Tax period vat 3 quarter. How to fill out a VAT return
, 145.1 of the Tax Code of the Russian Federation), incl. acting as a tax agent for VAT;
Where to submit a VAT return
The declaration is submitted to the IFTS (clause 5 of article 174 of the Tax Code of the Russian Federation):
- at the location of the organization;
- at the place of residence of the individual entrepreneur.
VAT declaration: deadlines
The declaration must be submitted no later than the 25th day of the month following the reporting quarter (clause 5 of article 174 of the Tax Code of the Russian Federation).
If the deadline for filing the declaration of the organization / individual entrepreneur is violated, a fine will be charged (clause 1 of article 119 of the Tax Code of the Russian Federation). Moreover, if the delay is more than 10 working days, then the organization / individual entrepreneur will also be suspended operations on its bank accounts (clause 1, clause 3, clause 11, article 76 of the Tax Code of the Russian Federation).
Method of submitting a VAT return
The declaration is submitted exclusively to in electronic format by TCS through a special operator (clause 5 of article 174 of the Tax Code of the Russian Federation) or through the website of the Federal Tax Service.
A VAT declaration submitted on paper will be considered not submitted with all the consequences negative consequences(fine, account blocking).
VAT declaration: form
The VAT declaration form can be downloaded via the system Consultant Plus .
You can familiarize yourself with the declaration form below.
In what composition to submit a VAT return
The title page must be included in the declaration.
Inclusion / non-inclusion of certain sections and annexes to them in the VAT declaration depends on who specifically submits the declaration. For example, VAT payers, as well as special regimes / VAT-exempt, who issued invoices with a dedicated VAT amount, in mandatory submit as part of the declaration section 1.
You will learn which sections and in what situations organizations and individual entrepreneurs should fill out from.
The procedure for filling out a VAT return
Let's dwell on the general points of the procedure for filling out the VAT declaration:
- Pages are numbered starting from the Title Page - it is assigned the number "001" (clause 12 of the Procedure approved by the Order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3 / [email protected](hereinafter referred to as the Order)).
- The text fields of the declaration are filled in in block capital letters (clause 16.2 of the Procedure)
- Cost indicators in sections 1-7 of the declaration are indicated in full rubles: values less than 50 kopecks. discarded, more than 50 kopecks. - rounded to the ruble (clause 15 of the Procedure).
- If an organization / individual entrepreneur submits an initial declaration, then in the "Correction number" field it must indicate "0--". When submitting the first revised declaration, indicate "1--", the second - "2--", etc. (clause 19 of the Procedure).
You can learn more about the rules for filling out a VAT return in the above Procedure.
VAT return code
Some information is indicated in the declaration in the form of codes. So, for example, the period for which the declaration is submitted is coded (clause 20 of the Procedure, Appendix No. 3 to the Procedure):
You will find other codes required for filling out the VAT return in the annexes to the Procedure.
Checking the VAT declaration
You can check the correctness of filling out the declaration using control ratios developed by the Federal Tax Service (Letter of the Federal Tax Service of Russia dated 03.23.2015 N GD-4-3 / [email protected]).
It will also be useful to familiarize yourself with the most common mistakes made by payers when filling out the declaration. Before filing VAT reports, it makes sense to check your declaration for the absence of these errors.
In addition, the tax authorities have developed an indication of codes for the types of transactions in the VAT return. This algorithm can be used for self-checking and payers.
October is a difficult month for an accountant: in addition to monthly activities for sending documents and transferring funds to the budget and funds, regulatory authorities are awaiting reports for nine months or the third quarter of the year. For delay, you can get a fine or blocking of the current account. In order for you to complete all the necessary actions on time, we will tell you about the important October dates for the submission of reports and payments to the budget.
Financial statements
If an entrepreneur runs a business without employees or an organization exists with a single founder-director with whom there is no signed contract (labor or contract), then in October they only need to hand over accounting reports to the tax office. Forms of documents depend on tax regime and the frequency of tax payments.
