An example of filling out a tax return on vat. What is the procedure for filling out a VAT declaration (example, instructions, rules)
The legislator every year toughens the punishment for errors in reporting forms. Filling in the VAT return was no exception. An error will lead to a fine of 5,000 rubles, repeated shortcomings will entail sanctions already in the amount of 20,000 rubles. How to avoid these penalties and fill out everything correctly? After all, the declaration is rather complicated. Who, what and how should indicate in it? We will consider all these questions in our article.
Filling procedure tax return VAT is regulated by law. The form itself is fixed by the norms of the new Order of the Federal Tax Service MMV-7-3 / [email protected] dated March 12, 2018. Instructions for filling out are attached to the VAT return. This makes it somewhat easier to fill in and return on a new form.
PLEASE NOTE: you need to use the new VAT form from the report for 1 quarter. 2018, filling in the VAT tax return for the 4th quarter. 2017 is carried out on the old report form.
Changes in the new letterhead
There are no significant changes in the form. You need to be attentive to all intermediaries. New sections / columns have appeared in the form. For example, in sections 10 and 11, data is now transferred from the corresponding invoice register.
IMPORTANT: update the program for submitting reports in a timely manner, then the current form will appear there, and you will not make a mistake by filling out the old form.
What's new in filling requirements
- Previously, the total amount of VAT payable was indicated on line 110 of the form, now you need to put this value on page 118 of the third section of the form.
- If the amount is indicated on page 125, do not forget to isolate the amount of VAT charged by the contractors.
- P. 041-042, 110, 115 and 185 are intended to be filled in by FEZ member firms (Kaliningrad region).
- Now no need to paint the address real estate, if the owner company recovers VAT on it for 10 years, such a rule is enshrined in the Tax Code of the Russian Federation in Art. 171.1 p. 4;
- Each such object has its own application sheet, it is here that the taxpayer writes down all the essential information: the date of entry, the purchase price, the term useful use, start date of depreciation, etc.
- The rules for filling out the VAT declaration assume that in section 8 of the form, the CCD numbers are signed in line 150 and additional fields;
- P. 035 in sect. 9 is needed to indicate the registration numbers of the customs declaration, this is a new field, it is necessary for firms importing and exporting products;
- The customs number is put in the Sales Book, then it is transferred to the declaration, this is how the FEZ firms of the Kaliningrad region act, replacing the invoice number with this marking.
Explanations on VAT in the new format
Has the tax inspector sent a request for discrepancy? We urgently need to provide explanations, otherwise the fines will not be avoided. The procedure for filling out the VAT return clearly prescribes what and how to indicate. It means that somewhere you have violated the regulations. Let's figure out how to explain and prevent unwanted sanctions.
The reasons for discrepancies can be transaction codes, erroneous details, duplication in invoices - these are the most common inconsistencies. It is urgent to clarify inaccuracies so as not to mislead the inspector.
IMPORTANT: from January 01, 2018, taxpaying companies are required to submit all explanations exclusively electronically - this rule is prescribed by the Tax Code of the Russian Federation (Article 88 clause 3).
- The first case of failure to submit - 5,000 rubles;
- Second and subsequent times - 20,000 rubles. (see article 129.1 of the tax code).
Why now all explanations need to be sent through the EDI system
On January 24, 2018, the Order of the Russian Tax Department ММВ-7-15 / came into force [email protected] dated December 16, 2016. This particular normative act requires that all requirements be sent to inspectors in in electronic format... Previously, it was possible to bring documents on paper and they were accepted. Now the paper format of document flow has been canceled. This means that everything brought on paper will not be recognized as filed, and, therefore, penalties are inevitable.
PLEASE NOTE: the fine for "paper" explanations submitted to the IFTS before January 25 of the current year is not legal, since the order has not yet entered into force.
VAT return: sample filling
Romashka LLC works for OSNO. The main activity of the company is the sale of equipment. Goods are not concessional and are taxed at a rate of 18%. For the period January - March 2018, the taxpayer carried out the following business transactions in the accounting:
- Materials for general utility use were purchased for the amount of 150,000 rubles, incl. VAT at the rate of 18% RUB 22,881.14 (invoices No. 1245 of 01/22/18, 4178 of 02/13/18, 74178 of 03/30/18);
- Goods sold in the amount of 458,962 rubles, incl. VAT at the rate of 18% in the amount of 70,011.15 rubles. (invoice / f from 1 to 422 for 1 quarter 2018);
- Received furniture for the office in the amount of RUB 85,250, incl. VAT 18/118 13,004.24 rubles, which was accepted for accounting on February 16, 2018, VAT for refund was accepted immediately (according to the law, the deduction can be included in the reduction of the VAT base within 3 years after the posting of goods, see Art. 172 of the Tax Code of the Russian Federation, clause 1, clause 1.1).
What an example of filling out a VAT declaration will look like for this case:
- Be sure to fill out the title page, indicate the TIN / KPP, full name, OKVED, contact phone number, full name of the signatory (usually the head acting according to the Charter, but there may be an authorized person on the basis of a power of attorney), the date of filling is put, the signature is stamped (if a person fills out the form by power of attorney, the seal is not put, but a power of attorney is attached);
- Section 1 - the amount of tax payable, in our case, according to KBK 18210301000011000110, the value is 34,125.77 rubles, but we indicate in rubles without kopecks - 34,126 rubles, do not forget to affix the OKTMO of the enterprise, sign and seal;
- Calculation of the tax amount - section 3 of paragraph 1, here in line 010 in column 3 we write 458,962 rubles, in column 5 of the same line - 70,011 rubles. (without kopecks), we have tax only at the rate of 18%, so we do not fill in the remaining lines 10-18 / 118-10 / 110;
- Clause 11 of section 3, line 118, we transfer the amount from line 010, column 5 in the amount of 70,011 rubles.
- Clause 12 of section 3, line 120 - the amount of tax deductible, with us it is 35,885 rubles. (without kopecks - the amount is summed up as follows: 22 881.14 + 13 004.24):
- Clause 20 of Section 3, line 190 - the amount of tax payable is 34,126 rubles. (the same amount that we transferred to Section 1 page 040).
We hope that now you have no questions left on how to fill out the VAT tax return 2018. We have attached a sample of filling out to make it clearer.
VAT declaration: sample filling
Deadlines for submission and verification of the form
IMPORTANT: Firms reporting via the Internet and "zero" must submit only electronically, not on paper.
Office check of the declaration
The VAT declaration, a sample of filling, is sent to the tax controller and its verification begins. The term of the "cameral" is 3 months. Inspectors, using the capabilities of EDM, immediately see sales and purchase transactions in the context of counterparties, reveal inconsistencies, for example, if the buyer has not paid in full with the seller or the seller has not submitted a VAT return, while you have set the amount of tax to be refunded, etc. For all inconsistencies, the tax authorities make a request for clarification.
PLEASE NOTE: tax inspectors are now armed with the ASK VAT2 program, which perfectly analyzes the data in the declaration, a new version of VAT3 will be released soon, which will also allow reconciliation of bank payments.
Now inspectors make a request to the bank to find out about payments. It is extremely inconvenient to receive statements on hundreds of sheets. A new version ASK solutions will allow you to have all the data on electronic media. Inspectors will save time and find discrepancies faster.
