim ntawv qhia tsis xws luag; 3) D-t 68 K-t 19 - 180 rubles rau xim liab: VAT txiav tawm ntawm daim ntawv qhia cuav tau raug muab tso tseg.
Kauj ruam 8
Tus accountant ntawm Solntse LLC yuav tsum xa daim VAT tshiab xa rov qab mus rau lub chaw them se rau lub quarter thib peb.
