The correct procedure for filling in VAT declarations

The tax declaration for VAT is provided by organizations and IPs, on which, according to Art. 174.1 NK, the duties of the payer, the managing partner, responsible for tax accounting, as well as the entities listed in clause 5 173 of the Code, are charged with tax agents that are required to calculate, withhold and transfer to the budget system an additional tax. The cost.

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

Let us briefly consider the procedure for filling out the VAT tax return. будут описаны особенности оформления разделов и строк, вызывающие наибольшие затруднения у декларантов. Next , the specifics of the design of sections and lines that cause the greatest difficulty for declarers will be described.

Declaration structure

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

1. The amount of tax for deduction to the budget / reimbursement according to the payer's data.
2. The amount of VAT to be paid by the tax agent.
3. Calculation of the amount of tax on transactions levied at the rates established by clauses 2-4 164 of the Tax Code.
4. "Calculation of amounts for operations for the provision of services, execution of work, sale of products using zero rate, if the reasonableness of its use is documented."
5. Calculation of the amounts of deductions for sales of services, products, works, if the use of 0% rate on them was previously justified and documented (or not confirmed).
6. Calculation of the amount of payment to the budget for transactions related to the provision of services, the production of works, the sale of products, if the validity of using a 0% rate on them is not confirmed.
7. Data on transactions that are not subject to taxation / not recognized by the object of taxation, as well as the place of implementation of which is not considered the territory of the Russian Federation. Information on the amounts of payment (including partial payments) is also reflected here for the future performance of work / supply of goods / services, if the production cycle of their manufacture is more than 6 months.
8. Information on transactions reflected for the completed tax period. Information is indicated on the basis of entries in the Purchase Book.
9. Data from the Sales Book for transactions reflected in the completed period.
10. Information from the ledger of issued invoices for operations 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 data of the ledger of invoices received from counterparties in respect of the transactions specified in the previous section.
12. Information of invoices issued by persons, the list of which is stipulated in clause 5 173 of the Tax Code.

Additional documents provided for the third section of the Procedure for Completing the VAT Declaration (Annexes):

• - в нем отражаются сведения о налоговой сумме, подлежащей восстановлению и отчислению в бюджет за завершенный календарный год и прошлые годы. 1 - it reflects information about the tax amount that is subject to recovery and deduction to the budget for the completed calendar year and past years.
• 2 - it summarizes information on deductions for transactions related to the implementation of works / goods / services, the transfer of real (property) rights, amounts subject to deduction by a foreign organization leading entrepreneurial activity in Russia through structural divisions.

First sheet

подробно описан в Приложении 2 к Приказу ФНС от 29 окт. The procedure for completing the VAT declaration is described in detail in Appendix 2 to the FTS Order dated October 29. 2014 The design of the title page does not have any special features in comparison with other types of reporting provided in the Tax Inspectorate.

, на первом листе указываются: In accordance with the Procedure for Completing the VAT Declaration , the first sheet indicates:

1. Information about the checkpoint and taxpayer identification number. They are prescribed at the top. The data must coincide with the information in the registration papers.
2. The tax period should be indicated by a code mark. The decoding is given in Appendix 3 to the Instruction.
3. Inspection code. For each territorial body of the Federal Tax Service it is its own.
4. The name of the organization is indicated in accordance with the constituent documents.
5. The code of OKVED.
6. The telephone number for communication with the declarant, the number of completed and provided report sheets and annexes to it.

On the title page should be the date of registration of the declaration, the signature of the representative of the payer.

Registration of the first section

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

предусматривает следующие правила: The procedure for completing the VAT declaration includes the following rules:

1. The section should indicate the code of OCTM (territorial formation, within which the entity conducts activities).
2. On page 020, the BCF is given. VAT payers should be guided by the code 18210301000011000110 (according to standard activities). In case of inaccurate indication of the BCF, the paid amount will not be received by the payer, but will be deposited (deposited) in the accounts of the Treasury until it is ascertained. At the same time, for late payment of the tax, penalties will be charged.
3. In Art. 030 information is entered if an invoice was issued by the taxpayer who is exempt from the tax.
4. In lines 040 and 050, the calculated amounts of VAT are indicated. If the result of the calculation is positive, it is indicated on page 040, if 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

The information in Sect. 2 tax agents for each enterprise in respect of which they have this status. Among the organizations, for example, may be foreign partners that do not pay VAT, sellers of property belonging to the municipality, or its lessors.

