Does not unload the vat declaration. Frequently asked questions about filing a VAT return
Before the formation of the Value Added Tax (VAT) Declaration in 2015, the following must be taken into account:
VAT declaration is accepted only in electronic form
By order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected] approved new form tax return on value-added tax, the procedure for filling it out, as well as formats for submitting a value-added tax return in electronic form.
It was established that according to the form and formats approved by this order, the value added tax declaration is submitted starting from the tax period of 2015.
Declaration on paper can be submitted (tab. 1):
Non-payers of VAT, performing the duties of tax agents, for example, organizations on the simplified tax system that lease state property.
Organizations submitting a revised declaration for periods up to the 4th quarter of 2014, provided that the initial declaration was also submitted in paper form.
IN new declaration for VAT (sections 1-7) new additional sections are included:
section 8 - information from the book of purchases and additional sheets to it in full (clause 5.1 of article 174 of the Tax Code of the Russian Federation);
section 9 - information from the sales book and additional sheets to it in full (clause 5.1 of article 174 of the Tax Code of the Russian Federation);
sections 10, 11 - information from the accounting log (clause 5.1 of article 174 of the Tax Code of the Russian Federation);
section 12. - information from invoices issued by the persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation.
You need to decide for yourself which additional sections you submit with your Tax Return. The following table will help you with this (tab. 2):
Table 2 Sections of the VAT return to be submitted by organizations in 2015.
The organization | Declaration section 1-7 | Section 8, 9 | Section 10, 11 | Radel 12 | S / f magazine |
VAT taxpayers |
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Tax agents |
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Persons from clause 5 of article 173 of the Tax Code (non-payers of VAT who exhibited s / f with VAT) |
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VAT taxpayers (herewith intermediaries), freight forwarders, developers |
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Non-payers of VAT, but intermediaries, forwarders, developers |
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Non-payers of VAT (STS, when renting state property) |
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Other non-payers of VAT (STS, UTII) |
Let's move on to the sequence of actions in the Info-Accountant 8.8
1. Make sure that Direct upload to the MP is enabled. For this in the menu
МН \ Partition settings \ General settings \ Direct upload to МН
put value YES(fig. 1).
2. Now from the section of forms 3. Invoices, invoices ... nothing to calculate and unload (Books, Additional sheets, Journal)
You do everything in the section of forms 7. Accounting and tax reporting
3. In each section of the Declaration you need, starting with section 8 (Blank 3.01 (9а)), to unload the section, you set up the calculation parameters, similar to setting by F4 in the Sales Book, Purchase Book and Invoice Journal. To do this, you click on the button Calculation parameters... The settings window Section 8: Calculation parameters will open (Fig. 2).
4. Now you configure the upload parameters by clicking on the button Upload options.
Note!
In the first declaration of 2015 (for the 1st quarter) add. sheets are not unloaded. They can only be present in an updated declaration.
Therefore, we will disable the unloading of Add. sheets for the 1st quarter of 2015.
To do this, you need to uncheck the box МН: parameters of unloading section 8 off the field Add. sheets of the book. purchases or sales(fig. 3).
Attention!
Field value Adjustment number in the section must match the Correction number in Title page.
When submitting the first Declaration, both fields are not filled Sign of relevance ...
They are filled in later when the revision of the Declaration is submitted (Fig. 3).
5. If you need a printed form of the Declaration, tick the box Form a printed form.
Note that the formation of the printed form of the Declaration with a large number of invoices (more than 500) can take considerable time, although the calculation of the sections of the Declaration itself is fast.
Important!(added to the calculation for the 2nd quarter of 2015)Next to the Generate printable field, you can now select the type of printable (Fig. 3a).
By clicking on the triangle on the right in this field, you select the following values (Figure 3b):
Declarations - selection of the printed form of the declaration itself;
Purchase (sales) books and additional sheets - display of invoices reflected in the declaration in the form of Purchase (sales) books and additional sheets;
Purchase (sales) books - display of invoices reflected in the declaration in the form of Purchase (sales) books;
Additional sheets - withdrawal of invoices reflected in the declaration in the form of additional sheets.
6. Then press the button F9 on the keyboard or an icon Recalculation at the top of the screen (below the menu bar).
7. The data of the section, formed into a table, appears on the screen.
You can view them and, if necessary, change the invoice date, transaction code, currency code, TIN, KPP, totals, and you can also delete records from the table.
