The tax period is VAT 3 quarter. How to fill out a VAT return
, 145.1 of the Tax Code), including Acting as a tax agent for VAT;
Where to get your VAT return
The declaration is submitted to the IFTS (paragraph 5 of article 174 of the Tax Code):
- 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, Article 174 of the Tax Code).
In case of violation of the deadline for submission of the organization / IP declaration, a fine will be charged (paragraph 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 will also suspend operations on its bank accounts (subparagraph 1, paragraph 3, paragraph 11 of article 76 of the Tax Code of the Russian Federation).
Method for submitting a VAT return
The declaration is submitted exclusively in electronic form via the 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 return submitted on paper will be deemed not delivered with all the ensuing negative consequences (penalty, account lockout).
VAT declaration: form
The VAT declaration form can be downloaded through the system Consultant Plus .
You can familiarize yourself with the declaration form below.
What is the composition of the VAT return?
The composition of the declaration must include the title page.
The inclusion / non-inclusion of certain sections and their annexes to the VAT declaration depends on who specifically submits the declaration. For example, VAT payers, as well as special regimes / VAT exempted, who have issued invoices with the allocated amount of VAT, must submit section 1 as part of the declaration.
What sections and in what situations should fill out organizations and individual entrepreneurs, you will learn from.
Procedure for filling out a VAT return
Let us dwell on the general points of the procedure for filling out a VAT return:
- Pages are numbered starting from the Title page - it is assigned the number "001" (clause 12 of the Procedure, approved by Order of the Federal Tax Service dated 29.10.2014 No. MMV-7-3 / [email protected] (hereinafter referred to as the Order)).
- The text fields of the declaration are filled in block letters (clause 16.2 of the Procedure)
- Cost indicators in sections 1-7 of the declaration are indicated in full rubles: values \u200b\u200bless than 50 kopecks. discarded, more than 50 kopecks. - rounded to the ruble (paragraph 15 of the Procedure).
- If the organization / individual entrepreneur submits the initial declaration, then in the field “Adjustment number” it should indicate “0--”. When submitting the first revised declaration, “1--” is indicated, the second - “2--”, etc. (paragraph 19 of the Procedure).
You can familiarize yourself with the rules for filling out the VAT return in the above procedure.
Code in the VAT return
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 (paragraph 20 of the Procedure, Appendix No. 3 to the Procedure):
Other codes required to fill out a VAT return can be found in the appendices to the Procedure.
Check VAT return
You can verify the correctness of filling out the declaration using the 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 a declaration. Before filing VAT reporting, it makes sense to check your declaration for the absence of these errors.
In addition, the tax authorities developed codes of types of operations in the VAT return. This algorithm can be used for self-test 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 waiting for reports for nine months or the third quarter of the year. For delay, you can get a fine or block the current account. In order for you to complete all the necessary actions on time, we’ll talk about the important October dates for reports and payments to the budget.
Financial statements
If an entrepreneur runs a business without employees or the organization exists with a single founder-director with whom there is no signed agreement (labor or contract), then in October they need to submit only accounting reports to the tax. The forms of documents depend on the tax regime and the frequency of tax payments.
UTII Declaration for the 3rd quarter of 2017
The tax period for the weekday is quarter, so payers in October report tax data for the previous three months. The declaration is handed over to the tax authorities at the actual place of business. If the actual place of business cannot be determined, for example, during freight transportation or trade with the distribution of goods, then we hand over the document: IP - at your place of residence, company - at your address. Imputation - a convenient mode for companies whose real income exceeds the imputed (check it on the website of your tax office). In this article, we talked about how to evaluate the profitability of using UTII compared to simplification.
Q3 2017 VAT return
OSNO payers submit quarterly VAT returns. Also, this document is required to provide tax agents and firms or entrepreneurs who have issued or received an invoice with a dedicated value added tax. The document is only submitted 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 paragraph 5 of article 174 of the Tax Code of Russia.
