For many business representatives, submitting a single simplified declaration for the 2nd quarter of 2017 is a kind of lifesaver. We tell you about this reporting form and who it can help avoid problems with tax authorities. Moreover, the deadline for its delivery for the first half of 2017 is very close.
The current form of the single simplified tax return for the first half of 2017 (also EUD) was approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n. Interestingly, there have been no changes to this form since 2007. Therefore, the EUD has not lost its relevance. The only thing is that instead of the OKATO code you need to enter the OKTMO code.
You can download this report form from our website using the following method.
The right to submit such reports is not affected by whether an enterprise or individual entrepreneur pays one or more taxes to the budget.
Keep in mind that they submit a single simplified declaration not for the 2nd quarter of 2017, but specifically for the entire first half of the year. It can be submitted if 2 conditions are met (clause 2 of Article 80 of the Tax Code of the Russian Federation). If in the first 6 months of 2017 the company or merchant under any tax system or special regime did not have:
The deadline for submitting this reporting form for the first half of 2017 is July 20, 2017 inclusive:
A single simplified declaration must be sent to:
You can choose: either submit the EUD or zero reports for the relevant taxes.
What to do if a single simplified declaration for the 2nd quarter of 2017 has been submitted, and it turns out that the object for any tax is still available?
A single simplified declaration in 2017 can be submitted to the Federal Tax Service:
Call now: 8 800 222-18-27
Download the 2019 VAT return form in MS EXCEL
As of reporting for the 1st quarter of 2019, a new VAT declaration form is in effect. It was approved by order of the Federal Tax Service of Russia dated December 28, 2018 No. SA-7-3/853@, which came into force on March 19, 2019.
VAT return in 2019 in MS Excel
VAT return for 2017-2018 in MS Excel
Deadline for submitting and submitting VAT returns and tax payments
VAT payers, tax agents, as well as persons specified in paragraph 5 of Article 173 of the Tax Code of the Russian Federation must submit VAT returns and transfer the tax by the 25th day of the month following the tax period via electronic communication channels.
Let us remind you that VAT returns are submitted by taxpayers 4 times a year - quarterly. Therefore, it must be prepared and submitted to the tax office four times: for the 1st quarter no later than April 25, 2019, for the 2nd quarter no later than July 25, 2019, for the 3rd quarter no later than October 25, 2019 and for the 4th quarter no later than January 25, 2020 of the year.
What has changed in the VAT return?
The amendment to the 2019 VAT return was introduced by order of the Federal Tax Service of Russia dated December 28, 2018 No. SA-7-3/853@ several changes were made. The new VAT declaration from 2019 has undergone the following amendments:
Generating a VAT return in electronic form
The Federal Tax Service of Russia, by order dated October 29, 2014 No. ММВ-7-3/558@, approved a new format for the electronic reporting file. The version number of this format is 5.05, part III.
In the complex programs Bukhsoft Enterprise, Bukhsoft Simplified System and Bukhsoft Entrepreneur, as well as in the Bukhsoft Online service, you can generate an electronic VAT return reporting file in the new XML format.
To automatically calculate and generate a UTII declaration in 2019 in PDF and Excel formats, you can use the free online service directly on our website. If you want to avoid annoying financial losses, we suggest trying the option of outsourcing accounting from 1C with a month.
Declaration of UTII for individual entrepreneurs (filling sample).
Declaration of UTII for organizations (filling sample).
The tax period for UTII is quarter.
The UTII declaration is submitted based on the results of each quarter no later than the 20th first month of the next quarter.
Thus, in 2019 the declaration must be submitted:
If the 20th falls on a weekend or holiday, then the deadline for filing the declaration is postponed to the next working day, as is the case with the UTII declaration for the 1st, 2nd and 3rd quarter of 2019.
For late submission of the UTII declaration, the following fines are provided:
Individual entrepreneurs and organizations must submit UTII declarations to the tax authority at the actual place of business.