And, if the type of printing form was selected, the corresponding form will be displayed on the screen.
Initial data editing, as before, takes place in the section of forms 3. Invoices, invoices, waybills, price list in the form XXX. Editor of the book of purchases / sales, journal of accounting of issued / received invoices.
8. Then unload the partition to the magnetic media by pressing the button Unloading to the MH.
A window will appear Select a folder to upload Choose(fig. 4).
9. The program will offer to check the uploaded file by the Tester (the official program of the Federal Tax Service Inspectorate).
10. Repeat steps 1-9 for each section of the VAT return you need (tab. 2).
11. Calculation and unloading of the Declaration itself (sections 1-7) should already be familiar to you.
In the form 3.01 (9d) Calculation fill in the fields Tax period, Fiscal year, Calculation option andActive shablon, then calculate by F9 and save the calculation data to MH by clicking on the button Unloading at the MN(fig. 5).
12. In the form 3.01 (9f) Title page check the list of sections of the Declaration to be filled out and unloaded by clicking on the button Setting up unloading sections.
This is necessary for the final formation of the Value Added Tax Return (Fig. 6).
Attention: Sections 8.1 and 9.1 (additional sheets) in the first Declaration of 2015 are not filled out or handed over, therefore they should be marked with the value NO... The same effect can be achieved by pressing the button. Upload options in forms 3.01 (9a) and 9b, sections 8 and 9(fig. 2).
Due to the fact that most organizations are subject to VAT at the rate of 18%, in our example, sections 4, 5, 6 for the 0% rate are disabled - the value is set NO(fig. 6).
13. The data of sections 4, 5 and 6 of the Declaration are filled in by clicking on the buttons Section data ... available in Sections 4, 5, 6 (Fig. 7).
14. Press the button Unloadingbuton MN(Fig. 6). A window will appear Select a folder to upload... Select the desired folder with the left mouse button and press the button Choose(fig. 4).
Comment:
When filling out and uploading a VAT tax return in 2015, one can draw an analogy with accounting reports... The main Balance file is unloaded, and along with it additional files. Now the same is the case with VAT - the main file of the Declaration is unloaded and the unloaded files of sections 8-12 will be attached to it.
The main file of the Declaration will contain information about the unloading of sections 8-12 and the names of the corresponding files.
Here is an example of how additional sections will be presented in the main file (Fig. 8):
As you can see, the names of the files of the unloaded sections contain section numbers, for example, NO_NDS8 ..., NO_NDS9 ..., etc.
Under these names, these sections are named at the end of the main file of the Declaration (Section 1-7). And in the unloading folder, in our case, there will be 6 files: one Declaration (sections 1-7) and sections 8, 9, 10, 11, 12, depending on the settings of the Cover Sheet (Fig. 8).
We wish you success in completing and uploading your 2015 VAT tax return!
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Good afternoon, dear readers of the blog 1c-bgu.ru. The other day, through the feedback form, I received a letter with the following content - "Hello. We form a VAT return for the first quarter of 2015. The declaration is not unloaded, an error message appears, while navigation through the errors does not show these errors. Configuration - Accounting state institution 1.0, configuration release 1.0.33.4, platform release 8.3.5.1119. Checking the INN / KPP gives errors, some of which are incomprehensible to us (for example, many counterparties for which it is written that they are not in the FTS database, but the counterparties' data are all correct), the number of errors is more than 1900. Our programmer said that online check of counterparties through the FTS website while it is working in test mode, and the declaration may not be unloaded due to 1C errors and you need to wait for the next update. Please help us upload the declaration "
Indeed, to date, verification of counterparties using the FTS service is working in test mode. Interested in the problem of unloading the declaration, I took a clean base, scored several "left" counterparties with "fake" INNs and checkpoints, formed a declaration and it was successfully unloaded.
