V. PROCEDURE FOR COMPLETING THE TAX DECLARATION FOR EXCISE DUTY ON ETHYL ALCOHOL, ALCOHOL AND (OR) EXCISABLE ALCOHOL-CONTAINING PRODUCTS

Why report excise taxes?

Excise taxes were developed as a taxation tool. All producers of consumer goods are required to pay this internal indirect tax. The calculated excise tax is included in the final cost of the product. Excise goods include:

• alcohol;
• tobacco products;
• petrol;
• some imported goods.

Manufacturers are required not only to calculate and pay the excise tax, but also to report on the state of mutual settlements with the budget. Tax reporting on excise duties is submitted to the Federal Tax Inspectorate at the place of registration of the manufacturer. If excisable goods are produced and sold by an individual entrepreneur, he must submit the register to the Federal Tax Service at his place of residence.

The excise declaration is submitted monthly, but only in case of sale of manufactured products. If an enterprise manufactured but did not sell an excisable product, there is no need to submit a report.

Title page

The title page of the declaration is filled out by the taxpayer, except for the section “To be filled out by a tax authority employee .

In the “Adjustment number” in the primary declaration for the reporting period, “0” is automatically entered; in the updated declaration, you must indicate the adjustment number (for example, “1”, “2”, etc.).

“Tax period (code)” field is filled in in accordance with the codes given in the directory. The tax period for excise taxes is a month, so when submitting a declaration, for example, for June you need to select the code “06”, for July – “07”, etc.

When filling out the “Reporting year” , the year for the tax period for which the declaration is submitted is automatically indicated.

The field “Submitted to the tax authority (code)” reflects the code of the tax authority to which the declaration is submitted.

In the “By location (accounting) (code)” , select a code, the list of which is given in the drop-down list. For organizations that are not the largest taxpayers, the code “214” is indicated, the largest taxpayers - “213”, individual entrepreneurs - “120”, etc.

The “Taxpayer” field reflects the full name of the organization in accordance with the constituent documents, and in the case of submitting an individual entrepreneur’s declaration, his last name, first name, patronymic (if any) are indicated in accordance with the identity document.

The field “Code of the type of economic activity according to the OKVED classifier” is filled in automatically (if the client is already registered in the system), or is selected from the classifier. These codes are determined by organizations and individual entrepreneurs independently and are contained in extracts from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs.

Attention! The fields “Form of reorganization (liquidation) (code)” and “TIN/KPP of the reorganized organization” are filled in only by those organizations that are reorganized or liquidated during the tax period.

“Contact telephone number” field displays the taxpayer’s telephone number.

The field “On ____ pages” indicates the number of pages on which the declaration is drawn up. The field value is filled in automatically and recalculated when the composition of the declaration changes (adding/deleting sections).

When filling out the field “with supporting documents or their copies on ___ sheets,” the number of sheets of supporting documents or their copies is reflected. Such documents may be: the original or a certified copy of a power of attorney confirming the authority of the taxpayer’s representative, etc.

In the section of the title page “I confirm the accuracy and completeness of the information:” the following is indicated:

1 - if the document is submitted by the taxpayer,

2 - if the document is submitted by a representative of the taxpayer. In this case, the name of the representative and the document confirming his authority are indicated.

The date is also automatically indicated on the title page.

What types of declarations are there?

Excise tax is not a single form of reporting. Various forms are used to provide information about different types of reporting products. In 2020, tax forms and rules for filling them out have been updated. Here are the types of excise tax declarations submitted to the Federal Tax Service in 2020:

Where to submit the declaration

The completed tax return is submitted to the local tax office within the established time frame. If the company has branches, then the document is submitted to the Federal Tax Service at the actual location of the company. Step-by-step instructions for submitting a report:

1. .
2. Fill out the excise duty declaration on ethyl alcohol.
3. Take the declaration to the local Federal Tax Service.

Both the head of the enterprise and an authorized representative can report by presenting a power of attorney.

The second method of submission is electronic format. Step-by-step instructions for submitting an electronic report:

1. Fill out the declaration in .xls format.
2. Place an enhanced electronic digital signature (EDS).
3. Send the document by email.

