Deadlines for submitting VAT for the 3rd quarter. Accountants, lawyers, managers of individual entrepreneurs, LLC. Features of filling out the title page

Organizations and individual entrepreneurs must submit a VAT return for the 3rd quarter of 2016 no later than October 25, 2016. How to fill out a declaration? What sections should be included in the declaration for the 3rd quarter? In this article you will find a sample and example of filling.

Deadline for submitting the declaration for the 3rd quarter

The VAT return must be completed and submitted to the tax office no later than the 25th day of the month following the expired tax period (clause 5 of Article 174 of the Tax Code of the Russian Federation). The tax period for VAT is a quarter (Article 163 of the Tax Code of the Russian Federation). Accordingly, the VAT return for the 3rd quarter of 2016 must be submitted no later than October 25, 2016 (Tuesday).

Who should report

Organizations and individual entrepreneurs (including intermediaries) are required to submit a VAT return for the 3rd quarter of 2016 if they (clause 5 of Article 174, subclause 1 of clause 5 of Article 173 of the Tax Code of the Russian Federation):

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

If in the 3rd quarter of 2016 an organization or individual entrepreneur did not carry out any transactions subject to inclusion in VAT returns, then a declaration may not be generated. Instead, it is allowed to submit a simplified declaration to the Federal Tax Service in the form approved by Order of the Ministry of Finance of Russia dated July 10, 2007 No. 62n (letter of the Ministry of Finance of Russia dated March 10, 2010 No. 03-07-08/64). But you need to remember that in order to submit simplified VAT reporting, a number of additional conditions must be met. So, for example, there should be no movement of funds at all in current accounts and at the cash register. If these conditions are not met, then you need to submit a zero VAT return for the 3rd quarter of 2016.

Declaration form

The VAT return form for the 3rd quarter was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558. .

The declaration form consists of a title page and 12 sections.
As a general rule, as part of the VAT return for the third quarter of 2016, everyone must submit the title page and section 1 to the Federal Tax Service. The remaining sections should be included in the return for the third quarter only if there were transactions that need to be included in these sections. So, for example, section 9 needs to be filled out only if in the 3rd quarter there were transactions included in the sales book for this tax period.

Procedure for filling out the declaration

When filling out the declaration, you must use the data that is reflected (clause 5.1 of Article 174 of the Tax Code of the Russian Federation):

• in the purchase book and sales book (sections sections 8 and 9 of the declaration);
• in the log of received and issued invoices (sections 10 and 11 of the declaration;
• in issued invoices (section 12 of the declaration);
• in accounting and tax registers.

Title page

There should be no problems filling out the title page of the VAT return for the 3rd quarter of 2016. However, we suggest paying attention to the following indicators.

Correction number

If the declaration for the 3rd quarter of 2016 is submitted for the first time, then in the “Adjustment number” field, enter “0–”. If you are clarifying a previously declared VAT, then mark the adjustment number (“1–” is the first clarification, “2–” is the second, etc.).

Taxable period

In the “Tax period” field, mark the code “23”. This code corresponds to the VAT return for the 3rd quarter of 2016.
Please note that the codes are determined in accordance with Appendix 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

When you submit your declaration for the fourth quarter, you will need to indicate the code “24”.

Here is a sample title page of a VAT return for the 3rd quarter of 2016.

Sections 1 to 12

The remaining sections of the VAT return for the 3rd quarter of 2016 depend on who submits the declaration and what specific transactions were performed in the 3rd quarter of 2016. Let me explain.

Presentation method

The VAT return for the 3rd quarter of 2016 can be submitted to the Federal Tax Service only in electronic form through a special operator. Moreover, this has nothing to do with the number of employees. “Paper” VAT returns for the 3rd quarter of 2016 are considered unsubmitted (letter of the Federal Tax Service of Russia dated January 31, 2015 No. OA-4-17/1350). “On paper”, the VAT return for the 3rd quarter can only be submitted by tax agents who are not VAT payers and who do not conduct intermediary activities with the issuance of invoices on their own behalf (clause 5 of Article 174, clause 3 of Article 80 of the Tax Code of the Russian Federation) .

You must submit your VAT return for the 4th quarter of 2018 by January 25, 2019. The form has not changed, however, there are some points that you should pay special attention to; it is because of them that errors occur and the tax program does not accept reports.