Tax authorities receive a declaration and immediately see all transactions without payment. This does not prevent the deduction. All the same, inspectors put such operations on notice. If you do not pay the supplier on a consistent basis but do deduct, this is suspicious.
All individual entrepreneurs and legal entities that are payers of this tax, as well as tax agents and tax evaders ("special regimes") who issue invoices with the amounts of VAT allocated in them, are required to report on VAT (subparagraph 1 of paragraph 5 of article 173; p. 5 article 174 of the Tax Code of the Russian Federation). In January 2018, the VAT return for 2017 for the 4th quarter is due to be submitted. In this article, you will learn how to fill out tax returns correctly, and you can also download a sample form and a completed VAT return.
VAT declaration 2017 - form
From the first quarter of 2017, a new VAT return form has been applied. The form was approved by order of the Federal Tax Service of the Russian Federation dated October 29, 2014 No. ММВ-7-3 / 558 as amended on 12/20/2016.
VAT reporting “on paper” has not been submitted since 2014 - it is necessary to report to the IFTS electronically via the TCS through a special operator. A paper form can only be used by tax agents-non-paying and taxpaying agents exempt from calculating and paying VAT (clause 5 of article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation No. ОА-4-17 / 1350 dated January 30, 2015).
A VAT declaration is submitted no later than the 25th day after the expired quarter. For the 4th quarter of 2017, you need to report by 25.01.2018, regardless of the form of submission of the report.
Composition of the VAT declaration
The procedure for filling out the declaration was developed by the Federal Tax Service of the Russian Federation in Appendix No. 2 to the same order No. ММВ-7-3 / 558, which approved the form.
The VAT form is a title page and 12 sections, of which only section 1 is mandatory for everyone, and the rest are filled out only if the relevant data is available.
So, for taxpayers, in reporting quarter carrying out only non-taxable VAT operations, the section of the VAT declaration is mandatory. 7. "Special regimes" who allocated VAT in invoices, and persons exempted from taxpayer obligations under Articles 145 and 145.1 of the Tax Code of the Russian Federation, but who issued invoices with VAT, submit a section as part of the declaration 12. VAT agents fill out section 3 if they did not have any other tax operations, except for agency ones. Sections 8 and 9 are intended for taxpayers who keep books of purchases / sales, and for intermediaries who fill out a declaration according to the data of the invoice journal - sections 10 and 11.
General requirements for filling out the VAT declaration form
All text indicators of the declaration are filled in, starting from the left edge of the line, in capital block letters. Monetary indicators are brought in without kopecks with amounts rounded to the full ruble. Only one indicator is entered into each cell - a number, a letter, etc.
The paper form should be printed on one side of A4 sheet. Pages are not stapled together.
All pages of the VAT declaration are numbered in order, starting with the title page.
2017 VAT declaration: filling in the required sections
The VAT declaration is filled in on the basis of the following documents:
- VAT invoices,
- Invoice journal (intermediaries),
- Accounting registers and tax registers.
The title page of the declaration is quite standard. It contains information about the organization / individual entrepreneur:
- Correction number - "0" for the primary declaration, "1", "2", etc. for subsequent refined,
- Tax period code, in accordance with Appendix No. 3 to the Filling Procedure, and the year
- IFTS code, where reporting is submitted,
- Name / full name a VAT payer, as indicated in the charter of the company, or in the passport of an individual,
- OKVED code, as in the extract from the Unified State Register of Legal Entities / EGRIP,
- Number of pages of declaration and attached documents,
- Contact information, signature of the head / individual entrepreneur.
Section 1 of the VAT tax return, which is mandatory for all, reflects the amount of tax payable or reimbursed from the budget. Data are entered into it after calculating the results in other necessary sections of the declaration, and include:
- Territory code according to OKTMO - it can be found in the territory classifier, or on the websites of Rosstat and the Federal Tax Service;
- KBK, relevant for the given period,
- On lines 030-040 reflect the total amounts of tax payable, and on line 050 - the amount to be refunded,
- Lines 060-080 are filled in if the code “227” is indicated in the line “By location” of the title page.
The title page with section 1 is submitted to the Federal Tax Service Inspectorate and in the case when there are no indicators to be reflected in sections 2-12 of the declaration, such reporting on VAT will be "zero".
How to check the declaration
Before sending the finished declaration to the Federal Tax Service Inspectorate, you need to check the correctness of its filling. This can be done using the "Control ratios of the indicators of the declaration" published in the letter of the Federal Tax Service of the Russian Federation dated 06.04.2017 No. SD-4-3 / 6467. The ratios are checked not only within the VAT return, but are compared with the indicators of other reporting forms and accounting statements.
If any control ratio VAT will be violated, the declaration will not pass a desk audit, the tax authorities will consider this a mistake and will send a request for the provision of appropriate explanations within 5 days. Taxpayers are required to submit explanations, like the declaration, in electronic form according to the TCS (clause 3 of article 88 of the Tax Code of the Russian Federation). Electronic formats for such explanations were approved by order of the Federal Tax Service of the Russian Federation dated December 16, 2016 No. ММВ-7-15 / 682.
Sample filling out a VAT declaration
LLC "Astra" uses OSNO and is engaged in the wholesale trade of products. Let's say that in Q4 2017, Astra had only three operations:
- The goods were sold to one buyer in the amount of 1 million rubles. excluding VAT. The goods sold are subject to VAT at a rate of 18%.
- Purchased goods in the amount of 1,416 thousand rubles. including VAT 18% (216 thousand rubles). This tax, according to the documents, can be deducted.
- An advance payment was received from the buyer for future deliveries in the amount of 531 thousand rubles. including VAT 18% (81 thousand rubles).
In this case, you need to fill out the following sections of the declaration:
- title page,
- section 1 - the amount of VAT to be transferred to the budget;
- section 3 - calculation of tax for the reporting quarter;
- section 8 - indicators from the purchase book on the received invoice in order to deduct the claimed VAT from the total tax amount;
- section 9 - data from the sales ledger for issued invoices. In our case, this section needs to be filled in twice, since there were two sales operations, and we will fill in the total lines 230-280 only once.
The VAT tax return is filled in at the end of each tax period, that is, at the end of each quarter, by the 20th next month(January 20, April 20, July 20, October 20). (since 2015, the deadlines for filing a VAT return have changed, details).
What is the declaration on? This report consists of 10 sheets: the first page is the title page, on the rest there are 7 sections in which VAT is calculated for various operations. In practice, most often not all sheets are filled out.
Before starting to draw up a VAT return, you need to:
- make sure that you are going to use a new form of declaration that is not outdated (declarations are periodically updated, so it is important to keep an eye on this);
- determine the sheets that you need to fill out;
- first enter the data on VAT in sections 3-7, then transfer the necessary lines from them to section 1-2.
- when filling in by hand, all letters and numbers must be clear and large;
- all amounts should be indicated in rubles, kopecks must be rounded up to whole rubles;
- put a dash in each empty cell of both filled and uncompleted lines;
- the declaration can be filled in manually and on a computer, it can be submitted to the tax office in person, by mail or electronically (it should be noted that since 2014 the filling and submission of the declaration is carried out only electronically);
To help the taxpayer, the Procedure for filling out a VAT return is presented, which explains in detail how to draw up each page of the declaration. This document can be downloaded by clicking on the link at the end of the article. There you can also download the VAT declaration form, current for 2013-2014.