When providing services such as:
It is impossible to unambiguously determine the place of business, therefore, in such cases, individual entrepreneurs submit declarations to the Federal Tax Service at their place of residence, and organizations at their location (legal address).
in one municipality(with one OKTMO), then you need to submit one declaration, but at the same time summing up the physical indicators from each point in the 2nd section of the declaration.
If you have several points on UTII with the same activity in different municipalities(with different OKTMO), then you need to submit your own declaration to the tax office of each entity, while you do not need to summarize the physical indicators and fill out several sheets of the second section.
If you are engaged in several types of UTII activities in the territory under the jurisdiction of one Federal Tax Service, then you need to submit one declaration, but with several sheets of section 2 (filled out separately for each type of activity).
If you are engaged in several types of UTII activities in different municipalities, then you must submit your own declaration with the required number of sheets of section 2 to the tax office of each entity.
The UTII declaration can be submitted in three ways:
Note: for filing a declaration through a representative— Individual entrepreneurs must issue a notarized power of attorney, and organizations must issue a power of attorney in simple written form (with the manager’s signature and seal).
note, when submitting a declaration in paper form, some tax inspectors may require:
Such requirements are not based on the Tax Code of the Russian Federation, but in practice, failure to comply with them can lead to an unsuccessful attempt to submit a declaration.
You can download the official instructions for filling out the UTII declaration at.
Field " TIN" Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority. For organizations, the TIN consists of 10 digits, so when filling it out, you must put dashes in the last 2 cells (for example, “5004002010—”).
Field " checkpoint" The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at the place of registration as a UTII taxpayer. The reason for registration (5-6 checkpoint mark) must have code “35”.
Field " Correction number" Put: " 0— "(if the declaration is submitted for the first time for the tax period (quarter), " 1— "(if this is the first fix), " 2— "(if the second), etc.
Field " Tax period (code)" The code of the tax period for which the declaration is submitted is indicated ( see Appendix 1).
Field " Reporting year" This field indicates the year for which the declaration is being submitted.
Field " Submitted to the tax authority (code)" The code of the tax authority to which the declaration is submitted is indicated. You can find out the code of your Federal Tax Service using.
Field " at the place of registration (code)" The code for the place where the declaration is submitted to the tax authority is indicated ( see Appendix 3).
Field " Taxpayer" Individual entrepreneurs need to fill out their last name, first name and patronymic, line by line. Organizations write their full name in accordance with their constituent documents.
Field " Code of type of economic activity according to the OKVED classifier" This field indicates the UTII activity code in accordance with the latest OKVED classifier. Individual entrepreneurs and LLCs can find their activity codes in an extract from the Unified State Register of Individual Entrepreneurs or the Unified State Register of Legal Entities.
note, when filing a UTII declaration in 2019, this code must be indicated in accordance with the new edition of OKVED. You can transfer the code from the old to the new edition using our OKVED code compliance service.
If you carry out several types of UTII activities or the activity includes several OKVED codes, then you must indicate the activity code with maximum income.
Field " Form of reorganization, liquidation (code)" and the field " TIN/KPP of the reorganized organization" These fields are filled in only by organizations in case of their reorganization or liquidation ( see Appendix 4).
Field " Contact phone number" Specified in any format (for example, “+74950001122”).
Field " On the pages" This field indicates the number of pages that make up the declaration (for example, “004”).
Field " with supporting documents or their copies attached" Here is the number of sheets of documents that are attached to the declaration (for example, a power of attorney from a representative). If there are no such documents, then put dashes.
Block " Power of attorney and completeness of information specified in this declaration" In the first field you must indicate: “ 1 "(if the authenticity of the declaration is confirmed by the individual entrepreneur or the head of the organization), " 2 "(if the taxpayer's representative).
In the remaining fields of this block:
If you are engaged in several types of UTII activities on the territory of one municipality (with one OKTMO), then you need to submit one declaration, but with multiple sheets of section 2(filled out separately for each type of activity).
