At the end of each quarter, all companies leading commercial activity, are required to provide the tax service with a document such as a VAT return (form 1151001). This process is mandatory, and even the slightest delay will affect the company in the form of a fine or penalty.
Submit to the tax office tax return for VAT should not only from organizations involved in the production of products, but also intermediaries. If during the entire quarter the company did not perform any transactions included in the VAT return, then it is not necessary to draw up a document. Instead, you can submit a simplified declaration to the IFTS.
Full instructions can be seen in this video:
If earlier the tax return for value added tax was prepared manually on paper, now the entire process of preparation takes place online. The submission of the VAT return is carried out only in in electronic format .
The updated declaration form has a title page and consists of 12 sections. Unlike the previous type of form, 5 more sections have been added to the new one:
Filling out the VAT return begins with the title page and the first section, which should be submitted to the IFTS. Actually, filling out the title page is not difficult. But you should pay attention to the "Adjustment Number" field located in a special field. If the declaration is filled out for the first time in the past quarter, then 0 should be indicated in the field.
In case of clarifications to the previously sent declaration, this field should be number 1 - the first clarification. If it is necessary to submit documents with others, the subsequent numbers are marked in the field - 2, 3, etc. All other sections present in the VAT declaration form are filled out depending on whether certain transactions occurred during the quarter. For example, section 9 is filled out only if transactions recorded in the sales book were carried out in the past quarter.
It is worth remembering that after filing the declaration, you should constantly monitor electronic messages from the Federal Tax Service. After verification, the tax office may send a number of specific requirements or other types of documentation. After receiving them, you must within 6 days in without fail send to tax authority a receipt confirming the receipt of documents through a telecommunication channel.
Despite keeping records of receipts and expenditures, many accountants begin to get lost in the documentation during the procedure for returning goods to the supplier in the VAT and income tax declaration. The return procedure is mandatory, even if there are conditions for the payment of tax. During the procedure, the accountant must display several factors related to the return of VAT, which is excluded from the cost of goods.
There are cases when the buyer is not considered a VAT payer, and the refund of the amount for the returned goods can occur both in full and in part. In such a situation, the accountant has difficulty in accepting VAT for deduction. The reason is the absence of the buyer's invoice. According to the tax code, the solution to this problem is for the seller to deduct VAT if the goods sold earlier were returned by the buyer.
Another possible situation in the commercial life of entrepreneurs is the supplier's refusal to issue a corrective invoice. In return, he asks to provide an invoice with the accrued VAT. In this case, it is necessary to issue an invoice for the return to the supplier in the VAT return of his products. If the company at this time is working on the simplified tax system and has already managed to make payments to the budget, then by the 20th day of the next month after the invoice with the required amount of tax has been issued, a VAT return must be submitted.
A change in the declaration always delays the final decision of the tax authorities. Regardless of the reasons for submitting changes, it is worth sticking to the deadlines. Otherwise, a change in the declaration that is not recorded on time may cause an extract tax service fine.
Completing a VAT return is an important and integral part of maintaining tax relations with the state, both for individual entrepreneurs as well as for organizations. Understanding the main features of this tax will help you calculate VAT correctly. Before describing the procedure for filling out a VAT return, let's find out what represents this tax who is required to pay and where.
Value added tax is an indirect tax. The state withdraws to the budget a part of the cost of goods (work, services), which is formed at all stages of the production process and is paid to the budget as it is sold. The amount of VAT enters the budget before the final sale, because the tax is paid by everyone involved in the production of goods, services or work at different stages. The VAT rate in Russia is 18% (the default value). There is also 10% and 0% VAT. For a better understanding of VAT, consider an example. IP Sidorov bought two bags of buckwheat for 10,000 rubles and decided to sell it for 10,500 rubles. 500 rubles - added value, which is taxed.
VAT on the territory of the Russian Federation was introduced on January 1, 1992, and then it was equal to 28%. The main requirements for VAT are fixed in the Tax Code of Russia - chapter 21. from 1.01.2001.