The BukhSoft program generates all tax returns and calculations automatically. After preparation, the report is tested by all verification programs of the Federal Tax Service. You can check the report generated both in BukhSoft and in any other accounting program. Try it for free:

Check your VAT return

You must report for the 4th quarter using the VAT return form approved by Federal Tax Service order No. ММВ-7-3/558@ dated October 29, 2014, as amended by Federal Tax Service order No. ММВ-7-3/696@ dated December 20, 2016. Taxpayers submitted the same form for the 1st, 2nd and 3rd quarters of 2018.

Who files the VAT return?

VAT returns are submitted by companies and individual entrepreneurs, as well as intermediaries recognized as VAT payers. In addition, in some cases, the declaration is submitted by those who do not pay VAT (companies using the simplified tax system, for example), if they issued invoices with allocated VAT during the reporting period.

How to submit a VAT return for the 4th quarter of 2018?

VAT returns must be sent to tax authorities in electronic format via TKS almost always, with the exception of the cases described in paragraph 5 of Art. 174 Tax Code of the Russian Federation. Namely, those who are exempt from paying VAT, but acted as a tax agent for VAT during the reporting period, can report on paper. Submitting reports via the Internet with Bukhsoft is quick and convenient! Fill out your VAT return online using our cloud accounting service.

How do tax authorities check VAT returns?

When filling out the form, it is important to pay attention to some points. This is due to the fact that the declarations are checked automatically in a special tax program called ASK VAT. If there is even one small inaccuracy in the form, the program will not accept the submitted information.

Currently, the second version of the program has been developed and is being used - ASK VAT-2, which began operating in 2015. The program itself was introduced into the activities of the Tax Service in 2013 with the aim of automatic control over the payment of VAT.

In this program, tax inspectors can see whether there are discrepancies in the submitted reports between counterparties.

There are two types of discrepancies:

• Type “VAT” - both counterparties indicated completed transactions, but the amount of VAT in them does not agree.
• Type “Gap” - one of the counterparties filed a zero declaration, did not report at all, or there is no information about it in the register.

Whatever discrepancy is identified, the actions of the tax authorities are the same - request for clarification or a clarifying declaration. For the “VAT” type of discrepancy, as a rule, an explanation is sufficient; for a “Gap” discrepancy, you will have to submit a clarification. Without doing this, the company runs the risk of receiving from the Tax Service a notification about additional VAT assessment during a desk audit, or even about the start of an on-site tax audit.

As practice shows, discrepancies arise not because the company deliberately underestimated tax amounts, but because the program recognized as a discrepancy a transaction between counterparties reflected by them in different reporting periods. Requirements from tax authorities will come if the buyer reflected the deduction in the declaration later than the seller realized the sale. However, transferring the deduction is the right of the taxpayer (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).

What to pay attention to when filling out the VAT return 2018

Let's look at the important points that you should pay attention to when filling out the VAT return for the 4th quarter of 2018.

The total amount of calculated VAT is reflected on line 118 of Section 3. On line 125 you need to decipher the VAT presented by the contractor.

Line 110, plus lines in Section 3 - 041, 042, 115, 185 are filled in by organizations participating in the free economic zone.

In Appendix 1 of Section 3, there is no need to register all the addresses of real estate for which the organization restores tax for 10 years (clause 4 of Article 171.1 of the Tax Code of the Russian Federation). For each such object there is its own Appendix 1 to the declaration. Section 8 indicates the numbers of customs declarations broken down into 150 lines.

Section 9 contains line 035 “Registration number of the customs declaration”. This line does not need to be completed for those who import and export their goods. The line was created specifically for companies participating in the FEZ. They take information from their sales books and transfer it to declarations instead of invoice numbers.

The VAT form in 2018 must contain codes for non-taxable transactions entered into Section 7 of the declaration.

The types and deadlines for submitting tax and accounting reports in 2017 differ from the reporting of previous periods. All enterprises are required to submit annual reporting, regardless of the type of activity. The types, composition and timing of reporting for 2017 depend on the taxation system used by the enterprise and its legal form.

We will consider the composition of reporting to government authorities for Limited Liability Companies LLC on different taxation systems.

At the beginning of the year, all organizations need to start preparing their annual report for 2016. Annual reports must be submitted between January and the end of March 2017. The types and deadlines for submitting reports depend on what taxation system the company uses.

In 2017, organizations will have to submit annual financial statements for 2016, then monthly or quarterly tax returns to the Federal Tax Service and calculations of insurance contributions to funds based on the results of each quarter, half a year and 9 months. What reports are included in the reporting for LLCs under the general taxation system and special regimes (STS and UTII).

