Rules for submitting VAT in 2021

The current form of the VAT return for 2021 was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] as amended by Order of the Federal Tax Service of Russia dated December 28, 2018 N SA-7-3/ [email protected]

The 2021 VAT return is submitted on the same form as last year. In our publication today we will talk about the composition of this document, the deadlines for its submission, and the rules for filling it out. The article also discusses changes in working with VAT introduced in 2020.

At the bottom of the page you can find the 2021 VAT returns.

Deadlines for filing VAT returns in 2020

The VAT return is a quarterly return that must be submitted by the 25th day of the month following the reporting quarter. If the deadline for submitting a report falls on a weekend, the deadline for submission is moved to the next working day following that weekend. Thus, according to the tax calendar, the deadlines for filing a VAT return in 2021 are as follows:

for the 1st quarter - until April 27, 2021;
for the 2nd quarter - until July 27, 2021;
for the 3rd quarter - until October 26, 2021;
for the 4th quarter - until January 25, 2021.

Deadlines for submitting the declaration in 2021: table

In 2021, the VAT return must be submitted no later than the 25th day of the month following the expired quarter (Articles 163, 174 of the Tax Code of the Russian Federation). The deadline is the same for submitting a declaration on paper and in electronic form. The reporting months in 2021 are January, April, July, October.

In 2021, VAT payers can submit a VAT report via the Internet. And only tax agents can submit a declaration “on paper”. The exception is an agent who does not pay VAT. That is, a person applies a special regime or is exempt from paying tax under Article 145 of the Tax Code of the Russian Federation. Then it is allowed to submit the declaration “on paper” or electronically.

If the deadline for submitting the declaration falls on a weekend or holiday, you can, as a general rule, report on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). However, in 2021, none of the deadlines for submitting the declaration coincide with a weekend or holiday. Below is a table with the deadlines for submitting the VAT declaration in 2018.

Reporting period	Deadline for submitting the VAT return
4 sq. 2021	January 25, 2021
1 sq. 2021	April 25, 2021
2 sq. 2021	July 25, 2021
3 sq. 2021	October 25, 2021
4 sq. 2021	January 25, 2021

Electronic VAT return in 2020

The new VAT return for 2021 is provided by taxpayers through a special operator in electronic form. Only tax agents can provide a paper VAT return, but not all.

Please note that electronic reporting and electronic invoice are not the same thing. That is, filing a return electronically in 2021 is the responsibility of the taxpayer, and providing invoices to counterparties electronically is the right.

A VAT return not in electronic form will not be considered submitted in accordance with paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

In addition, the tax service has the right to block the bank accounts of an organization in accordance with subparagraph 1, paragraph 3, article 76 of the Tax Code of the Russian Federation.

How to submit a VAT report if there is no electronic signature

As stated above, the VAT return will not be considered accepted unless it is sent electronically through a specialized operator. In order to perform this operation, three conditions must be met:

electronic digital signature with a valid certificate;
access to the software through which declarations are sent to the Federal Tax Service;
Internet access.

If at least one of the conditions is not met, and the deadline for submitting the VAT return is coming to an end, then you can do the following: send the VAT return through a representative who has met all of the above conditions. To do this, you need to draw up a power of attorney from a notary and deliver it to the Federal Tax Service. The power of attorney must be received by the Federal Tax Service before the authorized person sends your VAT declaration via telecommunications (letter of the Federal Tax Service of the Russian Federation dated November 9, 2015 No. ED-4-15 / [email protected] ).