You will also have to fill out several sheets of Section 2, in cases where the activities are carried out in different municipalities (with different OKTMO), but they are territorial belong to the same Federal Tax Service.
Field "TIN" And "Checkpoint" field(how to fill out, see the “Title Page” section).
Line "010". You must indicate the business activity code ( see Appendix 1).
Line "020". It is necessary to fill in the full address of the place of business activity (if Line “010” indicates the type of activity with code 05 , 06 , 10 or 16, then organizations need to write their legal address in line “020”, and individual entrepreneurs – their place of residence).
Line "030". You can find out the OKTMO code using.
Line "040". This indicates the basic profitability of your activity ( see Appendix 1).
Line "050". In 2019, the deflator coefficient K1 = 1.915.
Line "060". Correction factor K2 are established by municipal authorities in order to reduce the amount of UTII tax. You can find out its meaning on the official website of the Federal Tax Service (select your region at the top of the site, after which a legal act with the necessary information will appear at the bottom of the page in the “Features of regional legislation” section).
Lines "070", "080" And "090":
In column 2 it is necessary to indicate the values of physical indicators for the corresponding type of activity in each month of the quarter (which is a physical indicator see Appendix 1). When filling out the declaration, the values of physical indicators are rounded to whole units according to the rounding rules.
If a physical indicator changed during the quarter (for example, another employee was hired), then this change is reflected in the declaration starting from the same month in which it occurred.
If you carry out one type of activity, but in different places of the same city (with one OKTMO), then you do not need to fill out another sheet of Section 2, just add up the values of physical indicators from each such place.
In column 3 the number of days of activity is indicated. This column is filled out only in cases where the declaration is submitted for a quarter in which you either just registered as a UTII payer (not from the beginning of the month), or completed your activities without waiting for the end of the quarter.
Example. You submit your return for the 4th quarter. Let’s say that on October 25 you registered, and on November 5 you wrote an application for deregistration. In this case, there are 3 lines in the column 070 you need to write " 7- ", and in the line 080 indicate " 5- "(since in October you were active for 7 days, and in November for 5 days). In line 090 will need to be delivered dashes.
Note: if during the quarter you did not register (were not deregistered), then dashes must be placed in all cells of column 3.
In column 4 The tax base (the amount of imputed income) is calculated for each calendar month of the quarter. To get the values of the fields of column 4, you need to perform the product of the lines 040 , 050 , 060 , and then multiply the resulting result by the corresponding value of each line of column 2.Moreover, if you have values in column 3, then the resulting values for column 4 must additionally be multiplied by the corresponding value of each completed line in column 3 and the resulting result divided by the number of calendar days in the month for which the tax base is calculated.
String "100". The total tax base for 3 months of the quarter is indicated here (sum of lines 070-090, column 4).
Line "110". The tax amount for the quarter is indicated here, which is calculated using the formula:
Row 100 x 15 / 100
Line "005". Put " 1 " - if an individual entrepreneur or organization makes payments to employees engaged in those areas of activity for which UTII tax is paid or is marked " 0 » – if the individual entrepreneur does not make payments to individuals.
Line "010". You must record the total tax amount for the quarter. This value is calculated as the sum of the values of lines 110 of all completed sheets of the 2nd section of the declaration.
Line "020". Organizations and individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for employees employed in those areas of activity for which UTII tax is paid. Also, payments and expenses provided for in paragraph 2 of Art. 346.32 Tax Code of the Russian Federation.
Line "030". Individual entrepreneurs indicate in this line the amount of insurance premiums paid this quarter for themselves in a fixed amount.
Line "040". The total amount of UTII tax payable to the budget is indicated here.
Depending on the value of line 005, it is calculated using one of the following formulas:
If line 005 = 1 , Then:
Line 040 = Line 010 – Line 020, and the resulting value must be ≥ 50% of line 010.
Submit your VAT return for the 2nd quarter (Q2) of 2017 using the updated form. Instructions for filling out, a sample declaration, and the deadline for submission can be found in the article. You can download the form there for free.