LLC on the general taxation system (OSNO)

Organizations take OSNO exams:

Accounting statements

• Balance sheet (OKUD 0710001)
• Financial results report (OKUD 0710002)
• Statement of changes in capital (OKUD 0710003)
• Cash flow statement (OKUD 0710004)
• Report on the intended use of funds (OKUD 0710006)
• Explanations to the balance sheet and income statement.

Tax reporting:

• VAT declaration
• Property tax declaration
• Transport tax declaration
• Land tax declaration
• 6-NDFL
• 2-NDFL
• Information on the average number of employees

Reporting to funds

• Calculation according to the RSV-1 form for 2016
• SZV-M
• Calculation according to form 4-FSS for 2016
• Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017)
• Confirmation of the main type of activity in the Social Insurance Fund

Financial statements

All organizations are required to submit annual financial statements. Reporting must be submitted to the Federal Tax Service and Rosstat.

Annual accounting (financial) statements consist of a balance sheet, a statement of financial results and appendices thereto. The composition of the reporting is approved by paragraph 1 of Article 14 of the Federal Law of December 6, 2011 No. 402-FZ. Small businesses are allowed to submit simplified reporting forms.

The deadline for submitting annual reports is established by subparagraph 5 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation and paragraph 2 of Article 18 of the Federal Law of December 6, 2011 No. 402-FZ.

The deadline for submitting annual reports for 2016 is 03/31/2017.

The deadline for submitting annual reports for 2017 is 04/02/2018*.

Tax reporting

VAT declaration

Organizations submit a VAT return based on the results of each quarter: for the 1st quarter, half a year, 9 months and a year. The deadlines and procedure for submitting a declaration, as well as paying tax, are specified in Article 174 of the Tax Code of the Russian Federation.

In 2017, the VAT return must be submitted within the following deadlines:

• for the fourth quarter of 2016 - until January 25, 2017;
• for the first quarter of 2017 - until April 25, 2017;
• for the second quarter of 2017 - until July 25, 2017;
• for the third quarter of 2017 - until October 25, 2017;
• for the fourth quarter of 2017 - until January 25, 2018.

Electronic VAT reporting

The VAT declaration is submitted via telecommunication channels in electronic form, through an electronic document management operator. This rule applies to all taxpayers, including tax agents who pay VAT.

Only tax agents who are not VAT payers or are exempt from VAT can submit a return on paper. In addition, they should not be the largest taxpayers, and the average number of their employees should not exceed 100 people. This procedure is defined in paragraph 5 of Article 174 of the Tax Code of the Russian Federation.

Payment of VAT

Payment of VAT is made in equal installments over three months following the reporting period - quarter. Payments must be sent by the 25th of each month. For example, tax for the first quarter of 2017 must be transferred from April to June, on the following dates:
until 04/25/2017, 05/25/2017, 06/27/2017*.

In addition, according to clause 5.2. Article 174 of the Tax Code of the Russian Federation, organizations that are not VAT payers and are not recognized as tax agents, if they issue invoices, are required to submit to the tax inspectorate a log of received and issued invoices in electronic form. Deadline – no later than the 20th day of the month following the expired tax period.

Income tax return

Income tax reporting is submitted quarterly: based on the results of the first quarter, half of the year,
9 months and a year. The deadlines for reporting income tax are established by Article 285 of the Tax Code of the Russian Federation.

In the income tax return, revenue and expenses are indicated on an accrual basis from the beginning of the year.

The reporting period for income tax is quarter or month. The tax period for income tax is one year. It is important not to be confused.

The deadlines and procedure for filing a declaration, as well as the deadlines for paying advance payments and taxes are established in Articles 287 and 289 of the Tax Code of the Russian Federation.

In 2017, the income tax return must be submitted:

• for 2016 - until March 28, 2017;
• for the first quarter of 2017 - until April 28, 2017;
• for the first half of 2017 - until July 28, 2017;
• for 9 months of 2017 - until October 30, 2017*.

Organizations that make monthly advance payments for income tax submit monthly declarations no later than the 28th day of the month following the reporting month. The deadlines for filing income tax returns are determined in paragraph 3, Article 289 and Article 287 of the Tax Code of the Russian Federation.

The income tax return must be submitted electronically via telecommunications channels through an electronic document management operator.

