VAT for 4. The allotted time for payment of VAT
The declaration must be submitted to the tax authorities at the place of registration in the established format no later than the 25th day of the month following the expired tax period. If this number falls on a weekend (holiday) day, the last day of delivery is transferred to the next working day following it.
The detailed procedure for filling out a VAT return was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected](amended by Order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3 / [email protected]), so we will not dwell on the instructions for filling out the declaration.
The same Order also established the format for its submission in electronic form. Do not forget: if an electronic reporting format is provided, then upon delivery tax return on paper, the declaration is not considered submitted. Let's define the main points to which you should pay attention.
What to check before submitting a VAT return
Before filling out the VAT declaration, it is recommended to carefully check the correctness of entering the details of the invoices. Incorrect invoice details are very common mistake in the declarations, as a result of which the FTS program cannot correctly reconcile the invoices and, as a result, the inspectors ask the companies for clarifications. Therefore, it will not be superfluous to check your purchase book with the vendor's sales book.Along with the details of the invoices, you should also check the TIN of the sellers, because they end up in the shopping book. If the TIN is incorrectly specified, the program will not be able to find an invoice with the required indicators in the database, which will entail a requirement for explanations from the tax inspectors. In order to avoid additional inquiries and demands from tax authorities, it is safer.
The sales ledger and invoice journal should only contain the codes that are really suitable for these ledgers.
VAT return codes
The indication of codes must be taken very responsibly. For example, code 26 should be used only if the company sells goods to customers on a special regime or to individuals (annex to the order of the Federal Tax Service of Russia No. ММВ-7-3 / 136 dated March 14, 2016), although suppliers often use code 26 when they reflect the sale of goods to customers on general regime but this is not true.There are also two codes for accounting for advances - 02 and 22, for which errors in their use also often occur. For suppliers, code 02 should only be used in the sales ledger when the supplier received an advance, and in order to claim a deduction from the advance, code 22 must be specified in the purchase ledger. VAT. Code 02 is required tax authorities to check the supplier's and the buyer’s declarations.
Filling out the sections of the VAT declaration
For companies that are tax agents, the declaration provides for section 2. We remind you that tax agents are persons who, in accordance with the Tax Code, are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the budget system Russian Federation(Clause 1 of Article 24 of the Tax Code of the Russian Federation).The section reflects information about each participant in transactions in which the organization acted as a tax agent, i.e. if there were several counterparties, it is necessary to add additional sheets for each participant in such operations.
Example: The company sells goods of a foreign consignee in Russia and participates in settlements, in connection with which it acts as a tax agent. In the 4th quarter, the company shipped goods in the amount of 100,000 rubles. VAT accrued for this operation in the amount of 18,000 rubles. should be reflected in line 080 of section 2. In the same quarter, payment was received from the buyer in the amount of 59,000 rubles, of which 9,000 rubles. VAT, which must be reflected on line 090 of section 2, as well as the prepayment of goods in the amount of 10,000 rubles. VAT on shipment amounted to RUB 1,800. VAT amount RUB 1,800 reflected in both page 080 and line 100.If the tax agent does not withhold or transfer tax to set time, he will have to pay a fine - 20 percent of the tax payable (Article 123 of the Tax Code of the Russian Federation). For failure to submit a declaration, a tax agent may be held liable under Art. 119 of the Tax Code of the Russian Federation.P. 080: 18,000 rubles. RUB 1,800
P. 090: 9,000 rub.
P. 100: 1 800 rub.
So line 060: page 080 page 090 - page 100. The amount of tax payable is 27,000 rubles.
It is worth paying attention to clause 5 of article 174 of the Tax Code of the Russian Federation, since situations arise when companies exempted from VAT are required to submit a VAT return:
1. If the company is not a VAT payer or is exempted from the duties of a VAT payer, or sells goods (works, services) that are not subject to VAT, but at the same time issued an invoice to the counterparty, in which VAT is allocated, and is obliged to pay it to the budget;
2. Tax agents who are not VAT payers or who are exempt from payment are required to submit a VAT return in electronic form in case of issuing or receiving invoices when acting in the interests of another person on the basis of commission agreements (agency agreements), which provide for the sale or purchase of goods (works, services), property rights on behalf of a commission agent (agent), or on the basis of transport forwarding agreements (if these incomes in the form of remuneration are accounted for in the tax base as income), as well as when performing the functions of a developer.
Do not forget about the reflection of transactions that are not subject to taxation in section 7. The data in section 7 do not affect the total amount of tax to be transferred to the budget (reimbursement from the budget).
Please note that when reflecting in column 1 transactions that are not recognized as an object of taxation, as well as transactions whose place of implementation is not recognized as the territory of the Russian Federation, the indicators in columns 3 and 4 are not filled in.
Questions often arise regarding the reflection of transactions related to the circulation of Russian and foreign currency... The legislation does not contain a clear list of transactions related to the circulation of Russian and foreign currency, and there was no official clarification about the procedure for recording transactions either.However, it is worth remembering that transactions related to the circulation of Russian and foreign currency (except for transactions carried out for the purposes of numismatics) are not recognized as subject to VAT (clause 3 of article 39, subparagraph 1 of clause 2 of article 146 of the Tax Code of the Russian Federation), and accordingly, in section 7 of the VAT declaration, they must be reflected according to the code 1010801.
Revaluation of property in the form currency values does not apply to transactions related to the circulation of foreign currency, and, accordingly, this transaction is not reflected in Section 7 of the VAT return.