оформляется отдельный лист для каждого контрагента. According to the Filling Procedure, in section 2 of the VAT declaration a separate sheet is issued for each counterparty. It states:

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

, при перепродаже конфиската либо совершении торговых операций с зарубежными партнерами, агенты вносят сведения в стр. 080-100 о размере отгрузки и суммах поступившей предоплаты. In accordance with the Procedure for completing the VAT declaration , when reselling the confiscate or committing trade operations with foreign partners, agents enter information on pages 080-100 about the amount of shipment and amounts of incoming prepayment.

The final tax 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

, в указанном разделе приводятся в первую очередь КПП и ИНН плательщика, проставляется порядковый номер листа. In accordance with clause 38 of the Procedure for Completing the VAT Declaration , in this section, the payer's check point and tax ID are listed first and the order number of the sheet is indicated.

Further registration is carried out according to the following rules:

• On pages 010-040, they reflect the tax base. It is determined by the rules of articles 153-157, 162, 154 (paragraph 10), 159 (paragraph 1) of the Tax Code. In the same lines, the tax amount is shown at the appropriate rate.
• On p. 050, the third and fifth columns reflect the base and the value of the deduction calculated when the organization was realized as a single property complex. They are determined on the basis of the provisions of Article 158 of the Tax Code.
• On p. 060, in boxes 3, 5, indicate the tax base established in accordance with the second paragraph of Article 159 of the Code, the amount of tax calculated for construction and assembly work performed for own needs, proceeding from the provisions of Art. 167 (paragraph 10).
• On p. 070 in boxes 3, 5, the amount of payment (in part, including) is given in advance of the transfer of rights or deliveries, as well as the corresponding tax amounts. An exception is provided for the income of those payers who establish the time when the base was determined on the basis of Article 167 (paragraph 13).
• On page 080, column 5 shows tax amounts subject to recovery in accordance with the provisions of Chapter 21 of the Code.
• On pages 105-109 in boxes 3, 5, on the basis of point 6 of Art. 105.3 NC, provide information on the amounts of adjustment of bases and tax deductions for the relevant rates, if the payer in the monitored transactions applies prices that do not comply with paragraph 1 of the above article. The amount of tax reflected in lines 105 and 106 in the fifth column when applying rates of 18% and 10% is calculated by multiplying the amount given in gr. 3, by 18 or 10, respectively, and dividing the result by 100.
• In column No. 110, column 5 shows the total amount of tax calculated taking into account the recovered tax amounts for the reporting period. To do this, add the indicators in the columns of pages 010-080 and 105-109.

указывается налоговая сумма, которая предъявляется покупателю при перечислении полной/частичной оплаты в счет предполагаемых в будущем поставок и подлежит вычету. In accordance with clause 38.9 of the Procedure for Completing the VAT Declaration, line 130 specifies the tax amount that is presented to the buyer when full / partial payment is transferred to the account of future supplies and is subject to deduction. The basis for deduction is the provisions of Article 171 (paragraph 12) and with item 172 (paragraph 9) of the Tax Code.

VAT declaration: line 170 (order of filling)

In column 3, the seller reflects the tax amounts calculated from the payment (partial including) received in respect of future supplies, the granting of property rights, as shown on page 070.

Indicate the amounts that, in accordance with Item 6 of Article 172 of the Tax Code, are taken for deduction from the date of shipment, and for the reorganized (reorganized) enterprise - after transferring the debt to a successor (successors), on the basis of Art. 162.1 (paragraph 1).

, отражают налоговые суммы, принимаемые к вычету у преемника, рассчитанные и уплаченные им с сумм авансовых (других) платежей, определенных во 2 и 3 пунктах ст. In column 3, in accordance with the Procedure for Completing the VAT Declaration , the tax amounts accepted for deduction from the successor are calculated and paid to them 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 work, products, services.

