Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrectly entered codes or violation of control ratios are the reason for refusing to accept the report, conducting a desk audit or bringing to administrative/tax liability.
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Regulations for submitting reports
According to the current tax legislation, all VAT returns must be submitted via TKS channels. When generating a report, it is necessary to monitor changes made by the Ministry of Finance to the electronic format of the document. To submit the declaration correctly, you should use only the current version of the report.
The VAT payer or tax agent is given 25 days after the end of the quarter to prepare a report.
Keep in mind: the use of a paper version of the VAT return is permitted only for those business entities that are legally exempt from tax or are not recognized as VAT payers and certain categories of tax agents.
Composition of the declaration
The quarterly VAT return contains two sections that must be completed:
- head (title page);
- the amount of VAT to be paid to the budget/refunded from the budget.
A reporting document with a simplified format (Title and Section 1 with dashes added) is submitted in the following cases:
- carrying out business transactions that are not subject to VAT during the reporting period;
- conducting activities outside Russian territory;
- the presence of production/commodity operations of a long period - when the final completion of work requires more than six months;
- a commercial entity applies special taxation regimes (Unified Agricultural Tax, UTII, PSN, simplified taxation system);
- when issuing an invoice with a dedicated tax by a taxpayer exempt from VAT.
If the specified prerequisites are present, sales amounts for preferential types of activities are entered in section 7 of the declaration.
For tax subjects conducting activities using VAT, it is mandatory to fill out all sections of the declaration that have the corresponding digital indicators:
Section 2– calculated VAT amounts for organizations/individual entrepreneurs having the status of tax agents;
Section 3– sales amounts subject to taxation;
Sections 4,5,6– used when there are business transactions with a zero tax rate or those that do not have a confirmed “zero” status;
Section 7– data on transactions exempt from VAT are indicated;
Sections 8 – 12 include a summary of information from the purchase book, sales book and invoice journal and are filled in by all VAT payers applying tax deductions.
Filling out sections of the declaration
The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in order No. ММВ-7-3/558 dated October 29, 2014.
Title page
The procedure for filling out the main sheet of the VAT return does not differ from the rules established for all types of reporting to the Federal Tax Service:
- Information about the payer’s TIN and KPP is written at the top of the sheet and does not differ from the information in the registration documents;
- The tax period is indicated by the code used for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
- Tax inspectorate code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website.
- The name of the business entity corresponds exactly to the name specified in the constituent documentation.
- OKVED code - the main type of activity according to the statistical code is indicated on the title page. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.
- Contact phone number, number of completed and submitted declaration sheets and applications.
The signature of the payer’s representative and the date of generation of the report are affixed to the title page. On the right side of the sheet there is space for confirming records of the authorized person of the tax service.
Section 1
Section 1 is the final section in which the VAT payer reports the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and information from section 3 of the declaration.
The sheet must indicate the code of the territorial entity (OKTMO) where the taxpayer operates and is registered. IN line 020 the KBK (budget classification code) is recorded for this type of tax. VAT payers are guided by the KBK for standard activities - 182 103 01 00001 1000 110. The KBK can be clarified in the latest edition of Order of the Ministry of Finance No. 65n dated 07/01/2013.
Attention: If the BCC is inaccurately indicated in the VAT return, the tax paid will not be credited to the taxpayer’s personal account and will be deposited in the accounts of the Federal Treasury until the identity of the payment is clarified. A penalty will be charged for late tax payment.
Line 030 is filled in only if the invoice is issued by a tax-beneficiary taxpayer exempt from VAT.
In lines 040 and 050 The amounts received for the tax calculation should be recorded. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040; if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.
Section 2
This section is required to be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, lessors and sellers of municipal property.
For each counterparty, a separate sheet of Section 2 is filled out, where its name, INN (if any), BCC and transaction code must be indicated.
When reselling confiscated goods or carrying out trade operations with foreign partners, tax agents fill out troki 080-100 Section 2 - the amount of shipment and the amounts received as an advance payment. The total amount payable by the tax agent is reflected in line 060 taking into account the values indicated in the following lines – 080 and 090. The amount of tax deduction for realized advances (line 100) reduces the final amount of VAT.