The third method is submission by Russian post:

1. Print the form.
2. Fill in the form.
3. Apply signatures and seals.
4. Send by registered mail.

Who delivers and when?

The reporting persons are those who file the excise tax return. These include organizations and individual entrepreneurs paying excise taxes (Article 179 of the Tax Code of the Russian Federation). Those enterprises that transport products across the borders of the EAEU must also report.

Reports are submitted to the Federal Tax Service inspection at the location. If there are separate divisions, reporting is sent to the Federal Tax Service at the location of this division. The deadline for submitting an excise tax return is limited; documents must be submitted by the 25th of the next month. But only those organizations that actually pay excise tax to the budget after selling excisable products report monthly.

The delivery format is paper (if the number of employees allows) and electronic (for those who employ more than 100 people). The indirect tax return must be submitted by the 20th of the following month.

Accrued excise taxes are paid on the same dates - no later than the 25th of the next month. The reporting person is advised to file the return and make payments at the same time to avoid warnings and subsequent penalties.

Tobacco declaration form: basic requirements and composition

General approaches to completing a “tobacco” declaration:

• the obligation to generate and submit a “tobacco” declaration (TD) lies with merchants carrying out excisable transactions with tobacco products;
• TD must be submitted regardless of the presence or absence of the amount of excise duty payable (including the situation of applying a zero excise duty rate);
• companies submit TD to tax authorities at their location, individual entrepreneurs - at their place of residence, if the company has separate divisions - at the location of each (for excise “tobacco” transactions);
• TD is submitted monthly no later than the 25th day of the month following the reporting month;
• the TD form is allowed on paper if the average number of employees for the previous year is no more than 100 people or electronic - in all other cases;

For the formula for calculating the number of employees, see the material “How to calculate the average number of employees?”

• TD composition: title page;

Rules for filling out the title page can be found in the article “What is the procedure for filling out an income tax return (example)?”

• 4 sections (1st - contains information about the amounts of excise tax payable, 2nd - calculation of excise tax, 3rd - calculation of excise tax in the absence of documentary evidence of the right to tax exemption, 4th - excise tax to be reimbursed);
• 6 appendices - calculations of the tax base in various situations (in the absence of a bank guarantee, when exporting tobacco products, etc.);

How the Tax Code of the Russian Federation deciphers the term “tax return” - find out from the material “Art. 80 of the Tax Code of the Russian Federation (2015-2016): questions and answers.”

On our forum you can get an answer to any question about filling out and submitting an excise tax return. For example, in this thread, our experts joined the discussion about what is the responsibility for failure to submit an excise tax return.

How to fill out a declaration for alcohol

There is no uniform procedure for filling out the 2020 alcohol excise tax declaration; it all depends on the type of alcoholic product. There are general rules for filling out the title page and the summary section for excise taxes. All other sections are filled out solely according to the type of product being reported.

Let's give an example. “Ideal Producer” is a brewing company. She needs to submit an excise tax report on beer produced in June 2021. The deadline for submitting reports for June 2021 is 07/25/2019. The manager decided to report in advance.

Ideal Supplier produced and sold 200,000 cans in June 2021. The volume of each jar is 0.5 liters. The total volume produced is 100,000 liters (200,000 × 0.5). Ethyl alcohol content - 7%.

The excise tax rate for beer products with an alcohol content from 0.5% to 8.6% in 2021 is 21 rubles/liter.

The total amount of excise taxes payable to the budget: 100,000.00 × 21 = 2,100,000.00 rubles. Now you need to report the amount of excise taxes to the territorial Federal Tax Service. Here's how to correctly fill out the alcohol excise tax return for beer drinks:

1. Start generating a report from the title page.
2. Fill out all sections and applications that correspond to the actual data of the accountable person.
3. Enter a separate indicator on a separate line. If an organization has several types of excise goods, then each is assigned a separate line. Excise products are not subject to summation.
4. Number all pages in order.
5. Avoid corrections. The Federal Tax Service will not accept forms crossed out or corrected with a special liquid.

