All VAT payers are required to submit VAT returns at the end of each quarter (approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/ [email protected]). Declarations can be submitted by them to the IFTS only in in electronic format by transmission via telecommunication channels - TKS (Article 163, paragraph 5 of Article 174 of the Tax Code of the Russian Federation).
commercial organization, which simply sells and buys goods (does not fulfill the duties of a VAT tax agent, does not perform export operations, does not work as an intermediary) must fill in the declaration:
You may also need to complete Section 7 tax return by VAT. It reflects transactions not subject to VAT, including those exempted from VAT.
The remaining sections of the declaration also have their purpose and must be filled out by those taxpayers and tax agents who had in the past period. For example, if you are acting as a tax agent for VAT, you will also need to fill out section 2 of the declaration.
Completing the VAT return begins with the title page. It takes place according to general rules(Section III of the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / [email protected]). Here you need to be more careful with. Since it is perhaps the easiest to make a mistake in it.
Data on invoices registered in the purchase book, for which tax is deductible, are indicated in section 8 (operation type code, invoice number and date, seller's TIN and KPP, purchase value on the invoice, VAT amount accepted deduction, etc.). And information about invoices registered in the sales book should be reflected in section 9 (operation type code, invoice number and date, buyer's TIN and KPP, sales value on the invoice, VAT amount at a certain rate, etc.) .
Based on the information contained in sections 8 and 9, section 3 of the declaration is completed. And after section 3, you can proceed to filling in section 1.
It is better to figure out how to fill out a VAT tax return using a sample of a completed VAT return for the 1st quarter of 2017. It is listed on the page. The declaration was drawn up on the condition that the organization purchased goods on January 23, 2017 in the amount of 896,800 rubles. (including VAT 136,800 rubles) and shipped on 01/26/2017 products in the amount of 1,062,000 rubles. (in view of VAT).
Note that in 2018, the procedure for filling out the declaration has not changed.
By the 20th day of the month following the tax period (quarter).
If the last day of the deadline for filing a declaration falls on a weekend and (or) a non-working holiday, then the deadline is considered to be the next working day following it (clause 7, article 6.1 of the Tax Code of the Russian Federation).
The declaration may be submitted by the taxpayer in person, or through his representative, or by mail, or via telecommunication channels (in electronic form).
Day of submission of the declaration in tax authority it is considered (clause 8 of the Procedure for filling out the declaration):
For persons selling VAT-free goods (works, services) or exempted from fulfilling the obligations of a VAT taxpayer under Art. 145 of the Tax Code of the Russian Federation, the deadlines for filing, if they issue an invoice indicating the amounts of VAT, are established in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation. These persons are required to file a tax return by the 20th day of the month following the tax period (quarter).
For persons who are not VAT taxpayers, if they issue an invoice indicating the amount of VAT, the issue of the deadline for submitting a tax return is debatable.
According to par. 6 clause 3 of the Procedure for filling out the declaration, non-payers of VAT are required to submit a declaration if they issue an invoice indicating the amount of VAT.
Meanwhile, the liability under Art. 119 of the Tax Code of the Russian Federation, for failure to submit a declaration within the prescribed period, cannot be applied to these categories, since they are not recognized as VAT taxpayers. As the courts point out, persons who are not VAT payers do not fall under the concept of taxpayers (tax agents) listed in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation. Therefore, they are not required to submit a declaration. See on this issue the Decree of the Federal Antimonopoly Service of the West Siberian District of April 26, 2007 N F04-2469 / 2007 (33681-A70-6), F04-2469 / 2007 (33930-A70-6), the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of October 30, 2007 N 4544/07 in case N A65-6621/2006-CA1-7 and others.
According to clause 4 of the Procedure for filling out the declaration, it is drawn up on the basis of sales books, purchase books and register data accounting taxpayer (tax agent), and in cases established by the Tax Code of the Russian Federation - on the basis of data from registers tax accounting taxpayer (tax agent).
General requirements that must be observed when filling out the declaration are given in sec. II Procedure for filling out the declaration. They are as follows.
The declaration is filled in with a ballpoint or fountain pen, in black, purple or blue. It is allowed to print the declaration on a printer.
Moreover, if the declaration is submitted on paper, then it is submitted only in the form of an approved machine-oriented form.
Correction of errors by a corrective means is unacceptable. Double-sided printing of the declaration on paper is not allowed. It is not allowed to fasten the sheets of the declaration, leading to damage to the paper carrier.
Only one indicator is indicated in each field of the declaration. If the indicator is missing, a dash should be added. The fields are filled with numerical indicators from left to right.
The exception is indicators whose values are a date, a proper fraction, or a decimal fraction. A proper or decimal fraction in an approved machine-specific form corresponds to two fields separated by either a "/" (slash) or a "." (dot) respectively. The first field corresponds to the numerator of the correct fraction (the integer part of the decimal fraction), the second - to the denominator of the correct fraction (the fractional part of the decimal fraction).
Fractional numeric indicators are filled in the same way as the rules for filling integer numeric indicators. A situation may arise when there are more cells to indicate the fractional part than numbers. Then in this case a dash is put in the last free cells.
To indicate the date, three fields are used in order: day (a field of two characters-places), month (a field of two characters) and year (a field of four characters-places), separated by a dot.
The declaration has continuous numbering, which is entered in the "Page" field. after filling out all the sheets.
The indicator "OKATO Code", which has eleven cells, is reflected from the first cell. If the declaration is filled in manually, then the text fields are filled in capital printable characters. Unfilled cells are crossed out. In this case, the dash is a straight line drawn in the middle of the free cells along the entire length of the field.
If the declaration is filled in by machine, then the Courier New font is used, 16 - 18 points high.
According to paragraph 17 of Sec. II of the Procedure for filling out the Declaration, all values of the cost indicators of the Declaration are indicated in full rubles. Values of indicators less than 50 kopecks. discarded, and 50 kopecks. and more are rounded up to the full ruble.
The VAT tax return consists of the following sections:
Title page
filled in by the taxpayer, except for the section "To be filled out by an employee of the tax authority".
On all sheets at the top of the declaration, the TIN and KPP are indicated. If the TIN of the organization consists of 10 characters, then in the zone reserved for recording the indicator "TIN" and consisting of 12 cells, zeros are entered in the first two cells.