Further, using the "scientific poke" method, I found out that the declaration is not unloaded (and at the same time navigation through the errors does not reveal the essence of the error itself) if in sections 8, annex to section 8, section 9, annex to section 9 there are invoices in which counterparties:
- They have the type of organization, but the TIN is less than 10 characters long, or the checkpoint is not filled or the checkpoint is not 9 characters
- Are of the "Individual" type, but the TIN is less than 12 characters
- They are of the "Individual" type, but for some reason the counterparty has a full checkpoint
With the first two cases, everything seems to be clear - we open a counterparty and correct the TIN or KPP to the correct values. In the third case, having opened a counterparty, we see that everything seems to be in order - the INN is 12 characters and there is no checkpoint. However, if we temporarily change the type of counterparty to an organization, we immediately see that the checkpoint is still full. The thing is that when you change the type of counterparty, the checkpoint props become invisible, but they are not cleared. Most likely, once, when creating a counterparty, he was mistakenly assigned the type of organization, the checkpoint was hammered, then the type was changed to individual, but the checkpoint was not cleared. If you have a similar situation, then in this case you just need to temporarily change the type of counterparty, clear the checkpoint and again change the counterparty to an individual.
Of course, if for reporting period There are not many invoices, then it will not be difficult to find such contractors. However, when there are several thousand documents, a problem arises.
For convenience, I have written a small report that lists such “problem” documents. The report can be downloaded from this link. The report is very easy to use. Having opened with the help of the File - Open command, enter the start date and the end date and press "Generate". There will be a list of invoices with the above problems. You can also save the report to an infobase. How to do this is described in the article "Adding an external report / processing to 1C 8".
All you need to do is fix the counterparties in the generated list.
I remind you that you can also send me your question through the feedback form and I will definitely try to answer it as soon as possible. And do not forget that by subscribing to blog updates, you will always be the first to know about the release of new articles.
Good afternoon!
we have none of the situations described above that is relevant, but nevertheless, the IP counterparty (initially set up as an individual) is absent in the FTS database, although according to data from the FTS website, the current counterparty was not previously highlighted in red. this appeared, apparently, after the update. We cannot send a VAT report!
Hello. Without seeing the situation, it is certainly difficult to say, but I think that the point is not that "the counterparty is absent from the FTS database." The FTS check service is still working in test mode and when unloading a VAT declaration, a check for the presence of a counterparty in the database is not performed. Is it the only mistake when checking counterparties, or are there other counterparties with errors? Well, I would also like to know the configuration and releases.
Hello. Our situation is as follows. The check of counterparties according to the Federal Tax Service was successful, but when unloading "Errors1 and Unloading interrupted", the navigation window is empty, no error is indicated. Platform 8.2.19.130 release 1.0.32.7 1C BSU
Hello. For a start, I still recommend upgrading to the latest release. After the 1.0.32.7 release, there have already been several releases and almost every one has something fixed in the VAT return. The current release is 1.0.33.7. Before upgrading, you will need to upgrade the platform to version 8.3. If after the update there are errors, write, we will further understand
After import / upload / send, books / magazines are displayed empty
Before unloading in the accounting program, check the field "Indicator of relevance of previously provided information" (line 001). If the number is "1", the data will not be downloaded. This code is used when submitting a correction, if the data in this particular section does not need to be corrected and does not need to be submitted again.
The structure of the XML file is broken. File NO_NDS.xх_хххх_хххх
_xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
xxxxxxxxxx_xxxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxxxx.xml cannot be processed
Try to open the file using the Internet Explorer browser without using the "Online Sprinter": double-click on the file saved in the folder. If it is empty or contains a list of dates, repeat unloading from accounting software: The file structure is corrupted. If the message persists, contact your accounting software vendor to set up the correct upload.
Note. Please check the invoice numbers. Symbols>< ” & ’ недопустимы.
An application error has occurred. Please contact support
If this message appears when you try to view imported sections of information, try opening the file using Internet Explorer without using the Online Sprinter: double-click on the file saved in the folder. If it is empty or contains a list of dates, repeat the unloading from the accounting program: the file structure is damaged. If the message persists, contact your accounting software vendor to set up the correct upload.
Note. Please check the invoice numbers. Symbols>< ” & ’ недопустимы.
Inconsistency of completeness
Attachment "NO_NDS.xх_хххх_хххх_
xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
_хххххххх-хххх-хххх-хххх-хххххххххххх.xml "specified in the main file.
How to do it:
The "RecognizedNalXX" element cannot take on the value 0 if any of the following conditions are met: "Appendix 1 to section XX has been completed ..."
Download detail files (purchase / sales books, invoice journals).
How to do it:
File ID *** does not match the file ID of the main document
Check the compliance of the INN / KPP and the IFTS code in the file names - the main (sections 1-7) and additional (8-12).
