How to prepare and submit a VAT tax return. LLC VAT reporting

Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@

Working with VAT in the Taxpayer PRO PC

Formation of a new VAT return
New forms of tax registers for VAT accounting (for the formation of sections 8-12 of the declaration)
Convenient interface for entering, creating and editing tax registers
Automatic preparation of data from the "Accounting" section, according to the entered data from the books of purchases and sales, for the generation of a VAT return (for users of the "Taxpayer PRO" PC)
Import files in approved formats (for new users)
Checking counterparties
Sending reports via TCS

Download and test the functionality of the new PRO version for free!

Latest changes in the program in the VAT section

Since version 2015.6.29 The following changes are available in the program:

For invoices in foreign currency, recalculation of purchase and sales amounts in rubles has been implemented
The interface and algorithm for generating invoices for advances (received and issued), correction invoices (received and issued), and adjustment invoices (received and issued) have been changed.
Added a mechanism for setting a filter in VAT registers (for example, by counterparty for a period, by transaction type code, etc.)
Added interface for Additional sheets to purchase and sales books
Implemented reflection of invoices in additional sheets of the book of purchases and sales (for advances, adjustments, corrections) when importing from Invoice Data prepared in Taxpayer PRO
The order of reflecting invoices in the Purchase and Sales Books has been restored. chronological order(in the interface and when printing)
Fixed the VAT refund mechanism when selling on a previously received advance payment
If there is no currency code in the invoice, the code is automatically set to 643, Russian ruble
Eliminated duplicate documents in the Purchase and Sales Books when reflecting advances upon import into VAT registers

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VAT returns for individual entrepreneurs and LLCs are submitted by tax agents to control the accrual of markups on the price of goods sold. In fact, value added tax is paid by buyers who purchase products.

A VAT return is a standard reporting document of an approved form. Taxpayers must submit quarterly information about the amount of duties to the fiscal authorities. The VAT return must be submitted before the 25th day of the month following the reporting month. Otherwise, various administrative sanctions are applied to tax agents.

Tax rates

According to the current law, VAT has different rates from 0 to 18%. A reduced rate of 10% applies to:

Book products and educational periodicals.
Children's goods.
Medical products.

Government authorities approve and update the list of products and services for which a zero value added tax rate is applied. The 2018 VAT return with a 0% rate is submitted in respect of such goods and work as:

products transported through customs, free customs zone;
services international transportation;
export of electricity;
work performed in sea and river ports for storing goods for transportation across the Russian border;
transport and forwarding services;
services for transporting passengers and luggage outside the territory of the Russian Federation;
products for space activities;
precious metals;
built vessels subject to registration;
goods for official use by international and diplomatic organizations.

Zero tax return

A zero VAT return is submitted by organizations and entrepreneurs who did not carry out commercial activities during the reporting period. When filling out the document, the taxpayer notes the full details of the company.

In the fields with the amount of tax paid, a dash is placed. This means that only the title page and information about the tax agent are filled out in the VAT return.

If entrepreneurial activity is not maintained by the entity under OSNO, it can submit a single simplified declaration (USD) to the Federal Tax Service. The advantage of this document compared to a regular declaration is the ability to submit on paper. EUD is surrendered legal entities before the 20th day of the month following the expired quarter.

How to make and submit a VAT return

Filling out the reporting document

The VAT declaration under the simplified tax system and other tax regimes is generated according to the approved document format. It includes 12 main sections. According to the established procedure for filling out a VAT return, taxpayers are not always required to enter information in each of the existing sections.

The tax agent indicates information about the organization on the title page. Further, the reporting declaration records financial turnover with VAT, tax-exempt transactions. To correctly fill out the document, the taxpayer will need to have sales books and invoice journals, which indicate the full cost of goods with and without tax.

Sending reporting documentation to the tax office

The VAT return must be sent to in electronic format. The paper version was canceled in 2014. Documents are accepted by the Federal Tax Service at the place of registration of the commercial organization.

Taxpayers submit returns through a special operator who provides electronic services on the basis of an agreement. If a tax agent violates the requirements of the law and submits documents in the form of a paper form, he is issued a fine, the minimum amount of which is 1,000 rubles.

Submitting a declaration through “Taxpayer”

Changes in the VAT return in 2015

The volume of changes in the accounting of this indirect tax and the reporting procedure for it is the most significant in 2015.

