From the first reporting period of 2015, the VAT calculation is submitted in an updated form. Not only the form of the declaration has changed. The innovations concerned the rules for filling, the deadline and method of submission, as well as the deadline for paying tax.
Until 2015, the transfer of VAT reporting through communication channels was the right of the taxpayer (with the exception of certain categories). 11/04/2014 The federal law No. 347-FZ fixed the electronic method of submitting VAT returns for all payers of this tax. Now it will not be possible to submit a VAT return on paper, since in tax office it just won't be accepted. The requirement for an electronic format also applies to updated VAT returns for previous years.
However, the right to a paper format of the declaration was retained for individual payers - tax agents, if they are exempt from VAT. These are companies that:
For some transactions, the above enterprises pay VAT to the budget, despite the fact that they are exempt from it. For example, when renting property from the state or when acquiring inventory items on the territory of the Russian Federation from a foreign organization that does not have a representative office. Then they act as tax agents and are required to calculate and pay tax, as well as report on it. Tax agents have the right to submit a VAT return on paper.
It will take much longer to complete the new form than before. New sections have been added - separate annexes to the declaration to reflect information from the books of purchases and sales, registers of invoices received and issued by the enterprise. All transactions from the books of purchases and sales for the reporting quarter are transferred to the applications.
A separate section sheet is provided for each entry, and additional sheets are filled out if necessary. Therefore, the VAT declaration may contain a thousand or more sheets, taking into account the number of business transactions for the taxpayer. It is quite possible that this is why they banned the filing of a VAT report on paper: manually processing such a volume of data would take the tax authorities too much time. And accountants will have to once again update the software of accounting programs in order to automate the uploading of data on invoices.
The new sections are filled with:
What have you achieved by introducing such extensive VAT reporting in electronic format? The tax authorities now have electronic base all VAT invoices issued by organizations in the country. According to the submitted declarations, the VAT deductions declared by the payer are reconciled with the indicators in the invoices issued by other counterparties. If a discrepancy is found, the tax office requests clarification from the organization. Such a comparison with desk audit The declaration controls both the tax accrual and the tax deduction for each payer.
Sections 4, 5, 6 are intended to reflect export transactions in the declaration. It is necessary to enter data on transactions that are subject to VAT at a rate of 0% in the case of export of goods, works, services.
Submit to inspection tax return signed electronic signature, can either the paying organization or its representative. The paper version can be sent by mail, always by a valuable letter with a description of the contents.
Since 2015, the deadline for filing a VAT return and paying tax has been extended by 5 days - until the 25th day of the month following the reporting period. If the 25th falls on a weekend, the due date is the first working day after the weekend.
In 2016, the situation has not changed.
What should I do if an error or incorrect information is found in the report? The payer can submit a corrective (clarifying) declaration, such a right is provided for by the Tax Code of the Russian Federation in Article 81. Corrections are made in accordance with the order No. 914 adopted on December 2, 2000 by the Government of the Russian Federation. The clarifying document is assigned a 3-digit adjustment number, for the first revised declaration it will be 001. It must be filled out in full. All information is re-entered, all columns are filled, and not just the corrected data.
A taxpayer will not be penalized if he:
When submitting an updated declaration, it is advisable to submit to the tax authority an explanatory letter about where an error or inaccuracy was made and what indicators were recalculated.
Art. 119 of the Tax Code of the Russian Federation establishes liability for violation of the deadline for filing declarations in the form of a fine. The amount of the fine depends on the amount of tax:
Filling out a 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: in most cases it is rented in in electronic format 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 presented in without fail.
Sections 2-12, as well as appendices, 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).
Accountant of Elbrus LLC filled out 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 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.
The tax return for value added tax is submitted by organizations and individual entrepreneurs - taxpayers, including persons (members of partnerships, trustees, concessionaires), on which, in accordance with Art. 174.1 tax code The Russian Federation is entrusted with the duties of a taxpayer, a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records, for each investment partnership agreement separately, of persons not recognized as taxpayers of value added tax, listed in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, as well as persons - tax agents, who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding and transferring budget system Russian Federation value added tax, to the tax authorities at the place of its registration as a taxpayer ( tax agent) no later than the 20th day of the month following the expired tax period, unless otherwise provided by Ch. 21 of the Tax Code of the Russian Federation.
The declaration consists of the following sections:
title page;
Sec. 1 "Amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer's data";
Sec. 2 "The amount of tax payable to the budget, according to the data of the tax agent";
Sec. 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";
Appendix 1 "The amount of tax to be restored and paid to the budget for the past calendar year and previous calendar years" to Sec. 3 declarations;
Appendix 2 "Calculation of the amount of tax payable on transactions for the sale of goods (works, services), transfer property rights, and the amount of tax to be deducted by a foreign organization carrying out entrepreneurial activity on the territory of the Russian Federation through its subdivisions (representative offices, branches) to Sec. 3 declarations";
Sec. 4 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application tax rate 0% for which it is documented";
Sec. 5 "Calculation of the amount of tax deductions for transactions for the sale of goods (works, services), the validity of the application of the 0% tax rate for which was previously documented (not confirmed)";
Sec. 6 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of the 0% tax rate for which is not documented";
Sec. 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 deliveries goods (performance of works, provision of services), the duration of the production cycle of which is more than six months";
Sec. 8 "Information from the purchase book on transactions recorded for the past taxable period":
Sec. 9 "Information from the sales book on transactions recorded for the past tax period":
Sec. 10 "Information from the register of issued invoices in relation to operations carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the past tax period";
Sec. 11 "Information from the register of invoices received in respect of transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the past tax period", 12 "Information from invoices issued by persons specified in paragraph 5 of Article 173 of the Tax Code of the Russian Federation".
General requirements for filling out the declaration
Title page and sect. 1 declarations are submitted by all taxpayers (tax agents), unless otherwise provided by this paragraph.
Sections 2 - 12, as well as Annexes to sec. 3, 8 and 9 declarations are included in the declaration submitted to the tax authorities when taxpayers carry out the relevant transactions.
If the taxpayers in the relevant tax period, established by Art. 163 of the Tax Code of the Russian Federation, carry out only transactions that are not subject to taxation (exempted from taxation), or transactions that are 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, or received payment , 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, and determine the moment of determining the tax base in accordance with paragraph 13 of Art. 167 of the Tax Code of the Russian Federation, they fill out the title page, sec. 1 and sec. 7 declarations. When filling out the 1 of the declaration, dashes are placed in the lines of the specified section of the declaration.
When an invoice is issued to the buyer with the allocation of the amount of tax by organizations and individual entrepreneurs who are not taxpayers of tax in connection with the transition to a taxation system for agricultural producers in accordance with Ch. 26.1 of the Tax Code of the Russian Federation, for a simplified taxation system in accordance with Ch. 26.2 of the Tax Code of the Russian Federation on the taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Ch. 26.3 of the Tax Code of the Russian Federation, or on the patent taxation system in accordance with Ch. 26.5 of the Tax Code of the Russian Federation, the title page and sec. 1 declaration.
Organizations and individual entrepreneurs exempted from the performance of taxpayer obligations related to the calculation and payment of tax in accordance with Art. Art. 145 and 145.1 of the Tax Code of the Russian Federation, if they issue an invoice to the buyer with the allocation of the tax amount, they present the title page and sec. 1 declaration.
Organizations and individual entrepreneurs who are taxpayers of tax, in the event that they issue an invoice to the buyer with the allocation of the amount of tax when carrying out operations that are not subject to taxation, or when carrying out activities taxable in accordance with Ch. 26.3 of the Tax Code of the Russian Federation single tax on imputed income, in the absence of other operations, they present the title page and sec. 1 declaration.
Section 2 of the declaration is submitted by persons acting as tax agents when performing transactions under Art. 161 of the Tax Code of the Russian Federation.
If taxpayers are recognized as tax agents and in the tax period carry out only the operations provided for in Art. 161 of the Tax Code of the Russian Federation, they fill out the title page and sec. 2 declarations. When filling out the 1 of the declaration, dashes are placed in the lines of the specified section of the declaration.
If the taxpayer carries out in the tax period operations that are not subject to taxation (exempted from taxation), and the operations provided for in Art. 161 of the Tax Code of the Russian Federation, then they fill out the title page, sec. 2 and 7 declarations. When filling out the 1 of the declaration, dashes are placed in the lines of the specified section of the declaration.
When performing the duty of a tax agent, organizations and individual entrepreneurs that are not taxpayers in connection with the transition to a taxation system for agricultural producers in accordance with Chapter. 26.1 of the Tax Code of the Russian Federation, for a simplified taxation system in accordance with Ch. 26.2 of the Tax Code of the Russian Federation, on the taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Ch. 26.3 of the Tax Code of the Russian Federation or on the patent system of taxation in accordance with Ch. 26.5 of the Tax Code of the Russian Federation, the title page and sec. 2 declarations. In the absence of indicators to fill out section. 1 of the declaration, dashes are placed in the lines of the specified section. At the same time, the code "231" is indicated in the title page for the requisite "at the location (accounting)".
In the performance of the duty of a tax agent by organizations and individual entrepreneurs exempted from the performance of the duties of a taxpayer related to the calculation and payment of tax in accordance with Art. Art. 145 and 145.1 of the Tax Code of the Russian Federation, the title page and sec. 2 declarations. In the absence of indicators to fill out section. 1 of the declaration, dashes are placed in the lines of the specified section. At the same time, the code "231" is indicated in the title page for the requisite "at the location (accounting)".
