VAT due in March. Deadline for payment and submission of VAT
VAT is the only federal tax, reporting on which is not compiled on an accrual basis, from January of the current year, but for each quarter separately. The tax declaration in most cases is submitted by taxpayers for telecommunications networks, new form The form has been valid 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 tax calculated and the procedure for calculating the tax base. As an addition, the declaration form began to include data from the purchase book and the sales book for reporting period(sections 8 and 9).
Each section line contains:
- TIN / KPP of the counterparty;
- initial data on the registered invoice (number, date);
- time of registration of received goods/services;
- the amount of income / sale;
- VAT amount.
When electronically transferring 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 registers of registration of legal entities is monitored. Secondly, entries in the books of purchases / sales of both counterparties are verified.
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: VAT returns must be submitted to the local tax authority where entity is on the account. For individual entrepreneurs, the place of submission of VAT returns coincides with the place of permanent registration.
Who is required to submit a declaration?
All the subtleties relating to one of the most complex taxes - VAT - are set out in Chapter 21 of the Tax Code of the Russian Federation. It clearly outlines the circle of business entities that are required to regularly submit a VAT declaration to the fiscal authorities. These include:
- legal entities, regardless of the form of ownership and organizational and legal form, using OSNO in their work;
- individual entrepreneurs working on a common system;
- subjects falling under the status tax agents;
- organizations and individual entrepreneurs using the “imputed” regime or simplified tax system - in situations provided for tax legislation.
VAT reporting for "special regimes"
The use of simplified tax schemes - USN, UTII, ESHN, PSN - is the basis for releasing the taxpayer from the obligation to record and pay VAT. But in a number of cases, "simplified" and imputed tax payers must, along with the mandatory reports for them, submit a VAT return.
UTII and OSNO
If an LLC or an individual entrepreneur combines two tax regimes in its work - UTII and DOS, then it needs not only to use separate accounting business transactions, but also to generate a VAT declaration on time. The deadline for submission of the report and payment of the payment order for the amount of tax declared in the report does not differ from other taxpayers - the 25th after the end of the quarter.
USN and ESHN
When switching to a special tax regime, taxpayers exempt from VAT are required to pay tax and submit regular reports on it in the following cases:
- if the LLC / IP on the “simplified” system issues an invoice to the buyer with the allocation of VAT (except for intermediary transactions);
- with tax agency.
You should know: drawing up an invoice and allocating VAT to exempt suppliers does not deprive the buyer of the right to claim a deduction.
When a “simplifier” conducts intermediary activities on his own behalf, without being a tax agent, he is obliged to submit to the tax authority by the 20th day of the month after the end of the quarter a register of registered invoices, which replaces the VAT return.
Reporting and payment of VAT
The deadline for filing a declaration under the general regulations 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 next month, when the period for preparing and submitting a VAT report expires, falls on a holiday or a day off, the taxpayer has the opportunity to submit a declaration on the first business day. Such a rule is obligatory for all organizations and individual entrepreneurs that have an obligation to pay VAT.
The VAT return must be submitted in in electronic format 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: submission of a VAT return on paper is a violation of the provisions of Article 174, paragraph 5, which entails the recognition of the report as not submitted and the accrual of penalties, and the possibility of blocking the taxpayer's current account. Minimum amount a fine for a "paper" report - 1000 rubles.
When to pay VAT
VAT must be paid within the time period specified for the submission of the tax return - on the 25th day of the quarter following the tax period. Together with the submission of a VAT report, it must be sent to the bank payment order for an amount equal to 1/3 of the calculated tax. The remaining 2/3 VAT is paid in subsequent months in equal installments.
The "one third" rule can be changed upwards by the taxpayer himself. The law allows, at the end of the tax period, to pay the entire amount of calculated VAT at once, or to transfer most of the tax to the budget in the first month, and transfer the rest later.
Subjects economic activity applying special regimes and obliged to pay VAT in special occasions, pay VAT in full, without breakdown by months, on the day of submission of the declaration.
For tax agents cooperating with foreign organizations and purchasing goods/services from them, the requirement to pay VAT at the time of transferring money to the supplier has been established. Simultaneously with the payment for the goods, it is necessary to transfer to the bank a payment order for the amount of VAT on the amount of the payment.
Other tax agents(tenants municipal property or sellers of confiscated goods) pay VAT within the period determined by the tax legislation. They are also allowed to split the payment into three equal installments.
Attention: so that the paid VAT does not “freeze” as an unidentified payment, it is necessary to ensure that all fields of the payment order are filled in correctly. The payer should especially carefully check the correctness of the indicated CBC and the details of the tax authority.
Sanctions for late submission of the declaration and payment of VAT
In case of delay in submitting a VAT report, penalties are calculated from the amount of tax calculated for payment and amount to 5% of the value of VAT on the declaration for each calendar month of delay. Wherein minimum size the fine is 1,000 rubles, and the maximum is 30% of the tax calculated according to the declaration.
