Let's first understand what VAT is. Value added tax is the so-called consumption tax. In fact, such a tax is a surcharge on the price of the goods being sold, that is, the buyer pays it when making a purchase. It is the enterprise that sells these products that submits a declaration to the inspection.
The rate is regulated by article 164 of the Tax Code of the Russian Federation, it is not fixed and differs for different types goods.
For example, for most services and products, the value added tax is 18%.
The exception is certain types of services and goods: children's products, books and periodicals of an educational nature, as well as some of the medical products have a reduced rate of 10%. There is also a zero rate for exported goods, some transportation of passengers and others.
You may have come across situations when, for some reason, a taxpayer could not pay tax on us on his own, and another person did it for him (we will consider these cases below).
This is the tax agent who will deduct the required amount from income in advance and then send it to the state budget. Thus, this person or enterprise acts as a link between the state and this taxpayer.
According to the tax code, tax agent VAT is considered the one who:
This document is submitted only by those persons who are designated in Article 174.1 of the Tax Code of the Russian Federation as obliged to pay VAT.
Value Added Tax Return is a report that is filed every quarter. There are 4 reporting quarters. Submission deadlines: no later than the 25th of the following month (delays may result in penalties).
IMPORTANT! Starting from 2017, according to the order of the Federal Tax Service of Russia dated December 20, 2016, the form of the declaration was adjusted, as well as the procedure for filling out the declaration, but it did not undergo fundamental changes (some barcodes changed, several additional lines appeared).
For more information about the VAT tax return, read at.
The VAT tax return is a document of 12 sections, but it is increasingly not necessary to fill them out. Only the title page and section 1 are common and binding on all who submit this declaration. The rest are filled in the case when the company had turnovers with VAT.
Some of the sections are for tax agents only, such as the second section.
In the seventh part of the document, it is proposed to indicate information on transactions that were exempt from taxes or were not carried out on the territory of the country. Section 8 indicates tax deductions for the required period.
Section number 9 will require information from the sales book, and payers can enter information from the accounting register in the columns of sections 10 and 11. For an invoice with VAT tax in situations where tax payment is not required, there is section 12 of the declaration.
There is also the concept of a zero VAT tax return, this is a document that is submitted if the entrepreneur has not been operating for any period of time.
But do you have to submit a report? That's when the "zero" is served.
A feature of the document is that a dash is put in the places of the tax paid.
Only the title page and company details are filled in. Both sheets are signed.
The declaration is submitted no later than the 25th day of the month following the expired quarter..
The invoice document contains all the necessary information about the cost of the product - including tax and without it. It is provided by the supplier and must be attached to the ledger.
She needs special attention, because in case of incorrect paperwork, the tax inspector checking it will see a discrepancy in the data, which may lead to the cancellation of all deductions and an increase in the amount of value added tax.
Now we have learned what a value added tax return is. As you can see, there is nothing complicated in it, you just need to deal with the details. If you have any additional questions, you can always contact the inspector. It is better to spend more time filling out than to receive a significantly increased amount of tax after.
Read about what an invoice is and when this document is used.
Additional information about filling is presented in this video:
Errors in VAT declarations can have very sad consequences: from refusal to deduct to administrative, and in special cases - criminal liability. To avoid them, we recommend that you read our instructions.
The VAT return is submitted by payers of this tax, and sometimes by persons who do not pay it. For example, if a VAT non-payer has issued an invoice with a allocated tax amount or, by virtue of law, has acquired the duty of a tax agent.
Note! From 2019, all entities must pay VAT on the Unified Agricultural Tax, unless they have received an exemption under Article 145 of the Tax Code of the Russian Federation. They fill out the declaration in the general order.
The report is submitted in electronic form by all taxpayers. On paper, the VAT return will be accepted only from tax agents who do not pay their own VAT.
