Deadline for payment of VAT in March. Deadline for payment and delivery of VAT

VAT is the only federal tax, reporting on which is not compiled cumulatively, from January of this year, but for each quarter separately. In most cases, a tax return is submitted by taxpayers over telecommunication networks; the new form has been in force since 2015.

What are the features of the declaration?

The updated VAT report from 2016 is not limited to the fact that it indicates the amount of the calculated tax and the procedure for calculating the tax base. As a supplement, the declaration form began to include data from the purchase book and sales book for the reporting period (sections 8 and 9).

Each line of sections indicates:

• TIN / KPP counterparty;
• initial data on the registered invoice (number, date);
• the time of registration of the received goods / services;
• the amount of receipt / sale;
• value of VAT.

When electronic submission of the declaration to the tax authority, the information presented in the report is automatically verified. Firstly, the relevance of the TIN of the partner in the accounting registers of legal entities is controlled. Secondly, the entries in the books of purchases / sales of both counterparties are checked.

Such a system for filing a VAT return enables the tax inspector to conduct a desk audit already at the stage of receiving the report.

Remember:   it is necessary to submit a VAT tax return to the territorial tax authority where the legal entity is registered. For an individual entrepreneur, the place where VAT reports are submitted coincides with the place of permanent registration.

For whom a declaration is required

All the subtleties regarding one of the most difficult taxes - VAT - are set out in Chapter 21 of the Tax Code. Here the circle of business entities is clearly outlined, obliged to regularly submit a VAT return to the fiscal authorities. These include:

• legal entities, regardless of the form of ownership and legal form, applying the OSNO in their work;
• individuals-IP, working on a common system;
• entities subject to tax agent status;
• organizations and individual entrepreneurs applying the “imputed” regime or the simplified tax system - in situations stipulated by tax legislation.

VAT reporting for “special regimes”

The use of lightweight tax schemes - USN, UTII, Unified land tax, USPN - PSN - is the basis for the release of the taxpayer from the obligation to account and pay VAT. But in a number of cases, “simplistic” taxpayers and imputed tax payers must, along with their mandatory reports, submit a VAT return.

UTII and OSNO

If an LLC or individual entrepreneur combines two tax regimes - UTII and DOS, then he needs to not only use separate accounting for business transactions, but also to file a VAT return on time. The deadline for submitting a report and paying a payment order for the amount of tax declared in the report does not differ from other taxpayers - the 25th date at the end of the quarter.

STS and UES

When switching to a special tax regime, taxpayers exempted from VAT are required to pay tax and submit regular reports on it in the following cases:

• if LLC / IE on “Simplified” issues an invoice to the buyer with VAT (excluding intermediary operations);
• at tax agency.

You should know:   the preparation of an invoice and the allocation of VAT to suppliers, exempt from tax, does not deprive the buyer of the right to claim a deduction.

When a “simplified person” conducts intermediary activities on his own behalf, while not being a tax agent, he is obliged to submit to the tax authority a journal of registered invoice accounts by the 20th day of the month, which replaces the VAT return.

Reporting and VAT

The deadline for submitting a declaration according to the general rules prescribed by Article 174 of the Tax Code of the Russian Federation is 25 days after the end of the tax period (quarter). If the 25th day of the next month, when the period for preparing and submitting the VAT report expires, falls on a holiday or day off, then the taxpayer will have the opportunity to submit a declaration on the first business day. This rule is mandatory for all organizations and individual entrepreneurs who have an obligation to pay VAT.

The VAT return must be submitted in electronic form and must comply with the format approved by the tax service. Submission of the report in paper form is allowed, as an exception, for tax agents who are not VAT payers.

Important: submitting a VAT return on paper is a violation of the provisions of Article 174 p.5, which entails the recognition of the report as not submitted and the calculation of penalties, and the possibility of blocking the taxpayer’s current account. The minimum fine for a “paper” report is 1000 rubles.

