The correct procedure for filling out VAT returns

VAT tax return is provided by organizations and individual entrepreneurs, on which, according to Art. 174.1 of the Tax Code, the duties of the payer, the managing partner responsible for tax accounting, as well as the entities listed in paragraph 5 of Article 173 of the Code, tax agents who are required to calculate, withhold and transfer to the budget system the tax on ext. cost.

The document is presented to the IFTS at the place of registration. The declaration shall be submitted no later than the 2nd day of the month following the completed tax period, unless otherwise provided by the provisions of Ch. 21 of the Code.

Let us consider briefly the Procedure for filling out a VAT tax return . Next , the design features of sections and lines will be described, which cause the greatest difficulty for declarants.

Declaration structure

The document consists of a title (first) sheet and sections:

1. The amount of tax for deduction to the budget / reimbursement according to the payer.
2. The amount of VAT payable by the tax agent.
3. Calculation of the amount of tax on operations taxable at the rates established by clauses 2-4 164 of the Tax Code.
4. "Calculation of amounts for operations to provide services, perform work, sell products using a zero rate, if the validity of its use is documented."
5. The calculation of the deductions for operations to sell services, products, works, if the use of the 0% rate on them was previously justified and documented (or not confirmed).
6. Calculation of the amount of payment to the budget for operations related to the provision of services, works, sales of products, if the validity of using the 0% rate on them is not confirmed.
7. Data on operations not subject to taxation / not recognized as a taxable object, as well as the place of performance of which is not considered the territory of the Russian Federation. It also reflects information on the amount of payment (including partial) for future work / supply of products / services, if the duration of the production cycle of their manufacture is more than 6 months.
8. Information about operations recorded for the completed tax period. Information is indicated on the basis of the entries in the Shopping Book.
9. Data from the Sales Book on transactions recorded for the completed period.
10. Information from the register of issued invoices for transactions in the interests of another entity on the basis of a commission agreement or a transport expedition, as well as an agency agreement.
11. The accounting log data of invoices received from counterparties in relation to the operations specified in the previous section.
12. Information of invoices executed by persons, the list of which is provided for in paragraph 5 of the article 173 of the Tax Code.

Additional documents provided for in the third section in the Procedure for filling out a VAT return (Appendix):

• 1 - it reflects information about the tax amount subject to recovery and deduction to the budget for the completed calendar year and previous years.
• 2 - it summarizes information about deductions for operations related to the sale of works / goods / services, transfer of property (property) rights, amounts subject to deduction by a foreign organization conducting business in the Russian Federation through structural divisions.

First sheet

The procedure for filling out a VAT return is described in detail in Appendix 2 to the Order of the Federal Tax Service dated October 29. 2014. The design of the title page does not have any features in comparison with other types of reporting provided by the IFTS.

In accordance with the Procedure for filling out a VAT return , the first sheet indicates:

1. Information about PPC and TIN. They are written at the top. The data must match the information in the registration papers.
2. The tax period should be indicated by a code designation. The interpretation is given in Appendix 3 to the Instruction.
3. Inspection code. For each territorial body of the Federal Tax Service, he has his own.
4. The name of the organization is indicated in accordance with the constituent documents.
5. OKVED code.
6. The telephone number by which communication with the declarant will be carried out, the number of completed and submitted report sheets and annexes to it.

The title page must bear the date of the declaration, the signature of the representative of the payer.

The first section

It is considered the final. In it, the payer provides data on the amounts that must be paid or reimbursed on the basis of accounting and in accordance with the information in section 3.

The procedure for filling out a VAT return provides for the following rules:

1. The section must contain the OKTMO code (territorial entity within which the entity conducts activities).
2. See page 020 for BSC. VAT payers should be guided by the code 18210301000011000110 (for standard activities). In the event of an inaccurate indication of BCC, the amount paid will not be received by the payer’s payroll, but will be deposited (delayed) in the accounts of the Treasury until its ownership is clarified. In this case, a penalty will be charged for late tax deductions.
3. In Art. 030 information shall be entered if an invoice has been issued by a tax payer-exempt.
4. Lines 040 and 050 indicate the calculated VAT amounts. If the calculation result is positive, it is indicated on page 040, if it is negative, then, respectively, on page 050. In the latter case, the amount is subject to reimbursement from the state budget.