The structure (mask) of the file name must be as follows:
- NO_NDS_aaaa_bbbb_
ccccccccccddddddddd_
eeeeffgg_хххххххх-хххх-хххх-хххх-ххххххххххххх.xml - main declaration file (sections 1-7). - NO_NDS.8_aaaa_bbbb_
ccccccccccddddddddd_
eeeeffgg_хххххххх-хххх-хххх-хххх-ххххххххххххх.xml - shopping book (section 8). - NO_NDS.81_aaaa_bbbb_
ccccccccccddddddddd_ - NO_NDS.9_aaaa_bbbb_
ccccccccccddddddddd_
eeeeffgg_хххххххх-хххх-хххх-хххх-ххххххххххххх.xml - sales book (section 9) - NO_NDS.91_aaaa_bbbb_
ccccccccccddddddddd_
eeeeffgg_хххххххх-хххх-хххх-хххх-ххххххххххххх.xml - information from additional sheets of the sales book (section 9.1) - NO_NDS.10_aaaa_bbbb_
ccccccccccddddddddd_
eeeeffgg_хххххххх-хххх-хххх-хххх-ххххххххххххх.xml - invoice log (section 10) - NO_NDS.11_aaaa_bbbb_
ccccccccccddddddddd_
eeeeffgg_хххххххх-хххх-хххх-хххх-ххххххххххххх.xml - log of received invoices (section 11) - NO_NDS.12_aaaa_bbbb_
ccccccccccddddddddd_
eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml - information on invoices issued by non-payers of VAT (section 12), where:- aaaa - code of the transit IFTS (for all, except largest taxpayers, the codes of the transit and final IFTS are the same)
- bbbb - code of the final IFTS (for all, except for the largest taxpayers, the codes of the transit and final IFTS are the same)
- cccccccccc - INN
- ddddddddd - checkpoint (if the taxpayer is an individual entrepreneur, instead of TIN / KPP - 12-character TIN)
- eeeeffgg is a date, for example, April 27, 2015. displayed as 20150427
- xxxxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxxxx - unique identificator file
Inconsistencies in Sections 1-7
If the value of the code at the location (accounting) (title page) is equal to 231, the OKTMO code (section 1, line code 010) may not be specified and is mandatory for other values of the code at the location (accounting).
If the value of the code at the location (accounting) (title page) is equal to 231, the budget classification code (section 1, line code 020) may not be specified and is mandatory for other values of the code at the location (accounting).
When filling out OKTMO (section 1, line code 010), one of the following amounts must be indicated:
- The amount of tax payable to the budget in accordance with paragraph 5 of Article 173 Tax Code Russian Federation(section 1, line code 030);
- The amount of tax payable to the budget in accordance with paragraph 1 of Article 173 of the Tax Code of the Russian Federation (section 1, line code 040);
- The amount of tax calculated to be reimbursed from the budget in accordance with paragraph 2 of Article 173 of the Tax Code of the Russian Federation (section 1, line code 050).
In the absence of OKTMO (section 1, line code 010), the amounts are not indicated.
It is necessary to complete section 1 of the VAT return. If the details in the settings are filled in, open section 1 for editing and click "Save" - the section will be filled in automatically.
Note. Section 1 must be completed, even if the declaration is "zero".
Tax period code (title page) can take values from 01 to 12 only if the value of the code at the location (accounting) is equal to 250
If the location code is other than 250, check the "Tax Period (Code)" field on the title page. Possible values: "21 | I quarter "," 22 | II quarter "," 23 | III quarter "," 24 | IV quarter "(in case of reorganization / liquidation - a separate list of codes). It is impossible to change the period in an already uploaded declaration: you need to make corrections in the accounting program and upload the file again.
If the value of the tax amount payable to the budget in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation is greater than 0, the element "Recognized12" must be present and have the value
If line 030 of section 1 is completed, you must complete section 12. If you do not provide section 12, clear line 030 in section 1.
In the absence of the amount by which the tax base is adjusted when the price of goods (works, services) is reduced (section 4, line code 110), the amount by which the tax base is adjusted when the price of goods (works, services) is increased (section 4 , line code 100).