Section 3
The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, raises the most questions among accountants. Sequential filling of section lines looks like this:
- IN pp.010-040 reflects the amount of revenue from sales (for shipment), taxed, respectively, at the applicable tax and settlement rates. The amount recorded in these lines must be equal to the amount of income recorded in account 90.1 and shown in the calculation of income tax. If discrepancies are detected in the indicators in the declarations, the fiscal authorities will request explanations.
- Page 050 filled in in a special case - when an organization is sold as a complex of accounting assets. The tax base in this case is the book value of the property multiplied by a special adjustment indicator.
- Page 060 applies to production and construction organizations carrying out construction and installation work for their own needs. This line reproduces the cost of the work performed, which includes all actual costs incurred during construction or installation.
- Page 070– in the “Tax base” column in this line you should enter the amount of all cash receipts received on account of the upcoming deliveries. The VAT amount is calculated at the rate of 18/118 or 10/110, depending on the type of goods/services/work. If the sale occurs within 5 days after the prepayment “falls” into the current account, then this amount is not indicated in the declaration as an advance received.
In section 3 it is necessary to enter the VAT amounts, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total on line 080, with specification on lines 090 and 100.
On lines 105-109 data is entered on the adjustment of VAT amounts in accounting during the reporting period. This may be the erroneous application of a reduced tax rate, the wrongful classification of transactions as non-taxable, or the inability to confirm a zero rate.
The total amount of accrued VAT is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure should be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.
Lines 120-190(Column 3) are devoted to deductions that require the amount of VAT to be paid:
- The amount of deductions on line 120 is formed on the basis of invoices received from counterparties-suppliers and is equal to the amount of VAT in the purchase book.
- Line 130 is filled in similar to page 070, but contains data on the amount of tax paid to the supplier as an advance payment.
- Line 140 duplicates line 060 and reflects the tax calculated from the amount of actual costs when carrying out construction and installation work for the needs of the taxpayer.
- Lines 150 – 160 relate to foreign trade activities and amount to VAT paid at customs or accrued on the cost of goods imported into Russia from the Customs Union countries.
- In line 170 it is necessary to indicate the amount of VAT previously accrued on advances received if sales occurred in the reporting quarter.
- Line 180 is filled in by tax agents and contains the VAT amount indicated in line 060 of Section 2.
The result from adding the amounts of deductions for all legal reasons is recorded in line 190, and lines 200 and 210 are the result of performing arithmetic operations between lines 110 gr.5 and 190 gr.3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated VAT amount, you should fill out page 210 gr. 3, how VAT is refundable.
The tax amounts reflected in lines 200 or 210 of section 3 should fall into lines 040-050 of section 1.
The VAT return requires filling out two appendices to section 3. These forms are filled out:
- For fixed assets that are used in non-VAT taxable activities. An important condition is that the tax on these assets was previously accepted for deduction and is now subject to restoration within 10 years. The application reflects individually the type of OS, the date of commissioning, and the amount accepted for deduction for the current year. This application must be completed only in the 4th quarter return.
- For foreign companies operating in the Russian Federation through their own representative offices/branches.
Sections 4, 5, 6
These sections must be completed only by those payers who, in their activities, use the right to apply a zero VAT rate. The difference between the sections consists of some nuances:
- Section 4 filled out by a taxpayer who is able to document the lawful use of the 0% rate. Section 4 provides for mandatory reflection of the business transaction code, the amount of revenue received and the amount of the declared tax deduction.
- Section 6 is filled out in cases where, on the date of submission of the declaration, the taxpayer did not have time to collect a complete package of documents to confirm the benefit. Unjustified transactions are included in section 6, but can subsequently be accepted for reimbursement and transferred to section 4. For this, documentation is required.
- Section 5 will have to be completed by those “zeros” who previously claimed a deduction on documents, but received the right to apply a preferential rate only in this reporting period.
Important: if there are several grounds for applying Section 5, the taxpayer must fill out separately each reporting period when the deduction was claimed.
Section 7
This sheet is intended to transmit information on transactions that were carried out in the reporting quarter and, in accordance with Art. 149 clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instructions.
Only one condition must be met - the manufacture of products or the implementation of work is long-term in nature and will be completed in 6 calendar months.
Sections 8, 9
Relatively recently appeared sections provide for the inclusion in the declaration of information listed in the sales book/purchase book for the reporting period. In order for the fiscal authorities to automatically conduct a desk audit, these sheets indicate all the counterparties “included” in the tax registers for VAT.
