VAT return in 2021: form, example of filling, due date

New form of VAT declaration

The Federal Tax Service of Russia, by order No. ED-7-3/ dated August 19, 2020, approved a new form, electronic format and procedure for filling out a value added tax declaration. The document has not changed completely, new fields have simply been added to it, therefore the changes were made to the Federal Tax Service order No. ММВ-7-3/ dated 10.29.2014. They were required in connection with amendments to the Tax Code of the Russian Federation by two laws:

• Federal Law No. 69-FZ dated 04/01/2020;
• Federal Law No. 70-FZ dated 04/01/2020.

The amendments are not massive; they relate to investment activities and capital investments. For organizations implementing investment projects, the tax regime in force at the time the agreement on the protection and promotion of investment came into force was retained. In this regard, such taxpayers were required to keep separate records of income and expenses received (incurred) in the implementation of agreements on the protection and promotion of capital investments and other activities. The report on the amounts of tax benefits has been abolished; separate VAT accounting is now reflected directly in the declaration.

When does the updated form come into effect?

A new VAT form is used for reporting for the 4th quarter of 2020 and beyond, until further amendments are developed and approved.

Use free instructions from ConsultantPlus experts to correctly fill out the new VAT return form.

Deadline for filing VAT returns in 2021

The tax period for VAT is a quarter

.

The VAT declaration is submitted no later than 25 days

from the end of the quarter.

Note

: if the last day of delivery falls on a weekend or holiday, then it is transferred to the first working day.

In 2021, the VAT return must be submitted:

• For the 1st quarter – until 04/25/2018;
• For the 2nd quarter – until July 25, 2018;
• For the 3rd quarter – until October 25, 2018;
• For the 4th quarter – until 01/25/2019.

What has changed in the new VAT return?

There are no fundamental amendments to the VAT return, they are targeted. The reporting has changed:

• title page;
• section 1;
• sections with data from invoice journals and purchase and sales books;
• list of transaction codes (not recognized as an object of taxation, exempt from taxation, taxed at a zero rate).

Let's consider all the adjustments made to the updated declaration form in more detail.

Title page

The line “Code of the type of economic activity according to the OKVED classifier” was removed from the first sheet of the reporting form. This is what the modified sheet looks like:

The barcodes of all declaration sheets have changed. For title - 0031 2011.

Section 1

In the section “Amount of tax subject to payment to the budget (reimbursement from the budget) according to the taxpayer”, lines were added for taxpayers who have entered into an agreement on the protection and promotion of investments (SZPK):

• 085 - a sign of concluding an agreement on the protection and promotion of investment;
• 090 - to reflect the amount of VAT payable by a taxpayer who is a party to the SZPK;
• 095 - to reflect the amount of tax calculated for reimbursement from the budget by a taxpayer who is a party to the SZPK.

They are filled out only by payers officially recognized as a party to the SPPK.

Operation codes

For preferential transactions that are not recognized as subject to VAT or are exempt from taxation (taxed at a zero rate), new codes have been introduced:

• 1010831 - to designate an operation to transfer, free of charge, property intended for use to prevent and prevent the spread of a new coronavirus infection, for the diagnosis and treatment of covid patients, to state authorities and management, local governments, state and municipal institutions, state and municipal unitary enterprises ;
• 1011450 - to designate the operation of transferring real estate free of charge to the state treasury of the Russian Federation;
• 1011451 - to indicate the transfer of property for organizing and/or conducting scientific research in Antarctica into the ownership of the Russian Federation free of charge;
• 1011208 - to indicate operations for the sale of municipal solid waste (MSW) management services provided by MSW management operators in the regions of the Russian Federation;
• 1011446 - to reflect the sale of international air transportation services at international airports of the Russian Federation, according to the list approved by the government.

New codes have been added to Appendix No. 1 to the Procedure for filling out a VAT return. Previously, tax officials recommended using these codes in letters. Now they are systematized. Additionally, new codes for taxable and non-taxable transactions have been introduced for taxpayers in the IT sector. A number of codes were brought into line with the terms and provisions of the Tax Code of the Russian Federation.

VAT return for the 2nd quarter of 2021

The following must submit a VAT return (clause 5 of Article 174 of the Tax Code of the Russian Federation):

• organizations and individual entrepreneurs on the OSN (except for those who are exempt from the duties of a VAT payer under Articles 145, 145.1 of the Tax Code of the Russian Federation), incl. acting as tax agent for VAT;
• organizations and individual entrepreneurs using special regimes, as well as those exempt from VAT payer obligations, in the case of issuing invoices with an allocated VAT amount.

Where to file a VAT return

The declaration is submitted to the Federal Tax Service (Clause 5 of Article 174 of the Tax Code of the Russian Federation):

• at the location of the organization;
• at the place of residence of the individual entrepreneur.

VAT return: deadlines

The declaration must be submitted no later than the 25th day of the month following the reporting quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation).

If the deadline for submitting the declaration of the organization/individual entrepreneur is violated, a fine will be charged (clause 1 of Article 119 of the Tax Code of the Russian Federation). Moreover, if the delay is more than 10 working days, then the organization/individual entrepreneur will also have operations on its bank accounts suspended (clause 1, clause 3, clause 11, article 76 of the Tax Code of the Russian Federation).

Our Calculator will help you calculate the amount of the fine for late filing of the declaration.

Method of submitting a VAT return

The declaration is submitted exclusively in electronic form via TKS through a special operator (clause 5 of Article 174 of the Tax Code of the Russian Federation) or through the website of the Federal Tax Service.

A VAT return submitted on paper will be considered not submitted with all the ensuing negative consequences (fine, account blocking).

VAT declaration: form

The VAT declaration form can be downloaded through the ConsultantPlus system.