A paper income tax return can be submitted to an organization if the average number of employees is no more than 100 people.

Declaration on property tax of organizations

Corporate property tax is paid by companies that have property on their balance sheets. The tax period for corporate property tax is a calendar year.

Please note that starting from 2016, different tax periods apply when calculating property taxes.

If property tax is calculated based on cadastral value, the reporting periods for property tax will be: I, II and III quarters of the calendar year.

If property tax is calculated from its average annual value, the reporting periods will be the first quarter, half a year and nine months of the calendar year.

The terms and procedure for paying property taxes and advance payments are established by the constituent entities of the Russian Federation. Check with your state to see if you need to submit an estimate of advance property tax payments.

Calculation of advance payments for property tax must be submitted to the tax office quarterly. Based on the results of the first quarter, half a year, nine months, it must be submitted within 30 days after the end of the corresponding reporting period.

The deadline for submitting a property tax return for the year is established by Article 386 of the Tax Code of the Russian Federation.

Calculations of advance payments for property tax are submitted quarterly:

• for the first quarter of 2017 - until May 2, 2017*;
• for the first half of 2017 - until July 31, 2017;
• for 9 months of 2017 - until October 31, 2017.

If the number of employees is more than 100 people, the declaration must be submitted electronically.

Transport tax declaration

Only organizations that have a registered vehicle submit a transport tax return and pay the tax. According to Article 357 of the Tax Code of the Russian Federation.

The procedure and terms for payment of transport tax and advance payments are established by the laws of the constituent entities of the Russian Federation. The date for payment of transport tax at the end of the year cannot be set earlier than February 1, in accordance with paragraph 1 of Article 363 of the Tax Code of the Russian Federation.

The transport tax declaration is submitted 1 (one) time per year no later than February 1
in accordance with Article 363.1 of the Tax Code of the Russian Federation.

Land tax declaration

Organizations that own land plots recognized as objects of taxation are required to submit a Land Tax Declaration and pay this tax. Article 388 of the Tax Code of the Russian Federation.

The procedure and terms for payment of land tax and advance payments are determined and approved by the heads of municipalities. However, as a general rule, in accordance with Article 397 of the Tax Code of the Russian Federation, the tax payment date at the end of the year cannot be set earlier
1st of February.

The tax return for land tax is submitted 1 (one) time per year no later than
1st of February.

If the organization has more than 100 employees, the declaration must be submitted electronically.

Personal income tax reporting in 2017

All organizations with employees submit reporting to the tax office on personal income tax quarterly and annually.

Reporting on form 6-NDFL

Reporting to the Federal Tax Service on personal income tax in 2017 is submitted quarterly in form 6-NDFL. Clause 2 of Article 230 of the Tax Code of the Russian Federation.

Form 6-NDFL must be submitted in 2017:

• for 2016 - no later than April 3, 2017*;
• for the first quarter of 2017 - no later than May 2, 2017;
• for the first half of 2017 - no later than August 1, 2017;
• for 9 months of 2017 - no later than October 31, 2017.

Reporting in form 2-NDFL

In addition to reporting in Form 6-NDFL, organizations are required to submit a 2-NDFL certificate to the Federal Tax Service.
This certificate is submitted 1 (one) time per year.

Certificate 2-NDFL for 2016 must be submitted to the Federal Tax Service before 04/03/2017.*

Certificate 2-NDFL for 2017 must be submitted to the Federal Tax Service before 04/02/2018.*

If the number of individuals for whom information is submitted is up to 25 people, the organization has the right to submit reports on paper. If there are more than 25 people, you only need to report electronically.

Information on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service only 1 (one) time per year.

In 2017, information on the average number of employees must be submitted to the tax office no later than January 20, 2017.

Unified calculation of insurance premiums

A unified calculation of insurance premiums appears in the reporting of organizations from the 1st quarter
2017.

It appeared after the transfer of control over mandatory insurance contributions to the Federal Tax Service, which in 2016 all companies paid to the funds.

All organizations that have employees submit the calculations. Reporting is submitted to the INFS quarterly: based on the results of the first quarter, half year, nine months and calendar year.
In accordance with paragraph 7 of Article 431 of the Tax Code of the Russian Federation. Reporting must be provided in electronic format.

So, all organizations with employees submit a Unified calculation of insurance premiums:

• for the first quarter of 2017 - no later than April 30;
• for the second quarter of 2017 - no later than July 31*;
• for the third quarter of 2017 - no later than October 30.