Date of receipt of the VAT return

When submitting information on TKS, you must follow the procedure approved by Order of the Ministry of Taxes of Russia dated April 2, 2002 No. BG-3-32/169. In this case, the form of data presentation is determined by the Federal Tax Service and the Ministry of Finance of the Russian Federation (Clause 7, Article 80 of the Tax Code of the Russian Federation). The tax service is obliged, within 24 hours from the moment of sending the information, to submit a receipt for the receipt of data via TKS (paragraph 2, paragraph 4, article 80 of the Tax Code of the Russian Federation, paragraph 2, paragraph 3, section II of the procedure for filling out the declaration, approved by order of the Ministry of Taxes of Russia dated 02.04. 2002 No. BG-3-32/169). Duplicating the declaration on paper is not required (clause 6 of section I of the procedure for filling out the declaration). The date of submission of the declaration is considered the date of its dispatch, recorded in the supporting document of the EDF operator (paragraph 3, paragraph 4, article 80 of the Tax Code of the Russian Federation, paragraph 4 of section II of the procedure for filling out the declaration, approved by order of the Ministry of Taxes of Russia dated April 2, 2002 No. BG-3- 32/169). If the taxpayer violates the deadlines for providing data, he will be held tax liable.

Find out what time period you need to submit an updated VAT return and why it is limited in the material from ConsultantPlus by getting free trial access to the system.

See additional materials:

“How to submit a VAT report if there is no electronic reporting?”;
“Procedure for submitting tax reports via the Internet.”

VAT return on paper in 2020

In 2021, tax agents who are not VAT payers (or are exempt from the obligation to pay this tax) have the right to file VAT returns on paper.

However, there are exceptions for this case:

if the number of employees exceeds 100 people;
if the tax agent is the largest taxpayer;
if tax agents work under a commission agreement, an agency agreement or under transport expedition agreements, submitting a declaration in electronic form is also mandatory for them (paragraph 3, paragraph 5, article 174 of the Tax Code of the Russian Federation).

Let's give an example: a company uses a simplified taxation system (STS) and is exempt from paying VAT. At the same time, this company leased state (municipal) property. In this situation, the organization is obliged to pay VAT (as a tax agent). Providing a VAT return on paper is acceptable in this case.

If the taxpayer does not carry out transactions that result in the movement of funds in his bank accounts, and also does not have objects of taxation for VAT, then after the expiration of the reporting period he has the right to submit a single simplified tax return, which includes information on VAT.

The Federal Tax Service explained how to submit VAT returns on paper

A declaration in paper format will not be accepted for those taxpayers who do not have the right to report in this way. And those taxpayers from whom it is accepted will be given a mark on the title page with the date and signature of the Federal Tax Service employee who accepted it.

Content

Letter of the Federal Tax Service dated January 30, 2015 No. OA-4-17/ [email protected] “On the peculiarities of submitting VAT returns” contains clarifications regarding the submission of VAT returns by taxpayers on paper.

Changes in the second part of the Tax Code of the Russian Federation, which entered into force on January 1, 2015, introduced by Federal Law of November 4, 2014 N 347-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” regarding the submission of tax returns for VAT, made it impossible for taxpayers who do not have the right to submit returns in paper format. Such declarations, in accordance with the new edition of paragraph 5 of Article 174 of the Tax Code of the Russian Federation, are not considered provided.

The right to submit a VAT tax return in paper format to the Federal Tax Service was retained only by tax agents who are not VAT taxpayers or who are VAT taxpayers but are exempt from fulfilling taxpayer obligations related to VAT calculations

and payment of tax.

Thus, in accordance with paragraphs 196-203 of the Administrative Regulations of the Federal Tax Service for the provision of public services for free information to taxpayers, when accepting a VAT return in person, the tax inspector checks the taxpayer for compliance with paragraph 5 of Article 174 of the Tax Code of the Russian Federation and does not accept his declaration, if a discrepancy with this paragraph is detected, the taxpayer is informed about it orally. If a declaration in paper form is received by the Federal Tax Service by mail, and its sender does not meet the requirements of paragraph 5 of Article 174 of the Tax Code of the Russian Federation, the Federal Tax Service does not accept the declaration, and informs the taxpayer in writing. In this case, such a declaration is considered not provided in both cases.

If the taxpayer meets the criteria for the right to submit a VAT return in paper format, the Federal Tax Service employee accepts it and puts it on the title page, certified by his signature.

On a note:

You can select an electronic reporting operator for sending VAT returns in a special section on our portal.