In 2017, the Federal Tax Service updated the declaration form. In addition, when filling out the form, you must take into account changes in legislation. B with We will tell you which declaration form to use to report VAT for the 2nd quarter. Sample filling and father's form it can be downloaded for free. Also in the article:
The VAT return for the 2nd quarter (Q2) of 2017 must be submitted no later than July 25, 2017. Almost all companies are required to submit a TKS report. Otherwise, the declaration will be considered not submitted. You must pay tax for the 2nd quarter of 2017 in three installments:
The VAT declaration for the 2nd quarter of 2017 is submitted in the form approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558. This order was updated taking into account the changes approved by the order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696, which came into force on March 12, 2017. You can download the current VAT return form from the link below.
Organizations and entrepreneurs, including intermediaries, who:
This follows from paragraph 5 of Article 174 and subparagraph 1 of paragraph 5 of Article 173 of the Tax Code of the Russian Federation.
A detailed list of organizations and the conditions under which they are required to submit a VAT return are given in the table:
| Who should report? | VAT payers | VAT defaulters (persons who apply special regimes or exemptions under Article 145 of the Tax Code of the Russian Federation) | Deadline |
|
|---|---|---|---|---|
| Sellers or performers in the sale of goods, works, services, property rights | Declarations are submitted electronically if invoices with an allocated VAT amount were issued during the reporting period (clause 5 of Article 174, clause 1 of Article 173 of the Tax Code of the Russian Federation). The declaration reflects the information specified in the issued invoices (clause 5.1 of Article 174 of the Tax Code of the Russian Federation) | |||
| Tax agents | Intermediaries, freight forwarders, developers who issue invoices on their own behalf or receive invoices for the benefit of others | They submit declarations in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation). Please indicate in your declaration: | They submit declarations in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation). Please indicate in your declaration: | No later than the 25th day of the month following the expired quarter |
| In other cases | They submit declarations in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation). The declaration reflects the information specified in the sales book and purchase book (clause 5.1 of article 174 of the Tax Code of the Russian Federation) | They submit declarations on paper or electronically (clause 5 of Article 174 of the Tax Code of the Russian Federation). The declaration reflects the information specified in the sales book (clause 5.1 of Article 174 of the Tax Code of the Russian Federation) | No later than the 25th day of the month following the expired quarter |
|
| Intermediaries (forwarders, developers) who are not tax agents | Declarations are submitted electronically according to the TKS (paragraph 1, clause 5, article 174 of the Tax Code of the Russian Federation). The declaration reflects: Information specified in the sales book and purchase book (paragraph 1, clause 5.1, article 174 of the Tax Code of the Russian Federation); Information specified in the journal of invoices received and issued as part of intermediary activities (activities under transport expedition contracts, when performing the functions of a developer) (paragraph 2, clause 5.1, article 174 of the Tax Code of the Russian Federation) | Submit a log of invoices received and issued as part of intermediary activities (activities under transport expedition contracts, when performing the functions of a developer). The accounting journal is submitted in electronic form (clause 5.2 of Article 174 of the Tax Code of the Russian Federation). | Declaration - no later than the 25th day of the month following the expired quarter Invoice journal - no later than the 20th day of the month following the expired quarter |
|
| Foreign organizations that provide electronic services to individuals (not entrepreneurs), or their foreign tax agents | Declarations are submitted electronically through the taxpayer’s personal account. During the period when the personal account is unavailable due to the fact that a foreign organization was deregistered with the Federal Tax Service, and then registered again - via TKS through an electronic document management operator (clause 8 of Article 174.2 of the Tax Code of the Russian Federation) | No later than the 25th day of the month following the expired quarter. If a foreign organization does not file a declaration on time, the tax office will send it a notification within 30 calendar days. Its form is approved in |
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If in the 2nd quarter (Q2) the organization did not carry out any transactions that need to be reflected in the VAT return, it does not need to be prepared. Instead, you can submit a single simplified declaration, the form of which was approved by order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n (letter of the Ministry of Finance of Russia dated March 10, 2010 No. 03-07-08/64). However, in order to apply these clarifications, the conditions must be met. Otherwise, you will have to draw up and submit a zero VAT return.