If the obligations of a tax agent arise for a foreign organization that is registered with the tax authorities as a taxpayer and has several divisions (representative offices, divisions) in the Russian Federation (hereinafter referred to as the division), Sec. 2 of the declaration is filled in and included in the composition of the submitted declaration by a branch of this foreign organization authorized to pay tax as a whole on the operations of all branches located on the territory of the Russian Federation (hereinafter referred to as the centralized payment procedure). Section 2 of the declaration is submitted by an authorized branch of a foreign organization only in respect of those branches that in a given tax period have incurred the duty of a tax agent. At the same time, the code "231" is indicated in the title page for the requisite "at the location (accounting)".
Section 3 of the declaration is completed and included in the composition of the declaration submitted to the tax authorities when the taxpayer carries out transactions that are taxed at the tax rates provided for in paragraphs 2 - 4 of Art. 164 of the Tax Code of the Russian Federation. In the cases established by par. 4 p. 6 art. 171 of the Tax Code of the Russian Federation, the taxpayer for the last tax period of the calendar year fills out Appendix 1 to Sec. 3 declarations.
When filling out the 3 of the declaration by a branch of a foreign organization registered with the tax authorities, which has several branches in the Russian Federation, must be completed and included in the submitted declaration Appendix 2 to Section. 3 declarations. At the same time, the code "331" is indicated in the title page for the requisite "at the location (accounting)".
To confirm the validity of the application of the 0% tax rate and tax deductions for the sale of goods (works, services) provided for in paragraphs. 1, 2.1 - 2.9, 3, 3.1, 4 - 6, 8, 9, 9.1, 10 and 12 p. 1 art. 164 of the Tax Code of the Russian Federation, simultaneously with Sec. 4 of the declaration, the documents provided for by Art. 165 of the Tax Code of the Russian Federation.
To justify the application of the 0% tax rate and tax deductions for the sale of goods (works, services) provided for in paragraphs. 11 p. 1 art. 164 of the Tax Code of the Russian Federation, simultaneously with Sec. 4 declarations, the documents provided for by Decree of the Government of the Russian Federation of July 22, 2006 N 455 "On approval of the Rules for the application of a tax rate of 0% on value added tax when selling goods (works, services) for official use by international organizations and their representative offices that carry out activity on the territory of the Russian Federation.
If the documents justifying the application of the 0% tax rate are not collected within the prescribed period, the operations for the sale of goods (works, services) provided for in paragraph 1 of Art. 164 of the Tax Code of the Russian Federation are to be included in Sec. 6 declarations for the relevant tax period and are taxed at the rates provided for in paragraphs 2 and 3 of Art. 164 of the Tax Code of the Russian Federation. In this case, the taxpayer has the right to tax deductions provided for in Art. 171 of the Tax Code of the Russian Federation.
If subsequently the taxpayer submits to the tax authorities documents (copies thereof) justifying the application of the 0% tax rate, transactions for the sale of goods (works, services) provided for in paragraphs. 1, 2.1 - 2.9, 3, 3.1, 8, 9, 9.1 and 12 p. 1 art. 164 of the Tax Code of the Russian Federation are to be included in Sec. 4 declarations for the tax period in which the full package of documents provided for in Art. 165 of the Tax Code of the Russian Federation, and taxation at a tax rate of 0%. The paid amounts of tax are subject to return to the taxpayer in the manner and under the conditions provided for in Art. Art. 176 and 176.1 of the Tax Code of the Russian Federation.
To justify the application of a 0% tax rate for the sale of goods exported from the territory of the Russian Federation to the territory of a state - a member of the Customs Union, simultaneously with Sec. 4 of the declaration, the documents provided for in paragraph 2 of Art. 1 of the Protocol on export and import, in the implementation of the work provided for in paragraph 1 of Art. 4 of the Protocol on works and services, the documents specified in paragraph 2 of Art. 4 Protocol on works and services.
In case of failure to submit to the tax authority the documents provided for in paragraph 2 of Art. 1 of the Protocol on export and import, within 180 calendar days from the date of shipment (transfer) of goods, the operation for the sale of goods, provided for in paragraph 1 of Art. 1 of the Export and Import Protocol are to be included in Sec. 6 of the declaration for the tax period in which the date of shipment of goods falls. At the same time, the taxpayer has the right to tax deductions for tax amounts related to goods (works, services), property rights acquired for the production and (or) sale of goods (works, services), transactions for the sale of which are taxed at a tax rate of 0 percent in accordance with with paragraph 1 of Art. 1 of the Protocol on Export and Import, in the manner and under the conditions established by Ch. 21 of the Tax Code of the Russian Federation.
If subsequently the taxpayer submits to the tax authorities documents justifying the application of the 0% tax rate, transactions for the sale of goods exported from the territory of the Russian Federation to the territory of the member states of the Customs Union are subject to inclusion in section. 4 declarations for the tax period in which the full package of documents provided for in paragraph 2 of Art. 1 of the Protocol on exports and imports, and are subject to a tax rate of 0%. The paid amounts of tax are subject to return to the taxpayer in the manner and on the conditions provided for by the provisions of Ch. 21 of the Tax Code of the Russian Federation.
Section 5 of the declaration is filled out and included in the submitted declaration if the right to include tax amounts in tax deductions for transactions for the sale of goods (works, services), the validity of applying the 0% tax rate for which is documented (not confirmed) earlier, arose from the taxpayer in this tax period.
When indicated in line 040 of Sec. 5 declarations of tax bases for transactions for the sale of goods (works, services) provided for in paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, Art. 1 of the Export and Import Protocol and (or) Art. 4 of the Protocol on works and services, the validity of the application of the 0% tax rate for which is documented in accordance with the established procedure in previous tax periods, the corresponding package of documents confirming the validity of the application of the 0% tax rate for these transactions is not re-submitted.
The declaration 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 the tax registers of the taxpayer (tax agent).
The taxpayer (tax agent) submits to the tax authority a declaration along with documents, if their submission is provided for by the legislation on taxes and fees:
1) in electronic form according to the established Format in the cases provided for in par. 1 p. 5 art. 174 of the Tax Code of the Russian Federation, unless a different procedure for presenting information classified as a state secret is provided for by the legislation of the Russian Federation. In electronic form according to the established Format via telecommunication channels through the operator electronic document management taxpayers (including those who are tax agents), persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, as well as in para. 3 p. 5 art. 174 of the Tax Code of the Russian Federation;
2) on paper according to the established form or in electronic form according to the established Format in the cases provided for in par. 2 p. 5 art. 174 of the Tax Code of the Russian Federation. On paper according to the established form or in electronic form according to the established Format, the declaration is submitted to the tax authorities at the place of their registration by tax agents who are not taxpayers or who are taxpayers exempted from the taxpayer's duties related to the calculation and payment of tax.
Taxpayers (including those who are tax agents), as well as persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, submit to the tax authority a declaration via telecommunication channels in electronic form in the established formats with an enhanced qualified electronic signature in accordance with the Procedure for submitting a tax return in electronic form via telecommunication channels, approved by Order of the Ministry of the Russian Federation on taxes and fees dated April 2, 2002 N BG-3-32/169.
Tax agents who are not taxpayers or who are taxpayers exempted from performing the duties of a taxpayer, in the cases provided for in par. 2 p. 5 art. 174 of the Tax Code of the Russian Federation, have the right to submit a declaration to the tax authority in person or in the form of a postal item with a list of attachments by the methods and types specified in Appendix No. 4 to this Procedure.
The declaration on paper is submitted only in the form of an approved machine-oriented form, filled out by hand or printed on a printer.
Not allowed:
Correction of errors using corrective or other similar means;
Double-sided printing of the declaration on paper;
Bonding sheets of the declaration, leading to damage to paper media.
Each indicator of the declaration corresponds to one field, consisting of a certain number of character places. Each field contains only one indicator. The exception is indicators whose value is a date or a decimal fraction.
To indicate the date, three fields are used in order: day (a field of two characters-places), month (a field of two characters-places) and year (a field of four characters-places), separated by a "." ("dot"). For decimals, two fields are used, separated by a dot. The first field corresponds to the integer part of the decimal fraction, the second - to the fractional part of the decimal fraction.
The pages of the declaration are consecutively numbered starting from the title page, regardless of the presence (absence) and the number of sections to be filled out. The serial number of the page is put down in the field specified for numbering. The page number indicator ("Page" field), which has three characters, is written as follows, for example: for the first page - "001", for the thirty-third - "033".
Filling in the fields of the declaration with the values of textual, numerical, code indicators is carried out from left to right, starting from the first (left) character-place. When filling in the indicator "OKTMO Code", under which eleven character spaces are allocated, free character spaces to the right of the code value, if the OKTMO code has eight characters, cannot be filled in with additional characters (filled in with dashes). For example, for the eight-digit OKTMO code - "12445698", the eleven-digit value "12445698---" is written in the "OKTMO Code" field.
All values of cost indicators reflected in Sec. 1 - 7 declarations 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.
Features of accounting filling in the declaration form
1. When filling out the fields of the declaration form, black, purple or blue ink must be used.
2. Filling in the text fields of the declaration form is carried out in capital printed characters.
3. In the absence of any indicator, a dash is put in all the character-places of the corresponding field. A dash is a straight line drawn in the middle of the character-places along the entire length of the indicator.
If for the indication of any indicator it is not required to fill in all the character places of the corresponding field, a dash is put in the unfilled character places on the right side of the field. For example: when specifying a ten-digit TIN of the organization "5024002119" in the TIN field of twelve characters, the indicator is filled in as follows: "5024002119--". Fractional numeric indicators are filled in the same way as the rules for filling integer numeric indicators. If there are more character places for indicating the fractional part than numbers, then a dash is put in the free character places of the corresponding field. For example: if the indicator has the value "1234356.234", then it is written in two fields of ten character places each as follows: "1234356-" in the first field, the character "." or "/" between fields and "234-" in the second field.
4. When submitting a declaration prepared using the software, when printing on a printer, it is allowed that there are no borders of character-places and dashes for unfilled character-places. Location and dimensions must not be changed. Signs must be printed in Courier New font, 16 to 18 points high.