Income tax return
All OSNO payers submit a declaration. Most often, a document is submitted quarterly, and then in October we send a declaration for nine months. High-profit companies that make advances on a monthly basis submit a return for the month. And then in October the September declaration is sent. The document is filled out on an accrual basis at any frequency of submission. Companies often incorrectly reflect advances in this report, and also contributions and taxes, carefully enter the data. Conveniently, in the current declaration, you can correct the error of the previous declaration so as not to send the update.
Employee Reporting in October 2017
If an individual entrepreneur or organization has employees on labor or contract agreements, the number of regular reports immediately increases. Reports are added to the funds and tax in connection with contributions, the number of staff and the size of employee income. Part of the reports is submitted every month, part - based on the results of the quarter or year.
SZV-M report for September 2017
This is a monthly report for policyholders, its purpose is to identify working retirees. Only organizations with a single founder-director who do not have a labor or contract agreement concluded with their own company do not submit a report. The report is sent to the FIU.
4-FSS report for 9 months of 2017
This is the only document that employers submit in Social Security. It is formed four times during the year. The report includes the amount of paid contributions for injuries and occupational diseases, payments in case of accidents, funds for medical examination of staff and a special assessment of jobs. With the number of employees not more than 25, the report can be sent to Socialist Prints, with a larger number of employees - only via the Internet. Individual entrepreneurs submit the document at the place of residence, organizations - at the address, and the units calculating the salary - at their place of registration.
Calculation of insurance premiums for 9 months of 2017
We submit this calculation to the Federal Tax Service, which controls the procedure for the delivery of insurance premiums from the beginning of this year. The document shows the amount of contributions paid for pension, social and health insurance. The tax office accepts quarterly calculations. The printed version of the calculation can be handed over to policyholders with a staff of up to 25 people, the rest submit the document only via the Internet. We hand over both calculation options at the same time.
6-personal income tax report for 9 months of 2017
This report is submitted by employers and tax agents quarterly. It reflects the income, personal income tax and deductions of employees with whom employment or contract agreements are signed. Information on the entire enterprise is entered in the form. With its help, officials verify the correctness of the actions of tax agents that employers become: they must withhold income tax from workers and transfer it to the state.
October Payments
In October, companies pay taxes for the past quarter or month, and also pay staff fees. Timely transfers are important if you do not want to pay fines or lose access to your account.
Insurance premiums for September 2017
In addition to sending reports, you need to list contributions to the tax and the Social Insurance Fund for employees. This is done by employers in all taxation systems in the same order.
Advance payment under the simplified tax system for 9 months of 2017
In October, Simplists pay the third single tax advance of the year. It is calculated on an accrual basis and transferred to the details of the Federal Tax Service. We talked about how to calculate an advance and legally reduce it, in this article.
UTII tax for the 3rd quarter of 2017
Payers of the imputed tax system in October transfer the UTII tax for the third quarter of the year. Remember, the tax is paid even if the company did not work and there was no movement of funds in the current account.
VAT for the 3rd quarter of 2017
OSNO payers in October transfer VAT to the budget for the 3rd quarter. Payment can be divided into three equal parts and pay them three months after the reporting quarter. Also, VAT for the 3rd quarter is paid by companies in special modes that have issued or accepted an invoice with allocated VAT.
Profit tax advance payment
OSNO payers make another advance payment of income tax. In the event that the firm's income over the previous four quarters was 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 makes an advance payment of nine months.
Property tax for 9 months of 2017
All organizations on the basis of the basic taxation system, simplification, patent or imputation, which own property subject to taxation, pay this tax on the basis of the quarter. We talked about the calculation of property tax and the different categories of payers in this article.
Until January 25, 2019, you need to submit a VAT return for the 4th quarter of 2018. The form has not changed, but there are some points that should be paid special attention to, it is because of them that errors occur and the tax authorities' program does not accept reports.
The BukhSoft program generates all tax declarations and calculations automatically. After preparation, the report is tested by all verification programs of the Federal Tax Service. You can check the report generated both in BukhSoft and in any other accounting program. Try for free:
Check VAT return
It is necessary to report for the 4th quarter in the form of a VAT declaration, approved by order of the Federal Tax Service dated 10.29.2014 No. MMV-7-3 / [email protected], as amended by the order of the Federal Tax Service dated 12/20/2016 No. MMV-7-3 / [email protected] Taxpayers submitted the same form for the 1st, 2nd and 3rd quarters of 2018.
