All new codes for your VAT return

Codes in books and magazines on VAT

It is important not to confuse the codes in question with those that characterize the filling out of various accounting documents by VAT payers - books and magazines. The fact is that they use a different code - a number that corresponds to the name of one or another action of the taxpayer that has economic significance from the point of view of assessing the content of the accounting document, which in the prescribed manner can be transferred to the Federal Tax Service of the Russian Federation. This code facilitates the systematization and subsequent interpretation by tax service specialists of the contents of VAT accounting documents.

Codes in books and magazines: governing legislation

The list of relevant codes is also fixed by law. The main source of law in which they are given is Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/136, issued on March 14, 2016. Transaction codes in accordance with the specified source of law can be recorded:

— in purchase books that are used as part of VAT calculations, additional sheets to them;

- the sales book, as well as on the sheet supplementing it.

In addition, the noted legal act contains codes for the types of transactions that are necessary for the taxpayer to maintain a journal of invoices.

Codes in books and magazines: application

What can this or that code mean, the use of which is provided for by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3/136?

For example, code 01, given in the above-mentioned Order of the Federal Tax Service of the Russian Federation, corresponds to transactions related to the release, transfer or acquisition of certain goods, services or work, including those provided by intermediaries, as well as property rights. It is assumed that the corresponding transaction code can be used in all types of books and journals used by the taxpayer.

Let us now consider which transaction code in the VAT return can be recorded when filling out the corresponding reporting document for the Federal Tax Service of Russia. They can be classified based on their assignment to one of the 5 sections of the declaration - in fact, in this form, as we noted above, they are given in the main source of law regulating their application.

Results

To reflect data on transactions taxed at a 0% VAT rate and requiring documentary confirmation of the fact of export, sections 4–6 are intended in the declaration. The main volume of data (it relates to confirmed exports) falls into section 4. Section 6 provides information on transactions for which documents have not been collected justifying the right to apply a preferential rate, and section 5 contains information on transactions that have received documentary confirmation in earlier periods, and the right to apply deductions is only in the current period.

Sources:

• Tax Code of the Russian Federation
• Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]

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Examples of transaction codes in Section 1 of the VAT return

We can show various transaction codes for filling out a VAT return, which may be indicated in Section 1 of the relevant document, as an example in the following table.

These are the features of entering the indicators under consideration into Section No. 1. Let us now study what transaction code in the VAT return can be recorded in Section No. 2 of the corresponding reporting document. Let's also make a small table for this.

Transaction code and transaction type in the VAT return for 2021. Requirements for 2021

Transaction codes for filling out a VAT return are given in Appendix No. 1 to the Procedure for filling out the declaration (hereinafter referred to as Appendix No. 1). In it, the codes are reflected with links to the norms of the Tax Code of the Russian Federation, according to which a particular operation is not subject to VAT at all, is taxed by a tax agent or is taxed at a rate of 0%, etc. Such links will help you find the required code for your operation.

Take the transaction codes for section 7 I and II Appendices No. 1.

In Sect. I provides codes for transactions that are not recognized as objects of taxation, incl. for cases when the territory of the Russian Federation is not recognized as a place of sale of goods (works, services).

In Sect. II provides codes for transactions exempt from VAT under Art. 149 of the Tax Code of the Russian Federation.

For example, in Sect. 7 of the declaration reflects transactions by codes:

– 1010811 – sale of goods, the place of sale of which is not recognized as the territory of the Russian Federation;

– 1010812 – provision of services (performance of work), the place of sale of which is not the territory of the Russian Federation (except for those provided (performed) in the territory of a member country of the EAEU);

– 1010821 – provision of services (performance of work), the place of sale of which is not recognized as the territory of the Russian Federation, if they are provided (performed) in the territory of a member country of the EAEU;

– 1010274 – sale of scrap and waste of ferrous and non-ferrous metals;

– 1010256 – transfer of exclusive rights to computer programs.

transaction codes for sections 4, 5 and 6 of the declaration from section. III Appendix No. 1.

To reflect transactions taxed at a rate of 0%, it contains, in particular, the following codes:

– 1011410 – export of goods taxed on the domestic market at a rate of 18% (except for export to the EAEU countries);

– 1011412 – export of goods taxed on the domestic market at a rate of 10% (except for export to the EAEU countries);

– 1010421 – export of goods taxed on the domestic market at a rate of 18% to the EAEU country (for example, Kazakhstan or Belarus);

– 1010422 – export of goods taxed on the domestic market at a rate of 10% to the EAEU country (for example, to Kazakhstan or Belarus).