VAT payers are individual entrepreneurs, organizations, as well as persons transporting goods across the borders of the Customs Union (in accordance with Article 79 of the Labor Code of the Customs Union). Consider the main features of payment by individual entrepreneurs in accordance with the selected taxation systems:
Attention: individual entrepreneurs on the simplified tax system and UTII in cases not included in the list above do not pay VAT.
Individual entrepreneurs who are on the simplified tax system and UTII are exempt from paying VAT (except for the cases provided for in Articles 151, 173 (paragraph 5), 174 (paragraph 1) of the Tax Code of the Russian Federation). If the turnover of an individual entrepreneur who is on the OSNO for the last three months has amounted to less than two million rubles, excluding tax, he has the right not to pay tax (paragraph 1 of Article 145 tax code Russia). But it needs to be reported. tax office.
Note 1. The provisions of Article 145 (paragraph 1) of the Tax Code of the Russian Federation do not apply to individual entrepreneurs who sell excisable goods (that is, those that are subject to excises) during the specified three-month period. Article 181 of the Tax Code of the Russian Federation provides a list of these goods:
Note 2. Exemption from VAT (according to Article 145, clause 1 of the Tax Code of the Russian Federation) cannot be applied when importing goods to Russian territory or territories that are under the jurisdiction of Russia and are subject to taxation (subparagraph four, paragraph 1, article 146 of the Tax Code of Russia).
When using the right to exemption from VAT, it is necessary to notify in writing the tax authority at the place of registration of the individual entrepreneur and submit the documents specified in paragraph six of Article 145 of the Tax Code of Russia. Scroll necessary documentation for exemption/extension of the VAT exemption (must be submitted by the 20th day of the month from which this right is supposed to be used to the tax office at the place of registration):
Notes:
Let's return to the example with IP Sidorov and calculate the amount of VAT. The price at which IP Sidorov purchased buckwheat (10,000 rubles) already includes input VAT, which is 18%. Its amount can be calculated as follows. We make a proportion and calculate the value of X.
10 000 = 118%
X = 100%
To do this, we multiply 10,000 by 100 and divide by 118. We get the amount without VAT - 8,475 rubles. At the same time, the “incoming” VAT is equal to 1,525 rubles (10,000 minus 8,475). According to the same scheme, the amount without the "outgoing" tax is calculated. It is equal to 8,898 rubles (10,500*100/118). "Outgoing" VAT - 1,602. To determine the amount to be paid to the budget, we subtract "input" from the "outgoing" tax. We get 77 rubles (1,602 minus 1,525). This calculation principle is used when filling out the VAT return.
A ten percent rate is used when selling goods or services of social importance (paragraphs 1 - 5 of paragraph 2 of article 164 of the Tax Code of Russia):
In this article, it is written in detail about the size of bets and the accrual procedure:
The zero VAT rate is used when selling goods/services that are intended for export or transit through the territory of Russia (for more details, paragraph 1 of Article 164 of the Tax Code of Russia):
In other cases, which are not specified in paragraphs 1 and 2 of Article 164 of the Tax Code of Russia, an eighteen percent VAT rate is used. If an individual entrepreneur sells goods / services that are taxed at different rates, it is necessary to keep records of positions separately. Now consider the VAT declaration - how to fill out the form.
When filling out a VAT return, you must be extremely careful. A VAT return submitted on time and without errors can be a guarantee of a VAT refund. Since 01.01.2014, an electronic form of filing a VAT declaration has been introduced (the new edition paragraph 5 of Article 174 of the Tax Code of Russia). The electronic form of the declaration is submitted to the tax office at the place of registration of the individual entrepreneur. To generate a declaration, you can use the free program "Taxpayer of Legal Entities", available for download on the website of the Federal Tax Service of the Russian Federation (www.nalog.ru).
When creating a declaration using the program, an example of filling is not required. You can use the rules for filling out a VAT return, approved by Order of the Ministry of Finance of the Russian Federation dated October 29, 2014 No. ММВ-7-3 / [email protected] When entering information into the declaration, dashes must be entered in all empty cells. Please enter your TIN on each page. Page numbering is end-to-end, regardless of the presence/absence of a section page (title page number 001, next page number 002, and so on).
Title page:
TIN - in accordance with the Certificate of registration of IP (put on all pages of the declaration);
"Adjustment number" - primary declaration "0"; specified - "1", "2" and so on.