And do not forget to check after drawing up the declaration control ratios in accordance with . This check will help to avoid mistakes and protect yourself from claims from the tax authorities.
Better to entrust it to specialists.
Terms of submission of tax reports and payment of taxes for 2014 (for the 4th quarter of 2014)
The Tax Code of the Russian Federation establishes its own terms for each tax.
Deadlines for submitting reports and paying taxes when applying the simplified tax system for 2014.
Taxpayers - organizations must submit a tax return according to the simplified taxation system for 2014 no later than March 31, 2015.
Taxpayers - individual entrepreneurs must submit a tax return according to the simplified tax system for 2014 no later than April 30, 2015.
A new simplified declaration form has been introduced (Order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3 / 352)... Unlike the previous declaration, it contains detailed algorithm calculating advance payments. And a new section has also appeared, which contains a report on the use of earmarked funds.
Since 2013, there is no need to certify tax authorities Books for the accounting of income and expenses of organizations and individual entrepreneurs applying the simplified taxation system, Books for recording the income of individual entrepreneurs using the patent taxation system (Basis - Order N 135n).
Tax under the simplified tax system is paid no later than the deadline for filing a tax return.
We remind you that the "simplified" are exempt from VAT (there are restrictions), income tax (there are restrictions), property tax. And simplified entrepreneurs are also exempted from personal income tax (in terms of income from “simplified” activities).
Other taxes are paid by the "simplified" in the usual manner in accordance with the legislation on taxes and fees.
Deadlines for submitting reports when applying UTII, deadlines for paying UTII for the 4th quarter of 2014.
Payers of UTII must submit tax returns and pay tax on a quarterly basis. Deadlines for submitting the UTII declaration for the 4th quarter of 2014: no later than January 20, 2015.
Deadline for paying UTII tax for the 4th quarter of 2014: no later than January 26, 2015. (This is the first working day after the deadline set by the Tax Code of the Russian Federation).
(Art. 346.32, "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012):
Payment of the single tax is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period.
Tax returns based on the results of the tax period are submitted by taxpayers to the tax authorities no later than the 20th day of the first month of the next tax period.)
Deadlines for submitting VAT declarations, deadlines for paying VAT for the 4th quarter of 2014.
Deadline for payment of VAT for the 4th quarter of 2014: January 20, February 20, March 20 (1/3 of the amount of tax accrued for the 4th quarter).
According to the latest amendment to the Tax Code, the deadline for submission of the declaration and payment of VAT has been changed: no later than the 25th. But there is still no official position regarding the declaration for the 4th quarter of 2014.
Terms of submission of reports on income tax, deadlines for payment of income tax for 2014 (4th quarter of 2014)
Advance payments of income tax paid during the year are offset against the payment of tax for 2014.
Monthly advance payments due during the quarter must be paid no later than the 28th day of each month in the quarter. Namely: October 28, November 28, December 29 (the first working day after December 28).
Monthly advance payments for actually earned profit must be paid no later than 28 days after the reporting month. Namely: for September - October 28, for October - November 28, for November - December 29, for December - January 28.
Deadline for submitting reports on personal income tax (personal income tax)
LLCs and individual entrepreneurs that are tax agents are required to submit to the tax authorities information on the income of their employees for 2014 no later than April 1, 2015.
What are personal income tax tax agents? These are organizations, individual entrepreneurs, notaries, lawyers who have established law offices that make payments individuals(for example, to their employees). And who are obliged to withhold and transfer personal income tax (PIT) to the budget from these payments.
Individual entrepreneurs who did not have employees in 2014 and did not make payments to individuals, submit a tax return "for themselves" on their income for 2014 no later than April 30, 2015. We remind you that individual entrepreneurs using special regimes: STS, UTII, patent are exempt from personal income tax in terms of income from “special regime” activities.
The deadline for submitting the property tax declaration for 2014 is March 31, 2015.
The procedure and terms for payment of property tax and advance payments for property tax are regulated by the laws of the constituent entities of the Russian Federation. In St. Petersburg, property tax for 2014 must be paid no later than March 31, 2015.
Deadline for submitting the land tax declaration for 2014:
no later than February 2, 2015 (This is the first working day after the deadline set by the Tax Code of the Russian Federation - February 1).
Terms of payment of land tax established by regulatory legal acts representative bodies municipalities(by the laws of the cities of federal significance Moscow and St. Petersburg).
In St. Petersburg, organizations and individual entrepreneurs pay land tax for 2014 no later than February 10, 2015.
Deadline for submission of the tax return on transport tax for 2014
Every accountant must clearly know the timing of VAT payment and everything related to them. When is the due date for VAT payment for Q4 2017? What date does it fall on in 2018? Let's consider this issue in more detail.
VAT payment procedure
By Tax Code RF, the deadlines for paying VAT in 2017-2018 are regulated by paragraph 1 of Article 174. According to it, payers must transfer the calculated tax after the tax period in three identical amounts no later than the 25th of three months that follow the corresponding tax period. Recall that according to the law, the tax period for VAT is every quarter.
Companies are obliged to pay VAT every month in the amount of 1/3 of the tax amount that must be paid to the budget at the end of the reporting quarter. The deadline is the 25th day of each month (clause 1 of article 174 of the Tax Code of the Russian Federation).