TIN and KPP for Russian organization specified according to:
TIN and KPP for the largest taxpayers are indicated according to:
TIN and KPP for a foreign organization operating in the territory of the Russian Federation are indicated at the location of the branch of the foreign organization or at the location real estate and vehicles of a foreign organization that has immovable property and vehicles on the territory of the Russian Federation, according to:
For individual The TIN is indicated in accordance with the Certificate of registration with the tax authority of an individual at the place of residence in the territory of the Russian Federation in the form N 12-2-4, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12 / 309, or in the form N 09-2-2, approved by the Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178.
When submitting a primary declaration, the code 0 is indicated in the first cell in the indicator zone "Adjustment number". If an amended declaration is submitted, then code 1 is indicated in the first cell.
In the "Tax period" zone, a code is indicated in accordance with the codes given in Appendix No. 3 to the Procedure for filling out the declaration. The code of the tax authority to which the Declaration is submitted is indicated in the documents cited in paragraph 20 of section. III Order filling out a tax return.
The indicator "At the location (registration) (code)" indicates code 400 (at the place of registration of the taxpayer).
Below is the full name of the Russian organization (or the name of a branch of a foreign organization operating in the Russian Federation) in accordance with the constituent documents. If the taxpayer is an individual entrepreneur or an individual acting as a tax agent, then his last name, first name, patronymic (in full, without abbreviations, in accordance with an identity document) are indicated.
View Code economic activity the taxpayer is indicated in accordance with the All-Russian Classifier of Economic Activities OK 029-2001 (OKVED), introduced by the Decree State Committee of the Russian Federation on standardization and metrology dated 06.11.2001 N 454-st.
In addition, the title page of the declaration indicates the number contact phone taxpayer, the number of pages on which the declaration is drawn up, and the number of sheets of supporting documents or their copies, including documents or their copies confirming the authority of the taxpayer's representative, attached to the declaration.
For organizations, the accuracy and completeness of the information specified in the tax return is confirmed by the signature of the head of the organization, indicating his last name, first name, patronymic. The date of signing the declaration is affixed and certified with a seal.
Individual entrepreneurs and individuals who are not recognized as individual entrepreneurs confirm the accuracy and completeness of the information with their signature with the date of signing.
If the tax return is submitted by a representative of the taxpayer - an individual or a legal entity, then in the "Representative" field, either the last name, first name, patronymic, or the full name of the organization are indicated, respectively.
When submitting a declaration by a representative of a taxpayer - an individual, the personal signature of the representative of the taxpayer, the date of signing, and the type of document confirming the authority of the representative of the taxpayer is indicated.
When submitting a declaration by a representative of a taxpayer - a legal entity, the signature of the head of the authorized person, certified by the seal of the legal entity - representative of the taxpayer, and the date of signing shall be affixed.
The line "Name of the document confirming the powers of the taxpayer's representative" shall indicate the type of document confirming the powers of the taxpayer's representative.
Section 1 "The amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer".
This section is required to be completed by all taxpayers. Line 030 "The amount of tax calculated for payment to the budget, in accordance with paragraph 5 of Article 173 tax code Russian Federation" is filled in in case of issuing an invoice with the allocation of the amount by persons who are not VAT payers, or are exempt from tax, or sell goods (works, services) that are not subject to VAT. This amount is payable to the budget under a special rule in accordance with paragraph 4 of Article 174 of the Tax Code of the Russian Federation, i.e. based on the results of each tax period based on the corresponding sale of goods (works, services) for the expired tax period no later than the 20th day of the month following the expired tax period.
OKATO code is indicated on line 010. It is filled in in accordance with All-Russian classifier objects of administrative-territorial division OK 019-95, approved by the Decree of the State Standard of Russia dated July 31, 1995 N 413.
Line 020 indicates the code budget classification(KBK).
Line 040 indicates the amount of tax calculated for payment to the budget. Line 050 indicates the amount of tax to be refunded from the budget. Thus, lines 040 and 050 are filled in depending on the situation. The data specified in line 040 or 050 of Sec. 1 of the declaration is formed according to the data reflected in sec. 3 declarations.
When filling in lines 040 and 050, the following equalities must be fulfilled:
If ((p. 230 section 3 + p. 020 section 6) - (p. 240 section 3 + p. 010 section 4 + p. 010 section 5 (according to gr. 3 and according to gr. 5) + page 030 section 6)) > or = 0, then line 040 is filled.
If ((p. 230 section 3 + p. 020 section 6) - (p. 240 section 3 + p. 010 section 4 + p. 010 section 5 (according to gr. 3 and according to gr. 5) + page 030 section 6))< 0, то заполняется строка 050.
If line 040 is filled in as a result of calculations based on the results of the tax period, then the tax is payable to the budget in equal installments, no later than the 20th day of each of the three months following the expired tax period (clause 1, article 174 of the Tax Code of the Russian Federation).
Section 2 "The amount of tax payable to the budget according to the data of the tax agent".
This section is filled out only by persons performing the duties of a VAT tax agent.
Section 2 is filled in by the tax agent separately:
In the event that there are several contracts for one person (foreigner, lessor, seller, etc.), then Sec. 2 is filled in on one page.
According to paragraphs 3 and 4 of Art. 174 of the Tax Code of the Russian Federation, tax agents submit a declaration and pay tax at their location or at the place of residence of an individual (for individual entrepreneurs).
At the same time, it is worth remembering that if the tax agent is unable to withhold the tax, then he is obliged to inform the tax authority about the impossibility of withholding the tax and about the amount of the taxpayer's debt.
On line 010, the authorized branch of a foreign organization registered with the tax authorities as a taxpayer shall indicate the checkpoint of the branch of the foreign organization for which the authorized branch submits sect. 2 declarations and pays tax.
On line 020, the tax agent indicates the name of the payer (an unregistered foreign organization; a landlord - a state authority; a seller of state property; a debtor when selling property during a bankruptcy procedure).
The exception is sellers of confiscated property, property sold by a court decision in accordance with paragraph 4 of Art. 161 of the Tax Code of the Russian Federation (with the exception of bankruptcy proceedings), and ship sellers in accordance with paragraph 6 of Art. 161 of the Tax Code of the Russian Federation. These categories do not complete line 020.
If the person specified in line 020 has a TIN, it is given in line 030.
Lines 040 and 050 indicate BCC and OKATO, respectively.
Line 070 indicates the code of the transaction carried out by tax agents. The codes are indicated in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
The amount of tax calculated by the tax agent for payment to the budget is indicated in line 060.