Legal documents

Article 174 of the Tax Code of the Russian Federation
Article 174 of the Tax Code of the Russian Federation
Article 174 of the Tax Code of the Russian Federation

An example of filling out a VAT return for 2020

When filling out the VAT form, taxpayers often encounter difficulties. As a rule, a rather controversial issue is determining the exact date from which it is necessary to begin calculating the tax burden. According to the law, the tax burden begins at the moment when the organization begins to provide services (within its competence), and at the moment of shipment of the products provided. But you need to pay attention to the fact that if an organization (firm, enterprise) operates on an advance payment basis, then the tax burden is calculated from the moment the funds are received.

We offer you the basic procedure for filling out the 2020 VAT return:

1. If a paper declaration is submitted, it must comply with a single machine-oriented form.

2. The colors of the ballpoint (or fountain) pen used to fill out the declaration must be only black, blue or lilac.

3. Duplex printing cannot be used on document sheets.

4. A declaration with corrected errors (corrections by any corrective means) cannot be accepted for consideration.

Sending documents via 1C-Reporting

The 1C-Reporting service is already built into 1C programs and is a convenient module for submitting reports in electronic form via the Internet. The service allows you to timely report to the Federal Tax Service, Pension Fund, Social Insurance Fund, Rosstat and other regulatory authorities.

Organizations and individual entrepreneurs who use this service can send all the necessary documents directly from 1C:Enterprise without switching to other programs and filling out forms again.

To send reports to the desired address, the service provides all the necessary tools. The user will simply need to click the “Send” button in the required report. The documents will reach the recipient as quickly as possible.

After receiving the reports, the program will receive confirmation from regulatory authorities that the documents have been accepted.

Please note that there is a fee for the service. Check the price.

Procedure for filling out the 2020 VAT return

The VAT return in 2021 consists of 12 sections. Each section of the document has its own rules and order of completion.

Section 1 is the final section in which the VAT payer reflects the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and according to information from sections 3-6 of the declaration.

Line 020 - KBK (budget classification code) is recorded for this type of tax. You can see the BCC for VAT in the text of this article.

Line 030 - is filled in exclusively by the taxpayer-beneficiary, exempt from VAT, who issued the invoice.

Line - 040 and 050 - amounts received for tax calculation. If the result is positive, line 040 is filled in; if the result is negative (subject to reimbursement from the budget), line 050 is filled in.

Section No. 1

If during the reporting tax quarter transactions were carried out that were not subject to taxation and exclusively on the territory of the Russian Federation, the taxpayer fills out only the 1st and 7th sections of the declaration. Other sections are not filled in.

Section No. 2

If a citizen is a tax agent, he fills out the 2nd section of the document (Article 161 of the Tax Code of the Russian Federation). If the taxpayer during the specified period performed transactions that were not specified in the second section, then other sections of the document are filled in that correspond to his activities.

Section No. 3

This section is completed if the taxpayer performs operations subject to VAT (Article 164 of the Tax Code of the Russian Federation). The declaration provided by a foreign organization (firm or enterprise) must be supplemented with Appendix No. 2.

Section 3 is completed when calculating VAT amounts on transactions that are taxed at rates of 18, 10 percent or estimated rates.

Lines - 010–040 – sales amount, that is, the tax base.

Line - 070 - advances received for upcoming deliveries.

Line - 080 - the amount to be restored, including in relation to advances (line 090) and in relation to transactions at a 0% rate (line 100).

Line - 118 - total tax amount.

Lines - 120-190 - amounts to be deducted:

the amount of input VAT when purchasing goods, works, services line - 120;
VAT when paying advances to the buyer for upcoming deliveries, line - 130;
VAT accrued during construction and installation work for yourself, line - 140;
VAT paid at customs when importing goods into Russia, line - 150;
VAT paid when importing into Russia from the Customs Union – line 160;
VAT accrued by the seller on advances, which the seller accepts for deduction after shipment of goods (performance of work, provision of services) line - 170;
VAT paid by the tax agent – line 180;
the sum of all lines 120-180 – line 190;
on lines 200-210, you will receive the amount of VAT payable or refundable.

Section No. 4

This section lists all transactions performed that have a zero VAT rate (in accordance with the Tax Code of the Russian Federation) or are not subject to taxation.

