VAT return for the 4th quarter of 2021 - completion and deadlines

Who must submit a VAT return in 2018

The VAT return in 2021 must be prepared by organizations and individual entrepreneurs, including intermediaries, which (clause 5 of Article 174 and subclause 1 of clause 5 of Article 173 of the Tax Code of the Russian Federation):

• are recognized as VAT payers;
• are tax agents for VAT.

At the same time, the following may not submit a VAT return in 2021:

• organizations and individual entrepreneurs using the simplified tax system, unified agricultural tax, UTII or patent taxation system;
• organizations exempt from VAT (whose revenue excluding VAT over the last 3 months did not exceed 2 million rubles);
• taxpayers submitting a simplified tax return (who have no VAT transactions or no movements in current accounts).

Filing VAT reports using “Taxpayer”

The “Taxpayer PRO” program was created to generate and promptly send declarations for verification to the Federal Tax Service.

Accountants who use this software note the following advantages:

VAT return form in 2018

In 2021, prepare a declaration in the form approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

As part of the declaration, each organization that pays VAT must submit to the tax office:

• title page;
• Section 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer.”

Include the remaining sections in the declaration only if the organization performed transactions that should be reflected in these sections. For example, sections 4–6 must be completed and submitted if during the tax period the organization carried out transactions subject to VAT at a rate of 0 percent. And section 7 - if there were transactions that were exempt from VAT.

General procedure for filling out a VAT return

Let us recall the general procedure for preparing a VAT return.

On the title page:

• in the field “at location (accounting) (code)” we enter “214”;
• In the “Tax period (code)” field we write “23”.

Check that there are no errors in section 3. In it, reflect the calculation of the amount of VAT for ordinary transactions. Transactions taxed at a zero rate and non-taxable transactions do not need to be reflected in section 3.

Check how the data from the purchases book and sales book is transferred to sections 8 and 9.

Check these general points for section 1 (which is completed last):

• if you are exempt from VAT, but have issued an invoice, line 030 must be filled in;
• line 040 indicates the amount of VAT payable from line 200 of section 3;
• the amount of compensation, if any, indicate on line 050 (it is taken from line 210 of section 3). In this case, line 040 remains empty.

Some will need to additionally submit:

• if you pay VAT as a tax agent - section 2;
• if in the 3rd quarter you had transactions not subject to VAT - section 7.

Sections 4 to 6 are completed by exporters, and sections 10 and 11 are completed by intermediaries.

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.

Deadlines for submitting the journal of received and issued invoices in 2021

In 2021, intermediaries acting in the interests of third parties on their own behalf are required to submit logs of invoices received and issued. They are:

• commission agents;
• agents;
• forwarders (involving third parties without their own participation);
• developers (involving third parties without their own participation).

The deadline for submitting the log of received and issued invoices is no later than the 20th day of the month following the expired quarter. Below in the table we present the deadlines for submitting the journal of received and issued invoices in 2021.

Deadlines for submitting reports for the 3rd quarter of 2021

We have prepared a taxpayer reporting calendar for the 3rd quarter of 2021.

Save it for yourself so you don’t have to look for it later. It’s convenient to share on social networks - you won’t lose it yourself, and you’ll help your friends. Under the header there are buttons for Facebook, VKontakte, Odnoklassniki and Twitter. To the right there are buttons to save the reporting schedule for the 3rd quarter of 2021 to “favorites” or to the diary on “Clerk”. You can also print the table.

And use our Google taxpayer calendar, which will remind you of the need to submit a particular report.

Table. Deadlines for submitting reports for the 3rd quarter of 2018