How to fill out a VAT return for exporters. Filling out a VAT return when exporting Fill out section 4 for VAT

tax amounts on transactions involving the sale of goods (works,

services), justification for applying a tax rate of 0

percentage for which is documented"

41. When filling out section 4 of the declaration, you must indicate the taxpayer’s TIN and KPP; page serial number.

41.1. Column 1 reflects transaction codes in accordance with Appendix No. 1 to this Procedure.

41.2. Column 2 for each transaction code reflects the tax bases for the expired tax period for which the declaration is submitted, taxed at a tax rate of 0 percent in accordance with paragraph 1 of Article 164 of the Code, paragraph 12 of Article 165 of the Code, Article 2 of the Agreement and (or) Article 4 Protocol, the validity of the application of which for the specified operation is documented in the prescribed manner.

41.3. Column 3 for each transaction code reflects tax deductions for transactions involving the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which is documented, including:

The amount of tax presented to the taxpayer when purchasing goods (work, services), property rights on the territory of the Russian Federation;

The amount of tax paid by the taxpayer when importing goods into the customs territory of the Russian Federation;

The amount of tax paid by the buyer - tax agent when purchasing goods (works, services);

The amount of tax presented to the taxpayer upon the acquisition in the territory of the Russian Federation of goods (works, services), property rights accepted for accounting in the period from January 1, 2007 to December 31, 2008 inclusive, and paid by him on the basis of a payment order for the transfer of funds funds in cases provided for by paragraph 4 of Article 168 of the Code and paragraph 2 of Article 172 of the Code;

The amount of tax previously calculated from the amounts of payment received before January 1, 2006, partial payment for upcoming supplies of goods (performance of work, provision of services), counted in the tax period when selling goods (work, services), justification for applying a tax rate of 0 percent which has been documented.

41.4. Column 4 for each transaction code reflects the amount of tax previously calculated for transactions involving the sale of goods (work, services), for which the justification for applying a tax rate of 0 percent was not previously documented, and included in the previous tax periods for the corresponding transaction code in the column 3 of section 6 of the declaration or in the corresponding column(s) of the section containing information on the amount of tax on transactions for the sale of goods (work, services), the application of the tax rate for which is not documented, of the corresponding declaration<*>.

41.5. Column 5 for each transaction code reflects the amount of tax previously accepted for deduction on goods (works, services), for which the justification for applying a tax rate of 0 percent was not previously documented, and included in previous tax periods for the corresponding transaction code in column 4 section 6 of the declaration or in the corresponding column(s) of the section containing information on the amount of tax on transactions for the sale of goods (works, services), the application of a tax rate of 0 percent for which is not documented, of the corresponding declaration<*>, and subject to payment to the budget.

41.6. Line 010 reflects the total amount of tax (the sum of the values ​​in columns 3 and 4, reduced by the amount of the values ​​in column 5), accepted for deduction on transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented.

The VAT declaration form for 2015, the procedure for filling it out and presentation formats were approved by order No. ММВ-7-3/558@ dated October 29, 2014. For your convenience, we have prepared a sample for filling out a VAT return.

By the way

You can check whether the VAT return is filled out correctly using the control ratios of VAT indicators (established by letter of the Federal Tax Service of Russia dated March 23, 2015 No. ГД-4-3/4550@).

Who fills out section 4

This section is filled out by companies that apply a 0% VAT rate if they have collected a supporting set of documents.

What to cover in section 4

At the top of section 4, the TIN, KPP and page serial number are indicated. The number of sheets in the section that is required is filled in. The following indicators are reflected in the lines of section 4 of the VAT return:

Line 010 — the corresponding transaction codes from Appendix No. 1 to the Filling Out Procedure. Next, for each code, fill in the following lines:

Line 020 — tax base, taxed at a rate of 0%, the validity of which for the specified operation is documented;

Line 030 — tax deductions for which the rate of 0% is confirmed, including:

• tax imposed upon the acquisition of goods (work, services), property rights in the territory of the Russian Federation;
• tax paid upon export;
• tax, as an agent when purchasing goods (works, services).