Reporting to funds

Form RSV-1 for 2016 in the Pension Fund of Russia

In 2017, you need to submit a report to the Pension Fund on the RSV-1 form for 2016.

Deadline: no later than 02/15/2017 in paper form; no later than 02/20/2017 in electronic form.

Reporting is submitted electronically if the average number of employees is more than 25 people. If the company has less than 25 employees, reporting can be submitted on paper.

In the future, during 2017, the RSV-1 report does not need to be submitted quarterly to the Pension Fund. This report replaced the Unified Calculation of Insurance Premiums, which has been submitted quarterly to the Federal Tax Service since 2017.

Form SZV-M in the Pension Fund of Russia

Every month, organizations are required to report to the Pension Fund of Russia in the SZV-M form.

Reporting to the Pension Fund of Russia in 2017 in the SZV-M form must be submitted no later than the 15th day of the month following the reporting month.

Form 4-FSS

All organizations that have employees submit reports. Most organizations are required to submit reports electronically. Only organizations with an average headcount of less than 25 people can submit paper reports.

In 2017, you need to submit reports in Form 4-FSS for 2016 1 (one) time.

Further in 2017, there is no need to submit calculations using Form 4-FSS to the FSS. Instead of this form, new reporting has been introduced - “Unified calculation of employee insurance contributions”, which is submitted to the Federal Tax Service starting from the 1st quarter of 2017.

Calculation of contributions for compulsory industrial accident insurance
and occupational diseases

Reporting to the Social Insurance Fund is submitted quarterly: based on the results of the first quarter, half a year, nine months and a calendar year.

Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases for 2016 is submitted as part of the reporting on Form 4-FSS to the Social Insurance Fund.

In 2017, the Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases is submitted to the Social Insurance Fund. The calculation must be submitted to the Social Insurance Fund quarterly, starting
from the 1st quarter of 2017.

The deadlines for submitting reports are established by paragraph 1 of Article 24 of the Federal Law of July 24, 1998
No. 125-FZ.

Most organizations are required to submit reports electronically. If an organization has an average number of employees of more than 25 people, then it is necessary to submit reports electronically. If the company has less than 25 employees, reporting can be submitted on paper.

Calculation of contributions for compulsory insurance against industrial accidents and occupational diseases must be submitted in 2017:

• for the first quarter of 2017 - until April 20 (on paper), April 25 (electronically);
• for the first half of 2017 - until July 20 (on paper), July 25 (electronically);
• for 9 months of 2017 - until October 20 (on paper), October 25.

Confirmation of main activity

Every year, the organization is required to confirm its type of activity with the Social Insurance Fund. This requirement was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.

• application for confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses);
• calculation of contributions for compulsory insurance against industrial accidents and occupational diseases (from the 1st quarter of 2017).

Deadlines for submitting reports in 2017 for LLCs using the simplified tax system

Organizations that use the simplified tax system are exempt from paying VAT, income tax and property tax. The exception is the cases expressly specified in paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation.

Organizations using the simplified taxation system of the simplified tax system maintain accounting records and, like everyone else, they must submit annual financial statements to the Federal Tax Service and Rosstat.

All organizations that have employees are required to report to the Social Insurance Fund and the Pension Fund of the Russian Federation, regardless of the taxation system they use.

The Federal Tax Service must submit information about the average number of employees and certificates in forms 2-NDFL and 6-NDFL.

The reporting procedure, timing and composition of reporting to the Social Insurance Fund and the Federal Tax Service in forms 2-NDFL and 6-NDFL are discussed in this article above. They are the same as for organizing on OSNO.

Transport and land tax must be paid if the organization has property on its balance sheet that is subject to taxation.

A declaration under the simplified tax system is submitted 1 (one) time per year.

The simplified taxation system declaration for 2016 must be submitted by March 31, 2017, either in paper or electronic form. This period is established in Article 346.23 of the Tax Code of the Russian Federation.

Tax for 2016 must be transferred to the budget by March 31, 2017.

Organizations using the simplified tax system must pay advance tax payments in accordance with paragraph 7 of Article 346.21 of the Tax Code of the Russian Federation within the following periods:

• for the first quarter of 2017 - until April 25;
• for the first half of 2017 - until July 25;
• for 9 months of 2017 - until October 25.

Deadlines for submitting reports in 2017 for LLCs on UTII

Organizations on UTII do not pay profit tax, VAT and property tax in accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation. Other taxes must be paid in the general manner.