When to pay VAT

VAT should be paid by the deadline for the submission of the tax return - the 25th day of the quarter following the tax period. Together with the submission of the VAT report, it is necessary to send a payment order to the bank in an amount equal to 1/3 of the calculated tax. The remaining 2/3 VAT is paid in subsequent months in equal shares.

The “one third” rule may be amended by the taxpayer himself. The law allows at the end of the tax period to pay immediately the entire amount of the calculated VAT, or transfer to the budget in the first month most of the tax, and transfer the balance later.

Business entitiesapplying special regimes and obliged to pay VAT in special cases, pay VAT in full, without a breakdown by months, on the day the declaration is submitted.

For tax agents collaborating with foreign organizations   and those purchasing goods / services from them, a requirement has been established to pay VAT at the time of transferring money to the supplier. At the same time as payment for the goods, it is necessary to transfer to the bank a payment order in the amount of VAT of the payment amount.

Other tax agents   (tenants of municipal property or sellers of confiscated goods) pay VAT at the time determined by tax legislation. They are also allowed to divide the payment into three equal parts.

Attention:   so that the VAT paid does not “freeze” like an unidentified payment, you must ensure that all fields of the payment order are completed correctly. The payer must especially carefully verify the correctness of the specified BCC and the details of the tax authority.

Sanctions for being late with the submission of a declaration and payment of VAT

In case of delay in submitting a VAT report, penalties are calculated based on the amount calculated for payment of tax and amount to 5% of the value of VAT according to the declaration for each calendar month of delay. Moreover, the minimum fine is 1000 rubles, and the maximum is 30% of the tax calculated according to the tax return.

When imposing penalties, the following options are possible:

• if the declaration is not submitted on time, but the VAT has been paid to the budget in full and on time, then the taxpayer will have to pay 1000 rubles;
• in case of partial payment of the prescribed tax and late reporting, the penalty will be calculated as 5% of the difference between the tax paid and accrued for each full month of delay.

Know:   the absence of business transactions in the tax period does not exempt the taxpayer from filing a VAT return. For a “zero” declaration not delivered on time, you will have to pay a fine of 1000 rubles.

In addition to pecuniary sanctions, the tax inspectorate has the right to punish the optional taxpayer in other ways:

• the head of the company (or individual entrepreneur) may be sentenced to a fine of 300-500 rubles;
• if you are late with the submission of a VAT return for a period of more than 10 days, the taxpayer can count on blocking expenditure operations on the current account.

A similar punishment (seizure of a current account) is provided for taxpayers - “simplifiers” who are exempted from VAT, but are required to report as tax agents.

Remember:   You can avoid the penalty for late submission of a VAT return. To do this, it is advisable to send a “zero” report to the Federal Tax Service within the prescribed time, and subsequently submit an electronic adjustment to the declaration.

Untimely transfer to the budget of the tax calculated according to the declaration is fraught with the accrual of a fine in the amount of 1/300 of each day of delay. The amount of the penalty is calculated by the tax authority, the payment request is sent to the taxpayer’s bank for this amount.

Penalties and fines according to the requirements of the tax inspection are deducted without acceptance, without the consent of the owner of the current account. Until the moment when the tax debt is fully repaid, no account transactions are performed.

VAT as payers covers a wide range of individuals. Being a federal tax, it provides a substantial part of all budget revenues. Tax rates in 2016 will remain unchanged. This is 18% as the main tax rate, 10% for some goods, the list of which is given in the tax code, and 0% when moving goods across the border.

Tax exemption

All organizations and individual entrepreneurs pay VAT with a few exceptions. The application of such taxation regimes as the simplified tax system, the imputed income tax, the unified taxation system, the patent system does not provide for the need to pay VAT. You can also get an exemption from the obligation to pay tax. VAT is not calculated if the revenue for the previous 3 months has not exceeded the value of 2,000,000 rubles, excluding taxes. This rule does not affect entrepreneurs who trade in excisable goods. But if they also have the sale of other products, business entities have the right to apply for tax exemption in this part, while maintaining separate accounting.