Who submits a VAT return?
VAT declarations are filed by companies and individual entrepreneurs, as well as intermediaries recognized as VAT payers. In addition, the declaration in some cases is issued by those who do not pay VAT (companies on the simplified tax system, for example) if they issued invoices with VAT highlighted in the reporting period.
How to submit a VAT return for the 4th quarter of 2018?
VAT declarations should be sent to tax authorities in electronic format under the TCS almost always, with the exception of cases described in paragraph 5 of Art. 174 of the Tax Code. Namely, on paper those who are exempt from VAT, but who acted as a VAT tax agent in the reporting period, can report. Reporting over the Internet with Buchsoft is fast and convenient! Fill out the VAT return online in our cloud bookkeeping service.
How do tax officers 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 specialists ASK VAT. If at least one small inaccuracy is found in the form, the program will not accept the submitted information.
The second version of the program is currently being developed and is being applied - ASK VAT-2, which began to function in 2015. The program itself was introduced into the activities of the Tax Service in 2013 with the aim of automatic control over the payment of VAT.
In this program, tax inspectors can see if there are discrepancies in the reporting between counterparties.
There are two types of discrepancies in total:
- Type “VAT” - both counterparties indicated transactions performed, however, the amount of VAT in them does not converge.
- Type “Break” - one of the counterparties filed a zero declaration, did not report at all, or there is no information about it in the registry.
No matter what the discrepancy is, the actions of the tax authorities are the same - a request for clarification or a clarifying declaration. With the type of discrepancy “VAT”, as a rule, there are enough explanations, with the “Break” you will have to submit a clarification. If this is not done, the company runs the risk of receiving from the Tax Notification of additional charge of VAT during the desk audit, or even the start of an on-site tax audit.
As practice shows, discrepancies are formed not because the company deliberately underestimated tax amounts, but because the program recognized as a discrepancy the transaction between counterparties reflected in different reporting periods. Requirements from the tax authorities will come if the buyer reflected the deduction in the declaration later than the seller's sale. However, the transfer of the deduction is the taxpayer’s right (Clause 1.1, Article 172 of the Tax Code).
What to look for when filling out a VAT return 2018
We will analyze the important points that you should pay attention to when filling out a VAT return for the 4th quarter of 2018.
The total amount of calculated VAT is shown on line 118 of Section 3. On line 125, the VAT shown by the contractor must be decoded.
Line 110, plus the lines in Section 3 - 041, 042, 115, 185 are filled in by organizations participating in the free economic zone.
In Appendix 1 of Section 3, it is not necessary to write down all the addresses of immovable objects for which the organization has restored the tax for 10 years (paragraph 4 of Article 171.1 of the Tax Code of the Russian Federation). For each such object there is its own appendix 1 to the declaration. Section 8 indicates the numbers of customs declarations broken down by lines 150.
Section 9 contains line 035 “Registration number of the customs declaration”. This line does not need to be filled in for those who import and export their goods. The line was created specifically for companies participating in the SEZ. They take information from their sales books and transfer them to the declarations instead of invoice numbers.
The 2018 VAT form must contain the tax-free transaction codes 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 a declaration? What sections should be included in the declaration for the 3rd quarter? In this article you will find a sample and an example of filling.
Term for submission of the declaration for the 3rd quarter
The VAT return must be completed and submitted to the tax office no later than the 25th day of the month following the expired tax period (paragraph 5 of article 174 of the Tax Code of the Russian Federation). The VAT tax period is a quarter (Article 163 of the Tax Code). Accordingly, the VAT return for the 3rd quarter of 2016 must be submitted no later than October 25, 2016 (Tuesday).
Who should report
The VAT declaration for the 3rd quarter of 2016 must be submitted to 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 by VAT tax agents.