Declaration on UTII for the 3rd quarter of 2017
The tax period for imputation is a quarter, so payers in October report tax data for the previous three months. The declaration is submitted to the tax authorities at the actual place of business. If the actual place of business cannot be determined, for example, during cargo transportation or trade with the delivery of goods, then we hand over the document: individual entrepreneur - at our place of residence, firms - by legal address. Vmenenka is a convenient mode for companies whose real income exceeds the imputed one (check it on the website of your tax office). In this article, we talked about how to evaluate the profitability application of UTII compared to simplified.
VAT return for the 3rd quarter of 2017
OSNO payers submit a quarterly VAT return. Also, this document is required to provide tax agents and firms or entrepreneurs who issued or received an invoice with a dedicated value added tax. The document is submitted only via the Internet, regardless of the number of staff. A paper declaration will be accepted from you only in exceptional cases, they are given in clause 5 of article 174 of the Tax Code of Russia.
Income tax declaration
The declaration is submitted by all OSNO payers. Most often, the document is provided on a quarterly basis, and then in October we send the declaration nine months in advance. Companies with a high level of profit, which make advances on a monthly basis, submit a declaration at the end of the month. And then the September declaration is sent in October. The document is filled out on an accrual basis for any frequency of submission. Companies often incorrectly reflect advances in this report, as well as contributions and taxes, please enter the data carefully. Conveniently, in the current declaration, you can correct the error of the previous declaration, so as not to send an update.
Reporting by employees in October 2017
If an individual entrepreneur or organization has employees on labor or contractual contracts, then the number of regular reports immediately increases. Reports are added to funds and tax in connection with contributions, the number of staff and the size of employee income. Some reports are submitted every month, some - based on the results of a quarter or year.
SZV-M Report for September 2017
This is a monthly report for policyholders, its purpose is to identify working pensioners. Only organizations with a single founder-director who do not have an employment or contract agreement concluded with their own company do not submit a report. We send the report to the FIU.
4-FSS report for 9 months of 2017
This is the only document that employers submit to Social Insurance. It is formed four times during the year. The report includes the amounts of paid contributions for injuries and occupational diseases, payments in case of accidents, funds for medical examination of personnel and a special assessment of workplaces. With the number of employees no more than 25, the report can be sent to Social Insurance in printed form, with a larger number of employees - only via the Internet. Individual entrepreneurs surrender a document at the place of residence, organizations - by legal address, and salary departments - at their place of registration.
Calculation of insurance premiums for 9 months of 2017
We hand over this calculation to the Federal Tax Service, which controls the procedure for the delivery of insurance premiums from the beginning of the current year. The document provides the amount of contributions paid for pension, social and medical insurance. The tax office accepts calculations based on the results of the quarter. The printed version of the calculation can be handed over to policyholders with a staff of up to 25 employees, the rest submit the document only via the Internet. We hand over both calculation options at the same time.
6-NDFL report for 9 months of 2017
This report is submitted by employers and tax agents on a quarterly basis. It reflects income, personal income tax and deductions of employees with whom labor or contract contracts are signed. Information on the entire enterprise is entered into the form. With its help, officials check the correctness of the actions of tax agents, which employers become: they must withhold income tax from workers and transfer it to the state.
Payments in October
In October, companies pay taxes for the previous quarter or month, and pay staff fees. Timely transfers are important if you don't want to pay fines or lose access to your account.
Insurance premiums for September 2017
In addition to sending reports, you need to transfer contributions to the tax and FSS for employees. This is done by employers in all tax systems in the same manner.
Advance payment for the simplified tax system for 9 months of 2017
In October, simplified people make the third advance of the year on single tax... It is calculated on an accrual basis and transferred to the details of the Federal Tax Service. We told you how to calculate an advance and legally reduce it in this article.