When acquiring goods (works, services) from foreign persons who are not registered with the tax authorities of the Russian Federation, tax agents determine the tax base in accordance with paragraph 1 of Art. 161 of the Tax Code of the Russian Federation, i.e. as the amount of income from the sale of goods (works, services) including tax. The tax base is determined for each transaction with a foreign person.
When determining the tax base, the tax agent must also remember that if he paid for goods (works, services) foreign exchange, then his expenses for the purchase of goods (works, services) are recalculated into rubles on the date of shipment or on the date of payment, depending on what happened earlier (clause 3 of article 153 of the Tax Code of the Russian Federation). The tax rate is taken equal to 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation).
Tax agents who purchase works and services from foreign organizations that are not registered with the tax authorities of the Russian Federation, on line 060 indicate the amount of VAT that was paid to the budget simultaneously with the payment Money foreign organization in accordance with paragraph 4 of Art. 174 of the Tax Code of the Russian Federation (paragraph 3, clause 37.6 of the Procedure for filling out the declaration). The exception is non-monetary forms of payment.
When renting state and municipal property, the tax agent determines the tax base as the sum rent including tax (clause 3, article 161 of the Tax Code of the Russian Federation). The tax base is determined by the tax agent separately for each leased property. The amount of tax is determined by the tax agent when paying for the rent, that is, either at the time of advance payment (partial payment) for the services being purchased, or at the time of payment (partial payment) for already purchased services. The estimated tax rate is applied - 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation).
When acquiring state and municipal property, the tax agent determines the tax base as the amount of income from the sale (transfer) of this property, including tax. The tax base is determined separately for each transaction for the sale (transfer) of the said property. The amount of tax is determined by the tax agent when paying for property, that is, at the time of advance payment (partial payment) of the acquired property or at the time of payment (partial payment) of already acquired property. The estimated tax rate is applied - 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation).
When selling on the territory of the Russian Federation confiscated property, property sold by a court decision, the tax agent determines the tax base based on the market price of the property (values) being sold. The tax rate is 18% (clause 3, article 164 of the Tax Code of the Russian Federation). The tax base is determined, as in the case of normal sales, on the date of shipment and (or) receipt of an advance payment against future deliveries.
When selling goods (works, services) of foreign persons that are not registered with the tax authorities of the Russian Federation, under intermediary agreements, the tax agent determines the tax base as the cost of such goods (works, services), property rights taking into account excises (for excisable goods) and without including the amount of tax in them (clause 5, article 161 of the Tax Code of the Russian Federation).
The moment of determining the tax base is the earliest of the following dates:
The tax rate of the VAT rate is 18% or 10% (clauses 2, 3, article 164 of the Tax Code of the Russian Federation).
It should be noted that for the last two categories (when selling confiscated property and when selling goods of foreign persons under intermediary agreements), line 060 is filled in in a special manner.
So, line 080 indicates the amount of tax calculated by the tax agent for shipped goods (work, services, property rights).
Line 090 indicates the amount of tax calculated by the tax agent from the payment received (partial payment) on account of the forthcoming shipment (performance of work, provision of services, transfer of property rights). In other words, line 090 indicates "advance" VAT.
Line 100 is filled in if the moment of determining the tax base was the day of payment (partial payment) against upcoming deliveries in the previous tax period, and the day of shipment (performance of work, provision of services, transfer of property rights) falls on the next (i.e., current) tax period. Thus, line 100 is filled in the current quarter, if in the previous tax return in section. 2 line 090 indicated the amount of "advance" VAT. In other words, the VAT paid on the advance is deductible. The deduction is possible in a share not exceeding the amount of tax calculated upon shipment of goods (performance of work, provision of services, transfer of property rights), for the upcoming delivery of which an advance payment has been received (clause 37.8 of the Procedure for filling out the declaration).
Therefore, line 060 will be filled in as follows:
Line 060 = page 090 if line 080 = 0
or
Line 060 = page 080 if line 090 = 0.
If in previous quarters a value was indicated on line 090 (i.e., tax was calculated from the advance), then
line 060 = (p. 080 + p. 090) - p. 100.
Section 3 "Calculation of the amount of tax payable to the budget on transactions taxed at tax rates provided for in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation" .
This section is filled in by VAT taxpayers who carry out transactions taxed at rates of 10, 18 and the estimated rate (18/118 or 10/110).
Conditionally sect. 3 can be divided into two parts:
Lines 010 - 040 reflect the tax base(column 3) and the amount of calculated VAT (column 5) on shipped goods (work performed, services rendered). The tax base in this case is equal to the value of shipped goods (works, services, property rights). The tax rate is applied depending on the type of goods (works, services) sold - 10%, 18% or the estimated rate.
Operations are not reflected in lines 010 - 040:
In addition, lines 010 - 040 also do not reflect the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (performance of work, provision of services).
The amount of VAT calculated on the transactions specified in lines 010 - 040 is indicated in column 5.
It is then calculated as follows:
Line 050 indicates in column 3 the tax base for the sale of the enterprise as a property complex, in column 5 - the amount of calculated VAT. The tax base in this case is determined separately for each of the types of assets of the enterprise (clause 1, article 158 of the Tax Code of the Russian Federation). The tax rate is applied at a rate of 15.25% (regardless of what asset of the enterprise is being sold). The exception is property, the sale of which is not subject to VAT in accordance with Art. 149 of the Tax Code of the Russian Federation. It does not calculate VAT.
On line 060, in column 3, the cost of construction and installation work performed for own consumption is indicated, in column 5 - the amount of calculated VAT. The tax base is defined as the cost of construction and installation work performed for own consumption, calculated on the basis of all actual expenses of the taxpayer for their implementation (clause 2, article 159 of the Tax Code of the Russian Federation).
The moment of determining the tax base when performing construction and installation works for own consumption in accordance with paragraph 10 of Art. 167 of the Tax Code of the Russian Federation is the last day of each tax period. The tax rate is assumed to be 18%.
Line 070 shall indicate in column 3 the amounts of payment, partial payment received on account of the forthcoming deliveries of goods (works, services), transfer of property rights, in column 5 - the amount of calculated VAT.
Line 070 is not filled in when selling goods (works, services) with a production cycle of more than 6 months, if the organization has exercised the right granted by paragraph 13 of Art. 167 of the Tax Code of the Russian Federation.
Assignees also on line 070 indicate the amounts of advances received by the reorganized (reorganized) organization.
The tax base upon receipt of an advance is determined as the amount of payment received, including VAT (paragraph 2, clause 1, article 154 of the Tax Code of the Russian Federation). Estimated tax rate is accepted.