If in the 3rd quarter of 2016 the organization or individual entrepreneur did not perform any operations to be included in the VAT return, it is allowed not to generate a return. In exchange, 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 10.07.2007 No. 62n (letter of the Ministry of Finance of Russia dated 10.03. 2010 No. 03-07-08 / 64). But you need to remember that for the delivery of simplified VAT reporting, a number of additional conditions must be met. So, for example, there should not be any cash flows on current accounts and on hand. 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 declaration form for the 3rd quarter was approved by Order of the Federal Tax Service of Russia dated 10.29.2014 No. MMV-7-3 / 558. .
The declaration form consists of a title page and 12 sections.
As part of the VAT declaration for the III quarter of 2016, as a general rule, everyone should submit the title sheet and section 1. The remaining sections should include the composition of the declaration for the III quarter only if there have been operations that need to be included in these sections. So, let’s say section 9 needs to be filled out only if there were transactions in the 3rd quarter included in the sales book for this tax period.
Procedure for filling out a declaration
When filling out the declaration, you need to use the data that is reflected (paragraph 5.1 of Article 174 of the Tax Code):
- in the purchase book and sales book (sections of sections 8 and 9 of the declaration);
- in the register of received and issued invoices (sections 10 and 11 of the declaration;
- on invoices issued (section 12 of the declaration);
- in the registers of accounting and tax accounting.
Title page
There should not be a problem with filling out the title page of the VAT declaration 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 enter “0–” in the field “Adjustment number”. If you specify the previously declared VAT, then mark the adjustment number (“1–” is the first clarification, “2–” is the second, etc.).
Taxable period
In the field "Tax period" mark the code "23". This code corresponds to the VAT declaration 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 10.29.2014 No. MMV-7-3 / 558.
When you submit the declaration for the IV quarter, you will need to indicate the code "24".
Here is a sample title page of the VAT declaration for the 3rd quarter of 2016.
Sections 1 to 12
The remaining sections of the VAT return for the 3rd quarter of 2016 depend on who submits the tax return and which operations were completed in the 3rd quarter of 2016. Let’s explain.
Declaration Section | Who needs to fill out |
Section 1 | 1. VAT payers 2. Organizations and individual entrepreneurs on USN, UTII, Unified Social and Economic Taxes, PSN or exempted from paying VAT in accordance with Articles 145 and 145.1 of the Tax Code of the Russian Federation, when issuing an invoice with the allocated amount of VAT. |
Section 2 | VAT tax agents. If the organization or individual entrepreneur in the 3rd quarter of 2016 of the operations related to VAT, had only “agency”, then section 1 puts dashes. |
Section 3 | VAT payers who have had operations taxed at any VAT rates other than 0% (subparagraphs 2–4 of article 164 of the Tax Code of the Russian Federation) |
Sections 4-6 | VAT payers who had export operations taxed at the rate of 0% (Clause 1, Article 164 of the Tax Code of the Russian Federation) |
Section 7 | 1. VAT payers, VAT tax agents who have had operations: not subject to VAT (exempt from VAT) (Article 149 of the Tax Code); not recognized as an object of VAT (paragraph 2 of Article 146 of the Tax Code of the Russian Federation); for the sale of goods (works, services), the place of sale of which is not recognized by the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation). 2. VAT payers and tax agents who received the amounts of payment, partial payment on account of the upcoming deliveries of goods (work, services) with a production cycle of more than 6 months (paragraph 13 of article 167 of the Tax Code of the Russian Federation). |
Section 8 | VAT payers and tax agents (other than those specified in subparagraphs. 4, 5 of Article 161 of the Tax Code of the Russian Federation) who have the right to VAT deductions |
Section 9 | VAT payers and tax agents who have a duty to calculate VAT (paragraph 47 of the Procedure) |
Sections 10-11 | VAT payers, including those exempted from VAT duties, as well as tax agents who are not VAT payers: issued invoices when conducting activities in the interests of another person under commission agreements, agency agreements and transport expeditions fill out section 10 (paragraph 49 of the Procedure); received invoices in the conduct of the activities indicated above, fill out section 11 (paragraph 50 of the Procedure). |
Section 12 | 1. VAT payers exempted from the obligation to pay VAT, as well as organizations and individual entrepreneurs who are not VAT payers, when issuing invoices to the buyer with a tax amount 2. VAT payers who have issued invoices with the allocated amount of VAT, in respect of goods, work, services, the sale of which is not subject to VAT (paragraph 51 of the Procedure) |
Presentation method
The VAT declaration for the 3rd quarter of 2016 can be submitted to the IFTS 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 unrepresented (letter of the Federal Tax Service of Russia dated 01.31.2015 No. OA-4-17 / 1350). “On paper” a VAT declaration for the 3rd quarter can only be submitted by tax agents who are not VAT payers and do not conduct intermediary activities with the issuance of invoices on their own behalf (clause 5 of article 174, clause 3 of article 80 of the Tax Code of the Russian Federation) .
