Transaction code in ND for VAT on benefit

How to fill out a VAT return

• Information about the payer’s TIN and KPP is written at the top of the sheet and does not differ from the information in the registration documents;
• The tax period is indicated by the code used for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
• Tax inspectorate code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website.
• The name of the business entity corresponds exactly to the name specified in the constituent documentation.
• OKVED code - the main type of activity according to the statistical code is indicated on the title page. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.
• Contact phone number, number of completed and submitted declaration sheets and applications.

The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, raises the most questions among accountants. Sequential filling of section lines looks like this:

Codes for types of VAT transactions in 2021 with explanation

The codes that fall into the main sections of the declaration are supplemented by the letter of the Federal Tax Service of Russia dated January 16, 2019 No. SD-4-3 / [email protected] , in which the agency proposes to use a number of more codes for transactions taxed at a 0% rate. These codes reflect options for the sale of raw materials and non-raw materials exported in the re-export mode.

• 37 - for the sale of raw materials for export at a rate of 18%;
• 38 - for the sale of non-commodity goods for export at a rate of 18%;
• 39 - for the sale of non-commodity goods for export at a rate of 10%;
• 40 - for the implementation of work (services) provided in connection with the export shipment of goods (both raw materials and non-raw materials), at a rate of 18%.

VAT transaction code

• section 2 – to be filled out by tax agents;
• sections 4-6 - filled out by organizations and individual entrepreneurs who had export operations;
• section 7 - filled out by organizations and individual entrepreneurs for transactions that are not subject to taxation (exempt from taxation), transactions that are not recognized as an object of taxation, transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, as well as for payment amounts, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than 6 months.

1010801 Operations not recognized as the sale of goods, works, services (clause 3 of Article 39 of the Tax Code of the Russian Federation) 1010806 Operations for the sale of land plots (shares in them) 1010807 Transfer of property rights of an organization to its legal successor 1010811 Sales of goods, the place of sale of which is not recognized as the territory of the Russian Federation (Article 147 of the Tax Code of the Russian Federation) 1010812 Sales of works (services), the place of implementation of which is not recognized as the territory of the Russian Federation (Article 148 of the Tax Code of the Russian Federation)

VAT transaction code

Transaction codes for filling out a VAT return are given in Appendix No. 1 to the Procedure for filling out the declaration (hereinafter referred to as Appendix No. 1). In it, the codes are reflected with links to the norms of the Tax Code of the Russian Federation, according to which a particular operation is not subject to VAT at all, is taxed by a tax agent or is taxed at a rate of 0%, etc. Such links will help you find the required code for your operation.

Take the transaction codes for section 7

Transaction code and transaction type in the VAT return for 2021. Requirements for 2021

I and II Appendices No. 1.

In Sect. I provides codes for transactions that are not recognized as objects of taxation, incl. for cases when the territory of the Russian Federation is not recognized as a place of sale of goods (works, services).

In Sect. II provides codes for transactions exempt from VAT under Art. 149 of the Tax Code of the Russian Federation.

For example, in Sect. 7 of the declaration reflects transactions by codes:

– 1010811 – sale of goods, the place of sale of which is not recognized as the territory of the Russian Federation;

– 1010812 – provision of services (performance of work), the place of sale of which is not the territory of the Russian Federation (except for those provided (performed) in the territory of a member country of the EAEU);

– 1010821 – provision of services (performance of work), the place of sale of which is not recognized as the territory of the Russian Federation, if they are provided (performed) in the territory of a member country of the EAEU;

– 1010274 – sale of scrap and waste of ferrous and non-ferrous metals;

– 1010256 – transfer of exclusive rights to computer programs.

transaction codes for sections 4, 5 and 6 of the declaration from section. III Appendix No. 1.

To reflect transactions taxed at a rate of 0%, it contains, in particular, the following codes:

– 1011410 – export of goods taxed on the domestic market at a rate of 18% (except for export to the EAEU countries);

– 1011412 – export of goods taxed on the domestic market at a rate of 10% (except for export to the EAEU countries);

– 1010421 – export of goods taxed on the domestic market at a rate of 18% to the EAEU country (for example, Kazakhstan or Belarus);

– 1010422 – export of goods taxed on the domestic market at a rate of 10% to the EAEU country (for example, to Kazakhstan or Belarus).