Section No. 5

To avoid additional submission of documents confirming transactions with zero VAT, tax deductions in Section No. 5 of the declaration indicate all amounts of taxes that were paid under zero VAT.

Section No. 6

The section contains information about all transactions carried out that do not have the status of zero VAT taxable. If such operations were not carried out during the specified period, section 6 does not need to be filled out.

Section No. 7

This section should list all transactions that are not subject to tax. This includes a list of services, products, operations implemented and provided outside the Russian Federation.

In fields that are not filled in (if there is no data), a dash is placed.

Complete Section 7 if you carried out transactions during the period that are not subject to VAT under Article 149 of the Tax Code of the Russian Federation. It is still necessary to fill out a declaration for these transactions, despite the fact that organizations do not issue invoices for them.

Sections No. 8 and No. 9

These sections reflect the information specified in the purchase book and sales book.

Appendix 1 to Sections 8 and 9 is filled out in the same way as the additional sheets of the purchase book and sales book.

Section 10 and 11

These sections are filled out by tax agents, where they reflect information from the invoice journal.

Section 12

This section is intended for those who are exempt from VAT but issue invoices with allocated tax.

Changes to VAT returns from 2021

Since 2015, the tax service has introduced an automatic system. The purpose of this system is to find discrepancies in the tax returns of counterparties. In accordance with Law No. 134-FZ, the tax inspectorate has the right to demand clarification from the taxpayer. Explanations in this situation are invoices for transactions.

Please note that today taxpayers submit all VAT returns electronically. Since 2015, a unified information data bank began operating throughout the Russian Federation, which makes it possible to track inconsistencies in the information provided.

The VAT return in 2021 must reflect information from the purchase book and sales book. Each line from the book of sales and purchases must correspond to an entry from the book of counterparties. Regardless of the volume, all data must be reflected in the declaration.

Intermediaries, who may or may not be VAT payers, must issue an invoice. The corresponding entry is made in the journal of received and issued invoices. However, this amount is not reflected in tax documents. Thus, the buyer has the right to make a deduction. The legality of such an action is reflected by the data of the principal.

KBK for payment of VAT in 2021

To pay VAT in 2021, the budget classification codes remain the same as in previous years:

VAT on goods (work, services) sold in Russia:

Tax 182 1 0300 110

Penalty 182 1 0300 110

Fine 182 1 0300 110

VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan):

Tax 182 1 0400 110

Penalty 182 1 0400 110

Fine 182 1 0400 110

VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia):

Tax 153 1 0400 110

Penalty 153 1 0400 110

Fine 153 1 0400 110

The difference between the first three digits in the BCC “182” and “153” is explained by the fact that the administration of VAT in 2021 is entrusted to two federal structures - the Federal Tax Service and customs. At the KBK for the Federal Tax Service, payments are made for transactions within the country and for import transactions from member countries of the EAEU. At the KBK of the federal customs service, VAT is transferred when importing goods from outside the EAEU countries.

We consider it necessary to note that the BCC for some other taxes, as well as insurance premiums, have changed in 2021. They are published here: Current KBK 2021.

In particular, the details for paying insurance premiums have changed. Therefore, be careful.

A number of changes have also been made to payment orders for the payment of insurance premiums.

The deadline for submitting the VAT return for 2018 is in 2021

The VAT return must be drawn up and submitted no later than the 25th day of the month following the expired tax period (clause 5 of Article 174 of the Tax Code). The tax period for VAT is quarter (Article 163 of the Tax Code). Therefore, the VAT return for the 4th quarter of 2021 must be submitted no later than January 25, 2021.

A special feature of the regulations for submitting a VAT report is that almost all economic entities must submit it electronically. An exception is made only for tax agents who are not taxpayers. A VAT return submitted “on paper”, if it should have been sent electronically, is considered not submitted.

The meaning of this provision of the law is to ensure the ability to control the calculation and refund of VAT automatically.