Line 040 — the amount of tax previously on sales transactions for which the validity of applying a 0% rate was not previously documented;

Line 050 - the amount of tax previously accepted for deduction, for which the validity of applying a 0% rate was not previously documented;

String 060 no need to fill out. This line is filled with the line 070 And 080 — adjustment of the tax base and deductions in connection with the return of goods. For the tax period in which such return of goods is recognized;

• line 100 — when the selling price increases for transactions with a confirmed rate of 0%;
• line 110 - when the selling price decreases.

By line 120 the total amount calculated for compensation under section 4 is reflected. It is calculated as follows - line 030 + line 040 - line 050 - line 080, provided that (line 030 + line 040) > (line 050 + page 080).

By line 130 — the amount of tax payable based on the results of section 4. It is calculated as follows: line 050 + line 080 - line 030 - line 040, provided that (line 030 + line 040)< (стр. 050 + стр. 080).

Can you please tell me whether the VAT amounts reflected in section 4 of the VAT return are taken from the purchase book? How to reflect them correctly in the purchase book? How are columns 2 and 3 formed? Is it possible to reflect confirmed VAT in the purchase book in one amount? What is a supporting document - a customs declaration?

Supplier invoices for goods that were subsequently sold for export are recorded in the purchase book in the quarter when a complete package of supporting documents was collected. Similar explanations are contained in the letter of the Federal Tax Service of Russia dated August 9, 2006 No. ШТ-6-03/786. If the supporting documents are collected, then each invoice is recorded in the purchase ledger.

In column 2 of section 4 of the VAT return, for each transaction code the tax bases are reflected for transactions involving the sale of goods (work, services), taxed in accordance with paragraph 1 of Article 164 of the Code, paragraph 12 of Article 165 of the Code, Article 2 of the Agreement and (or) Article 4 of the Protocol on a tax rate of 0 percent, the validity of the application of which for these transactions is documented in the prescribed manner in the tax period, information about which is reflected in the indicators “Reporting year” and “Tax period” of this section.

Column 3 - for each transaction code, tax deductions are reflected for transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented, including:

The amount of tax presented to the taxpayer when purchasing goods (work, services), property rights on the territory of the Russian Federation;
- the amount of tax paid by the taxpayer when importing goods into the customs territory of the Russian Federation;
- the amount of tax paid by the buyer - tax agent when purchasing goods (work, services).

The main documents that confirm the right to apply a zero VAT rate when exporting goods and when selling works (services) are:

The rationale for this position is given below in the materials of the Glavbukh System

To determine the amount of VAT to be deducted, an organization must maintain a purchase ledger. In the purchase book, buyers register electronic and (or) paper invoices issued by sellers (including adjustments, corrected ones).

Registration of invoices

Olga Tsibizova,

Transactions for which a 0 percent VAT rate is applied are listed in paragraph 1.

In particular, organizations have the right to apply a zero VAT rate when selling:

• goods in accordance with the customs export procedure (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation);
• works (services) related to the export of goods and import of goods into Russia (subclauses 2.1–3.1, clause 1, article 164 of the Tax Code of the Russian Federation).

Confirmation of the right to apply the zero VAT rate

To justify the application of a zero VAT rate, an organization must:

• collect a package of documents provided for in Article 165 of the Tax Code of the Russian Federation (clause 9 of Article 165 of the Tax Code of the Russian Federation);
• fill out the relevant sections of the VAT return and submit it to the tax office along with the collected package of documents (clause 10 of article 165 of the Tax Code of the Russian Federation).

The composition of the documents required to justify the zero VAT rate when exporting goods outside the Customs Union and when implementing work (services) related to the export (import) of goods depends on the type of transport used to transport the goods and on the type of work provided (services).

The main documents that confirm the right to apply a zero VAT rate when exporting goods and when implementing work (services) related to the export (import) of goods are:

• copies of transport, shipping and (or) other documents with marks from the relevant customs authorities. *

Deadline for submitting supporting documents

When implementing work (services) related to the export of goods (import of goods), the procedure for determining the 180-day period for submitting documents depends on the type of work (service) and on the type of transport using which the goods are transported.