Where to submit the declaration
Submit the VAT return to the tax office at the place of registration of the organization (clause 5 of Article 174 of the Tax Code of the Russian Federation). The entire tax amount goes to the federal budget (Article 50 of the Budget Code of the Russian Federation). Therefore, there is no need to draw up and submit declarations for the location of separate divisions (clause 5 of Article 174 of the Tax Code of the Russian Federation).
Most companies must submit a VAT return to the inspectorate in electronic format using the TKS. This applies not only to companies using the general regime, but also to organizations using a simplified or imputed regime that issue VAT invoices to customers.
Who has the right to submit a VAT return for the 2nd quarter of 2017 on paper
Only organizations in special regimes that withhold VAT as tax agents have the right to submit a VAT return on paper. And only on the condition that the number of employees of the company for the previous year does not exceed 100 people. But such companies must also report electronically if they simultaneously issue or receive VAT invoices as intermediaries. That is, commission agents, agents acting on their own behalf, developers, forwarders, who take into account only intermediary remuneration in their income.
There is no special penalty for filing a return with errors. If an error in the declaration did not lead to an understatement of tax liabilities, then no sanctions will be imposed on the taxpayer. Having discovered inconsistencies during a desk audit, the inspectorate will inform the taxpayer about this and offer to provide the necessary explanations or correct errors in the initial declaration. This procedure is provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation. If the organization has complied with the requirements of the inspection, there is no need to submit an updated declaration.
If the error led to an understatement of the tax base, you need to submit an updated declaration (paragraph 1, clause 1, article 81 of the Tax Code of the Russian Federation). If this is not done, then during the inspection the tax inspectorate will charge a penalty and a fine of 20 percent of the amount of unpaid tax on the amount of arrears (Articles 75, 122 of the Tax Code of the Russian Federation).
The VAT return for the 2nd quarter of 2017 consists of sections that each VAT payer organization must submit to the tax office:
Submit the remaining sections only if there are transactions subject to VAT.
The VAT return for the 2nd quarter of 2017 is filled out using the data that is reflected:
All organizations fill out the title page. Let's look at the main details in more detail.
TIN and checkpoint. Please indicate your Taxpayer Identification Number (TIN) at the top of your VAT return. An entrepreneur can view it in the notification issued by the Federal Tax Service upon registration. Organizations also need to indicate checkpoints. This data can be viewed in the company registration notice.
Correction number. The regular (first) VAT return for the 2nd quarter of 2017 should contain “0--” in the “Adjustment number” field. If you are clarifying VAT declared in a previously submitted return, indicate the serial number of the adjustment (for example, “1--” if this is the first clarification, “2--” for the second clarification, etc.).
Taxable period. The VAT return for the 2nd quarter of 2017 contains the “Tax period” field. In it, indicate the code of the tax period for which the declaration is being submitted. It can be determined in accordance with Appendix 3 to the filling procedure. For example, if you are filling out a declaration for the 2nd quarter of 2017, enter “22”.
Federal Tax Service code. In the “Submitted to the tax authority” field in the VAT return for the 2nd quarter of 2017, enter the Federal Tax Service code at the place of registration. An individual entrepreneur will find it in the registration notice. Also take the organization code from the notification. Also, the Federal Tax Service code can be determined by the registration address using the Internet service on the Federal Tax Service website.
Company name. In the “Taxpayer” field of the VAT return for the 2nd quarter of 2017, indicate the full name of the organization. It must comply with the constituent documents (for example, charter, constituent agreement). If the declaration is submitted by an entrepreneur, then you must indicate your last name, first name, patronymic in full, without abbreviations, as in your passport.
