Finance, Accounting
Codes of operations for completing the VAT declaration. The transaction code in the VAT declaration is 1011410
Filling out a VAT declaration is a process that is characterized by a rather large number of nuances. So, the rules of working with the relevant document, as defined by the RF Federal Tax Service, presuppose the reflection in it of special codes of operations. What are they? In which sections of the declaration should they be recorded?
What are the VAT codes?
The transaction code in the VAT declaration is a figure that is reflected in a section of the relevant accounting document, if it is stipulated by its structure. It can denote the essence of the operation, fixed in the declaration or, for example, reflect the legal status of the taxpayer.
Transaction codes: regulatory legislation
The list of these codes is given in Appendix No. 1 to the official Procedure for processing the declaration, which was approved by the Order of the Federal Tax Service of Russia No. MMV-7-3 / 558, adopted on October 29, 2014. This Procedure classifies the codes in question based on their reference to a particular Section of the declaration.
Significance of transaction codes
The codes of operations in the VAT return declaration must be determined correctly, otherwise the agency that is the administrator of the corresponding payments to the budget may not recognize the required indicators in the declaration, as a result of which an assessment of the quality of performance by the taxpayer of obligations stipulated by law can be made not entirely reliable. Thus, to specify the correct figure in the declaration first of all in the interests of the VAT payer.
Codes in books and magazines on VAT
It is important not to confuse the codes in question with those that characterize the filling of various accounting documents by VAT payers - books and magazines. The fact is, they use a different code - a figure that corresponds to the name of a particular action of the taxpayer, which is of economic importance from the point of view of the content of the accounting document, which, in accordance with the established procedure, can be transferred to the Federal Tax Service of the Russian Federation. This code facilitates the systematization and subsequent interpretation by the tax service specialists of the contents of the VAT registration documents.
Codes in books and journals: regulatory legislation
The list of relevant codes is also fixed by law. The main source of law in which they are given is the Order of the Federal Tax Service of Russia No. MMV-7-3 / 136, issued on March 14, 2016. The codes of operations in accordance with the specified source of law can be fixed:
- in books of purchases that are used in the framework of VAT payments, additional sheets to them;
- a sales book, as well as on a supplementary sheet.
In addition, the noted legal act contains the codes of the types of transactions that are necessary for the taxpayer to keep the journal of invoices.
Codes in books and magazines: application
What can mean this or that cipher, the application of which is stipulated by the Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 136?
For example, the code 01, given in the above-mentioned Order of the Federal Tax Service of the Russian Federation, corresponds to transactions related to the release, transfer or acquisition of certain goods, services or works, including those provided by intermediaries, as well as property rights. It is assumed that the corresponding transaction code can be used in all types of books and magazines used by the taxpayer.
Let us now consider what transaction code in the VAT declaration can be fixed when filling out the corresponding reporting document for the Federal Tax Service of Russia. They can be classified on the basis of referring to one of the five sections of the declaration - in fact, in this form they, as we noted above, are given in the main source of law regulating their application.
Examples of transaction codes in Section 1 of the VAT declaration
The various transaction codes for completing the VAT declaration, which can be indicated in Section 1 of the relevant document, we can cite as an example in the following table.
Code | Value |
1010800 | Corresponds to economic operations that are not objects of taxation |
1010801 | Corresponds to operations, which are reflected in clause 3 of Art. 39 of the Tax Code of the RF |
1010802 | Reflects the free transfer of real estate and infrastructure to state and municipal authorities |
1010803 | Corresponds to the transfer of privatized property |
1010804 | Reflects the performance of works or services by authorities within the framework of exclusive powers |
1010805 | Fix gratuitous transfer of fixed assets in favor of government authorities, as well as state or municipal institutions and enterprises |
1010806 | Corresponds to transactions related to the sale of land |
1010807 | Reflects the transfer of ownership rights of a legal entity to its successor, one or more |
1010808 | Reflects the transfer of funds or real estate for the purpose of replenishing the capital of an NGO in the manner prescribed by federal law |
1010809 | Corresponds to transactions that are related to the implementation by taxpayers in the status of organizers of the Olympic Games of various property rights |
1010810 | Corresponds to the provision of services related to the authorization of travel to vehicles on paid public roads |
1010811 | Reflects the sale of products, the place of sale of which can not be recognized as the territory of Russia |
1010812 | Reflects the implementation of works or services, the place of sale of which can not be recognized as the territory of Russia |
1010813 | Reflects the provision of services related to the gratuitous transfer to the benefit of NPOs of the state, as well as municipal property |
1010814 | Reflects the fact of performance of work or the provision of services related to additional activities that are aimed at improving the situation in labor markets in the regions of Russia |
These are the features of introducing the indicators considered in Section 1. We now study what the transaction code in the VAT declaration can be recorded in Section No. 2 of the corresponding reporting document. To do this, we will also compile a small table.