Contract

A contract (copy of a contract) for the supply of exported goods or for the performance of work (provision of services) related to the export of goods (import of goods) is a mandatory document that is submitted to the tax office to confirm the right to apply the zero VAT rate.

When supplying goods for export, the organization is obliged to submit a contract concluded with a foreign counterparty (subclause 1, clause 1, article 165 of the Tax Code of the Russian Federation). If the organization does not have this document, for example, if goods are exported abroad, the buyer of which is a Russian organization, a zero VAT rate cannot be applied. Such clarifications are given in letters of the Ministry of Finance of Russia dated May 8, 2013 No. 03-07-08/16131, Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18594 (posted on the official website of the tax department in the section “Clarifications, mandatory for use by tax authorities").

If goods are sold through an intermediary, the exporting organization represents:

• mediation agreement;
• a contract between an intermediary and a foreign counterparty providing for the supply of goods belonging to the exporting organization.

This procedure is provided for by subparagraphs and paragraph 2 of Article 165 of the Tax Code of the Russian Federation.

When performing work or services related to the export of goods (import of goods), the following are provided:

• contracts concluded with Russian counterparties - if the customers of the work (services) are Russian organizations;
• contracts concluded with foreign counterparties - if the customers of work (services) are foreign organizations.

Transport and shipping documents

Submission to tax authorities of copies of transport, shipping and (or) other documents to confirm the right to apply a 0 percent VAT rate by participants in export-import transactions is mandatory.

1. When exporting goods in accordance with the customs export procedure. Documents must confirm the fact of export of goods outside of Russia. The exception is the export of goods by pipeline transport or via power lines - for such export options, copies of transport and shipping documents are not submitted (subclause 4, clause 1, article 165 of the Tax Code of the Russian Federation).

2. When selling services for the international transportation of goods.

When providing services related to the export of goods, documents must be prepared in the manner established for exporters (contain the same details and marks of customs authorities).

When providing services related to the import of goods into Russia (including through the territory of the member countries of the Customs Union), documents must be drawn up taking into account the following features:

• When importing goods by water vessels (sea, river, mixed navigation (river-sea)), a copy of the bill of lading, sea waybill or any other document confirming the fact of acceptance of goods for transportation is submitted to the tax office. In this case, in the column “Port of Loading” a place must be indicated that is located outside the customs territory of the Customs Union;
• when importing goods by air, a copy of the cargo invoice is submitted to the tax office, where an airport located outside the customs territory of the Customs Union is indicated as the loading (transshipment) airport;
• When importing goods by road, a copy of the transport, shipping and (or) other document with a Russian customs mark confirming the import of goods into Russia is submitted to the tax office.

When carrying out work (services) related to the import of goods by water vessels (sea, river, mixed navigation (river-sea)), a copy of the bill of lading, sea waybill or any other document confirming the fact of transportation of goods is submitted to the tax office. In this case, in the column “Port of Loading” a place must be indicated that is located outside of Russia, and the document itself must contain a mark from the customs office operating at the point of entry of goods.

5. When carrying out work (services) for the transportation of exported goods across the territory of Russia, inland water transport organizations submit copies of documents confirming the export of goods outside Russia to the tax inspectorate (subclause 3, clause 3.8, article 165 of the Tax Code of the Russian Federation).

Olga Tsibizova,

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

3. Order: Ministry of Finance of Russia dated October 15, 2009 No. 104N

On approval of the tax return form for value added tax and the procedure for filling it out

4. The declaration is drawn up on the basis of sales books, purchase books and data from the accounting registers of the taxpayer (tax agent), and in cases established by the Code - on the basis of data from the tax accounting registers of the taxpayer (tax agent). *

IX. Filling procedure

41.2. Column 2 for each transaction code reflects the tax bases for the expired tax period for which the declaration is submitted, taxed at a tax rate of 0 percent in accordance with paragraph 1 of Article 164 of the Code, paragraph 12 of Article 165 of the Code, Article 2 of the Agreement and (or) Article 4 Protocol, the validity of the application of which for the specified operation is documented in the prescribed manner. *

