An amended VAT return is a document by which the taxpayer informs the tax office that he independently discovered an error in the calculations that led to an underestimation of the amount of tax, and made changes to the accounting data.
Clarification is submitted in the manner prescribed Article 81 of the Tax Code of the Russian Federation. Its form and the procedure for filling it out for VAT 2019 are regulated in the order of the Federal Tax Service of Russia of October 29, 2014 N ММВ-7-3 / [email protected]. Adjustments to surrendered tax return the taxpayer has the right to contribute independently upon detection of errors and inaccuracies for any reporting period. Consider how to make an updated VAT return; The procedure for correcting errors is presented in the form of an algorithm.
If, while maintaining records or conducting an audit, a taxpayer suddenly discovers that in accounting for VAT for previous reporting periods, and therefore in an already submitted tax return, he missed important information or made mistakes that affect the amount of tax, then he:
You don't need to submit an application if:
It is very important to remember that the updated VAT return in 2019 is subject to submission only in the form that was valid in the tax period in which errors were identified and in which changes were made. This is defined in paragraph 5 of Article 81 of the Tax Code of the Russian Federation. Therefore, according to the form approved by the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected], you can submit corrected data only starting from the 1st quarter of 2015. To correct errors identified in earlier periods, you should use the declaration forms approved by earlier orders of the Federal Tax Service.
A clarification with an increased amount payable is submitted exclusively to in electronic format.
The procedure for filling out the clarification is regulated by the annex to the order of the Federal Tax Service, which approves the reporting form in the corresponding tax period. So, by virtue of clause 2 of the Filling Procedure given in Appendix No. 2 to Order No. 558, the clarification on value added tax is filled out taking into account only those pages primary report that the taxpayer previously sent to the Federal Tax Service. All other pages and annexes to them must be filled out only if changes or additions have been made to tax accounting that affect the information to be displayed in them.
For sections 8-12 of the VAT tax return, there is even a special line 001. In its column 3, it is necessary to indicate the sign of the relevance of the information that the taxpayer shows in the corresponding section:
A similar line is provided in the annexes to sections 8 and 9 of the tax return. It should also indicate the sign of relevance "0" or "1" if this is a VAT update. However, you do not need to put a dash, since these pages are only included in the revised report.
The primary report must have a title page and section 1. The remaining sections 2-12, as well as annexes to 3, 8 and 9, must be completed and included in the report only if the relevant transactions were carried out in the tax period. Therefore, if the primary report contained, for example, sections 1, 2, 3, 7 and 9, then the revised VAT return submitted as part of the same operations carried out must contain them.
If the taxpayer is thinking about how to submit a clarification with the correction of the purchase book, for example, to cancel the entry on the invoice, then he must be guided by the requirements of Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. It follows from it that all changes and amendments in the sales and purchases book to be done after graduation tax period, should be made by inserting additional sheets. As follows from the legislation, the adjustment of the report in Appendix 1 to Section 8 and Appendix 1 to Section 9 are intended just to reflect information from additional sheets of the sales book and the purchase book. Therefore, the question of how to submit a clarification on value added tax, if there is an error in the purchase book, is solved by filling them out.
If the taxpayer made such amendments, then as part of the clarification, except for the main sections 1, 2, 3, 7 and 9, previously presented in the primary reporting form, it will be necessary to submit Appendix 1 to Section 8 with additional sheets from the books of purchases and sales.
In order to save taxpayers from duplicating data when correcting them, the Federal Tax Service allows the use of a sign of relevance. This permission is due to the huge amount of data transferred under sections 8-12. If there are no changes or clarifications on them, the taxpayer can leave it blank. With it, an updated VAT return is a sign of relevance "1". This will mean that the Federal Tax Service will automatically save the data from the previous reporting form for the same period. At the same time, if there is a need to make changes to all sections, then you can put the sign of relevance "0" for all sections, and then the updated data will be uploaded, which will be used for tax control purposes.
Using the sign of relevance allows taxpayers to independently form the number of sections of the clarification, information on which will be changed in the database of the Federal Tax Service. This applies even to interrelated sections, provided that an error was made in the last tax period in only one of them. In addition, the Federal Tax Service allows the taxpayer the right to refuse to correct the annexes to sections 8 and 9, even if they were marked with the sign "0" and the information was re-uploaded.
However, such permission from the tax authorities contradicts the rules for maintaining a purchase book and a sales book approved by the Government of the Russian Federation. Given this approach of officials to the procedure for reflecting changes in documents on tax accounting, it is better to perform a complete unloading of corrections from books than to receive a punishment, if suddenly, after checking the Federal Tax Service, the case will be considered in court.
It should be noted that it is almost impossible to find an example of filling in a refinement that is suitable for all situations, since everyone has different errors. Therefore, if explanations are needed for the revised VAT return, a sample can only be found in the instructions for the regular report form, by analogy. The deadline for filing an updated VAT return is not regulated by law, it can be submitted when such a need arose.