The general tax rule: if the date of VAT transfer falls on an official non-working holiday, then any number of times per year the VAT payment deadline is subject to shift. You can wait for the next working day.
That is, the first payment of VAT for the 4th quarter in 2017 must occur no later than January 25, 2018.
As we have already said, the due date may fall on a weekend. In this case, the tax without a fine and penalty can be transferred on the next working day (clause 7 of article 6.1 of the Tax Code of the Russian Federation). This situation will be in February 2018 - the 25th falls on Sunday. The last day when you can transfer the second VAT payment is February 26, 2018.
The deadline for payment of the third part of the tax is also postponed. March 25, 2018 is Sunday, so the deadline for VAT payment for Q4 2017 is March 26.
The deadline for payment of VAT for the 4th quarter of 2017 in the table
As a result, the VAT payment deadline for the 4th quarter of 2017 in the table looks like this:
Tax agents, by general rule, pay VAT at the same time as taxpayers, but with a separate payment order. An exception is a tax agent who purchases work or services from foreign person not registered with the tax authorities of the Russian Federation. He must transfer to the budget the withheld VAT at the same time as payment for the work (services) of the foreigner (clause 4 of article 174 of the Tax Code of the Russian Federation).
KBK for VAT payment for the 4th quarter of 2017
KBK for payment of VAT (except import) - 182 1 03 01000 01 1000 110.
KBK for payment of interest on VAT (except for import) - 182 1 03 01000 01 2100 110.
When importing, VAT is paid in a special order (at another BCC and at other times).
Tax authorities always pay close attention to the VAT return. Therefore, it is important to complete the reporting without errors. After all, the price of a miss is deductions and tax refunds. How to fill out the declaration so that you do not have to clarify and explain anything, read on.
VAT return for the 4th quarter of 2016 hand over no later than January 25, 2017 (clause 5 of article 174 of the Tax Code of the Russian Federation). The form is the same, it was approved by the Federal Tax Service in the order of October 29, 2014 No. ММВ-7-3 / Who is obliged to submit reports and in what time frame? How and to which inspectorate to submit a VAT report? You will find answers to these and other questions in the article.
VAT return for the 4th quarter 2016 form
Who submits the VAT return for the 4th quarter of 2016
The Tax Code of the Russian Federation clearly defines who needs to report on VAT. This list includes companies and businessmen if:
- they are taxpayers in accordance with Article 145 of the Tax Code of the Russian Federation;
- in the period from October 1 to December 31, 2016, they acted as tax agents. For example, you purchased goods in Russia, but from foreigners who are not registered in our country; rented or bought state or municipal property, etc. (Article 161 of the Tax Code of the Russian Federation).
- used STS, UTII, ESKhN or the patent system; sent goods for import; of their own free will or the counterparty issued invoices with VAT, or did business in simple partnerships;
- exempt from VAT, but issued tax invoices or traded excisable products.
But there is an exception when companies - VAT payers may not submit the declaration, but submit its simplified version (order of the Ministry of Finance dated 10.07.2007 No. 62n). This condition is one - in reporting period the company does not have any transactions that are taxed. For example, movements Money not on the current account or at the cash desk. If this condition is not met, submit a VAT return for the 4th quarter of 2016, albeit a zero one.
Which inspectorate should submit the VAT return for the 4th quarter of 2016
It is necessary to report VAT only at the inspection where the company or businessman is registered (clause 5 of article 174 of the Tax Code of the Russian Federation). For subdivisions, the declaration is not handed over. It is formed as a whole throughout the company and is presented at the place of registration of the parent organization.
VAT return form for the 4th quarter of 2016
Who submits VAT reporting to in electronic format. If the number of employees is more than 100 people, the VAT declaration must be submitted exclusively by e-mail through the TCS, (clause 5 of article 174 of the Tax Code of the Russian Federation). The form was approved by the Federal Tax Service in the order of October 29, 2014 No. ММВ-7-3 /
VAT return form for the 4th quarter of 2016
The tax authorities will not accept the calculation on paper and may fine the company (letters of the Federal Tax Service of Russia dated January 30, 2015 No. ОА-4-17 /, UFNS for Moscow dated January 14, 2015 No. 13-11 / 000824).
For violation of the method of submitting the declaration, the fine will be 200 rubles (Article 119.1 of the Tax Code of the Russian Federation). It is impossible to cancel it even in court (resolution Arbitration court Of the Volga District of 15.10.2015 No. F06-1532 / 2015).
If you have submitted your declaration via the Internet, you do not need to duplicate it on paper. It is enough to store reports in your electronic database.
Who has the right to submit a VAT return on paper. In the paper version, only those companies that do not pay tax or are exempt from it under article 145 of the Tax Code of the Russian Federation can submit a declaration, but have become tax agents (letter of the Federal Tax Service of Russia dated January 30, 2015 No. ОА-4-17 /).
But if the company is an intermediary and at the same time receives or issues invoices with VAT, it is necessary to submit the declaration via the Internet.
To find out how to submit your 4th quarter return, see diagram 1.
What is the form for submitting the VAT return for the 4th quarter of 2016. Scheme 1
Composition of the VAT declaration for the 4th quarter of 2016
The VAT declaration is a form of a title page and 12 sections, some of which are supplemented by annexes. How many sheets must be filled out depends on what type of activity the company is engaged in and what operations it performs.
All companies, including tax agents, need to fill out the title and section 1. Include other sections in the reporting if there were certain transactions (see table 1).