VAT declaration and invoice

Intermediaries, who may or may not be VAT payers, must issue an invoice. A corresponding entry is made in the journal of received and issued invoices. However, this amount is not reflected in tax documents. Thus, the buyer has the right to make a deduction. The legality of such an action is reflected by the data of the principal.

Checking the electronic VAT return

Before sending it to the Federal Tax Service, it is necessary to check the declaration: whether it is filled out in accordance with the format, whether the control ratios are met, whether the transaction type codes are indicated correctly, and it is also possible to check the counterparties for their reliability. The taxpayer himself can do this with the help of control ratios, which are also used by the tax authorities during a desk audit. Therefore, such testing before sending the declaration to the Federal Tax Service will allow taxpayers to avoid submitting an incorrect report containing errors, eliminate unnecessary correspondence with the tax authority and the need to submit updated declarations to correct errors.

Of course, such checks are carried out using specialized testing programs. However, the online service of the tax service does not provide such an opportunity. Among the most understandable and convenient programs for electronically sending VAT returns in this regard, we should highlight Kontur and Bukhsoft - only their report verification protocol contains transcripts that are understandable to most users. For example, Bukhsoft sends the following transcripts when testing a VAT return:

Error in the Sender ID element - transcript “The file name must be unified, all letters are in capitals. The file must have an identical name inside"

Error: 'Value not found in the sono directory' - transcript 'This error indicates that the Tax Authority Code was entered incorrectly.'

Error: 'The condition for the presence (absence) of the element File/Document/BookPurchase is not met when the value of the element Recognized8 is equal to "" - explanation of "The report does not indicate the presence of Section 8"

Error: '"" violates the length constraint for "7". Could not parse the attribute "CodeOper" with the value "" - decryption "Most likely, your operation codes are incorrectly specified or not specified. In the purchase books and sales books, the journal of received and issued invoices. More details can be found in Government Decree No. 1137.

Obviously, even a novice user will be able to understand such decodings and eliminate all shortcomings before the VAT report is received by the tax office.

VAT changes in 2021

Despite the fact that the Federal Tax Service does not plan to make changes to the VAT return form for the periods of 2021, from January 1, 2021, some nuances for paying VAT will still be added:

a mandatory condition for VAT offset will be the registration of legal entities and individual entrepreneurs switching to paying VAT as a payer of this tax with the tax authorities;
notification of the transition to VAT payment is provided no later than 10 working days before the beginning of the month of transition to VAT payment;
when switching to VAT payment, the VAT amount is accepted for offset on the confirmed balances of inventories acquired over the last 12 months preceding the date of transition in the part corresponding to the sales volume;
Changes and additions will be made to the list of transaction codes related to the fact that the following will be exempt from VAT:
importation into Russia of civil aircraft subject to registration in the State Register of Civil Aircraft of the Russian Federation;
import of aircraft engines, spare parts and components used for the construction, repair and modernization of civil aircraft in Russia.

Due to changes in VAT legislation that occurred in 2019 and 2021, the VAT tax return in 2021 will take into account:

appearance in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation, new sub-clause. 16, which includes in the list of transactions not subject to VAT, the gratuitous transfer to authorities of property from 100% state-owned joint-stock companies that were established to conduct activities in special economic zones.
regulation of VAT in terms of tax refunds to foreign citizens exporting goods purchased in Russia abroad under the Tax Free scheme.
simplification of the procedure for submitting documents to the Federal Tax Service certifying the right to apply the zero rate when exporting goods and services.
transfer for payment of VAT by payers of the Unified Agricultural Tax.
increase in the VAT tax rate.
exclusion from the list of transactions not subject to VAT of banking transactions with precious stones.

The State Duma is considering bill No. 19842-7, which proposes to expand the list of goods subject to a VAT rate of 10%. To date, the list of preferential goods is established by paragraphs. 1 item 2 art. 164 Tax Code of the Russian Federation. The bill is aimed at adding fruit and berry crops and grapes to the list of goods on the sale of which VAT is calculated at a rate of 10% instead of 20%.

Other VAT reporting

In addition to the VAT return, VAT payers must provide the following reporting:

journals for accounting of invoices (VAT payers do not keep a log);
declaration on indirect taxes when importing from the territory of the Customs Union.