Sample filling out a VAT declaration
We will draw up a tax return for the IV quarter of 2012 for the organization of OOO Confectioner.
Page 1- This is a cover page containing general information about the taxpayer.
It should be easy to fill out.
The TIN / KPP of the organization is indicated at the top.
"Correction number": if the declaration is submitted for the first time - put "0", if the document was corrected, then put the numbers "1", "2", etc., respectively, depending on which time the declaration is submitted.
"Tax period": write the code of the period (21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter).
At the bottom left, the section "Reliability ..." is filled in, if the manager submits the declaration - put "1", if another person, then "2", and indicate the full name of the taxpayer.
Section 3.
The next step in filling out the declaration will be filling out Section 3, which is made for payment to the budget.
The first part of this section reflects all transactions from which tax is withheld for payment to the budget. The second part indicates.
Data for the IV quarter of OOO Confectioner:
- sale of goods with a VAT rate of 18%: tax base 2,000,000, VAT = 360,000 (line 010);
- sale of goods with a VAT rate of 10%: tax base 3,000,000, VAT = 300,000 (line 020);
- an advance has been received from the buyer for the upcoming sale with a 10% VAT rate: advance payment 1,000,000, VAT 90,909 (line 070);
- restored VAT deducted in the previous quarter: 10,000 (line 090);
- VAT deductible (presented by suppliers): 450,000 (130);
- VAT on the advance transferred to the supplier, deductible in the IV quarter: 120,000.
Appendix 1 to section 3 is filled in only if there were any transactions in relation to real estate, this application is drawn up once at the end of the year and is submitted together with the declaration for the IV quarter. LLC "Confectioner" did not perform such operations.
Appendix 2 to section 3 filled in by foreign organizations operating on the territory of the Russian Federation.
Sections 4-6 are filled in for enterprises performing taxable transactions.
Suppose that OOO "Confectioner" exported goods to Belarus in the amount of 2,000,000 rubles. and fill in Section 4.
Competent filling of the VAT declaration - necessary condition refund of this company tax. Many accountants make inaccuracies in this document, and sometimes even outright mistakes, which automatically complicates the entire VAT administration.
About filling rules
As a rule, most errors arise due to banal carelessness: inaccurate calculations, errors in entering codes can lead to the fact that value added tax will turn into a real problem for the company for a long time.
In order to avoid the troubles associated with VAT, the first step is to ensure that the appropriate tax return is filled out correctly. Below is the detailed description of all sections of the declaration and the rules for filling them out, based on the order of the Ministry of Finance and the Federal Tax Service of October 29, 2014 No. ММВ-7-3 / [email protected]
In order to correctly understand the scheme for filling out the declaration, you need to know exactly what information each section of the document should contain. Consider them:
Title page. The rules for filling out the VAT declaration clearly state that the cover page must be completed in any case.
Section 1 - the total amount of tax (according to the taxpayer) that must be paid to the budget.
Section 2 - the amount of tax deductions that must be transferred to the budget according to the data of the tax agent.
Section 3 - calculation of tax deductions payable on transactions are subject to a zero VAT rate in accordance with Article 164 of the Code, paragraphs 2-4.
- Appendix 1: VAT payable to the budget due to recovery for the current and previous years;
- Appendix 2: calculation of the amount of VAT on sales of goods and services, transfer of ownership, and VAT deductible by a foreign resident operating in Russia through their own representative offices.
Section 4 - calculation of tax on commercial transactions to which the application of the VAT rate is documented, equal to zero.
Section 5 - calculation tax deductions applicable to taxation commercial transactions, to which the application of the zero VAT rate has been confirmed or not.
Section 6 - calculation of tax on commercial transactions to which the application of a zero rate is not documented.
Section 7 - commercial transactions that:
- are not subject to taxation;
- not recognized as a taxpayer;
- carried out in a territory that does not belong Russian Federation;
- payment for future deliveries of goods (services), which will be made no earlier than six months later.
Section 8 - information from the purchase book about transactions reflected for the past tax period. Appendix 1 to section 8 - information from additional sheets of the purchase book.
Section 9 - information from the sales ledger about transactions recorded for the past tax period. Appendix 1 to section 9 - information from additional sheets of the sales book.
Section 10 - information from the register of invoices issued in relation to transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of forwarding agreements recorded for the past tax period.
Section 11 - information from the register of received invoices in relation to transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of forwarding agreements recorded for the past tax period.
Section 12 - information from invoices issued by persons specified in paragraph 5 of Article 173 of the Tax Code.
The instructions for filling out the VAT return states that the title page and the first section are mandatory for all taxpayers.
The remaining sections of the declaration should be included in the document only if required by the presence of the subject in the activity. entrepreneurial activity transactions that are subject to applicable laws and regulations.
Requirements for the content of sections
The VAT declaration is submitted in the form required by the taxation system applicable to the taxpayer, as well as the types of transactions performed during the reporting period. In the absence of transactions during the reporting period that require reflection in all sections of the declaration, its submission is not mandatory, but tax reporting in this case, VAT can be filed in a simplified form. The VAT declaration, the filling procedure of which is clearly followed, will be easily accepted by the tax authorities.
Section 1
If during the reporting period only operations of the following types were carried out:
- not subject to VAT;
- operations that were not carried out on the territory of the Russian Federation;
- transactions that are not subject to taxation;
- commercial operations in which the manufacture of goods and services takes more than six months,
then only sections 1 and 7 and the title page are completed. Moreover, in section 1, you need to put dashes in the lines of the declaration.
If an invoice is issued with the allocation of VAT by an organization or individual entrepreneur who:
- is not a VAT payer as an agricultural producer, in accordance with Chapter 26.1 of the Code;
- switched to the simplified tax system;
- switched to paying UTII for certain types of activities,
then only section 1 and a title page are submitted.
When an invoice was issued by an organization or individual entrepreneur, which, according to article 145 of the Code, are exempt from VAT, then only section 1 and the title page need to be filled out in the tax return.
If the invoice is issued by an individual entrepreneur or an organization that are VAT payers in the implementation of a commercial transaction exempted from tax, in accordance with paragraphs 1-3 of Article 149 of the Code, or in the type of activity that is subject to UTII, in accordance with Chapter 26.3, and there are no others operation, only section 1 and a title page are provided.
Section 2
Must be completed only by persons who are acting as tax agents in accordance with Article 161 of the Code. When a taxpayer has the status of a tax agent and during the tax period only operations were carried out in accordance with Article 161 of the Code, then only section 2 and the title page are required to be completed. If the taxpayer- tax agent during the tax period, operations were carried out in accordance with Art. 161 of the Code and transactions that are not taxed or exempted from it, then it is imperative to fill out sections 2, 7 and the title page.
In the case when the taxpayer is a tax agent, but does not apply to VAT payers, since he switched to:
- taxation for agricultural producers;
- single tax for certain types of activities,
then only section 2 and the title page are completed.
If a taxpayer is a tax agent, but at the same time, in accordance with Article 145 of the Code, is exempted from paying VAT, then section 2 and the title page must be completed.
If the fulfillment of the duties of a tax agent is transferred to a foreign company with a representative office in the Russian Federation, then section 2 must be completed by the branch authorized by the parent structure to pay VAT on the operations of all branches operating in the VAT territory. However, this section should be completed only in relation to representative offices that have the obligation to act as a tax agent. Such a declaration system is called centralized.