5. Upon submission to the tax authority at the place of registration by the successor organization of the declaration for the last tax period and revised declarations for the reorganized organization (in the form of merger with another legal entity, merger of several legal entities, division legal entity, transformation of one legal entity into another) in the title page for the requisite "at the location (accounting)" the codes "215" or "216" are indicated, and in its upper part the TIN and KPP of the successor organization are indicated. The requisite "taxpayer" indicates the name of the reorganized organization.
The requisite "TIN/KPP of the reorganized organization" indicates, respectively, the TIN and KPP, which were assigned to the organization before the reorganization by the tax authority at its location (for taxpayers classified as the largest - by the tax authority at the place of registration as the largest taxpayer).
In sec. 1 of the above declarations indicates the OKTMO code municipality, inter-settlement territory, settlement, which is part of the municipality, on the territory of which the reorganized organization was located. The reorganization form codes are affixed as follows:
6. A participant in an investment partnership agreement - a managing partner responsible for maintaining tax records, submits to the tax authority at the place of its registration a separate declaration for each investment partnership agreement. At the same time, the code "227" is indicated in the title page for the requisite "at the location (accounting)", and the value 4T or 5G is indicated in the fifth and sixth characters of the checkpoint.
7. Taxpayers who are parties to a production sharing agreement according to the certificate of registration with the tax authority of the taxpayer when fulfilling the production sharing agreement in the form N 9-SRPS, approved by Order of the Ministry of the Russian Federation on taxes and fees dated March 17, 2004 N SAE -3-09/207, submit a separate declaration to the tax authority at the place of their registration. In this case, the code "250" is indicated in the title page for the requisite "at the location (accounting)", and the value "36" is indicated in the fifth and sixth characters of the checkpoint.
8. Taxpayers who are the largest taxpayers on the basis of a notice of registration with the tax authority of a legal entity as the largest taxpayer in the form N 9-KNU, approved by Order of the Federal tax service dated April 26, 2005 N SAE-3-09 / [email protected], in the title page for the requisite "at the location (accounting)" indicate the code "213", and in the fifth and sixth characters of the checkpoint indicate the value "50".
How to fill out a Value Added Tax (VAT) declaration
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Field number and name |
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Title page |
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To be completed by the taxpayer (tax agent), persons specified in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, except for the section "To be completed by an employee of the tax authority" |
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"INN" and "KPP" |
Identification number of the taxpayer (tax agent) (TIN) and code of the reason for registration (KPP) at the location of the organization according to the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation according to the form N 12-1-7, approved by the Order of the Ministry of the Russian Federation on taxes and fees of November 27, 1998 N GB-3-12 / 309 |
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"INN" and "KPP". |
For the largest taxpayers, TIN and KPP are indicated on the basis of a notice of registration in the form N 9-KNU. TIN and KPP at the location of a branch of a foreign organization operating in the territory of the Russian Federation are indicated on the basis of a certificate of registration with a tax authority in the form N 2401IMD (2000) and (or) an information letter on registration with a tax authority of a branch of a foreign organization according to form N 2201I (2000), approved by Order of the Ministry of the Russian Federation on taxes and fees dated April 7, 2000 N AP-3-06 / 124. TIN and checkpoint at the location real estate and Vehicle foreign organization operating in the territory of the Russian Federation and having real estate and vehicles in the territory of the Russian Federation are indicated on the basis of a certificate of registration with the tax authority in the form N 2401IMD (2000) and (or) an information letter on registration with the tax authority real estate and vehicles in the form N 2202IM (2000), approved by the Order of the Ministry of Taxation of Russia dated April 7, 2000 N AP-3-06 / 124, or according to the notice of registration of a foreign organization with the tax authority in the form N 11UP-Accounting , or according to the certificate of registration of a foreign organization with a tax authority on the territory of the Russian Federation in the form N 11CB-Accounting, approved by Order of the Federal Tax Service of Russia dated February 13, 2012 N ММВ-7-6 / [email protected](registered by the Ministry of Justice of the Russian Federation on April 5, 2012, registration N 23733; Russian newspaper, 2012, April 20). TIN and KPP when fulfilling a production sharing agreement - according to the certificate of registration in the form of N 9-SRPS. Checkpoint at the place of registration of a participant in an investment partnership agreement - according to the notice of registration of an organization as a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records, approved by Order of the Federal Tax Service of Russia dated August 11, 2011 N YaK-7-6 / [email protected] |
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TIN and KPP for the requisite "TIN/KPP of the reorganized organization" are indicated in accordance with clause 16.5 of this Procedure: TIN in accordance with the certificate of registration with the tax authority individual at the place of residence on the territory of the Russian Federation in the form N 12-2-4, approved by the Order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12 / 309, or with a certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in the form N 09-2-2, approved by the Order of the Ministry of Taxes of Russia dated March 3, 2004 N BG-3-09 / 178, or according to the certificate of registration of an individual with a tax authority in the territory of the Russian Federation in the form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09 / [email protected], or according to the certificate of registration of an individual with a tax authority in the form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated August 11, 2011 N YAK-7-6 / [email protected]; For an individual acting as a tax agent: 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, certificate of registration of an individual with the tax authority at the place of residence in the territory of the Russian Federation in the form N 09-2-2, approved by Order of the Ministry of Taxes of Russia dated March 3, 2004 N BG-3-09 / 178, or according to the certificate of registration for registration of an individual with a tax authority in the Russian Federation in accordance with Form No. 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 No. SAE-3-09 / [email protected], or according to the certificate of registration of an individual with a tax authority in the form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated August 11, 2011 N YAK-7-6 / [email protected] |
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Correction number |
In the primary declaration for the tax period, "0--" is entered, in the revised declaration for the corresponding tax period, the adjustment number is indicated (for example, "1--", "2--" and so on) |
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Tax period (code) |
Name |
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September |
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I quarter |
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II quarter |
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III quarter |
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IV quarter |
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I quarter in case of reorganization (liquidation) of the organization |
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II quarter in case of reorganization (liquidation) of the organization |
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III quarter in case of reorganization (liquidation) of the organization |
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IV quarter in case of reorganization (liquidation) of the organization |
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For January in case of reorganization (liquidation) of the organization |
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For February during the reorganization (liquidation) of the organization |
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For March during the reorganization (liquidation) of the organization |
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For April during the reorganization (liquidation) of the organization |
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For May during the reorganization (liquidation) of the organization |
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For June during the reorganization (liquidation) of the organization |
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For July during the reorganization (liquidation) of the organization |
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For August during the reorganization (liquidation) liquidation of the organization |
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For September during the reorganization (liquidation) of the organization |
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For October during the reorganization (liquidation) of the organization |
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For November during the reorganization (liquidation) of the organization |
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For December during the reorganization (liquidation) of the organization |
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Reporting year |
The year for the tax period of which the declaration is submitted is indicated. |
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Submitted to the tax authority (code) |
The code of the tax authority to which the declaration is submitted is reflected |
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By location (accounting) (code) |
The codes are indicated, which are given in Appendix N 3 to the Procedure |
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Taxpayer |
The name of the organization or the name of a branch of a foreign organization operating in the territory of the Russian Federation, which is authorized by a foreign organization to submit tax returns and pay tax as a whole on operations of all branches of a foreign organization located in the Russian Federation, and in the case of filing a declaration by an individual entrepreneur (individual acting tax agent) indicate his last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document) |
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View code economic activity according to OKVED classifier |
To be filled in according to the All-Russian Classification of Economic Activities (OKVED) |
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Form of reorganization (liquidation) |
Name |
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At the place of registration of an individual entrepreneur as a taxpayer |
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At the place of registration of the organization as the largest taxpayer |
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At the place of registration of an organization that is not the largest taxpayer |
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At the place of registration of the successor who is not the largest taxpayer |
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At the place of registration of the legal successor, which is the largest taxpayer |
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At the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records |
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Location of the tax agent |
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At the place of registration of the taxpayer when fulfilling a production sharing agreement |
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At the place of business of a foreign organization through a branch of a foreign organization |
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Number contact phone |
The contact phone number of the taxpayer is displayed |
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On ___ pages |
The number of pages on which the declaration is drawn up is reflected. |
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With the attachment of supporting documents and (or) their copies on ___ sheets |
The number of sheets of supporting documents and (or) their copies is reflected, including the number of sheets of a document confirming the authority of the representative of the taxpayer (in the case of submission of these declarations by the representative of the taxpayer) |
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I confirm the accuracy and completeness of the information specified in this declaration |
