How to fill out a VAT return for individual entrepreneurs on OSNO?

Who is required by law to submit VAT reports?

The tax office expects a VAT return for the 4th quarter of 2021 from:

The VAT payer must submit a return, even if there is nothing to reflect in it for the tax period. In this case, the report will be zero .

VAT defaulters do not submit .

Step-by-step instructions for creating a report

The VAT declaration forms and the format of the explanations are approved by orders of the Federal Tax Service of Russia No. MMV-7-3/ [email protected] and No. MMV-7-15/ [email protected] Departmental instructions require that only reliable and complete information be sent to the inspectorate. The basis for filling out the report are accounting registers, as well as primary documentation. Basic requirements are established by Article 80 of the Tax Code of the Russian Federation. The legislator obliges entrepreneurs to inform the regulatory authority:

• about all objects subject to VAT;
• about the amount of income and expenses;
• about sources of revenue or other income.

The report must indicate the tax base, the amount of deductions and other information that affects the volume of obligations to the budget. The only appropriate form is electronic. The document must be certified with a qualified digital signature. The number of taxpayers' employees is not taken into account. Paper media cannot be used (Article 174 of the Tax Code of the Russian Federation).

Note! A change in the VAT rate from 18 to 20% will likely entail a change in the declaration form. However, this has not happened yet. The draft document was published on the portal of regulatory acts. Edits are minor and technical in nature. The order did not come into force.

If there were no VAT transactions in the reporting quarter, the documents will still need to be submitted. The zero declaration is filled out according to the same rules as the standard version. The only difference will be the number of sheets:

• Title page;
• first section.

In lines from 030 to 080, the payer should put dashes. An alternative to the zero report is a single simplified declaration (second paragraph of Article 80 of the Tax Code of the Russian Federation). It is submitted when movements on accounts have completely stopped and there are no transactions subject to VAT.

If an entrepreneur discovers an error, he is obliged to submit updated data to the inspectorate. The adjustment form does not differ from the main declaration form. Features of filling out boil down to reflecting the correct information and putting the report number on the title page.

Additional information may be required by the regulatory authority when conducting a desk audit. In most cases, the reason is discrepancies between the numbers and the control ratios. Sometimes questions arise about the differences between the data of the counterparty and the taxpayer.

Notification of the need for clarification is sent electronically. Inspectors indicate only those points that need confirmation or refutation. The receipt of the prescription must be sent within 6 days. 5 days are allotted for the provision of substantive data. In this case, you must comply with the format requirements (order of the Federal Tax Service of the Russian Federation No. ММВ-7-15 / [email protected] ). Failure to comply with the deadlines may result in blocking of current accounts and a fine.

Important! You can limit yourself to explanations if the adjustment does not change the final indicators. When liabilities are recalculated, an updated declaration is filled out.

Lawyers remind that a desk audit is recognized as the basis for requesting not only clarifications, but also primary documents. The tax office has the right to request accounting registers, invoices and other reports.

Useful information for VAT payers is contained in the letter of the Moscow Regional Office of the Federal Tax Service of the Russian Federation No. 21-26 / [email protected] dated 12/09/2016. The document is an overview of errors and methods for correcting them.

Methods for filing a VAT return

The VAT return is a special , since it can only be submitted electronically, regardless of the number of employees of the organization or individual entrepreneur. This rule applies to both zero declarations and single cases of VAT reporting.

tax agents can file a VAT return

Responsibility for late submission of the reporting form

There are 2 options for liability measures that may apply to a taxpayer:

• A fine of 1,000 rubles may be imposed for each tax indicated in the declaration. This happens when the report is not submitted on time.
• In addition, for filing a declaration at the wrong time, a fine of 200 rubles may be imposed. This measure of liability is imposed specifically for failure to submit a declaration, and not for each tax reflected in it.

There is no clear practice. The court may decide either in favor of the first position or in favor of the second.