Tax on UTII for the 3rd quarter of 2017
Payers of the imputed taxation system in October transfer tax on UTII for the third quarter of the year. Remember, tax is paid even if the company did not work and there was no movement of funds on the current account.
VAT for the 3rd quarter of 2017
OSNO payers in October transfer VAT to the budget for the 3rd quarter. The payment can be divided into three equal parts and paid three months after the reporting quarter. Also, VAT for the 3rd quarter is paid by companies on special regimes, which issued or accepted an invoice with allocated VAT.
Advance payment of income tax
OSNO payers make another profit tax advance. In the case when the company's revenues during the previous four quarters were more than 60 million rubles, then tax advances can be paid monthly. Then in October you need to make the first advance for the fourth quarter. Otherwise, the company pays nine months in advance.
Property tax for 9 months of 2017
All organizations on OSNO, simplified system, patent or imputation that own property subject to taxation pay this tax based on the results of the quarter. We talked about the calculation of property tax and different categories of payers in this article.
By January 25, 2019, you need to submit a VAT return for the 4th quarter of 2018. The form has not changed, however, there are some points that should be paid special attention to, it is because of them that errors occur and the tax program does not accept reports.
The BuchSoft program forms everything tax returns and calculations in automatic mode. After preparation, the report is tested by all verification programs of the Federal Tax Service. You can check the report generated both in BuchSoft and in any other accounting software... Try it for free:
Check VAT return
You need to report for the 4th quarter using the form of a VAT declaration approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3 / [email protected], as amended by order of the Federal Tax Service dated 20.12.2016 No. ММВ-7-3 / [email protected] Taxpayers submitted the same form for the 1st, 2nd and 3rd quarters of 2018.
Who submits the VAT return?
VAT declarations are submitted by companies and individual entrepreneurs, as well as intermediaries recognized as VAT payers. In addition, in a number of cases, the declaration is submitted by those who do not pay VAT (companies on the simplified tax system, for example), if they exhibited in reporting period invoices with allocated VAT.
How to submit a VAT return for the 4th quarter of 2018?
VAT declarations must be sent to tax authorities in electronic format on the TCS almost always, with the exception of the cases described in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation. Namely, those who are exempted from VAT, but acted as a tax agent for VAT in the reporting period, can report on paper. Submitting reports via the Internet with Buchsoft is fast and convenient! Fill out your VAT return online in our cloud accounting service.
How do tax authorities check VAT returns?
When filling out the form, it is important to pay attention to some points. This is due to the fact that the declaration is checked automatically in a special program of tax authorities ASK VAT. If at least one small inaccuracy is found in the form, the program will not accept the submitted information.
At the moment, the second version of the program has been developed and is being applied - ASK VAT-2, which began to function in 2015. The program itself was introduced into the activities Tax Service in 2013 for the purpose of automatic control over the payment of VAT.
In this program, tax controllers can see if there are discrepancies in the reported statements between counterparties.
There are two types of discrepancies in total:
- Type "VAT" - both counterparties indicated the transactions carried out, but the amount of VAT does not add up to them.
- Gap type - one of the counterparties has submitted zero declaration, did not report at all or there is no information about him in the register.
Whatever discrepancy is revealed, the actions of the tax authorities are the same - a request for clarifications or a clarifying declaration. With the type of discrepancies "VAT", as a rule, explanations are sufficient, with "Break" you will have to submit a revision. By failing to do so, the company risks getting Tax Notice on additional VAT accrual during office check, or even about the beginning of an on-site tax audit.
As practice shows, discrepancies are not formed because the company deliberately underestimated tax amounts, but because the program recognized as a discrepancy a transaction between counterparties, reflected by them in different reporting periods. Requirements from the tax authorities will come if the buyer reflected the deduction in the declaration later than the seller did the sale. However, the transfer of the deduction is the right of the taxpayer (clause 1.1 of article 172 of the Tax Code of the Russian Federation).
What to look for when filling out the 2018 VAT return
Let us analyze the important points that you should pay attention to when filling out the VAT return for the 4th quarter of 2018.