The deadline for filing a Tax Declaration for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union is quarterly until the 20th day of the month following the reporting quarter. The form and procedure for filling out this declaration were approved by order of the Ministry of Finance of the Russian Federation No. 69 n dated July 7, 2010.

The deadline for submitting the Invoice Log is quarterly by the 20th day of the month following:

the month of registration of imported goods;
after the month of the lease payment due under the leasing agreement.

The form and Rules for filling out the invoice journal were approved by Decree of the Government of the Russian Federation No. 1137 of December 26, 2011. Invoice registers are handed over to intermediaries who are neither payers nor tax agents for VAT if they issue or receive invoices in the course of intermediary activities.

The material has been edited in accordance with changes in the legislation of the Russian Federation 10/26/2019

VAT return changes in 2021

In 2021, for the periods of 2021, it will be necessary to submit a VAT return using a new form. It is planned to adopt the declaration form by December of this year; it will be in effect from 2018.

The new declaration for the periods in 2021 will take into account:

In paragraph 2 of Art. 146 of the Tax Code of the Russian Federation a new sub-clause should appear. 16, which includes in the list of transactions not subject to VAT, the gratuitous transfer to government authorities of property from 100% state-owned joint-stock companies that were established to conduct activities in special economic zones.

Regulation of VAT in terms of tax refunds to foreign citizens exporting goods purchased in Russia abroad under the Tax Free scheme.

Simplification of the procedure for submitting documents to the Federal Tax Service certifying the right to apply the zero rate when exporting goods and services.

In addition to the VAT return, VAT payers must provide the following reporting:

journals for accounting of invoices (VAT payers do not keep a log);

declaration on indirect taxes when importing from the territory of the Customs Union.

The deadline for submitting the Invoice Log is quarterly by the 20th day of the month following:

the month of registration of imported goods;

after the month of the lease payment due under the leasing agreement.

The material has been edited in accordance with changes in the legislation of the Russian Federation 12/19/2017

This might also be useful:

Inspection of individual entrepreneurs by the tax inspectorate
What reporting must an individual entrepreneur submit?
Individual entrepreneur reporting on the simplified tax system without employees

How much taxes does an individual entrepreneur pay in 2021?
Fixed payments for individual entrepreneurs in 2021 for themselves
General taxation system for individual entrepreneurs

Is the information useful? Tell your friends and colleagues

Dear readers! The materials on the TBis.ru website are devoted to typical ways to resolve tax and legal issues, but each case is unique.

If you want to find out how to solve your specific issue, please contact the online consultant form. It's fast and free!

VAT return is zero – which sections should I fill out?

The appendix to the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected] contains instructions for completing the declaration. When a zero VAT return is prepared, which sheets must be submitted:

a title page, which is mandatory for all taxpayers; without it it will be impossible to identify an enterprise or individual entrepreneur;
Section 1, it is necessary to display generalized data on existing tax obligations or their absence.

Comments

View all Next »

Sergey 03/27/2015 at 22:42 # Reply

How to fill out the VAT return 2015 correctly

You can upload data to 1C and from there generate VAT reporting electronically. The program will check the counterparties in the tax database and the correctness of the filled data. And there is no need to delve into the nuances of filling out the declaration. There is data loading into 1C using Excel, the result of which is a generated VAT Declaration in the 2015 format.

Marina 05/29/2015 at 08:59 # Reply

how to submit an updated VAT return in 2015

how to submit an updated VAT return for the 1st quarter in 2015. An error was made in section 8, the amount of VAT to be deducted was overstated

Natalia 05/29/2015 at 01:54 pm # Reply

Marina, good afternoon. Fill out the report correctly. In your report, be sure to include the correction number on the title page. If this is the first adjustment, then - 1. Before submitting an updated declaration, do not forget to transfer the amount of debt and penalties to the budget. This way you will avoid a fine.

Olga 06/04/2015 at 09:31 # Reply

Olga

Natalia, you must use additional supplements. sheets in the updated declaration? What is your opinion:? Is it possible to simply refill the declaration with the correct data without using additional information? sheets?