The form is submitted to the IFTS four times a year, for every quarter. The deadline for submission is the 25th day of the month following the reporting quarter. Reporting deadlines in 2019-2020 are in the following table:
From the reporting for the 1st quarter of 2019, the declaration form approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] (hereinafter referred to as the Order), but with adjustments made by the order dated December 28, 2018 No. SA-7-3/ [email protected] . The form includes 12 sections with applications, but not all of them need to be filled out.
The following table lists the sections of the VAT return, as well as the cases when subjects must complete them.
| Chapter | Who fills in / What is reflected |
| Title page | All |
| Section 1 | All |
| Section 2 | Tax agents |
| Section 3 | All those who performed taxable transactions. Reflects the calculation of the amount of tax payable / refundable |
| Section 4 | If activities were carried out at a VAT rate of 0%, and there are documents to confirm its legitimacy |
| Section 5 | If activities were carried out at a VAT rate of 0%, but there are no documents for confirmation |
| Section 6 | If the application of the 0% rate was previously declared, but the right to the benefit was received only in the current period |
| Section 7 | If there are transactions exempt from VAT |
| Section 8 | All those who performed taxable transactions. Purchase book data is displayed |
| Section 9 | All those who performed taxable transactions. Sales book data is displayed |
| Section 10 | Intermediaries reflect data on issued invoices |
| Section 11 | Intermediaries reflect data on received invoices |
| Section 12 | Non-payers of VAT when they issue invoices |
From the table above it can be seen that in most cases, organizations and individual entrepreneurs fill out the following sections of the declaration:
Filling in the remaining sections depends on the specifics of the activity.
VAT payers must file returns even if there are no indicators. In particular, this is necessary if:
In this case, only fill Title page and Section 1. In the lines intended to indicate the amount of tax, dashes are put.
On the first page of the VAT return, basic information about the subject, the submitted report and the tax authority:
| The code | Name |
| 116 | By place of setting individual entrepreneur to be registered as a taxpayer |
| 213 | At the place of registration of the organization as the largest taxpayer |
| 214 | At the place of registration of an organization that is not the largest taxpayer |
| 215 | At the place of registration of the successor who is not the largest taxpayer |
| 216 | At the place of registration of the legal successor, which is the largest taxpayer |
| 227 | At the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records |
| 231 | Location of the tax agent |
| 250 | At the place of registration of the taxpayer when fulfilling a production sharing agreement |
| 331 | At the place of business of a foreign organization through a branch of a foreign organization |
The second part of the title indicates the full name of the person who submits the declaration on behalf of the organization. If this is a third-party representative, the code "2" is affixed. If the representative is an organization, its name is indicated.
Title page of the VAT return
This section contains data on the amount of VAT. Here the OKTMO and KBK codes are filled in, as well as the tax amount. It is reflected in one of the lines:
Line 030 is filled in by entities that are not VAT payers or are exempt from it, if they issued invoices in the reporting period. In this line, they indicate the amount of tax, which in connection with this is payable to the budget.
This is what Section 1 of the VAT return looks like
Section 2 tax agents reflect the amount of tax payable, as well as information about the organization in whose interests they performed operations. Most often it is:
Section 2 must be completed on a separate sheet for each counterparty in respect of which the duties of a tax agent arose in the reporting period.
Note! Since 2018, it has arisen when buying non-ferrous and ferrous scrap and some other processed products.
Such purchasing agents, who do not pay VAT themselves, complete Section 2 collectively for all goods. AT line 060 they must indicate the amount of tax payable, and in lines 010-030 put handwriting.
This is the section in which calculation of the total amount of VAT. It can turn out to be positive, that is, to be paid to the budget, or negative - to be reimbursed from the budget.
The section consists of two pages and appendices. The first part is reserved for the calculation of VAT. Column 3 indicates the tax base, and column 5 - the amount of VAT on transactions that are reflected in the corresponding lines:
Completing section 3 of the VAT return
The second part of Section 3 is devoted to tax deductions. The filling rules are as follows:
Section 3, continued
Section 3 has two applications, which are filled in the following cases:
These sections are for reflect specific transactions related to the issuance or receipt of invoices that the subject made in the reporting period. The data in these sections comes from the books of purchases and sales, as well as the register of issued and received invoices.