1 - if the document is submitted by a taxpayer, including persons (members of partnerships, trustees, concessionaires, participants in investment partnership agreements - managing partners responsible for maintaining tax records), on which, in accordance with Art. 174.1 of the Tax Code of the Russian Federation imposes the duties of a taxpayer, and persons who are not recognized as taxpayers of the tax listed in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, as well as by a person - a tax agent, who, in accordance with the Tax Code of the Russian Federation, is responsible for calculating, withholding and transferring tax to the budget system of the Russian Federation; 2 - if the document is submitted by an authorized representative of the taxpayer (tax agent) in accordance with Art. Art. 27 and 29 of the Tax Code of the Russian Federation. When filling out the declaration, organizations indicate line by line the last name, first name and patronymic of the head of the organization in full (in the field "Last name, first name, patronymic"), put his signature (in the place reserved for signature), which is certified by the seal of the organization, and the date of signing. When filling out the declaration by individual entrepreneurs, the signature of the individual entrepreneur is put in the place reserved for signature, and the date of signing. |
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When filling out the declaration by an organization - a representative of a taxpayer (tax agent), the name of the representative organization is indicated (in the field "Name of the organization - representative of the taxpayer"), line by line the last name, first name and patronymic of the head of the authorized organization in full (in the field "Last name, first name, patronymic"), his signature is put (in the place reserved for signature), which is certified by the seal of the organization, the date of signing is affixed. When filling out the declaration by an individual - a representative of the taxpayer (tax agent), the surname, first name and patronymic of the individual are indicated line by line (in the field "Last name, first name, patronymic"), his signature is put (in the place reserved for signature), the date of signing is affixed. When filling out the declaration by the representative of the taxpayer (tax agent), the name of the document confirming the authority of the representative of the taxpayer (tax agent) is indicated. At the same time, a copy of the specified document is attached to the declaration. The signature of the head of the organization, individual entrepreneur or their representatives and the date of signing are also affixed in section. 1 of the declaration, in the field "I confirm the accuracy and completeness of the information indicated on this page" |
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To be completed by a tax authority employee |
Contains information about the presentation of the declaration: 1) the method and type of submission of the declaration; 2) the number of pages of the declaration; 3) the number of sheets of supporting documents or their copies attached to the declaration; 4) the date of submission of the declaration; 5) the number under which the declaration is registered; 6) the surname and initials of the name and patronymic of the employee of the tax authority who accepted the declaration; 7) signature of the employee of the tax authority who accepted the declaration |
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Section 1 "The amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer" |
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Includes indicators of tax amounts payable to the budget (reimbursed from the budget), according to the taxpayer's data, with the code reflected budget classification Russian Federation (hereinafter referred to as the budget classification code), to which the tax amounts calculated in the declaration for the tax period are subject to crediting, or reimbursement from the budget calculated in the declaration for the tax period |
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Line 010 |
The code is reflected in accordance with All-Russian classifier territories of municipalities OK 033-2013 (OKTMO). When filling in the indicator "OKTMO code", the code of the municipality, inter-settlement territory, settlement, which is part of the municipality, on the territory of which the tax is paid |
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Line 020 |
Displays the budget classification code. The budget classification code is indicated in accordance with the legislation of the Russian Federation on budget classification |
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Lines 030 - 040 |
Reflects the amounts of tax calculated for payment to the budget for the tax period, which are credited to the "Budget Classification Code" specified in line 020 |
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Line 030 |
The amount of tax payable to the budget for the tax period is reflected in accordance with paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, which is payable to the budget in accordance with the procedure specified in paragraph 4 of Art. 174 of the Tax Code of the Russian Federation. The amount of tax indicated on line 030 is not reflected in sec. 3 declarations and does not participate in the calculation of indicators for lines 040 and 050 |
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Line 040 |
The amount of tax is reflected if the difference in the amount of lines of 200 sec. 3, 130 sect. 4, 160 sec. 6 and sums of lines 210 sect. 3, 120 sec. 4, 080 sec. 5, 090 sec. 5, 170 sect. 6 is greater than or equal to zero. The amount of tax indicated on line 040 is payable to the budget in accordance with the procedure specified in paragraph 1 of Art. 173 of the Tax Code of the Russian Federation |
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Line 050 |
The amount of tax calculated for reimbursement from the budget for the tax period, subject to offset or refund from the budget in accordance with the established procedure, which is accounted for by the budget classification code indicated in line 020. 3, 130 sect. 4, 160 sec. 6 and sums of lines 210 sect. 3, 120 sec. 4, 080 sec. 5, 090 sec. 5, 170 sect. 6 less than zero |
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Lines 060 - 080 |
They are filled in only if the code "227" is indicated in the title page for the requisite "at the location (accounting)". In other cases, a dash is put in lines 060 - 080 |
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Line 060 |
The registration number of the investment partnership agreement is reflected, indicated by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records |
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Line 070 |
The date of commencement of the investment partnership agreement is reflected, indicated by the participant in the investment partnership agreement - the managing partner responsible for tax accounting |
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Line 080 |
The expiration date of the investment partnership agreement is reflected, indicated by the participant in the investment partnership agreement - the managing partner responsible for tax accounting |
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Section 2 "The amount of tax payable to the budget, according to the tax agent" |
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It includes an indicator of the amount of tax payable to the budget, according to the data of the tax agent, indicating the budget classification code to which the tax amount is to be credited. The budget classification code is indicated in accordance with the legislation of the Russian Federation on budget classification. Section 2 of the declaration is filled in by the tax agent separately for each foreign person who is not registered with the tax authorities as a taxpayer; a lessor (a body of state power and administration and a local self-government body that leases out federal property, property of constituent entities of the Russian Federation and municipal property); to the seller in accordance with an agreement providing for the sale (transfer) state property, not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding city, rural settlement or other municipality. |
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If there are several agreements with one taxpayer, in particular with one lessor (public authority and administration and local government), Sec. 2 declarations are filled in by the tax agent on one page. A tax agent selling in the Russian Federation goods (works, services, property rights) of foreign persons who are not registered with the tax authorities as taxpayers, with participation in settlements on the basis of agency agreements, commission agreements or agency agreements with the said foreign persons, sec. 2 fills in separately for each seller (foreign person who is not registered with the tax authorities as a taxpayer). A tax agent authorized to sell confiscated property, property sold by a court decision, ownerless valuables, treasures and purchased valuables, as well as valuables that have passed by right of inheritance to the state, Sec. 2 declarations are filled in on one page. Section 2 of the declaration is filled in by the tax agent, which is the person who owns the ship after 45 calendar days from the date of transfer of ownership of the ship from the taxpayer to the customer, if within 45 calendar days from the date of such transfer of ownership of the ship, the registration of the ship in The Russian International Register of Vessels has not been implemented. Section 2 of the declaration is filled in by the tax agent separately for each vessel owned by him and not registered in the Russian International Register of Ships within 45 calendar days from the date of transfer of ownership of the vessel from the taxpayer to the customer |
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Line 020 |
The name is indicated foreign person who is not registered with the tax authorities as a taxpayer; a lessor (a body of state power and administration and a local self-government body that leases out federal property, property of constituent entities of the Russian Federation and municipal property); the seller in accordance with an agreement providing for the sale (transfer) of state property not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal formation. When performing the duties of tax agents in the cases provided for in paragraphs 4 and 6 of Art. 161 of the Tax Code of the Russian Federation, in line 020 sect. 2 put a dash |
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Line 030 |
The TIN of the person indicated on line 020 (if any) is reflected, in the absence of it, a dash is put |
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Line 040 |
The budget classification code is reflected |
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Line 050 |
The code is reflected in accordance with the All-Russian classifier of territories of municipalities OK 033-2013 (OKTMO) of the tax agent. When filling in the indicator "OKTMO Code", the code of the municipality, inter-settlement territory, settlement, which is part of the municipality, on the territory of which tax is paid by the tax agent is indicated |
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Line 060 |
Reflects the amount of tax payable to the budget by the tax agent |
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Line 070 |
The code of the operation carried out by the tax agents specified in Art. 161 of the Tax Code of the Russian Federation. The operation code is indicated in accordance with Appendix N 1 to the Procedure |
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Line 080 |
The amount of tax calculated by the tax agent on goods shipped for a given tax period (work performed, services rendered, property rights transferred) is reflected. |
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Line 090 |
The amount of tax calculated by the tax agent from payment, partial payment received in the specified tax period is reflected on account of the forthcoming shipment of goods (performance of work, provision of services, transfer of property rights) |
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If there is no tax amount on line 080, the tax amount reflected on line 090 is transferred to line 060. If there is no tax amount on line 090, the tax amount reflected on line 080 is transferred to line 060. If, at the time of determining the tax base, the tax agent is the day of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services, transfer of property rights), then on the day of shipment of goods (performance of work, provision of services, transfer of property rights) on account of the payment received, partial payment, the moment of determining tax base, while the amount of tax calculated from the payment, partial payment and reflected in line 090 section. 2 declarations in this tax period and (or) previous tax periods, is deductible (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). The specified amount of tax is reflected by tax agents in line 100 of Sec. 2 declarations. In this case, the amount of tax payable to the budget is calculated by the tax agent as the sum of lines 080 and 090, reduced by the value of line 100, and is reflected in line 060 of section 2 declarations |
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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" |
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Columns 3 and 5 on lines 010 - 040 |
