Step-by-step instructions for filling out a VAT return in 2017.18 reflect the content of 12 sections of the established form, which is submitted electronically at the place of registration of the taxpayer.
It contains information about taxable objects, income, expenses and other operations that affect the calculation of the tax contribution.
Section 8 contains information from the purchase book and accepted invoices, the deduction for which relates to the reporting period.
Section 9 records information from the sales book and issued invoices.
To submit your VAT return in 2017, you will also need to complete the final sections.
They are intended for intermediaries, developers, freight forwarders and are filled out by companies working in the interests of another enterprise.
They are filled in in the following cases:
Section 10 contains information from the first part of the invoice journal. Section 11 is based on the second part.
Important: in 2017/18, when filling out a VAT return, you will need to indicate new OKVED codes.
The VAT return for 2017/18 is submitted electronically. The approved form consists of 12 sections.
It is submitted to the tax office where the taxpayer is registered.
If it is necessary to attach additional documents to the declaration, they should also be attached in electronic format.
The document reflects information about objects subject to taxation and other data that serves as the basis for calculating tax.
The VAT return is completed at the end of each tax period, that is, after each quarter, until the 20th day of the following month (January 20, April 20, July 20, October 20). (since 2015, the deadlines for filing a VAT return have changed, details).
What is a declaration? This report consists of 10 sheets: the first sheet is the title sheet, the rest - 7 sections in which VAT is calculated for various transactions. In practice, most often not all sheets are filled out.
Before you start filing a VAT return, you need to:
To help the taxpayer, the Procedure for filling out a VAT return is presented, which explains in detail how to fill out each page of the declaration. This document can be downloaded by clicking on the link at the end of the article. There you can also download the VAT return form, current for 2013-2014.
We will prepare a tax return for the fourth quarter of 2012 for the organization Confectioner LLC.
Page 1- this is a title page containing general information about the taxpayer.
Filling it out should not be difficult.
The TIN/KPP of the organization is indicated at the top.
“Adjustment number”: if the declaration is submitted for the first time, it is entered “0”; if the document has been adjusted, then the numbers “1”, “2”, etc. are entered accordingly, depending on the time the declaration is submitted.
“Tax period”: the period code is written (21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter).
At the bottom left, fill in the section “Reliability...”, if the declaration is submitted by a manager, put “1”, if another person, then “2”, and indicate the full name of the taxpayer.
Section 3.
The next step in completing the declaration will be filling out Section 3, which is made for payment to the budget.
The first part of this section reflects all transactions from which tax is withheld for payment to the budget. The second part indicates.
Data for the fourth quarter of Confectioner LLC:
Appendix 1 to section 3 filled out only if there were any transactions in relation to real estate, this application is completed once at the end of the year and submitted along with the declaration for the fourth quarter. Confectioner LLC did not carry out such operations.
Appendix 2 to section 3 filled out by foreign organizations operating on the territory of the Russian Federation.
Sections 4-6 are filled out for enterprises performing taxable transactions.
Let’s assume that Confectioner LLC exported goods to Belarus in the amount of 2,000,000 rubles. and fill it out Section 4.
The VAT return is submitted to the tax service by organizations and individual entrepreneurs who pay value added tax. If an error is discovered after submitting the document, you must resubmit the corrected document. In the case where the amount to be paid was calculated based on the results of a tax audit, there is no need to submit an updated declaration.
This type of report is submitted to the controlling structure quarterly. The deadline for submission is the 25th of the month following the reporting period. The document includes 12 sections. The form looks very voluminous, however, not every declarant is required to fill out absolutely all sheets of the form.
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Before you start filling out the paper, you need to make sure that the person is going to fill out a new and not an outdated form. It is also worth deciding which sections are required to be completed in each specific situation.
For several years now, there has been a legislative provision that obliges all declarations to be submitted electronically. This is due to the fact that a unified information data bank has begun to operate in Russia, making it possible to monitor that all submitted information corresponds to each other.
If we talk about the 2019 declaration, then it should reflect data from both the purchase book and their sales book. Regardless of the volume of the declaration, it must reflect all the information. The entries made must match the entries from the ledger of each counterparty.
Intermediaries are required to issue an invoice, and it does not matter whether they are VAT payers or not. A record of this fact must be made in the appropriate journal. As for tax documentation, such an amount should not be displayed in it. As a result, the buyer receives the right to a deduction.
Which sections of the report are changing in the coming year:
The 2019 VAT return can be received by taxpayers electronically through a special operator. As for filing on paper, this is allowed if the document is submitted by a tax agent, however, not all of them have this right.
Article 174 of the Russian Tax Code determines that a return that is not provided in electronic format will be considered not filed. Such an action will entail the imposition of penalties. In addition, the tax office has the right to block the current accounts of the company at fault.
Who can submit declarations on paper? Those tax agents who do not belong to the payers of this type of tax or are exempt from the obligation to pay it.
For example, the structure is exempt from VAT and is on a simplified taxation system. She rents state property. Pays VAT as a tax agent. In such a situation, filing a return on paper is acceptable.
The declaration consists of 12 sections, each of which has a specific order of completion, depending on the specific situation.
Thus, if a company carried out operations in Russia that are not taxed, for the reporting quarter the taxpayer fills out only sections 1 and 7 of the report. Section 2 can only be completed by tax agents. If operations were performed that are not provided for in this section, others should be filled out that correspond to the type of activity of the organization.
The next section must be completed in the case where the taxpayer carried out transactions subject to value added tax. Section 4 involves listing transactions that have a zero tax rate or are not taxed at all.
Section 6 involves entering information about transactions that do not have zero-tax status. Section 7 contains information about transactions that are not subject to tax. All sections that do not need to be filled out must have dashes.
The tax period defined for VAT is a quarter. The declaration must be submitted every three months before the 25th day of the month following the reporting month.
Failure to submit a declaration entails the imposition of penalties:
The updated VAT return was approved by order of the Federal Tax Service in December 2019. Reporting on this form is provided starting from the 1st quarter of 2019.
Article 174 of the Russian Tax Code establishes that the declaration must be submitted by taxpayers to the tax service at the place of their registration in the manner prescribed by regulatory documents. The report must be submitted in electronic form using telecommunications channels, unless Chapter 21 of the Code provides otherwise.
Sample of filling out a VAT return:
The declaration form includes a title page and 12 sections.
The declaration differs from the previous form by the presence of five additional sections:
Filling begins with the title. This does not pose any particular difficulties. What you need to pay attention to is the Adjustment number field. If the first declaration is submitted for the reporting period, then 0 is indicated in the field. If a clarifying declaration is submitted, the number 1 must be entered in this field, etc.
What other data is indicated on the title page:
The remaining data that needs to be entered on the title page will not raise any questions, including the name of the organization; the type of activity she is engaged in; contact details, etc.
The first section is mandatory to fill out, but information must be entered into it after all other sections have been completed, since it is general and displays all tax amounts that are payable to the budget.
Sections of the declaration are completed if certain operations were carried out in the current quarter. For example, section 9 is filled out only if the taxpayer carried out transactions that were subject to entry into.
The 3-NDFL declaration, in accordance with the norms of current legislation, must be submitted only in electronic form. An exception may be made for those tax agents who do not belong to the category of VAT payers or are simply exempt from the obligation to repay this amount. In this case, you can print the VAT declaration in pdf or any other format and fill it out manually.
If the tax agent has nothing to do with intermediary activities, he can submit reports on paper. The issue of filing a declaration in paper or electronic form requires separate study.