Attention! At desk audit for VAT, the data of sections 8-12 pass. For each transaction, the information specified in the VAT declaration of the supplier and the buyer is compared. If inconsistencies are identified that lead to breaks in the VAT chain or a decrease in the amount of tax payable to the budget (unreasonable increase in deductions), Information system The IFTS will send a request for clarification.
AT Section 8 data from the shopping book is transferred. The section consists of two pages. It is filled in for each invoice for which a deduction is declared in the purchase book.
Section 9 is formed according to the data from the sales book. To be completed for each invoice issued.
There are annexes to Sections 8 and 9 that must be filled out if errors are found in the relevant sections of previously submitted returns, if they affect the tax amounts calculated in the reporting period.
Since 2019, in Section 9, line 036 has appeared for the code of the type of goods for exporters to the countries of the Customs Union. The same code must be indicated in line 116 of the annex to section 9.
Sections 10 and 11 contain data on intermediary activity and are filled in:
Such organizations indicate in Sections 10 and 11 information, respectively, from the journal of issued and received invoices.
Section 12 is intended for non-payers of VAT and persons exempted from its payment. If for some reason they issued invoices in the reporting period, then their data should be indicated in this section.
Correct preparation of documents tax reporting- the question is always relevant, requiring a long detailed study. According to the Tax Code of the Russian Federation, a VAT return is submitted within 25 days after the end date of the reporting period. Note that it is submitted quarterly.
Declarations are compiled and submitted by tax entities - legal entities / individual entrepreneurs, if they are VAT payers, or tax agents for VAT (Article , Tax Code of the Russian Federation).
If in the period under review an economic entity did not perform operations that are mandatory for declaration, then it should not submit a declaration. Must be done additional condition- there are no operations on the movement of funds on existing accounts and at the cash desk of the tax subject. If there was movement cash flows subject, then a "zero" is submitted for the period being taken into account.
Reporting for rent to the Federal Tax Service in electronic format. From this moment, a paper declaration is accepted only from the tax agents themselves, even if the last non-payers of VAT do not provide mediation services and do not draw up invoices.
The standard declaration includes title page and 12 sections approved by the Federal Tax Service. For different types of activities and the legal status of a tax subject, filling out sections of the declaration will be different. The procedure for filling out the declaration must be strictly observed and take place in accordance with the current requirements of the Federal Tax Service.
The declaration is formed from the information specified in the primary documents and accounting values of the business entity: invoices and their accounting journals, accounting statements, ratios of tax and accounting indicators, books of income and expenditure transactions.
In a declaration in without fail the title page and the standard form of section 1 must be present. The forms of sections 2 to 12 are included as they reflect business transactions.
In the term "Tax period" the coding "23" is put, in the case of liquidation of the company or the reorganization of the tax entity - the coding "55".
The column “Adjustment number” is filled in as follows: if the declaration for the reporting period is submitted for the first time - the code “0—”, if we submit the first clarification - “1—”, the second clarification - “2—”.
The OKVED code is affixed according to the OKVED classification OK 029-2014.
IFTS code - you must specify the code of the territorial IFTS.
Name of the taxpayer - fully indicate the name according to the issued certificate.
First, let's define the special cases of filling out the declaration.
Section 1 is submitted with dashes and section 7 is provided by tax entities-VAT payers whose activities are:
Section 1 is submitted with dashes, information is entered in section 2 by agents:
Section 1 is submitted with dashes, sections 2 and 7 are filled in by those tax agents who have:
In the standard order, section 1 is completely filled out:
Section 1 contains the amounts that are subject to deductions to the budget, or the amounts of tax to be reimbursed for the accounting period under consideration. It is better to fill in the specified section last, because. there are summaries of all other subsections.
In lines 030-040, the amounts are entered Money necessary for transfer to the budget.