In what composition should the VAT return for the 4th quarter of 2016 be submitted. Talitsa 1
How to fill out the VAT return for the 4th quarter of 2016
To fill out the form, take the data from the documents:
- purchase and sales books;
- journal of accounting of issued and received invoices;
- invoices;
- accounting and tax registers.
Title page. This is the front side of the declaration, in which it is necessary to reflect all the fundamental details of the company - identification number, checkpoint, etc. There is also a field Correction number, in it enter the code, which account for the quarter the company submits the declaration. If this primary reporting- code 0—, and for specified items 1—, 2-, etc. (clause 19 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 /).
What fields must be filled in on title page
Taxable period. On the title page, in the Tax period field, enter the code of the quarter for which you submit your VAT return. Define the code from Appendix 3 to the order of filling. For example, for the 4th quarter of 2016 - code 24. But there are also separate codes. For example, when liquidating a company, enter code 56.
Inspection code. Choose the inspection code at the place of registration. Determine the code from the registration notice or using the Internet service on the FTS website.
Taxpayer name. Enter the full name of the organization here, it must clearly correspond to what is written in the constituent documents. For example, from the Articles of Association, articles of association. For a businessman - full name, as written in the passport.
OKVED. The code can be found by extract from the Unified State Register of Legal Entities(EGRIP), or according to the classifier (approved by order of Rosstandart dated January 31, 2014 No. 14-st).
Section 1. In this part of the declaration on line 010, write OKTMO. Enter the data from left to right, and if the cells remain free, put dashes in them.
On line 020, reflect KBK for VAT(Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n). And on line 030 - enter the amount of VAT charged under paragraph 5 of Article 173 of the Tax Code of the Russian Federation. This amount does not need to be reflected in section 3 of the declaration, as well as in lines 040 and 050 of section 1.
On lines 040 and 050, display the totals of the data from sections 3-6. If the tax base and the amount of tax payable is missing, put dashes on the lines of section 1.
- exempt from VAT;
- taxed at a rate of 0%;
- prepayment against future deliveries.
On line 070, fill in the amount of the advance or other payments for the upcoming deliveries of goods. On line 080 - the amount that the company plans to recover. And on line 090 - the amount of recovery in relation to payment, prepayment for future deliveries.
On line 100 - the amount of recovery for operations that are taxed at the rate of 0%. line 110 - the amount of tax, taking into account recovery. Determine it by adding the last columns of lines 010 to 080 of section 3.
Section 4-6. Fill in the section only if in the 4th quarter the company performed transactions taxed at the rate of 0%.
Section 7. This section is intended for operations that are not subject to VAT, as well as if the company received an advance payment from the buyer in the quarter for future deliveries of goods that are specified in the list (approved by RF Government Decree No. 468 of 28.07.2006).
Section 8 and 9. In section 8, write down the data from the purchase book. But only those for which the company acquired the right to deduction in the 4th quarter of 2016. This section is filled in by all companies and tax agents. But there is an exception - agents who sell seized property by court order and goods from foreign organizations that are not registered in the Russian Federation.
Section 9- data from the sales ledger. More precisely, on all invoices that the company issued to counterparties.
In addition to Sections 8 and 9, complete Appendix 1 if you have made changes to the purchase and sales ledgers for the past quarters.
Sections 10, 11 and 12. Intermediaries, forwarders, developers - fill in sections 10 and 11. And section 12 - companies that are exempt from VAT or performed tax-free transactions, but issued invoices with VAT.
Share of deductions in the VAT return for the 4th quarter
Reconcile your Q4 VAT deductions against the region's safe percentage. The Federal Tax Service has published fresh data, and we calculated a new safe threshold. If you stick to it, the tax authorities will not have questions about the amount of deductions.
The safe share of VAT deductions in the accrued tax in the country has grown from 88.4 to 88.5%. Check the value for your region. Inspectors are guided by this indicator when they are selected for commissions (letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2 / 12722).
The lowest safe share in the country is in the Khanty-Mansi Autonomous Okrug of Kaliningrad (66.8 and 66.9%). This is two times less than in the most deductible region - the Nenets Autonomous District (117.6%).
In Moscow, deductions increased by 0.2% and amounted to 89.9%. In St. Petersburg, there is also a positive trend - the safe share increased by 0.1 and is equal to 91.9%.
You don't have to take away deductions to meet your safe share. But if the deductions are above average, be prepared to explain. Deductions can increase if the sales volume fell, the company made discounts to customers, took into account old invoices, etc.
Since January 1, companies have been giving explanations on VAT electronically, inspectors will not accept a paper response (clause 3 of article 88 of the Tax Code of the Russian Federation). But the electronic format of the explanations was published only on January 13 and comes into force on January 24 (approved by order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-15 /). We asked tax officials and lawyers how to respond to a request for the amount of VAT deductions (see opinions).
How to answer a high deduction claim
Mikhail Mukhin, President of LLC Center for Tax Expertise and Audit
Inspectors have the right to request clarifications on the format of the Federal Tax Service on the basis of paragraph 3 of Article 88 of the Tax Code of the Russian Federation. This is a situation when tax authorities find errors or contradictions in the declaration. But the size of the deductions is not a contradiction, so there is no need to explain it. If you are asked for an explanation of large deductions on the basis of Article 88 of the Tax Code of the Russian Federation, appeal the illegal claim.