reflected the tax base determined in accordance with Art. Art. 153 - 157, paragraph 10 of Art. 154, paragraph 1 of Art. 159 and Art. 162 of the Tax Code of the Russian Federation, and the amount of tax at the corresponding tax rate. Transactions not subject to taxation (exempted from taxation), not recognized as an object of taxation, the place of sale of which is not recognized as the territory of the Russian Federation, taxable at a tax rate of 0 percent (including in the absence of confirmation of the validity of its application), as well as the amount of payment, partial payment received on account of the forthcoming deliveries of goods (performance of work, provision of services). In the case of determining the moment of determining the tax base in accordance with paragraph 13 of Art. 167 of the Tax Code of the Russian Federation as the day of shipment (transfer) of goods (performance of work, provision of services) in columns 3 and 5 on line 010, respectively, the tax base is reflected, determined in accordance with Art. 154 of the Tax Code of the Russian Federation, and the amount of tax on the sale of goods (works, 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. The amount of tax reflected in lines 010 and 020 in column 5 when applying tax rates of 18 and 10 percent is calculated by multiplying the amount reflected in column 3 of section. 3 declarations, respectively by 18 or 10 and division by 100. The amount of tax reflected in lines 030 and 040 in column 5, when applying tax rates of 18/118 or 10/110, is calculated by multiplying the amount reflected in column 3 by 18 and dividing by 118 or by multiplying by 10 and dividing by 110 |
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Columns 3 and 5 on line 050 |
The tax base and the corresponding amount of tax are reflected in the sale of the enterprise as a whole as a property complex, determined in accordance with Art. 158 of the Tax Code of the Russian Federation |
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Columns 3 and 5 on line 060 |
The tax base is reflected, determined in accordance with paragraph 2 of Art. 159 of the Tax Code of the Russian Federation, and the amount of tax calculated for construction and installation work performed for own consumption, in accordance with paragraph 10 of Art. 167 of the Tax Code of the Russian Federation. The amount of tax reflected in line 060 in column 5 when applying a tax rate of 18 percent is calculated by multiplying the amount reflected in column 3 by 18 and dividing by 100 |
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Columns 3 and 5 on line 070 |
The amounts of payment, partial payment against the upcoming deliveries of goods (performance of work, rendering of services), transfer of property rights are reflected (with the exception of amounts of payment, partial payment received by taxpayers who determine the moment of determining the tax base in accordance with paragraph 13 of Article 167 of the Tax Code RF) and the corresponding tax amounts. On line 070, the successor (successors) also reflects the amounts of advance or other payments on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights received in the order of succession from the reorganized (reorganized) organization in accordance with paragraph 2 of Art. 162.1 of the Tax Code of the Russian Federation, taking into account the features established by paragraph 10 of Art. 162.1 of the Tax Code of the Russian Federation |
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Column 5 on line 080 |
The amounts of tax subject to recovery on the basis of the provisions of Ch. 21 of the Tax Code of the Russian Federation. Column 5 on line 080, including column 5 on line 090, reflects the amount of tax presented to the taxpayer-buyer when transferring the amount of payment, partial payment against the upcoming supply of goods (performance of work, provision of services), transfer of property rights, subject to restoration in accordance with paragraphs. 3 p. 3 art. 170 of the Tax Code of the Russian Federation. Column 5 on line 080, including column 5 on line 100, reflects the amount of tax presented to the taxpayer upon purchase of goods (works, services) or actually paid by him upon importation into the territory of the Russian Federation and other territories under its jurisdiction, and previously legally accepted for deduction, subject to recovery when performing transactions for the sale of goods (works, services) taxable at a tax rate of 0 percent |
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Columns 3 and 5 on lines 105 - 109 |
In accordance with paragraph 6 of Art. 105.3 of the Tax Code of the Russian Federation reflects the amounts of adjustment of tax bases and amounts of tax at the relevant tax rates if the taxpayer uses in controlled transactions the prices of goods (works, services), property rights that do not comply with paragraph 1 of Art. 105.3 of the Tax Code of the Russian Federation. The amount of tax reflected in lines 105 and 106 in column 5 when applying tax rates of 18 and 10 percent is calculated by multiplying the amount reflected in column 3 by 18 or 10, respectively, and dividing by 100. The amount of tax reflected in lines 107 and 108 in column 5 when applying tax rates of 18/118 or 10/110 is calculated by multiplying the amount reflected in column 3 by 18 and dividing by 118 or by multiplying by 10 and dividing by 110 |
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Column 5 on line 110 |
The total tax amount is reflected (the sum of the values of column 5 lines 010 - 080, 105 - 109), calculated taking into account the restored tax amounts for the tax period |
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Column 3 on lines 120 - 180 |
The amounts of tax to be deducted in accordance with Art. Art. 171 and 172 of the Tax Code of the Russian Federation, as well as in accordance with paragraph 11 of Art. 2 Export and Import Protocol. In column 3 on line 120, the taxpayer (the assignee who is the taxpayer of tax during reorganization) shall reflect the tax amounts for those listed in paragraphs 1, 2, 4, 7, 11, 13 of Art. 171 of the Tax Code of the Russian Federation to goods (works, services), fixed assets, intangible assets and property rights acquired (received by the successor during the reorganization, as well as by the taxpayer as a contribution (contribution) to the authorized (reserve) capital or fund) for the implementation of taxable transactions, accepted for deduction in the manner determined by clauses 5 and 7 of Art. 162.1 of the Tax Code of the Russian Federation, taking into account the features established by paragraph 10 of Art. 162.1, paragraphs 1 and 8 of Art. 172 of the Tax Code of the Russian Federation. Column 3 on line 120 also reflects the tax amounts accepted for deduction by the taxpayer-seller (with the exception of taxpayer buyers acting as a tax agent), in the cases provided for in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, as well as the amount of tax calculated and paid by the successor (seller) from the corresponding amounts of advance or other payments provided for in paragraphs 2 and 3 of Art. 162.1 of the Tax Code of the Russian Federation, upon termination or amendment of the terms of the relevant agreement and return by the successor (seller) of the relevant amounts of advance payments to buyers in accordance with paragraph 4 of Art. 162.1 of the Tax Code of the Russian Federation. |
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Column 3 on line 120 also reflects the amount of tax on purchased goods (works, services), including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (works, services) of a long production cycle, subject to deduction in the manner specified in paragraph 7 of Art. 172 of the Tax Code of the Russian Federation. Column 3 on line 120 also reflects the amount of tax on purchased equipment for installation, assembly (installation) of this equipment, deductible in accordance with the procedure provided for in paragraph 6 of Art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation. Column 3 on line 120 shall reflect the amounts of tax presented to the taxpayer on goods (works, services) acquired by him for the performance of construction and installation works, and the amounts of tax presented to the taxpayer upon the acquisition of objects of unfinished capital construction, deductible in the manner prescribed by paragraph 5 of Art. 172 of the Tax Code of the Russian Federation. Column 3 on line 120 reflects the tax amounts presented by contractors (developers or technical customers) when they carry out capital construction of fixed assets (liquidation of fixed assets), assembly (dismantling), installation (dismantling) of fixed assets, accepted for deduction in the manner specified in paragraph 5 of Art. 172 of the Tax Code of the Russian Federation. Column 3 on line 120 shall reflect the amount of tax deductible by the seller in the event of a change in the cost of goods shipped by him (work performed, services rendered), property rights transferred downward, as well as the amount of tax deductible by the buyer in the event of a change in the value of shipped the seller of goods (performed works, rendered services), transferred property rights in the direction of increasing |
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Column 3 on line 130 |
The amount of tax presented to the buyer when transferring the amount of payment, partial payment against the upcoming supply of goods (performance of work, provision of services), transfer of property rights, subject to deduction from the buyer in accordance with paragraph 12 of Art. 171 and paragraph 9 of Art. 172 of the Tax Code of the Russian Federation |
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Column 3 on line 140 |
The amount of tax calculated by the taxpayer in accordance with paragraph 10 of Art. 167 of the Tax Code of the Russian Federation (reflected on line 060 section 3 of the declaration), deductible in the manner prescribed by par. 2 p. 5 art. 172 of the Tax Code of the Russian Federation, at the time of determining the tax base in accordance with paragraph 10 of Art. 167 of the Tax Code of the Russian Federation. In column 3 on line 140, the assignee shall reflect the amount of tax calculated by the reorganized (reorganized) organization in accordance with paragraph 10 of Art. 167 of the Tax Code of the Russian Federation (reflected earlier on the corresponding line of section 3 of the declaration), after paying the tax on construction and installation works for own consumption to the budget, on the basis of a declaration in accordance with Art. 173 of the Tax Code of the Russian Federation, taking into account the features established by par. 3 p. 5 art. 172 of the Tax Code of the Russian Federation |
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Column 3 on line 150 |
The amounts of tax paid by the taxpayer to the customs authorities when importing goods into the territory of the Russian Federation and other territories under its jurisdiction are reflected in the customs procedures for release for internal consumption, processing for internal consumption, temporary importation and processing outside the customs territory, subject to deduction in accordance with Art. Art. 171 and 172 of the Tax Code of the Russian Federation |
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Column 3 on line 160 |
The amounts of tax paid by the taxpayer to the tax authorities when importing goods into the territory of the Russian Federation and other territories under its jurisdiction from the territory of the states - members of the Customs Union, subject to deduction on the basis of paragraph 11 of Art. 2 of the Protocol on exports and imports in the manner prescribed by Ch. 21 of the Tax Code of the Russian Federation |
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Column 3 on line 170 |
The seller reflects the amounts of tax calculated from the amounts of payment, partial payment received on account of the upcoming deliveries of goods (works, services), the upcoming transfer of property rights, and reflected in line 070, accepted for deduction from the date of shipment of the relevant goods (performance of work, provision of services ) in accordance with paragraph 6 of Art. 172 of the Tax Code of the Russian Federation; for a reorganized (reorganized) organization - after the transfer of debt to the successor (successors) in accordance with paragraph 1 of Art. 162.1 of the Tax Code of the Russian Federation. Column 3 on line 170 also reflects the amounts of tax deductible from the assignee, calculated and paid by the assignee from the amounts of advance or other payments provided for in paragraph 2 of Art. 162.1 of the Tax Code of the Russian Federation, as well as those specified in paragraph 3 of Art. 162.1 of the Tax Code of the Russian Federation, after the date of sale of the relevant goods (works, services) |
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Column 3 on line 180 |
The taxpayer reflects the deductible amount of tax actually transferred to the budget as a buyer - a tax agent in the manner determined by paragraphs 1, 3 - 5 of Art. 174 of the Tax Code of the Russian Federation, subject to the conditions established by paragraph 3 of Art. 171, paragraph 4 of Art. 173 of the Tax Code of the Russian Federation, and reflected in line (lines) 060 section. 2 declarations on goods (works, services) accepted for accounting, property rights acquired to perform operations that are the object of taxation. It also reflects the tax amounts accepted for deduction by the buyer-taxpayer acting as a tax agent, in the cases provided for in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation |
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Column 3 on line 190 |
The total amount of tax to be deducted is reflected, determined as the sum of the values \u200b\u200bspecified in lines 120 - 180 |
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Column 3 on line 200 |
Reflects the total amount of tax payable to the budget for the tax period under Sec. 3 declarations |
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Column 3 on line 210 |
The total amount of tax calculated for reimbursement for the tax period under Sec. 3 declarations |
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Annex 1 "The amount of tax to be restored and paid to the budget for the past calendar year and previous calendar years" to Sec. 3 |