Transaction codes will be different if the buyer when exporting goods is, for example, a related party and (or) a resident of an offshore zone.

transaction codes for section 2 of the declaration, which is filled out by tax agents, from section. IV Appendix No. 1.

For such operations, in particular, the following codes are provided:

– 1011703 – if you rented or purchased state (municipal) property from authorities;

– 1011711 – if you bought goods from a foreign seller who is not registered for tax purposes in the Russian Federation;

– 1011712 – if a foreigner who is not registered for tax purposes in the Russian Federation provided you with services (performed work for you).

codes for the type of operation (transaction) in sections 8, 9, 10 and 11 of the declaration that you indicated in the purchase book, sales book and invoice journal, respectively.

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VAT

Health improvement, relaxation and VAT benefits

According to paragraphs. 18 clause 3 art. 149 of the Tax Code of the Russian Federation, services of sanatorium-resort, health-improving organizations and recreation organizations, recreation and recreation organizations for children, including children's health camps located on the territory of the Russian Federation, issued with vouchers or course vouchers, which are strict reporting forms (SSR), are not subject to VAT.

Unfortunately, the use of any tax benefits is associated with certain risks: in practice, the conditions for their use are much greater than those prescribed by tax legislation. In the article we will talk about what requirements an organization using the VAT benefit provided for in paragraphs must really meet. 18 clause 3 art.

149, and what demands of the tax authorities in this area are unfounded.

Rules for applying benefits dictated by the Tax Code of the Russian Federation

From the contents of paragraphs. 18 clause 3 art. 149 of the Tax Code of the Russian Federation it follows that for the legal application of VAT benefits, an organization must:

• carry out a certain type of activity;
• located on the territory of the Russian Federation;
• formalize services provided within the framework of the preferential activities of the BSO (vouchers or course packages).

When each of the three conditions mentioned above is met, the organization applying for the benefit inevitably has a lot of questions.

What services are eligible for preferential taxation? What codes of the All-Russian Classifier of Economic Activities correspond to these services and should they be declared as basic? Is it necessary to obtain any licenses, in particular for medical activities? These are just some of the topical topics worthy of consideration in this article...

Approved by Decree of the State Standard of Russia dated November 6, 2001 N 454-Art.

Organizations whose services are exempt from taxation

Most often, the reason for the inspectorate to charge additional VAT to organizations that apply tax breaks is that they do not provide health resort services and do not have a license to conduct medical activities. We warn you right away - such actions by tax officials are illegal. From a literal reading of paragraphs. 18 clause 3 art. 149 of the Tax Code of the Russian Federation it follows that the services of organizations are subject to preferential taxation:

• sanatorium-resort;
• health;
• recreation;
• recreation and health improvement for children, including children's health camps.

As you can see, the list of organizations whose services are subject to VAT exemption is not limited to sanatorium and resort organizations. Let us explain how they differ from health-improving organizations and simply recreational organizations.

Sanatorium and resort organizations

Source: https://iiotconf.ru/kod-operacii-nds/

Automatic completion of Section 7 of the VAT return for non-taxable transactions

When performing transactions, the place of implementation of which is not recognized as the territory of the Russian Federation, invoices are not drawn up (letters of the Ministry of Finance of Russia dated 04/16/2012 No. 03-07-08/107, dated 02/17/2009 No. 03-07-08/36). Therefore, the accounting system document Invoice issued is not generated, and, therefore, the Issue an invoice button under the tabular part of the Sales document (act, invoice) is not used.

• sold frames for corrective glasses in the territory of the Russian Federation in the amount of RUB 165,700.00. (VAT is not assessed according to paragraph 1, paragraph 2, article 149 of the Tax Code of the Russian Federation);
• provided advertising services to a foreign partner in the amount of EUR 2,000.00 (VAT is not assessed according to clause 4, clause 1, article 148 of the Tax Code of the Russian Federation);
• sold sunglasses in the Russian Federation in the amount of RUB 457,250.00. (including VAT 18% - RUB 69,750.00).