According to the regulations in sections 8 and 9 information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods/services, amounts of revenue and accrued VAT should be disclosed.
Important: Electronic reporting modules make it possible to reconcile the data of sections 8 and 9 with counterparties before submitting the declaration. Otherwise, in the event of data discrepancies during cross-check with the Federal Tax Service, amounts to be deducted that do not correspond to the supplier’s sales book may be excluded from the calculation and the amount of VAT payable will increase.
In case of correction of data in previously declared invoices, the taxpayer is obliged to create attachments to sections 8 and 9.
Section 10, 11
These sheets are of a specific nature and must be issued only to business entities of several categories:
- commission agents and agents working for the benefit of third parties;
- persons providing forwarding services;
- developer companies.
IN sections 10-11 information from the journal of received and presented invoices with the amounts of VAT and taxable turnover must be listed.
Section 12
The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– availability of invoices with allocated VAT presented to counterparties.
Fill out the declaration sheets according to the general rules for all tax returns. rules.
On all sheets where there is a “Taxpayer Identification” field, put the code in it:
- 2 – if the organization produces agricultural goods;
- 3 – if the organization is a resident of a special (free) economic zone;
- 4 – if the organization operates in a new offshore hydrocarbon field;
- 5 – if the organization takes into account losses from transactions with securities and financial instruments of futures transactions (only in Appendix 4 to sheet 02);
- 1 – in all other cases.
Indicate income, expenses and other indicators on a cumulative basis from the beginning of the year (clause 2.1 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600). Some indicators must be indicated with a minus sign.
Who should fill out which sections and what is the frequency of their submission can be conveniently determined using tables.
When filling out your income tax return, start with the title page and supporting sections. In this case, auxiliary sections need to be filled out only if, at the end of the reporting period, there is data for which these sections are provided. In practice, most organizations usually have information that needs to be reflected in the following sections:
- Appendix 1 to sheet 02 “Income from sales and non-operating income”;
- Appendix 2 to sheet 02 “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses.”
After the necessary auxiliary sections have been completed, proceed to the main sections of the declaration:
- sheet 02“Calculation of corporate income tax”;
- section 1“The amount of tax payable to the budget, according to the taxpayer.”
At the same time, tax agents may not have the data to fill out sheet 02.
Situation: What income tax return indicators must be indicated with a minus sign?
With a minus sign, indicate the negative value of the tax base on line 100 of sheet 02.
To calculate income tax (line 120), a negative tax base is equal to zero.
This follows from the provisions of paragraph 5.5 of the Procedure, approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
In addition, the declaration provides a number of other lines that reflect losses, but indicate the indicators in them without the minus sign.
For example, indicate losses on line 360 of Appendix 3 to sheet 02 without a minus sign. And transfer the losses indicated on line 360 of Appendix 3 to sheet 02 of the declaration to line 050 of sheet 02 without a minus sign. This procedure is explained by the fact that in this way the current taxable profit (initially reduced by the entire amount of expenses) is restored. Therefore, line 060 of sheet 02 of the declaration, which indicates the total amount of profit (loss) from sales and non-sales transactions for the reporting (tax) period, is formed taking into account the addition of the indicator from line 050.
Such registration rules confirm the provisions of paragraphs 5.2 and 8.8 of the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
Situation: Where in the income tax return should I reflect the income received by an organization from sources outside of Russia, and the expenses associated with obtaining this income?
Show income and expenses related to sources outside of Russia together with other income and expenses and reflect them, respectively, in Appendices 1 and 2 to sheet 02 “Calculation of corporate income tax.”
Income and expenses expressed in foreign currency must be converted into rubles at the Bank of Russia exchange rate on the date of their recognition (clause 3 of Article 248, clause 5 of Article 252 of the Tax Code of the Russian Federation). The amount of tax paid (withheld) outside Russia and counted against the payment of tax to the federal and regional budgets should be reflected on lines 240–260 of sheet 02. However, in order take advantage of credit , you must fulfill the requirements established by Article 311 of the Tax Code of the Russian Federation. Namely, submit to the tax office documents confirming the payment (withholding) of tax abroad, and submit a special declaration .
Title page
On the title page of the income tax return, indicate basic information about the organization and the return being submitted.