Section 3
It is mandatory to fill out and include in the declaration if during the tax period there were carried out transactions subject to VAT, in accordance with paragraphs 2-4 of Article 164 of the Code. In those cases that are stipulated by paragraph 6 of Article 171 of the Code, Appendix No. 1 of Section 3 is filled in.
A foreign organization that has subdivisions on the territory of the Russian Federation and belongs to VAT payers is obliged to submit Appendix No. 2 of Section 3 to the declaration.
Section 4
Includes information on transactions exempted from VAT, as well as transactions that are subject to a zero rate.
Justification for the application of a zero VAT rate
For documentary justification of the zero rate and tax deduction when making sales of goods and providing services, in accordance with subparagraphs 1-6 and 8-10 of clause 1 of Article 164 of the Code, along with the provision of Section 4, the documents provided for in Art. 165 of the Code.
For documentary substantiation of the zero rate and tax deduction in the sale of goods and the provision of services, in accordance with subparagraph 7 of paragraph 1 of article 164 of the Code, along with the provision of section 4, you must provide documents that confirm the compliance of the transaction object with the Decree of the Government of the Russian Federation No. "On the application of a zero rate when selling goods for official use by diplomatic missions."
For documentary substantiation of the zero rate and tax deduction in the sale of goods and the provision of services, in accordance with clause 12 of article 165, along with the provision of section 4, it is necessary to submit documents that confirm the compliance of the object of the transaction with the Decree of the Government of the Russian Federation No. 455 of 22.06.2006 "On approval Rules of application tax rate 0 percent for value added tax when selling goods (works, services) for official use international organizations and their representative offices operating on the territory of the Russian Federation ”.
If a taxpayer provides documents justifying the application of a zero VAT rate as a clarification on the taxation of transactions specified in subparagraphs 1-6 and 8-10 of paragraph 1 of Article 164 of the Code, then they must be included in section 4 for the period during which full package of documents. In this case, the amount of VAT paid by the taxpayer is subject to refund in accordance with Article 176 of the Code.
Justification of a zero tax rate for transactions with the Republic of Belarus
Transactions that are subject to zero VAT, in accordance with agreements between the governments of the Republic of Belarus and the Russian Federation, sections 4.5 and 6, are presented with available information.
In case of documentary evidence of the application of a zero rate for export to the Republic of Belarus from the territory of Russia, simultaneously with the completion of section 4, the corresponding supporting documents must be submitted, in accordance with the regulation on the procedure indirect taxation and control over the movement of goods between the Russian Federation and the Republic of Belarus.
When justifying a zero rate in the performance of services and work performed in relation to imported goods, on the basis of foreign economic relations between tax residents Of the Russian Federation and the Republic of Belarus, with subsequent export finished products, section 4 is filled in and documents are provided in accordance with paragraph 2 of section.
If the full set of documents confirming the legality of the application of the VAT rate equal to zero is not submitted to the declaration within 90 days from the date of the actual shipment of the goods, then export-import transactions between tax residents of the Republic of Belarus and the Russian Federation must be included in section 6 for the period, during which the shipment took place.
The taxation of VAT for such transactions remains at the level of 10 or 18 percent. If in the future the taxpayer submits documents that justify the application of a rate equal to zero, then the transaction must be included in section 4 for the period during which the full set of supporting documents was provided. The previously paid amount of tax must be returned to the taxpayer under the conditions set forth in Chapter 21 of the Code.
Section 5
Included in the declaration if under reporting period the right arose to include the amount of tax paid on transactions for which the application of zero VAT was confirmed in the amount of tax deductions. At the same time, the package of documents confirming the right to apply zero VAT is not resubmitted.
Section 6
Information is provided on operations for which the right to zero VAT is not confirmed by documents.
Section 7
To be completed if in the reporting period the taxpayer had transactions that, in accordance with the legislation, are not subject to VAT, as well as upon receipt of an advance payment for goods, works or services, the production time of which exceeds six months. For the latter case, the list of such goods (works, services) is contained in the Decree of the Government of the Russian Federation of July 28, 2006 No. 468.
When filling out the section, the codes of operations should be indicated in strict accordance with Appendix 1 to the procedure for filling out the reports.
Section 8
The section is filled in by tax agents in cases where the right to tax deductions arises, while in cases of making adjustments to the purchase book at the end of the tax period for which the declaration is submitted, Appendix 1 to this section is filled out.
Section 9
Information from the sales book is indicated; this section must be completed by all taxpayers if they are required to calculate VAT. In cases of making adjustments to the sales ledger at the end of the tax period for which the declaration is submitted, Appendix 1 to this section is completed.
Sections 10 and 11
To be completed by taxpayers and tax agents working on commission contracts, agency agreements, contracts of transport expedition. These sections contain information from the logs of issued and received invoices.
Section 12
To be completed if the buyer issues an invoice with the allocation of VAT by persons exempted from VAT, who are not VAT taxpayers, as well as for transactions that are not subject to VAT.
Filling procedure
Each indicator entered in the declaration must correspond to one field, except for the data on time and presented in fractional form. Fractional numbers are assigned two fields in the document, for writing the date - three.
Pages of the document are numbered in continuous order, regardless of the number of sections included. The values of the cost should be brought to the whole form, indicators less than fifty kopecks are rounded down, more than fifty - up. If any indicator is absent, then a dash is put in the fields intended for its writing.
Filling out the title page
The title page is filled in personally by the VAT payer or tax agent. IN title page in mandatory TIN and KPP must be indicated.
Filling in the main fields is carried out in the following order:
- "Correction number":
- 0 - if the primary declaration is submitted;
- 1, 2,… - serial number of the clarifying declaration.
- "Tax period (code)" - a code is entered that determines the tax period.
- "Fiscal year" - the year of filing the declaration.
- "Provided to the tax authority (code)" - the code is entered tax authority, which is intended for the declaration "at the location (of registration) (code)" - as a rule, the value 400 is indicated, which means that the declaration is submitted at the place of registration of the taxpayer.
- "Taxpayer" - the name of the organization or full name natural person- a VAT payer who submits a declaration.
- "Code of the type of activity according to the OKVED classifier" - the type of activity according to the All-Russian classifier of types of economic activity.
- "On _ Pages" is the total number of pages in the document.
- "With the attachment of supporting documents and their copies on _ sheets" - the total number of sheets in documents confirming transactions, tax rates, etc.
- "I confirm the accuracy and completeness of the information specified in this questionnaire":
- the document is submitted by the taxpayer;
- the document is submitted by the representative of the taxpayer.
- "To be completed by an employee of the tax authority" - includes official information about the tax return.
Procedure for completing section 1
In section 1, the following data are entered in the corresponding lines:
- 010 - OKATMO code;
- 020 - code budget classification(KBK);
- 030 - tax submitted by the taxpayer for payment to the budget for the reporting period (not indicated in section 3 and does not take part in the calculation of tax indicators entered in lines 040,050);
- 040 - tax that is paid to the budget in accordance with the procedure specified in paragraph 1 of Article 174 of the Code, in the event that the difference between the sum of the values that are indicated in lines 230 of section 3, 020 of section 6 and the sum of the values specified in line 240 of section 3, line 010 of section 4, line 010 of section 5 (columns 3), line 010 of section 5 and line 030 of section 6, is equal to or greater than zero;
- 050 - tax to be refunded (which is accounted for according to the BCC indicated in line 020) for the reporting period, subject to, in the manner prescribed by law, refund from state budget,. This tax must be displayed if the value of the difference between the sum of the values of line 230 of section 3 with the value of line 020 of section 6 and the sum of the values of line 240 of section 3, line 010 of section 4, line 010 of section 5 (columns 3), line 010 of section 5 (columns 5) and line 030 of section 6 is less than zero.