Having received an exemption from tax, business entities also do not need to submit tax returns.

But even with the above conditions, it is necessary to charge VAT when crossing goods across the border.

Tax rates

The general VAT rate is 18%, unless otherwise provided by the tax code of the Russian Federation. The rate of 10% is used for a certain group of food and children's goods, print media, some medical products of domestic and foreign production, as well as for the use of air transportation within the country. The rate of 0% is taxed on goods at the border, as well as products and services listed in Art. 164 of the Tax Code of the Russian Federation.

Some operations are not subject to VAT. These include the sale of land, transfer of property rights and others listed in paragraph 2, Article 146 of the Tax Code of the Russian Federation.

Tax period and transfer procedure

The quarter is recognized as the tax period for tax. However vAT payment   made monthly, because there is an installment plan for tax with the right to transfer payments in equal installments within 3 months after the reporting period no later than the 25th day.

As for the payment of VAT for import operations on goods, then a special procedure applies. It is necessary to transfer payments and file an indirect tax return by the 20th day of the previous period, equal to 1 month.

VAT calculation

The amount of VAT payable is calculated as the difference between the outgoing tax presented to buyers and the incoming received from suppliers, taking into account VAT recovered in the tax period. Calculation is made quarterly. The tax amounts paid for this period for import VAT (if any) can be used as a deduction.

The monthly amount of VAT on imported goods is calculated as the sum of the customs value of goods, duties and excise tax multiplied by the VAT rate. The rate in this case (10% or 18%) is determined by taxpayers themselves, depending on the goods.

Changes in VAT taxation in 2016

In 2016, there were minor changes in the use of VAT. An exception is its exclusion from the taxable income of enterprises and individual entrepreneurs using the simplified tax system and the imputed income tax and the unified income tax, provided that they have issued invoices to their counterparties with a dedicated amount of VAT. This eliminates the possibility of double taxation.

VAT reporting

Since 2015, a special procedure has been in place for the submission of reports to the tax authorities on VAT. The obligation to transfer the declaration through the TCS remains in force. Reporting in paper form is no longer allowed, as it is then considered to be non-delivered. And this entails tax and administrative liability.

Due to the fact that now the data from the books of purchases and sales are reflected in the declaration when it is submitted, you should continue to pay increased attention to the availability of supporting documents (invoices) and their correct filling. Otherwise, the inspectorate reserves the right to additionally charge tax amounts during a desk audit, the implementation of which is available immediately after reporting.

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Every accountant must know clearly vAT payment deadlines   and everything connected with them. Let's consider this question in more detail.

Main rule

According to the Tax Code of the Russian Federation terms of VAT payment in 2016   year is regulated by paragraph 1 of Article 174. According to it, payers must transfer the calculated tax after the tax period in three equal amounts no later than the 25th day of the three months that go after the corresponding tax period. Recall that, by law, the VAT tax period is every quarter.

The general tax rule also applies: if the date of VAT transfer falls on an official non-working holiday, then any number of times per year due date for VAT   subject to bias. You can wait for the next working day.

So, the last year (July - September) falls on (see table:

  For each of these dates, you need to transfer to the budget one-third of the total amount of VAT payable.

If in advance

How much earlier can I transfer VAT to the treasury? After all, the Tax Code does not prohibit this. And companies that value their tax reputation do just that.

With regard to VAT, it is also possible to make a payment in advance, but only after the completion of the relevant tax period. So the earliest the due date for VAT payment for the 3rd quarter of 2016   year falls on the third of October (Monday).

One can neglect the requirement of equal three-fold payment: make the entire payment of VAT at once. Or, for example, two-thirds of it.