The total amount of calculated VAT is reflected in line 118 of Section 3. On line 125, it is necessary to decipher the VAT presented by the contractor.
Line 110, plus the lines in Section 3 - 041, 042, 115, 185 are filled in by organizations - members of the free economic zone.
In Appendix 1 of Section 3, you do not need to register all addresses real estate, for which the organization recovers the tax within 10 years (clause 4 of article 171.1 of the Tax Code of the Russian Federation). Each such object has its own appendix 1 to the declaration. Section 8 provides the numbers of customs declarations by line 150.
Section 9 contains line 035 “Registration number of the customs declaration”. This line does not need to be completed by those who import and export their product. The line was created specifically for companies participating in the FEZ. They take information from their sales ledgers and transfer it to declarations instead of invoice numbers.
The 2018 VAT form must contain the codes for the non-taxable transactions to be entered in Section 7 of the declaration.
Organizations and individual entrepreneurs must submit a VAT return for the 3rd quarter of 2016 no later than October 25, 2016. How to fill out the declaration? Which sections to include in the declaration for the 3rd quarter? In this article you will find a sample and an example of filling.
Deadline for submission of the declaration for the 3rd quarter
The VAT declaration must be completed and submitted to the tax office no later than the 25th day of the month following the expired tax period (clause 5 of article 174 of the Tax Code of the Russian Federation). The tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation). Accordingly, the VAT return for the 3rd quarter of 2016 must be submitted on time, no later than October 25, 2016 (Tuesday).
Who Should Report
The VAT declaration for the 3rd quarter of 2016 must be submitted by organizations and individual entrepreneurs (including intermediaries) if they (clause 5 of article 174, subparagraph 1 of clause 5 of article 173 of the Tax Code of the Russian Federation):
- are VAT payers;
- recognized as tax agents for VAT.
If in the 3rd quarter of 2016 the organization or individual entrepreneur did not perform any operations to be included in the VAT declaration, then the declaration is allowed not to be generated. Instead, it is allowed to submit to the IFTS a simplified declaration in the form approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n (letter of the Ministry of Finance of Russia dated March 10, 2010 No. 03-07-08 / 64). But it must be remembered that in order to submit simplified VAT reporting, a number of additional conditions must be met. So, for example, there should be no movements at all. Money on current accounts and at the cash desk. If these conditions are not met, then you need to submit a zero VAT return for the 3rd quarter of 2016.
Declaration form
The VAT return form for the 3rd quarter was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / 558. ...
The declaration form consists of title page and 12 sections.
As part of the VAT return for the III quarter of 2016, as a general rule, everyone must submit the title page and section 1 to the Federal Tax Service Inspectorate. The rest of the sections must be included in the composition of the declaration for the III quarter only if there were transactions that need to be included in these sections. So, let's say section 9 needs to be filled out only if in the 3rd quarter there were transactions included in the sales ledger for this tax period.
The procedure for filling out the declaration
When filling out the declaration, you must use the data that is reflected (clause 5.1 of article 174 of the Tax Code of the Russian Federation):
- in the book of purchases and the book of sales (sections of sections 8 and 9 of the declaration);
- in the logbook of received and issued invoices (sections 10 and 11 of the declaration;
- in the issued invoices (section 12 of the declaration);
- in the registers of accounting and tax accounting.
Title page
There should be no problems with filling in the title page of the VAT return for the 3rd quarter of 2016. However, we suggest paying attention to the following indicators.
Adjustment number
If the declaration for the 3rd quarter of 2016 is submitted for the first time, then in the field "Correction number" indicate "0–". If you are specifying the previously declared VAT, then mark the adjustment number (“1–” is the first specification, “2–” is the second, etc.).
Taxable period
In the "Tax period" field, mark the code "23". This code corresponds to the VAT return for the 3rd quarter of 2016.
