Generating a value added tax return in Online Sprinter

New report form for the 4th quarter of 2021

The Federal Tax Service of Russia, by order No. ED-7-3/ [email protected] dated August 19, 2020, changed the form of the value added tax declaration, the procedure for filling it out and the formats for submitting certain documents in electronic form. Updates are effective as of Q4 2021 reporting. Main changes in VAT reporting:

• new barcodes;
• The field for indicating the OKVED code has been removed from the title page;
• new lines in section 1 - for information in connection with the agreement on the protection and promotion of investments;
• new transaction codes for the transfer of real estate to the treasury of the Russian Federation and into the ownership of the Russian Federation for organizing and conducting scientific research in Antarctica;
• The operation code for the IT sector has changed.

VAT declaration: 4th quarter 2021 - new form

Note that the number of sections in the form remained unchanged - there are still 12 of them. The Federal Tax Service replaced the barcodes of all pages, excluded the “OKVED” field from the title page, and removed the line “Registered under No.” from the block filled out by the Federal Tax Service Inspector.

Section 1 of the form has changed - three lines have been added to it (085, 090, 095), which is due to the introduction of two laws on the protection and encouragement of investment activities (No. 69-FZ and 70-FZ of 04/01/2020). The Federal Tax Service gives the right to companies implementing investment projects to maintain the tax regime that they applied at the time of concluding the agreement on the protection and promotion of capital investments (SZPK). At the same time, they should keep separate records of income and expenses of all areas of their activities, taking into account the results for each of them separately, including the implementation of the SZPK.

It is to reflect information about the amount of tax to be paid or reimbursed for the parties to the SZPK that new lines have been introduced:

• on page 085 they indicate the payer (1, if he is a party to the SPPK, 2, if he is not);
• on page 090 they reflect the amount of tax payable in relation to activities related to the conclusion of the SZPK;
• on page 095 – the amount of tax to be reimbursed in relation to the activity, in accordance with the concluded SZPK.

If the company is a party to several SZPK, then lines 090 or 095 reflect summary information on all agreements included in the SZPK register.

In addition to these transformations, the Procedure for filling out the form has included changes in the descriptions of some transaction codes, as well as new transaction codes (Appendix No. 1), including those relating to the exemption from VAT of some goods imported into the Russian Federation and their free transfer to state or regional authorities, municipal enterprises.

Like the new VAT return form 2021, the electronic format of the document has been transformed.

Thus, changes in the declaration apply to companies that make capital investments and have entered into special agreements with the Russian Federation or regional authorities that guarantee protection for the implementation of investment projects. For the declarant investor who has not concluded such an agreement, and other payers who do not work with investments, the VAT tax return for the 4th quarter of 2021 (new version) is filled out in the same way as before.

Who is required to submit a VAT return in 2021

In accordance with paragraph 5 of Article 174 and paragraphs. 1 clause 5 of Article 173 of the Tax Code of the Russian Federation for VAT the following are reported:

• organizations and individual entrepreneurs - VAT payers (firms and individual entrepreneurs who have switched to the simplified tax system, UTII, PSN, Unified Agricultural Tax or initially use these regimes do not pay this tax: there is no point in worrying about how to make a VAT report, for them this report does not exist);
• tax agents;
• intermediaries who are not payers, who allocate VAT amounts in issued invoices.

It is handed over at the place of registration of the company or registration of the place of residence of the individual entrepreneur.

To fill out the 6-NDFL declaration, use free instructions from ConsultantPlus experts. It contains a selection and analysis of the filling of each section.

Filling procedure

Fill out your VAT return according to the general rules.

In this case, use the data that is reflected:

• in the purchase book and sales book. Please indicate this information separately in sections 8 and 9 of the declaration;

• log of received and issued invoices. This applies to taxpayers (tax agents) who conduct intermediary activities in the interests of other persons. Separately indicate information from the invoice journal in sections 10 and 11 of the declaration;

• issued invoices. This rule applies to those who do not have to pay VAT, but issue invoices with the allocated amount of tax (clause 5 of Article 173 of the Tax Code of the Russian Federation). Please provide separate information about such invoices in section 12 of the declaration;

• accounting and tax registers.

This follows from the provisions of paragraph 5.1 of Article 174 of the Tax Code of the Russian Federation, paragraph 4 of Section I of the Procedure, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Due in 2021

In 2021, the deadline for submitting tax reports for value added tax is as follows:

In 2021, all due dates fell on the weekend and were moved to the coming Monday. The deadline for submitting the VAT return for the 4th quarter of 2021 is 01/25/2021. This is a regular Monday, there are no transfers.

Declaration form

Order of the Federal Tax Service of Russia No. ММВ-7-3/ [email protected] dated October 29, 2014 approved the procedure for filling out a VAT tax return; in the 4th quarter it must be filled out taking into account the changes made by Order of the Federal Tax Service No. ED-7-3/ [email protected] dated 08/19/2020. Please note that the VAT return form for the 4th quarter of 2021 has changed.

The report consists of a title page and 12 sections. It is necessary to fill out only the first sheet and section 1. The remaining parts are filled out if the necessary conditions are met.

Since 2014, taxpayers and tax agents have been filing returns electronically. Previously, the report was submitted on paper if the number of employees did not exceed 100 people. This opportunity cannot be used again.

But in special cases, paper reports on value added tax in 2021 are still submitted. It is submitted on paper:

• tax agents - non-payers of VAT (special regimes) or who have received exemption from its payment;
• organizations and individual entrepreneurs that do not pay VAT or have received an exemption from paying it, if the following conditions are simultaneously met: they are not the largest taxpayers;
• the number of employees is not more than 100;
• they did not issue VAT invoices;
• did not work on the basis of agency agreements (in the interests of other persons) using invoices.