Please note => Application for application of the simplified taxation system 2019

Documentary confirmation of VAT benefits

Are you looking for a successful mortgage program for yourself? You will find an interesting option here.

This condition is contained in Art. 88 Tax Code of the Russian Federation. Evidence includes licenses, contracts, invoices.

Value added tax benefits (preferences) are provided for certain transactions. These include the sale of a certain group of goods (for example, medicines), transportation of citizens, and trade in scrap metal. A detailed list of activity groups for which benefits are provided is reflected in Art. 149 of the Tax Code of the Russian Federation.

All transaction type codes: instructions for use

Receipt by the seller of goods returned by buyers who do not pay VAT by payers exempt from calculating and paying VAT, including cases of partial return of goods by specified persons, as well as refusal of goods (work, services) in the case provided for in paragraph two of clause 5 of Art. 171 of the Tax Code of the Russian Federation, with the exception of operations listed by code 17

• operations listed in paragraphs. 2 and 3 clauses 1 art. 146, 162, in paragraphs 3, 4, 5.1 of Art. 154, in paragraph 3 of Art. 170 Tax Code of the Russian Federation;
• transactions taxed at a tax rate of 0%;
• operations under commission agreements and agency agreements, which provide for the sale and (or) acquisition of goods (work, services), property rights on behalf of the commission agent (agent) or on the basis of transport expedition agreements;
• operations involving the return of goods by the taxpayer-buyer to the seller or the receipt by the seller of goods from a specified person (except for operations listed under codes 06, 10, 13, 14, 15, 16, 27);
• drawing up or receiving a single adjustment invoice

What is transaction type code 22?

Transaction type codes must be distinguished from the transaction codes discussed in the previous section. Transaction codes designate transactions for VAT purposes, dividing them into “taxable” and “non-taxable” categories. Transaction type codes show the economic meaning of the transaction as a whole, regardless of the procedure for calculating VAT when carrying out a specific transaction.

For example, transaction type code 1 indicates the shipment of goods (work, services), code 2 indicates receipt of payment, etc.

But since transaction type codes are used in the VAT return, some of them also have a certain connection to this tax.

In particular, transaction code 22 in the VAT declaration indicates the shipment of goods in respect of which VAT was calculated at customs (subclause 1, clause 1, article 151 of the Tax Code of the Russian Federation).

Codes for types of transactions are indicated by the taxpayer in the book of purchases and sales, and then automatically appear in the declaration when it is generated.

The list of these codes is in Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation dated March 14, 2016 No. MMV-7-3 / [email protected]

You can download this list from the link below.

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Section 7 of the VAT return: how to fill out, what to take into account

Services provided without charging additional fees for the repair and maintenance of goods and household appliances during the warranty period of their operation, including the cost of spare parts for them and parts for them, are exempt from VAT (clause 13, clause 2, article 149 of the Tax Code RF). Therefore, in column 1 of Section 7 of the declaration, code 1010244 should be indicated.

• sales operations are not subject to VAT (exempt from VAT) in accordance with Article 149 of the Tax Code of the Russian Federation;
• operations not recognized as an object of taxation, listed in paragraph 2 of Art. 146, paragraph 3 of Art. 39 Tax Code of the Russian Federation;
• operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Art. Art. 147, 148 Tax Code of the Russian Federation.

Please note => There is a registration, but I am not the owner of the apartment. Do the bailiffs have the right to come and describe other people’s property?

New codes for VAT returns

Due to the fact that the Procedure for filling out the declaration (approved by Order of the Ministry of Finance dated October 15, 2009 No. 104n) does not yet provide for new codes, the Federal Tax Service of Russia announced them in a letter dated November 21, 2011 No. ED-4-3 / [email protected] (see . Table).

Law No. 239-FZ dated July 18, 2011 introduced transformations to Article 149 of the Tax Code of the Russian Federation, according to which work (services) of state, budgetary and independent institutions within the framework of a national (municipal) order will not be considered subject to VAT taxation.