Sergey Tarakanov, Advisor to the State Civil Service of the Russian Federation, 2nd Class
While there is no electronic format for explanations, the taxpayer decides how to present them. You can answer on paper or in the recommended format from the letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2 / 12705. Inspectors have no right to fine for incorrect format. When the format becomes effective, companies will be required to use it to clarify contradictions. For example, tax gaps. But high VAT deductions are not a contradiction. Inspectors have the right to demand an explanation of the amount of deductions only under Article 31 of the Tax Code of the Russian Federation. You can answer in any form: on paper or in electronic format.
Errors in the VAT return for the 4th quarter of 2016
About four typical mistakes in the VAT returns, in response to a request from the UNP, told the Federal Tax Service for the Moscow Region (letter dated 09.12.2016 No. 21-36 /).
Code 26. The inspector program does not match code 26 invoices with counterparty declarations. If you enter code 26 by mistake, the invoice will not find a pair and the tax authorities will ask for an explanation.
Code 26 only works with customers who do not pay VAT. When the goods were shipped to the counterparty on common system, put the code 01. Use it when it is not known in what mode the buyer (letter from the Federal Tax Service in Moscow dated 09/13/2016 No. 24-11 / 104017).
The company is not obliged to submit an update if it made a mistake in the code. Suffice it to clarify the discrepancies. But the explanations on the codes sometimes do not fit into the program of the Federal Tax Service Inspectorate, the tax gap remains. It is safer to resubmit the declaration or find out in your inspection how to correct the error - by clarification or explanations.
Splitting deductions. It is possible to split the deductions by one invoice within three years (letter of the Ministry of Finance of Russia dated 05/18/2015 No. 03-07-RZ / 28263).
If you split the deduction, in column 16 of the purchase book, put the amount of the deduction in the current period. In column 15, write down the total invoice value of the goods. The amount in column 15 must match the line Total payable in column 9 of the invoice. This amount will go to line 170 of section 8 of the VAT return.
The seller reflects the entire value of the shipment in the declaration. If the buyer shows a lower value, the inspection will ask for clarification. Clarification is not necessary, because the company has not underestimated the tax.
Import. When importing, it is necessary to fill in the invoice number in section 8 of the declaration (column 3 of the purchase book) in different ways. It all depends on where the company brought the goods from.
When importing goods from the EAEU countries, instead of the invoice number in column 3, put the registration number of the application for the import of goods. In this case, the declaration must contain code 19.
If you import goods from countries outside the EAEU, write the number and date of the customs declaration in column 3 of the purchase book. The operation code is 20.
If you put the wrong numbers and codes, the inspection will send a request. Explanations will be needed.
Successor report. There is confusion in reporting after the reorganization with the field at the location (accounting) on the title page of the declaration. The successor company puts in the declaration the place code of presentation 215 (the largest is 216).
It will be a mistake if the company submits a report for the predecessor with the code 213 or 214. These codes mean that new company is accountable for itself. Then the declaration that the company submitted for itself earlier is canceled. If an error occurs, you must re-submit your report and the report of the predecessor with the correct codes and data.
Sample VAT return for Q4 2016
Sample VAT return for Q4 2016
Will the company be fined if it submits the declaration later than the deadline
The deadline for submitting a VAT return is January 25, 2017. If the company is late with reporting by at least one day, the tax authorities will fine it. The fine is impressive and depends on the amount of the calculated tax payable. The inspectors consider the fine as follows: 5% of the tax amount for each full and incomplete month. For example, if a company filed a return on February 27, this is one full and one incomplete month of delay.
Note that the penalty cannot exceed more than 30% of the tax payable. And its minimum size is 1000 rubles (Article 119 of the Tax Code of the Russian Federation).
How long does it take to send a VAT return for the 4th quarter of 2016 to the Federal Tax Service Inspectorate? Who must submit the declaration and how to fill it out? Have you approved the new VAT return form? In this article you will find an example of filling out a VAT return for the 4th quarter and you can download a ready-made sample.
Who should report for the 4th quarter
The VAT declaration was invented in order for organizations and individual entrepreneurs to report to the Inspectorate of the Federal Tax Service on the goods they sold, work performed and services rendered. During these processes, a tax base for VAT may arise and, accordingly, at the end of 2016, it is necessary to report on the total amount of tax (VAT). This information is summarized in the annual value added tax return.
If payment is made within 14 days: the penalty is 1%. If the payment is made between 15 and 30 days: the penalty is 1.5% of the tax paid. If payment is made within 90 days: the penalty imposed is 1.67% of the tax. Therefore, the Agency invites taxpayers to check the payments made and correct any errors. In theory, nothing bothers, because this is a "kind" letter from the Revenue Agency, not a refusal to pay. The letter is not an act of payment or a "psychological war" waged by the Agency against taxpayers.
The VAT return for 2016 must be filled out by organizations and individual entrepreneurs, including intermediaries who:
- are VAT payers;
- are tax agents for VAT.
If organizations or individual entrepreneurs are not VAT payers, then take care of submitting the VAT return for the 4th quarter of 2016. So, for example, if an organization or an individual entrepreneur on a simplified tax system or UTII never issues invoices with VAT and does not pay VAT to the budget, then there is no need to submit a declaration.
It is much easier to check the payments made. First, because the Agency allows the taxpayer to correct any mistakes. For example, a payment might be made with a failure code or the wrong year. This means that the payment was made, but errors were made during the declaration. Or it could be an arrears, because the taxpayer forgot to enter the credit for the previous year, and therefore the Agency did not identify a “possible anomaly” with the payment.