In the absence of the amount by which the tax base is adjusted when the price of goods (works, services) is increased (section 4, line code 100), the amount by which the tax base is adjusted when the price of goods (works, services) is reduced (section 4 , line code 110)
In section 4, clear lines 060 and 090.
Note. These lines must be filled in for the printed form, in accordance with the Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected].
In the absence of the amount by which the tax base is adjusted when the price of goods (works, services) is reduced (section 6, line code 140), the amount by which the tax base is adjusted when the price of goods (works, services) is increased (section 6 , line code 120).
In the absence of the amount by which the tax base is adjusted when the price of goods (works, services) is increased (section 6, line code 120), the amount by which the tax base is adjusted when the price of goods (works, services) is reduced (section 6 , line code 140)
In section 6, clear lines 070 and 110.
The file does not match the schema. Element: "Information about the taxpayer - seller (legal entity)" parameter "Section 2, line 030. TIN of the taxpayer - seller" has an incorrect value "0000000000". The parameter must be 10 characters long. Taxpayer identification number - organization.
In section 2, check line 030: if the taxpayer-seller does not have a TIN, leave the line blank, without filling it in with zeros. If the taxpayer-seller is individual entrepreneur, put the appropriate mark in the field "Type of taxpayer-seller".
If the value of the operation code (section 2, line code 070) is equal to 1011712 or 1011703, information about the taxpayer - the seller must be indicated (section 2, line codes 020 and 030). If the value of the operation code (section 2, line code 070) is equal to 1011703, the taxpayer-seller's tax number must be indicated (section 2, line code 030)
In section 2, fill in the information about the taxpayer-seller: lines 020 (name) and 030 (TIN). Please fill in the details for opcodes 1011703 and 1011712.
Inconsistencies in sections 8-12 (INN / KPP)
When filling in the code of the type of operation (section xx, line code 010) with a value from the list: 01, 02, 03, 04, 05, 07, 08, 09, 10, 11, 12, 13, TIN / KPP ... must be indicated (section xx , line code xxx)
In the specified invoice, check the line with the details of the business partner. If the organization / individual entrepreneur does not have a TIN / KPP, leave the line blank. It is possible not to indicate the TIN / KPP only with certain codes of the type of operation (line 010). The list of codes that were used before July 1, 2016 can be viewed in and. Since July 1, 2016, the codes specified in.
The file does not match the schema. Element: "Information about the organization - ..." parameter "Section x, line xxx. TIN of the organization "has an incorrect value" 0000000000 ". The parameter must be 10 characters long. Taxpayer identification number - organization
In the specified invoice, check the line with the details of the business partner. If the organization / individual entrepreneur does not have a TIN, leave the line blank. It is possible not to indicate the TIN / KPP only with certain codes of the type of operation (line 010). The list of codes used before July 1, 2016 can be viewed in the Order of the Federal Tax Service of the Russian Federation dated February 14, 2012 No. ММВ-7-3 / [email protected] and Letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3 / [email protected] Order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / [email protected].
The file does not match the schema. Element: "Information about the organization - ...". There is no parameter “Section x, line xxx. Checkpoint ". Registration reason code (KPP) - 5 and 6 digits from 0-9 and A-Z
In the specified invoice, check the line with the details of the counterparty. If the organization / individual entrepreneur does not have a TIN, leave the line blank. It is possible not to indicate the TIN / KPP only with certain codes of the type of operation (line 010). The list of codes used before July 1, 2016 can be viewed in the Order of the Federal Tax Service of the Russian Federation dated February 14, 2012 No. ММВ-7-3 / [email protected] and Letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3 / [email protected]... Since July 1, 2016, the codes specified in the Order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3 / have been used [email protected].
If the message is issued when checking an invoice from a counterparty-individual entrepreneur (TIN is indicated, 12 characters), in the corresponding line, set the switch to “FL | Individual".
Inconsistencies in sections 8-12 (other)
The file does not match the schema. Element: "Information on a line from the purchase book about transactions reflected for the past tax period" parameter "Section x, line xxx. The number of the customs declaration "has an incorrect value" ... ". The parameter can contain up to 1000 characters.
If the total number of characters of customs declaration numbers for a specific invoice exceeds 1000, the FTS recommends filling in only the first 1000 characters. In this case, there will be no claims to the taxpayer.