41.3. Column 3 for each transaction code reflects tax deductions for transactions involving the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which is documented, including: *

The amount of tax presented to the taxpayer when purchasing goods (work, services), property rights on the territory of the Russian Federation

The amount of tax paid by the taxpayer when importing goods into the customs territory of the Russian Federation;

The amount of tax paid by the buyer - tax agent when purchasing goods (work, services)

The amount of tax presented to the taxpayer upon the acquisition in the territory of the Russian Federation of goods (works, services), property rights accepted for accounting in the period from January 1, 2007 to December 31, 2008 inclusive, and paid by him on the basis of a payment order for the transfer of funds to cases provided for in paragraph 4 of Article 168 of the Code and paragraph 2 of Article 172 of the Code;
- the amount of tax previously calculated from the amounts of payment received before January 1, 2006, partial payment for upcoming deliveries of goods (performance of work, provision of services), counted in the tax period when selling goods (work, services), justification for applying a tax rate of 0 percent which has been documented. *

Special sections of the declaration

If an organization carries out the operations listed in paragraph 1 of Article 164 of the Tax Code of the Russian Federation, then it must fill out special sections of the VAT return provided for export transactions. The declaration form and the procedure for filling it out have been approved.

To reflect export transactions in the VAT return, the following are provided:

• Section 4 “Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented”; *
• Section 5 “Calculation of the amount of tax deductions for transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which was previously documented (not confirmed)”;
• Section 6 “Calculation of the amount of tax on transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is not documented.”

Completing section 4

Situation: how to reflect the amount of VAT on the cost of customs broker services in section 4 of the VAT return. Services related to customs clearance of exports of goods subject to VAT at rates of 18 and 10 percent

The amount of tax deduction for brokerage services must be distributed.

Nothing is said about the reflection of tax deductions for goods (work, services), which simultaneously relate to transactions with codes and , in the Procedure approved by Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.

However, in order to correctly fill out the declaration, the amount of such tax deductions should be distributed in proportion to the tax bases for transactions with codes 1010401 and 1010402.

To do this, use the following formulas:

The amounts of tax deductions received after distribution should be reflected in column 3 of section 4 of the VAT return according to the corresponding transaction code.

An example of reflecting in section 4 of a VAT return the amount of VAT on the cost of brokerage services related to the export of goods specified and not specified in paragraph 2 of Article 164 of the Tax Code of the Russian Federation

CJSC Alfa entered into a contract for the supply to Finland of:

• children's clothing made of natural sheepskin and rabbit (the VAT rate is set at 10 percent (paragraph 3, subparagraph 2, paragraph 2 of Article 164 of the Tax Code of the Russian Federation));
• products made of genuine leather and natural fur (the VAT rate is set at 18 percent).

The total cost of the export contract is 16,000,000 rubles. At the same time, the cost of children's clothing is 3,200,000 rubles, the cost of products made from genuine leather and natural fur is 12,800,000 rubles.

For customs clearance of goods, Alpha used the services of a customs broker. The cost of brokerage services amounted to 118,000 rubles, including VAT - 18,000 rubles.

Within the prescribed period, the organization collected all the necessary documents confirming the right to apply the zero tax rate. The Alpha accountant distributed the amount of VAT on the cost of brokerage services in proportion to the cost of children's clothing and products made from genuine leather and natural fur.

1) on the line with code 1010401 (sale of goods not specified in clause 2 of Article 164 of the Tax Code of the Russian Federation):

• in column 2 (tax base) – 12,800,000 rubles;
• in column 3 (tax deductions) – 14,400 rubles. (RUB 18,000 : RUB 16,000,000 ? RUB 12,800,000);

clause 2 art. 164 Tax Code of the Russian Federation):

• in column 2 (tax base) – RUB 3,200,000;
• in column 3 (tax deductions) – 3600 rubles. (RUB 18,000 – RUB 14,400).

An example of filling out a VAT return for export transactions

CJSC Alfa is registered in Moscow and is engaged in the production of furniture (OKVED code 36.1). The organization did not carry out any transactions on the domestic market that should be reflected in the VAT return for the first quarter of 2014.