Taxpayer can get in good shape through the work of repentance
Second, if payments have not been made, the taxpayer can apply a remuneration mechanism using the remission mechanism introduced in January. It is a procedure through which it is possible to regulate lost or insufficient tax payments and other tax violations, benefiting from reduced sanctions.
It is worth noting that if an organization, in principle, is a VAT payer, but in 2016 did not conduct any transactions (operations) to be reflected in the VAT declaration, then a full-fledged declaration may not be drawn up. Instead, you can send the IFTS a single simplified declaration for 2016 in the form approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n:
- title page;
- section 1 “The amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer”.
Include the remaining sections in the declaration for the 4th quarter of 2016 only if there were transactions that should be shown in such sections. That is, let's say, if there were transactions that are exempt from VAT, then you additionally need to form section 7
Declaration section Who needs to fill Section 1 1. VAT payers
2. Organizations and individual entrepreneurs on the STS, UTII, ESKhN, PSN or exempt from VAT under Articles 145 and 145.1 of the Tax Code of the Russian Federation, when issuing an invoice with a allocated amount of VAT.Section 2 Tax agents for VAT. If an organization or individual entrepreneur in the 3rd quarter of 2016 had only "agency" transactions from VAT-related transactions, then in section 1 dashes are put. Section 3 VAT payers who had transactions subject to any VAT rate except 0% (clauses 2-4, article 164 of the Tax Code of the Russian Federation) Sections 4-6 VAT payers who had export operations taxed at a rate of 0% (clause 1 of article 164 of the Tax Code of the Russian Federation) Section 7 1. VAT payers, VAT tax agents who had transactions:
not subject to VAT (exempt from VAT) (Article 149 of the Tax Code of the Russian Federation);
not recognized as an object of VAT taxation (clause 2 of article 146 of the Tax Code of the Russian Federation);
for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation).
2. Payers and tax agents for VAT who have received the amount of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services) with a production cycle duration of more than 6 months (clause 13 of article 167 of the Tax Code of the Russian Federation).Section 8 Payers and tax agents for VAT (except those named in subparagraphs 4, 5 of Article 161 of the Tax Code of the Russian Federation) who have the right to deduct VAT Section 9 Payers and tax agents for VAT who have the obligation to calculate VAT (clause 47 of the Procedure) Sections 10-11 VAT payers, including those exempt from VAT payment obligations, as well as tax agents who are not VAT payers:
who issued invoices when conducting activities in the interests of another person under commission agreements, agency agreements and the transport expedition fill out section 10 (clause 49 of the Procedure);
those who received invoices in the course of the activities indicated above fill out section 11 (clause 50 of the Procedure).Section 12 1. VAT payers exempted from the obligations to pay VAT, as well as organizations and individual entrepreneurs that are not VAT payers, when invoices are issued to the buyer's address with the allocated amount of tax
2. VAT payers who issued invoices with the allocated amount of VAT in respect of goods, works, services, the sale of which is not subject to VAT (clause 51 of the Procedure)When filling out the VAT declaration for the 4th quarter of 2016, use the data that is reflected (clause 5.1 of article 174 of the Tax Code of the Russian Federation):
- in the book of purchases and the book of sales (sections of sections 8 and 9 of the declaration);
- in the logbook of received and issued invoices (sections 10 and 11 of the declaration;
- in the issued invoices (section 12 of the declaration);
- in the registers of accounting and tax accounting.
Sample filling
So, as we said, the composition of the VAT declaration should depend on the fact that there are certain transactions related to VAT. Accordingly, it is not possible to provide a unified sample for filling out the declaration. Therefore, we will simply give a sample of a completed declaration, which includes many sections that a taxpayer's accountant may encounter with the formation. You can download this sample in Excel format. At the same time, we propose to pay special attention to the OKFED code on the title page. In the field "View code economic activity according to the OKVED classifier of the VAT declaration for the 4th quarter of 2016, indicate the code of the type of activity according to the new OKVED2 classifier. However, if in 2017 you submit an updated declaration, then show the same codes in it that were noted in the primary declarations (Letter of the Federal Tax Service of Russia dated 09.11.2016 No. SD-4-3 / 21206).
If you find an error, please select a piece of text and press Ctrl + Enter.
In July, businessmen submit reports for the 2nd quarter and 1st half of 2017, and they also send monthly payments... We have prepared a list of important reports and reminded about the payment of taxes and contributions. Please note: some deadlines are postponed due to weekends.