Here are some of the innovations already introduced:

The list of cases when a tax authority may, when conducting a desk investigation, has been expanded tax audit request documents from the taxpayer (clause 8.1 of Article 88 of the Tax Code of the Russian Federation has been amended); at the same time, Federal Tax Service inspectors also received the right to inspect the territories, premises of the person being inspected, documents and objects (clause 1 of Article 92 of the Tax Code of the Russian Federation);
the need to keep logs of received and issued invoices has been lost (clause 3 of Article 169 of the Tax Code) insofar as all necessary information duplicated in the purchase book and sales book, and the obligation to maintain these books remains;
the invoice can be signed by one person for both the manager and the chief accountant;
VAT on regulated expenses can be deducted in full (the norm of paragraph 2, clause 7, article 171 of the Tax Code has become invalid). VAT on all regulated expenses (except for entertainment expenses) can be deducted in full;
changes have been made to the Rules for filling out invoices for commission agents;
The VAT declaration form has been changed to include data from the purchase and sales books;
new codes for types of transactions have been developed for filing a VAT return;
declaration on new form for the first time, based on the results of the first quarter of 2015, that is, no later than April 27 (postponed from April 25, Saturday);
The list of products whose sales are subject to a preferential VAT rate of 10% has been added (GD dated December 25, 2014 No. 1491)…

Some other changes to the VAT accounting rules can be found in the “News” section; full list legislative changes that came into force on January 1, 2015 are presented on the ConsultantPlus page.

Filling out and submitting a VAT return from the Taxpayer PRO PC

Using the Taxpayer PC, you can effectively manage all your activities related to maintaining and sending any reports, since accounting automation is convenient, fast and easy! You have at your disposal any functions of the program, including simplification, calculation wages, HR reporting, filling out and sending reports to FSRAR, Social Insurance Fund, Pension Fund of Russia, Federal Tax Service, online reporting and much more.

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Filing a VAT report is a crucial moment in the life of both a beginner and an experienced accountant. And this is understandable, because mistakes made can lead not only to the accrual of fines, but also to administrative action, and in some cases even criminal liability. Therefore, every specialist responsible for the financial statements of an enterprise or organization should know and. , developed and approved by the Federal Tax Service of the Russian Federation, will help cope with this task.

Filling out a declaration: what do you need to know before starting to work with the document?

The first thing every novice accountant should know is the reporting deadlines. In accordance with the current legislation of the Russian Federation, VAT reports are submitted to the Federal Tax Service every quarter by the 25th day of the month following the reporting period. VAT is subject to the “postponement rule”, according to which the filing date of documentation is postponed to the next business day if the deadline for submitting the report falls on a weekend or holiday. in 2018? The law establishes the following deadlines:

4th quarter 2017 - January 25, 2018
1st quarter 2018 – April 25, 2018
2nd quarter 2018 – July 25, 2018
3rd quarter 2018 – October 25, 2018
4th quarter 2018 - January 25, 2019

The Tax Code of the Russian Federation obliges taxpayers to submit returns electronically, so every accountant should know how. A completely reasonable question arises - ? In accordance with the current legislation of the Russian Federation, declarations are submitted through a digital document management operator, with whom the taxpayer must have an appropriate agreement. There is an exception to the rule. Tax agents who are not VAT payers or are exempt from the mandatory payment of this budget payment can submit a paper form to the Federal Tax Service.
will help you cope with this task.

Declaration form and procedure for filling it out

To do so, you need to fill out the prescribed form, which consists of 12 sections. It is important to remember that most taxpayers do not have to complete the document in full.
The title page and the section with dashes are submitted by taxpayers who:

did not conduct any activity during the reporting period;
carried out operations that are not subject to VAT;
did not carry out activities on the territory of the Russian Federation;
carry out long-cycle operations (providing services or manufacturing products requires at least six months).

Everyone else fills out:

title page;
sections 1, 3, 8-12.

There are also special sections that are intended for:

section 2 – for tax agents;
sections 4-6 – for exporting companies;
section 7 – for transactions exempt from VAT.

To fill out the title page, which indicates:

Checkpoint (when filling out the individual entrepreneur document, this information is not indicated);
Full name of the enterprise or full name of the individual entrepreneur;
tax period code;
Federal Tax Service code ();
OKVED;
contact number;
signature of the person filling out the document;
stamp (if available).