Alpha has a long-term contract for the supply of furniture of its own production to Finland.

In January 2014, under this contract, Alpha supplied:

• children's beds (VAT rate - 10%) (paragraph 5, subparagraph 2, paragraph 2 of Article 164 of the Tax Code of the Russian Federation) - in the amount of 7,800,000 rubles;
• wooden cabinets (VAT rate - 18%) - in the amount of 10,000,000 rubles.

The total cost of the export contract was 17,800,000 rubles.

For customs clearance of goods, Alpha used the services of a customs broker. The cost of brokerage services amounted to 141,600 rubles, including VAT - 21,600 rubles.

In February 2014, the organization collected all the necessary documents confirming the right to apply a zero tax rate, and accepted for deduction the amount of input VAT presented to it when purchasing materials for the manufacture of export products:

• from the cost of materials for children's beds - 57,800 rubles;
• from the cost of materials for wooden cabinets - 89,350 rubles.

The Alpha accountant distributed the amount of VAT on the cost of brokerage services in proportion to the cost of children's beds and wooden cabinets. The amount of VAT accepted for deduction for each product item is:

• for cabinets - 12,135 rubles. (RUB 21,600 ? RUB 10,000,000: (RUB 7,800,000 + RUB 10,000,000));
• for beds – 9465 rub. (RUB 21,600 ? RUB 7,800,000: (RUB 7,800,000 + RUB 10,000,000)).

In February 2014, Alpha received an invoice for transportation costs (cost - 118,000 rubles, including VAT - 18,000 rubles) for an export transaction completed in November 2013. Then the organization sold products worth RUB 2,360,000. (including VAT – 360,000 rubles). A package of documents confirming the application of the 0 percent rate for this operation was collected in December 2013, the amount of the deduction is reflected in the VAT return for the fourth quarter of 2013.

In addition, in February 2014, Alpha expired the period (180 calendar days) allotted for collecting documents confirming the application of the zero VAT rate for the export transaction completed in the third quarter of 2013. The organization's accountant charged VAT at a rate of 18 percent on unconfirmed export proceeds. At the same time, he prepared an updated VAT return for the third quarter of 2013. In addition to the information previously reflected in the declaration, the accountant filled out section 6. In it, for the transaction with code 1010401, he showed the tax base (912,300 rubles), the accrued amount of VAT (164,214 rubles) and the amount of tax deduction (90,000 rubles).

The Alpha accountant began filling out the VAT return for the first quarter of 2014 with the title page. On it he indicated general information about the organization, as well as the tax inspectorate code and the code for the location of the organization - 400 (clause 25 of the Procedure approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n).

• – in column 2 (tax base) – 10,000,000 rubles;
• – in column 3 (tax deductions) – 101,485 rubles. (RUB 89,350 + RUB 12,135);

2) on the line with code 1010402 (sales of goods specified in clause 2 of Article 164 of the Tax Code of the Russian Federation):

• in column 2 (tax base) – RUB 7,800,000;
• in column 3 (tax deductions) – 67,265 rubles. (RUB 57,800 + (RUB 21,600 – RUB 12,135));

3) on line with code 10:

• RUB 168,750 – the amount of tax calculated for reduction under this section.

After this, the accountant filled out section 5. In it, he indicated the amount of VAT accepted for deduction on transport services in the amount of 18,000 rubles.

The accountant finished drawing up the declaration by filling out section 1. In it, he indicated the total amount of tax to be reimbursed according to the declaration - 186,750 rubles. (RUB 168,750 + RUB 18,000).

The VAT return for the first quarter of 2014, signed by the General Director of Alpha Lvov, was submitted by the organization to the tax office on April 17, 2014.

Olga Tsibizova,

Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

Line 050 for each transaction code reflects the amount of tax previously accepted for deduction on goods (work, services), for which the justification for applying a tax rate of 0 percent was not previously documented, and included in previous tax periods for the corresponding transaction code in line 040 section 6 of the declaration. 41.6. Lines 060 reflect the corresponding transaction codes in accordance with Appendix No. 1 to this Procedure. Lines 070 and 080 for each transaction code reflect the amounts of adjustment to the tax base and tax deductions in connection with the return of goods (rejection of goods (work, services)), for transactions for the sale of which the validity of applying a tax rate of 0 percent was previously documented.