Procedure for completing section 2
The lines of section 2 should display the amount of tax that must be paid to the budget, according to the data that the tax agent has:
- line 010 reflects the KPP of a branch of a foreign organization, for which the authorized branch submits this section of the declaration and, accordingly, pays tax to the budget;
- line 020 contains the name:
- a foreign legal entity or individual who is not registered with the tax office as a VAT payer;
- lessor ( government body, which leases federal property, property of the constituent entities of the Russian Federation and municipal property);
- the seller, in accordance with the contract for the sale of state property not assigned to enterprises and organizations that make up the state treasury of the Russian Federation or the treasury of the subjects of the federation;
- the debtor in the sale of property in bankruptcy.
- 030 - TIN of the person displayed in line 020;
- 040 - budget classification code;
- 050 - OKATO tax agent code;
- 060 - tax calculated by the tax agent for payment to the budget;
- 070 is the code of the operation that is carried out by tax agents in accordance with Article 161 of the Tax Code.
In the cases provided for in clauses 4.5 of Article 161 of the Code, the tax payable to the budget, which is reflected in line 060, is calculated from the values of line 080, line 090 and line 100 of section 2 in the following order:
- 080 - the amount of tax calculated by the agent for goods and servants shipped and performed during the reporting period;
- line 090 of the VAT declaration of section 2 - the amount of tax calculated by the agent from the payment, prepayment, which was received in the reporting period, on account of the future shipment of goods or the provision of services.
If there is no value on line 80, the value on line 90 is written to line 60. If there is no value on line 90, the value on line 80 is written to line 60.
In the case when the tax base is determined at the time of prepayment of future deliveries of goods, at the time of delivery of products on account of the received payment, an event occurs to determine the tax base: the tax that is calculated from payment / prepayment and is reflected in line 090 of section 2 in the reporting period or in previous periods is refundable;
- 100 is the value of the tax deduction. The amount to be paid to the budget is calculated by the agent as the value of the sum of line 080 and line 090, reduced by the value of line 100, and is entered in line 060 of section 2.
Procedure for completing section 3
Columns 3 and 5 on lines 010–040 should reflect the tax base, which is determined in accordance with Articles 153–157 and paragraph 1 of Article 159 of the Code, as well as the amount of tax calculated at a certain tax rate. Lines 010 - 040 should contain those transactions that are not exempt from VAT or are not recognized as an object of taxation, or the territory of sale of which is not the territory of the Russian Federation, taxable at a zero rate are not reflected.
The values in lines 010 and 020 of column 5 of section 3 at tax rates of 18 and 10 percent are calculated by multiplying the amount entered in column 3 of section 3 by 18 or 10 and then dividing by 100.
The value reflected in lines 030 and 040 in column 5 of section 3, rates 18/118 or 10/110 is calculated by multiplying the amount reflected in column 3 of section 3 by 18 and dividing by 118 or multiplying by 10 and dividing by 110 ...
Columns 3 and 5 on line 050 - the tax base and the value of the tax for the sale of the enterprise as a whole are displayed, which are determined in accordance with Article 158 of the Code.
Columns 3 and 5 of line 060 - the tax base is displayed, as well as the tax value calculated for construction and installation works that were performed for their own needs, in accordance with paragraph 10 of Article 167 of the Code.
The value of the tax, which is reflected in line 060 of column 5 of section 3 when the rate of 18% is applied, is calculated by multiplying the value of column 3 of section 3 by 18 and dividing by 100.
Columns 3.5 on line 070 - displays the values of the amount of payment, prepayment, transfer of property rights and the corresponding tax values. In line 070, the taxpayer's legal successor also displays advance or other payments for future deliveries of goods and services, transfer of ownership received as a result of the succession of ownership.
Columns 3 and 5 on line 080 - displays values that are associated with payments for goods or services that increase tax base, in accordance with Article 162 of the Code, and tax indicators at the corresponding tax rate.
Column 5 on line 090 - the tax values are displayed that are subject to restoration in accordance with Chapter 21 of the Code.
Column 5 on line 090 and, including column 5 on line 100, displays the value of the tax that was presented when purchasing goods or services and was previously legally accepted for deduction, subject to recovery when conducting transactions for the sale of goods or services that are taxed at a zero rate ...
Column 5 on line 090 and line 110 of the VAT declaration reflect the tax that is charged to the taxpayer-buyer when transferring payment, prepayment, transfer of property rights, subject to restoration in accordance with subparagraph 3 of clause 3 of Article 170 of the Code.
Column 5 on line 120 displays the total tax value (the sum of lines 010 - 090), calculated taking into account the restored tax values for the reporting period.
Column 3 on lines 130 - 210 displays the tax value that is deductible in accordance with Articles 171 and 172 of the Code.
Column 3 on line 130 displays:
- the value of the tax on goods, assets and services listed in clauses 1, 2, 4, 7, 11 of Article 171 of the Code, which are acquired for taxable transactions accepted for deduction in accordance with clause 5.7 of Article 162.1;
- tax values accepted for deduction by the taxpayer-seller in the cases provided for in clause 5 of Article 171 of the Code, as well as tax values calculated and paid by the assignee from the corresponding amounts of advance or other payments;
- the value of the tax on purchased goods and services, fixed assets and intangible assets, property rights used to carry out operations for the production of goods and services of a long production cycle, which is deductible in accordance with clause 7 of Article 172 of the Code;
- the value of the tax on the purchased equipment, work on the assembly of equipment, which are deductible in accordance with clause 1 of Article 172 of the Code.
In addition, column 3 on line 130 and on line 140 displays the tax values that are presented by contractor organizations when they conduct capital construction, accepted for deduction in accordance with clause 5 of Article 172 of the Code.
Column 3 on line 150 displays the tax values presented to the buyer when transferring payment / prepayment for goods and services, transfer of ownership, and which are deductible from the buyer in accordance with clause 12 of article 171 and clause 9 of article 172 of the Code.
Column 3 on lines 170 - 190 displays the values of the tax paid when importing goods. Column 3 on line 180 must contain the values of the tax paid by the taxpayer to the customs authorities during import, temporary importation and processing outside the customs territory, which are deductible in accordance with Art. 171,172 of the Code.
The total amount of tax subject to deduction is indicated on line 190.
In lines 200 and 210, the total values of the amounts of VAT under section 3 payable or reimbursed (respectively) are entered.
The total amount of VAT at the end of the quarter, accepted for deduction, is displayed on line 220 (the sum of lines 130, 150–170, 200 and 210).
Lines 230 and 240 serve to indicate the grand total: in line 230, data on the amount of VAT payable (the difference between the values of lines 120 and 220) is entered, in line 240 - VAT to decrease (if the difference between the values of lines 120 and 220 turned out to be negative).