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Taxpayers make up the tax once a year (simultaneously with the declaration for the last tax period of the calendar year) for 10 years starting from the year in which the moment specified in paragraph 4 of Art. 259 of the Tax Code of the Russian Federation, indicating data for previous calendar years in connection with the procedure established by par. 4 - 8 p. 6 Art. 171 of the Tax Code of the Russian Federation. Appendix 1 is filled out separately for each real estate object (fixed asset) (hereinafter referred to as the real estate object), and in the case of modernization (reconstruction) of the real estate object (fixed asset) - separately for the cost of the modernization (reconstruction) of the specified real estate object (fixed asset) ) (hereinafter - the cost of modernization (reconstruction)). The application is completed for the calendar year, which is indicated on the title page in the indicator "Reporting year". Appendix 1 is filled in for all real estate objects for which depreciation is charged in accordance with paragraph 4 of Art. 259 of the Tax Code of the Russian Federation is made from January 1, 2006. For real estate objects for which depreciation is completed or from the date of commissioning of which, according to accounting data, at least 15 years have passed for this taxpayer, Appendix 1 is not submitted. Appendix 1 is filled out by the taxpayer within 10 years starting from the calendar year in which depreciation was started for the property, as well as for modernization (reconstruction) work |
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Lines 010 - 070 |
Filled for 10 years with the same indicators |
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Line 010 |
The name of the property is indicated |
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Line 020 |
The location of real estate is reflected (postal code, code of the subject of the Russian Federation in accordance with Appendix No. 2 to the Procedure, district, city, settlement (village, township, etc.), street (avenue, lane, etc.), house number (possession ), building (building) number, apartment (office) number) |
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Line 030 |
Operation codes for real estate objects, as well as for modernization (reconstruction) works, are reflected in accordance with Appendix N 1 to the Order |
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Line 040 |
The date of commissioning of the property is reflected, including in connection with modernization (reconstruction) work. This line shall indicate the day, month and calendar year in which the property, including in connection with modernization (reconstruction) work, was put into operation according to accounting data |
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Line 050 |
The date of commencement of depreciation for the property, as well as for modernization (reconstruction) works in accordance with paragraph 4 of Art. 259 of the Tax Code of the Russian Federation. The year indicated on line 050 must match the year indicated in the first line of column 1 on line 080 |
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Line 060 |
The value of the real estate object is reflected, as well as the cost of modernization (reconstruction) works, excluding tax amounts as of the date of its commissioning according to accounting data starting from January 1, 2006. |
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Line 070 |
Reflects the tax amount accepted for deduction on the property, as well as on modernization (reconstruction) works, according to the declarations |
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Column 1 on line 080 |
The first line in column 1, line 080, reflects the calendar year in which depreciation on the property began, including in connection with modernization (reconstruction) work, according to tax accounting data. In column 1 on line 080 calendar years are indicated in ascending order. Indicators compiled for the first calendar year or previous calendar years of the calendar year for which Appendix 1 is compiled - from the corresponding columns compiled starting from 2006, in columns 2 - 4 on line 080 to the corresponding lines of Appendix 1, compiled for the calendar year , indicated on the title page in the indicator "Reporting year" |
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Column 2 on line 080 |
The date of commencement of the use of the property is reflected, including after modernization (reconstruction), for the implementation of the operations specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, in the calendar year for which Appendix 1 is drawn up |
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Column 3 on line 080 |
The percentage is reflected, determined on the basis of the cost of goods (works, services) shipped in the calendar year for which Appendix 1 is compiled, transferred property rights, tax-free and specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, in total cost goods (works, services), property rights shipped (transferred) in the calendar year for which Appendix 1 is drawn up. The percentage is rounded to the nearest decimal place (that is, rounded to one decimal place) |
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Column 4 on line 080 |
The amount of tax to be restored and paid to the budget for the property, as well as for modernization (reconstruction) works for the calendar year for which Appendix 1 is drawn up is reflected. The specified amount is calculated as follows: 1/10 of the amount (indicator) indicated on line 070 is multiplied by the indicator of column 3 of line 080 for the calendar year for which Appendix 1 is drawn up and divided by 100. The tax amount reflected in column 4 on line 080 in the corresponding line for the calendar year for which Appendix 1 is drawn up is transferred to line 080 of section. 3 declarations drawn up for the last tax period of the calendar year |
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Annex 2 "Calculation of the amount of tax payable on transactions for the sale of goods (works, services), transfer of property rights, and the amount of tax payable by a foreign organization carrying out business activities in the territory of the Russian Federation through its subdivisions (representative offices, branches)" to sec. 3 |
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To be filled in by a taxpayer - a branch of a foreign organization registered with the tax authorities as a taxpayer, authorized by this foreign organization to submit a declaration and pay tax as a whole on the operations of all branches of this foreign organization located in the Russian Federation. A foreign organization that has several branches on the territory of the Russian Federation independently chooses the branch at the place of tax registration of which it will submit a declaration and pay tax as a whole on the operations of all branches located on the territory of the Russian Federation |
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The checkpoint is reflected at the location of each branch of a foreign organization operating in the territory of the Russian Federation through its branches, operations for the sale of goods (works, services) of which are reflected in the declaration |
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For each branch, the amount of tax calculated on transactions carried out by a branch of a foreign organization and subject to taxation at the tax rates provided for in paragraphs 2 - 4 of Art. 164 of the Tax Code of the Russian Federation, taking into account the recovered amounts. The sum of the values specified in column 2 of Annex 2 must correspond to total amount tax calculated taking into account the recovered amounts and reflected in line 110 of Sec. 3 declarations |
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For each branch, the amount of tax to be deducted when carrying out transactions subject to taxation is reflected. The amount of the values specified in column 3 of Appendix 2 must correspond to the total amount of tax to be deducted and reflected in line 190 of Sec. 3 declarations. |
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Section 4 "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 documented" |
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Line 010 |
The corresponding operation codes are reflected in accordance with Appendix N 1 to the Procedure |
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Line 020 |
For each transaction code, the tax bases are reflected for the expired tax period for which the declaration is submitted, taxable at a tax rate of 0 percent in accordance with paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, Art. 1 of the Export and Import Protocol and (or) Art. 4 of the Protocol on Works and Services, the validity of the application of which for the specified operation is documented in the prescribed manner |
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Line 030 |
For each transaction code, tax deductions are reflected for transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which is documented, including: |
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Line 040 |
For each transaction code, the amount of tax previously calculated on transactions for the sale of goods (works, services) for which the validity of the application of the 0 percent tax rate was not previously documented, and included in previous tax periods under the corresponding transaction code in line 030 of Sec. 6 of the declaration, reduced by the amount of tax in connection with the return of goods (refusal of goods (works, services)), and included in the relevant tax period by operation code 1010449 in line 090 of section 6 declarations |
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Line 050 |
For each transaction code, the amount of tax previously accepted for deduction for goods (works, services) for which the validity of the application of the 0 percent tax rate was not previously documented, and included in previous tax periods under the corresponding transaction code in line 040 of Section 2, is reflected. 6 declarations |
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Line 060 |
The operation code 1010447 is reflected, given in Appendix N 1 to the Procedure |
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Lines 070 and 080 |
The amounts of adjustment of the tax base and tax deductions are reflected in connection with the return of goods (refusal of goods (works, services)), for transactions for the sale of which the validity of applying the 0 percent tax rate was previously documented. Reflection is made in the declaration submitted for the tax period in which the taxpayer recognized such a return of goods (refusal of such goods (works, services)) |
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Line 090 |
Operation code 1010448 is reflected, given in Appendix N 1 to the Procedure |
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Line 100 |
The corresponding amount is reflected by which the tax base is adjusted (in the event of an increase in the price of goods (works, services) sold) for transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which was previously documented |
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Line 110 |
The corresponding amount is reflected by which the tax base is adjusted (in the event of a decrease in the price of goods (works, services) sold) for transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which was previously documented. Reflection is made in the declaration submitted for the tax period in which the taxpayer recognized such an increase (decrease) in the price of goods (works, services) sold |
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Line 120 |
The tax amount is to be reflected if the sum of the values in lines 030 and 040 exceeds the sum of the values in lines 050 and 080, and is calculated as the sum of the values in lines 030 and 040, reduced by the sum of the values in lines 050 and 080 |
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Line 130 |
The tax amount is to be reflected if the sum of the values in lines 030 and 040 is less than the sum of the values in lines 050 and 080, and is calculated as the sum of the values in lines 050 and 080, reduced by the sum of the values in lines 030 and 040 |
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Section 5 "Calculation of the amount of tax deductions for transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which was previously documented (not confirmed)" |
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In sec. 5 of the declaration reflects the amounts of tax, the right to include which in tax deductions for the tax period for which the declaration is submitted, arose for the taxpayer in relation to operations for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which was previously documented (not confirmed) |
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Lines 010 and 020 |
Filled in on the basis of information about the year and tax period indicated on the title page of the relevant declaration, which previously reflected transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which is documented (not confirmed) |
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Line 040 |
For each transaction code, tax bases are reflected for transactions for the sale of goods (works, services) taxable in accordance with paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, Art. 1 of the Export and Import Protocol and (or) Art. 4 of the Protocol on works and services at a tax rate of 0 percent, the validity of which for these operations is documented in the prescribed manner in the tax period, information about which is reflected in the indicators in lines 010 and 020 of this section |
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Line 050 |
For each transaction code, the amounts of tax on transactions for the sale of goods (works, services) are reflected, the validity of applying the 0 percent tax rate for which was documented in the tax period, information about which is reflected in the indicators in lines 010 and 020 of this section, and the right to the inclusion of which in tax deductions arose from the taxpayer in the tax period for which the declaration is submitted, namely: |