Now let's move on to filling out sections of the alcohol declaration.

Tax return on excise taxes on alcohol and other products: deadlines, completion

Official excise tax payers are considered to be enterprises and individual entrepreneurs engaged in various types of activities related to excisable products. When selling or transferring such products, taxpayers are required to fill out and submit tax returns to the tax office.

What is regulated by the excise tax declaration?

The determination of payers and the rules for paying excise tax are regulated by Article 22 of the Tax Code of the Russian Federation. Excise tax payers are considered to be enterprises and individual entrepreneurs that carry out transactions with excisable products (Article 179). The list of such operations is regulated by Article 182.

• The excise tax rate is approved in Art. 193, and the rules and methods for entering data into the tax return - in Art. 80 clause 7. All legal entities and individual entrepreneurs must produce reports in a single form (Article 31, clause 3 of the Tax Code).
• The uniform forms of tax declarations are enshrined in the order of the Ministry of Finance dated November 14, 2006. The rules for submission and deadlines for goods imported into the customs territory of Russia are established by the Customs Rules of the Russian Federation.

Shape and appearance

Page 1 consists of several sections. Section 1. “Amount of excise tax required to be paid”:

• Subsection 1.1. The total amount of tax that must be paid is entered (except for organizations that have permission to conduct operations with gasoline and alcohol).
• Subsection 1.2. An excise tax is being introduced for enterprises whose activities are related to the production and sale of ethyl alcohol and straight-run gasoline.
• Subsection 1.3. Preliminary amount for alcohol and alcohol-containing products for the past tax period.

Section 2. “Methodology for calculating the amount of excise tax.”

• 1 List of types of transactions with excisable products.
• 2 The amount on which the tax deduction is based.
• 3 Tax on excisable products that must be paid.
• 4 Operations related to the sale of excisable products abroad, including the countries of the Customs Union.
• 5 Advance payment for alcohol and alcohol-containing goods, as well as an advance payment for alcohol-containing products that were not used in the past tax period for the production of other products.

Attached to the tax return are several additional forms to fill out. Additional forms are designed for entering the following information:

• The calculated tax base for this type of product.
• The calculated amount of the advance payment.
• The total amount of ethyl or other types of alcohol sold or transferred to other departments for the production of alcoholic and alcohol-containing products.
• The total amount of ethyl alcohol and other types of alcohol produced by this enterprise.
• General information on the supply of alcohol to enterprises producing alcohol-free products.
• Information on gasoline supplies to other enterprises licensed to process it.
• Information on gasoline supplies from organizations licensed to process it.

The applications provide codes for some operations:

• Appendix 1: codes establishing the tax period, submission of an excise tax declaration, forms of reorganization or liquidation of an enterprise, method of submitting a declaration (excluding tobacco products).
• Appendix 2: for the entire list of excisable products, except tobacco and tobacco products.
• Appendix 3: Unit codes.
• Appendix 4: index codes for inclusion in the declaration for all types of products, except tobacco.
• Appendix 5: Codes governing the use of alcohol rates by the manufacturer.

Requirements and rules

Filling out the declaration begins with section 2, since the first section must be completed based on the results of the 2nd section. Each indicator occupies one field, which has several places. The exception is the date or any numbers in the form of decimal fractions.

Section 2.1. Writing the date takes 3 fields in order:

• Day (2 places), month (2 places), year (4 places), separated by dots.
• Month (2 fields), year (4 fields), with a dot between them.

Fractions:

• A proper fraction fits into 2 fields (numerator and denominator), separated by a / or dot.
• The decimal fits into 2 fields separated by a dot; the whole part of the fraction comes before the dot, followed by the fractional part.

