When calculating the MSPC will take into account the new VAT rate
From January 1, 2019, when calculating the initial (maximum) contract price, customers will take into account the VAT rate of 20 percent. Now the rate of 18 percent.
Value added tax is included in the NMC if the object of purchase is taxed. The usual VAT rate of 18 percent. The preferential rate of 10 percent is valid, for example, for some food products, children's goods, medicines. When the object of purchase is not taxed, VAT is not included in the NMC. For example, with the purchase of orthopedic products. These rules are listed in articles 149 and 164 of the tax code. Since January 1, 2019, the preferential rate does not change, but the usual rate will be not 18, but 20 percent.
If the products are taxed, the VAT in the calculation of the NMC must include. For example, the customer will not include VAT, but will win the tax payer, then the contract price should be increased by 18 percent, and from January 1, 2019 – by 20 percent. It is a violation of part 2 of article 34 of the Law № 44-FZ. You also cannot increase the price of the contract after conclusion, so as to raise the price for no more than 10 percent of the MSPC (clause 1 part 1 article 95 of Law No. 44-FZ).
When planning a purchase in 2018, customers should take into account the rate of 18 percent, as the new rate is valid from 1 January 2019 and there is no reason to apply it. However, when purchasing in 2019, the calculation of the NMC should be adjusted at the new rate.
Document: Federal law No. 303-FZ of 03.08.2018