Note that the codes are determined in accordance with Appendix 3 to the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / 558.
When you submit your declaration for the IV quarter, you will need to indicate the code "24".
Here is a sample of the title page of the VAT declaration for the 3rd quarter of 2016.
Sections 1 to 12
The rest of the sections of the VAT return for the 3rd quarter of 2016 depends on who submits the declaration and what transactions were performed in the 3rd quarter of 2016. Let us explain.
Declaration section | Who needs to fill |
Section 1 | 1. VAT payers 2. Organizations and individual entrepreneurs on the STS, UTII, ESKhN, PSN or exempt from VAT under Articles 145 and 145.1 of the Tax Code of the Russian Federation, when issuing an invoice with a allocated amount of VAT. |
Section 2 | Tax agents for VAT. If an organization or individual entrepreneur in the 3rd quarter of 2016 had only "agency" transactions from VAT-related transactions, then in section 1 dashes are put. |
Section 3 | VAT payers who had transactions subject to any VAT rate except 0% (clauses 2-4, article 164 of the Tax Code of the Russian Federation) |
Sections 4-6 | VAT payers who have had export operations taxed at a rate of 0% (clause 1 of article 164 of the Tax Code of the Russian Federation) |
Section 7 | 1. VAT payers, VAT tax agents who had transactions: not subject to VAT (exempt from VAT) (Article 149 of the Tax Code of the Russian Federation); not recognized as an object of VAT taxation (clause 2 of article 146 of the Tax Code of the Russian Federation); for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation). 2. Payers and tax agents for VAT who have received the amount of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services) with a production cycle duration of more than 6 months (clause 13 of article 167 of the Tax Code of the Russian Federation). |
Section 8 | Payers and tax agents for VAT (except for those named in subparagraphs 4, 5 of Article 161 of the Tax Code of the Russian Federation) who have the right to deduct VAT |
Section 9 | Payers and tax agents for VAT who have an obligation to calculate VAT (clause 47 of the Procedure) |
Sections 10-11 | VAT payers, including those exempt from VAT payment obligations, as well as tax agents who are not VAT payers: who issued invoices when conducting activities in the interests of another person under commission agreements, agency agreements and the transport expedition fill out section 10 (clause 49 of the Procedure); those who received invoices in the course of conducting the activities indicated above fill out section 11 (clause 50 of the Procedure). |
Section 12 | 1. VAT payers exempted from the obligations to pay VAT, as well as organizations and individual entrepreneurs that are not VAT payers, when invoices are issued to the buyer's address with the allocated amount of tax 2. VAT payers who issued invoices with the allocated amount of VAT in relation to goods, works, services, the sale of which is not subject to VAT (clause 51 of the Procedure) |
Presentation method
The VAT declaration for the 3rd quarter of 2016 can be submitted to the Federal Tax Service Inspectorate only in electronic form through a special operator. Moreover, this has nothing to do with the number of employees. "Paper" VAT returns for the 3rd quarter of 2016 are considered not submitted (letter of the Federal Tax Service of Russia dated January 31, 2015 No. ОА-4-17 / 1350). "On paper" VAT declaration for the 3rd quarter can be submitted only by tax agents who are not VAT payers and who do not carry out intermediary activities with the preparation of invoices on their own behalf (clause 5 of article 174, clause 3 of article 80 of the Tax Code of the Russian Federation) ...
Approved new form VAT declaration for the 2nd quarter of 2019 (order of the Federal Tax Service of Russia dated December 28, 2018 No. SA-7-3 / 853). The changes are related to the application from January 1 of the VAT tax rate of 20% and other amendments to the Tax Code of the Russian Federation. detailed instructions and an example of filling out VAT reporting for the 2nd quarter of 2019 is in the article.
Advances, refunds and other tricky VAT issues -
Reporting must be submitted only in electronic form, otherwise it will not be considered submitted. Violation of the order is fined in the same way as for being late with the report. The officials enshrined this responsibility in paragraph 5 of Article 174 of the Tax Code of the Russian Federation. The cheat sheet will help you pass electronic declaration for VAT.