Other rules for filling out the declaration:

• Page numbering begins with the title page, which is numbered 01 or 001. This depends on the number of cells for numbering: if there are 2 cells, then 2 numbers are entered, if there are 3 cells, then 3 numbers. For example, the second page is numbered 02 or 002, and the forty-fifth page is numbered 45 or 045.
• All data is entered starting from the first field. When filling out electronically, the data is aligned to the right.
• The fields must be filled out in block capitals in blue, purple or black ink.
• If there is no data to enter, a dash (straight line) is placed right in the middle of the cell.
• If some data does not fill all the spaces in the field, then you need to put a dash in the remaining cells on the right.
• All amounts are given in rubles, balances greater than 50 kopecks are rounded to the nearest ruble, balances less than 50 kopecks. - are discarded.
• The volume is indicated accurate to 3 decimal places.
• When filling out electronically, the Courier New font (16-18) is used.

Sections

Section 1.1 is completed in the following order:

Process for filling out section 1.2:

• 010-025. Filled out in accordance with the previous sections.
• The total amount of excise tax payable by the 25th day of the 3rd month.
• Amounts subject to deduction.

Procedure for filling out section 2:

1. 010, 030-040. Indicators of tax increases. Data is entered based on app. 1-3.
2. Amounts to receive deductions for goods returned by the purchaser.
3. Costs for purchasing raw materials.
4. The amount of excise tax on alcohol in the production of wine products.
5. The total amount of excise tax when alcohol is used for the manufacture of goods that do not contain alcohol.
6. Amounts subject to deduction for the manufacture of products that do not contain alcohol.
7. Amounts for the sale of straight-run alcohol.
8. Deduction of the amount of excise tax on gasoline made from customer-supplied raw materials.
9. 100 is a positive value, 110 is a negative value. The result of adding points 010, 030-040, subtracting 050-093.

Points 020 and 140 are used to enter data on goods exported to the Russian Federation.

Applications

Filling out applications:

• Adj. 1. The base for alcohol-containing products, alcohol, and transport is calculated.
• Adj. 2. Specifically for certain classes of exported products. The total amount is recorded on the last page.
• Appendix 3. The calculation of excisable products within the Russian Federation is carried out, with the exception of ethyl alcohol and transport.
• Adj. 4. Filled out by organizations that have a license for non-alcoholic products.
• Adj. 5. Intended for ethyl alcohol producers, separately for each purchaser of their products.
• Adj. 6-7. Producers of straight-run gasoline record the volume of production and other data.

You can also submit excise tax declarations from us:

An example of filling out an excise tax return

Submission deadline

• The date of transfer of the document is until the 25th day of the month following the previous tax period.
• When making transactions with straight-run gasoline or ethyl alcohol, the document must be submitted before the 25th day of the third month.

If a manufacturer, simultaneously with operations with gasoline and alcohol, produces and sells other excisable goods, then he may have certain difficulties when paying the tax.

For all transactions, except alcohol and gasoline, he submits a declaration before the 25th day of the next month, and for these two products - no later than the 25th of the third.

Tax payment must be made before the 25th of the next month. That is, at the time of payment of the tax, the declaration is not always filed. The tax inspectorate has no reason to record excise taxes on the registration card of a specific manufacturer. Consequently, there will be an overpayment of excise taxes, although there will be no actual overpayment.

To avoid this, the taxpayer is recommended (Article 204 of the Tax Code) to submit a declaration with payment of the first part of the excise tax, that is, no later than the 25th day of the following month. At the same time, section 1.1 of the declaration displays data for all products except gasoline and alcohol; subsection 1.2 refers to the results for gasoline or alcohol.

How to automatically fill out alcohol declarations in 1C, see this video:

Source: https://uriston.com/kommercheskoe-pravo/nalogooblozhenie/aktsizy/nalogovaya-deklaratsiya.html

Step-by-step instructions for filling out the form

Step 1. Filling out the title page does not cause any special problems - on this page you indicate the full name of the accountable person, INN and KPP (which are automatically duplicated for the entire report). Next comes line-by-line filling.

Step 2. Go to section 1 “Amount of excise duty”.

Step 3. Fill out section 2 “Calculation of the excise tax amount”.

Step 4. All attachments to the declaration are completed. If we are talking about the production and sale of beer products, then only Appendix No. 2 is filled out. In our example, the manufacturer does not sell goods abroad, so Appendix No. 2 is not compiled.