When imposing penalties, the following options are possible:
- if the declaration is not submitted on time, but the VAT is 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 delays.
Know: no business transactions tax period does not exempt the taxpayer from filing a VAT return. For a “zero” declaration not submitted on time, you will have to pay a fine of 1000 rubles.
Apart from monetary penalties, the tax inspectorate has the right to punish an optional taxpayer in other ways:
- the head of the company (or individual entrepreneur) may be subject to an administrative penalty in the form of a fine in the amount of 300-500 rubles;
- if the VAT return is submitted more than 10 days late, the taxpayer may count on blocking debit transactions on the current account.
A similar punishment (arrest of a current account) is also provided for "simplified" taxpayers who are exempt from VAT, but are required to report as tax agents.
Remember: It is possible to avoid the accrual of penalties for late submission of the VAT return. For this, it is advisable to set time send a "zero" report to the Federal Tax Service, and subsequently submit an electronic adjustment of the declaration.
Late transfer to the budget of the tax calculated according to the declaration is fraught with the accrual of penalties in the amount of 1/300 of for each day of delay. The amount of the penalty is calculated by the tax authority, for this amount sent payment request to the taxpayer's bank.
Penalties and fines on claims tax office debited without acceptance, without the consent of the owner of the current account. Until the moment tax debt will not be paid in full expenditure operations not produced on account.
VAT as payers covers a wide range of persons. Being federal tax, provides a significant part of all budget revenues. Tax rates in 2016 will remain the same. This is 18% as the basic tax rate, 10% for some goods listed in the tax code, and 0% when moving goods across the border.
Tax exemption
VAT is paid by all organizations and individual entrepreneurs with a number of some exceptions. The use of such taxation regimes as the STS, UTII, ESHN, 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 charged if the revenue for the previous 3 months did not exceed the value of 2,000,000 rubles, excluding taxes. This rule does not affect entrepreneurs who trade excisable goods. But if they have and sell other products, business entities have the right to claim exemption from tax in this part, while maintaining separate accounting.
Having received tax exemption, subjects entrepreneurial activity there is also no need to submit tax returns.
But even in the presence of the above conditions, it is necessary to charge VAT when goods cross the border.
Tax rates
The general VAT rate is 18%, unless otherwise provided by the tax code of the Russian Federation. A rate of 10% is used for a certain group of food and children's products, printed publications, 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 imposed on goods when crossing the border, as well as products and services listed in Art. 164 of the Tax Code of the Russian Federation.
Some transactions are not subject to VAT. These include the sale of land plots, the transfer of property rights, and others listed in paragraph 2, art. 146 of the Tax Code of the Russian Federation.
Tax period and transfer procedure
The quarter is recognized as the tax period for the tax. but payment of VAT is made monthly, since 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 on import transactions for goods, in this case a special procedure applies. It is necessary to transfer payments and submit a declaration for indirect taxes by the 20th day for the previous period of 1 month.
VAT calculation
The amount of VAT payable is calculated as the difference between the output tax presented to buyers and the input tax received from suppliers, taking into account the VAT recovered in the tax period. The calculation is made quarterly. The amount of tax paid during this period import VAT(if any) can be applied 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, multiplied by the VAT rate. The rate in this case (10% or 18%) is determined by the taxpayers themselves, depending on the product.
Changes in VAT taxation in 2016
There were minor changes in the use of VAT in 2016. An innovation can be called its exclusion from the taxable income of enterprises and individual entrepreneurs using the simplified tax system and UTII and UAT, provided that they issued invoices with the allocated VAT amount to their counterparties. Thus, the possibility is excluded double taxation.
VAT reporting
Since 2015, there has been a special procedure for reporting to tax authorities by VAT. The obligation to submit the declaration through the TCS remains in force. Providing reports to paper form is no longer allowed, as it is then considered not delivered. And this entails tax and administrative responsibility.
Due to the fact that now the declaration, when submitting it, reflects data from the books of purchases and sales, you should continue to pay increased attention to the availability of supporting documents (invoices) and their correct completion. Otherwise, the inspectorate reserves the right to charge additional tax amounts during desk audit, the implementation of which is available immediately after the submission of reports.
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Every accountant should know 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 deadlines for paying VAT in 2016 year governs 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 come after the corresponding tax period. Recall that according to the law, the tax period for VAT is every quarter.
There is also a general tax rule: if the date of VAT transfer fell on an official non-working holiday, then any number of times for year VAT payment deadline subject to displacement. You can wait until the next business day.
So, the last year (July - September) falls on (see table:
If in advance
How soon can VAT be transferred to the treasury? After all, the Tax Code does not prohibit doing so. 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 end of the corresponding tax period. Yes, the earliest VAT payment deadline for the 3rd quarter of 2016 falls on the third of October (Monday).