Changes in the VAT return for the 2nd quarter of 2019
The new form of the VAT return for the 2nd quarter of 2019 was approved by order of the Federal Tax Service of December 28, 2018 No. SA-7-3 / 853. The amendments to the reporting are related to the transition to a 20 percent tax rate and other changes in Tax Code which are valid from January 1, 2019. A calculator from the Glavbuh System will help you quickly and accurately calculate VAT at any rate.
The declaration now contains fields for indicators calculated at the new 20 percent VAT rate. These fields were added to section 3, section 9 and to the annex to section 9 of the declaration. Section 3 also introduces new fields for the estimated rate of 20/120.
Along with the new rates, the rates of 18 percent and 18/118 will remain in these sections. Use them during the transition period. That is, for operations that began before January 1, 2019, and ended later.
"Glavbukh Audit" will check any tax, payroll or accounting report in just a few seconds. The service will find errors in operation, explain in detail why they are dangerous, and how to quickly fix them.
New lines have been added to section 3. Line 043 is filled in by exporting companies that have abandoned the 0 percent rate (clause 7 of article 164 of the Tax Code). And in lines 044 and 135 of the organization retail that participate in the system tax free, reflect sales and deductions.
Section 9 also has a new line - 036 "Product type code". It is filled in by companies that export goods to the countries of the Eurasian Economic Union. In addition, section 9 now has different lines for the rates of 20 and 18 percent. Read more about all changes in the VAT declaration for the 2nd quarter of 2019 >>>
General rules for filling out the VAT return for the 2nd quarter of 2019
Fill in VAT reporting by general rules, which are used for all types tax reporting... Let's list the main ones.
Rule number 1. The company must report on a form that was approved by the Federal Tax Service as of the date of its preparation.
Rule number 2. The reporting includes a title page and section 1. The organization fills out the remaining sections only if the corresponding operations were carried out in the reporting period. To figure out which sheets to fill in, the table will help.
Rule 3. One indicator is entered into each line, starting from the left edge, dashes are put in empty cells.
Rule 4. The amounts are indicated in full rubles. At the same time, amounts of more than 50 kopecks are rounded up, less than 50 kopecks are discarded.
Rule 5. The paper declaration is filled out in capital block letters with a black, purple or blue pen. If the report is being filled out on a computer, use the Courier New font, size 16-18.
Rule number 6. The completed report is signed by a legal or authorized representative of the organization.
What threatens if you do not submit a VAT return
If you do not submit a VAT return on time, the organization or individual entrepreneur will be fined under Article 119 of the Tax Code. The penalty for such a violation is 5 percent unpaid in set time the amount of tax for each full or incomplete month of delay. The minimum fine is 1000 rubles, the maximum is 30 percent of the unpaid tax amount on the declaration. To determine the amount of the fine, use the calculator.
VAT return for Q2 2019: step by step instructions
Before filling out VAT reporting, determine from which sources to take information. What data to use, see the table below.
After you have decided on the basis of which documents to fill out the declaration, you can start filling it out. We will give a short order after the sample. And in the section "How to check the declaration" look at which lines to pay attention to when drawing up reports.
An example of filling out a VAT return for the 2nd quarter of 2019
Step # 1... You can start from the title page Specify the company details, information about the tax office, the number of the adjustment and the period for which you are submitting reports.
Step number 2. Checkout the required section 1... In it, indicate the OKTMO code, KBK and the amount of tax that must be paid to the budget.
Step number 3. Fill in the remaining sections in accordance with the Procedure approved by order of the Federal Tax Service of Russia dated December 28, 2018 No. CA-7, -3 / 853 if there were transactions in the reporting period that should be reflected in these sections.
V section 2- the amount of tax payable. V section 3- tax charged at different rates, and the amount of deductions.
When can you submit a zero VAT return?