If the number of employees in an organization exceeds 100 people, then the organization cannot apply UTII.

Organizations on UTII submit the following reports:

• UTII declaration;
• information on the average number of employees;
• calculation according to form 4-FSS;
• confirmation of the main type of activity in the Social Insurance Fund;
• calculation according to the RSV-1 form;
• transport tax declaration;
• land tax declaration;
• 2-NDFL;
• 6-NDFL;
• accounting statements.

The UTII declaration is submitted quarterly:

• for the fourth quarter of 2016 - until January 20;
• for the first quarter of 2017 - until April 20;
• for the second quarter of 2017 - until July 20;
• for the third quarter of 2017 - until October 20.

Payment of UTII is made based on the results of each quarter by the 25th day of the month following the tax period.

If the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

New form "VAT Declaration" officially approved by the document Order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3/696@.

More information about using the “VAT Declaration” form:

• Control ratios of VAT declaration indicators updating

  For the first quarter of 2019, the VAT return is submitted with changes made to... for the first quarter of 2019, the VAT return is submitted with changes made to... filling out a new VAT return. But don’t forget: checking the tax return according to Control ratios... line 040 = KBK value for the VAT return, indicated in accordance with the codes... OKTMO is indicated * * * Control ratios for the VAT return have been updated. Upon delivery for...

• Requirement of the Federal Tax Service on compliance of lines 070 and 170 of section 3 of the VAT return within the framework of the chamber for the 1st quarter

  VAT return on line 070. To check the correctness of filling out line 070 of the VAT Tax Return... advances received (line 070 of the VAT return) with the amounts of VAT on advances accepted for... and the acceptance of VAT for deduction is reflected on line 170 VAT tax return in 1... receives advances (calculates VAT and indicates on line 070 of the VAT return), and in the other... will analyze all submitted VAT tax returns from the moment of state registration of our...

• VAT declaration: displaying data on experimental goods

  The obligation to submit a VAT return only in the established format in electronic form according to the TKS... 4, 5, 6 VAT returns, respectively. The tax agent is a VAT defaulter. It turns out somewhat differently... in the control ratios of the indicators of the VAT declaration, supplies are reflected by them in... the right. Let’s summarize what has been said (about filling out a VAT return by tax agents - “special regime officers” and... considered some issues related to filling out a VAT return by tax agents - buyers of goods, ...

• VAT declaration updated

  The form and format of the VAT declaration, the procedure for filling out the declaration has been adjusted. The reason for this was... the form and format of the VAT declaration, and the procedure for filling out the declaration was also adjusted. The reason for this was... filling out the declaration). Please note: transaction benefit codes for Sec. 7 VAT declarations are selected... from Appendix 1 to the Procedure for filling out the declaration. If... the taxpayer carried out transactions not subject to VAT, for each reflected...

• Explanations requested for the VAT return: actions of the taxpayer

  The tax authority, during the “camera review” of the VAT return filed by the taxpayer, may discover that...) information about these transactions in the VAT return filed by the taxpayer’s counterparty, or in... the transaction is missing in the counterparty’s VAT return; the counterparty did not submit a VAT return for the same reporting period; the counterparty submitted a tax return...

• Control ratios for VAT return indicators have been updated

  VAT declarations. Starting from the tax period for the first quarter of 2017, the VAT return... Sec. 2 VAT returns (clause 37.6 of the Procedure for filling out a VAT return). On line 070 tax... When filling out section. He will indicate 2 VAT returns: on line 060 – 3,600 ... VAT returns). For more information, see the consultation “On the restoration of VAT on fixed assets”. The Federal Tax Service, linking the declaration indicators... to the reporting year on the title page of the VAT declaration. The indicated codes reflect transactions that are not...

• Export: in which section of the VAT return should VAT charged on general business expenses accepted for accounting be reflected after July 1, 2016?

  Cars. In which section of the VAT return should the VAT claimed on general business expenses accepted... cars be reflected? In which section of the VAT return should the VAT claimed on general business expenses accepted...) be reflected? Rationale for the conclusion: The form of the VAT tax return (hereinafter referred to as the return), submitted by the taxpayer for the fourth quarter...%, is produced in section 4 of the VAT tax return (clause 41.3 of the Procedure). Different...

• What to do if your VAT return has not been accepted?