Transaction codes will be different if the buyer when exporting goods is, for example, a related party and (or) a resident of an offshore zone.

transaction codes for section 2 of the declaration, which is filled out by tax agents, from section. IV Appendix No. 1.

For such operations, in particular, the following codes are provided:

– 1011703 – if you rented or purchased state (municipal) property from authorities;

– 1011711 – if you bought goods from a foreign seller who is not registered for tax purposes in the Russian Federation;

– 1011712 – if a foreigner who is not registered for tax purposes in the Russian Federation provided you with services (performed work for you).

codes for the type of operation (transaction) in sections 8, 9, 10 and 11 of the declaration that you indicated in the purchase book, sales book and invoice journal, respectively.

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Tags: VAT

Transaction codes for filling out a VAT return are given in Appendix No. 1 to the Procedure for filling out the declaration (hereinafter referred to as Appendix No. 1). In it, the codes are reflected with links to the norms of the Tax Code of the Russian Federation, according to which a particular operation is not subject to VAT at all, is taxed by a tax agent or is taxed at a rate of 0%, etc. Such links will help you find the required code for your operation.

Take the transaction codes for section 7 of the declaration in section. I and II Appendices No. 1.

In Sect. I provides codes for transactions that are not recognized as objects of taxation, incl. for cases when the territory of the Russian Federation is not recognized as a place of sale of goods (works, services).

In Sect. II provides codes for transactions exempt from VAT under Art. 149 of the Tax Code of the Russian Federation.

For example, in Sect.

Examples of transaction codes in Section No. 2 of the declaration

These are the features of reflecting indicators in Section No. 2 of the reporting document under consideration. Let's move on.

Examples of codes in Section 3 of the declaration

Let's now study what transaction code in the VAT return can be recorded in Section No. 3. Again, let's look at examples of these indicators in a small table.

VAT on exports

During the period from January 2015 to the end of June 2021, VAT on exports and tax deductions for VAT were applied in the following order.

General rule for VAT taxation (both for sales in the Russian Federation and for export): VAT taxpayers have the right to reduce the calculated amount of tax by tax deductions established by Article 171 of the Tax Code of the Russian Federation in the manner established by Article 172 of the Tax Code of the Russian Federation. In accordance with the latter, taxpayers have the right to apply tax deductions in the amount of “input” VAT after accepting purchased goods, works, and services for accounting.

Unlike domestic Russian sales, export sales are taxed at a tax rate of zero percent. In the period until June 2016, Russian taxpayers-exporters were required to document the right to apply the zero VAT rate and the right to apply the corresponding tax deductions. In addition, when selling for export, a special procedure has been established for applying deductions for “input” VAT.

Taxpayers - exporters have the right to apply a zero VAT rate and deductions of “input” VAT only if they submit to the tax authority a set of supporting documents established by Article 165 of the Tax Code. VAT on exports is calculated no earlier than the moment the tax base is determined, established by Article 167 of the Code. (Clause 3 of Article 172 of the Tax Code).

The VAT tax base for exports arises on the last day of the quarter in which a complete package of documents confirming the exporter’s right to a 0 VAT rate, provided for in Article 165 of the Tax Code (clause 9 of Article 167 of the Tax Code of the Russian Federation), is collected. A period of 180 days is allotted for collecting documents. If the exporter does not have documents on the 180th day, export VAT is taxed at the rate of “domestic” sales (10% or 18%, respectively) with the accrual of corresponding penalties from the date of shipment.

In accordance with Article 165 of the Tax Code of the Russian Federation, “documents confirming export from Russia”: 1) a contract between the Russian exporter and a foreign partner (copy of the contract), 2) a customs declaration with marks from the Russian customs authority that released the goods in the export procedure, and the Russian customs authority of the place of departure , through which the goods were exported from the territory of the Russian Federation, 3) copies of transport, shipping and (or) other documents with marks from the customs authorities of the places of departure, confirming the export of goods outside the territory of the Russian Federation.

However, “in life”, nothing prevents the exporter from considering goods purchased for export as goods intended for sale within Russia, and applying deductions of “input” VAT according to the general rule of Articles 171, 172 of the Tax Code of the Russian Federation - after accepting the goods for accounting.