Here is a list of all attachments to the excise tax return for alcohol.

IMPORTANT!

A separate declaration is submitted for each type of excisable product (alcohol, tobacco, gasoline). If a manufacturer sells beer and other alcoholic products, they are combined into one declaration for alcohol. In this case, a detailed breakdown of each alcohol code must be provided within the declaration itself.

Section 2

Paragraph 2 describes in detail the calculation of the excise advance. Legal entities and entrepreneurs enter data on a specific type of product.

Subsection 2.1 is issued by all companies operating with excisable alcoholic products. Filling out the subsection:

1. In cell 010, write the code of the trading item, actions with which are subject to an advance payment. The codes are specified in Appendix No. 2 to this declaration.
2. In column 1, write the code according to the action that is performed with alcoholic products (10001, 10006-10012, 10020, 10022 ㅡ production and sale of alcohol-containing trade items in Russia; 20003–20005 ㅡ production and sale abroad).
3. In column 2, the respondent indicates the tariff corresponding to the code from column 1. This item is filled out by ethyl alcohol manufacturers.

4. Column 3 - the tax base (NB) of the enterprise, which is measured in natural terms, but for some types of excisable alcohol - in terms of 100% alcohol.
5. In the fourth column, the company writes the tax rate according to the type of product from line 010.
6. In column 5, the amount is calculated automatically: the product of information from column 3 by column 4.

Subsection 2.2 is completed by respondents who have the right to return advance funds:

The first column contains codes 30001ㅡ30005, 30009, 30010, 30012, consistent with the tax refund code.

• In column 2, the respondent indicates the quantity of alcohol product sold or manufactured for which the company expects a refund. The product is measured in liters or converted to 100% ethyl alcohol (depending on the type of product).
• The third column indicates the total amount of excise tax that the company intends to return.

The coefficients of subclause 2.3 are calculated automatically according to the following scheme:

The total size of the coefficient for code 40001 is reflected in cell 030 for the appropriate BCC, and for 40002 - in cell 040 for the appropriate code. 1.1 section 1.

In paragraph 2.3.1 enter information about the enterprise that is at the stage of liquidation or planning to do so, the rest leave the paragraph blank:

1. In column 1 ㅡ 60008 a code is written that is consistent with the total amount of the advance made to the budget.
2. Column 2 reflects the amount of excise tax paid.

Subclause 2.4 contains information from companies that sell alcoholic beverages outside of Russia and are not entitled to receive BG:

1. In the first column indicate the coefficient code: 20003 ㅡ trade or production of goods outside Russian territory without a bank guarantee, 50001 ㅡ code with a request to return a previously paid advance for the export of alcohol products.
2. Column 2 ㅡ NB, consistent with the coefficient from column 1 of subclause 2.4.
3. In cell 3 the total amount of excise tax is written according to codes 20003 and 50001.
4. In the tax period and year, the date of export sale of goods without BG is specified.
5. Line 010 ㅡ the amount of excise tax contributed to the budget without a bank guarantee, which exceeds the amount presented for return. It is calculated according to the following scheme: 010 = code 20003 subtract code 50001. The reporting dates of the encoded information must match.
6. The tax code and year require the date of sale of the product upon export, supported by documentation.

Subclause 2.5 is filled out by companies that export products for sale abroad with a bank guarantee. If the enterprise does not have a tax base, then the amount of excise tax for the last three reporting periods must be at least 10 billion rubles. It is more convenient to present the filling order in the form of a table.

Clause 2.6 is drawn up by organizations selling alcohol-containing products to the countries of the former CIS:

1. Column 1 contains the values: 20002, 20004, 50002, 50004, corresponding to the reporting period for a specific type of goods sent for trade in the countries of the former CIS. In column 2 of subclause 2.6 the corresponding indicators of the tax base are written.

2. Column 3 is the total amount of excise tax obtained from the product of the tax base and the excise tariff.

Section 3

In the third paragraph, the respondent describes in detail the total amount of excise tax paid for a specific type of alcohol-containing liquid.