Olga Tsibizova answers,
Deputy Director of the Tax and Customs Policy Department of the Ministry of Finance of Russia
“If in any tax period the organization did not perform any operations that should be reflected in the VAT declaration, the declaration is allowed not to be drawn up. Instead, you can submit a single simplified declaration. However, when applying these explanations, it should be borne in mind that ... "
Sections 4, 5 and 6 intended for "export" VAT.
Section 7 fill in if there were transactions exempted from taxation. It is important here to correctly define the code of non-taxable operations.
Section 8 draw up according to the purchase book. Section 9- sales ledger data.
How to check the declaration
Check reporting across multiple checkpoints. Let's name the main ones.
TIN of the counterparty
It is safer to check the seller's TIN. The buyer reflects it in column 10 of the shopping book. Previously, if the buyer specified the wrong TIN, the FTS program searched for an invoice with the necessary indicators in the database of all companies. Therefore, there was a possibility that the program would find the invoice.
The program uses only the TIN specified by the buyer. If there is no invoice in the supplier's report with such a TIN, the tax authorities will send the buyer a request to submit an explanation.
To minimize errors, check the directory of counterparties in the accounting system. You can make sure that the TIN is correct on the website nalog.ru in the section "Business risks: check yourself and your counterparty."
It is not necessary to correct an inaccurate checkpoint. When reconciling invoices, the FTS program uses the checkpoint only as an auxiliary requisite.
Invoice number
Before submitting reports, check your purchase book with the vendor's sales book to identify incorrect invoice numbers. The tax authorities report that the wrong number for this document is common mistake in declarations. Because of this, the FTS program cannot reconcile invoices and companies are asked for clarifications.
Errors occur for various reasons. Firstly, sometimes suppliers correct the invoice number in their accounting, but the buyer does not give a new copy. As a result, the buyer has one number in the reporting, and the seller has another. Secondly, the buyer incorrectly enters the number from the seller's documents.
Answers to two questions about the shopping book
The Ministry of Finance and the Federal Tax Service told how to fill out the purchase book in two cases. The first clarification concerns import VAT, the second - late invoices. Check if you are right
Same invoices
It is not uncommon for buyers to register one invoice in different quarters for the full amount of the deduction. The FTS program finds such an error, since it checks documents not for one quarter, but against the base of reports for all periods. Since the buyer overestimated the deduction, he will have to surrender the revision and pay additional tax with penalties.
Check your shopping book with your vendor. If it contains invoices that are not in the seller's current sales ledger, then find out what this is related to. If the document was mistakenly duplicated, immediately exclude the unnecessary entry from the purchase book. If you have transferred this deduction or split it into several quarters, then you do not need to correct the purchase book. But check that total amount the deduction did not exceed the tax in column 8 of the invoice.
Transaction codes
The purchase ledger, sales ledger, and invoice journal should only contain codes that are appropriate for these ledgers. Often, colleagues put all codes in the sales ledger and the shopping ledger for each operation - let the inspectors figure out which one is needed. But if you specify all the codes, among them there will be some that are not suitable for of this register... Therefore, inspectors will not accept reporting.
It happens that a company puts a code that is suitable for a given register, but does not correspond to a specific operation. Then the declaration must pass. But due to the incorrect code, the FTS program will not be able to check it, and the inspectors will ask for clarifications. Enter the correct code in them.
VAT revision
Submit the revised declaration on the form that was valid at the time when the error occurred. For example, if in 2019 you decide to submit an updated declaration for the 4th quarter of 2018, then use the previous form (approved by order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3 / 558).
As for the method, a different rule applies here. Regardless of the period for which the revised declaration was drawn up, it must be submitted in electronic form. The fact is that from January 1, 2015, taxpayers are required to submit all VAT reporting, including revised ones, only in electronic form (clause 5 of article 174 of the Tax Code, clause 7 of article 5 Federal law dated 04.11.2014 No. 347-FZ).