If the invoice was issued by a non-VAT payer, the tax amount is recorded in line 030, and in section 3 it is not indicated. The amount of the accrued tax is not taken into account when preparing the values of lines 040 and 050.
In line 040 we write the final result of comparing the information in sections 3, 4, 5 and 6, if the numbers are greater than or equal to zero:
Line 050 records the amount of VAT recoverable for reporting period if the calculation result is less than zero:
(p. 200 sec. 3 + p. 130 sec. 4 + p. 160 sec. 6) – (p. 210 sec. 3 + p. 120 sec. 4 + p. 080 sec. 5 + p. 090 sec. 5 + page 170 section 6)
Lines 060-080 are included in the report if investment partnership agreements were concluded, other tax entities put dashes.
It is included in the report only by tax agents, and for each counterparty - a citizen foreign state separately, for each lessor or counterparty-seller is also considered separately.
The section is represented by tax entities that had business transactions with VAT. Here you will find information about sales that have interest rates 10%, 18% and with settlement rates.
In lines 080 and 100, it is necessary to indicate the amounts of input tax already actually paid and previously accepted for deduction.
The section is filled in by tax entities that have transactions with a 0% VAT rate and have documented this.
To be completed by tax entities that have the right to include VAT payable in the tax deductions, or having the right to use the 0% VAT rate in the reporting period under review.
Filled in by entities that have not previously provided Required documents on time, but justified their right to use the VAT rate 0% .
Filled in by tax entities that submit section 1 with dashes. If the transactions of the tax subject were not taxed or were exempted from it, columns 2-4 are filled in. If the economic operations of the subject are without VAT or are implemented outside the Russian Federation, only column 2 is filled in.
In column 3, for business operations for which there is no VAT, the cost of the services / goods / works received is indicated, and for those subject to VAT - the cost of the same categories received from VAT non-payers.
In column 4 - the amount of tax deductions paid upon import.
In line 010 - the amounts of advances paid for the expected future unloading of goods / performance of works / services, with cycles of more than six months and determined by the legislative acts of the Russian Federation.
It is compiled if deductions were indicated earlier in section 3. The data of the final line of this section must correspond to the figures recorded in line 190 of section 3. Appendix 1 is filled in if there are adjustments in the purchase book after the end of the accounting period.
The section is based on sales book results. Data on lines 230-280 coincide with the results of the sales book. The control line of the section corresponds to the value of line 110 of section 3. The application is filled out only if there are replacements in the sales book.
The section is included in the report if tax subject issued invoices for the accounting period, conducted economic operations in the interests of third parties, under commission or agency agreements, transport expedition agreements, the following categories: VAT taxpayers, entities that are exempt from fulfilling tax obligations, tax agents - non-payers of VAT.
The section is filled in if the tax subject received invoices in the accounting period, performed economic operations in the interests of third parties under transport expedition, commission or agency agreements from persons - VAT taxpayers, tax payers, but exempted from tax obligations, tax agents - non-payers of VAT.
The section is included in the report if invoices with VAT were issued to the client in the accounting period:
The legislation of the Russian Federation is subject to constant reforms that you barely have time to keep track of, so you must always carefully monitor innovations.
As a rule, all deadlines for filing and forms of tax reporting are clearly spelled out in the Tax Code of the Russian Federation and other regulatory documents, therefore, in order to avoid various misunderstandings and in order not to accidentally run into penalties, you must always adhere to them.
It is better to submit all reports on time, and then make adjustments if, at the end of the reporting period, there are any unresolved issues with business operations or provided primary documents.
Fill out the VAT declaration according to the general tax declarations for all rules.
If during the quarter the organization performed onlyduties of a tax agent , then, based on its results, include the title page and section 2 in the declaration. In section 1, put dashes. Do not fill out the remaining sections (paragraph 9, clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).
If during the quarter the organization was not only a tax agent, but also made , compose general tax return , which includes section 2, intended for tax agents.
If during the quarter, in addition to performing the duties of a tax agent, the organization committed transactions that are exempt from VAT , in addition to the title page and section 2, include section 7 in the declaration.