If a taxpayer has found errors in tax accounting that do not affect the amount of tax payable, he may not submit a corrected report. But, if errors were made in the register of invoices, which, from January 1, 2015, organizations are required to maintain when issuing and receiving invoices in cases of implementation entrepreneurial activity in the interests of other persons on the basis of agency agreements or commission agreements, as well as when performing the functions of a developer, it is better to submit a clarification. The procedure for maintaining accounting journals is defined in article 169 of the Tax Code of the Russian Federation. At the same time, it should be remembered that no penalty for an updated VAT return is provided by law, but its absence can lead the taxpayer to large fines for mistakes made and not corrected in time.
If the tax agent decided to clarify the information from sections 10 and 11 of the declaration, then the sign of relevance cannot be applied to them. It is necessary to re-upload all the information from the section being modified. The possibility of changing the data of the invoice accounting journal itself, provided to the Federal Tax Service, is not provided for in Decree of the Government of the Russian Federation No. 1137. Providing updated data that does not affect the amount of tax is necessary in order to avoid a possible dispute with the Federal Tax Service in the event of inconsistencies in accounting and reporting data during the audit.
An updated VAT return is a corrective reporting document to be generated if errors are identified in the original return for previous quarters or the current period. Also, the reason for submitting such a form may be an incomplete reflection of all necessary information in the original report.
Features of the procedure for making adjustments to the declaration are regulated by Article 81 of the Tax Code of the Russian Federation.
It is necessary to submit an updated declaration form if the identified error directly affects the value tax base and, as a result, on the amount of the tax itself, which must be paid at the end of the tax period. At the same time, it is not allowed to reflect correct data for past periods in the declaration for the current one; it is necessary to draw up an additional updated document for the quarter in which incorrect initial data were revealed.
An error can result in either an increase or decrease in VAT payable. According to the first paragraph of paragraph 1 of Article 81, the obligation to submit an updated declaration arises only when the base and tax are underestimated, that is, if the initial declaration contains a lower amount of VAT than must be paid.
If the identified error or incompleteness of the reflected information did not lead to a decrease in the tax payable (for example, the tax base was initially overstated), then the taxpayer has the right to decide whether he will file an updated declaration or not (according to the second paragraph of paragraph 1 of Article 81) .
When submitting an amended declaration, you need to be prepared for the fact that the Federal Tax Service will conduct a desk audit, and in some cases an on-site audit (if the tax was overpaid). Moreover, during the audit, the tax authorities can check not only the correctness of the calculation of VAT, but also other taxes. All identified errors will have to be corrected, additional tax, penalties, and, if necessary, a fine must be paid.
For tax agents the obligation to submit an updated declaration is established, regardless of whether the VAT payable is overstated or understated. At the same time, information should be provided only for those taxpayers in respect of which inaccuracies and incorrectly indicated information were made.
You do not need to submit an amended declaration:
The place of submission of the adjusted form is the tax office to which the company submitted the original declaration. To fill out, you should use the declaration form that is relevant on the date of formation of the original document, that is, for the quarter in which changes are made.
The submission method is electronic, as is the case with the usual declaration form.
VAT surcharge is required if a smaller amount of tax was previously transferred than required source documents companies, that is, understating the tax base and, as a result, the tax itself.
It is required to pay the missing amount of tax before submitting the “clarification”, it is then that the tax penalties will not be applied to the company. Along with the VAT surcharge, interest must also be calculated and paid. To be sure that the tax surcharge reached the addressee earlier than the date of transfer of the revised declaration, it must be dated at least the next day.
A copy of the payment document confirming the transfer of money should be attached to the revised declaration.
In case of overpayment of tax, it can be returned or set off against the payment of other taxes on the basis of an application submitted to the management of the Federal Tax Service.
There are no specific dates for filing the Tax Code of the Russian Federation
An amended VAT return must be submitted upon detection of errors, shortcomings, incorrect and unaccounted for information. At the same time, it is stipulated that if the revised document is submitted before the deadline for filing a VAT return, then the tax authorities perceive it as the corrected version filed. This refers to the correction of errors identified in the current period.
If the "clarification" is submitted after the deadline for filing VAT returns, but before the deadline for paying the tax, then there is no liability for incorrectly submitted initial information. You also don't need to charge fees. It is only required to pay the correct amount of tax on time.
When submitting an adjustment form after the tax payment deadline, you must first pay the missing amount of the “added” tax, as well as penalties. In this case, tax sanctions will also not be applied (if the corrected declaration is submitted before it became known that tax errors were discovered or about the upcoming on-site audit).
An amended declaration is an independent form that includes information that was not correctly filled in the original declaration, or was not included in it initially. When filling out, the difference between the original and corrected data is not shown, but only the correct indicators are reflected.