Law dated July 19, 2011 No. 245-FZ added to the list of transactions not subject to VAT, benefits for insurance (co-insurance, reinsurance) of export loans and investments against business and political risks (p. 149), and benefits for the gratuitous transfer of fixed assets to national (municipal) ) bodies, institutions, unitary companies.

FREE CONSULTATIONS ARE AVAILABLE TO ALL CITIZENS AT THE SPECIFIED PHONE NUMBERS OR VIA CHAT MODE

Section 7 of the VAT return: transaction code

Implementation of services for the selection and training of citizens who have expressed a desire to become guardians or trustees of minor citizens or to accept children left without parental care into a family for upbringing in other forms established by the family legislation of the Russian Federation. essential and vital medical products; prosthetic and orthopedic products, raw materials and materials for their production and semi-finished products for them; technical means, including motor vehicles, materials that can be used exclusively for the prevention of disability or rehabilitation of disabled people; corrective glasses (for vision correction), lenses for vision correction, frames for corrective glasses (for vision correction) Article 149 of the Code, paragraph 2, subparagraph 1 1010222 Sale of services of participants in an investment partnership agreement - managing partners for the conduct of common affairs of the partners Article 149 of the Code, clause 3, subclause 33 1010248 Implementation of work carried out during the implementation of targeted socio-economic housing construction programs (projects) for military personnel as part of the implementation of these programs (projects), including: work on the construction of socio-cultural or household facilities and related infrastructure; work on the creation, construction and maintenance of professional retraining centers for military personnel, persons discharged from military service, and members of their families Article 149 of the Code, paragraph 2, subparagraph 16 1010249 Implementation of social services for minor children; services for support and social services for elderly citizens, disabled people, street children and other citizens who are recognized as in need of social services and who are provided with social services in social service organizations in accordance with the legislation of the Russian Federation on social services and (or) the legislation of the Russian Federation on prevention of neglect and juvenile delinquency.

Transaction code and type of transaction in the VAT return for 2019

1010801 Operations that are not recognized as sales (in accordance with paragraph 3 of Article 39 of the Tax Code) 1010806 Sale of land plots and their shares. 1010807 Transfer of property rights to a legal successor 1010811 For the sale of goods outside the territory of Russia (Article 147 of the Tax Code) 1010812 For the sale of work and services outside the territory of Russia (Article 148 of the Tax Code)

• Section 2 – provided for reflecting sales transactions by tax agents;
• Sections 4-6 – for organizations and individual entrepreneurs who are involved in export operations;
• Section 7 – for organizations and individual entrepreneurs – VAT non-payers or exempt from obligations to calculate and pay tax.

Transaction code for fixed assets

This code in the VAT return is indicated in Appendix No. 1 to Section 3. It reflects the amount of tax on fixed assets previously accepted for deduction, which is now subject to restoration and payment to the budget. This may be due to the fact that, for example, from a certain moment the object began to be used in activities not subject to VAT (clause 2 of Article 170 of the Tax Code of the Russian Federation). The application is filled out once a year, in the VAT return for the fourth quarter, within 10 years from the date of putting the facility into operation (clause 39 of the Procedure). For each fixed asset item, its own application must be completed (clause 39.1 of the Procedure).

There are only 7 transaction codes for fixed assets (Section V of Appendix No. 1 to the Procedure). Here are the main ones:

Codes for types of VAT transactions

Often, enterprises and individual entrepreneurs operating under special regimes (STS, UTII, PSN) issue invoices in order to provide the purchaser with a VAT deduction. In such a situation, “simplified” people pay tax and register the issued invoices in section 12 of the VAT return. This section is not intended to reflect the VAT quotas, and therefore the codes for these transactions are not indicated in it. Correctly indicating the CVO when documenting transactions is very important, since information from the registers is transferred to the declaration and analyzed by tax authorities. KVO denotes the type of operation and characterizes the algorithm for issuing invoices and calculating VAT. For example, when deducting VAT on a transaction confirmed by the BSO, code 23 is indicated. When checking, the IFTS software resource recognizes that invoices are not registered using this code. An error in specifying the KVO will establish a discrepancy, and the Federal Tax Service will request an explanation. True, the law does not provide for the imposition of penalties for such inaccuracies.

