How to Check VAT in a Russian Invoice or Act — Step by Step

An accountant receives an invoice from a supplier. The document shows a total of 144,000 ₽. But how much of that is VAT? How do you verify that the tax amount is correct? Here is a step-by-step guide.

Where to Find VAT in a Document

In a Russian invoice (schet-faktura), VAT is shown in a separate line. Standard structure:

If the document only shows a total amount, you need to determine whether VAT is included or added on top.

How to Tell If VAT Is Included or Added on Top

This is the key question. There are two scenarios:

Scenario 1 — VAT is included in the amount: Formula: VAT = Amount × 20 / 120 Example: 144,000 × 20 / 120 = 24,000 ₽

Scenario 2 — VAT is added on top: Formula: VAT = Amount × 0.20 Example: 120,000 × 0.20 = 24,000 ₽

If the document says "including VAT" (в том числе НДС) — this is Scenario 1. If it says "VAT on top" (НДС сверху) — Scenario 2.

Step-by-Step Verification

Step 1. Find the amount without VAT and the VAT amount in the document.

Step 2. Check: amount without VAT + VAT = amount with VAT?

Example:

• Amount without VAT: 100,000 ₽
• VAT 20 %: 20,000 ₽
• Amount with VAT: 120,000 ₽
• Check: 100,000 + 20,000 = 120,000 ₽ ✓

Step 3. Verify the VAT rate: 20 % or 10 %? For food products, children's goods, and medicine, a 10 % rate may apply.

Step 4. If the rate is 20 %, verify the formula:

• If VAT is included: VAT = Total × 20 / 120
• If VAT is added: VAT = Without VAT × 0.20

Common Mistakes

• Wrong formula: confusing 20/120 and 0,20. If VAT is included in the amount, divide by 1.20, not 0.20.
• Wrong rate for 10 % goods: for discounted goods, the rate is 10 %. Example: 110,000 ₽ with 10 % VAT = 110,000 / 1.10 = 100,000 ₽ without VAT; VAT = 10,000 ₽.
• Rounding: VAT is always rounded to the nearest kopeck. If your calculation gives 3.33 ₽, it is 3.33 ₽, not 3 ₽.

Verification Example with the Calculator

A supplier invoiced 180,000 ₽. The document states "including VAT 20 %". Verification:

• VAT = 180,000 × 20 / 120 = 30,000 ₽
• Amount without VAT = 180,000 − 30,000 = 150,000 ₽

If everything matches, the document is correct.

When to Consult an Accountant

Seek professional help if:

• the amounts do not match after recalculation;
• the document shows a VAT rate that does not correspond to the goods;
• you have doubts about the correctness of the invoice;
• the supplier is not a VAT payer but issued an invoice with VAT charged.

FAQ

What if the VAT amount in the document does not match my calculation?

Re-check the formula. If the error is confirmed, contact the supplier for a corrected document.

How to check VAT at 10 %?

If VAT is included: Amount × 10 / 110. If VAT is added: Amount × 0.10.

What if the invoice is from a USN company?

Companies on the USN (simplified system) do not issue VAT invoices. If such an invoice shows VAT, it is an error.

The calculator helps verify the calculation, but it does not replace accounting advice.