Natalia 06/04/2015 at 14:42 # Reply

Olga, the use of additional sheets is mandatory. Tax authorities may require a covering letter for the corrective declaration, which must indicate: 1. The tax for which the adjustment report is being submitted. In this case, it is necessary to indicate VAT. 2. The reporting and tax period for which the recalculation occurred. 3. Reasons for filing such a declaration. 4. Indicators that have changed. Only new values need to be specified. 5. Lines of the declaration that were subject to correction. 6. Details of payment documents for which the missing tax amounts were transferred. 7. Signature of either the manager or the chief accountant, if he has such authority. It is also necessary to include a copy of the payment slip, which confirms that the taxpayer has paid the tax and penalties.

Natalia 06/15/2015 at 22:50 # Reply

Natalia, good evening! Help me figure out how to submit a VAT adjustment. I am an individual entrepreneur on OSNO without employees, I filed a declaration in sections 1,3,7 and sections 8 and 9 (books). I did it in the “Taxpayer Legal Entity” program. The State Tax Inspectorate sent a message about the overstatement of the amount of VAT subject to deduction. As I understand it, in section 3 of the declaration I filled out lines 070 (received an advance payment) and 170, as well as lines 130 (made an advance payment) and 080, 090. Is this correct? I did not enter the advance accounts. purchases and sales during sales and when credited to the balance sheet. As a result, the total amounts of VAT in the book of purchases and book of sales do not correspond to the amounts in section 3. I consider the total on page 200 to have been paid correctly. Books of purchases and sales must be made with additional sheets, entering the purchasing av.sch.f. in the book of sales, and in the book of purchases - av.sch.-f. when selling. This is right? Not everything is clear in the program when filling out books, but the State Tax Inspectorate is not aware of filling out... Explanations, since there is no additional tax payment, it is not necessary to submit?

Daria 06/10/2015 at 11:01 am # Reply

Good afternoon. Please tell me the situation: the individual entrepreneur, due to the loss of the tax notice about the transition to the simplified tax system, is on OSNO. The individual entrepreneur carried out his activities, confident that he belonged to the simplified tax system and did not keep records of the documents necessary for calculating VAT. Now, to close an individual entrepreneur, the Federal Tax Service requires a VAT declaration for the 1st quarter of 2015. Tell me how to fill it out if there are no invoices and other documents to fill out, and income during this period was received on the account?

Natalia 06/10/2015 at 12:58 # Reply

Daria, Read this: “If the taxpayer sends a request to the tax authority with a request to confirm the fact of application of the simplified taxation system, the tax authority in the information letter informs about the date of the taxpayer’s transition to the specified taxation system, as well as the facts of the submission of the corresponding tax returns. The form of this information letter is approved by Order of the Federal Tax Service dated April 13, 2010 N ММВ-7-3/ [email protected] The specified information letter, its certified copy, a copy of the title page of the tax return for the tax paid in connection with the application of the simplified taxation system may be documents confirming the status of a taxpayer applying the simplified taxation system.” Deputy Director of the Department of Tax and Customs Tariff Policy S.V. RAZGULIN Therefore, if you have lost the notification of the transition to the simplified tax system, write a tax request asking to confirm the fact of application of the simplified tax system.

Daria 06/10/2015 at 01:31 pm # Reply

Thanks for the answer. The problem is that in the tax office this individual entrepreneur is listed as OSNO (although he claims that the notification was submitted upon opening in October 2014). It is useless to argue with the tax office; requests are answered within a month. And we need to close “yesterday.” Question: is it possible to fill out VAT for the 1st quarter of 2015 without invoices and others like them, only for income (sections 8-12 are of particular interest)? I apologize, maybe I’m asking stupid questions, but I’m new to this and the tax office clerks can’t really say anything. My only hope is in the forums.

Natalia 06/10/2015 at 01:42 pm # Reply

Daria, you didn’t issue invoices, did you? Submit a zero VAT return.