Line 070 box 5 = line 070 box 3 x 18/118 + line 070 box 3 x 10/110.
In line 080, column 3 shall reflect amounts related to settlements for payment of taxable goods (works, services), column 5 - the amount of calculated VAT.
The tax base in this case is determined in accordance with paragraph 1 of Art. 162 of the Tax Code of the Russian Federation. Estimated tax rate is accepted.
Lines 090 - 110 indicate the amount of tax to be restored.
It should be noted here that line 090 indicates all amounts of VAT to be recovered. Line 100 reflects VAT amounts that were accepted for deduction in previous periods, and are now subject to recovery in connection with transactions for the sale of goods (works, services) taxable at a rate of 0%.
Line 110 reflects the amount of VAT that is subject to recovery for payment to the budget in cases of changes in the terms (or termination) of the contract and the return of advance amounts under this contract (if VAT from the advance was accepted for deduction), as well as in the event of the right to deduct on shipped goods, if "advance" VAT was previously deductible for the corresponding transaction (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).
On line 120, column 5 reflects the total amount of VAT for the past tax period:
Line 120 = page 010 + page 020 + page 030 + page 040 + page 050 + page 060 + page 070 + page 080 + page 090.
Lines 130 - 210 reflect the amount of tax deductible in accordance with Art. Art. 171, 172 of the Tax Code of the Russian Federation, as well as in accordance with paragraph 8 of Sec. I "The procedure for applying indirect taxes when importing goods" of the Regulations on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when moving goods between the Russian Federation and the Republic of Belarus.
Line 130 reflects:
Line 140 reflects the amounts of "input" VAT from contractors (customers-developers) when they carry out capital construction of fixed assets, accepted for deduction in the manner specified in paragraph 5 of Art. 172 of the Tax Code of the Russian Federation, and taking into account the features established by Art. 3 of the Federal Law of July 22, 2005 N 119-FZ.
In this case, we are talking about the amounts of "input" VAT on contract work during capital construction completed before 01/01/2006 (parts 1, 2, article 3 of the Federal Law of July 22, 2005 N 119-FZ).
The amounts reflected in line 140 are taken into account in the total amount of deductions reflected in line 130.
On line 150, buyers indicate the amounts of VAT presented by sellers when transferring advance payments. The deduction is made on the basis of paragraph 12 of Art. 171 and paragraph 9 of Art. 172 of the Tax Code of the Russian Federation. Subsequently, VAT recovery from advances is carried out according to line 110 of Sec. 3.
When filling out lines 110 and 150 of Sec. 3, questions may arise regarding deliveries for which both advance payments and shipment took place in the same tax period. There are no special features in the Procedure for filling out the declaration for such deliveries and transactions. There are two options for filling lines 110 and 150:
Line 160 shall indicate the amounts of VAT on construction and installation works performed for own consumption. According to par. 2 p. 5 art. 172 of the Tax Code of the Russian Federation, deductions of accrued VAT on construction and installation work performed for own consumption are made in the same tax period when it was accrued. In other words, the amounts of VAT on construction and installation works performed for own consumption are reflected in the reporting (tax) period in section. 3 and on line 060, and on line 160.
Lines 170 - 190 reflect the amounts of VAT paid on the importation of goods into the customs territory of the Russian Federation. The list of goods that are not subject to taxation (exempted from taxation) is provided for by Art. 150 of the Tax Code of the Russian Federation.
Line 180 indicates the amounts of VAT paid at customs for all goods, line 190 - the amounts of VAT paid when importing goods from the Republic of Belarus (clause 8, section I of the Regulations on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when moving goods between the Russian Federation and the Republic of Belarus).
In this case, the equality must be satisfied:
Line 170 = page 180 + page 190.
On line 200, the seller reflects the VAT amounts previously calculated from the prepayment amounts and accepted for deduction in accordance with paragraph 6 of Art. 172 of the Tax Code of the Russian Federation in the reporting period in connection with the fulfillment of obligations for the shipment of goods (performance of work, provision of services). For a reorganized (reorganized) organization, line 200 is filled in after the transfer of the debt to the successor (clause 1, article 162.1 of the Tax Code of the Russian Federation).
The successor on line 200 indicates the amounts of VAT calculated from advance payments by the reorganized (reorganized) organization, which are accepted for deduction after the date of sale of the relevant goods (works, services) (paragraphs 2 - 4 of article 162.1 of the Tax Code of the Russian Federation).
The amounts of the advance payment received and the amount of VAT calculated on these amounts are reflected in line 070, section 3 in the advance payment period. Then, after the shipment of goods (works, services), line 200 indicates the amounts of VAT calculated from the amounts of advance payments received earlier.
Line 210 reflects the deductible amount of VAT actually transferred by the taxpayer to the budget as a buyer - tax agent.
Tax agents fill in line 210 in the following cases:
Line 210 is also filled in by the tax agent when selling goods (works, services) in the event of the return of goods or refusal of goods (works, services) and in the event of termination (change of conditions) of the contract and return of the advance (clause 5 of article 171 of the Tax Code of the Russian Federation).
Line 210 indicates the amount of VAT reflected in line 060, section 2. In other words, the VAT calculated by the tax agent is first indicated on line 060, section 2 and then this amount is accepted for deduction, and, accordingly, is indicated in line 210 of Sec. 3.
According to the norms of paragraph 3 of Art. 171, Art. 172 of the Tax Code of the Russian Federation, a tax agent has the right to deduct VAT in the tax period in which these amounts of tax were actually paid to the budget.
The Ministry of Finance of Russia in its Letters (dated July 15, 2009 N 03-07-08 / 151, dated April 7, 2008 N 03-07-08 / 84) also indicates that the deduction by the tax agent is made in the period of actual payment of VAT to the budget.
Arbitration practice in this matter supports the position of the Ministry of Finance of Russia (see Resolutions of the FAS of the Moscow District dated November 30, 2009 N KA-A41 / 12049-09 in case N A41-9169 / 09, FAS of the Volga District of 06/02/2009 in case N A55-17122 / 2008, FAS of the West Siberian District dated 05.24.2006 N F04-3085 / 2006 (22778-A27-26) in case N A27-34349 / 05-6).
Line 220 is the final line for calculating the VAT amounts to be deducted.
Line 220 = page 130 + page 150 + page 160 + page 170 + page 200 + page 210.
Lines 230 and 240 reflect the amount of tax payable to the budget or the amount of tax to be reduced, respectively, calculated under Sec. 3.