The new form of the VAT declaration for the 2nd quarter of 2019 was approved (Order of the Federal Tax Service of Russia dated 12.28.2018 No. SA-7-3 / 853). The changes are related to the application of the tax rate of 20% from January 1 and other amendments to the Tax Code of the Russian Federation. A detailed instruction and an example of filling out VAT reporting for the 2nd quarter of 2019 is in the article.
Advances, refunds and other tricky questions regarding VAT -
Reporting should be submitted only in electronic form, otherwise it is not considered submitted. For violation of the order, they are fined as well as for being late with the report. The officials secured such a responsibility in paragraph 5 of Article 174 of the Tax Code. The cheat sheet will help you submit an electronic VAT return.
Changes in the VAT declaration for the 2nd quarter of 2019
The new VAT declaration form for the 2nd quarter of 2019 was approved by order of the Federal Tax Service dated December 28, 2018 No. SA-7-3 / 853. The amendments in the statements are related to the transition to a 20 percent tax rate and other changes in the Tax Code that are effective from January 1, 2019. The accountant from the System Chief Accountant will help you quickly and accurately calculate VAT at any rate.
Fields for indicators calculated at the new VAT rate of 20 percent appeared in the declaration. These fields were added to section 3, section 9 and to the annex to section 9 of the declaration. Section 3 also introduced new fields for the estimated rate of 20/120.
Along with new rates, 18 percent and 18/118 will remain in these sections. Use them during the transition period. That is, to operations that began before January 1, 2019, but ended later.
Glavbukh Audit will check any tax, payroll or accounting report in just a few seconds. The service will find errors in the work, explain in detail what they are dangerous, and how to fix them quickly.
Section 3 added new lines. Line 043 is filled by exporting companies that have refused the 0 percent rate (clause 7 of article 164 of the Tax Code). And in lines 044 and 135, the retail organizations that participate in the tax free system reflect sales and deductions.
Section 9 also introduced a new line - 036 “Product Type Code”. It is filled with companies that export goods to the countries of the Eurasian Economic Union. In addition, section 9 now has different lines for bets of 20 and 18 percent. Read more about all changes in the VAT declaration for the 2nd quarter of 2019 \u003e\u003e\u003e
General rules for filling out a VAT return for the 2nd quarter of 2019
Report on VAT fill in according to the general rules that apply to all types of tax reporting. We list the main ones.
Rule number 1. The company should report on the form approved by the Federal Tax Service at the date of its compilation.
Rule number 2. Reporting includes the title page and section 1. The remaining sections of the organization fills out only if the reporting period conducted the appropriate operations. To figure out which sheets to fill out, the table will help.
Rule 3 One indicator is entered in each line, starting from the left edge, dashes are put in empty cells.
Rule 4 Amounts are indicated in full rubles. Moreover, amounts over 50 kopecks are rounded up, less than 50 kopecks are discarded.
Rule 5The paper declaration is filled with block letters in black, violet or blue. If the report is filled on the computer, you must use the Courier New font size 16-18.
Rule number 6. The completed report is signed by the legal or authorized representative of the organization.
What threatens if you do not submit a VAT return
If the VAT return is not submitted 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 of the tax amount not paid on time for each full or incomplete month of delay. The minimum fine is 1000 rubles, the maximum is 30 percent of the unpaid tax amount according to the declaration. To determine the amount of the fine, use the calculator.
Q2 2019 VAT return: step-by-step instructions
Before filling out VAT reporting, determine from which sources to take information. What data to use, see the table below.