"Tax period" - "21" - the first quarter;
"22" - the second quarter;
"23" - the third quarter;
"24" - the fourth quarter.
In case of liquidation - "51" - the first quarter;
"54" - the second quarter;
"55" - the third quarter;
"56" - the fourth quarter.
"At the location" - code 400 (the report is submitted at the place of registration);
"Taxpayer" - indicate the full name.
"1" or "2" - depending on the person presenting the report.
Section 1 - reflects the total amount of tax that must be paid or reimbursed from the budget for the relevant taxable period. In the OKATO column since 2014, it is necessary to indicate OKTMO (Letter of the Federal Tax Service of the Russian Federation of October 17, 2012 No. ED-4-3 / 18585).
Section 2 - the amount of tax to be paid is entered tax agent to the budget.
Section 3 - indicates the calculation of the amount of tax payable for transactions with 18% and 10% VAT.
Section 4 and section 6 - the amount of tax on transactions with VAT equal to 0% (in the fourth section - the use of a documented zero rate; in the sixth - not documented).
Section 5 - Amount Calculations tax deductions, which must be declared separately from operations for the sale of works / services / goods subject to a zero VAT rate.
Section 7 - transactions that are not subject to taxation, are not subject to taxation and are not carried out on the territory of Russia.
Section 8 - reflects information from the purchase book (for the past period).
Section 9 - contains information from the sales book (for the past period).
Section 10 - includes information from the accounting log of sent invoices (for the past period).
Section 11 - contains information from the register of received (for the past period).
Section 12 - reflects information from invoices that were issued by persons included in the list of paragraph 5 of Article 173 of the Tax Code of the Russian Federation.
A zero declaration is submitted if there is no movement of funds on the accounts. When applying, it is necessary to fill in the title sheets and section 1. Filled in title page as well as when submitting a regular declaration, and in section 1 - dashes are put in the columns of the amounts.
VAT is due on a quarterly basis. According to federal law dated November 29, 2014 No. 382-FZ, which entered into force on January 1, 2015, the reporting period was extended by five days. The tax must be paid every three months that follow the reporting quarter, until the 25th day of each of the 3 months:
The deadline may be postponed, taking into account weekends or holidays. Since the changes have come into force, the declaration for the fourth quarter of 2014 can be submitted until 01/26/2015 (01/25/2015 - day off, Sunday). If the VAT return is not submitted within the established time limit, a penalty equal to 5 percent of the unpaid amount of tax, which is payable (or additionally paid) in accordance with the declaration, is provided for each month (full or incomplete), starting from the day that was set for its submission. The fine cannot be more than 30%, and also be less than 1,000 rubles.
VAT applies to federal indirect taxes, which are charged by organizations and individual entrepreneurs using common system taxation.
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The tax is calculated on a quarterly basis. The tax period is a quarter, payment is made in equal monthly installments.
Cumulative total count or not is frequently asked question arising from payers. Information is generated only within the quarter.
VAT payers submit a declaration in which they indicate the taxable base, broken down by sources of formation, and the deductions applied.
The obligation of VAT taxpayers is determined by Chapter 21 of the Tax Code of the Russian Federation. Reporting is carried out in the event of an obligation to pay tax, accrual for deduction or upon receipt of exemption from payment.
The changes affected only the mandatory submission of reports in electronic form. The declaration is submitted via electronic communication channels, the deadlines for submission correspond to those established in the Tax Code of the Russian Federation.
Enterprises - tax agents (organizations or individual entrepreneurs) continue to submit on paper, subject to additional conditions:
When submitting a declaration for the 3rd quarter of 2019, it was necessary to take into account the amendments made.
Value added tax declaration saved.
There were no significant changes, the innovations concerned the determination of the deadline for the transfer real estate and the name "difference in amount", which replaced the concept of the amount difference.
The legislation has amended the procedure for accounting for VAT, effective from October 1, 2019 on the basis of the provisions.
An important change is the offset of the advance payment given or received at the time of shipment, and not the receipt of the amount, including VAT, indicated on line 150 of the VAT declaration and taken into account in line 200 of the declaration.