TIN and checkpoint
At the top of the sheet, indicate the TIN and KPP of the organization.
Take the TIN and KPP from the registration notice issued by the Federal Tax Service of Russia upon registration. Fill in the cells provided for the TIN, starting with the first cell. Place dashes in the remaining free cells.
If the declaration is submitted by the largest taxpayer, indicate the checkpoint assigned by the interregional or interdistrict inspection (clause 5 of the appendix to the order of the Ministry of Finance of Russia dated July 11, 2005 No. 85n). Take it from the notice of registration as the largest taxpayer.
Correction number
If an organization submits a regular (first) income tax return for the reporting period, enter “0--” in the “Adjustment number” field.
If an organization has already submitted an income tax return, but wants to clarify (correct) any information for the same period, that is, it submits updated declaration , enter the serial number of the correction (for example, “1--” if this is the first clarification, “2--” for the second clarification, etc.).
Tax (reporting) period
In the line “Tax (reporting) period (code),” enter the code of the tax period for which the declaration is being submitted. This code depends not only on the period itself, but also on who submits the declaration. For example:
- code 21 – for the first quarter;
- code 37 – three months;
- code 59 – for three months for a consolidated group of taxpayers.
The full list of codes is given in Appendix 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
In the “Reporting year” line, reflect the year for which the declaration is being submitted. For example, if you file a 2015 return in 2016, enter “2015.”
Submitted to the tax authority
The income tax return must be submitted to the inspectorate at the location of the organization. If an organization is classified as the largest, it submits a declaration to the tax authority at the place of registration as the largest taxpayer (clause 1 of Article 289 of the Tax Code of the Russian Federation).
In the line “Submitted to the tax authority...” enter the four-digit inspection code. It is indicated in the document issued by the Federal Tax Service of Russia:
- notification of registration or
- notification of registration as a major taxpayer.
In the line “at location (accounting) (code)”, enter the code depending on the capacity in which the organization submits the declaration. So, for example, provide the code:
- 214 – if this is an ordinary organization;
- 226 – if the organization conducts medical or educational activities;
- 213 – if it is the largest taxpayer;
- 236 – if the organization provides social services to the population;
- 237 – if the organization is a resident of the territory of rapid socio-economic development
The lists of codes are given in Appendix 1 to the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, and in the letter of the Federal Tax Service of Russia dated March 2, 2015 No. ГД-4-3/3252.
Name of the organization
In the line “organization / separate division”, indicate the full name of the organization exactly as in the constituent documents. If the name is registered in Latin transcription, enter it.
OKVED
In the “Code of type of economic activity...” field, indicate the main code of the type of economic activity according to the OKVED or OKVED 2 classifiers. This code can be viewed in the extract from the Unified State Register of Legal Entities.
Reorganization or liquidation
If the reorganized organization did not submit a declaration for the last tax period before the date of deregistration, the successor organization must submit a declaration for it. The declaration must be submitted to the tax office at the location of the successor organization (or the place of registration of the largest taxpayer).
When filling out the title page of the declaration for the reorganized organization, the legal successor indicates:
- according to the details “at the location (registration)” - code “215” (at the location of the legal successor who is not the largest taxpayer) or “216” (at the place of registration of the legal successor who is the largest taxpayer);
- in the upper part of the title page - TIN and KPP of the successor organization;
- in the “organization/separate division” detail – the name of the reorganized organization or a separate division of the reorganized organization;
- in the details “TIN/KPP of the reorganized organization (separate division)” - respectively, the TIN and KPP of the reorganized organization.
In the “Form of reorganization, liquidation...” field, enter the code:
- 0 – upon liquidation;
- 1 – during reorganization in the form of transformation;
- 2 – during reorganization in the form of a merger;
- 3 – during reorganization in the form of division;
- 5 – during reorganization in the form of merger;
- 6 – in case of reorganization in the form of division with simultaneous acquisition.
These codes are given in Appendix 1 to the Procedure approved by Order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600.
This is provided for in paragraph 2.7 of the Procedure approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/600, and is confirmed by letter of the Federal Tax Service of Russia dated June 25, 2015 No. ГД-4-3/11051.
Telephone
In the line “Contact telephone number”, indicate the mobile or landline telephone number of the accountant and tax representative, that is, the one who prepared the declaration.