  Having drawn up and checked the VAT tax return, the accountant has one last step left - to send... Having drawn up and checked the VAT tax return, the accountant has only one last step - to send... in total, the reason for not accepting the declaration is indicated on the basis: “the declaration contains errors and not accepted... by the body." Example. The company submitted a VAT return within the deadlines established by law. 26 ... about the refusal to accept a tax return on the grounds: “the declaration contains errors and is not...

• About the “camera room” of the VAT return with preferential transactions

  The consultation will be about clarifications on conducting desk audits of VAT returns that reflect... the consultation will be about clarifications on conducting desk audits of VAT returns that reflect... taxes. The Federal Tax Service has issued recommendations on conducting desk audits of VAT returns that include reflected... reflected in Sect. 7 of the VAT tax return for the corresponding operation code (1010245 – ... associated with conducting desk audits of VAT returns that do not reflect...

• When you don’t have to submit a clarifying VAT return

  The need to submit an amended VAT return may cause... the need to submit an amended VAT return may cause... and oblige the accountant to submit an amended VAT return. In particular, if... in the last quarter, when the VAT return has already been submitted. Controllers... do not oblige the buyer to formulate a clarification of the VAT return. If in the adjustment document... after filing the adjustment. An adjusting VAT return is not required if the adjustment...

• What errors require a clarifying VAT return?

  They were identified after filing the VAT return; clarification is required. Let's figure it out... they were identified after filing the VAT return; clarification is required. Let's figure it out... and entail the need to submit a clarifying VAT return. An accountant can allow such... sales, and then in the VAT return. For example, the goods were shipped... most likely such an operation will be included in the VAT return for the 1st quarter of 2017... filing an updated return, since the determination of the VAT tax base is established on...

• An additional situation in which organizations and individual entrepreneurs using a special regime must submit a VAT return

  ... (as a tax agent) and submit a VAT return? To reasonably answer this... . Object of VAT taxation As is known, the objects of VAT taxation are transactions involving the sale of goods...; exemption from the obligations of a VAT taxpayer is provided, but not an exemption from obligations... a VAT taxpayer can submit a tax return to the tax authorities at the place of his registration... in Section 2 of the VAT tax return (Procedure for filling out a VAT return, approved by Order of the Federal Tax Service Russia...

• For transactions related to the provision of loans, is it necessary to reflect the “body” of the loan in section 7 of the VAT return?

  Loans, in section 7 of the VAT tax return, the “body” of the loan is not... loans, in section 7 of the VAT tax return, the “body” of the loan is not... . 149 of the Tax Code of the Russian Federation). The form of the VAT tax return (hereinafter referred to as the Declaration) and the procedure for filling it out... the VAT tax return, the procedure for filling it out, as well as the format for submitting the VAT tax return to... the composition of the VAT return submitted to the tax authorities when taxpayers carry out the relevant operations...

• Transfer of VAT deduction

  Deduction? How to carry forward the VAT deduction to subsequent tax periods? ... TRUIP, you can declare a deduction in the VAT return for the tax period, in... after the last day of the deadline for submitting the VAT return for this tax period, the buyer... tax period. The rule for transferring VAT deductions: when does it apply? At the same time... cases where a tax return is filed by the taxpayer three years after... April - the last day for submitting a VAT return). In May 2019 (after...

• Rate increases and other VAT changes

  Information: the reduction in the period for desk verification of a VAT declaration did not affect foreign organizations consisting... documents related to the VAT declaration are checked, but not the declaration itself. However, legislators are more likely to... gather until the end of the desk audit of the VAT declaration. But the possibility of such an extension... the maximum period for a desk audit of the VAT return itself would not change (not... tax audits conducted on the basis of VAT returns submitted to the tax authorities after...

Tax authorities are waiting for VAT returns for the 3rd quarter of 2017 until October 25. The form is the same, but there are dangerous errors that the checker will not miss. To help you, here is an example of filling out a VAT return for the 3rd quarter of 2017.

VAT return for the 3rd quarter of 2017: form (form)

The VAT return form, which must be used to report for the 3rd quarter of 2017, was approved by order of the Federal Tax Service dated October 29, 2014 No. MMV-7-3/ Tax officials updated the form and the procedure for filling it out by order dated December 20, 2016 No. MMV-7-3/

The new VAT declaration form is no longer new; it has been in effect since March 12, 2017. Organizations have already reported on it for the 1st and 2nd quarters. But just in case, update the program to send the declaration using a new form and in a new format. Inspectors will not accept the old form.