OKVED code. The VAT return for the 2nd quarter of 2017 in the field “Code of the type of economic activity according to the OKVED classifier” contains the code of the type of activity of the organization. This code can be viewed in the extract from the Unified State Register of Legal Entities (USRIP), which is issued by the Federal Tax Service. If there is no such extract, then the code can be determined independently using OKVED classifiers.
On line 010 of Section 1 of the VAT return for the 2nd quarter of 2017, indicate the OKTMO code. Fill in from left to right, put dashes in the cells remaining free. On line 020, reflect the BCC for VAT on goods (work, services) sold in Russia in accordance with Order of the Ministry of Finance dated July 1, 2013 No. 65n.
On line 030, indicate the amount of accrued VAT based on paragraph 5 of Article 173 of the Tax Code of the Russian Federation (the situation when the invoice was issued by a company exempt from VAT). This amount is not reflected in section 3 of the declaration and is not included in the calculation of indicators on lines 040 and 050 of section 1. But on lines 040 and 050, reflect the results of adding the total data transferred from completed sections 3-6. If there is no tax base and amount of tax to be paid, put dashes in the appropriate cells of Section 1.
It is intended to calculate the amount of VAT payable (reimbursable) on transactions that are taxed at rates of 18, 10 percent or at calculated rates of 18/118, 10/110. On lines 010-040 of section 3, reflect:
On line 070 of the VAT return for the 2nd quarter of 2017, reflect the amount of advance or other payments against upcoming deliveries of goods. If the organization was reorganized, the successor in line 070 reflects the amount of advances received in the order of succession from the reorganized (reorganized) organization.
In line 080, reflect the total amount to be restored. On line 090, reflect the amount that is subject to restoration in relation to payment, partial payment for upcoming deliveries of goods. On line 100, reflect the amount that is subject to recovery for transactions at a rate of 0 percent.
On line 110, reflect the amount of tax taking into account the recovery. To determine it, add the last column of lines from 010 to 080 in section 3 of the declaration.
On lines 120-190, indicate the tax amounts to be deducted. The list of indicators reflected for each line is given in the table:
| Line code | What to indicate |
| Line 120 | The amount of input VAT on purchased goods (works, services) that the organization accepts for deduction. Line 120 may include: VAT charged to the taxpayer upon the acquisition of goods (work, services), property rights acquired for transactions subject to VAT; |
| Line 130 | VAT charged to the buyer when transferring advances against upcoming supplies of goods (performance of work, provision of services) |
| Line 140 | VAT accrued when performing construction and installation work for own consumption |
| Line 150 | VAT paid at customs when importing goods into Russia in the customs procedures of release for domestic consumption, processing for domestic consumption, temporary import and processing outside the customs territory |
| Line 160 | VAT paid to the tax office when importing goods into Russia from the territory of the Customs Union |
| Line 170 | VAT accrued by the seller on advances, which the seller accepts for deduction after shipment of goods (performance of work, provision of services) |
| Line 180 | VAT, which is actually transferred to the budget by the buyer - tax agent |
| Line 190 | VAT accepted for deduction at the end of the quarter. To determine this value, add the sums of lines 120, 130, 140, 150, 160, 170 and 180 |
Sections 4-6 of the VAT return for the 2nd quarter of 2017 must be completed and submitted if during the tax period the organization carried out transactions subject to VAT at a rate of 0 percent.
It must be filled out and submitted if during the tax period the organization carried out transactions not subject to VAT, or received an advance payment on account of upcoming deliveries of products, the list of which was approved by Decree of the Government of the Russian Federation of July 28, 2006 No. 468. Moreover, the production cycle for the manufacture of such products is more than six months.
From January 1, 2014, in respect of transactions that are not subject to VAT on the basis of Article 149 of the Tax Code of the Russian Federation, invoices are not drawn up. However, the exemption from issuing invoices is not related to filing tax returns. Such transactions must be indicated in section 7 of the VAT return. When filling out this section, use the transaction codes given in Appendix No. 1 to the procedure for filling out reports.