What are the codes associated with the VAT return?

Each type of transaction performed by a taxpayer is indicated in the declaration by a specific digital code. This is necessary to increase the efficiency of automatic processing of declarations. The specified combinations of numbers are transaction codes in the VAT return.

In addition, other indicators that are not related to the types of transactions (for example, tax period, type of activity, etc. ) can be coded. If errors are detected during automatic processing of the return, the taxpayer receives a notification. In this document, error types are also coded.

Thus, this complex tax report uses coding of different formats and purposes. We will consider its types and examples in more detail below.

Register of documents confirming the application of VAT benefits, example of filling

The Federal Tax Service of Russia, in order to increase the efficiency of VAT administration, while simultaneously reducing the volume of documents required from taxpayers, sends recommendations on conducting desk tax audits of VAT returns using a risk-based approach, which reflect transactions that are not subject (exempt from taxation) to VAT taxation in accordance with paragraphs 2 and 3 of Article 149 of the Code and falling under the concept of a tax benefit, taking into account paragraph 1 of Article 56 of the Code and the position of the Plenum of the Supreme Arbitration Court of the Russian Federation “On some issues that arise in arbitration courts when considering cases related to the collection of value added tax”, set out in paragraph 14 of Resolution No. 33 of May 30, 2014 (hereinafter referred to as the tax benefit). In order for the legality of the claim for VAT benefits to be verified according to this new scheme, the payer organization must provide a special register, the data from which will be considered the evidence base for the legality of this. Otherwise, the sample will not be limited, the verification will become complete and will be delayed.

16 Jan 2021 marketur 113

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Who is entitled to VAT benefits?

To reduce the tax burden, the state has provided various benefits, including for the payment of VAT.

VAT and benefits

Sales of goods are subject to VAT, in most cases at a rate of 18%. VAT benefits help reduce this expense item.

Conventionally, they can be divided into three areas:

Sales of goods and services

The first direction includes the sale of the following product groups and types of services:

If you want to find out how to solve your particular problem in 2021, please contact us through the online consultant form or call :

• Moscow.
• Saint Petersburg.

• Postal products (postcards, envelopes, stamps, with the exception of copies of philatelic value).
• Medical products included in the list of the Government of the Russian Federation. It includes prosthetic and orthopedic products and raw materials for their production; goods intended for preventive measures or used for the rehabilitation of people with disabilities; any type of corrective optics (lenses, glasses, frames).
• Coins made from any precious metal that are considered official means of payment in the Russian Federation or abroad, except for specimens of numismatic value.
• Products of folk crafts of artistic value, except those that fall under the category of excise goods.
• Maintenance and repair services for household appliances and medical devices, including spare parts and other consumables required to restore functionality, during the warranty period at no additional charge.
• All types of repair and restoration, scientific research and archaeological field work aimed at preserving historical monuments and buildings belonging to religious organizations.
• A set of scientific, research, experimental, technological and design work carried out with budgetary funds, including those aimed at creating new types of products/technologies.
• Precious metals, including ore, scrap, production waste. Precious stones, including rough diamonds.
• Products produced by canteens of medical institutions, schools, kindergartens or catering organizations that sell their products in such institutions.
• Services of medical institutions, except for organizations providing services in the sanitary and epidemiological field, cosmetology and veterinary medicine.
• Transportation of citizens by sea, river, and railway motor transport within urban and suburban transport, excluding taxi services, including minibuses, subject to the implementation of activities at current tariffs, including all provided benefits.
• Works and/or services in the field of fighting forest fires.
• Maintenance and air navigation services for air traffic vessels provided within Russian airports.
• All types of work/services, including survey and classification, for servicing sea, river and mixed types of vessels at moorings in the port or during pilotage.
• Sale of subscriptions and entrance tickets to organizations that operate in the field of physical education and sports services, as well as rental of sports grounds for specialized events.
• Providing residential space for use and selling it, regardless of the form of ownership and division into shares, including the transfer of shares when selling apartments in apartment buildings.
• Implementation of inventions, technological models, databases, software products, microcircuits and other intellectual goods and know-how.
• Sales of scrap metal of any type.
• Transfer of goods/services for the purpose of subsequent advertising, costing no more than 100 rubles.