Once you have decided on the basis of which documents to fill out the declaration, you can proceed to fill it out. We give a short order after the sample. And in the "How to check the declaration" section, look at which lines to pay attention to when reporting.
Example of filling out a VAT return for the 2nd quarter of 2019
Step number 1. You can start from the cover page. Indicate the details of the company, information about the tax inspection, adjustment number and the period for which you are reporting.
Step number 2. Make 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 12.28.2018 No. SA-7, -3 / 853 if there were transactions in the reporting period that should be reflected in these sections.
IN section 2 - the amount of tax payable. IN section 3 - tax charged at different rates and the amount of deductions.
When can I submit a zero VAT return?
Answers Olga Tsibizova,
deputy Director of the Department of Tax and Customs Policy, Ministry of Finance of Russia
“If in any tax period the organization has not performed any operations that should be reflected in the VAT declaration, the declaration is not allowed to be prepared. Instead, you can submit a single simplified declaration. However, applying these explanations, it is necessary to consider that ... "
Sections 4, 5 and 6intended for “export” VAT.
Section 7fill in if there were transactions exempted from taxation. It is important here to correctly determine the code of non-taxable operations.
Section 8make out according to the shopping book. Section 9 - sales book data.
How to check the declaration
Check reporting for multiple breakpoints. We name the main ones.
Counterparty TIN
It is safer to check the seller's TIN. The buyer reflects it in column 10 of the purchase book. Previously, if the buyer indicated the wrong TIN, the Federal Tax Service program looked for an invoice with the necessary indicators on the basis of all companies. Therefore, there was a chance that the program would find an invoice.
The program uses only the TIN indicated by the buyer. If there is no invoice in the supplier’s report with such TIN, the tax authorities will send the buyer a request for clarification.
To minimize errors, check the directory of contractors in the accounting system. You can verify that the TIN is correct on the nalog.ru website in the section “Business Risks: Check Yourself and the Counterparty”.
An inaccurate checkpoint is not necessary. When reconciling invoices, the Federal Tax Service uses the checkpoint only as an auxiliary attribute.
Invoice number
Before submitting reports, check your purchase book with the vendor’s sales book to identify incorrect invoice numbers. Tax officials report that the wrong number for this document is a 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 records, but the buyer does not receive 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 on the shopping book
The Ministry of Finance and the Federal Tax Service told how to fill out a shopping book in two cases. The first clarification relates to import VAT, the second to late arrivals. Check if you are correct
Identical Invoices
Buyers often register one invoice in different quarters for the full amount of the deduction. The Federal Tax Service program finds such an error, since it checks documents not for one quarter, but on the basis of reports for all periods. Since the buyer overstated the deduction, you will have to hand over the clarification and pay a tax with penalties.
Check with the vendor for the shopping book. If it has invoices that the seller does not have in the current sales book, find out what this is connected with. If you mistakenly doubled a document, immediately delete the excess entry from the purchase book. If you transferred this deduction or split it into several quarters, then you do not need to correct the shopping book. But make sure that the total deduction does not exceed the tax in column 8 of the invoice.
Operation Codes
The purchase book, sales book, and invoice journal should only contain codes that are suitable for these ledgers. Often, colleagues put all the codes in the sales book and the purchase book for each operation - let the inspectors themselves figure out which one is needed. But if you specify all the codes, among them will be not suitable for this register. Therefore, inspectors will not accept reporting.
It happens that the company puts a code that is suitable for this register, but does not correspond to a specific operation. Then the declaration must go through. But due to the wrong code, the Federal Tax Service program will not be able to verify it, and inspectors will ask for clarification. Indicate the correct code in them.
Refined VAT
Hand over the updated declaration on the form that was valid at the time 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 the order of the Federal Tax Service of 10.29.2014 No. MMV-7-3 / 558).
As for the method, another rule applies here. Regardless of the period for which the revised declaration was drawn up, it must be submitted electronically. The fact is that from January 1, 2015, all tax reporting, including the adjusted one, must be submitted by taxpayers only in electronic form (paragraph 5 of article 174 of the Tax Code, paragraph 7 of article 5 of Federal Law dated 04.11.2014 No. 347 -FZ).