Clause 3.1 is filled out by enterprises making advance funds during the purchase of raw materials (ethyl alcohol) for the manufacture of:

1. Information for cell 010 is specified in Appendix 2 to this form.
2. Cell 020 is filled in according to line 010 ㅡ product type code is indicated in Appendix 2.
3. Other cells are filled in according to Appendix 6. Visual design of the column in the table.

Subclause 3.2 was created for companies that provided a BG for the return of advance funds. Fill out the item in accordance with Appendix 7 of this form:

1. Box 010 ㅡ codes of goods subject to excise duty are located in Appendix 2.
2. The alcohol type code for cell 020 is indicated in the second appendix to this declaration.
3. In line 030, the respondent indicates the exact quantitative indicator of the provided bank guarantees.
4. Information in cells 040 to 140 is written on the basis of Appendix 7 of this report. A description of the filling is given in the table.

The information in paragraph 3.3 is prescribed by the organizations that provided the BG, which exempts the company from making an advance payment for a specific type of export liquid containing alcohol:

1. In cell 010 the code of the goods subject to excise duty is written. Information is taken from Appendix 2.
2. For column 020, a code is used for each type of alcohol, also from Appendix 2.
3. In cell 030, the number of BGs presented for each type of alcohol-containing product is recorded.
4. Points 040 to 140 are filled out in accordance with Appendix 8.

Annex 1

In this part, information is provided by companies selling excisable trade items. The paragraph automatically calculates NB in ​​terms of 100% alcohol, as the product of the presence of alcohol (in percent) in the product by its displacement, and then the sum of the product is divided by 100.

The presence of alcohol in percentage is indicated in clause 2 of Appendix 1, and the unit of measurement is indicated in clause 3 of Appendix 1. The NB of Appendix 1 is formed according to the coefficient code that the respondent reflects in clause 1 of Appendix. 1, then indicate the result.

Appendix 2

For exporting enterprises. This part consists of two sections:

Filling out section 1 (excise tax amount):

1. The first column indicates the code of the excisable export product, and the second column indicates the number of bank guarantees for each type of product.
2. Filling lines from 030 to 100.

In the second section, the respondent writes down all the information about the received bank guarantee:

1. In cell 110 they write the code of the product exported from the country for the purpose of sale.
2. Line 115 indicates the date of receipt of the bank guarantee.
3. Line 120 is the BG number.
4. In cells 130-140 ㅡ the validity period of the BG.
5. 150 specifies the amount that the bank can cover.
6. The remaining columns are filled in as follows:

Appendix 3

Contains two paragraphs: information about the amount of alcohol purchased and sold. In the first part of Section 1, companies provide data regarding the volumes of ethyl alcohol sold during the reporting period:

1. Cell 1 reflects codes 60001 or 60002, where the first is for sale to the buyer with the presentation of a notice of payment of advance funds, the second is with the presentation of a notice of exemption from payment of the advance amount.
2. Next, the respondent indicates the code, the volume of alcohol sold, also the code of the type of product for which the alcohol was purchased, and the total amount of the advance.

Section 2 of Appendix 3 is filled out as follows:

1. In the first cell, the coefficient codes are written: 60003 ㅡ when presenting an advance payment, 60004 - when presenting a notice of withdrawal of advance payment obligations.
2. In columns 2, 3, 4, 5 they write: code, volume of alcohol purchased, code of the product for the manufacture of which the product was purchased, advance amount.

Appendix 4 and 5

Both applications concern methylated spirits. The information entered into the applications is similar. This part of the document is drawn up by organizations that have a certificate authorizing the production of non-alcoholic products from denatured alcohol.

1. In column 1, the respondent indicates the code for the type of denatured alcohol.
2. In the second and third columns are the invoice numbers and the date of their preparation.
3. Column 4 contains information about the amount of alcohol on the invoice.
4. Columns 5 and 6 record invoice adjustments.
5. Column 7 records the amount of alcohol in the adjustment invoices.