It is possible to obtain an exemption from the obligation to pay tax if, over the previous three months, sales revenue does not exceed 2 million rubles.

VAT declaration: filling procedure

The VAT return applicable from the beginning of 2021 consists of a title page and twelve sections. Below is the procedure for filling out a VAT return.

Title page

The title page is filled out in the same way as other declarations. All necessary details of the company or individual entrepreneur are entered, including full name or full name and OKVED. The period code and year for which the document is being submitted are indicated. The part where the payer or his representative must confirm the accuracy and completeness of the information sent is also filled out.

Section No. 1

In lines 030–040, you must indicate the amount of tax payable. Line 030 includes the VAT that the following persons must pay when issuing an invoice with tax (clause 5 of Article 173 of the Tax Code of the Russian Federation):

• VAT evaders;
• taxpayers when selling those goods or services, the sale of which is not subject to VAT.

Field 040 indicates the tax paid in the general manner.

Field 050 reflects the tax that is claimed for reimbursement from the budget.

Lines 060–080 are filled in only if we are talking about an investment partnership.

Section No. 2

This part is filled out if you are a tax agent of a foreign person when importing products, services, or works. The page is filled in for each such person.

If a foreign organization has a separate division in our country, its checkpoint is entered on line 010, and its TIN on line 030. In field 020 you must indicate the name of the person for whom the tax is being paid.

The amount paid to the budget is recorded in line 060.

Line 070 is intended for entering the operation code. The transaction code in the VAT return is indicated on the basis of a special table from Appendix No. 1 to Order of the Federal Tax Service of the Russian Federation dated October 29, 2014 No. ММВ-7-3 / [email protected] The calculated tax amounts are disclosed in fields 080–100.

Section No. 3

This section serves to disclose the VAT calculation procedure. First, the tax amounts payable are determined (010–118). A new VAT rate of 20% and a corresponding calculated rate of 20/120 were added to the new declaration. Next, in fields 120–190, VAT for deduction is calculated. As a result, we get the difference between these two values. If the tax payable is greater than the deduction, this amount is entered in line 200. When the deduction is greater than the tax, the amount to be reimbursed is indicated in field 210. Pay attention to the appendices to section 3: your activity may require filling them out. In Appendix No. 1 you need to reflect data on the restoration of VAT. Appendix No. 2 is completed if the document is prepared by a branch of a foreign company.

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Section No. 4

The section provides information on transactions with 0% VAT. For each of them a code is written (line 010). Fields 020–050 are for tax base amounts and corresponding tax deductions. First, the values ​​for which the 0% rate was confirmed by a set of documents (020–030) are indicated. Next (040–050) enter amounts that were not previously confirmed.

Lines 070–080 and 100–110 are used for adjustments. The result of the calculations is recorded in one of fields 120–130 (tax to be reimbursed or tax to be paid, respectively).

Section No. 5

The section separately discloses information about transactions for which the zero rate was not previously confirmed. Moreover, documents for the right to use it are presented in the quarter for which the declaration is drawn up.

Section No. 6

In the current period, you may not have documents to confirm the zero rate. Information on such transactions is indicated in section 6. In this case, VAT payable is calculated at the required rate.

Section No. 7

Section 7 of the VAT return includes information on the following transactions:

• which are not subject to VAT;
• sale of goods/works/services abroad.

Four columns are filled in sequentially: the transaction code is entered, the cost of goods/work/services sold and purchased is indicated, and the amount of tax that is not deductible is indicated.

Completing section 7 of the VAT return also provides for the disclosure of prepayment amounts for transactions whose execution period exceeds six months (line 010).

Sections No. 8 and 9

Data from the payer’s purchase and sales books is disclosed here. This includes the details of received or issued invoices and customs declarations.

Appendices are provided for sections 8 and 9. They are needed in cases where changes were made to the books of purchases or sales for the reporting quarter.

Sections No. 10 and 11

Sections are filled out by payers who operate under agency agreements or expedition/commission agreements. The lines indicate the details and amounts from invoices issued or received under such contracts.

Section No. 12

The final part is intended for companies or individual entrepreneurs specified in paragraph 5 of Art. 173 Tax Code of the Russian Federation. Information from issued invoices is recorded here. The following are indicated sequentially on lines 020–080:

• Document Number;
• its date;
• Buyer's TIN and checkpoint;
• currency code;
• the cost of goods without VAT, the amount of VAT and the total cost paid for the product or service (work).

Full step-by-step instructions for filling out can be seen in Order of the Federal Tax Service of the Russian Federation dated October 29, 2014 No. ММВ-7-3/ [email protected] The 2021 VAT return form is presented in the same document. Additionally, you can.

In some situations, VAT payers may not conduct transactions subject to VAT. For example, a legal entity or individual entrepreneur is just starting its business and does not actually conduct business activities. In such cases, a zero VAT return is submitted to the tax office. In it you will need to fill out only the title page, sections No. 1 and No. 7. In section No. 1, instead of numbers, dashes are inserted.

General rules for preparing a report

Follow these rules:

1. Use only the approved form, as in the filling example. When submitting in paper form, it is acceptable to fill it out by hand or on a computer; print it only on one side of A4 sheet, do not staple it.
2. Enter one indicator in each line, starting from the left edge, and put dashes in the remaining empty cells.
3. Indicate amounts in full rubles, round up anything more than 50 kopecks, discard anything less than 50 kopecks.
4. Fill out text lines in capital block letters (if by hand, then in black, purple or blue ink, if on a computer, in Courier New font, size 16–18).