What to indicate in columns 2, 3 and 4 depends on the type of operation indicated in column 1:
| What is indicated in column 1 | What to show in column 2 | What to show in column 3 | What to show in column 4 |
| Transactions not subject to VAT (exempt from taxation) | Cost of goods sold (work, services) that are not subject to taxation (exempt from taxation) | Cost of purchased goods (works, services) not subject to tax | Tax amounts that are not deductible (clauses 2 and 5 of Article 170 of the Tax Code of the Russian Federation): If the costs for non-taxable transactions are less than 5 percent of the total costs for all transactions, put a dash in column 4 (letter of the Ministry of Finance of Russia dated August 2, 2011 No. 03-07-11/209) |
| Transactions that are not subject to taxation | The cost of goods (work, services) that are not recognized as an object of taxation (clause 2 of article 146 of the Tax Code of the Russian Federation) | Dashes |
|
| Operations for the sale of goods (works, services), the place of sale of which is not Russia | Cost of goods (works, services), the place of sale of which is not Russia |
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In section 8 reflect information from the purchase book. That is, data on received invoices. But only those for which the right to deduction arose in the 2nd quarter of 2017.
This section is completed by taxpayers and tax agents. An exception is tax agents who sell seized property by court decision, as well as goods, work, services, property rights of foreign organizations that are not tax registered in Russia.
Companies can carry forward deductions to subsequent quarters within three years without risk. And in the declaration for the last quarter, include deductions for late invoices received before the deadline for submitting the declaration. But there is also an unfavorable change - the VAT return form for the 2nd quarter of 2017 allows tax authorities to compare the invoice data of the seller and buyer.
Since 2015, the company has the right to decide for itself when to declare a deduction on an invoice that arrived at the end of the quarter, but before the deadline for submitting the declaration for that quarter. The first option is to record the deduction in the financial statements for the quarter in which the company acquired the goods, works or services. The second option is to include the deduction in the purchase ledger for the quarter in which the company received the invoice. The third option is to transfer the deduction to other quarters within three years.
The declaration from the purchase book includes transaction codes. From July 1, enter new VAT transaction codes in the purchase book, sales book and invoice journals. The codes were approved by order of the Federal Tax Service of Russia dated March 14, 2016 No. ММВ-7-3/136.
In section 9 reflect information from the sales book. That is, data on issued invoices. But only for those transactions that increase the tax base in the 2nd quarter of 2017. This section is to be completed by taxpayers and tax agents. In the TIN and KPP fields, indicate the TIN and KPP of the organization, respectively. In the "Page" field - serial number of the page.
We have summarized all the data in a table (see below).
| Line number | How to fill |
| Section 8 |
|
| Line 001 | Fill in line 001 only if you are submitting an updated declaration. It must indicate the relevance of the information reflected in section 8 of the declaration. Digit 0: If you indicated “0” on line 001, then transfer the information from Section 8 of the primary VAT return to this section. Number 1 - if the information previously reflected in Section 8 is relevant, reliable, cannot be changed and is not presented as part of the declaration. In this case, put dashes in lines 005, 010-190. |
| Line 005 | On line 005, reflect the serial number of the entry from column 1 of the purchase book |
| Lines 010-180 | On lines 010-180, reflect the data from columns 2-8, 10-16 of the purchase book. In this case, the order of filling out lines 010-180 must correspond to the order of filling out the corresponding columns of the purchase book |
| Line 190 | On line 190, indicate the total amount of VAT to be deducted. This indicator must correspond to the data in the “Total” line of the purchase book. Fill out line 190 only on the last page of section 8 of the declaration. On the remaining pages of section 8 on line 190, put dashes |
| Section 9 |
|
| Line 001 | Fill in line 001 only when submitting an updated declaration. It must indicate the relevance of the information reflected in section 9 of the declaration. Digit 0: If you indicated “0” on line 001, then transfer the information from Section 9 of the primary VAT return to this section. Number 1 - if the information previously reflected in section 9 is relevant, reliable, cannot be changed and is not presented as part of the declaration. In this case, put dashes in lines 005, 010-280. When submitting the primary declaration for the corresponding quarter, put a dash in line 001. |