Section 1 is completed last, based on data from all other completed sections.
Such rules are provided for in paragraphs 3, 4, 9 of clause 3 and clauses 44, 44.2 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
On the cover page of the VAT return, indicate the basic information about the tax agent and the submitted return.
At the top of the title page, indicate the TIN and KPP of the tax agent. Take these data from the certificate of registration issued by the Federal Tax Service of Russia during registration.
If the TIN consists of 10 digits, put dashes in the last two cells.
If the tax agent submits the primary declaration, enter “0--” in the “Adjustment number” field.
If the agent clarifies the data stated in the previously submitted declaration, indicate the serial number of the correction (for example, “1--” if this is the first clarification, “2--” if it is the second clarification, etc.).
In the "Tax period (code)" field, enter the code of the tax period, that is, the quarter for which the declaration is being submitted. For example:
A complete list of codes, including those indicated during the liquidation of an organization, is indicated in Appendix 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
In field " Reporting year» Indicate the year for the tax period of which the declaration is being submitted. For example, if in April 2016 an agent submits a declaration for the 1st quarter of 2016, enter “2016” in this field.
In the "Submitted to the tax authority" field, enter the code tax office in which the tax agent is registered. This code can be found on the registration certificate issued upon registration.
Also, the code of the IFTS of Russia can be determined at the address of the organization using the Internet service at official website of the Federal Tax Service of Russia .
In the field "At the location (accounting)" write down "214". This means that the declaration is submitted at the place of registration of the taxpayer.
In the "Taxpayer" field, enter the name of the tax agent (or the surname, name and patronymic of the entrepreneur) exactly as in the registration certificate.
According to the line "Type code economic activity on OKVED classifier» indicate the main OKVED of the tax agent.
It can be:
In the field "Number contact phone» Enter the phone number in full, with area code. This can be either a landline or a mobile number.
Section 2 must be completed by allVAT tax agents .
If the tax agent performs transactions with several counterparties, complete section 2 for each such participant in transactions. That is, add additional pages with section 2.
If there is only one counterparty and several contracts of the same type have been concluded with him, present section 2 on one page.
If the counterparty is the same, but the contracts with it are different (transactions under these contracts are reflected in the declaration with different codes), add additional pages with section 2 for each of these groups of transactions.
If the withholding agent participates in business transactions where there is no actual seller-taxpayer, for all such transactions, complete only one page of Section 2.
This is stated in paragraph 36 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
If you are filing a declaration for Russian organization, on line 010 put dashes.
If for a foreign one, then consider a number of features.
On line 010, indicate the checkpoint of the unit that performed the transactions and is the tax agent. In doing so, please note the following. A foreign organization may have several divisions in Russia and choose one of them through which it pays taxes and submits reports (clause 7, article 174 of the Tax Code of the Russian Federation). But on line 010, you need to indicate the checkpoint not of this division responsible for paying taxes, but the checkpoint of the division that performed operations for which the organization acts as a tax agent for VAT.
This is stated in clause 37.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
On line 020, indicate the name of the counterparty, if it is:
On line 020, put dashes if there is actually no counterparty, that is, in cases where the tax agent implements:
Also put dashes on line 020 if the organization (entrepreneur) has acquired a vessel that is subject to registration, but is not registered in the Russian International Register of Vessels within 45 days after purchase.
This procedure is provided for in clause 37.2 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
On line 030, enter the TIN of the counterparty indicated on line 020. If the counterparty does not have a TIN (for example, it is a foreign organization not registered in Russia), enter dashes on line 030.
For TIN, which consists of 10 digits, put dashes in the last cells.
If there is actually no counterparty and there are dashes on line 020, then put dashes on line 030.
On line 040, indicate VAT budget classification code 182 1 03 01000 01 1000 110.
On line 050, indicate OKTMO, that is, the code of the territory in which the tax agent is registered. This code can be found in the notice of registration with Rosstat. Also the code can be defined with:
If the OKTMO code contains less than 11 characters, put dashes in the last cells.