The procedure for taxing branches for VAT is also subject to change. The place of payment of the tax will be the address of the company's location.
For organizations registered abroad, this will avoid double taxation. Innovations come into force from declarations submitted for the 4th quarter of 2019.
Formation of VAT reporting is carried out by organizations and individual entrepreneurs. It is possible to determine how to make a declaration correctly only on the basis of the positions of Chapter 21 of the Tax Code of the Russian Federation.
The declaration is submitted:
When determining the circle of taxpayers - tax agents for VAT, questions often arise.
Agents include organizations or individual entrepreneurs:
Taxpayers-agents submit a declaration, according to which they charge tax payable. When transferring the accrued tax to the budget, agents have the opportunity to make a deduction for the amount of the accrued tax.
Payers do not have the right to make deductions on documents received from another type of activity.
A feature of VAT accounting is the preparation by a tax agent of an invoice on his own behalf and the ability to make a deduction on its basis.
When filing a declaration, the taxable base is determined. Income received by the taxpayer is subject to accounting. The amount of revenue received is determined by accrual.
All income received on shipment and upon receipt of advance payments is accepted as partial or advance payment.
The amount can be reduced by the amount of VAT deductions received from suppliers of goods and services.
Accounting for incoming amounts is made only for goods and services that are related to the conduct of business and participate in making a profit.
By law, apply deductions in a later tax period for VAT, subject to compliance with all requirements - the availability of an invoice, the posting of a document through the books of records and the actual receipt of goods and services.
Separately, it is worth considering the issue of returning the advance to the buyer. The topic is controversial due to the possibility of returning a cash advance with property or vice versa.
The VAT return is submitted to the regional accounting department of the IFTS at the place of registration of the taxpayer.
The deadline for submitting the form is no later than the 20th day of the month following the end of the reporting quarter. The legislation postpones the date of submission of the form if the deadline falls on a weekend or holiday.
In the presence of this circumstance, the date is transferred to the first business day following the weekend. A similar principle applies to determining the deadline for paying taxes to the budget.
For example, a declaration for the 3rd quarter (9 months) is submitted to the tax office on October 20. In 2019, the day is a working day and there is no transfer.
Defined by law. The document representing VAT reporting has a significant number of pages.
Only the required sheets are submitted to the IFTS. All submitted pages are subject to continuous numbering.
The title page is filled in automatically by the program that generates the declaration.
The differences are only in the period indicated by the taxpayer and the number of the adjustment. If the original document is available, the clarification number is also set automatically.
At the time of filling out the payer card of the maintenance program, it is necessary to accurately enter all the data.
Video: VAT declaration in 1C
You can learn how to fill in the data by carefully studying all the lines. Details with errors will not allow the IFTS resource to identify the taxpayer.
The title page contains information:
The title indicates the codes of the types of operations that allow VAT to be charged. The sheet indicates the number of sheets contained in the declaration.
The section indicates the amount of tax based on the calculation of section 2. The tax payer indicates:
Taxpayers and tax agents when filling out declarations, starting from 01/01/2014 until the approval of new forms of tax declarations, it is recommended to indicate the OKTMO code in the "OKATO code" field.
The amount indicated in line 030 is subject to payment to the budget according to the CCC indicated in the reporting. This line forms the amounts of VAT payable, which are billed by the taxpayer in the absence of an obligation.
Lines 040 and 050 are formed according to section 3 on the basis of the calculation. Taxpayers who are exempt from tax must submit a section with lines crossed out.
To be completed in case of transactions as a tax agent. In the absence of other accrual data, the payer submits only the title page and section 2 to the IFTS.
Section indicators indicate data:
The sheet defining data is indicated by the agent in line 070, the data of which contains the operation code information.
The sheet includes a tax calculation based on the proceeds received, advance payments and deductions provided.
When forming a sheet in the "objects" subsection, the following columns are filled:
The section contains a detailed indication of the source of data generation line by line:
The amounts indicated in line 090 are subject to breakdown by various sources of formation, including lines 100 and 110.
Line 110 indicates amounts payable that were previously deductible. The basis is .
All data are summarized with a total for line 120. In the absence of deductions in the organization, the amount of tax will correspond to line 040 of section 1.