To fill out, you should take the same VAT declaration form as for the initial submission.
The "clarification" includes all the same sheets that were provided in the original form with the replacement of incorrect data with correct ones, as well as the addition of previously not reflected information.
Sections 8, 9, 10, 11, 12 and annexes to them have a special field that is filled in only when clarifications are submitted - 001 “A sign of the relevance of previously submitted information”.
Field 001 in these sections can take one of two values:
On the title page there is also a field that is mandatory when submitting a corrected report - the number of adjustments, in which a number is entered corresponding to the serial number of adjustments to the declaration. At the initial submission of the “clarification”, “001” is put, then with each subsequent correction - incrementally “002”, “003”, etc.
| Event | Sec. eight | App. to section 8 | Sec. 9 | App. to section 9 |
| Implementation not included in declaration | 1 | – | 1 | 0 |
| Incorrectly calculated VAT payable | 1 | – | 1 | 0 |
| VAT deductible changes | 1 | 0 | 1 | – |
| Change VAT payable and refundable at the same time | 1 | 0 | 1 | 0 |
An explanatory document, referred to as a cover letter, should be attached to the "clarification", this document may also be referred to as an explanatory note. It's for the taxpayers explanatory note describes the reasons for the re-submission of the declaration, as well as basic information about the corrections made.
Unlike the updated declaration for the cover letter, the standard form is not approved, and therefore the companies themselves draw up a convenient document.
If necessary, the tax authorities may request additional explanatory documentation.
What is an amended VAT return? You can answer this question briefly - this is a report that reflects adjustments to already submitted reports. These can be both errors of accountants and corrections due to negligent employees.
If an error was found in the declaration filed for the first time, an adjustment must be made. It can go both to increase and decrease the tax. The previous period has already been closed, and it is necessary to reflect the accuracy of the information, therefore, they create the very revised declaration. That is, it is created for the following reasons:
Detailed information about the adjustment can be seen in the video from the School of Accountants:
If an error has been identified that directly affects the amount of taxes, it is necessary to create an adjustment VAT return . It does not display valid data that has already been submitted. The new document reflects only tax discrepancies.
If the error indicates an underestimation of the tax at the time when the payer passed and paid the increased rate, then the declarant retains the right to decide whether he will form a new document with an adjustment or leave it as it is.
By submitting an updated VAT return, you need to prepare that the tax office can conduct a desk audit. Sometimes the authority may call you to the inspection, or the inspector himself will come and check all the documents. If, as a result of the audit, the tax authorities reveal discrepancies in the data, this threatens with large fines, depending on economic activity payer.
Declarations under the new legislation since 2015 are submitted only in electronic form. Paper media is a thing of the past.
To file a declaration, you must:
Create an updated declaration. Archive it with Crypto-Arm. Sign with key electronic signature. And send to tax office. Wait for a response to email on the adoption of the declaration. If there are no errors, the Unified Tax Portal program will send an email like this:
A cover letter should be attached to the revised declaration, where it is necessary to decipher the reason for the change in the amounts in the declaration. Letter example:
A declaration with updated data is submitted on the basis of the Tax Code of the Russian Federation. The form and procedure for adjusting VAT are provided for by tax codes. If an error is found in any period, you can draw up a declaration and send it to the tax authorities. This is especially important if an error was discovered that led to a decrease in tax rate and, consequently, lower taxes.
There are no deadlines for filing an adjustment VAT return.. It is recommended to file a report immediately after finding an error.
Any inspector during a desk audit will identify these errors and charge such a fine that you no longer want to hide information.
In general, the following can be distinguished: an amended declaration is submitted in any . When an error is found. Regardless .
The procedure for filling out the clarification is also prescribed by law in the tax code, and the filling form has been approved. Let's look at an example:
Sections "8", "9", "10", "", "12" and annexes of the declaration have a special field "sign of relevance", which can be filled with the value "1".
| Actions | Section 8 | annex to section 8 | Section 9 |
| The declaration did not include the sale of goods | 1 | 1 | |
| Incorrectly calculated VAT payable | 1 | 1 | |
| Change of VAT deductible | 1 | 0 | 1 |
| Change of VAT deductible and refundable | 1 | 0 | 1 |
If any erroneous data is found that does not affect the amount of tax payable, the declarant may not form an updated VAT return. There is a tax regulation that spells out errors that do not affect the amount of tax, but you still need to file a clarification on which.
Explanation to the tax on losses The attention of the tax authorities will be attracted by losses received within 2 or more years. In response to a request for the reasons for the loss, you can send an explanation letter to the tax office, justifying in it why expenses exceed income. For example, an organization has recently been registered, there are still few clients, but the cost of renting a room, maintaining staff, etc. are already significant. In the explanations, emphasize that all costs are economically justified and documented. You can prepare a table showing the main types of expenses and their amount for the year by type. Below is an explanatory note to the tax on losses (sample).