If page 120 - page 220 > or = 0, then line 230 is filled.
If p. 120 - p. 220< 0, то заполняется строка 240.
The values of the indicators of lines 230 and 240 are involved in the calculation of the values of the indicators of lines 040 and 050 of Sec. 1 (paragraph 3, paragraph 34.3 and paragraph 2, paragraph 34.4 of the Procedure for filling out the declaration).
Appendix N 1 to Sec. 3 "VAT amount to be recovered and paid to the budget for the reporting year and previous reporting years" .
This Appendix is filled out only once a year (simultaneously with the declaration for the last tax period of the calendar year). The Appendix is filled in in cases of recovery of VAT amounts previously accepted for deduction on property in respect of which construction and installation work was carried out, the property was used for VAT-taxable transactions (accordingly, a tax deduction was applied under clause 6 of article 171 of the Tax Code of the Russian Federation), when in the future, such property is used to carry out the operations specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, i.e. begins to be used in VAT-free activities.
In this case, we are talking about the following property:
At the same time, there are two exceptions to this rule (it is not necessary to restore VAT):
Accordingly, for fully depreciated and for facilities that have been put into operation for more than 15 years, Appendix No. 1 to Sec. 3 is not filled.
According to par. 5 p. 6 art. 171 of the Tax Code of the Russian Federation, restoration is carried out within 10 years, starting from the year in which depreciation began to accrue on this property. The amount of VAT to be recovered in each year (out of ten years) is determined as 1/10 of the amount of tax accepted for deduction in the share attributable to non-taxable transactions, calculated for each of these ten years.
The application is filled in for each property (fixed asset). For example, if a taxpayer has two items of fixed assets that have begun to be used in non-VATable activities, then two Annexes No. 1 to Sec. 3.
For real estate objects put into operation before 01.01.2006, the procedure of paragraph 6 of Art. 171 of the Tax Code of the Russian Federation does not apply. Consequently, for such objects, VAT must be restored in accordance with paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, i.e. simultaneously and proportionally residual value object.
Lines 010 - 070 indicate data on the object (its name, location address, date of commissioning, start date of depreciation, cost of the object and the amount of VAT accepted for deduction). At the same time, the data of lines 010 - 070 do not change throughout the entire period of restoration of tax amounts.
On line 030, operation codes are indicated in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
Line 040 (date of commissioning) is filled in according to accounting data.
The date indicated on line 050 (depreciation start date) must match the date indicated in the first line of column 1 on line 080. On line 060, the value of the object is indicated excluding VAT amounts.
In column 1, on line 080, the first line indicates the calendar year in which depreciation was started according to tax accounting data. In subsequent calendar years, this column indicates the calendar years in ascending order.
Column 2 on line 080 reflects the date of commencement of the use of the property in VAT-free activities.
If during the calendar year the object was not used in activities not subject to VAT, then dashes are put on line 080 in columns 2 - 4.
Column 3 on line 080 indicates the share of goods (works, services) shipped in the calendar year, property rights not subject to VAT and specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, in total cost goods (works, services) shipped in a calendar year. The share is indicated as a percentage and rounded to the nearest decimal place.
Column 4 on line 080 reflects the amount of VAT to be recovered and paid to the budget for the property for the calendar year for which Appendix No. 1 is drawn up:
Line 080 column 4 = line 070 x 1/10 x line 080 column 3 / 100.
The amount of VAT reflected in line 080 column 4 for the calendar year for which the tax is restored (and therefore the Appendix is filled out) is transferred to line 090 section. 3 for the last tax period.
Annex No. 2 to Sec. 3 "Calculation of the amount of tax calculated on transactions for the sale of goods (works, services), transfer of property rights, and the amount of tax deductible by a foreign organization carrying out entrepreneurial activity on the territory of the Russian Federation through its subdivisions (representative offices, departments).
This Appendix is filled out only by foreign organizations registered with the tax authorities as a taxpayer.
According to paragraph 3 of Art. 144 of the Tax Code of the Russian Federation, foreign organizations that have several divisions (representative offices, branches) on the territory of the Russian Federation independently choose the division at the place of tax registration of which they will submit tax returns and pay tax. A foreign organization is obliged to notify in writing the tax authorities at the location of its branches registered in the territory of the Russian Federation.
Accordingly, Appendix No. 2 is filled in and submitted by the authorized branch of the foreign organization at its location. Appendix N 2 is a kind of decoding of Sec. 3, given for each division of a foreign organization.
Column 1 indicates the checkpoint of each subdivision of a foreign organization registered with the tax authorities, operations for the sale of goods (works, services) of which are reflected in the declaration.
Column 2 indicates the amount of VAT calculated on transactions subject to taxation carried out by the relevant division. This includes the amount of VAT recovered.
Column 3 indicates the amount of tax deductions attributable to the relevant unit.
When filling in columns 2 and 3, the following equalities must be observed:
Section 4 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application tax rate 0 percent for which it is documented" .
This section is filled in by taxpayers engaged in export operations, as well as works, services related to the production and sale of goods for export, which are collected required package documents within the period specified in par. 1 p. 9 art. 165 of the Tax Code of the Russian Federation, - within 180 days.
For the period from July 1, 2008 to March 31, 2010 inclusive, the period for confirmation of export is 270 calendar days (ie, increases by 90 days). Corresponding changes have been made to paragraph 9 of Art. 165 of the Tax Code of the Russian Federation, paragraph 1 of Art. 1 of the Federal Law of December 27, 2009 N 368-FZ.
The moment of determining the tax base for the export of goods is the last day of the month in which the package of documents is collected (clause 9, article 167 of the Tax Code of the Russian Federation). When the package of documents is collected, Sec. 4 tax returns. According to paragraph 10 of Art. 165 of the Tax Code of the Russian Federation, documents confirming the tax rate are submitted simultaneously with the tax return.
Documents to be submitted along with the declaration:
In column 1, section 4 reflects the operation codes in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
Column 2 for each transaction code reflects the tax bases for the expired tax period for which the declaration is submitted, taxable at a tax rate of 0%. The tax base is equal to the cost of goods (works, services) sold, for which there is confirmation of the 0% rate.