Nuances of filling the second section

Information in Sec. 2 are taxed by each company for which they have this status. Among the organizations, for example, there may be foreign partners who do not pay VAT, sellers of property belonging to the municipality, or its landlords.

According to the Filling Procedure, in section 2 of the VAT return a separate sheet is drawn up for each counterparty. It indicates:

1. Name.
2. TIN (if any).
3. BSC.
4. Operation code.

In accordance with the Procedure for filling out a VAT return , when reselling a confiscated item or performing trade operations with foreign partners, agents enter information in pages 080-100 on the size of the shipment and the amount of the prepayment received.

The total tax amount is reflected on page 060. The values ​​indicated in lines 080 and 090 are taken into account.

The amount of the deduction for advances reduces the total amount of VAT.

Third section

In accordance with paragraph 38 of the Procedure for filling out a VAT return , the indicated section primarily lists the checkpoint and taxpayer ID number, and the serial number of the sheet is affixed.

Further registration is carried out according to the following rules:

• In p. 010-040 reflect the tax base. It is determined by the rules of Articles 153-157, 162, 154 (p. 10), 159 (p. 1) of the Tax Code. The same lines show the tax amount at the corresponding rate.
• According to p. 050, in the 3rd and 5th columns reflect the base and the amount of deductions calculated during the implementation of the organization as a single property complex. They are determined on the basis of the provisions of Article 158 of the Tax Code.
• In p. 060, in columns 3, 5, indicate the tax base established in accordance with the second paragraph 159 of Article of the Code, the amount of tax calculated on construction and installation works carried out for their own needs, based on the provisions of Art. 167 (p. 10).
• On page 070 in columns 3, 5 the amounts of payment (including including) for the future transfer of rights or deliveries, as well as the corresponding tax amounts, are given. An exception is provided for the income of those payers who establish the moment of determining the base on the basis of article 167 (paragraph 13).
• In p. 080, column 5 reflects tax amounts subject to recovery in accordance with the provisions of Chapter 21 of the Code.
• According to p. 105-109 in columns 3, 5, on the basis of paragraph 6 of Art. 105.3 of the Tax Code, provide information on the amounts of adjustment of bases and tax deductions at the appropriate rates, if the payer uses controlled prices in transactions that do not comply with paragraph 1 of the above article. The tax amount, reflected in lines 105 and 106 in the fifth column when applying the rates of 18% and 10%, is calculated by multiplying the amount given in gr. 3, by 18 or 10, respectively, and dividing the resulting figure by 100.
• Column 5 of p. 110 reflects the total amount of tax calculated taking into account the recovered tax amounts for the reporting period. To do this, add indicators 5 columns p. 010-080 and 105-109.

In accordance with paragraph 38.9 of the Procedure for filling out a VAT return, line 130 indicates the tax amount that is presented to the buyer when transferring full / partial payment against future shipments and is deductible. The basis for the deduction are the provisions of article 171 (paragraph 12) and paragraph 172 (paragraph 9) of the Tax Code.

VAT declaration: line 170 (filling procedure)

In column 3, the seller reflects the tax amounts calculated from the payment (partially including) received on account of future deliveries, provision of property rights, listed in p. 070.

The amounts indicated are those that, in accordance with paragraph 6 of clause 172 of the Tax Code, are deductible from the day of shipment, and for a reorganized (reorganized) enterprise, after transferring debt to a successor (s), based on Art. 162.1 (p. 1).

Column 3, in accordance with the Procedure for filling out a VAT tax return , reflects the tax amounts accepted for deduction from the successor, calculated and paid by him from the amounts of advance (other) payments specified in paragraphs 2 and 3 of Art. 162.1 after the date of sale of the relevant works, products, services.