The subsequent sale of goods for export (transactions taxed at a VAT tax rate of 0 percent) creates a situation in which the exporter’s deduction of “input” VAT in the general procedure becomes illegal, since it violates the rules of paragraph 3 of Article 172 of the Tax Code of the Russian Federation. That is, the deduction is applied for the sale of taxable interest at a tax rate of zero until the tax base established for a tax rate of this type arises (in accordance with paragraph 9 of Article 167 of the Tax Code of the Russian Federation, this is the last quarter in which all documents confirming the right to a zero rate are collected percent).

As you can see, taxpayers-exporters may have the right to apply tax deductions for “input” VAT twice: the first time - in the general manner according to the rules of Article 172 of the Tax Code after accepting the goods for registration, the second - in the case of export of goods, according to the rules of paragraph 3 of this articles. In case of double exercise of the right to deduction, the taxpayer-exporter receives unjust enrichment.

To eliminate unjust enrichment, when selling for export before January 2015, the norm of subparagraph 5 of paragraph 3 of Article 170 of the Tax Code obliged exporters to restore the deduction of “input” VAT accepted after the purchased goods were accepted for accounting.

The situation with repeated deductions of VAT has worsened since January 1, 2015, when subparagraph 5 of paragraph 3 of Article 170 of the Tax Code ceased to apply and the obligation to restore VAT accepted for deduction in the general procedure in the event of subsequent exports ceased.

According to the Ministry of Finance, even in the absence of this norm, in such situations taxpayers were still obliged to restore the “input” VAT previously accepted for deduction.

True, the Ministry of Finance did not provide a legal basis for such an obligation, but referred to the very possibility of the taxpayer to apply deductions twice.

The position of the Ministry of Finance on these issues is set out in letter dated 02.13.15 No. 03-07-08/6693.

In our opinion, from January 2015 to July 2021, there was a legislative gap.

The fact is that the norm of paragraph 1 of Article 165 of the Tax Code, which was in force during this period, established that the submission to the tax authority of the documents specified in Article 165 of the Code is the basis not only for the application of a tax rate of zero percent, but also for tax deductions. At the same time, the obligation to restore previously deductible VAT from the code was removed from the code. Thus, the legislator established the right of the exporting taxpayer to deductions in Articles 171 and 172 of the Tax Code, and the possibility of applying them twice in relation to one product.

Filling out Section No. 3 of the declaration: nuances

There are a number of nuances that characterize working with Section No. 3 of the reporting document under consideration. It is important, when filling it out, to take into account each of the formulations that reflect the meaning that certain indicators have - for example, transaction code 1011410 in the VAT return. The correctness of specifying the relevant details guarantees the correct reflection of information about the taxpayer in the registers of the Federal Tax Service of the Russian Federation.

When filling out this Section of the declaration, you should take into account the explanations given by the Federal Tax Service of the Russian Federation in the Order that established the corresponding codes. So, if a company exports by filling out VAT reporting and indicating the transaction code in it, in the VAT return, if we talk about Section No. 3, the tax bases for all relevant operations must be recorded if they are legally taxed at a zero rate. The procedure for determining its value can be established in federal sources of law, as well as in international treaties.

These are the features of reflecting information in Section No. 3 of the reporting document under consideration. Let us now study what this or that transaction code may mean in the VAT return in Section No. 4. We again use the format of a small table for these purposes.

Let us now study what the transaction type code in the VAT return in Section No. 5 can mean. We use a small table in the same way.

VAT on exports 2021

VAT deductions from July 2016

Changes to the Tax Code of the Russian Federation, introduced by Law No. 150-FZ of May 30, 2021, are aimed at eliminating the unsuccessful legal structure described above.

The period that has passed since May 2021 has confirmed our position - the new edition of Articles 165 and 172 of the code did not simplify, but complicated the position of exporting taxpayers: the accounting services of exporters have increased work and legal uncertainty.

In addition, exporters cannot properly calculate VAT, since the calculation now depends on the by-law of the Government of the Russian Federation, which as of February 14, 2021 has not been adopted.

VAT deductions from July 2021. The procedure for applying deductions of “input” VAT on exports for exporters depends on the category of the exported product. Now exporters will have to determine whether the exported goods are classified as raw materials or not, and, depending on the category, apply VAT on export sales.