Column 3 for each code reflects the amounts of "input" VAT on goods (works, services, property rights) used in the sale of goods (works, services), for which the validity of applying the 0% rate is confirmed. Column 3 shows:
In column 4, for each transaction code, the amount of tax previously calculated on export transactions for which the validity of applying the 0% rate has not been confirmed is indicated. According to par. 2 p. 9 Art. 165, par. 2 p. 9 Art. 167 of the Tax Code of the Russian Federation, if within 180 days (between 07/01/2008 and 01/01/2011 - 270 days) the taxpayer does not confirm the right to apply the 0% rate, i.e. does not collect a complete package of documents, he is obliged to charge VAT at a rate of 18%. This amount of tax is reflected in column 3 of Sec. 6 of the declaration for the period in which the application of the 0% rate was not confirmed (i.e. for the period in which 180 (90) calendar days have elapsed from the date of shipment).
Column 5 for each transaction code shall indicate the amount of VAT previously accepted for deduction on goods (works, services) for which the validity of applying the 0 percent tax rate has not previously been documented. This amount of tax is reflected in column 4 of section. 6 previous tax periods (i.e. for the period in which 180 (90) calendar days have elapsed from the date of shipment).
Line 010 is the final line. It calculates total amount tax accepted for deduction on transactions of sale of goods (works, services), the validity of the application of the 0% rate for which is confirmed.
Line 010 = sum of values in column 3 + sum of values in column 4 - sum of values in column 5.
The indicator of line 010 is taken into account when calculating the indicators of lines 040 and 050 of Sec. 1 (paragraph 3, paragraph 34.3 and paragraph 2, paragraph 34.4 of the Procedure for filling out the declaration).
Section 5 "Calculation of the amount of tax deductions for transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which was previously documented (not confirmed)" .
This section is filled in by taxpayers engaged in export operations, as well as works, services related to the production and sale of goods for export, for which the validity of applying the 0% rate was confirmed (not confirmed) in previous tax periods, and the right to apply tax deductions for these operations occurred only in the current period, i.e. the period for which the declaration is submitted.
Section 5 is completed for each tax period in which the validity of applying the zero rate was confirmed (not confirmed) and the right to tax deductions has not yet arisen.
According to details" Reporting year" and "Tax period" reflect the data on the year and tax period indicated on the title page of the declaration for the corresponding period (i.e. the declaration in which export operations were previously reflected, the validity of applying the 0% rate for which was confirmed).
Column 2 for each transaction code reflects the tax bases for transactions for the sale of goods (works, services) taxable at a rate of 0%, the validity of which for these transactions is documented in the period indicated by the details "Reporting year" and "Tax period".
Column 3 for each transaction code reflects tax deductions, i.e. the amount of "input" VAT on goods (works, services, property rights) purchased for the sale of exported goods (works, services). The validity of applying the 0% rate for these transactions was documented in the period indicated by the details "Reporting year" and "Tax period", and the right to include "input" VAT in tax deductions arose from the taxpayer in the current tax period (i.e. e. the period for which the declaration is filled).
In other words, column 3 reflects:
Line 010, column 3, indicates the total amount of VAT deductible for each page of section. 5.
Line 010 = sum of indicators in column 3.
Columns 4 and 5 are intended to reflect the tax base and tax deductions for transactions for which the zero rate has not been previously confirmed. Columns 4 and 5 are filled in similarly to columns 2 and 3.
Line 010 column 5 indicates the total amount of VAT deductible for each page of section. 5.
Line 010 = sum of indicators in column 5.
The values of the indicators in columns 3 and 5 of line 010 are involved in the calculation of the values of indicators in lines 040 and 050 of Sec. 1 of the declaration (paragraph 3, clause 34.3 and paragraph 2, clause 34.4 of the Procedure for filling out the declaration).
Section 6 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which is not documented" .
This section is filled in by taxpayers engaged in export operations, as well as works, services related to the production and sale of goods for export, who did not collect the required package of documents within the period established by par. 1 p. 9 art. 165 of the Tax Code of the Russian Federation, - within 180 days.
For the period from July 1, 2008 to March 31, 2010 inclusive, the period for export confirmation is 270 calendar days. Corresponding changes have been made to paragraph 9 of Art. 165 of the Tax Code of the Russian Federation, paragraph 1 of Art. 1 of the Federal Law of December 27, 2009 N 368-FZ.
According to paragraph 3 of Art. 5 of Law N 368-FZ of the provisions of par. 6 p. 9 art. 165 and par. 4 p. 9 Art. 167 of the Tax Code of the Russian Federation (as amended by Law N 368-FZ) apply to legal relations that arose from 07/01/2008, and are applied until 01/01/2011.
The moment of determining the tax base for the export of goods is the last day of the month in which the package of documents is collected (clause 9, article 167 of the Tax Code of the Russian Federation).
According to par. 2 p. 9 Art. 165, par. 2 p. 9 Art. 167 of the Tax Code of the Russian Federation, if within 180 days (between 07/01/2008 and 01/01/2011 - 270 days) the taxpayer does not confirm the right to apply the 0% rate, i.e. does not collect a complete package of documents, he is obliged to charge VAT at a rate of 18%. The tax is calculated and paid no later than the 181st day from the date of placing the goods under the customs regime of export, but for the tax period in which the shipment took place, by filing an updated VAT return (Article 81, paragraph 2, clause 9, Article 165 , paragraph 2, paragraph 9, article 167 of the Tax Code of the Russian Federation).
Section 6 is filled out for the period when the shipment took place under an operation with an unconfirmed zero rate (paragraphs 20, 24, clause 3 of the Procedure for filling out the declaration).
Column 1 reflects the operation codes in accordance with Appendix N 1 to this Procedure.
Column 2 for each transaction code reflects the tax bases for transactions for the sale of goods (works, services) taxed at a rate of 0%, the validity of which for these transactions has not been documented. The tax base is equal to the cost of goods (works, services) sold.
Column 3 for each transaction code reflects the amount of VAT.
Column 3 = column 2 x 18 (10) / 100.
For goods (works, services, property rights) purchased for the sale of exported goods (works, services), the taxpayer has the right to deduct "input" VAT (clause 1 clause 2 article 171, clause 3 article 172 of the Tax Code of the Russian Federation ).
Column 4 for each transaction code reflects tax deductions, i.e. the amount of "input" VAT on goods (works, services, property rights) purchased for the sale of exported goods (works, services).
Column 4 reflects:
On line 010, column 2 indicates the total amount of the tax base, column 3 - the total amount of tax, column 4 - the total amount of tax deductions.
Line 010 column 2 = the sum of the indicators of column 2.
Line 010 of column 3 = the sum of the indicators of column 3.
