There are different types of value added tax that are paid by different groups of taxpayers. To understand who pays for what, you need to study the provisions of the Tax Code and a number of other laws.
As stated in the Tax Code of the Russian Federation, VAT is paid by individual entrepreneurs, Russian organizations (firms, enterprises), foreign organizations engaged in economic activity in Russia, as well as those who transport goods through the territory of the Customs Union. In addition, state bodies or local self-government bodies can be recognized as VAT taxpayers when they are engaged in economic activities in their own interests, not related to public functions.
For those who are engaged in the movement of goods across the borders of the territory of the Customs Union, the Customs Code of the Customs Union and Federal Law No. 311-FZ and VAT are also in force. These persons pay only if such a need is established in the customs legislation.
There are two types of VAT: "domestic" and "import". The first is paid when goods are sold in Russia, and the second when goods are imported into the territory of the Russian Federation, at customs. "Import" VAT is paid by all legal entities and individual entrepreneurs without exception, no one can be exempt from this type of tax. It is not paid only by those who are not recognized as a VAT payer at all.
As for the "internal" VAT, you can exempt from the obligation to pay it or you can not be a VAT payer at all (for example, if the organization is on the simplified taxation system, or produces and sells agricultural goods, or pays UTII, etc.).
However, if an organization or individual entrepreneur issues invoices with the allocated amount of VAT, they are obliged to pay it in any case.
Anyone who is not recognized as a VAT payer in accordance with the Tax Code of the Russian Federation does not pay either "internal" or "external" VAT. Anyone who is exempted from paying VAT for a certain time and under certain conditions does not pay only "internal" VAT.
Additionally, you do not need to register with the tax office as a VAT payer. Accounting occurs automatically when registering an individual entrepreneur or a legal entity.