Delivery of calculation of SZV-M for June 2017
Information about the insured persons is sent to the FIU every month. This document is submitted by organizations and individual entrepreneurship employers in the first 15 days after the end of the month. The 15th in July falls on Saturday, so the last day for submitting information is the next working day, Monday 17 July. We submit the report to help the state identify working pensioners and not index their pensions. Completion date: 1 - 17 July Payment of insurance premiums for June 2017 Since the beginning of the year, the procedure for paying premiums for the main types of insurance has changed. The tax office monitors the correctness of the transfer of most of the contributions, to which the same norms now apply as for the payment of taxes. So contributions for pension, medical and social insurance in connection with maternity, employers send them to the Federal Tax Service. And only contributions for occupational diseases and injuries - for the details of the FSS. Make the payment within the first 15 days after the end of the month for which the employees received their salary. As in the case of the SZV-M report, the last day for payment of contributions is July 17. Completion date: 1 - 17 July Submission of the UTII declaration for the 2nd quarter of 2017 It is necessary to report on the payment of advances on imputation to organizations and individual entrepreneurs on UTII every quarter. We hand over the declaration to the department of the Federal Tax Service, where the organization or entrepreneur is registered as a payer of UTII. Keep track of the deadlines, a fine for delaying a document for an organization is 1000 rubles, an accountant or director can also be fined in the amount of 300-500 rubles. Even if the business was in the previous quarter, you will have to pay the tax and submit the declaration: the UTII tax is paid based on the imputed, that is, the estimated income. Completion date: 1 - 20 July Payment of UTII for the 2nd quarter of 2017 UTII payers transfer tax on a quarterly basis, even in the absence of revenue. The payment can be reduced by up to 50% on the amount of insurance payments made in the past quarter. Delay for each month will result in a fine of 5% of the tax due, but not listed. In this case, the fine will not be more than 30% of non-payment, but not less than 1000 rubles. Remember that the imputed tax is calculated separately for each type of activity that falls under UTII and has its own imputed income from which the tax is paid. Due date: July 1 - 25 Payment of an advance payment on the simplified tax system for the 1st half of 2017 Taxpayers on the simplified tax system make quarterly advances - a kind of prepayment of a single tax. If the business generated little revenue in the last quarter, it may be that advance payment no need to do. But the calculation is necessary. we told you how to determine the amount of payment and reduce it by the amount of paid contributions (with the simplified taxation system of 6% "Income"). The accounting service will help to calculate advance payments and remind you of payment and submission of reports. Due date: July 1 - 25 Submission of the VAT return for the 2nd quarter of 2017 A VAT return is sent to the tax office by all payers of this tax, intermediaries and tax agents. And also - non-VAT payers who imported goods in Q2 or issued invoices to buyers with allocated VAT. Be careful: the form of the declaration has changed since the beginning of 2017. Send the declaration to the inspectorate where you are registered. Per separate subdivisions there is no need to report, the declaration is submitted for the whole company. Completion date: 1 - 25 July Submission of the 4-FSS report for the 1st half of 2017 in electronic form Employers send to Social Insurance a report on contributions for occupational diseases and injuries on a quarterly basis. Send the electronic report to the FSS by July 25. If you want to submit a paper document, be sure to complete it by July 20. The report has significantly decreased since the beginning of the year, when the Federal Tax Service began to control the procedure for paying contributions to Social Insurance in connection with motherhood, so it is now easier to fill it out. we told how the report is filled in according to the new rules. Completion date: 1 - 20 July at paper form
July 1 - 25 in electronic form Payment of VAT for the 2nd quarter of 2017 In July, it is time to transfer VAT for the 2nd quarter to all taxpayers, tax agents, intermediaries and companies that issued invoices with allocated VAT to customers in the past quarter or imported goods from abroad. The amount of VAT calculated for a quarter, organizations under the general tax regime and tax agents have the right to divide into three payments and transfer in each month of the next quarter by the 25th day. Due date: July 1 - 25 Submission of income tax returns for the 1st half of 2017 Organizations in the general regime report to the Federal Tax Service on corporate income tax for the first half of the year. If you pay advances on this tax on a quarterly basis, then the declaration is also submitted quarterly. If advances are transferred monthly, a declaration is also submitted. In any case, in July, have time to submit it before the 25th. Completion date: 1 - 25 July Payment of advance payment of income tax Companies on OSNO make advances on income tax. The amount of the payment depends on the way you make them - quarterly or monthly. If the company's income for the previous 4 quarters is more than 60 million rubles, it makes advances every month. In other cases - on a quarterly basis. One way or another, the payment is due until July 25th. Due date: July 1 - 25 Submission of the property tax calculation for the 1st half of 2017 The property tax is paid by the companies on the OCH and some companies on special regimes, if they own fixed assets that are subject to this tax. we talked about the innovations in property tax in 2017. The calculation for this tax is submitted on a quarterly basis, the declaration is submitted once a year. Completion date: 1 - 25 July Submission to the Federal Tax Service of the calculation of insurance premiums for the 2nd quarter of 2017 The calculation of insurance premiums is sent to the Federal Tax Service by all organizations and individual entrepreneurship employers. Half-year data is entered on an accrual basis. There are 24 sheets in the calculation, be careful when filling out. Watch our webinar on the new calculation or use an accounting service to fill it out correctly. Completion date: 1 - 25 July Submission of the 6-NDFL form for the 1st half of 2017 All organizations and individual entrepreneurs with employees submit this type of reporting to employers. The report is drawn up for the entire enterprise as a whole and submitted to the tax office on paper or in electronic form. It indicates which incomes were accrued to individuals at the enterprise, as well as when and what taxes were withheld from these incomes. Completion date: 1 - 31 JulyUse our tax and accounting calendar to avoid penalties due to late payments and reports. It is compiled on the basis of the production calendar, takes into account all tax postponements due to weekends and holidays.
The calendar is provided free of charge and is a part of the online accounting service Kontur.Beschtry. Service is a radical and comfortable way to solve the problem of reports and tax payments... It will remind you of upcoming tasks, automatically generate payment orders and reports. You just have to sign and send them via the Internet.
In Kontur.Accounting, you can easily keep records, pay salaries, exchange electronic documents and ask questions to experts. Get to know the possibilities of the service: the first month of work is free for all new users.