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Line 060 |
For each transaction code, tax bases are reflected for transactions for the sale of goods (works, services) taxed in accordance with paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, Art. 1 of the Export and Import Protocol and (or) Art. 4 of the Protocol on works and services at a tax rate of 0 percent, the validity of the application of which for these operations is not documented in the prescribed manner in the tax period, information about which is reflected in the indicators in lines 010 and 020 of Sec. 5 declarations |
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Line 070 |
For each transaction code, the amounts of tax on transactions for the sale of goods (works, services) are reflected, the validity of applying the 0 percent tax rate for which was not documented in the tax period, information about which is reflected in the indicators in lines 010 and 020 of Sec. 5 of the declaration, and the right to include which in tax deductions arose from the taxpayer in the tax period for which the declaration was submitted: Tax amounts presented to the taxpayer upon acquisition of goods (works, services), property rights in the territory of the Russian Federation; Tax amounts paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction; Tax amounts paid by the buyer - tax agent when purchasing goods (works, services) |
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Line 080 |
The amount of tax calculated for reimbursement under sect. 5 declarations. The amount of tax is determined for all reporting years and tax periods reflected in lines 010 and 020 of Sec. 5 declarations, as the sum of the confirmed values reflected in lines 050 for each operation code |
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Line 090 |
The amount of tax calculated for reimbursement under sect. 5 declarations. The amount of tax is determined for all reporting years and tax periods reflected in lines 010 and 020 of Sec. 5 declarations, as the sum of unconfirmed values reflected in lines 070 for each operation code |
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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" |
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Line 020 |
For each transaction code, tax bases are reflected separately for the relevant transactions for the sale of goods (works, services), the moment of determining the tax base for which is determined in accordance with Art. 167 of the Tax Code of the Russian Federation and (or) Art. 1 of the Export and Import Protocol. Line 030 reflects the amounts of tax calculated at the appropriate tax rate on transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which is not documented in the prescribed manner |
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Line 030 |
The tax amount is reflected in the corresponding transaction code, calculated by multiplying the amount reflected in line 020 by 18 or 10, respectively, and dividing by 100 |
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Line 040 |
For each transaction code, tax deductions are reflected for transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which is not documented, including: The amount of tax presented to the taxpayer when acquiring goods (works, services), property rights in the territory of the Russian Federation; The amount of tax paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction; The amount of tax paid by the buyer - tax agent when purchasing goods (works, services) |
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Line 050 |
The tax amount is reflected, which is determined as the sum of the values reflected in lines 030 for each operation code |
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Line 060 |
The amount of tax deductions on transactions for the sale of goods (works, services) is reflected, the validity of applying the 0 percent tax rate for which is not documented. This amount tax is determined as the sum of the values reflected in lines 040 for each operation code |
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Line 070 |
The operation code 1010449, given in Appendix N 1 to the Order, is reflected. Lines 080 - 100 shall reflect the amounts of the adjustment of the tax base, the amounts of tax calculated at the tax rates provided for in paragraphs 2 - 3 of Art. 164 of the Tax Code of the Russian Federation, and tax deductions in connection with the return of goods (refusal of goods (works, services)), for transactions for the sale of which the validity of applying the 0 percent tax rate has not been documented. On line 080, the declaration submitted for the tax period in which the taxpayer recognized such a return of goods (refusal of such goods (works, services)) reflects the corresponding amount by which the tax base is adjusted (reduced); line 090 reflects the adjustment of tax amounts previously calculated at the tax rates provided for in paragraphs 2 - 3 of Art. 164 of the Tax Code of the Russian Federation, line 100 reflects the amount of tax previously accepted for deduction and subject to recovery |
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Line 110 |
The operation code 1010450, given in Appendix N 1 to the Order, is reflected. Lines 120 - 150 shall reflect the amounts of the tax base adjustment (in the event of an increase or decrease in the price of goods (works, services) sold in transactions for the sale of goods (works, services), the validity of applying the 0 percent tax rate for which has not been documented. In the declaration presented for the tax period in which the taxpayer recognized such an increase (decrease) in the price of goods (works, services) sold, line 120 shall reflect the corresponding amount by which the tax base is adjusted (increased); line 130 shall reflect the amount by which ( increase) tax amounts previously calculated at the tax rates provided for in clauses 2–3 of article 164 of the Tax Code of the Russian Federation; line 140 shall reflect the corresponding amount by which the tax base is adjusted (reduced); line 150 shall reflect the amount by which adjusted (reduced) amounts of tax previously calculated at the tax rates provided for in paragraph 1 of Art. p. 2 - 3 Art. 164 of the Tax Code of the Russian Federation |
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Line 160 |
The tax amount, if the sum of the values in lines 050, 100 and 130 exceeds the sum of the values in lines 060, 090 and 150, is calculated as the sum of the values in lines 050, 100 and 130, reduced by the sum of the values in lines 060, 090 and 150 |
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Line 170 |
The tax amount is subject, if the sum of the values in lines 050, 100 and 130 is less than the sum of the values in lines 060, 090 and 150, is calculated as the sum of the values in lines 060, 090 and 150, reduced by the sum of the values in lines 050, 100 and 130 |
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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 supply of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months" |
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Operation codes are reflected in accordance with Appendix N 1 to the Order. When reflecting in column 1 transactions that are not subject to taxation (exempted from taxation), under the corresponding transaction codes, the taxpayer fills in the indicators in columns 2, 3 and 4 on line 010. When reflecting in column 1 transactions that are 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, the taxpayer fills in the indicators in column 2 under the corresponding transaction codes. At the same time, the indicators in columns 3 and 4 are not filled in (a dash is put in the indicated columns) |
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For each code of a transaction that is not subject to taxation, and a transaction that is 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, the following shall be reflected: The cost of goods (works, services) that are not recognized as an object of taxation in accordance with paragraph 2 of Art. 146 of the Tax Code of the Russian Federation; The cost of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Art. Art. 147, 148 of the Tax Code of the Russian Federation; The cost of sold (transferred) goods (works, services) not subject to taxation (exempted from taxation) in accordance with Art. 149 of the Tax Code of the Russian Federation, taking into account paragraph 2 of Art. 156 of the Tax Code of the Russian Federation |
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For each transaction code that is not subject to taxation, the cost of purchased goods (works, services) that are not taxable is reflected: The cost of purchased goods (works, services), the sale of which is not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation; The cost of goods (works, services) purchased from taxpayers who apply the exemption from the taxpayer's obligations to pay tax in accordance with Art. Art. 145 and 145.1 of the Tax Code of the Russian Federation; The cost of goods (works, services) purchased from persons who are not taxpayers |
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For each transaction code that is not subject to taxation, the amounts of tax presented upon the acquisition of goods (works, services) or paid upon the importation of goods into the territory of the Russian Federation are reflected, which are not deductible in accordance with clauses 2 and 5 of Art. 170 of the Tax Code of the Russian Federation |
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Line 010 |
The amount of payment received, partial payment against the forthcoming 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, is reflected. Upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services), the documents provided for in paragraph 13 of Art. 167 of the Tax Code of the Russian Federation |
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Section 8 "Information from the purchase book on transactions recorded for the past tax period" |
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Section 8 of the declaration is filled out by taxpayers (tax agents, with the exception of tax agents specified in paragraphs 4 and 5 of Article 161 of the Tax Code of the Russian Federation) in cases where the right to tax deductions for the past tax period arises in the manner established by Art. 172 of the Tax Code of the Russian Federation |
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Column 3 on line 001 |
A sign of the relevance of the information reflected in Sec. 8 declarations. Line 001 is filled in if the taxpayer submits an updated declaration. The number 0 is affixed if in the previously submitted declaration the information under Sec. 8 declarations were not submitted, or in case of replacement of information, if errors were found in previously submitted information or incompleteness of information reflection. The number 1 is affixed if the information previously submitted by the taxpayer to the tax authority is relevant, reliable, not subject to change and is not submitted to the tax authority. In this case, dashes are placed in lines 005, 010 - 190. |
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Column 3 on line 005 |
The serial number of the entry from column 1 of the form of the purchase book used in calculating the value added tax (hereinafter referred to as the purchase book), approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 "On the forms and rules for filling out (maintaining) documents, applied in the calculation of value added tax" |
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Column 3 on lines 010 - 180 |
The data indicated respectively in columns 2 - 8, 10 - 16 of the purchase book are reflected. The indicators for lines 010 - 180 are filled in in the same way as the procedure for filling out the indicators in columns 2 - 8, 10 - 16 of the purchase book, established by section. II of the Rules for keeping a book of purchases used in the calculation of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 |
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Column 3 on line 190 |
The amount of VAT (total) on the purchase book, indicated on the line "Total" of the purchase book, is reflected. Line 190 is filled in on the last page of sec. 8 of the declaration, on the remaining pages of Sec. 8 line 190 put a dash |
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Appendix 1 "Information from additional sheets of the purchase book" to sec. eight |
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Appendix 1 to Sec. 8 of the declaration is filled out by taxpayers (tax agents, with the exception of tax agents specified in paragraphs 4 and 5 of article 161 of the Tax Code of the Russian Federation) in cases of changes in the purchase book after the expiration of the tax period for which the declaration is submitted |
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Column 3 on line 001 |
A sign of the relevance of the information reflected in Appendix 1 to Sec. 8 declarations. Line 001 is filled in if the taxpayer submits an updated declaration: The number 0 is affixed if in the previously submitted declaration the information under Sec. 8 declarations were not submitted or in case of replacement of information, if errors were found in previously submitted information or incompleteness of information reflection. The number 1 is affixed if the information previously submitted by the taxpayer to the tax authority is relevant, reliable, not subject to change and is not submitted to the tax authority. At the same time, dashes are put in lines 005, 008, 010 - 190 |
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Column 3 on line 005 |