Line 010 column 4 = the sum of the indicators of column 4.
Line 020 reflects the amount of tax payable to the budget, and line 030 - the amount of tax calculated to be reduced.
If line 010 column 3 > line 010 column 4, then line 020 = line 010 column 3 - line 010 column 4.
If line 010 column 3 > line 010 column 4, then line 030 = line 010 column 4 - line 010 column 3.
The indicators of lines 020 and 030 are involved in the calculation of the indicators of lines 040 and 050 of Sec. 1 of the declaration (paragraph 3, clause 34.3 and paragraph 2, clause 34.4 of the Procedure for filling out the declaration).
Section 7 "Operations not subject to taxation (exempted from taxation); operations not recognized as an object of taxation; operations for the sale of goods (works, services) the place of sale of which is not recognized as the territory of the Russian Federation; as well as the amount of payment, partial payment against future supplies of goods (performance of works, provision of services), the duration of the production cycle of which is more than six months.
This section is filled in by taxpayers or tax agents who carry out operations:
Section 7 is also filled in by taxpayers (tax agents) if advance payments have been received against future deliveries of goods (performance of work, provision of services) with a long production cycle.
In column 1 on line 010, operation codes are indicated in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
Articles 146 and 149 of the Tax Code of the Russian Federation were supplemented by new provisions introduced federal laws dated November 28, 2009 N 287-FZ and dated December 27, 2009 N 379-FZ.
In column 2 on line 010 for each code of a transaction not subject to taxation and a transaction not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, shall reflect the value of the sold (transferred) goods (works, services). The cost is indicated without VAT.
For transactions that are not recognized as an object of taxation under Art. 146 of the Tax Code of the Russian Federation, and for transactions where the territory of the Russian Federation is not recognized as the place of sale, columns 3 and 4 are not filled in (paragraph 3, clause 44.2 of the Procedure for filling out the declaration).
In column 3, in line 010, for each transaction code that is not subject to taxation, the cost of purchased goods (works, services), transactions for the sale of which are not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation, as well as the cost of goods (works, services) purchased from taxpayers who are exempted from fulfilling the duties of a taxpayer in accordance with Art. 145 of the Tax Code of the Russian Federation.
Column 4, line 010, for each tax-free transaction code, shall reflect the amounts of "input" VAT on the purchase of goods (works, services) or paid on the importation of goods into the customs territory of the Russian Federation, which are not deductible in accordance with clause 2 and 5 Art. 170 of the Tax Code of the Russian Federation.
Line 020 reflects the amount of payment received, partial payment against future deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months, according to the list determined by the Government of the Russian Federation. This List was approved by Decree of the Government of the Russian Federation of July 28, 2006 N 468.
At the same time, when receiving advance payments on account of the upcoming deliveries of goods (performance of work, provision of services) with a long production cycle, in accordance with paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, the taxpayer is obliged, simultaneously with the declaration, to submit a contract and a document confirming the duration of the production cycle of goods (works, services), indicating their name, production time, name of the manufacturer, issued to the specified taxpayer-manufacturer federal agency executive power, carrying out the functions of developing public policy and legal regulation in the field of industrial, military-industrial and fuel and energy complexes, signed by an authorized person and certified by the seal of this body.
Filling in the VAT declaration requires the accountant to have maximum concentration and knowledge of the nuances of document execution. How to fill out a VAT return correctly? What should I pay attention to when making an export declaration? Can I fill out a VAT return online? In this article, we will tell you the main subtleties of making a declaration and show the procedure for filling out the form using an example.
To begin with, we will tell you how to fill out a VAT return.
Starting from the reporting for the 1st quarter of 2019, the VAT return must be submitted in the form approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] in red. order of the department dated December 28, 2018 No. SA-7-3 / 853. You can download the form and find out about the changes made. The same order also establishes the rules for filling out a VAT return. We remind you that in most cases it is submitted electronically by TCS.
The basis for completing the VAT return is:
To check the correctness of filling, use the control ratios from the letter of the Federal Tax Service of the Russian Federation of March 23, 2015 No. GD-4-3 / [email protected]
Read more about the current control ratios in the material« How to check the VAT return (control ratios) .
The Declaration consists of a title page and 12 sections. Sections 3, 8 and 9 also have annexes.
The title page and section 1 are always submitted without fail.
Sections 2-12, as well as annexes, are included in the declaration only when the relevant operations are carried out (clause 3 of the Procedure for filling out a VAT tax return).
Read about the rules for filling out the declaration by tax agents in the article. How to fill out section 2 of the VAT return for a tax agent .
Consider an example of filling out a new VAT return for 2019.
On May 6, 2019, Elbrus LLC purchased a car for 2.5 million rubles. (including VAT 416,667 rubles). 06/03/2019 the car was sold for 2.9 million rubles. (including VAT 483,333 rubles).
The accountant of Elbrus LLC filled out the title page, indicating information from the constituent documents.
Further, the accountant transferred information about the amounts, dates, invoice numbers, as well as information about counterparties from the sales book and the purchase book to sections 9 and 8, respectively.
Based on these data, the accountant completed the summary section 3, reflecting:
Calculate the amount of tax payable and record it in line 200.
See also the order of filling in other lines of section 3:
Section 1 was completed last, because the final data on the amount of VAT payable or refundable is transferred here. Also reflected here OKTMO codes ( read more about them in the article Where to pay VAT and how and where to find the correct payment details?”) and KBK.
The remaining sections of the declaration are filled in if the data is available:
Consider the procedure for filling out a VAT declaration for export.
Now we will tell you how to fill out a VAT tax return for exporters. Separate sections of the declaration are provided for them - 4-6.
How to fill in the sections correctly, read the materials:
The rules for filling out a VAT tax return by an exporter from 07/01/2016 depend not only on whether he has documents confirming the export, but also on the type of goods shipped abroad:
Read more about confirming the 0% rate by collecting the full package of documents in the material What is the procedure for refunding VAT at a rate of 0% (obtaining confirmation) .
With regard to exports considered to be confirmed on time or not requiring such a deadline (for non-commodity goods), section 4 is filled in the VAT declaration.
For commodities for which it was not possible to collect documents within 180 days to confirm the right to a 0% rate, it is necessary to submit an amended declaration for the shipment period with section 6 completed. It will reflect the tax accrual at the rates applied in the Russian Federation of 18 or 10%, as well as tax deductions.
For more information on what to do in such a situation, read the article. What to do if the export is not confirmed within the deadline .