It should also be remembered that the provision for a fine of 5% of the tax amount does not apply to this form of report, since such a value does not exist.

In conclusion, it is worth noting that a single simplified VAT return is not used as often as many taxpayers would like. This is rather an exception to the rule, especially when applying the general taxation system. For those who work for OSNO, it makes sense to fill out a declaration for two taxes at once - both VAT and profit. Such a report is submitted earlier than a regular VAT return. It can be submitted both electronically and in paper form. Entrepreneurs and organizations fill out only the first sheet. The second sheet is intended to clarify information on individuals.

Innovations in the VAT return form from the 4th quarter of 2021

In 2021, the VAT report has undergone adjustments.

Important

Changes to the VAT return were made by order of the Federal Tax Service of Russia dated August 19, 2020 No. ED-7-3/591

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Below we summarize what should be taken into account when filling out a VAT return starting from the 4th quarter of 2021.

We described in detail about the changes to the VAT return, including explanations on the SZPK, in the article “New form of the VAT return for the 4th quarter of 2021: overview of changes.”

Should entrepreneurs report VAT?

Not all participants in the turnover are required to submit documents for value added tax. For example, all businessmen who have switched to special taxation systems (USN, PSN, UTII or Unified Agricultural Tax) are exempt from submitting documents.

Agricultural tax entrepreneurs have been recognized as VAT payers since 2019. At the same time, they can take advantage of the exemption under Art. 145 Tax Code of the Russian Federation. You are allowed to submit an application if your revenue for 2018 did not exceed 100 million rubles

The norms of Chapter 21 of the Tax Code of the Russian Federation are relevant for businessmen who remain in the general regime. The rule on regular submission of information is introduced by Article 174 of the Code. However, the legislator also made exceptions for this category. A VAT return is not submitted in the following cases:

When answering the question of who reports for VAT, it is worth mentioning special cases. “Special regime officers” who withheld value added tax are required to submit a declaration to the territorial inspection. The reasons for the operation or status will not matter. Such persons are recognized as tax agents (Articles 173 and 174 of the Tax Code of the Russian Federation). Indirect collection is subject to reflection in reporting and transfer to the budget.

Example. The merchant, using the simplified tax system, mistakenly included the cost of the goods including VAT in the invoice, and the buyer made the payment. In this case, the seller is obliged to transfer the tax to the budget. The corresponding position is enshrined in letter of the Ministry of Finance No. 03-11-11/48495 dated 08.21.15 and confirmed by judicial practice.

Example. An entrepreneur, using a simplified taxation system, entered into an agreement for the provision of services for the sale of products of a foreign factory. For his work he receives a fixed remuneration. The manufacturer falls under Chapter 21 of the Tax Code of the Russian Federation, and therefore all goods are sold with VAT included. The merchant is required to indicate the tax on invoices and keep records of it in registers. All amounts withheld are subject to transfer to the budget. The plant receives revenue net of VAT.

A special legal status is assigned to FIFA organizations, their subsidiaries, national-level football associations, producers of industry media information, and foreign suppliers involved in the implementation of sporting events. This category of participants in turnover does not pay value added tax and does not submit reports.

In addition, Article 149 of the Tax Code of the Russian Federation establishes a list of transactions from which VAT is not required to be withheld. The list includes transactions with medical products, medical care, transportation of people, creation of archives, funeral services and more. In fact, VAT payers who apply a 0% rate do not make contributions to the budget. This does not relieve you from the obligation to submit reports.

Representatives of the Federal Tax Service of the Russian Federation have repeatedly explained who should not pay tax. For example, departmental letters have important legal significance:

• on deductions for non-resource exports No. SD-4-3/ [email protected] ;
• on compensation for damages to the contractor No. 03-07-11/70530;
• on the services of tour operators outside the country No. 03-07-08/69685;
• on the sale of club cards of health centers No. 03-07-07/69052.