Examples of transaction codes in Section 2 of the declaration
Code | Value |
1010200 | Reflects transactions that can not be taxed with value added tax |
1010201 | Reflects the provision by the lessor of certain premises in favor of citizens of other states or foreign firms |
1010202 | Corresponds to the implementation of services related to the accreditation of operators who perform technical inspections under the laws of the Russian Federation |
1010203 | Corresponds to the implementation of services for the implementation of inspection by operators in accordance with the legislation of the Russian Federation |
1010211 | Reflects the implementation of medical services that are provided by legal entities or IP, who carry out activities in the field of medicine |
1010221 | Reflects services related to the care of patients, citizens with disabilities, the elderly in case this care is carried out in accordance with the medical conclusion |
1010225 | Corresponds to the transfer of ownership rights represented by the contribution under the contract within the framework of the investment partnership, as well as the receipt of a share by one of the partners in the division of assets |
1010226 | Corresponds to the services connected with the organization of gamblings |
1010227 | Reflects services related to the trust management of pension investments in accordance with the legislation of the Russian Federation |
1010228 | Reflects operations associated with the assignment of rights of claims under obligations arising from financial relationships in the course of futures transactions |
1010229 | Reflects various operations that are carried out by clearing companies |
1010231 | Meets services that are associated with looking after and caring for children in kindergartens, clubs, sections, studios |
1010232 | Meets sales of food products that are directly produced by canteen, established educational and educational organizations |
1010234 | It corresponds to services related to archive management, which is carried out by specialized organizations |
1010235 | Corresponds to the sales of services that relate to the transport of passengers on public transport |
These are the features of the reflection of indicators in Section No. 2 of the reporting document under consideration. We go further.
Examples of codes in Section 3 of the declaration
Let's study now what transaction code in the VAT declaration can be fixed in Section 3. Again, consider examples of these indicators in a small table.
Code | Value |
1010400 | Corresponds to transactions that are taxed at zero rate |
1011410 | Operation code 1011410 in the VAT declaration reflects sales of products that are exported from Russia, but not listed in cl. 164 of the Tax Code |
1011411 | Corresponds to the sale of goods that are placed in a free customs zone - again, not listed in paragraph 2 of Art. 164 of the Tax Code |
1010410 | Reflects sales of goods exported, as well as placed in a free customs zone by a person who represents the state, determined in accordance with sub. 1 p. 3 of Art. 284 of the Tax Code of the Russian Federation |
1010456 | Corresponds to the sale of goods exported, as well as placed in a free customs zone by persons who are recognized as interdependent |
1010457 | Reflect the sale of goods exported, as well as placed in the free customs zone by persons having the characteristics corresponding to the 2 previous codes |
1011412 | Reflects the export of goods listed in paragraph 2 of Art. 164 of the Tax Code |
1011413 | Reflects the placement in the free customs zone of products listed in Art. 164 of the Tax Code |
1010458 | Reflects the export of goods, as well as their placement in a free customs zone - if they are listed in Art. 164 of the Tax Code of the Russian Federation, persons representing states, which are defined in accordance with Art. 284 of the Tax Code of the Russian Federation |
1010459 | Reflects the export of goods, as well as their placement in a free customs zone, if they are listed in Art. 164 of the Tax Code, persons who are recognized as interdependent |
1010460 | Reflects the export of goods, as well as their placement in a free customs zone, given in art. 164 of the Tax Code, persons determined in accordance with the 2 previous codes |
1010421 | It fixes the export of goods not listed in art. 164 of the Tax Code, to the Customs Union |
1010461 | Reflects the export of goods not listed in art. 164 of the Tax Code of the Russian Federation, to the Customs Union by persons representing states defined in accordance with sub-clause 1 p. 3 of Art. 284 of the Tax Code. |