Organizations and entrepreneurs

The second direction includes companies operating in the following services:

• General, vocational and additional education on a non-profit basis;
• Sales of goods at duty-free points;
• Products/services distributed by companies operating in the following areas: culture, art, sports, physical education.
• Production, sales, distribution, screening of national films.
• Goods/services, excluding excise goods, produced by organizations:

1. where more than 80% of employees are people with disabilities;
2. whose authorized capital consists of contributions from disabled people, and at least 50% of people with disabilities work in production;
3. in which the property owners are people with disabilities and they provide education, physical education and sports, information, culture, etc.;
4. providing educational, sports, health, treatment, scientific, information and other services for people with disabilities, disabled children and their parents;
5. Treatment-labor, psychological-narcological, anti-tuberculosis services for people with mental disabilities, penal institutions, state-owned enterprises and municipal organizations where at least 50% of disabled people work.

• Sanatorium, resort, health services, including camps for children's recreation.
• Selling insurance products.
• Preservation, addition, use of archives.
• Selling agricultural products of their own production, the income from which constitutes at least 70% of the company’s total income.
• Production of tombstones, design and care of burial sites, sale of goods for funerals and other ritual work/services.
• All banking services, including card services, except collection.
• Non-state pension funds.
• Gardens, studios, sections, clubs for preschoolers.
• Sale of religious products, including religious books.
• Providing care services for the sick, elderly and disabled people under the authority of state or municipal authorities.
• Pharmacies that manufacture medications and provide repair services for optics, hearing aids, prostheses and other orthopedic products.
• Lawyer services.
• Registration, patent, licensing and other organizations for whose services state fees are charged.

Operations

The third area is benefits for certain types of operations. It includes:

• Rental of premises by foreign citizens and companies that are accredited in Russia.
• Issuance of loans and other financial services for the provision of loans.
• Sale of shares in the charter, mutual, cooperative and investment funds, including the sale of shares.
• Socio-economic work in the field of housing construction for military personnel.
• Free transfer of goods/work/services as charity.
• Transfer of credit rights and/or claims on credit obligations.
• Work carried out in the special economic zone of ports by resident organizations of this special zone.
• Scientific, research, experimental, technological, design work carried out with budget money to develop new products/technologies.
• Providing living space for use by citizens.
• Services for selling tickets and conducting lotteries and other permitted drawings.

What are benefit codes and what types are they?

VAT benefit codes refer to the budget classification of taxes, fees and non-tax payments paid to the budget. They are a combination of seven numbers. Each type of tax benefit has its own code. Let's give an example of several VAT tax incentive codes.

General conditions for applying benefits

If you want to find out how to solve your particular problem, please contact us through the online consultant form or call :

• Moscow.
• Saint Petersburg.

Each organization or entrepreneur can take advantage of a reduction in the tax burden if it fulfills the general conditions for receiving a VAT benefit:

1. Availability of a license if the activity is subject to licensing.
2. Mandatory separation of accounting for preferential and non-preferential transactions.

In case of non-compliance, the right to use the benefit is lost. This is indicated in paragraph 6 of Article 149 of the Tax Code of Russia.

When using benefits, the company remains obliged to:

1. Issue invoices for purchases if the goods are paid for by bank transfer and put a mark without tax, in accordance with clause 5 of Art. 168 Tax Code of Russia.
2. Enter information about the movement of goods/services into the sales or purchase ledger.
3. Reflect all information about the purchase and sale of goods/services in accounting journals.
4. Submit a VAT return indicating benefit codes.

Penalties

If it is discovered that the use of VAT benefits is illegal, a fine will be imposed on the violating company. This possibility is spelled out in Article 122 of the Tax Code of Russia. The tax authority has the right to impose a fine on the violator in the amount of 20% of the amount of non-payment, in addition, penalties for each day of non-payment will be taken into account.

• Moscow.
• Saint Petersburg.

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