The procedure for filling out Appendix No. 1 to section 3 of the declaration
This application must be completed separately for each object, for the year indicated on the title page. In addition, Appendix No. 1 must be completed for all real estate objects for which depreciation has been calculated starting from January 1, 2006.
Appendix 1 is not presented for real estate objects for which depreciation has been completed or from the moment of commissioning of which, according to accounting at this taxpayer, at least 15 years have passed.
- Line 010 must contain the name of the property;
- line 020 - postal address of the location of the property;
- line 030 of the VAT declaration - codes of real estate transactions in accordance with Appendix N1;
- line 040 - the date of putting the real estate into operation for the purpose of calculating depreciation in accounting;
- line 050 - the date of the beginning of the amortization of real estate;
- line 060 - the cost of real estate excluding tax at the time of commissioning according to accounting data, starting from January 1, 2006;
- line 070 - the value of the tax accepted for deduction for real estate according to these declarations;
- in the 1st line of column 1 of line 080, the year in which depreciation accruals on real estate began according to tax accounting is displayed:
- in column 1 on line 080, the years of operation are listed in ascending order, and the data for the first year or years preceding the one for which Appendix 1 is submitted are transferred from columns 2-4 on line 080 from the reporting that was previously submitted for these years, into columns 2-4 on line 080 in the corresponding lines of Appendix 1, submitted for the reporting calendar year;
- in column 2 on line 080 the date of the start of the operation of the real estate is displayed (if the taxpayer during the year does not have any cases of exploitation of the real estate object to carry out the operations specified in paragraph 2 of Article 170 of the Code, then in columns 2-4 on line 080, dashes are placed);
- column 3 on line 080 displays the share of goods and services, transferred property rights that are not taxed in the total value of goods, services, property rights sold in the reporting year (the percentage is rounded to the first decimal place);
- column 4 on line 080 displays the tax value that is subject to recovery, as well as payment for the year for the real estate for which Appendix 1. It is calculated as follows: 1/10 of the indicator specified in line 070 is multiplied by the indicator in column 3 line 080 for the year according to which the current application is drawn up and is divided by 100. The value from column 4 on line 080 in the corresponding line for the calendar year must be transferred to line 090 of section 3 of the declaration for the last tax period of the calendar year.
It is worth noting that the data in lines 010 - 070 must be displayed for ten years with the same indicators.
The procedure for filling out Appendix 2 of Section 3
This appendix is completed by a taxpayer - a branch of a foreign company, which is authorized by the parent structure to submit a declaration and pay tax on the operations of all Russian branches of the organization. A foreign company that has several branches in Russia chooses the one that will submit VAT reporting at the place of its registration and pay tax for the operations of all Russian branches.
- column 1 - checkpoint of each branch of a foreign company;
- column 2 - for each branch, the tax value is displayed, which is calculated on operations carried out by a branch of a foreign company and subject to taxation;
- column 3 - for each branch, the tax value that is subject to deduction is displayed. The sum of the values of column 2 of Appendix 2 must equal the total amount of tax, which is calculated taking into account the restored values of VAT, and reflected in line 120 of section 3.
The sum of the values in column 3 of Appendix No. 2 must equal the total amount of tax indicated in line 220 of section 3.
Filling out section 4 of the declaration
Column 1 must contain codes of commercial transactions.
In column 2, for all codes of operations, tax bases for the reporting tax period are displayed, which are subject to a zero rate in accordance with clause 1 of article 164 of the Code, clause 12 of article 165 of the Code. The use of a zero rate in the calculation of VAT must be documented.
Column 3 for all codes displays deductions for transactions that are subject to a zero VAT rate, which is documented. This includes:
- the value of the tax presented to the payer when purchasing goods and services on the territory of the Russian Federation;
- the value of the tax that was paid by the payer when importing goods into the customs territory of the Russian Federation;
- the value of the tax that was paid by the buyer who is the withholding agent on the purchase of goods or services;
- the value of the tax that was charged to the payer when purchasing goods and services on the territory of the Russian Federation accounted for from 01.01.2007 to 31.12.2008 and paid by him.
- tax value previously calculated from the amount received before 01.01.2006. Payments, prepayments for future deliveries of goods, which are set off in the reporting period when selling goods or services, for which the application of zero VAT taxation is confirmed by documents.
In column 4, for all transaction codes, the value of the tax on the sale of goods or services is displayed, the application of the zero VAT rate for which has not been previously documented, included in previous periods in column 3 of section 6.
Column 5 for all transaction codes displays the tax value that was previously accepted for deduction on transactions with goods or services, the legality of taxation with a zero VAT rate for which was not confirmed, and which was included in previous periods according to the specified transaction code in column 4 of section 6 or in the corresponding column of the section containing data on the value of tax on sales of goods or services, taxation of the zero VAT rate for which is not confirmed, and therefore is subject to payment.
Line 010 displays the total tax value (the sum of the values of columns 3 and 4 minus the value of column 5), accepted for deduction for those transactions, the application of a zero VAT rate for which is confirmed by documents.
Completing Section 5
Section 5 must include the amount of VAT, the taxpayer's right to include in the deductions has arisen in tax period for which the declaration is submitted.
Filling procedure:
- Column 1 must contain the codes of operations in accordance with Appendix 1.
- Column 2 - tax bases for all codes of operations that are subject to a zero VAT rate, in accordance with clause 1 of article 164 of the Code, clause 12 of article 165 of the Code, and the rate is confirmed by the relevant documents.
- Column 3 - the value of the tax by codes of commercial transactions, the application of the zero rate for which was confirmed by the relevant documents, and the legality of including which in the deductions arose from the VAT payer in the reporting period:
- the value of the tax presented to the taxpayer when purchasing goods or services on the territory of the Russian Federation;
- the value of the tax paid by the buyer - the tax agent at the time of the purchase of goods or services;
- the value of the tax charged to the payer when purchasing goods and services in the Russian Federation accepted for accounting from 01.01.2007 to 31.12. 2008 and paid by him.
- Column 3 of line 010 - the total value of the tax that is accepted for deduction. This value is defined as the sum of the indicators that are indicated in column 3 for each of the operations. Column 4 - tax bases for transactions of each code that are subject to VAT in accordance with clause 1 of article 164 of the Code, clause 12 of article 165 of the Code at a zero rate, which is not confirmed by documents in the reporting period.
- Column 5 - the value of the tax for each code, the application of the zero VAT rate for which was not confirmed by documents in the current period, but the right to deduction for which arose during the tax period for which the declaration is submitted:
- the value of the tax that was presented to the payer when purchasing goods or services on the territory of the Russian Federation;
- the value of the tax paid when importing goods into the territory of the Russian Federation;
- the value of the tax paid by a buyer who is a tax agent on the purchase of goods or services;
- the value of the tax charged to the payer paid by him when purchasing goods and services on the territory of the Russian Federation, which were taken into account from 01.01.2007 to 31.12.2008.
- Column 5 of line 010 - general tax, accepted for deduction on the page of section 5. This value is determined as the sum of all taxes that are reflected in column 5 for all operation codes.
Completing Section 6
Column 1 should contain codes of operations.
Column 2 - tax bases for all codes of operations, the occurrence of which is determined by Article 167 of the Code.
Column 3 - tax values calculated at the base tax rate, the application of zero VAT for which is not confirmed by the required documents. The tax reflected in column 3 by the transaction code is calculated by multiplying the value of column 2 by 18 or 10 and dividing by 100.