Reporting in October
October is a difficult month for an accountant: in addition to monthly activities for sending documents and transferring funds to the budget and funds, regulatory authorities are awaiting reports for nine months or the third quarter of the year. For delay, you can get a fine or blocking of the current account. In order for you to complete all the necessary actions on time, we will tell you about the important October dates for the submission of reports and payments to the budget.
Financial statements
If an entrepreneur runs a business without employees or an organization exists with a single founder-director with whom there is no signed contract (labor or contract), then in October they only need to hand over accounting reports to the tax office. Forms of documents depend on tax regime and the frequency of tax payments.
Declaration on UTII for the 3rd quarter of 2017
The tax period for imputation is a quarter, so payers in October report tax data for the previous three months. The declaration is submitted to the tax authorities at the actual place of business. If the actual place of business cannot be determined, for example, during cargo transportation or trade with the delivery of goods, then we hand over the document: individual entrepreneur - at our place of residence, firms - by legal address. Vmenenka is a convenient mode for companies whose real income exceeds the imputed one (check it on the website of your tax office). In this article, we talked about how to evaluate the profitability application of UTII compared to simplified.
VAT return for the 3rd quarter of 2017
OSNO payers submit a quarterly VAT return. Also, this document must be provided by tax agents and firms or entrepreneurs who issued or received an invoice with a dedicated value added tax. The document is submitted only via the Internet, regardless of the number of staff. A paper declaration will be accepted from you only in exceptional cases, they are given in clause 5 of article 174 of the Tax Code of Russia.
Income tax declaration
The declaration is submitted by all OSNO payers. Most often, the document is provided on a quarterly basis, and then in October we send a declaration nine months in advance. Companies with a high level of profit, which make advances on a monthly basis, submit a declaration at the end of the month. And then the September declaration is sent in October. The document is filled out on an accrual basis for any frequency of submission. Companies often incorrectly reflect advances in this report, as well as contributions and taxes, please enter the data carefully. Conveniently, in the current declaration, you can correct the error of the previous declaration, so as not to send an update.
Reporting by employees in October 2017
If an individual entrepreneur or organization has employees on labor or contractual contracts, then the number of regular reports immediately increases. Reports are added to funds and tax in connection with contributions, the number of staff and the size of employee income. Some reports are submitted every month, some are based on the results of a quarter or a year.
SZV-M Report for September 2017
This is a monthly report for policyholders, its purpose is to identify working pensioners. Only organizations with a single founder-director who do not have an employment or contract agreement concluded with their own company do not submit a report. We send the report to the FIU.
4-FSS report for 9 months of 2017
This is the only document that employers submit to Social Insurance. It is formed four times during the year. The report includes the amounts of paid contributions for injuries and occupational diseases, payments in case of accidents, funds for medical examination of personnel and a special assessment of workplaces. With the number of employees no more than 25, the report can be sent to Social Insurance in printed form, with a larger number of employees - only via the Internet. Individual entrepreneurs surrender a document at the place of residence, organizations - by legal address, and salary departments - at their place of registration.
Calculation of insurance premiums for 9 months of 2017
We hand over this calculation to the Federal Tax Service, which controls the procedure for the delivery of insurance premiums from the beginning of the current year. The document contains the amounts of contributions paid for pension, social and medical insurance. The tax office accepts calculations based on the results of the quarter. The printed version of the calculation can be handed over to policyholders with a staff of up to 25 employees, the rest submit the document only via the Internet. We hand over both calculation options at the same time.
6-NDFL report for 9 months of 2017
This report is submitted by employers and tax agents on a quarterly basis. It reflects income, personal income tax and deductions of employees with whom labor or contract contracts are signed. Information on the entire enterprise is entered into the form. With its help, officials check the correctness of the actions of tax agents, which employers become: they must withhold income tax from workers and transfer it to the state.
Payments in October
In October, companies pay tax for the previous quarter or month, and pay staff fees. Timely transfers are important if you don't want to pay fines or lose access to your account.
Insurance premiums for September 2017
In addition to sending reports, you need to transfer contributions to the tax and FSS for employees. This is done by employers in all tax systems in the same manner.
Advance payment for the simplified tax system for 9 months of 2017
In October, simplified people make the third advance of the year on single tax... It is calculated on an accrual basis and transferred to the details of the Federal Tax Service. We told you how to calculate an advance and legally reduce it in this article.
Tax on UTII for the 3rd quarter of 2017
Payers of the imputed taxation system in October transfer tax on UTII for the third quarter of the year. Remember, tax is paid even if the company did not work and there was no movement of funds on the current account.
VAT for the 3rd quarter of 2017
In October, OSNO payers transfer VAT to the budget for the 3rd quarter. The payment can be divided into three equal parts and paid three months after the reporting quarter. Also, VAT for the 3rd quarter is paid by companies on special regimes, which issued or accepted an invoice with allocated VAT.
Advance payment of income tax
OSNO payers make another profit tax advance. In the case when the company's revenues during the previous four quarters were more than 60 million rubles, then tax advances can be paid monthly. Then in October you need to make the first advance for the fourth quarter. Otherwise, the company pays nine months in advance.
Property tax for 9 months of 2017
All organizations on OSNO, simplified system, patent or imputation that own property subject to taxation pay this tax based on the results of the quarter. We talked about the calculation of property tax and different categories of payers in this article.