Law No. 150-FZ, paragraph 3 of Article 172 of the Code, on the procedure for applying deductions for sales transactions at a tax rate of zero percent, is supplemented by paragraph 3 with the following content:

The provisions of this paragraph do not apply to operations for the sale of goods specified in subparagraph 1 (except for raw materials) and subparagraph 6 of paragraph 1 of Article 164 of this Code.

That is, from July 2021, if non-raw materials , tax deductions for “input” VAT are applied in the same manner as for domestic sales - after the goods are accepted for accounting. From July 2021, it is no longer necessary to confirm the right to deduct “input VAT” on exports, as was the case before Law 150-FZ.

This unification with internal implementation corresponds to the change in paragraph 1 of Article 165 of the Code, according to which, from July 2021, the documents listed in the article confirm only the right to apply the VAT tax rate of zero percent , but not the right to apply VAT deductions.

With such a legal structure, it is logical that there is no obligation for the exporter to restore the “input” VAT previously accepted for deduction in the case of exporting goods and applying a VAT tax rate of zero percent.

Exporters are upset by the lack of a real opportunity to apply the “simplified” procedure for applying deductions for non-commodity exports, since until now (February 2021) the Government has not approved the corresponding list of foreign trade codes.

Deductions of “input” VAT on exports are allowed for raw materials

When carrying out export transactions with raw materials , the previously existing (since January 2015) procedure for applying tax deductions for “input” VAT is retained. What are “commodity goods” for calculating VAT, you will read below, and read more about the list of raw materials in a special publication on our website.

As before, for raw materials, deductions can be claimed only at the time of determining the tax base according to the rules of Article 167 of the Code, that is, not earlier than the last day of the quarter in which the full package of documents provided for in Article 165 of the Tax Code is collected.

If export confirmation is not confirmed (absence of supporting documents) within 180 days from the date of shipment of the goods for export, the zero percent VAT tax rate is not applied to the sale transaction; the sale of export goods is subject to VAT at regular rates.

Reimbursement for unconfirmed exports

From July 2021, subsequent documentary confirmation of the right to apply a tax rate of 0 percent provides the exporter with the opportunity to deduct the paid VAT (on unconfirmed exports) in accordance with paragraph 3 of Article 171 of the Tax Code, and not reimburse it, as was previously the case in accordance with Article 176.

From July 2021, the described procedure for calculating VAT applies only to sales of raw materials for export.

Transaction codes in Section No. 5

These are the transaction codes of Section 4 of the VAT return. It may be noted that the reflection of relevant indicators is also provided for in the structure of Section No. 7 of the reporting document under consideration. It will be useful to study this nuance in more detail.

When to fill out section 4 and when to fill out section 6 of the VAT declaration

Section 4 is completed if, within 180 days from the date of shipment, they managed to collect a complete package of documents confirming the export. Information about the amount of the tax deduction and the volume of the base with a 0% rate to which it relates is included in the declaration for the period in which the documents are collected, regardless of whether or not this day coincides with the end of the tax period (letters from the Ministry of Finance dated 02/15/2013 No. 03-07-08/4169, dated 02/16/2012 No. 03-07-08/41).

If the deadline for confirming the export has expired and all the necessary supporting documents have not been collected, the taxpayer must fill out section 6 of the VAT return, charging tax payable at the usual rate on the volume of shipment.

NOTE! In this case, the tax is calculated for the period in which the export shipment occurred. Accordingly, section 6 is filled in in the updated declaration for the shipment period.

When collecting late supporting documents in the next reporting period, the taxpayer has the opportunity to reflect these transactions, previously included in section 6, already in section 4 of the current tax return. At the same time, the right to a refund of additional VAT accrued and paid to the budget appears. Its amount is reflected in line 040 of section 4.

What codes are recorded in Section 7

In accordance with the norms of the Ministry of Finance of the Russian Federation, the following transaction codes of section 7 of the VAT declaration can be applied: 1010823; 1010800. These codes can be used until the competent authorities develop new ones and include it in the Declaration Procedure. In a similar way, not only Section 7, which is present in a document such as a VAT declaration, is regulated. Transaction codes under Sections 5 and 6 are regulated within the framework of the procedures provided for in subsection. 9.2 clause 1 art. 164 of the Tax Code of the Russian Federation have also not yet been developed separately. Therefore, code 1011417 can be used instead. It can also be used to reflect the corresponding transactions in Section No. 4 of the VAT return.