It will tell you which sections need to be filled out and help you avoid making mistakes when filling it out. Next, let's start filling out the sections:

Section 1. Contains general information on the amount of tax to be paid or reimbursed. The taxpayer indicates the code OKTMO and KBK, the total amount in lines 030-050.
Section 2. It is completed by taxpayers who act as a tax agent;
Section 4. It is intended for organizations that have documentary evidence of the possibility of applying a 0% VAT rate;
Section 5. It must be completed by taxpayers who previously claimed a deduction and who became eligible for this benefit during the reporting period;
Section 6. To be completed if the company, for some reason, did not have time to prepare documents confirming the right to apply the zero rate during the reporting period.
Section 7. It is filled out in accordance with clauses 44-44.7 of the Instructions. Transactions exempt from VAT are grouped according to the codes specified in Appendix 1 to the Instructions.
Sections 8 and 9. Data from the purchase and sales ledger are reflected here.
Sections 10 and 11. Contains information about received and issued invoices (commission agents and agents, developer organizations, forwarders).
Section 12. It is filled out by enterprises and individual entrepreneurs exempt from VAT (for example, organizations or entrepreneurs working on the simplified tax system that issued an invoice with allocated VAT).

The procedure for filling out and submitting reports for entrepreneurs under the general regime is established by several chapters of the Tax Code of the Russian Federation. Largest number questions arise when drawing up individual entrepreneurs for VAT. The legislator established a complex payment mechanism, three rate options and a multi-stage deduction algorithm. In addition, in 2019 there was a transition to increased rate in 20 %. Understanding the system without the help of professional accountants has become even more difficult.

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

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 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, the requirements for the format must be observed (order of the Federal Tax Service of the Russian Federation No. ММВ-7-15/682@). 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 obligations are recalculated, an updated declaration is filled out.

Lawyers remind that a desk audit is recognized as the basis for requesting not only explanations, 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. 21-26/94330@ dated 12/09/2016. The document is an overview of errors and methods for correcting them.

Deadlines

The electronic report must be received by the regulatory authority by the 25th day of the month following the reporting quarter. Deadlines are strict, and lateness results in monetary penalties.

The taxpayer submits the updated declaration in digital format immediately after discrepancies are discovered. The law does not specify an exact period. If the entrepreneur edits the information before the 25th day of the month following the reporting quarter, fines will be avoided (). Explanations regarding the inspection's request must be submitted no later than 5 working days from the date of receipt of the request.

What are the consequences of violations?

The absence of a VAT declaration results in fines for the entrepreneur. The control service imposes sanctions taking into account the severity of the offense. Yes, late delivery zero declaration is punishable by a penalty of 1 thousand rubles. The basis is .

The fine for failure to submit a report is not collected if the violation is eliminated independently before detection by the inspectorate. In this case, by the time of correction, VAT must be included in the budget along with penalties (clause 3 of Article 81 of the Tax Code of the Russian Federation).

In other cases, delay is punishable by a penalty of 5% of the unpaid amount. Accruals are made for each month until the final fine reaches 30%.

Conclusion

Drawing up a VAT return requires the entrepreneur to have certain accounting knowledge. The merchant needs to accurately calculate the taxable base, collect primary documentation, reconcile with accounting books and control ratios, and then correctly fill out the electronic form. Special programs and clarifications from the Federal Tax Service of the Russian Federation will help to significantly simplify the procedure for drawing up a report.

VAT, or value added tax, is one of the most important taxes. There are certain dates when each taxpayer needs to report: submit returns and pay taxes. When is the deadline for filing a VAT return?

It should also be noted that they have been extended for 5 days. If the 25th falls on a day off, then the deadline for submitting declarations is extended to the next working day. For example, in 2015, April fell on a day off—Saturday. Accordingly, the deadline for filing a VAT return has moved to Monday, the 27th.

What has changed in declarations in recent years?

In 2015 tax office proposed, or rather, obliged taxpayers to submit returns electronically.

To do this, each individual entrepreneur and each organization working with VAT must purchase keys that contain information about the declarant. The Crypto-pro program must be installed on the computer, which will read the encrypted signature, verify it and send it further. As well as the Crypto-ARM program, which allows you to archive the sent file.