The total amount of VAT on the purchase book is reflected, which is indicated in the "Total" line of the purchase book. In the event of subsequent changes (additions, adjustments) to the purchase book for the same tax period, column 3 on line 005 shall reflect the total amount of tax on the purchase book indicated in the "Total" line of the purchase book |
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Column 3 on line 008 |
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Column 3 on lines 010 - 180 |
The data indicated respectively in columns 2 - 8, 10 - 16 of the additional sheet of the purchase book are reflected. The indicators for lines 010 - 180 are filled in in the same manner as the procedure for filling out the indicators in columns 2 - 8, 10 - 16 of the additional sheet of the purchase book, provided for in Section. IV of the Rules for filling out an additional sheet of the purchase book used in calculating value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. With subsequent changes to the purchase book for the same tax period in column 3, line by line 010 - 180 reflect the data indicated respectively in columns 2 - 8, 10 - 16 of all additional sheets of the purchase book |
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Column 3 on line 190 |
The total amount of tax is reflected in Appendix 1 to Section. 8 of the declaration, indicated on the line "Total" of the additional sheet of the purchase book. Line 190 is filled in on the last page of Appendix 1 to Sect. 8 of the declaration, on the remaining pages of Appendix 1 to Sect. 8 of the declaration on line 190 is a dash. The final data of column 3 on line 190, reflected on the last page of Appendix 1 to Sec. 8 declarations are used to make changes to the declaration if errors (distortions) made in the past tax period are found in the current tax period |
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Section 9 of the declaration "Information from the sales book on transactions recorded for the past tax period" |
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Section 9 of the declaration is filled in by taxpayers (tax agents) in all cases when there is an obligation to calculate value added tax in accordance with the Tax Code of the Russian Federation |
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Column 3 on line 001 |
A sign of the relevance of the information reflected in Sec. 9 declarations. Line 001 is filled in if the taxpayer submits an updated declaration. The number 0 is affixed if in the previously submitted declaration the information under Sec. 9 declarations were not submitted, or in the case of replacement of information, if errors were found in previously submitted information or incomplete reflection of information. The number 1 is affixed if the information previously submitted by the taxpayer to the tax authority is relevant, reliable, not subject to change and is not submitted to the tax authority. In this case, dashes are placed in lines 005, 010 - 280. When submitting the primary declaration for the relevant tax period to the tax authority, line 001 shall contain a dash |
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Column 3 on line 005 |
The serial number of the entry from column 1 of the form of the sales book used in calculating the value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (hereinafter referred to as the sales book) is reflected |
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Column 3 on lines 010 - 220 |
The data indicated respectively in columns 2 - 8, 10 - 19 of the sales book are reflected. The indicators for lines 010 - 220 are filled in in the same way as the procedure for filling in the indicators in columns 2 - 8, 10 - 19 of the sales book, established by section. II Rules for maintaining the sales book used in the calculation of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 |
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Column 3 on lines 230 - 280 |
The total data for the sales book is reflected, respectively, indicated on the line "Total" of the sales book. Lines 230 - 280 are filled in on the last page of section. 9 declarations. |
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Appendix 1 to Sec. 9 of the declaration is filled in by taxpayers (tax agents) in cases of changes in the sales book for the past tax period |
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Column 3 on line 001 |
A sign of the relevance of the information reflected in Appendix 1 to Sec. 9 declarations. Line 001 is filled in if the taxpayer submits an updated declaration. The number 0 is put down if information on this section was not provided in the previously submitted declaration, or if information was replaced, if errors were found in previously submitted information or incomplete reflection of information. The number 1 is affixed if the information previously submitted by the taxpayer to the tax authority is relevant, reliable, not subject to change and is not submitted to the tax authority. At the same time, dashes are put in lines 020 - 360 |
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Column 3 on lines 020 - 040 |
The total value of sales without tax is reflected at the applicable rates for the sales book, indicated in columns 14 - 16 of the "Total" line of the sales book |
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Column 3 on lines 050 - 060 |
The total amount of tax is reflected at the applicable rates for the sales book, indicated in columns 17 - 18 of the "Total" line of the sales book |
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Column 3 on line 070 |
The total value of tax-exempt sales, indicated in column 19 of the "Total" line of the sales book, is reflected. In the event of subsequent changes (additions, adjustments) to the sales book for the same tax period, column 3 in lines 020 - 070 also reflects the total data indicated respectively in columns 14 - 19 of the line "Total" of the sales book |
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Column 3 on line 080 |
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Column 3 on lines 090 - 300 |
The data indicated respectively in columns 2 - 8, 10 - 19 of the additional sheet of the sales book are reflected. The indicators for lines 090 - 300 are filled in in the same way as the procedure for filling out the indicators in columns 2 - 8, 10 - 19 of the additional sheet of the sales book, provided for in Section. IV of the Rules for filling out an additional sheet of the sales book used in value added tax calculations, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. With subsequent changes to the sales book for the same tax period in column 3, line by line 090 - 300 reflect the data indicated respectively in columns 2 - 8, 10 - 19 of all additional sheets of the sales book |
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Column 3 on lines 310 - 360 |
The summary data for Appendix 1 to Sec. 9 of the declaration, indicated respectively on the line "Total" of the additional sheet of the sales book. Lines 310 - 360 are filled in on the last page of Appendix 1 to Sec. 9 declarations. The summary data of lines 310 - 350 columns 3, reflected on the last page of Appendix 1 to section. 9 declarations are used to make changes to the declaration if errors (distortions) made in the past tax period are found in the current tax period |
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Section 10 "Information from the register of issued invoices in relation to operations carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the past tax period" |
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Section 10 of the declaration is filled in in case of issuing invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements by the following persons: |
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Column 3 on line 001 |
A sign of the relevance of the information reflected in Sec. 10 declarations. Line 001 is filled in if the taxpayer submits an updated declaration. The number 1 is affixed if the information previously submitted by the taxpayer to the tax authority is relevant, reliable, not subject to change and is not submitted to the tax authority. In this case, dashes are put in lines 005, 010 - 210 |
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Column 3 on line 005 |
The serial number of the entry from column 1 of part I "Issued invoices" section is reflected. I form of the register of received and issued invoices used in the calculation of value added tax "(hereinafter referred to as the register), approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 |
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Column 3 on lines 010 - 210 |
The data indicated, respectively, in columns 2 - 9, 11 - 19 of the log book are reflected. The indicators for lines 010 - 210 are filled in in the manner similar to the procedure for filling in the indicators in columns 2 - 9, 11 - 19 of the accounting journal, established by section. II Rules for keeping a register of received and issued invoices used in the calculation of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 |
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Section 11 "Information from the register of received invoices in relation to operations carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the past tax period" |
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Section 11 of the declaration is filled in in case of receipt of invoices when carrying out entrepreneurial activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements by the following persons: Taxpayers of value added tax, including developers, as well as taxpayers of value added tax, exempted from the duties of a taxpayer related to the calculation and payment of tax; Tax agents who are not taxpayers of value added tax |
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Column 3 on line 001 |
A sign of the relevance of the information reflected in Sec. 11 declarations. Line 001 is filled in if the taxpayer submits an updated declaration. The number 0 is put down if information on this section was not provided in the previously submitted declaration, or in case of replacement of information, if errors were found in previously submitted information or incompleteness of information reflection. The number 1 is affixed if the information previously submitted by the taxpayer to the tax authority is relevant, reliable, not subject to change and is not submitted to the tax authority. At the same time, dashes are put in lines 005, 010 - 200 |
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Column 3 on line 005 |
The serial number of the entry from column 1 of part II "Received invoices" section is reflected. I Forms of the register of received and issued invoices used in the calculation of value added tax (hereinafter referred to as the register), approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 |
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Column 3 on lines 010 - 200 |
The data indicated, respectively, in columns 2 - 9, 11 - 19 of the log book are reflected. The indicators for lines 010 - 200 are filled in in the manner similar to the procedure for filling in the indicators in columns 2 - 9, 11 - 19 of the accounting journal, established by section. II Rules for keeping a register of received and issued invoices used in the calculation of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 |
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Section 12 "Information from invoices issued by persons specified in paragraph 5 of Article 173 of the Tax Code of the Russian Federation" |
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Section 12 of the declaration is filled out only if an invoice is issued to the buyer with the allocation of the amount of tax by the following persons: taxpayers released from the performance of taxpayer obligations related to the calculation and payment of value added tax; taxpayers when shipping goods (works, services), transactions for the sale of which are not subject to value added tax; persons who are not taxpayers of value added tax |
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Column 3 on line 001 |
A sign of the relevance of the information reflected in Sec. 12 declarations. Line 001 is filled in if the taxpayer submits an updated declaration. The number 0 is put down if information on this section was not provided in the previously submitted declaration, or in case of replacement of information, if errors were found in previously submitted information or incompleteness of information reflection. The number 1 is affixed if the information previously submitted to the tax authority by the taxpayer or a person who is not a taxpayer is relevant, reliable, not subject to change and is not submitted to the tax authority. In this case, dashes are put in lines 020 - 080 |
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Column 3 on lines 020 - 030 |
Reflects the information specified in line 1 of the form invoices, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 |
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Column 3 on line 040 - 050 |
The information indicated respectively in lines 6b - 7 of the invoice form is reflected |
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Column 3 on lines 060 - 080 |
The data indicated respectively in columns 5, 8 and 9 of the invoice form are reflected. |
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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 electronic form by transmission via telecommunication channels - TCS (Article 163, clause 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 of your VAT return. 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, TIN and KPP of the seller, the cost of purchases on the invoice, the amount of VAT 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.
Appendix No. 2
to the order of the Federal Tax Service
ORDER
COMPLETING THE TAX DECLARATION FOR TAX
VALUE ADDED