You can view the declaration form below.

How to file a VAT return

The declaration must include a title page.

The inclusion/non-inclusion of certain sections and appendices to them in the VAT return depends on who specifically submits the return.

For example, VAT payers, as well as special regime/VAT-exempt persons who have issued invoices with the allocated VAT amount, are required to submit section 1 as part of the declaration.

You will learn which sections and in what situations organizations and individual entrepreneurs should fill out in a separate material.

Procedure for filling out a VAT return

Let us dwell on the general points of the procedure for filling out a VAT return:

1. The pages are numbered, starting with the Title Page - it is assigned the number “001” (clause 12 of the Procedure, approved by Order of the Federal Tax Service of October 29, 2014 N MMV-7-3 / [email protected] (hereinafter referred to as the Procedure)).
2. The text fields of the declaration are filled in printed capital letters (clause 16.2 of the Procedure)
3. Cost indicators in sections 1-7 of the declaration are indicated in full rubles: values ​​less than 50 kopecks. are discarded, more than 50 kopecks. – rounded to the nearest ruble (clause 15 of the Procedure).
4. If an organization/individual entrepreneur submits a primary declaration, then in the “Adjustment number” field it must indicate “0–”. When submitting the first updated declaration, “1–” is indicated, the second – “2–”, etc. (Clause 19 of the Procedure).

You can learn more about the rules for filling out a VAT return in the above-mentioned Procedure.

Code in the VAT return

Some information is indicated in the declaration in the form of codes. So, for example, the period for which the declaration is submitted is coded (clause 20 of the Procedure, Appendix No. 3 to the Procedure):

The period for which the VAT return is submitted Code corresponding to the period

You will find other codes required to fill out a VAT return in the appendices to the Procedure.

Checking the VAT return

You can check the correctness of filling out the declaration using control ratios developed by the Federal Tax Service (Letter of the Federal Tax Service of Russia dated March 23, 2015 N ГД-4-3/ [email protected] ).

It will also be useful to familiarize yourself with the most common mistakes made by payers when filling out the declaration. Before filing VAT returns, it makes sense to check your return for these errors.

In addition, tax authorities have developed an algorithm for checking the indication of transaction type codes in the VAT return. Payers can also use this algorithm for self-checking.

Tax return for value added tax

Source: https://Glaniga.ru/timeline/o_7_957

What happens if you submit reports using the old form?

Already for the 4th quarter of 2021, taxpayers and tax agents are using the updated reporting form and electronic format. It will not be possible to send a report using the old form and electronic format, since the declaration is submitted exclusively in electronic form, and the Federal Tax Service authorities and operators who transmit reports under the TCS have already set up new requirements. An attempt to submit a return in the old format will be unsuccessful, and the taxpayer risks missing the deadline for submission - the 25th day of the month following the reporting. This threatens with tax sanctions under the Tax Code and an administrative fine for officials under the Code of Administrative Offenses of the Russian Federation.

Deadlines and procedure for submitting a declaration for the 2nd quarter to the Federal Tax Service

The deadline for submitting the reviewed report is set at the 25th day of the month following the previous quarter. If the deadline for submitting the declaration falls on a weekend or holiday, then the deadline is shifted to the nearest working date (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). The deadline for submitting the VAT return for the 2nd quarter of 2021 is set at 07/25/2018 and will not be postponed.

The declaration is prepared only in electronic form and is sent to the Federal Tax Service via telecommunication channels with data from the purchase book and sales book attached. Tax agents who are exempt from the obligation to pay VAT, for example, in the case of renting municipal property, have the right to submit a paper version of the document.

Procedure for compilation

The procedure for drawing up a VAT return for the 4th quarter of 2021 must adhere to the following order:

• Title page and 1st section indicating the responsible person - accountant or entrepreneur;
• If a company is not listed as a VAT payer, but has received VAT invoices from counterparties, then only the title page and section No. 1 are filled out in its declaration;
• If operations subject to VAT were actively carried out, then data is entered into Part 12 of Section 2 and appendices to Sections 3, 8, 9;
• Section 2 is filled out by a representative of the tax authority;
• Points 3 and 6 are completed only if the corresponding transactions were carried out in the last quarter of the reporting period;
• In paragraph 7, it is necessary to display the following: transactions not subject to VAT or exempt from it, sales to other countries, receipts or advances against future sales of goods with a cycle of more than 6 months;
• Point 8 is reserved for entering data from the previous reporting period;
• In point 9, data from the sales book is entered;
• Points 11 and 12 contain information about invoices issued for the company’s intermediary activities;
• Point 12 must contain information about VAT invoices in case of unforeseen tax deductions.

The reporting deadline remains unchanged: the VAT return for the 4th quarter of 2017 must be sent to the local tax authority by January 25, 2018.

Similar articles

• Filling out section 7 of the VAT return
• Filling out the VAT return for the 3rd quarter
• Tax period in the VAT return
• VAT return for the 4th quarter of 2017
• How to fill out sections of a VAT return without errors?

VAT declaration 2021 – form

From the first quarter of 2021, a new VAT declaration form will be used. The form was approved by order of the Federal Tax Service of the Russian Federation dated October 29, 2014 No. ММВ-7-3/558, as amended on December 20, 2016.

For VAT, reporting “on paper” has not been submitted since 2014 - you need to report to the Federal Tax Service electronically via TKS through a special operator. The paper form can only be used by non-paying tax agents and taxpayer agents exempt from calculating and paying VAT (clause 5 of Article 174 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated January 30, 2015 No. OA-4-17/1350).

The VAT return is submitted no later than the 25th day after the end of the quarter. For the 4th quarter of 2021, you must report by January 25, 2018, regardless of the form of submission of the report.