Filling out section 4 VAT - line 030

VAT return Procedure for filling out section 4 of the VAT return For organizations carrying out export operations, there is a need to fill out 4-6 sections of the tax report. Thus, to register information about transactions with a confirmed right to use a zero rate, section 4 is used.

For transactions for which documents were prepared earlier, but the right to deduction has only now arisen, Section 5 applies. As for transactions for which the package of supporting documentation was not properly completed, the deadline for submission of which has expired, section No. 6 will need to be completed.

Tax payers have many questions when drawing up a declaration about how to fill out section 4 of the VAT return. VAT declaration section 4 - a sample will be presented below.

Filling out section 4 of the VAT return

The VAT tax base is calculated as the difference between the sales and purchase prices. 6. Sale of cars (clause 5.1 of Article 154 of the Tax Code of the Russian Federation). Sales of cars purchased from individuals who are not registered as VAT taxpayers in the Russian Federation.

The tax base for VAT is determined as the difference between the sales and purchase prices. More details about the application of paragraphs. 3-5.1 art. 154 of the Tax Code of the Russian Federation, read the article “The procedure for selling goods (property) purchased without VAT, including VAT.”

Assignment of property rights (clauses 2–4 of Article 155 of the Tax Code of the Russian Federation). This refers to the assignment of property rights and monetary claims.

The tax base is defined as the difference between income and expenses for the acquisition of property rights and monetary claims. Results In filling out line 030 of section 3 of the VAT return, the above types of revenues are involved, with the exception of those indicated in paragraphs.

2 and 3 of the above list.

How to fill out line 030 of section 3 of the VAT return

Add to favoritesSend by email Line 030 of the VAT return in section 3 is filled out by VAT payers who had sales during the reporting period, in respect of which the tax amount is determined at the calculated rate of 18/118. Let's look at the features of filling out this line. What is reflected in the columns of line 030 of the 3rd section of the VAT declaration Cases in which the tax base for VAT is taken into account together with the tax Results What is reflected in the columns of line 030 of the 3rd section of the VAT declaration In the VAT declaration, the title page and section are required to be completed 1.

Section 3 is not mandatory: it is not completed by taxpayers who had no sales during the reporting period. If the sale took place, then its amounts are shown in the specially designated lines of Section 3, divided by tax rates.

At what rate is line 020 of section 4 of the VAT declaration filled out?

Lines 110 for each transaction code reflect the corresponding amounts by which the tax base is adjusted (in the event of a decrease in the price of sold goods (work, services)) for transactions for the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which was previously documented was confirmed. The reflection is made in the declaration submitted for the tax period in which the taxpayer recognized such an increase (decrease) in the price of goods (work, services) sold.

Info

Order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3/) (see text in the previous edition) 41.8. The tax amount is subject to reflection on line 120 if the sum of the values ​​on lines 030 and 040 exceeds the sum of the values ​​on lines 050 and 080, and is calculated as the sum of the values ​​on lines 030 and 040, reduced by the sum of the values ​​on lines 050 and 080.

How to fill out line 030 of the VAT return correctly?

VAT. In this case, you will need to reflect the following data: p/n Line of the tax report What should be indicated 1 Line010 In section 4 of the VAT return, the transaction code must be reflected on line010; 2 Page020 Line 020 of section 4 of the VAT return is used to reflect information about the cost of goods sold, that is, the tax base necessary for the calculation; 3 Page030 Line 030 of section 4 of the VAT return is used to disclose information about the input value added tax, that is, the amount of tax deductions that will be used for confirmed transactions; 4 Line040 Tax previously accrued on unconfirmed export transactions with differentiation for each code used; 5 Page050 The amount of VAT previously accepted for deduction on unconfirmed transactions, that is, the amount of tax to be restored; 6 Line060 – Line080 Cost of defective products for which the bid was previously confirmed.