Features of the fourth section

In accordance with the Procedure for filling out a VAT return , section 4 provides the following information:

• On page 010 - codes of operations for Appendix 1.
• According to p. 020 - tax bases for the completed period (for which a declaration is formed), taxed at zero rate.
• According to page 030 - deductions for operations related to the sale, if the validity of using the 0% rate on them is confirmed. They include the amounts presented to the payer when purchasing property rights, works, services, goods paid to him when importing products into the territory of Russia or into another area under its jurisdiction, deducted by the buyer-agent when purchasing works, services, products.
• According to p. 040 - the tax amount for operations related to the sale, if the justification for using the 0% rate has not been confirmed earlier, included in previous periods in p. 030 (by the corresponding code) section. 6, reduced by the amount of deductions due to the return of the goods (rejection of it) and indicated in p. 090 sect. 6 by the code 1010449

Information of the seventh section

The procedure for filling out section 7 in the VAT return is as follows:

Column 1 reflects the codes of operations. If they are not subject to taxation or are exempted from it, under the codes the payer fills out the indicators in columns 2-4 of p. 010.

When reflecting operations that are not recognized as an object of taxation, as well as related to the implementation, the place of which the territory of Russia is not recognized, the information is entered in column 2, and in column. Dashes 3 and 4 are placed.

In p. 010 the amount of the payment received (full / partial) is given as a result of the expected deliveries of products (services / work) the duration of the production cycle of which is more than six months, according to the list approved by the Government

What information is reflected in section 9?

This part of the declaration is drawn up in all cases when the payer / agent has an obligation to calculate the tax on ext. cost. The corresponding provision is enshrined in paragraph 47 of the Procedure for filling out a VAT return.

Section 9 indicates:

• In column 3 of p. 001 a sign of the relevance of the reflected data. This line is filled if the subject submits an updated declaration. The number "0" is indicated if the data on the ninth section were missing or were replaced in the previous report (if errors were detected or if not all information was indicated). "1" is set if the information presented earlier is relevant, not subject to adjustment and is not transmitted to the IFTS. Dashes are inserted on pages 005, 010-280. If an initial declaration is presented, a dash is inserted in p. 001.
• Column 5 on p. 005 reflects the number of the record indicated in column 1 of the Sales Book.
• In gr. 3 to p. 010-220 provide the information specified in the Sales Book in gr. 2-8, 10-19, respectively.
• In column 3 of lines 230-280 give the summary data reflected in the page "Total".

The nuances of the design of Appendix 1 to Sec. 3

It consists of payers once a year for ten years. Calculation of this period is carried out from the year in which the time specified in paragraph 4 of Section 259 of the Code is arrived. At the same time, information is provided for previous calendar years, based on the rules provided for in para. 4-8 6 of paragraph 171 of the article of the Tax Code. The relevant requirements are set out in paragraph 39 of the Procedure for filling out a VAT return.

The application should be made out for each immovable object (OS). If a modernization / reconstruction has been carried out, then the information is entered separately at the cost of the measures taken.

According to paragraph 39.3 of the Procedure for filling out a VAT return , information is indicated for all immovable objects for which depreciation is calculated from January 1. 2006 in accordance with paragraph 4 of clause 259 of the Tax Code.

For fixed assets, for which the depreciation calculation has been completed, or from the date of their commissioning, according to accounting information, at least 15 years have passed, the Application is not provided.

Information on pages 101-070 is provided over 10 years without changes (identical indicators are indicated).

The following data are provided:

• In p. 010 - the name of the object.
• 020 - location.
• 030 - codes of operations for real estate and reconstruction / modernization.
• 040 - date of commissioning. Here is the date, month, year when the object began to be used according to accounting information.
• O50 is the start date of the depreciation calculation.
• 060 - the cost of the object, reconstruction / modernization. In this case, tax amounts on the date of commissioning are not taken into account (from January 1, 2006).
• 070 is the deduction amount.

In the columns of line 080 are indicated:

• 1 - the calendar year in which the depreciation began. Calendar years are given in ascending order;
• 2 - date of the start of operation of the facility;
• 3 - a share (in%) of the total number of goods shipped (services rendered / work performed), property rights not taxed and specified in paragraph 2 of article 170 of the Tax Code;
• 4 - tax amount subject to recovery and deduction to the budget for the year for which the Appendix is ​​made.

The calculation of the amount to be restored is made by multiplying 1/10 of the indicator p. 070 by the value of gr. 3 p. 080 and the subsequent division by 100. Data is taken for the year for which the application is formed.

Additional Information

Sections 10–11 list information on invoices (received and presented) with tax amounts and taxable turnover. SECTION 12 is used by VAT exempt payers. To fill it out, the subject must have invoices in which the taxes shown to counterparties are highlighted.