The file does not match the schema. Element: "Composition and structure of the document". The parameter "Correction number" is missing
This message appears if the document is not correctly downloaded from the accounting program. Open the document for editing and click "Save", "Check". If the report is corrective, fill in the fields “Correction number” and “Indicator of relevance of the previously provided information”.
Note. If the sign of relevance is "1", the section will go empty.
The amount of tax on the invoice (section xx, line code xxx) is filled in only if the number of the correction invoice is not filled (section xx, line code xxx)
This message occurs when the VAT rate is 0%. In the line “Including the amount of VAT on the invoice, in rubles. and cop. " put the value "0" (without quotes).
When filling in the OKV currency code with a value other than 643 (section xx, line code xxx), the sales value according to the invoice, the difference in value according to the adjustment invoice (including tax), in the invoice currency (section xx, code lines xxx).
It is necessary to fill in the line "Sales value on the invoice, the difference in value on the adjustment invoice (including tax) in the invoice currency" (in section 8 - line 170; in section 9 - line 150). If the currency indicated on the invoice is rubles, check the OKV currency code. You must specify the value "643".
The sign of the relevance of the previously provided information (section xx, line code 001) is not filled in when the primary document is submitted, that is, when the correction number is equal to 0.
If the value of the sign of relevance of the previously provided information (section xx, line code 001) is equal to 1, information from the purchase book about transactions reflected for the past tax period is not filled.
If the value of the sign of relevance of the previously provided information (section xx, line code 001) is equal to 0, information from the purchase book about transactions reflected for the past tax period is mandatory.
Open the downloaded section for editing and change the value in the field "Sign of relevance of previously provided information (001)" to "0 | information is irrelevant ”, if the declaration is primary. If it is corrective, put down the correction number and fill in the field “Sign of relevance of the previously provided information (001)” as follows: value “0 | information is out of date ”you need to select if you make changes to the section; the value “1 | information is up-to-date "- if you do not make changes to the section and the previously provided information in the entire section is correct (in this case, this correction section is sent blank).
The sign of the relevance of the previously provided information (section xx, line code 001) is not filled in when the primary document is submitted, that is, when the correction number is equal to 0
This message appears if the document is not correctly downloaded from the accounting program. Open the document for editing and click "Save", "Check".
Value added tax (hereinafter - VAT, tax) is one of the key taxes in tax system Russian Federation. Hence, the increased attention of the regulatory authorities to the accrual, timely payment and transfer of it to the budget. In the near future, it is planned to increase its rate from the current 18% to 20%. The tax authorities online monitor the mutual settlements of tax counterparties and, in case of discrepancies, send requests to taxpayers. Needless to say, such requests raise additional questions and attention of company management to the accounting department. Next we will give step by step instructions how to fill out a VAT return correctly and submit it in a timely manner, without the need to draw up an adjustment declaration.
Invoices
The key to success in the preparation of VAT reporting is the correct compilation of invoices, both issued and received from suppliers, as well as their timely and correct reflection in the 1C system.
Suppose that in July of this year we purchased from Vodnik LLC the Rainbow paint in the amount of 500 pieces at a price of 200 rubles. VAT on this transaction amounted to RUB 18,000.0. The supplier issued the invoice on time.
Fig. 1
At the bottom of the document, we reflect the receipt of the invoice on the same date.
It is important (!) To remember that in order to put VAT refundable, it is necessary to fulfill the condition established by Article 172 of the Tax Code of the Russian Federation (Part Two), which provides for the obligatory acceptance of purchased goods (works, services) for accounting. Otherwise, the tax authorities have the right to refuse to reimburse the "input" VAT.
Fig. 2
Purchase and sales book
Before generating a VAT return, you need to make sure that our transactions are reflected in the Purchase Book and the Sales Book. Both of these documents are in the "Reports" - "VAT" section.
Fig. 3
Having set the period to the 3rd quarter of 2018, we press the button "Generate".
Fig. 4
The purchase book reflects the purchase of goods, VAT is reflected in the amount of 118.0 thousand rubles.
Similarly, we form the Sales Book.
Fig. 5
VAT on sales in the amount of RUB 20,593.22 is also reflected in the sales ledger.
In addition, it is necessary to conduct an express check of accounting, which allows you to quickly track the presence of incorrect transactions in the system that prevent the correct filling of the VAT return.
This operation is available in the "Reports" - "Accounting analysis" - "Express check" menu.