Appendix 6

This part describes a detailed calculation of the advance payment when purchasing alcohol for the manufacture of alcohol-containing products. The application is always accompanied by a notice of payment of advance funds and the immediate fee. The Federal Tax Service is notified no later than the 18th day of the reporting period.

Appendix 7

The application is drawn up based on the specific notification provided about making a preliminary payment or on the basis of confirmation of a bank guarantee under which the organization is exempt from payment. Each line provides a calculation of the total amount of the advance using formulas according to the calculations in the sections of the declaration.

Appendix 8

In this part, a legal entity or individual entrepreneur writes down the calculated amounts of the excise tax advance, which the company does not pay if there is a bank guarantee for alcohol-containing goods subject to export.

Responsibility

All reports to the Federal Tax Service must be submitted within the established time frame. Delay always results in a fine. If the excise declaration is submitted in violation of the reporting deadlines, the organization (legal entity) will have to pay a penalty in the amount of 5% of the amount of the calculated but unpaid contribution (Article 15.5 of the Code of Administrative Offenses of the Russian Federation, Article 119 of the Tax Code of the Russian Federation). The minimum fine for late payment is 1000 rubles. The maximum payment is limited to 30% of the declared amount.

Officials are held accountable for violating the deadlines for filing the register. The fine for responsible employees is from 300 to 500 rubles.

Section 1. Amount of excise tax on excisable goods subject to payment to the budget

Section 1 is completed by all excise taxpayers.

In the “Indicator of presence of certificate(s)” , select the indicator of the taxpayer’s presence or absence of an operator’s certificate or a certificate for operations with straight-run gasoline, benzene, paraxylene, orthoxylene and middle distillates.

In the “Taxpayer Identification” the following is indicated:

• code “A” - if a person sells middle distillates to foreign organizations on the territory of Russia (clause 30, clause 1 of Article 182 of the Tax Code of the Russian Federation);
• code “B” - if a person sells middle distillates for export (clause 31, clause 1 of article 182 of the Tax Code of the Russian Federation).

Line 010 indicates OKTMO of the municipality in whose territory the excise tax is paid. This code is selected from the corresponding classifier. You can find out your OKTMO code using the electronic services of the Federal Tax Service “Find out OK” (https://nalog.ru, section “All services”).

Line 020 indicates the budget classification code (BCC), according to which the amount of excise tax is credited. It is selected from the classifier according to the corresponding type of excisable goods.

Line 030 indicates the amount of excise tax payable to the budget. In this case, it must correspond to the amount of excise tax reflected in subsection 2.3 of section 2 under indicator code 40001 or the amount of excise tax reflected on line 110 in section 3 (according to the corresponding BCC).

Line 040 indicates the amount of excise tax accrued for reduction (if tax deductions exceed the calculated amount of excise tax). Moreover, it must correspond to the amount of excise tax reflected in subsection 2.3 of section 2 under indicator code 40002 .

Attention! If for different types of excisable goods the amount of excise tax is subject to credit to the same BCC, then lines 030-040 indicate the final result of settlements with the budget for the corresponding BCC.

2.1. Operations performed with excisable goods

Subsection 2.1 is completed by taxpayers who carry out transactions with excisable goods.

In column 1 from the directory, only those indicator codes are selected that correspond to transactions performed in the tax period with excisable goods:

• codes 10001 , 10006-10012 , 10021 , 10031-10036 , 10038-10040 are used in relation to transactions performed with excisable goods on the territory of the Russian Federation;
• codes 20003-20005 are applied to operations for the sale of excisable goods outside the territory of the Russian Federation, incl. to the EAEU countries.

Column 2 indicates the tax base. At the same time, the tax base for cars and motorcycles is indicated in horsepower (1 hp = 0.75 kW), and for petroleum products - in tons.

Attention! The tax base for cars and motorcycles is calculated based on the data in column 4 of Appendix 1 (see the procedure for filling out Appendix 1).

Column 3 automatically reflects the excise tax rate for the type of excisable goods, the code of which is indicated in line 010 .

In column 4, the excise tax amount is automatically calculated as the product of the tax base and the excise tax rate:

gr. 4 = gr. 2 * gr. 3