As a result, it is not prohibited to transfer VAT in advance. At the same time, we are very advised not to be late, as the company will be fined for late VAT payments. They are charged according to Art. 75 of the Tax Code.

For special tax regimes

For special modes terms of VAT payment in 2016   year is somewhat different. Recall that the obligation to transfer VAT to the treasury arises for firms and individual entrepreneurs in special modes, and for the persons mentioned in paragraph 5 of Article 173 of the Tax Code of the Russian Federation, if they:

• billed your customer
• allocated in it the amount of VAT

For these categories the due date for VAT payment in 2016   year is determined by one date: no later than the 25th day of the month that follows the reporting quarter. This refers to the period when such an invoice was issued. In addition, the tax must be paid to the budget at a time as a single amount. It is impossible to crush it into parts. This is due to the fact that these categories do not pay VAT regularly.

As you can see, for special modes the due date for VAT payment for the 3rd quarter of 2016   year falls on October 25th. This is tuesday.

For tax agents

Special vAT payment deadline   with tax agents of foreign firms. We are talking about those organizations that buy money or work from their foreign partners. At the same time, the latter are not registered in tax accounting in Russia, but work according to the tax laws of their country. So: you need to transfer VAT with the payment of the transaction.

Simply put, tax agents of foreign companies bring two payment orders to the bank at once:

1. - for remuneration to a foreign partner;
2. - to pay VAT deducted from the transaction.

As for the remaining tax agents, for them terms of VAT payment in 2016   the year are similar to taxpayers: VAT is divided into three equal amounts and paid before the 25th day of each of the three months after the end of the quarter.

In connection with the large amendments to the law on VAT payment adopted last year, the government decided to introduce a delay in introducing this law so that the individual entrepreneur and accountants can get used to the innovation.

Because of this, last year, only amendments were made, but all payers must know the same Value Added Tax (VAT). In 2016, the government of the Russian Federation made changes and added names of services that may be taxed zero interest rate VAT. The legislation also excluded the possibility of double taxation for those who use the Simplified Taxation System (STS), as well as amended the system for establishing the right to preferential rates of value added tax (VAT).

Preferential rates

The new amendments to the Tax Code will come into effect on January 1, 2016, which will regulate the rate of the Value Added Tax when trading goods or services.

So, according to the law adopted in 2015, clearing organizations are completely exempt from Value Added Tax (VAT) for property transfer transactions. Or, under this law, a zero rate on VAT is assumed for opticians involved in the sale of correction lenses and glasses.

Now major changes in VAT in 2016will relate to the list of goods or services that will be subject to a zero rate of Value Added Tax (VAT). So, these products include medical diagnostic devices and other medical equipment. The entire list of goods allowed for import can be found in the appendix to the law of the Russian Federation of September 2015.

Also, technical equipment, and all related consumables, fell under this amendment. And the required technical equipment for the upcoming world football championship. Only there is a significant but zero interest rate will only be if you prove that this equipment has no analogues in Russia.

Also has vAT incentives in 2016   - carriers of short-distance passengers, by rail.

Under the same amendments, the law provides for a reduction in the interest rate by 10 points for airlines operating only with domestic flights. Since January of the new year, Crimea has been included in the discount. Also, the breeders of thoroughbred cattle and poultry who receive with the possibility of its subsequent acquisition receive a privilege in the form of a reduction in the rate by 10%.

Grace Tax Review Process

Based on the law of November 23, 2015, which refers to the process of making an application for a reduced tax rate, you can draw up a package of documents.

VAT   - this is a form of tax that allows you to withdraw to the state budget, an indirect tax that occurs at all stages of the production of goods or services.

For calculation of VAT in 2016, it will be necessary to collect and provide a package of documents. It is only important that there are no violations on all points of the transaction and the documents justify the legality of receiving VAT exemptions.

At the moment, the Tax Code has not prescribed the exact form - a form giving the right to register zero VAT in 2016. But tax officials require all documents to be drawn up according to the standards prescribed in the Civil Code of the Russian Federation.