In the case of applying deductions, the subsection “deductions” is filled out. The data is generated in one column, indicating only the amount of VAT. Principal amounts go through line 130.
Specify data broken down by type of received VAT amount. Information is taken from the purchase book for reporting period. The resulting total amount of deductions is entered in line 220.
The section has two main lines, on the basis of which data is transferred to section 1:
Section 3 has applications:
The section indicates the amounts for transactions that were not recognized by the taxpayer, do not have VAT, or were made outside the country with expected payment after the expiration of 6 months.
An example of how to draw up a declaration can be given based on the data of Stroitel LLC. The taxpayer keeps records according to OSNO.
In the 3rd quarter, proceeds were received from the implementation of ordinary activities in the amount of 500,000 rubles, including VAT 76,271 rubles.
On the purchase of materials used in the period, input VAT in the amount of RUB 30,000 was provided.
The taxpayer specifies:
The amount to be paid is 46,271 rubles. If you are unsure about the correctness and correctness of filling out the declaration, you can check your tax declaration.
The legislator every year tightens the punishment for errors in reporting forms. Completing a VAT return is no exception. An error will lead to a fine of 5,000 rubles, repeated shortcomings will entail sanctions in the amount of 20,000 rubles. How to avoid these punishments and fill everything in correctly? After all, the declaration is quite complicated. Who, what and how should indicate in it? We will consider all these questions in our article.
The procedure for filling out a VAT return is regulated by law. The form itself is fixed by the norms of the new Order of the Federal Tax Service MMV-7-3 / [email protected] dated March 12, 2018. Instructions for filling out are attached to the VAT declaration. This makes it somewhat easier to fill out and submit on the new form.
PLEASE NOTE: use new form for VAT, you need a report for 1 sq. 2018, filling out the VAT tax return for the 4th quarter. 2017 carried out on the old report form.
Changes in the new letterhead
There are no significant changes in form. All intermediaries need to be careful. The form has new sections/columns. For example, in sections 10 and 11, data is now transferred from the corresponding register of invoices.
IMPORTANT: update the reporting program in a timely manner, then the current form will appear there, and you will not make a mistake by filling out the old form.
What's New in Completion Requirements
- Before total amount VAT payable was indicated in line 110 of the form, now you need to put this value in page 118 of the third section of the form.
- If the amount is indicated on page 125, do not forget to isolate the amount of VAT presented by contracting firms.
- Page 041-042, 110, 115 and 185 are intended for filling in by the companies participating in the SEZ (Kaliningrad region).
- Now it is not necessary to paint the address of real estate if the owner company restores VAT on it for 10 years, such a rule is enshrined in the Tax Code of the Russian Federation in Art. 171.1 item 4;
- Each such object has its own sheet-application, it is here that the taxpayer writes down all the essential information: date of entry, purchase price, term beneficial use, depreciation start date, etc.
- The rules for filling out the VAT declaration suggest that in section 8 of the form, the CCD numbers are signed in line 150 and additional fields;
- Page 035 in sec. 9 is needed to indicate registration numbers customs declaration, this is a new field, it is necessary for firms importing and exporting products;
- The customs number is put in the Sales Book, then it is transferred to the declaration, this is how the companies of the FEZ of the Kaliningrad region operate, replacing the invoice number with this marking.
Explanations on VAT in the new format
Did the tax inspector send a discrepancy request? It is necessary to urgently provide explanations, otherwise fines cannot be avoided. The procedure for filling out a VAT return clearly prescribes what and how to indicate. So, somewhere you violated the rules. Let's figure out how to explain and prevent unwanted sanctions.
The reasons for discrepancies can be transaction codes, erroneous details, double invoices - these are the most common discrepancies. It is urgent to clarify inaccuracies so as not to mislead the inspector.
IMPORTANT: from January 01, 2018, taxpaying firms are required to submit all explanations exclusively electronically - this rule is prescribed by the Tax Code of the Russian Federation (Article 88, paragraph 3).
- The first case of non-presentation - 5,000 rubles;
- The second and subsequent times - 20,000 rubles. (see article 129.1 of the tax code).