1010462 | Sale of goods not listed in art. 164 of the Tax Code of the Russian Federation, to the states of the Customs Union by persons who are recognized as interdependent |
1010463 | Sale of goods not listed in art. 164 of the Tax Code of the Russian Federation, to the states of the Customs Union by persons who are determined in accordance with the 2 previous codes |
Filling in Section 3 of the declaration: the nuances
There are a number of nuances that characterize the work with Section No. 3 of the reporting document under consideration. It is important, when filling it, to take into account each of the formulations reflecting the value that certain indicators have - for example, the transaction code 1011410 in the VAT declaration. The correctness of the indication of the relevant requisite guarantees the correctness of the information on the taxpayer in the registers of the Federal Tax Service of Russia.
When completing the Section under consideration, the explanations given by the RF Federal Tax Service in the Order that established the appropriate codes should be taken into account. So, if the firm carries out, filling out the VAT reporting and specifying in it the transaction code, export - in the VAT declaration, if we talk about Section 3, the tax bases for all relevant operations should be fixed if they are taxed at zero rate by law. The procedure for determining its value can be established in federal sources of law, as well as in international treaties.
These are the features of the reflection of information in Section No. 3 of the reporting document under consideration. We will now study what can designate one or another operation code in the VAT declaration in Section 4. Again, we use the format of a small table for these purposes.
Code | Value |
1011700 | Reflects transactions that are realized by tax agents |
1011711 | Corresponds to the sale of goods and services by foreigners that are not recorded as taxpayers |
1011712 | Correspond to the sale of works and services by foreigners that are not accounted for as taxpayers |
1011703 | Reflects the provision by the authorities of various types of state as well as municipal property for rent |
1011705 | Corresponds to the sale on the territory of the Russian Federation of various types of confiscated property sold in accordance with court decisions, orphan possessions, treasures, purchase values, as well as transferred to the authorities on the right of inheritance |
1011707 | Reflects the sale of goods, work and services by foreigners on the basis of civil law agreements |
1011709 | Reflects the payment of VAT by individuals in the status of tax agents, which are given in cl. 161 Tax Code of the Russian Federation |
Let's study now what can mean the transaction type code in the VAT declaration in Section 5. Similarly, we use a small table.
Codes for transactions in Section No. 5
Code | Value |
1011800 | Reflects transactions related to transactions for various real estate objects |
1011801 | It corresponds to the real estate object, which is completed in the framework of capital construction carried out by contractors |
1011802 | It corresponds to the real estate object, which is completed in the framework of capital construction carried out by one or another person for his own use |
1011803 | Reflects a property purchased under civil law agreements |
1011805 | Corresponds to the modernization or reconstruction of a property |
These are the codes of operations of Section 4 of the VAT declaration. It can be noted that the relevant indicators are also reflected in the structure of Section 7 of the reporting document under consideration. It will be useful to study this nuance in more detail.
What codes are fixed in Section 7
In accordance with the norms of the Ministry of Finance of the Russian Federation, the codes of operation of section 7 of the VAT declaration can be applied as follows: 1010823; 1010800. The application of these codes can be carried out until the competent authorities develop new ones and introduce it into the procedure for issuing the declaration. Similarly, not only is present in such a document as the VAT declaration, Section 7. The codes of operations for sections 5 and 6 within the procedures that are provided for by subpar. 9.2 point 1 of Art. 164 of the Tax Code, have not yet been developed separately. Therefore, instead of them, you can use the code 1011417. It can also be used to reflect the relevant operations and in Section 4 of the VAT declaration.
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