As we said above, the Federal Tax Service has established a list of areas in which zero rates are added for Value Added Tax. The directions themselves are taken from:

Correctly completed tax returns in which the BCC is indicated;
  All related documents for a product or service;
  Accompanying documents.

Note that only the originals of all documents must be provided; copies are not required. All documentation must be submitted with a completed zero return. The documentation is handed over after all four quarters, no later than January 25.

How the procedure for recording VAT income has changed

All individual entrepreneurs who have chosen the Simplified Taxation System must independently pay VAT to the state budget if a purchase is made on the invoice. But at the same time, all income must be taxed and must be included in the declaration. By law, such a situation is possible and is called double taxation.

From the new year, in order to prevent this situation, all taxes that are included in the zero statement are no longer entered in the declaration at the end of the year. The decree was signed by the President in April 2015. But all operations made in leasing are necessarily recorded even in the zero declaration, if you have chosen the Simplified Taxation System (STS).

Budget classification codes in 2016

At the beginning of last year, the Federal Tax Service proposed to change the codes for all VAT transactions. This is due to the fact that new amendments have appeared.

According to the tax officials themselves, this is necessary because of new amendments to the rules for maintaining all accounting documents. As more and more double taxes occur, which are not permissible in the new year. And new Codes should mitigate the current situation of tax collections.

New BCC for VAT, entered into service since the fall of 2015. But to date, the bill has not received confirmation. Because of what this is caused it is not clear, it is possible the introduction of the decree will be made later. So it is expected that the reporting for the first quarter of 2016 will be surrendered already under the new rules.

Currently, everyone is using codes that they entered temporarily until the new codes take effect.

Recently, more and more Individual Entrepreneurs have complained about a very frequent change of laws aimed at improving the Value Added Tax. But in 2015, there were no special changes, everyone is wary of innovations in 2016 and in particular.

I would like to believe that all the innovations will be aimed at improving the tax system and will benefit not only the state budget, but also entrepreneurs.

New BCC for VAT for 2016:

Payment Description	KBK for transfer of tax (levy, other obligatory payment)	KBK for transfer of tax penalty (collection, other obligatory payment)	BCC for transferring a tax penalty (collection, other obligatory payment)
VAT on goods (works, services) sold in Russia	182 1 03 01000 01 1000 110	182 1 03 01000 01 2100 110	182 1 03 01000 01 3000 110
VAT on goods imported into Russia (from the Republic of Belarus and Kazakhstan)	182 1 04 01000 01 1000 110	182 1 04 01000 01 2100 110	182 1 04 01000 01 3000 110
VAT on goods imported into Russia (administrator of payments - FCS of Russia)	153 1 04 01000 01 1000 110	153 1 04 01000 01 2100 110	153 1 04 01000 01 3000 110

This is the regulatory function of VAT, since at a regular rate of 18%, these goods would cost more. In addition, enterprises and entrepreneurs, whose turnover is not high, can go to the “zero” rate, this is a kind of stimulation of entrepreneurship.

VAT in Russia at a rate of 0%.

When selling the following goods and services:

• Services for the transport of goods abroad or in the opposite direction by water, airplanes, trains. If for these purposes a firm or individual entrepreneur leases its wagons or containers, then this is also taxed at a rate of 0%. The same item includes freight forwarding services, for example, information, loading and unloading, container maintenance, storage services and other similar ones.
• Transportation of oil and oil products to the Russian border and beyond, as well as gas abroad.
• Power transmission to other countries.
• Storage at sea and river warehouses of goods that are exported.
• Processing of goods in the customs territory.
• Transportation of goods and passengers with baggage by air in transit through Russia.
• Air transportation of passengers and their luggage to the Crimea and Sevastopol from Russia or in the opposite direction.
• Realization of space goods.
• Sale of precious metals (mined or produced from scrap) to state funds or to the Central Bank.
• Sale of goods and provision of services to diplomatic organizations, embassies, etc.
• Transportation of passengers by electric trains.
• Selling goods and providing services to international organizations that operate in Russia. These organizations (various funds, etc.) must work under international treaties of Russia or be determined by state bodies.
• The work of FIFA and its subsidiaries in organizing the 2018 World Cup in Russia.