Appendix 3 to sheet 02
Appendix 3 to Sheet 02 is intended to reflect expenses for transactions that are recognized in a special manner for tax purposes. It is drawn up by organizations that, during the reporting period:
- sold depreciable property - lines 010–060;
- sold outstanding receivables – lines 100–150;
- incurred expenses for service industries and farms - lines 180–201;
- received income and incurred expenses under property trust management agreements – lines 210–230;
- sold land acquired during the period from January 1, 2007 to December 31, 2011 – lines 240–260.
First of all, check whether this particular application needs to be filled out, since the indicators from it are further used in other sheets of the declaration. For example:
- in Appendix 1 to sheet 02 - in lines 030, 100;
- in Appendix 2 to sheet 02 - in lines 080, 100;
- on sheet 02 – in line 050.
Lines 010–060 Sale of depreciable property
Fill in lines 010–060 if the organization sold depreciable property. See more details.How to account for income and expenses from the sale of depreciable property .
Reflect:
- on line 010 – how many depreciable assets were sold;
- on line 020 - how many of them were sold at a loss;
- on line 030 – proceeds from the sale of this property;
- on line 040 - the residual value of the sold property plus expenses associated with its sale;
- on line 050 – profit from the sale of depreciable property (excluding objects sold at a loss);
- on line 060 – separately losses from the sale of depreciable property.
Lines 100–150 Exercise of the right to claim debt
Complete lines 100–150 if the organization sold outstanding receivables. Indicators are filled in separately for debts sold before and after payment terms.
Amounts reflecting the sale of debts before payments are due, please indicate:
- on line 100 – revenue from sales (clause 1 of Article 279 of the Tax Code of the Russian Federation);
- on line 120 – the cost of realized rights;
- on line 140 - loss corresponding to the amount of interest calculated in accordance with Article 269 of the Tax Code of the Russian Federation.
Fill in line 150 only if the revenue (line 100) is less than the cost of debts sold (line 120) together with the recorded loss (line 140). To do this, calculate the line 150 indicator using the formula:
|
page 150 |
= |
page 120 |
– |
page 100 |
– |
page 140 |
If the value turns out to be zero, put dashes on line 150.
In declarations prepared for periods starting from January 1, 2015, transactions for the sale of debts after the payment terms are not reflected. Lines 160–170 are also not filled in.
Lines 180–201 Service industries and farms
Fill in lines 180–201 if the organization has service industries and facilities, including housing, communal and socio-cultural facilities. See more details.How to keep tax records of income and expenses of service industries and farms .
For all service industries and farms available in the organization, reflect:
- on line 180 – revenue from sales;
- on line 190 – expenses incurred.
For line 200, calculate the amount of losses using the formula:
|
page 200 |
= |
page 190 |
– |
page 180 |
Separately indicate on line 201 the amount of loss that is not taken into account for tax purposes.
Lines 210–230 Trust management of property
Fill in lines 210–230 if the organization operated under property trust management agreements (clauses 3, 4 of Article 276 of the Tax Code of the Russian Federation).
These lines do not indicate:
- results of trust management of securities;
- non-state pension funds – results of placement of pension reserves.
The founder of the trust management (beneficiary) must reflect:
- on line 210 – income under trust management agreements – proceeds from sales and non-operating income;
- on line 211 - separately non-operating income from line 210. Also include the amount from line 211 in line 100 of Appendix 1 to sheet 02;
- on line 220 – expenses under property trust management agreements;
- on line 221 - separately non-operating expenses from line 220. Also include the amount from line 221 in line 200 of Appendix 2 to sheet 02.
On line 230, calculate the amount of losses from the use of property transferred to trust management. This refers to losses that are not taken into account when taxing profits in cases where the beneficiary is not only the founder of the trust management.
Today, on the Internet and even in specialized magazines, you can easily find information on how to prepare a VAT Declaration in the 1C: Accounting 8, edition 3.0 program. Also, many resources have published articles about the organization of VAT accounting in this program and about the existing VAT accounting checks in the program and ways to find errors.
Therefore, in this article we will not once again describe in detail the principles of organizing VAT accounting in 1C: Accounting 8; we will only recall the main points:
- For VAT accounting, the program uses internal tables, which in 1C terms are called “Accumulation Registers”. These tables contain much more information than in the postings on account 19, which allows you to reflect in the program
- When posting documents, the program first performs movements in the registers, and based on the registers it generates postings for accounts 19 and 68.02;
- VAT reporting is generated ONLY according to register data. Therefore, if the user enters any manual entries into VAT accounts without reflecting them in the registers, these adjustments will not be reflected in the reporting.
