Entrepreneur, located on the USN does not pay the VAT , respectively, on the sale of goods or services does not include the amount of its cost of production.In this case, the question arises, why do so many companies are reluctant to purchase goods without VAT ?The obvious answer is to put the amount of the tax deduction they can not, but the obligation to pay the value added tax they were never canceled.This applies to customers, intermediaries who are in the common system of taxation.If this is the end user or organization, which is also exempt from VAT , the problems with the implementation of the product should arise.
If you want to work with major organizations, who pay VAT the budget, you have only one way out - to reduce their price by the tax rate.For example, if your competitors, invoice
with VAT , shipped to your potential customers machines for the price of 9000 rubles, then your maximum price should be 9000-1372, amounting to 7628 rubles.The formula for calculating the price of goods in this case is simple: C = TS1-TS1 * 18/118, where P - the desired price, TS1 - the price of a competitor.
transition to the simplified system of taxation for the company, which does not work for end customers, puts it in a very disadvantageous position.If the selling price is not reduced, the inevitable loss of customers on the basic tax system.If it reduce the tax rate, which would have to pay the customer, the level of profits will inevitably fall, because 18% or even 10% - this is quite a lot.Therefore, before proceeding with the "classic" to the "simplified tax system", consult with your regular customers, if you need VAT .
The company on the traditional tax system also raises tensions over billing VAT invoice for the company in the USN.On the one hand, the buyer in the "simplified tax system" is still there VAT in the document or not, but it's hard to understand why he has to pay as much and the buyer, who will be able to receive a deduction for this tax.It's simple - the seller from paying VAT not relieved by placing a zero rate of tax deduction for it, he will not receive.So he in any case include its size in the cost of products sold, which means that its actions are lawful.