Features of the design of the fourth section

, в разделе 4 приводятся следующие сведения: In accordance with the Procedure for Completing the VAT Declaration , Section 4 provides the following information:

• On page 010 - the codes of operations for Annex 1.
• On page 020 - tax bases for the completed period (for which the declaration is formed), taxable at zero rate.
• On page 030 - deductions for transactions related to the sale, if the reasonableness of using the 0% rate on them is confirmed. They include the amounts presented to the payer in the purchase of property rights, works, services, goods paid by the payer in the course of importation of products to the territory of Russia or to another locality under its jurisdiction, expensed by the buyer-agent when purchasing works, services, products.
• On page 040 - the tax amount for transactions related to the sale, if the reasonableness of using the 0% rate was not confirmed earlier, included in previous periods in p. 030 (by the appropriate code). 6, reduced by the amount of the deduction due to the return of the goods (rejection of it) and indicated in p. 090 Section. 6 to code 1010449

The information in the seventh section

следующий: The procedure for completing section 7 in the VAT declaration is as follows:

Column 1 reflects the codes of operations. If they are not subject to taxation or are exempt from it, under the codes the payer fills in the figures in boxes 2-4 pp. 010.

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

On page 010, the sum of the received payment (full / partial) is given as the expected deliveries of products (services / works), the duration of the production cycle 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 made in all cases when the payer / agent has a duty to calculate the tax on ext. The cost. The corresponding provision is fixed in clause 47 of the Procedure for Completing the VAT Declaration.

указывают: In section 9 indicate:

• In column 3 of page 001 the sign of the relevance of the reflected data. This line is completed if the subject submits an updated declaration. The digit "0" is indicated if, in the previous report, the data for the ninth section were missing or replaced (in case of errors or if not all information is indicated). "1" is put, if the information presented earlier is relevant, not subject to adjustment and are not transferred to the IFNS. On page 005, 010-280, dashes are inserted. If an initial declaration is presented, a dash is placed on page 001.
• Column 5 on p. 005 reflects the number of the entry indicated in column 1 of the Sales Book.
• In gr. 3 on p. 010-220 give the information specified in the Sales Order in gr. 2-8, 10-19, respectively.
• In line 3 of lines 230-280, the summary data, reflected in the "Total" page, is given.

Nuances of registration of Appendix 1 to Sec. 3

It is paid by the payers once a year for ten years. The calculation of this period is carried out from the year in which the moment specified in paragraph 4 of Article 259 of the Code. At the same time, data for the past calendar years are indicated, on the basis of the rules provided for in para. 4-8 6 of clause 171 of the Tax Code. The corresponding requirements are set out in paragraph 39 of the Procedure for Completing the VAT Declaration.

The application should be executed for each immovable property (OS). If the modernization / reconstruction was carried out, the information is added separately for the cost of the implemented activities.

, информация указывается по всем недвижимым объектам, по которым производится начисление амортизации с 1 янв. According to paragraph 39.3 of the Procedure for Completing the VAT Declaration , the information is indicated for all immovable properties for which depreciation is charged from Jan. 1. 2006 in accordance with paragraph 4 of article 259 of the Tax Code.

According to the OS, the calculation of the depreciation for which is completed, or from the date of their commissioning according to the accounting records, not less than 15 years have passed, the Application is not provided.

The information on pages 101-070 is given for 10 years without changes (the same indicators are indicated).

The following data are given:

• On page 010 - the name of the object.
• 020 - location.
• 030 - codes of transactions for real estate and reconstruction / modernization works.
• 040 - commissioning date. Here the number, month, year, when the object was started using the information of accounting, is given.
• O50 - date of commencement of depreciation calculation.
• 060 - the cost of the object, works on reconstruction / modernization. At the same time, tax amounts for the date of commissioning are not taken into account (from January 1, 2006).
• 070 is the sum of the deduction.

The columns of line 080 specify:

• 1 - calendar year, in which the accrual of depreciation began. Calendar years are given in ascending order;
• 2 - date of the beginning of operation of the facility;
• 3 - share (in%) of the total amount of shipped goods (services provided / work performed), property rights not taxed and specified in paragraph 2 of Article 170 of the Tax Code;
• 4 - the tax amount to be restored and deducted to the budget for the year for which the Annex is drawn up.

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

Additional Information

Sections 10-11 list information on invoices (received and presented) with the amount of tax and the amount of taxable turnover. Div. 12 is used by payers exempted from VAT. To fill it in, the subject should have invoices, in which taxes are given to counterparties.