The VAT tax return submitted by the organization to the Federal Tax Service on a quarterly basis is subject to desk audit for errors, inaccuracies, incorrect data filling. If an employee of the fiscal service during the audit revealed any inconsistencies, then he has the right to ask the organization for clarification regarding the errors made. Today we will talk about what the explanations for the VAT declaration are, how to draw it up, when and how the document must be submitted to the Federal Tax Service.
When the Federal Tax Service requires clarification on the VAT return All VAT declarations that you, as a taxpayer, submit to the Federal Tax Service are checked by the tax authority at its location.
Attention
The pattern is this: the more serious the error, the more details are needed. Secondly, the letter should mention those lines of the declaration that have been corrected. This is necessary for inspectors to enter reporting into the database and for the “camera room”.
Important
But if the number of specified indicators is significant, then we can limit ourselves only to the total amount of the calculated tax and the debt that is paid in addition. Or the amount by which the tax is reduced. In the latter case, together with the revised declaration, you can apply for a credit or refund. Finally, if in the “clarification” the amount of tax payable is greater than in the original declaration, then in the cover letter it makes sense to name the details of the payments for the transfer of tax (advance) and penalties.
Its verification is called cameral and is carried out directly by the Federal Tax Service. Article 88 Tax Code The Russian Federation gives the right to the inspection to send requests for explanations on them. Tax authority may require explanations about the details of the VAT return in such cases:
Responsibility The taxpayer has complete freedom of choice whether to provide him with explanations or not.
Penalty for lack of explanation is imposed administrative.
Info
If, when sending an electronic document, you do not comply with the required format, acceptance of the explanation will be refused. If everything is done correctly, the explanation will be considered accepted by the Federal Tax Service. When submitting clarifications, do not forget about meeting the deadlines - the document must be received by the Federal Tax Service no later than 5 working days from the date you receive the request.
Common Compilation Mistakes Below we will look at the most common mistakes made when compiling an explanation of a VAT return. Mistake #1. The answer is provided on paper. Before entry into force legislative changes, that is, until 01/01/17, the payer could choose the form of providing a response to the request - electronic or paper. After 01/01/17, the Federal Tax Service accepts only electronic responses, explanations provided on paper are considered invalid.
Mistake #2. The deadline for providing a response expires 5 days after it is sent to the Federal Tax Service. The starting point for the deadline for providing a response is the day the request was accepted (the day the receipt was sent). That is, from the moment the FTS sends a request, the payer is given a maximum of 11 working days to accept it, as well as to compile and send a response: 6 days - receiving the request, plus 5 days - sending an explanation. Mistake #3.
The code is assigned in accordance with the following classification:
You can submit explanations to the tax office:
As for explanations on VAT, if you are required to submit a declaration for this tax in electronic form, you must also submit explanations exclusively electronic - tax authorities will not take into account explanations on paper (clause 3 of article 88 of the Tax Code of the Russian Federation). How to write an explanation in tax Explanations in the IFTS are drawn up in any form, with the exception of explanations during a desk audit of the VAT declaration (you will read about this below). If, in your opinion, there are no errors, inaccuracies and contradictions in the submitted reports, then indicate so in the explanations: “In response to the requirement of хх.хх.ххх No. there is no error period.
We inform you that there were no errors in the declaration on invoice No. 834/741 dated March 17, 2016, issued by Fakel LLC. The cost of goods is 516.704 rubles, VAT is 78.819 rubles. and other information specified in the declaration correspond to the data of the invoice from Fakel LLC. All the conditions necessary for the VAT deduction of JSC "MegaTehStroy" are met:
We also inform you that Fakel LLC is a commission agent under the supply agreement No. 514-41 dated 03/01/16, and therefore the shipment according to invoice No. 834/741 dated 03/17/2016 is not reflected in the sales book of Fakel LLC. The supply agreement and a letter from Fakel LLC are attached.
How does Satellite need to adjust the tax amount? How to write a response to a request? In this case, the Satellite must file an amended tax return indicating the correct amount of tax payable. You do not need to provide an explanation for the request. The deadline for submitting the "clarification" is 5 days from the date of sending the receipt of acceptance of the claim. Question number 2. During the audit of the Federal Tax Service, discrepancies were revealed between the data of the declaration of Kurs LLC and the information specified by the counterparty.
On July 12, 2017, a demand was sent to Kurs. In the course of studying the documents, the accountant of the "Course" revealed that the invoice indicated in the counterparty's declaration was not actually issued by the "Course" (there is no operation). How can an accountant of the "Kurs" correctly compose a response to the requirement? The fact of an unconfirmed transaction must be reflected in the table, the form of which is approved by order of the Federal Tax Service (MMV-7-2 / 189 of 08.05.15).