Line 030 of section 4 of the VAT return

The reflection is made in the declaration submitted for the tax period in which the taxpayer recognized such a return of goods (refusal of such goods (work, services)). (as amended by Order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3/) (see.

text in the previous edition) 41.7. Lines 090 reflect the corresponding transaction codes in accordance with Appendix No. 1 to this Procedure. Lines 100 for each transaction code reflect the corresponding amounts by which the tax base is adjusted (in the event of an increase in the price of sold goods (work, services)) for transactions for the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which was previously documented was confirmed.

Page 030 section 4 of the VAT return

VAT is filled out in relation to those transactions for the sale of goods for which the application of a 0% rate is confirmed. In this case, for each transaction code you must indicate (clause 41.2 of the Procedure for filling out a VAT return, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7- 3/ (hereinafter referred to as the Procedure): - in line 020 - the cost of goods sold, in respect of which the application of the 0% rate is confirmed (clause 41.2 of the Procedure); - in line 030 - amounts of input VAT accepted for deduction related to goods, sales which are reflected in line 020 (clause 41.3 of the Procedure). If in section 4 you reflect transactions for the sale of goods for which you were previously unable to confirm the export rate in a timely manner, you also need to fill out lines 040 and 050 of the declaration, indicating: - in line 040 - the amount of VAT previously accrued at a rate of 18% (10%) on previously unconfirmed exports.
The VAT return form for 2015, the procedure for filling it out and presentation formats were approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ For your convenience, we have prepared a sample for filling out a VAT return.

Attention

By the way, you can check whether the VAT return is filled out correctly using the control ratios of the VAT return indicators (established by letter of the Federal Tax Service of Russia dated March 23, 2015 No. GD-4-3/). Who fills out section 4 This section is filled out by companies that apply a 0% VAT rate, if a supporting set of documents has been collected.

What to include in section 4 At the top of section 4, the TIN, KPP and page serial number are indicated. The number of sheets in the section that is required is filled in.

The following indicators are reflected in the lines of section 4 of the VAT declaration: Line 010 - the corresponding transaction codes from Appendix No. 1 to the Filling Out Procedure.
This amount was previously indicated in line 030 of section 6 of the declaration (41.4 of the Procedure); - in line 050 - the amount of VAT previously accepted for deduction. You take this amount from line 040 of section 6 of the declaration, in which you reported on unconfirmed exports (41.5 of the Procedure). Lines 060-080 are intended to reflect the return of defective goods (transaction code 1010447, it must be indicated in line 060), in respect of which you We have previously confirmed the export VAT rate. In line 070 indicate the cost of defective goods, and in line 080 - the amount of VAT related to them, previously accepted for deduction (clause 41.6 of the Procedure). And lines 090-110 must be filled in in case of adjustment (line 100 - with an increase, line 110 - when the price of goods decreases, the application of a 0% rate on the sale of which you have already confirmed earlier. In line 090 you need to indicate the operation code 1010448 (p.

When to fill out section 4 of the VAT return

VAT payers, when applying a 0% VAT rate, are required to document the right to apply it. Transactions taxed at a rate of 0% are listed in paragraph 1 of Art. 164 Tax Code of the Russian Federation. This is mainly the export of goods and works (services).

The taxpayer is given 180 calendar days to collect supporting documents. The list of required documents and the date from which the deadline is counted are established in Art. 165 of the Tax Code of the Russian Federation and depend on the type of activity.

If all the necessary documents are collected within the prescribed period, section 4 is included in the VAT return. The section is completed for the quarter in which all documents are collected. The prepared package of documents or their register (clause 15 of Article 165 of the Tax Code of the Russian Federation) is submitted to the inspectorate along with the declaration.

Tax officials additionally ask you to enter data on confirmed exports into the PIK VAT program. Such an obligation is not established by law, but in order to avoid unnecessary nagging from inspectors, it is worth meeting them halfway.

If it was not possible to collect the necessary documents on time, then for the period in which the goods (work, services) were shipped, an updated declaration is submitted with Section 6 completed. The organization has the right to reduce the VAT calculated on unconfirmed exports by the amount of input VAT related to these operations ( clause 10 of article 171 of the Tax Code of the Russian Federation). In addition to the tax, penalties should be transferred to the budget. Penalties are accrued from the 181st day until the day the tax is paid or until the day the declaration is submitted, in which the 0% rate will be confirmed.