| Line 005 | On line 005, reflect the serial number of the entry from column 1 of the sales book |
| Lines 010-220 | On lines 010-220, reflect the data from columns 2-8, 10-19 of the sales book. In this case, the order of filling out lines 010-220 must correspond to the order of filling out the corresponding columns of the sales book. If the organization does not have any information about the buyer or intermediary, the lines can be skipped. For example, if you do not know the TIN and KPP of the counterparty, put dashes on line 100. This follows from paragraph 1 of the letter of the Federal Tax Service of Russia dated August 14, 2015 No. GD-4-3/14398 |
| Lines 230-280 | On lines 230-280, enter the totals from the sales ledger. These figures must correspond to the data in the “Total” line of the sales ledger. Fill out lines 230-280 only on the last page of section 9 of the declaration. On the remaining pages of section 9, on lines 230-280, put dashes |
What happens if you submit a declaration without sections 8 and 9
Perhaps the most difficult thing in the VAT declaration is to fill out the data in the sales book and the purchase book in sections 8 and 9. The declaration will pass control only if it does not contain errors in the books or non-existent counterparties. Therefore, some companies are interested in what will happen if they submit a declaration without these sections. That is, include only sections 1-7 in the reporting. For example, when accounting does not have time to generate indicators for the sales book and purchase book.
This is a very risky option. It is possible that sending such a declaration will not be possible even technically. The special operator's program usually provides for control of the composition of the declaration. So, if a tax is calculated on line 110 of section 3, then the declaration must include data from the sales book, that is, section 9. If line 190 of section 3 shows the amount of deductions, then the declaration must include section 8.
If an incomplete declaration can be sent, inspectors are required to accept it. Tax authorities have the right to refuse to accept only a declaration submitted not in the prescribed form (clause 28 of the Administrative Regulations, approved by order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n). But when checking the control ratios, inspectors will identify errors. And they will demand to provide explanations or clarify the reporting.
In addition, if the company does not reflect the sales book data in the declaration, inspectors will ask buyers for clarification. After all, the program will not be able to compare the deduction with the accrued tax. As a result, many customers will try to cooperate with safer suppliers.
The VAT return for the 2nd quarter of 2017 contains a special Appendix. It is filled out if changes are made to the purchase books of expired quarters (for which declarations have already been submitted). Like Section 8, Appendix 1 to Section 8 is completed by all taxpayers entitled to a tax deduction. As well as tax agents, except those named in paragraphs 4 and 5 of Art. 161 Tax Code of the Russian Federation. Appendix No. 1 to section 9 of the declaration is filled out if changes are made to the sales books of expired quarters (for which declarations have already been submitted). Like Section 9, Appendix No. 1 to Section 9 is completed by all taxpayers and tax agents who have the obligation to charge VAT for payment.
In the TIN and KPP fields, indicate the TIN and KPP of the taxpayer (tax agent), respectively. In the "Page" field - serial number of the page.
Sections 10 and 11 are completed by:
Sections 10 and 11 reflect information from the invoice journal. And section 12 of the VAT return for the 2nd quarter of 2017 is filled out by those who are exempt from VAT or who carry out transactions not subject to this tax. And at the same time issues invoices to the buyer with allocated VAT.
When filling out sections 10 and 11 of the reporting, one nuance must be taken into account. The magazine of the intermediary selling the consignor's goods may not pass the declaration control in the following situation. The commission agent reflected in the journal the invoice issued to the buyer, but did not include information about the seller in part 1. This is due to the fact that the consignor has not yet re-issued the invoice in the name of the buyer. But, as the Federal Tax Service explained to us, this situation should not exist. The intermediary needs to organize the work so that at the time of filling out the reports, the principals re-issue invoices. Then the intermediary will have everything filled out correctly.
View a sample declaration for the 2nd quarter (Q2) of 2017. You can download an example of filling out one file using the link below.