Why now all explanations need to be sent through the EDI system
On January 24, 2018, the Order of the Tax Department of Russia ММВ-7-15 came into force [email protected] dated December 16, 2016. It is this normative act requires electronic submission of all requirements to inspectors. Previously, it was possible to bring documents on paper and they were accepted. Now the paper format of document circulation is cancelled. This means that everything brought on paper will not be recognized as submitted, and, consequently, penalties are inevitable.
PLEASE NOTE: the penalty for "paper" explanations submitted to the Federal Tax Service Inspectorate before January 25 of the current year is not legal, since the order has not yet entered into force.
VAT tax return: sample filling
Romashka LLC works at OSNO. The main activity of the company is the sale of equipment. Goods are not preferential and are taxed at a rate of 18%. For the period January - March 2018, the taxpayer carried out the following business transactions in accounting:
- Materials for general economic purposes were purchased in the amount of 150,000 rubles, incl. VAT at the rate of 18% RUB 22,881.14 (invoices No. 1245 dated 01/22/18, 4178 dated 02/13/18, 74178 dated 03/30/18);
- Goods sold in the amount of 458,962 rubles, incl. VAT at the rate of 18% in the amount of RUB 70,011.15. (c/f from 1 to 422 for Q1 2018);
- Received office furniture in the amount of 85,250 rubles, incl. VAT 18/118 13,004.24 rubles, which was accepted for accounting on February 16, 2018, VAT for reimbursement was accepted immediately (according to the law, it is possible to include a deduction in the reduction of the VAT base within 3 years after the receipt of goods, see article 172 of the Tax Code of the Russian Federation, paragraph 1, paragraph 1.1).
How will an example of filling out a VAT declaration for this case look like:
- Be sure to fill out the title page, indicate the TIN / KPP, full name, OKVED, contact number, full name of the signatory (usually the head acting under the Charter, but it may also be an authorized person on the basis of a power of attorney), the date of filling is put, the signature is stamped (if a person fills out the form by proxy, then the seal is not put, but the power of attorney is attached);
- Section 1 - the amount of tax payable, in our case, according to BCC 18210301000011000110, the value is 34,125.77 rubles, but we indicate in rubles without kopecks - 34,126 rubles, do not forget to affix OKTMO of the enterprise, affix a signature and seal;
- Calculation of the amount of tax - section 3 of paragraph 1, here in line 010 in column 3 we write 458,962 rubles, in column 5 of the same line - 70,011 rubles. (without kopecks), we have a tax only at a rate of 18%, so we do not fill out the remaining lines 10-18/118-10/110;
- Clause 11 of section 3, line 118, we transfer the amount from line 010 of column 5 in the amount of 70,011 rubles.
- Clause 12 of section 3, line 120 - the amount of tax deductible, we have 35,885 rubles. (without kopecks - the amount is added up as follows: 22,881.14 + 13,004.24):
- Clause 20 of section 3, line 190 - the amount of tax payable is 34,126 rubles. (the same amount we carried over to Section 1 page 040).
We hope that now you have no questions left about how to fill out a 2018 VAT return. We have also attached a sample filling to make it clearer.
VAT declaration: sample filling
Deadlines for submission and verification of the form
IMPORTANT: firms reporting via the Internet and "null" must submit only electronically, not on paper.
Desk verification of the declaration
The sample VAT return is submitted to the tax controller and its verification begins. The term of "camera" is 3 months. Inspectors, using the capabilities of EDI, immediately see purchase and sale transactions in the context of counterparties, identify inconsistencies, for example, if the buyer has not paid in full with the seller or the seller has not submitted a VAT return, while you have set the amount of tax to be reimbursed, and so on. For all inconsistencies, the tax authorities make a request for clarification.
PLEASE NOTE: tax controllers are now armed with the ASK VAT2 program, which perfectly analyzes the data in the declaration, a new version of VAT3 will be released soon, which will also allow reconciliation of bank payments.
Now inspectors make a request to the bank to find out about payments. It is extremely inconvenient to receive statements on hundreds of sheets. A new version ASC solutions will allow you to have all the data on electronic media. Inspectors will save time and find discrepancies faster.