On line 070, indicate the transaction code in which the organization or entrepreneur acted as a tax agent.
The codes can be determined using Section IV of Appendix No. 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
If the tax agent:
In other cases, in lines 080–100, put dashes.
This is stated in clause 37.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
Fill in line 080 if there was a shipment in the reporting quarter. To do this, calculate VAT on the shipment amount and enter it on line 080.
Fill in line 090 if the tax agent received an advance payment in the reporting quarter. To do this, calculate VAT on the prepayment amount and enter it on line 090.
Fill in line 100 if there was a prepayment shipment. On line 100, indicate VAT on prepayments received in this and previous quarters, against which there was a shipment in the reporting period.
If the value of the shipment equals or exceeds the prepayment, simply add up all the VAT amounts accrued from prepayments earlier (accounted for on lines 090 of declarations for this and the previous periods for this operation), and indicate the result on line 100.
If the shipment is partial and does not exceed the amount of the prepayment, enter VAT on the shipment amount on line 100.
Calculate VAT payable to the budget and reflect it on line 060. If lines 080–100 were filled in, do it using the formula:
|
page 060 = page 080 + page 090 – page 100 |
If these lines are empty, for operations whose code is indicated on line 070, and reflect the result on line 060.
An example of filling out a VAT return by a tax agent - VAT payer
The Alpha organization acts as an intermediary in the sale of a consignment of goods by a foreign organization that is not tax registered in Russia.
Alfa signed a contract for the supply of goods to OOO Torgovaya Firm Germes in the amount of 1,200,000 rubles.
On March 25, Alpha received an advance payment from Hermes in the amount of 70 percent of the contract amount (840,000 rubles). The VAT rate for these goods is 18%.
On June 25, Alpha shipped the first batch of goods to Hermes in the amount of 600,000 rubles.
On July 15, Alfa shipped the second batch of goods, also worth 600,000 rubles.
On July 17, Hermes paid the remaining 30 percent of the contract amount (360,000 rubles).
In the I, II and III quarters, Alfa did not perform other transactions in which it would be a tax agent.
The accountant filled out lines 080-100 of section 2 of the VAT return as follows.
In the first quarter:
He did not fill in line 080, since there was no shipment of goods in the first quarter.
On line 060 - 128,136 rubles. (from line 090).
In the second quarter:
In the third quarter:
|
I quarter |
II quarter |
III quarter |
|
|---|---|---|---|
|
Line 060 |
RUB 128,136 |
RUB 87,864 |
|
|
Line 080 |
108 000 rub. |
108 000 rub. |
|
|
Line 090 |
RUB 128,136 |
||
|
Line 100 |
108 000 rub. |
RUB 20,136 |
If an organization or entrepreneur tax period performed only transactions in which they were VAT withholding agents, sections 3, 4, 5 and 6 are not required.
If the withholding agent also performs VATable transactions, complete these sections ingeneral order provided for VAT payers.
If an organization or entrepreneur in the tax period performed only transactions in which they were VAT tax agents, sections 1 and 7 are not required.
If there were also VAT-free transactions:
This follows from paragraph 9 of clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.
Section 8 contains information from the purchase book. That is, only those transactions for which the right to deduct arose in the reporting quarter are taken into account. This section is filled out by all tax agents. The only exceptions are those who sell seized property by a court decision, as well as goods, works, services, property rights foreign organizations that are not tax registered in Russia (clauses 4 and 5 of article 161 of the Tax Code of the Russian Federation).
Section 9 of the declaration indicates information from the sales book. This section is filled in by all tax agents - in relation to those transactions for which in the reporting quarter an obligation arose to accrue VAT payable to the budget.
For more information about how to complete sections 8 and 9, see.How to prepare and submit a VAT return .
An example of filing a VAT return by a tax agent - VAT payer
Alpha LLC applies common system taxation and VAT is not exempt.