Column 4 - all transaction codes reflect deductions for sales of goods or services, the application of a zero rate for which has not been confirmed, including:
- tax charged to the payer when purchasing goods and services on the territory of the Russian Federation;
- tax paid by the payer when importing goods into the territory of the Russian Federation;
- tax paid by the buyer as a tax agent on the purchase of goods and services;
- tax charged to the payer when purchasing goods, services, assets on the territory of the Russian Federation, taken into account from 01.01.2007 to 31.12.2008, and paid by him.
- tax calculated from the amount received before January 1, 2006. Payments, prepayments made in the period for the sale of goods or services, taxation with zero VAT has not been confirmed.
Line 010 - totals for columns 2-4.
Line 020 - tax is displayed if the total value in column 3 of line 010 exceeds the value in column 4 on line 010, and is calculated as the difference between these values; Line 030 - tax is displayed if the total value in column 3 of line 010 is less than the value in column 4 of line 010, and is calculated as the difference between the value of column 4 of line 010 and the sum of the values in column 3 of line 010.
Completion of Section 7
Column 1 of line 010 must display the codes of operations in accordance with Appendix 1. When entering operations that are not subject to VAT, the indicators in columns 2,3,4 on line 010 are filled under the corresponding codes of operations.
When entering transactions that are not subject to taxation, transactions for the sale of goods and services that are sold outside the Russian Federation, the indicators in column 2 of line 010 are filled under the operation codes, and the indicators in columns 3 and 4 on line 010 are not filled.
Column 2 of line 010 for the codes of transactions that are not subject to taxation shall reflect:
- the cost of goods and services that are not subject to taxation;
- the cost of goods and services sold outside the territory of the Russian Federation, in accordance with Articles 147, 148 of the Code;
- the cost of goods and services sold that are not subject to VAT in accordance with Article 149 of the Code, taking into account clause 2 of Article 156 of the Code.
Column 3 of line 010 for each of the transaction codes that are not subject to VAT should reflect the cost of the services purchased and material values that are not taxed, namely:
- the cost of goods and services, the sale of which is not subject to VAT in accordance with Art. 149 of the Code;
- the cost of goods and services purchased from taxpayers that are exempt from the duties of a VAT payer;
- the cost of goods and services purchased from persons who are not VAT payers.
Column 4 of line 010 for all codes of transactions that are not subject to VAT should reflect the tax values that are presented when purchasing goods or services, or paid when imported into the Russian Federation.
Line 020 displays the amount of payment or prepayment for the supply of goods, services, the production of which takes more than six months.
Filling out sections 8-12 of the declaration
Line 001 is filled in when submitting a clarifying declaration and contains a sign of the relevance of the information.
Section 8 on lines 010-180 reflects the data specified in columns 2-8, 10-16 of the purchase book, respectively. On line 190, the total VAT amount for the purchase book is indicated.
Section 9 on lines 010-220 reflects the data indicated, respectively, in columns 2-8, 10-19 of the sales book. Lines 230-280 reflect the total data for the sales book, indicated, respectively, for the line "Total" of the sales book.
Sections 10 and 11 along lines 010-210 reflect the data specified in columns 2-9, 11-19 of the accounting journal, respectively.
In section 12, lines 040-050 reflect the information specified in lines 6b-7 of the invoice form, lines 060-080 reflect the data specified in columns 5, 8 and 9 of the invoice form, respectively.
Summing up
As you can see, filling out VAT reporting is not an easy task. Therefore, every responsible accountant should have a sample for filling out a VAT return. Filling out the declaration must be accurate, each line must contain exactly the data that is required according to regulatory enactments.
An available example of filling out a VAT declaration - good way avoid mistakes. As already mentioned above, the requirements for reporting VAT of the current 2016 did not bring anything new to accountants, so filling out the 2014 VAT return can safely serve as an example.
VAT declaration: Video
In 2020, the VAT declaration is drawn up in a new form. Officials updated the uniform last year due to the increase in the VAT rate to 20%. We prepared step by step instructions for filling, as well as files for download: current form, sample, required codes.
Inspectors are especially interested in value added tax. And they do not hide the fact that VAT is administered better than all other taxes. This means that your records will be checked as "under the microscope." But with our instructions, you will be able to report correctly the first time.
What's new in the 2020 VAT return form
After the increase in the VAT rate, officials introduced a new VAT reporting form. Initially, the form was approved in the order of the Federal Tax Service dated October 29, 2014. No. ММВ-7-3 / [email protected] Then the form was changed by order of 12/20/2016. No. ММВ-7-3 / [email protected] The third edition was approved by order of the Federal Tax Service dated December 28, 2018. No. CA-7-3 / [email protected]
The changes affected not only tax rates, the current form has the following differences from the previous edition:
- Barcodes have changed
- Section 3 added lines with tax rates 20% and 20/120,
- Section 3 added lines 043, 044, 135,
- Section 9 added line 036 with a rate of 20%,
- In Appendix 1 to Section 9, line 116 appeared, intended for the product code when exporting from the EAEU to other countries,
- Changes have been made to the reporting format.
Who reports on value added tax:
- Companies and entrepreneurs on common system taxation, except for those who have received VAT exemption,
- Organizations and individual entrepreneurs at the Unified agricultural tax, which became tax payers from January 1, 2019,
- Tax agents,
- Companies and entrepreneurs on special regimes, if they issued an invoice to the buyer with a dedicated VAT.
Report to the tax office:
- Organizations - in the IFTS at the place of registration,
- Entrepreneurs - in the IFTS at the place of residence.
The tax period for value added tax is a quarter. The declaration must be submitted by the 25th day of the month following the reporting quarter. For the 4th quarter of 2019, have time to report by January 27, 2020. The date of January 25 in 2020 falls on a Saturday, which is a non-working day. The deadline is extended until Monday 27 January. Tax authorities accept VAT reporting only through electronic channels. Paper reports, even if they are zero, will be considered rejected.
The first guide for an accountant on VAT discrepancies. Confirmed with the methodology of the Federal Tax Service. Download a free explanation for each error code from the link. Save yourself from answering demands. Just use the template, substituting your data there.
Procedure for filling out a new declaration form
The 2020 VAT declaration form, like the previous form, consists of a title page and 12 sections. Must be filled in:
- Title page,
- Section 1 - the amount of tax payable to the budget.
The taxpayer fills in the remaining sections as needed. There is no need to include blank sheets in the declaration. If for some section you do not have the corresponding operations, just do not include this section in the declaration. The filling procedure and the required codes are given in the order of the Federal Tax Service dated October 29, 2014. No. ММВ-7-3 / [email protected]
Title page
On the first sheet, provide your organization's registration details. The names of all fields speak for themselves, and filling them out is straightforward. Here you need the tax period and location codes. In the declaration for the 4th quarter of 2019, the tax period code is 24. You can take the necessary codes from Appendix 3 to the order of the Federal Tax Service of October 29, 2014. No. ММВ-7-3 / [email protected] or just download from the links below.