You can also neglect the requirement for an equal triple payment: make the entire VAT payment at once. Or, for example, two-thirds of it.
As a result, it is not forbidden to transfer VAT in advance. At the same time, we do not recommend being late, as the company will be charged with penalties for late payment of VAT. They are charged according to Art. 75 of the Tax Code of the Russian Federation.
For special tax regimes
For special regimes deadlines for paying VAT in 2016 year are somewhat different. Recall that the obligation to transfer VAT to the treasury arises for firms and individual entrepreneurs on special regimes, and for persons named in paragraph 5 of Article 173 of the Tax Code of the Russian Federation if they:
- issued an invoice to the buyer;
- allocated the amount of VAT in it
For these categories VAT payment deadline in 2016 year is determined by one date: no later than the 25th day of the month following 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 in a single amount. You can't break it into pieces. This is due to the fact that these categories do not pay VAT regularly anyway.
As you can see, for special regimes VAT payment deadline for the 3rd quarter of 2016 year falls on 25 October. It's Tuesday.
For tax agents
Special VAT payment deadline with tax agents of foreign firms. We are talking about those organizations that purchase works or services from their foreign partners for money. At the same time, the latter are not registered with the tax authorities in Russia, but work according to the tax laws of their country. So: you need to transfer VAT along with the transaction payment.
Simply put, tax agents of foreign companies bring two payment orders to the bank at once:
- – for remuneration to a foreign partner;
- - to pay the VAT withheld under the transaction.
As for the other tax agents, for them deadlines for paying VAT in 2016 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 the introduction of this law, so that individual entrepreneurs and accountants could get used to the innovation.
Because of this, only amendments were made last year, but all payers must know the same Value Added Tax (VAT). In 2016, the government of the Russian Federation made changes and added the names of services that can be taxed zero interest rate VAT. The legislation also excluded the possibility of double taxation of 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
New amendments to the Tax Code will come into effect from January 1, 2016, which will regulate the Value Added Tax rate for trade in goods or services.Thus, according to the law adopted in 2015, clearing organizations are completely exempt from Value Added Tax (VAT) in property transfer transactions. Or, according to this law, a zero VAT rate is required for opticians involved in the sale of corrective lenses and glasses.
Now main VAT changes in 2016, will relate to the list of goods or services on which the zero rate of Value Added Tax (VAT) will be imposed. So, these products include medical diagnostic devices and other medical equipment. The entire list of goods allowed for import can be found in the annex to the law of the Russian Federation of September 2015.
Technical equipment and all related consumables also fell under this amendment. And the required technical equipment for the upcoming world football championship. Only there is a weighty but, zero interest rate will be only if you prove that this equipment has no analogues of production in Russia.
Also has VAT exemptions in 2016- carriers of short-distance passengers, in railway transport.
According to the same amendments, the law provides for a reduction interest rate by 10 points to airlines operating only domestic flights. From January of the new year, Crimea also gets benefits. Also, breeders of thoroughbred cattle and poultry receive a benefit in the form of a 10% reduction in the rate, which they arrange with the possibility of its subsequent purchase.
Consideration process for preferential tax
Based on the law of November 23, 2015, which refers to the process of accepting an application for a reduced tax rate, you can make a package of documents.VAT- this is a form of tax that allows you to withdraw to the state budget, indirect tax, which occurs at all stages of the production of goods or services.
For VAT calculation in 2016, it will be necessary to collect and provide a package of documents. The only important thing is that no matter what the violations are on all points of the transaction and the documents justify the legality of obtaining VAT benefits.
At the moment Tax code did not register the exact form - a form giving the right to apply for zero VAT in 2016. But workers tax service, require that all documents be drawn up in accordance with 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 for which zero rates for Value Added Tax are provided. The directions themselves are taken from:
Properly completed tax returns showing the BCC;
All related documents for a product or service;
accompanying documents.
Please note that only originals of all documents must be submitted, copies are not required. All documentation must be submitted along with a completed zero declaration. Documentation is submitted after all four quarters, no later than January 25th.
How has the procedure for entering VAT income changed?
All individual entrepreneurs who have chosen the Simplified Taxation System must independently pay VAT to the state budget if there was a purchase on an invoice. But at the same time, all income must be taxed and must be included in the declaration. According to the law, this situation is possible and is called double taxation.Starting from the new year, in order to prevent such a situation, all taxes that were included in the zero statement are no longer entered into the declaration at the end of the year. The decree was signed by the President in April 2015. But all transactions made in leasing are necessarily recorded even in null 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 made a proposal to change the codes for all VAT transactions. This is due to the fact that new amendments have appeared.According to the employees of the tax service themselves, this is necessary due to new amendments to the rules for maintaining all accounting documents. Since more and more often there are double taxes that are not allowed in the new year. And the new Codes should mitigate the current situation on tax collections.