Tax officials receive a declaration and immediately see all transactions without payment. It does not interfere with the calculation. Still, the inspectors take note of such operations. If you do not pay the supplier on a regular basis, but make deductions, this is suspicious.
Tax Code of the Russian Federation).
VAT returns must be filed electronically, regardless of the number of employees. Only in exceptional cases is it possible to submit a declaration on paper (clause 5, article 174 of the Tax Code of the Russian Federation).
The deadline for submitting the declaration is the 25th day of the month following the reporting quarter.
VAT accrued for the quarter must be transferred in equal installments within three months.
The tax payment deadline is before the 25th day of each of the three months following the expired tax period (clause 1, article 174 of the Tax Code of the Russian Federation). If for the first quarter of 2018 VAT in the amount of 6,000 rubles needs to be transferred to the budget, the taxpayer must make the following payments:
- until April 25, 2018 - 2,000 rubles;
- until May 25, 2018 - 2,000 rubles;
- until 06/25/2018 - 2,000 rubles.
Some organizations transfer VAT in one amount without breakdown by months - this is the right of the taxpayer.
The form of the declaration and the procedure for filling it out are approved by the Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
Sample Fill
Consider an example of filling out a VAT return for the II quarter of 2018. LLC "Kolos" is located on OSNO, is engaged in the sale of equipment. All transactions performed by the company are subject to VAT at a rate of 18%.
For the period April — June 2018, the following operations were carried out in the Company:
- Purchased stationery in the amount of 1,500 rubles, including VAT 228.81 rubles (invoice No. 1 dated 06/02/2018).
- Equipment was sold in the amount of 40,000 rubles, including VAT of 6,101.69 rubles (invoice No. 19 dated 04/11/2018).
- Received invoice No. 5 dated February 12, 2018 in the amount of 5,600 rubles, including VAT of 854.24 rubles. Furniture according to this document was taken into account on 02/12/2018. The Tax Code of the Russian Federation allows you to take VAT deductible within three years after the goods are taken into account (clause 1.1, clause 1, article 172 of the Tax Code of the Russian Federation).
Be sure to fill out the title page and section 1 of the declaration. The remaining sections are filled in if there are relevant indicators. In this example, sections 3, 8 and 9 must also be completed.
Download a sample of filling out a VAT return in 2018
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Section 3 of the VAT return
This section collects all data for tax calculation.
Line 010 column 3 corresponds to the amount of revenue reflected in the credit of account 90.1 for the reporting period.
Line 010 column 5 corresponds to the amount of VAT reflected in the debit of account 90.3.
Line 070 column 5 corresponds to the amount advance VAT, reflected in the debit of account 76 "VAT from advances" (VAT accrued from the received prepayment).
Line 090 of column 5 corresponds to the amount reflected in the debit of account 76 "VAT on advances" (VAT on advances issued).
Line 118 of column 5 corresponds to the amount reflected in the credit of account 68 "VAT". In addition, this line can be reconciled with the total amount of VAT in the sales book.
Line 120 of column 3 corresponds to the amount reflected in the credit of account 19.
Line 130 of column 3 corresponds to the amount reflected in the credit of account 76 "VAT on advances" (VAT on advances issued).
Line 170 of column 3 corresponds to the amount reflected in the credit of account 76 "VAT from advances" (VAT accrued from the received prepayment).
Line 190 of column 3 corresponds to the amount reflected in the debit of account 68 "VAT" (excluding VAT transferred to the budget for the previous tax period). In addition, this line can be reconciled with the total amount of VAT in the purchase book.
How to check the declaration?
If you work in a specialized program, the VAT return is most likely filled in automatically based on the entered documents. Declaration indicators can be compared with the data balance sheet during the reporting period. For verification, the revolutions of the specified statement are needed.
The balance sheet reflects the amounts for the accounting and tax accounting. To verify the declaration, we need tax accounting data.
Sending a VAT return via Kontur.Extern
Before sending to the Federal Tax Service, upload your declaration to Kontur.VAT+. The service will check if it is filled in according to the format, if the control ratios are met and if the operation type codes are specified correctly. In addition, VAT+ will find discrepancies with counterparties and help ensure their trustworthiness.