Fig. 6
Set the period and click "Check".
Fig. 7
Since the program did not find any errors, we can safely proceed to the formation of the declaration.
Tax return
Go to the "Reports" - "Regulated reports" menu.
Fig. 8
In the window that opens, click on the "Create" button, select "VAT declaration" from the list of reports provided.
Fig. 9
We set the period of interest to us - the 3rd quarter of 2018, and click the "Create" button.
Fig. 10
A standard window of the established declaration form appears, in which we press the "Fill in" button.
Fig. 11
The declaration consists of title page and 12 sections. Let's dwell on each of them in more detail.
It is formed based on the initial data entered into the system. This is the name of the organization sending the declaration, OKVED, the reporting period and the code tax authority to which the declaration is submitted.
Fig. 12
Section 1 the declaration is called "The amount of tax payable to the budget (reimbursed from the budget) according to the taxpayer."
Fig. 13.
In the top line, OKTMO is automatically installed, as well as the current code budget classification for tax. The result of our activities in the 3rd quarter of 2018 was the payment of VAT to the budget in the amount of RUB 2,593 (RUB 20,593 - 18,000.0).
To be filled in tax agents submitting a declaration for another person. Since we do not have Contracts (or Agreements with contractors, for which we act as tax agents for VAT), we do not fill in this section.
Fig. 14
Dedicated to taxable transactions. Reflected in it the tax base on tax, as well as the amount of VAT accrued on sales payable to the budget (20,593 rubles).
Fig. 15
The bottom of this section defines total amount payable to the budget, as well as the amount of tax presented by the taxpayer for deduction from the budget.
Fig. 16
And also the final result of the company's activity on VAT, in our example - payment to the budget in the amount of 2,593 rubles.
Fig. 17
Section 7 filled in if there are operations provided for in Article 149 of the Tax Code of the Russian Federation (Part Two) and contains information on goods (works, services) not taxable.
Sections 8 and 9 reflect information from the book of purchases and sales, respectively.
Fig. 18
Fig. 19
Sections 10 and 11 reflect information on invoices issued and received as part of the implementation of commission agreements and agency agreements in the interests of another person.
Section 12 filled in in the cases provided for in paragraph 5 of Article 173 of the Tax Code of the Russian Federation (Part Two).
After visual inspection of the document, it is necessary to check the control ratios of the document, which is carried out automatically by pressing the button "Check" - "Check control ratios".
Fig. 20
The program did not find any errors.
However, with a large number of operations, errors are inevitable, so you need to remember about the main control ratios when forming declarations. Thus, lines 040 and 050 of Section 1 must correspond to lines 200 and 210 of Section 3, respectively. In turn, Section 3 is formed from the book of purchases and sales (sections 8 and 9 of the declaration).
Fig. 21
The program will generate a file, which is then loaded into the program for sending electronic reporting and sent to the supervisory authority.
The declaration can also be sent from 1C using the "Send" button.
Fig. 22
To do this, the 1C-Reporting program must be connected to your system.
Important! After submitting the tax return, in case of any questions about it, they have the right to request appropriate explanations to the declaration, which, from the beginning of 2017, the taxpayer provides only in in electronic format.
There are often cases when, after the submission of reports, it becomes necessary to clarify it. For example, there was an invoice for the sale of goods that was not issued in the system on time. Suppose that during the period under review we also sold 10 Philips TVs at a price of 40.0 thousand rubles, VAT amounted to 61,016.95 rubles.
Fig. 23
A corresponding line appeared in the sales book.
Fig. 25
Section 1 reflects the changes. If in the initial declaration we reflected the amount of VAT payable to the budget in the amount of 2,593 rubles, then in the adjusted one we increase the amount of VAT to 63,610.0 rubles.
Fig. 26
The changes also affected section 3.
Fig. 27
Fig. 28
Section 9 was supplemented with a line reflecting the sale of TV sets in the amount of VAT of 61.0 thousand rubles.
Fig. 29
Clarifications in the declaration are made in accordance with the requirements of Article 81 of the Tax Code of the Russian Federation (Part One). At the same time, it is important to remember that when, according to the revised declaration, the amount of tax calculated to be paid to the budget has increased compared to the initial declaration, it is necessary to take all measures to timely transfer the tax to the budget, thereby reducing the risk of tax penalties.
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