VAT on exports to Belarus in 2021

Registration and taxation of sales for export to Belarus raises many questions among exporters.

What Russian exporters need to take into account:

Operations for the sale of goods from the territory of Russia to Belarus, Kazakhstan, Kyrgyzstan and Armenia since May 29, 2014 are regulated by Russian legislation taking into account the Treaty “On the Eurasian Economic Union” (hereinafter referred to as the Treaty “On the EAEU”).

It is important for exporters: the agreement established special rules for customs clearance of exports, registration of transportation, the procedure for taxing export transactions with VAT, and the procedure for taxing personal income.

Documents for registration of exports to countries party to the Treaty “On the EAEU” will differ from registration of exports to non-CIS countries.

In the Russian Federation, VAT taxation of transactions for the sale of goods for export is carried out according to the rules of Chapter 21 of the Tax Code, Articles 164, 165, 171, 172, taking into account the amendments made by Law No. 150-FZ of May 30, 2021.

At the same time, for Russian exporters, when selling for export from Russia to Belarus, Kazakhstan, Kyrgyzstan and Armenia, the above-mentioned agreement “On the EAEU” has priority over the Tax Code of the Russian Federation. In such cases, VAT taxation on the export of goods by Russian exporters should be carried out according to the rules of Protocol No. 18 to the Treaty on the EAEU.

For Russian exporters, the procedure for taxing VAT on exports to countries that are parties to the Treaty on the EAEU is almost identical to the taxation of exports established by Chapter 21 of the Tax Code of the Russian Federation.

Essentially, the difference is in one document confirming the right to a zero VAT rate: an application for the import of goods and payment of indirect taxes, drawn up in the form provided for by a separate international interdepartmental agreement, with a mark from the tax authority of the member state into whose territory the goods were imported regarding the payment of indirect taxes (clause 4 of Appendix No. 18 to the Agreement “On the EAEU”).

At the same time, it is required to submit a customs declaration (customs clearance is not performed).

Otherwise, for Russian exporters, everything is the same as when exporting to other countries:

1. Exports from Russia to the EAEU states are subject to a VAT tax rate of 0 percent, subject to the availability of documents confirming the right. Documents similar to those for export according to the rules of Article 165 of the Tax Code of the Russian Federation: 1) contract with a foreign partner, 2) application for the import of goods and payment of indirect taxes (by the buyer), 3) transport (shipping) documents.
2. The deadline for the exporter to submit supporting documents is 180 days.
3. Obligation to charge VAT on export sales if the right to the 0 rate is not confirmed (lack of supporting documents).
4. The exporter’s right to deduct the VAT paid upon subsequent (after 180 days) confirmation of the right to a 0 rate.
5. The exporter's right to tax deductions in the manner established by the legislation of the taxpayer state.

Taking into account these provisions, the Russian taxpayer-exporter, when selling goods for export to Belarus, Kazakhstan, Kyrgyzstan and Armenia, applies tax deductions for “input” VAT according to the rules of the Tax Code of the Russian Federation, taking into account changes to Articles 165, 172 of the Tax Code of the Russian Federation, introduced by the law of May 30. 2016 No. 150-FZ. That is, the procedure for applying input VAT deductions by Russian exporters on export shipments depends on the category of the exported product—commodity or non-commodity goods.

As shown above, when exporting non-commodity goods : deductions of “input” VAT are applied in the general manner, after the goods are accepted for accounting.

For the export of raw materials: on the last day of the quarter when all documents have been collected to confirm the right to a tax rate of 0 percent (clause 3 of Article 172 of the Tax Code of the Russian Federation).

The Russian exporter confirms the right to apply deductions according to the rules of Article 165 of the Tax Code of the Russian Federation.

If export confirmation (the right to apply a tax rate of 0 percent) from the territory of Russia to Kazakhstan, Belarus, Kyrgyzstan or Armenia is not confirmed within the 180-day period established by paragraph 9 of Article 165 of the Tax Code, the Russian exporter charges and pays VAT at the regular rate.

Upon subsequent confirmation of export, the Russian exporter has the right to deduct the amount of paid “unconfirmed” VAT according to the rules of Articles 171, 172 of the Tax Code of the Russian Federation.