- To check the correctness of VAT accounting (including the correspondence of data in registers and transactions), there are built-in reports - Express check of accounting, VAT accounting analysis.
However, the average accountant user is much more accustomed to working with “standard” accounting reports - Balance Sheet, Account Analysis. Therefore, it is natural that the accountant wants to compare the data in these reports with the data in the Declaration - in other words, check the VAT Declaration for turnover. And if the organization has simple VAT accounting - there is no separate accounting, no import/export, then the task of reconciling the Declaration with accounting is quite simple. But if some more complex situations arise in VAT accounting, users already have problems comparing data in accounting and data in the Declaration.
This article is intended to help accountants perform a “self-check” of filling out the VAT Return in the program. Thanks to this article, users will be able to:
- independently check the correctness of filling out the VAT Declaration and compliance of the data in it with accounting data;
- identify places where the data in the program registers diverges from the data in accounting.
Initial data
So, for example, let’s take an organization that is engaged in wholesale trade. The organization purchases goods both on the domestic market and through import. Goods can be sold at rates of 18% and 0%. At the same time, the organization maintains separate VAT accounting.
In the first quarter of 2017, the following transactions were recorded:
- Advances were issued to suppliers, invoices for advances were generated;
- Received advances from customers, generated invoices for advances;
- Goods were purchased for activities subject to 18% VAT;
- Goods were purchased for activities subject to 0% VAT;
- Imported goods were purchased, customs VAT was registered;
- Input VAT has been registered for the services of third-party organizations, which should be distributed to operations at 18% and 0%;
- A fixed asset was purchased at a VAT rate of 18%, the tax amount must be distributed among operations at different VAT rates;
- Goods were sold at a VAT rate of 18%;
- Goods were sold for activities subject to 0% VAT;
- Some of the goods on which VAT at a rate of 18% was previously accepted for deduction were sold at a rate of 0% - the restoration of VAT accepted for deduction is reflected;
- The shipment without transfer of ownership and then the sale of shipped goods are reflected;
- Confirmed 0% rate for sales;
- Regular VAT operations were completed - sales and purchase book entries were generated, VAT was distributed for transactions at 18% and 0%, purchase book entries were prepared for the 0% rate.
Checking reporting data
1.Verified data
After completing all regulatory VAT operations, the VAT Declaration is completed with us as follows:
Lines 010-100:
Lines 120-210:
Let's start checking the Declaration.
2.Check Section 4
To begin with, since we had sales at a 0% rate, let’s check the completion of Section 4 of the Declaration:
To do this, you need to compare the data in Section 4 with the turnover on account 19 according to the VAT accounting method “Blocked until confirmed 0%” in correspondence with account 68.02. To do this, we will generate an “Account Analysis” report for account 19, setting it to select by accounting method:
The credit turnover on account 68.02 in this report shows us the total amount of tax that “fell” on confirmed sales at a rate of 0%. This amount must match line 120 of Section 4 of the VAT Return.
3.Check Section 3
- Line 010
This line shows the amounts from the sale of goods, works, services at a rate of 18% and the amount of tax calculated from such transactions. Therefore, the tax amount for this line must correspond the amount of credit turnover on account 68.02 in correspondence with accounts 90.03 and 76.OT(shipments without transfer of title):
- Line 70
Line 070 indicates the amount of VAT on advances received from customers in the reporting period. Therefore, to check this amount it is necessary to look at credit turnover on account 68.02 in correspondence with account 76.AB:
- Line 080
The line should reflect the VAT amounts subject to recovery for various transactions. This line includes the amount of VAT on advances to suppliers credited in the reporting period, as well as the amount of VAT recovered when changing the purpose of use of valuables.