Sent declarations are tracked by a single portal, which identifies all violations of the declarant. Him on email information is immediately sent about what discrepancies are being discussed. Regardless of the size of the file being sent, all entries must be made.

Persons providing services as intermediaries may not work with VAT, but in any case must issue invoices.

Only tax agents provide a paper declaration, and not all persons.

Electronic reporting and electronic invoice are different things and should not be confused. Filing declarations electronically is the responsibility of the declarant, and submitting an electronic invoice is his right.

Deadlines for submitting VAT reports

The declaration itself is a document required to be submitted by all taxpayers. There are other VAT reports that have their own deadlines:

VAT – numbers quarterly.
Invoice journal – quarterly on the 20th.
Declaration of indirect taxes – on the 20th of every quarter.

Failure to submit a tax return on time entails penalties ranging from one thousand rubles.

It is advisable for an accountant to have a calendar that will remind him when the reporting date is due.

How to submit a VAT return?

Paper media: Word, Excel - have long since sunk into oblivion. You shouldn’t even try to submit a paper return. They simply won't accept her.

Each declaration must be signed with an electronic digital signature, which can be ordered at any certification center. The appropriate software must be installed on the computer.

After signing the document, it can be sent to tax authority. There is a single portal for accepting VAT returns. In case of small discrepancies, the program will automatically generate a report for you.

You can see errors in the report, correct them and resend the declaration.

It is advisable to send declarations several days before the reporting period. Otherwise, if errors are discovered, you simply will not have time to correct them, which will entail a fine.

Prepare your declarations in advance and submit them. The declaration is considered submitted if it was sent on the 25th before 24.00 Moscow time. Conscientious taxpayers save themselves from unnecessary expenses and obligations to once again communicate with the tax inspector.

Starting from the tax period for the first quarter of 2014, tax submission is made by taxpayers (including those who are tax agents), as well as persons specified in paragraph 5, only in the established format in electronic form via telecommunication channels through an electronic document management operator.

Thus, in accordance with paragraph 5 of the Code, not only taxpayers, but also persons who are not taxpayers or are taxpayers exempt from fulfilling the duties of a taxpayer or taxpayers selling goods, the sales transactions of which are not subject to taxation, if they issue an invoice to the buyer - invoices highlighting the tax amount, are required to submit tax return for taxes in electronic format.

At the same time, for organizations and individual entrepreneurs having a small number and a low level of income from operations for the sale of goods (works, services) or applying special tax regimes, the current legislation of the Russian Federation on taxes and fees provides for the possibility of exemption from the performance of taxpayer obligations related to the calculation and payment of VAT.

Thus, according to Article 119.1 of the Tax Code of the Russian Federation failure to comply with the order of presentation tax return in electronic form entails a fine in the amount 200 rubles
Responsibility for failure to submit a VAT return on time provided for in Article 119 of the Tax Code of the Russian Federation. The fine is 5 percent of the amount of tax not paid on time for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

For the purposes of applying Article 119.1 of the Tax Code of the Russian Federation, the procedure for submitting a tax return means the method of submitting a tax return (on paper or via the Internet). Therefore, submitting a VAT return on paper should be qualified as a violation of the procedure for submitting a tax return, for which a fine of 200 rubles is provided.

Note: This rule applies only to those who are required to submit a VAT return electronically

And another very important note! Establishing the fact of untimely submission of a VAT return in electronic form and the fact of timely submission of a paper version of this declaration is not a basis for holding the taxpayer liable under Article 119 of the Tax Code of the Russian Federation. Liability under this article may arise in the event that the taxpayer is late with both the electronic declaration and its paper version.

How to understand all the nuances of VAT calculation?

Name of work in the invoice;
New norm - old questions, or Again on determining the validity period of the right to deduction;
On the restoration of VAT on goods used in transactions taxed at a zero rate and not only...;
Reinstatement of VAT on goods shipped in export mode;
Internet conference « New order submission of VAT reports in electronic format”;
What's new in the VAT return;
New VAT return form: how to report correctly.

Materials from the People's Accounting Encyclopedia will also help a novice accountant understand the procedure for calculating VAT and reporting on this tax.

An organization on OSN can receive a VAT exemption from the beginning of any month, subject to the simultaneous fulfillment of certain conditions.