The zero VAT rate can also be applied by those companies and individual entrepreneurs that have insignificant income: not more than 2 million rubles for the previous three months.

VAT in Russia in 2016: rate of 10%.

At a rate of 10%, the sale of food products is taxed:

• Meat and meat products, including live weight, including poultry.
• Milk and dairy products.
• The eggs.
• Vegetable oil, margarine, fats.
• Sugar, salt.
• Grains, flour, bread, pasta.
• Live fish, except for some valuable breeds. Fish and seafood.
• Vegetables.
• Baby food.

10% VAT rate on the sale of children's goods:

• Knitwear for children of age from newborns to high school students, including underwear, a school uniform, socks and stockings.
• Clothing, including sheepskin and rabbit (except for genuine leather and fur).
• Shoes, except sports.
• Diapers.
• Beds, mattresses.
• Strollers
• Toys
• School goods: notebooks, diaries, albums, plasticine, covers, pencil cases,

Other goods at a 10% VAT rate in Russia in 2016:

The amount of VAT in Russia in 2016 is 18%.

The last VAT rate - 18% - is general, it is levied on the implementation of everything else that is not subject to other rates, including construction for own needs or the transfer of goods also for own needs.

VAT rate in 2016: how many percent

In general cases, the VAT rate is indicated in outgoing (to your customers) and incoming (from your suppliers) invoices. How much percent of VAT and what amount to pay to the budget is, how is the difference between these amounts: VAT from suppliers you set off against your VAT. Meanwhile, there are cases when there are no incoming invoices, and tax must be paid:

• Advance or partial payment. At the final settlement, you naturally issue an invoice, but it happens that the advance payment is received in one tax period and the final settlement will be in another. The tax must be paid now.
• When transferring property rights.
• When a tax is paid by a tax agent.
• When selling agricultural products.

How much percent of VAT and how much to pay is found when the estimated VAT rate is applied. In this case, the amount of VAT is determined as the ratio of the VAT rate to the tax base increased by the VAT rate. For simplicity of understanding, let's just say: there is a calculated VAT rate 10/110   and same VAT rate 18/118 .

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Accordingly, in the first case, it is about when goods and services are taxed at a rate of 10%, and in the second, when a rate of 10% is applied. Let's look at examples.

VAT calculation examples

Example 1

You sell milk (meat, other agricultural products). An advance payment of 50 thousand rubles was transferred to you. You need to pay VAT from this amount. How much VAT you need to pay, we find by the following calculation:

50,000 * 10% / 110% \u003d 4545.45 rubles.

4545,45   rubles - this is the amount of VAT that you need to pay to the budget. Naturally, this is a pure example without reducing (offsetting) the input VAT. We can check for ourselves whether we have correctly determined how much VAT we must pay.

45454.55 is the amount without VAT, the tax base (50,000 - 4545.45). Multiplying the base by 10% we get the just found amount 4545,45   rubles.

Example 2

You transferred property rights to someone in the amount of 132578.44 rubles. It is necessary to isolate VAT and pay to the budget. To determine how much VAT you need to pay, we apply the estimated rate of 18/118:

132578,44 * 18% / 118% = 20223,83

20223,83   - This is the amount of VAT (again in a pure example, without offsets of input VAT) that you need to pay to the budget. And again we check whether we applied the estimated rate correctly: 112354.61 - the amount without VAT, the tax base (132578.44-20223.83), multiply it by 18% and find the amount of VAT equal to 20223,83 .