VAT return form for the 3rd quarter of 2017

You must submit your VAT return to the inspectorate electronically. Only tax agents who are exempt from paying tax can report on paper.

VAT return for the 3rd quarter of 2017: sample filling

Let us remind you what to pay attention to when filling out the form and provide a sample of filling it out.

The total amount of the calculated tax must now be indicated on line 118 of section 3, rather than on line 110.

In the new line 125, companies must decipher the VAT that the contractors presented.

Line 110, as well as other new lines of section 3 - 041, 042, 115, 185, are filled out by companies participating in the FEZ in the Kaliningrad region.

In Appendix 1 to Section 3, you no longer need to fill in the address of the property for which the company is reinstating VAT for 10 years (clause 4 of Article 171.1 of the Tax Code of the Russian Federation). For each object, include your Appendix 1 in the declaration, where you fill in the entry date and cost of the object, the start date of depreciation and other details.

In section 8, you must fill in the customs declaration number in each separate line 150.

In section 9, a new line 035 “Registration number of the customs declaration” has appeared. But ordinary companies that sell imported goods or export products do not fill out this line. The customs number will be filled in in the sales book, and then in the declaration of the SEZ company of the Kaliningrad region instead of the invoice number. Such changes will be made to the Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137.

The codes of non-taxable transactions have also changed, which are reflected in section 7 (Appendix 1 to the Procedure, approved by order No. ММВ7-3/). New codes have been added to the list for transactions that are not subject to VAT from October 1, 2016. Other codes have changed their name.

From sections 10 and 11, the Federal Tax Service removed the lines for the date of issuance and receipt of the invoice - 010.

Sample of filling out a VAT return for the 3rd quarter of 2017

Deductions in the VAT return for the 3rd quarter of 2017

Companies can claim more VAT deductions without worry. Over three months, the average share of deductions in accrued tax across the country increased from 87.8 to 87.9%. During this time, indicators have changed in almost all regions.

Safe share of deductions in the VAT return

The lowest safe share in the country is in the Khanty-Mansi and Yamalo-Nenets Autonomous Okrugs (66.5 and 69.6%). Although compared to the previous quarter, the figure increased by 0.4 and 0.9.

This quarter has three of the most favorable regions for deductions. These are the Nenets Autonomous Okrug (107.4%), Chechnya (107.1%) and the Amur Region (102.3%). For three quarters in a row, the share of deductions has been highest here.

In Moscow, deductions increased by 0.2% and amounted to 90%. In the Moscow region the dynamics are the opposite. Here the safe share decreased by 0.1 and is equal to 90.3. And in St. Petersburg the figure decreased - from 90.6 to 90.3%.

Companies are not required to remove deductions to meet the safe share. But be prepared to provide explanations if the reported figure is higher than the regional average.

The Code does not prohibit inspectors from calling a commission due to large deductions (Article 31 of the Tax Code of the Russian Federation). But tax officials do not have the right to demand an explanation at the desk, because large deductions are not a mistake or a contradiction (Article 88 of the Tax Code of the Russian Federation). If such a request is received, it is safer to at least answer briefly or explain that you are not obliged to provide explanations (see the opinions of tax officials below).

Alevtina Polyakova, 2nd class adviser to the State Civil Service of the Russian Federation:

“If the taxpayer has nothing to hide, then nothing prevents him from giving an explanation of the amount of VAT deductions. When a company does not respond to a request, this leads controllers to believe that it is an unscrupulous taxpayer. In addition, you will still need to explain things to tax inspectors later. If the company ignores the request or responds in a way that does not suit the inspectors, it will be invited to a commission.”

Vitaly Kritsky, 3rd class adviser to the State Civil Service of the Russian Federation:

“The company is not obliged to respond to demands that are not provided for by law. The list of what tax authorities can demand within the framework of the cameral is closed. And the requirement to explain high deductions is not included there. Therefore, you can not answer anything at all or write a counter question. Namely: on the basis of which articles of the Tax Code do inspectors request clarification. Or you can answer in monosyllables, literally in one sentence. It’s safe for the company, there are no consequences.”

Larisa Semina, 2nd class adviser to the State Civil Service of the Russian Federation:

“If you don’t respond to a request for high deductions, the company will be called to a commission. It’s better to answer, because it’s easier to do it on paper than when you sit in front of the inspector. In addition, the inspectorate may fine if the company ignores the request. In the request, the tax authorities will refer to the article under which they can punish.”