In the first quarter of 2016, the organization:
– implemented finished products worth 3,034,960 rubles. (including VAT - 462,960 rubles). Invoice dated February 18, 2016 No. 4, the accountant of Alfa registered in the sales book;
- Purchased materials total amount RUB 885,000 (including VAT - 135,000 rubles). Invoice No. 51 dated March 3, 2016, received from the seller, Alfa's accountant registered in the purchase book.
In addition, during the quarter, the organization performed the duties of a tax agent for VAT:
- when renting municipal property under an agreement with the Committee for Municipal Property Management of the city of Mytishchi, Moscow Region (not a state institution). The lease agreement is valid from January 1, 2016. The monthly rental price, including VAT, is 200,000 rubles. The operation code for filling out the declaration is 1011703. For the amount rent drawn up invoice dated March 31, 2016 No. 2;
- when purchasing consulting services from a foreign organization "Beta", which is not tax registered in Russia. The cost of services including VAT is USD 3,350 or RUB 224,450. at the exchange rate of the Bank of Russia on the date of payment for services. The operation code for filling out the declaration is 1011712. Services in the amount of 224,450 rubles. paid on February 5, 2016. An invoice dated February 5, 2016 No. 1 was drawn up for this amount. Tax in the amount of 34,238 rubles. withheld and transferred to the budget on February 5, 2016 ( payment order dated February 5, 2016 No. 25).
On the cover page of the VAT declaration for the first quarter, the accountant indicated general information about the organization, the code of the tax office to which the declaration is submitted, and code 214, which means that the declaration is submitted at the location of the taxpayer.
Section 2 of the VAT declaration was completed by the Alpha accountant for each of the listed transactions (on separate pages).
The amount of VAT on the lease of municipal property that must be paid to the budget is reflected in section 2 on page 003:
200 000 rub. × 3 months × 18/118 = 91,525 rubles.
The amount of VAT on the transaction with the Beta organization payable to the budget is reflected in section 2 on page 004:
RUB 224,450 × 18/118 = 34,238 rubles.
In section 3 of the declaration, the accountant indicated the amounts of VAT accrued and deductible, including VAT on the cost of consulting services of a foreign organization. Since the lease agreement for municipal property has been in effect since the beginning of the first quarter, the amount of VAT accrued on the cost of rent is not included in the deductions in the declaration for the first quarter. This amount can be claimed for deduction after the transfer to the budget of the total amount of VAT accrued for payment for the first quarter. That is, in the declaration for the second quarter of 2016.
Information from the purchase book and the sales book is reflected in sections 8 and 9 of the declaration.
The accountant completed the preparation of the declaration by filling out section 1. In it, he indicated the total amount of tax that Alfa must pay to the budget as a taxpayer - 293,722 rubles.
Thus, Alpha will pay the following amounts to the budget:
April 22, 2016 VAT tax return for the 1st quarter of 2016, signed CEO"Alpha" Lvov, represented by the organization to the tax office.
If the tax agent discovers an error in the calculation or reflection of VAT, he must submit an updated declaration . For tax agents, the same terms of delivery and conditions of exemption from liability the same as for other taxpayers. This follows from paragraph 6 of article 81 tax code RF.
In the revised declaration, include the title page and only those sections in which an error was made. If the data in the section in which the error is made affects values in other sheets, include all of these sheets in the revised declaration.
An example of the submission of an amended declaration by a tax agent
The Alpha organization sells goods and is a VAT payer. In addition, Alfa purchased goods from a foreign organization that is not tax registered in Russia and became a VAT tax agent.
In section 2 of the primary declaration, Alpha's accountant reflected the wrong amount of tax withheld.
As a result of this error, the following were also incorrectly specified:
The accountant included the title page and corrected sections 1, 2 and 3 in the revised declaration.
revised declaration , which is the primary declaration. Only in the "Adjustment number" field indicate the ordinal number of the clarification (for example, "1--" if this is the first clarified declaration). On the corrected sheets, indicate the correct information and the date of submission of this revised declaration.