Daria 06/10/2015 at 14:05 # Reply

Natalia, no, nothing was written out. Question: can submitting “zero” VAT, when receiving income for this period, entail penalties? Thank you for your reply.

Natalia 06/10/2015 at 14:24 # Reply

Only the first and second pages of the declaration are filled in, where zero is indicated in the taxable base column.

Daria 06/10/2015 at 02:38 pm # Reply

Natalia, Thank you for your help)

Natalya Ivanovna 01/12/2016 at 08:35 # Reply

About VAT

Individual entrepreneur on UTII cargo transportation. We paid with VAT, it was not possible to return the payment as it was transferred incorrectly, there is no letter, the individual entrepreneur paid VAT to the budget out of ignorance. What to do?

Natalia 01/12/2016 at 11:52 am # Reply

Natalya Ivanovna, good afternoon. What letter do you not have? Issues of refund of overpaid or collected taxes and fees are regulated by Articles 78 and 79 of the Tax Code of the Russian Federation. Write an application, attach supporting documents and send it to the tax authority.

Galina 01/18/2016 at 07:30 pm # Reply

Filling out the declaration

During the 4th quarter, we issued only 2 invoices; no more operations were carried out at the enterprise. However, when filling out the declaration through Taxcom, it gives an error. We can’t understand what and where we filled it out incorrectly. Galina

Natalia 01/19/2016 at 10:48 am # Reply

Galina, good afternoon. You need to contact Taksky. Only they know the nuances of their program.

Olga 01/19/2016 at 12:07 # Reply

If zero for the 4th quarter, then fill out only the title page and section 2?

Natalia 01/19/2016 at 12:28 # Reply

Olga, In the zero VAT return for the 4th quarter of 2015, there is no need to fill out all sections. You need to complete 2 pages: title page and Section 1.

Raisa 01/20/2016 at 18:10 # Reply

Hello! The organization paid for the services it will receive in Q1. 2021 How to correctly reflect this transaction in the VAT form?

Vera Semyonovna 04/17/2016 at 18:58 # Reply

Payment for services took place in the 4th quarter of 2021.

The service was not provided and a refund was made. How to reflect a negative value in VAT for 1 quarter of 2021.

SVETLANA 02/12/2016 at 12:48 # Reply

I am an individual entrepreneur on UTII, and during a control purchase of motor oil by a tax inspector, I “ran into” the protocol. This product is supplied according to the simplified tax system. Now I’m trying to submit VAT (I filled out one sales book - (I wrote out an invoice to an individual) What sections need to be filled out in the VAT declaration itself? Do I need to fill out section 12? I always submitted the declaration only according to UTII

Natalia 02/17/2016 at 10:36 am # Reply

Svetlana, you need to fill out sections 1-9. Section 12 You do not fill out.

Galina 02/16/2016 at 07:27 pm # Reply

Hello! We rent out premises for renting an ATM, where should such VAT be reflected in the VAT return? In what section?

Natalia 02/18/2016 at 11:01 am # Reply

Galina, you need to fill out sections 1-9 of the VAT return.

View all Next »

Do I need to submit a zero VAT return?

Tax Code in paragraph 5 of Art. 174 stipulates the obligation of taxpayers to regularly generate and submit value added tax returns in compliance with established deadlines. The norm applies to legal entities and individual entrepreneurs, persons engaged in the transportation of goods across the state border within the framework of the Customs Union. A zero VAT return 2021 must be issued by the listed business entities even if they are on the general taxation system, but did not carry out taxable transactions during the reporting period.

Filling out a zero VAT return is mandatory, even if the taxpayer does not have numerical data to enter in the report. This position was voiced by the Ministry of Finance in a letter dated August 14, 2015 under No. 03-02-08/47033 when answering the question of whether it is necessary to submit a zero return (including VAT). The Ministry of Finance also focuses on the fact that in the absence of tax obligations in the billing period, a business entity is not exempt from timely filing of reports. If the zero payment is not submitted on time, the taxpayer will be subject to a material penalty in the form of a minimum fine, which does not depend on the amount of the arrears - 1000 rubles (Clause 1 of Article 119 of the Tax Code of the Russian Federation).