Section 1
The first section reflects the total amount of tax payable to the budget. Fill in the fields in this order:
Field |
How to fill |
---|---|
Enter the OKTMO code |
|
Enter the KBK for goods, works and services sold in the territory of the Russian Federation |
|
Tax calculated in accordance with clause 5 of article 173 of the Tax Code of the Russian Federation. This field is filled in by special regimes, companies that are exempt from tax or have sold goods that are not subject to tax. The line is filled in if the listed persons issued an invoice with allocated VAT. Line 030 is not included in the calculation of lines 040 and 050 |
|
The total amount to be paid to the budget |
|
Amount to be reimbursed from the budget |
|
Fields are filled in only if the code 227 is indicated on the title page in the field "At the location (accounting)" |
Section 2
The second section is filled in by VAT tax agents. Fill out the sheet if your supplier of goods or services is not a taxpayer, but the transaction is taxable. For example, if on the territory of the Russian Federation the seller of goods is foreign company not registered with the Russian tax authorities.
Fill in the section for each supplier in a deal with which you are a tax agent. For example, if you have five foreign sellers, then complete the five second sections.
Section 3
The third section reflects the main tax charges for the most common transactions. The composition of the lines has changed in comparison with the previous editions of the declaration. Fill out the sheet in this order:
Line |
How to fill |
---|---|
Indicate the tax base and VAT amounts at the relevant rates. These fields do not include:
|
|
It is necessary to indicate the tax on operations for the provision of international freight forwarding services. The line is intended for international carriers and forwarders who have submitted an application to waive the application of the 0% tax rate |
|
Retailers complete when issuing a VAT allotted check for compensation |
|
It is necessary to reflect the implementation after the expiration of the period specified in paragraph 3 of subclause 1.1 of paragraph 1 of article 151 of the Tax Code of the Russian Federation, in respect of which the tax was calculated in accordance with paragraph. 1 sub. 1.1 paragraph 1 of Art. 151 of the Tax Code of the Russian Federation |
|
VAT on prepayment received from buyers |
|
Enter the amount of tax to be recovered |
|
Indicate the recovered amount for advances previously issued to suppliers |
|
Specify the recovered amount for transactions with zero tax |
|
Total amount of accrued tax |
|
Input VAT amount on vendor invoices |
|
Advance tax on prepayment paid to suppliers |
|
Input VAT received from retailer by check |
|
Deduction when performing construction and installation work for own needs |
|
Tax paid at customs when importing goods |
|
Export VAT on the import of goods from the EAEU member states |
|
Deduction of advance VAT from prepayment received from the buyer |
|
Total amounts:
|
Please note: lines 045, 046, 110, 115, 185 are only for companies - members of the free economic zone Kaliningrad region.
Appendix 1 of Section 3
The sheet is intended for companies - owners of real estate not used in taxable transactions. Tax recovery for such facilities is made within 10 years after the facility is put into operation.
In Appendix 1 to Section 1, the recovered amounts for the current and previous years should be indicated. An application sheet must be filled in for each property.
Section 4, Section 5, Section 6
Sections 4, 5 and 6 are intended to reflect transactions at a zero VAT rate:
- Section 4 - for transactions for which the zero rate is documented,
- Section 5 - deduction for transactions for which the zero rate was confirmed in the previous tax period or was not previously confirmed,
- Section 6 - for transactions for which the zero rate has not been documented.
The operations in Sections 4, 5 and 6 are encoded. The codes can be found in Appendix 1 to the order of the Federal Tax Service dated October 29, 2014. No. ММВ-7-3 / [email protected] Section 4 is completed for confirmed transactions. Specify the tax base (field 020) and the amount of tax deductions for confirmed transactions (field 030). Section 5 is used to record “late” deductions for previously confirmed or unconfirmed transactions. Section 6 reflects transactions for which the zero rate has not been confirmed.
Section 7
In Section 7, taxpayers record the following transactions:
- Not subject to taxation (exempt from taxation),
- Not recognized as an object of taxation,
- Place of sale which is not the territory of Russia,
- Advances for goods, works, or services whose production time exceeds six months.
Operations in Section 7 are reflected in encoded form. For each operation there is a separate line... The codes are used from Appendix 1 to the order of the Federal Tax Service dated October 29, 2014. No. ММВ-7-3 / [email protected]
Section 8 and Section 9
Sections 8 and 9 first appeared in the reporting for 2014, when taxpayers were obliged to submit information about received and issued invoices to the Federal Tax Service.
Reflect the information from the purchase book in the following order:
Line |
How to fill |
---|---|
Serial number |
|
Information from columns 2 - 8 and 10 - 16 of the shopping book. The report is filled in the same order as in the purchase book |
|
Summary line, total amount calculated VAT |
Transactions in the purchase ledger and sales ledger are encoded. Operation codes were approved by Order of the Federal Tax Service No. ММВ-7-3 / [email protected] from 03/14/2016 You can download the code list from the link below:
Reflect the information from the sales book in the following order:
Line |
How to fill in, what to enter |
---|---|
The sign of relevance in the primary declaration is not filled in. In adjustment:
|
|
Serial number |
|
Information from columns 2 - 8 and 10 - 16 of the sales book. The report is filled in the same order as in the sales book |
|
Total lines, completed on the last sheet of Section 9. Reflect the total sales and tax at the appropriate rates |
How to fill out a tax return when confirming a zero rate
If your business has operations taxed at a 0% rate, you will have to confirm the right to apply it. And fill out the appropriate export sections of the declaration.
The taxpayer is given 180 calendar days to collect documents confirming the zero export rate. If the documents are collected within this time frame, you must complete Section 4. It is included in the declaration for the quarter in which the documents were collected. In the same quarter, an invoice with 0% VAT must be registered in the sales book.
Example. The goods for export were sold in January 2020, and the documents for the confirmation of the 0% rate were collected in April. In the VAT declaration for the 1st quarter of 2020, you do not need to reflect the export invoice and fill out Section 4. And in the declaration for the 2nd quarter of 2020, you need to fill in section 4 and register an invoice with a zero rate in the sales book.
Together with the declaration, in which the fourth section is completed, the taxpayer must provide supporting documents to the IFTS. The declaration submission format does not provide for attachment of any attachments. You can send scanned documents by letter through the operator of electronic reporting, send by mail, or take it to the inspection personally.
If the company did not meet in 180 days, you will have to fill out section 6 and pay VAT to the budget. The procedure is as follows:
- Calculate tax,
- Issue an invoice for the quarter in which the goods were shipped, indicate VAT at the appropriate rate,
- Register the invoice for the export item on an additional sheet of the sales ledger for the quarter when the shipment was made,
- Fill in an updated declaration for the quarter in which the export shipment took place. Complete the supplementary sheet to Section 9 and Section 6.
When correcting, the declaration is supplemented with Section 6 and an additional sheet of the sales book. The first section is changed, the rest of the sections are sent in their original form.
The company can collect supporting documents outside of 180 days. VAT previously charged in Section 6 can be returned (clause 10 of article 171 of the Tax Code of the Russian Federation). The procedure is as follows:
- On the last day of the quarter in which the documents were collected, register an invoice with a zero rate in the sales book,
- In the purchase book, register an invoice with VAT, which was reflected in the supplementary sheet to the sales book together with Section 6,
- On the return for the quarter in which the documents were collected, complete Section 4. On line 040 of Section 4, enter the tax that was previously specified in Section 6,
Attach supporting documents to the declaration.
Review of the latest changes in taxes, contributions and salaries
You have to rebuild your work due to numerous amendments in tax code... They affected all major taxes, including income tax, VAT and personal income tax.