Procedure for filling out section 4 of the VAT return

The procedure for filling out section 4 of the VAT return was approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558 (hereinafter referred to as the Procedure).

Pages 010−030 indicate: transaction code, amount of sales at a 0% VAT rate, tax deductions related to these sales. The lines are filled in as many times as the number of types of transactions are confirmed in the reporting quarter. If transactions previously reflected in section 6 are declared, the tax accrued and accepted for deduction on such transactions is shown on pages 040−050.

Pages 060−080 of Section 4 reflect the change in the tax base and the restoration of deductions when returning goods whose export was previously confirmed.

If during the quarter an agreement was concluded to change the price of goods (work, services) sold, for which the rate was already justified, fill out pages 090−110.

Let's see how to fill out section 4 using an example:

LLC Priroda in the third quarter of 2018 collected documents confirming the export of raw materials in the amount of 3,000,000 rubles, including to Belarus - 1,000,000 rubles, to Estonia - 2,000,000 rubles. VAT deductible on these transactions amounted to 100,000 and 200,000 rubles. respectively.

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Documents were also collected on previously unconfirmed international cargo transportation services in the amount of 500,000 rubles, provided in the fourth quarter of 2017 (180 days expired in the second quarter of 2018). Section 6 of the declaration for the fourth quarter of 2017 reflected: line 030 - VAT accrual of RUB 90,000. (500,000 rubles × 18%), line 040 - VAT deductible 60,000 rubles.

Operation code selection

The transaction code is a mandatory element of section 4; without it, reports will not be accepted. The list of transaction codes declared in Section 4 of the VAT report is given in Section 3 of Appendix 1 to the Procedure. The codes are differentiated by type of activity, country of the counterparty, affiliation with it and other characteristics.

For example, the sale of raw materials to the EAEU countries corresponds to the code 1011427, the sale of similar goods to other countries is indicated by the code 1011422, and if the buyer is from an offshore included in the list of the Ministry of Finance by order No. 108n dated November 13, 2007, then on page 010 of section 4 of the tax return VAT code should be specified as 1011424.

Special codes have been introduced to reflect information about transactions with related parties, as well as for adjustments due to changes in the cost of goods (work, services) or returns.

Separate codes for re-export have not yet been established. The Federal Tax Service, in letter No. SD-4-3/532 dated January 16, 2018, recommends using codes for similar export transactions before making changes to the Procedure.

Since each type of activity may correspond to several transaction codes, when filling out reports, you must carefully study their list and select the correct code. In case of an error, you will have to submit a correction.

Deduction of input VAT on export

When selling goods (work, services) subject to VAT at a rate of 0%, sellers have the right to claim a VAT deduction for such transactions only during the period of confirmation of the preferential rate.

The exception is for exporters of non-commodity goods. From 07/01/2016 they can accept input VAT for deduction before export confirmation. In this case, the amount of tax deductions is reflected in section 3.

The list of raw materials was approved by Decree of the Government of the Russian Federation dated April 18, 2018 No. 466. The Decree came into force on July 1, 2018. Until this point, the list given in paragraph 10 of Art. 165 Tax Code of the Russian Federation.

Thus, exporters who deferred VAT deduction until confirmation of export, guided by clause 10 of Art. 165 of the Tax Code of the Russian Federation, has the right to claim a deduction for goods not included in the government’s list in the third quarter of 2018. Such comments were given by the Ministry of Finance in letter dated July 25, 2018 No. 03-07-08/52212.

VAT payers selling goods (work, services) using a 0% VAT rate are required to document the legality of its application. During the period when the necessary documents are collected, Section 4 is included in the VAT return. It indicates the tax base and deductions for each type of activity, as well as the adjustments made.

Along with the declaration, a package of supporting documents is submitted to the inspection. In addition to documents, tax officials ask you to enter information into the PIK VAT program. The legislation does not contain such a requirement, but if there is no desire to conflict with controllers, then it is better to meet them halfway.