If the documents are collected later, after 180 days, then for the period in which they are collected, a declaration is submitted with section 4 completed, and the tax paid in connection with the non-confirmation of export is refunded in accordance with Art. 176, 176.1 of the Tax Code of the Russian Federation.
Section 5 is completed if the validity of applying the 0% rate has been confirmed earlier, but the right to VAT deductions has arisen only in the current period.
Errors in VAT declarations can have very sad consequences: from refusal to deduct to administrative, and in special cases - criminal liability. To avoid them, we recommend that you read our instructions.
The VAT return is submitted by payers of this tax, and sometimes by persons who do not pay it. For example, if a VAT non-payer has issued an invoice with a allocated tax amount or, by virtue of law, has acquired the duty of a tax agent.
Note! From 2019, all entities must pay VAT on the Unified Agricultural Tax, unless they have received an exemption under Article 145 of the Tax Code of the Russian Federation. They fill out the declaration in the general order.
The report is submitted in electronic form by all taxpayers. On paper, a VAT return will only be accepted by tax agents who do not pay their own VAT.
The form is submitted to the IFTS four times a year, for every quarter. The deadline for submission is the 25th day of the month following the reporting quarter. Reporting deadlines in 2019-2020 are in the following table:
From the reporting for the 1st quarter of 2019, the declaration form approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] (hereinafter referred to as the Order), but with adjustments made by the order dated December 28, 2018 No. SA-7-3/ [email protected] . The form includes 12 sections with applications, but not all of them need to be filled out.
The following table lists the sections of the VAT return, as well as the cases when subjects must complete them.
| Chapter | Who fills in / What is reflected |
| Title page | All |
| Section 1 | All |
| Section 2 | Tax agents |
| Section 3 | All those who performed taxable transactions. Reflects the calculation of the amount of tax payable / refundable |
| Section 4 | If activities were carried out at a VAT rate of 0%, and there are documents to confirm its legitimacy |
| Section 5 | If activities were carried out at a VAT rate of 0%, but there are no documents for confirmation |
| Section 6 | If the application of the 0% rate was previously declared, but the right to the benefit was received only in the current period |
| Section 7 | If there are transactions exempt from VAT |
| Section 8 | All those who performed taxable transactions. Purchase book data is displayed |
| Section 9 | All those who performed taxable transactions. Sales book data is displayed |
| Section 10 | Intermediaries reflect data on issued invoices |
| Section 11 | Intermediaries reflect data on received invoices |
| Section 12 | Non-payers of VAT when they issue invoices |
From the table above it can be seen that in most cases, organizations and individual entrepreneurs fill out the following sections of the declaration:
Filling in the remaining sections depends on the specifics of the activity.
VAT payers must file returns even if there are no indicators. In particular, this is necessary if:
In this case, only fill Title page and Section 1. In the lines intended to indicate the amount of tax, dashes are put.
On the first page of the VAT return, basic information about the subject, the submitted report and the tax authority:
| The code | Name |
| 116 | By place of setting individual entrepreneur to be registered as a taxpayer |
| 213 | At the place of registration of the organization as the largest taxpayer |
| 214 | At the place of registration of an organization that is not the largest taxpayer |
| 215 | At the place of registration of the successor who is not the largest taxpayer |
| 216 | At the place of registration of the legal successor, which is the largest taxpayer |
| 227 | At the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records |
| 231 | Location of the tax agent |
| 250 | At the place of registration of the taxpayer when fulfilling a production sharing agreement |
| 331 | At the place of business of a foreign organization through a branch of a foreign organization |
The second part of the title indicates the full name of the person who submits the declaration on behalf of the organization. If this is a third-party representative, the code "2" is affixed. If the representative is an organization, its name is indicated.
Title page of the VAT return
This section contains data on the amount of VAT. Here the OKTMO and KBK codes are filled in, as well as the tax amount. It is reflected in one of the lines:
Line 030 is filled in by entities that are not VAT payers or are exempt from it, if they issued invoices in the reporting period. In this line, they indicate the amount of tax, which in connection with this is payable to the budget.
This is what Section 1 of the VAT return looks like
Section 2 tax agents reflect the amount of tax payable, as well as information about the organization in whose interests they performed operations. Most often it is:
Section 2 must be completed on a separate sheet for each counterparty in respect of which the duties of a tax agent arose in the reporting period.
Note! Since 2018, it has arisen when buying non-ferrous and ferrous scrap and some other processed products.
Such purchasing agents, who do not pay VAT themselves, complete Section 2 collectively for all goods. AT line 060 they must indicate the amount of tax payable, and in lines 010-030 put handwriting.
This is the section in which calculation of the total amount of VAT. It can turn out to be positive, that is, to be paid to the budget, or negative - to be reimbursed from the budget.
The section consists of two pages and appendices. The first part is reserved for the calculation of VAT. Column 3 indicates the tax base, and column 5 - the amount of VAT on transactions that are reflected in the corresponding lines:
Completing section 3 of the VAT return
The second part of Section 3 is devoted to tax deductions . The filling rules are as follows:
Section 3, continued
Section 3 has two applications, which are filled in the following cases:
These sections are for reflect specific transactions related to the issuance or receipt of invoices that the subject made in the reporting period. The data in these sections comes from the books of purchases and sales, as well as the register of issued and received invoices.
Attention! At desk audit for VAT, the data of sections 8-12 pass. For each transaction, the information specified in the VAT declaration of the supplier and the buyer is compared. If inconsistencies are identified that lead to breaks in the VAT chain or a decrease in the amount of tax payable to the budget (unreasonable increase in deductions), Information system The IFTS will send a request for clarification.
AT Section 8 data from the shopping book is transferred. The section consists of two pages. It is filled in for each invoice for which a deduction is declared in the purchase book.
Section 9 is formed according to the data from the sales book. To be completed for each invoice issued.
There are annexes to Sections 8 and 9 that must be filled out if errors are found in the relevant sections of previously submitted returns, if they affect the tax amounts calculated in the reporting period.
Since 2019, in Section 9, line 036 has appeared for the code of the type of goods for exporters to the countries of the Customs Union. The same code must be indicated in line 116 of the annex to section 9.
Sections 10 and 11 contain data on intermediary activity and are filled in:
Such organizations indicate in Sections 10 and 11 information, respectively, from the journal of issued and received invoices.
Section 12 is intended for non-payers of VAT and persons exempted from its payment. If for some reason they issued invoices in the reporting period, then their data should be indicated in this section.