New BCC for VAT, entered into service in the fall of 2015. But to date, the bill has not received approval. Because of what this is caused, it is not clear, perhaps the introduction of the decree will be made later. So it is expected that the reporting for the first quarter of 2016 will be submitted according to the new rules.
At the moment, everyone is using the codes that were introduced temporarily until the new codes come into force.
IN Lately, More Individual Entrepreneurs, complain about the very frequent change of laws aimed at improving the Value Added Tax. But in 2015, there were no special changes, everyone is cautiously waiting for innovations in 2016 and in particular.
I want to believe that all innovations will be aimed at improving tax system and will benefit not only state budget but also for entrepreneurs.
New BCC for VAT for 2016:
Payment Description | CBC for tax transfer (fee, other mandatory payment) | CBC for the transfer of interest on tax (collection, other mandatory payment) | CSC for the transfer of a tax penalty (collection, other mandatory 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 Republics 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 (payment administrator - 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 the normal rate of 18%, these goods would cost more. In addition, enterprises and individual entrepreneurs, whose turnover is not large, can switch to the “zero” rate, this is a kind of stimulation of entrepreneurship.
VAT in Russia at the rate of 0%.
When selling the following goods and services:
- Services for the transportation of goods abroad or in the opposite direction by water transport, aircraft, trains. If for these purposes a company or individual entrepreneur leases its wagons or containers, then this is also taxed at a rate of 0%. This item also includes forwarding services, for example, information, loading and unloading, container servicing, storage services and other similar services.
- Transportation of oil and oil products to the border of Russia and beyond, as well as gas abroad.
- Transmission of electricity to other countries.
- Storage in sea and river warehouses of goods that are exported.
- Processing of goods in the customs territory.
- Transportation of goods and passengers with luggage by aircraft 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 precious metals(mined or produced from scrap) in state funds or to the Central Bank.
- Sale of goods and provision of services to diplomatic organizations, embassies, etc.
- Transportation of passengers by train.
- Sale of goods and provision of services international organizations who work in Russia. These organizations (various foundations, etc.) must work under Russia's international treaties or be determined by government agencies.
- The work of FIFA and its subsidiaries in organizing the 2018 FIFA World Cup in Russia.
The zero VAT rate can also be applied by those firms and individual entrepreneurs that have insignificant income: no more than 2 million rubles for the previous three months.
VAT in Russia 2016: 10% rate.
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.
- Eggs.
- Vegetable oil, margarine, fats.
- Sugar, salt.
- Grains, flour, bread, pasta.
- Live fish, except for some valuable species. Fish and seafood.
- Vegetables.
- Children food.
10% VAT rate for the sale of children's goods:
- Knitwear for children from newborns to high schoolers, including underwear, school uniforms, socks and stockings.
- Clothing, including sheepskin and rabbit (except genuine leather and fur).
- Shoes other than sports shoes.
- Diapers.
- Beds, mattresses.
- Strollers.
- Toys.
- School goods: notebooks, diaries, albums, plasticine, covers, pencil cases,
Other goods at the VAT rate in Russia in 2016 10%:
The amount of VAT in Russia in 2016 is 18%.
The last VAT rate - 18% - is general, it is subject to the sale 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, the VAT rate is shown on outgoing (to your customers) and incoming (from your suppliers) invoices. What percentage of VAT and what amount to pay to the budget is, as 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 the tax must be paid:
- advance or partial payment. At the final settlement, you, of course, 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 the tax is paid by the tax agent.
- When selling agricultural products.
What percentage 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 ease of understanding, let's just say: there is an estimated VAT rate 10/110 and the same VAT rate 18/118 .
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Accordingly, in the first case we are talking about when goods and services are taxed at a rate of 10%, and in the second, when a rate of 10% applies. Let's look at examples.
VAT calculation examples
Example 1
You sell milk (meat, other agricultural products). You have been transferred an advance in the amount of 50 thousand rubles. You have to pay VAT on this amount. How much VAT you need to pay, we find by the following calculation:
50000 * 10% / 110% = 4545.45 rubles.
4545,45 rubles is the amount of VAT that you need to pay to the budget. Naturally, this is a pure example without reduction (offset) for input VAT. We can check for ourselves whether we correctly determined how much VAT we have to pay.
45454.55 is the amount without VAT, the tax base(50000 - 4545.45). Multiplying the base by 10%, we get the amount just found 4545,45 rubles.
Example 2
You transferred to someone property rights in the amount of 132,578.44 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 is the amount of VAT (again in pure example excluding input VAT credits), which you need to pay to the budget. And again, let's check whether we correctly applied the estimated rate: 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 .