The legal assessment is greatly influenced by the terms of the transaction. Businessmen should calculate the cost of goods, works and services using zero rates, as well as plan the budget for contracts with the help of qualified lawyers and accountants.

Composition of the VAT return

Let's consider what sections the declaration consists of in 2021.

A null declaration includes only title and Section 1.

If the taxpayer does not have data to fill out any section (for example, transactions with a zero VAT rate or non-taxable transactions), then they are not required to be submitted as part of the declaration.

Features of submitting a declaration

To reflect transactions subject to value added tax, individual entrepreneurs on OSNO must report in a special declaration on indirect taxes - a VAT declaration. At the same time, the title page and the first section, as well as sections from the second to the twelfth, are required to be completed if the reporting representative had turnover subject to VAT during the tax period.

Starting from 2021, VAT returns can only be submitted electronically through TKS with the help of a special document flow operator.

Situation: The VAT return was submitted by an individual entrepreneur on time. This fact has documentary confirmation in the form of a receipt issued by the operator, as well as notification from the tax office of receipt. After some time, the inspection sent a refusal to accept the declaration, indicating an error made in the invoice date (instead of 03/24/2017, 03/24/0017 was indicated). How long does it take for an individual entrepreneur to eliminate an error in the primary documentation, but not in the updated documentation?

According to paragraph 3 of Article 88 of the Tax Code of the Russian Federation, errors should be corrected within five working days.

The procedure for entering data into VAT reporting

Like most tax reports, it is more convenient to fill out the VAT return from the end . That is, we first fill out the sheets and sections in which we enter data for calculating the tax, and only then those sections in which results - Section 1 and the title page.

Title page

The title traditionally indicates general information about the business entity submitting the declaration, the reporting period and the tax authority to which the declaration is submitted.

Section 1 and Section 2

The results of the tax calculation are shown here: whether it needs to be paid to the budget or reimbursed, and in what amount.

These sections indicate OKTMO, KBK.

Please note: it is in Section 1 that new fields to indicate:

• participation or non-participation in the SZPK;
• amounts of tax to be paid or reimbursed by SZPK participants.

Section 1 is easy : the formula for calculating the indicator entered in the lines is indicated under the corresponding lines. We remind you that this should be completed last . Section 2 is completed by tax agent . It includes as many sections 2 in the declaration as for how many persons the organization (IP) acts as a tax agent.

Section 3

This section is the main section of the declaration, since it is here that the final tax amounts are calculated.

Here they reflect:

In the appendices to section 3 the following is recorded:

• recoverable tax amounts for previous calendar years;
• the amount of tax of a foreign organization that operates through its representative offices.

Sections 4 – 6

Sections are devoted to those transactions that are subject to a zero VAT rate.

Section 7

not subject to are reflected here - for each such transaction in accordance with the code.
Failure to complete this section does not lead to a distortion of the tax base and the calculated tax. However, it cannot . If you had to fill out the section, but didn’t do it, you may be liable under the Tax Code or the Code of Administrative Offenses of the Russian Federation:

• failure to submit a document – ​​a fine of 200 rubles (for each document) under clause 1 of Art. 126 Tax Code of the Russian Federation;
• administrative fine for an official - from 300 to 500 rubles under Part 1 of Art. 15.6 Code of Administrative Offences.

Sections 8 – 12

Sections - contain information from those registers maintained by VAT taxpayers (and not only) during the reporting period.

For a typical version of filling out a VAT return for the 4th quarter of 2020 (title page, section 1 and section 3) see here:

VAT invoice

This is a document containing data on the cost of goods without VAT, the amount of tax and the total amount with tax. When shipping the goods, the supplier is obliged to transfer it to the buyer no later than 5 calendar days.

All invoices must be filed in a special journal for recording all issued invoices, and also noted in the sales book.

You should pay a lot of attention to the quality of execution of invoices submitted by suppliers. If they are filled out incorrectly, during inspections, inspectors make a decision to cancel the deduction and charge additional VAT.