VAT on advances to suppliers is accounted for in account 76.VA, so we check the amount of credited VAT against the credit turnover of account 68.02 in correspondence with account 76.VA. The amounts of recovered VAT are reflected in accounting as credit turnover on account 68.02 in correspondence with subaccounts of account 19:
- Line 090
This line is a clarification to line 080 - the amounts of VAT on advances to suppliers credited in the reporting period are shown separately here:
- Line 120
How to check line 120 of the VAT return if the organization maintains separate accounting for VAT? The line must reflect the amount of tax on purchased goods, works, services, which is subject to deduction in the reporting period. Therefore, to check the value for this line, you need to turnover on the debit of account 68.02 in correspondence with accounts 19.01, 19.02, 19.03, 19.04, 19.07 subtract turnover on account 19 according to the VAT accounting method “Blocked until confirmation of 0%” in correspondence with account 68.02(the amount indicated in line 120 of Section 4 of the Declaration).
- Line 130
The line indicates the amount of VAT on advances issued to suppliers in the reporting period. We check the amounts of accrued VAT using debit turnover of account 68.02 in correspondence with account 76.VA:
- Line 150
Line 150 indicates the amount of VAT paid at customs when importing goods. The value in this line must match debit turnover on account 68.02 in correspondence with account 19.05:
- Line 160
The line is filled in with the amounts of VAT that our organization paid when importing goods from the countries of the Customs Union. This line is checked against debit turnover of account 68.02 in correspondence with account 19.10:
- Line 170
And finally, line 170 is filled in with VAT amounts on customer advances received during the reporting period. This value is reflected in accounting as debit turnover on account 68.02 in correspondence with account 76.AB:
4.Results of the inspection
If we put together all the checks for Section 3 and reflect them in the “Account Analysis” report for account 68.02, we will get this “coloring”:
Based on the results of the audit, we see that all the amounts reflected in the accounting “found” their place in the VAT Declaration. And each line from the Declaration, in turn, can be deciphered by us from the position of reflecting the data in accounting. Thus, we are convinced that all operations in the program are reflected correctly, without errors, the data in the registers and transactions match and, therefore, our VAT reporting is correct and reliable.
Summary
To summarize, you can display the methodology for reconciling the Declaration and accounting data in the form of a table:
|
Declaration line |
Accounting data |
|
|
Line 010, Section 3 |
Revolutions Dt 90.03 Kt 68.02 + Revolutions Dt 76.OT Kt 68.02 |
|
|
Line 070, Section 3 |
Speed Dt 76.AV Kt 68.02 |
|
|
Line 080, Section 3 |
Revolutions Dt 19(...) Kt 68.02 + Revolutions Dt 76.VA Kt 68.02 |
|
|
Line 090, Section 3 |
Speed Dt 76.VA Kt 68.02 |
|
|
Line 120, Section 3 |
Speed Dt 68.02 Kt 19(01, 02, 03, 04, 07) |
|
|
Line 130, Section 3 |
Speed Dt 68.02 Kt 76.VA |
|
|
Line 150, Section 3 |
Revolutions Dt 68.02 Kt 19.05 |
|
|
Line 160, Section 3 |
Revolutions Dt 68.02 Kt 19.10 |
|
|
Line 170, Section 3 |
Speed Dt 68.02 Kt 76.AV |
|
|
Line 120, Section 4 |
Turnover Dt 68.02 Kt 19 (according to the accounting method “Blocked until 0% is confirmed”) |
Of course, in the 1C: Accounting program 8, ed. 3.0, today a VAT accounting methodology has been implemented, which allows you to reflect even complex and non-standard VAT transactions in the simplest and most user-friendly way. At the same time, the system also contains many checks that help to avoid errors when reflecting transactions. However, unfortunately, everything cannot be foreseen and errors due to human factors can still occur.
The method for checking VAT reporting described in this article will help the user identify the presence of such errors in accounting and understand which sections of VAT accounting need to be double-checked. In addition, this method does not take much time - after spending literally half an hour, the accountant understands whether everything is correctly reflected in the program regarding VAT or whether he needs to double-check some points and start using tools for detailed analysis and searching for VAT errors.
This line reflects information about the current income tax, i.e. on the amount of income tax accrued for payment to the budget, reflected in the Tax Return for corporate income tax (clause 24 of PBU 18/02).
Method 1. Current income tax is recognized as income tax for tax purposes, determined based on the amount of conditional income tax expense (conditional income) adjusted for the amount of permanent tax liability (asset), increase or decrease in deferred tax asset and deferred tax liability. reporting period (clauses 21, 22 PBU 18/02).
In the absence of permanent differences, deductible temporary differences and taxable temporary differences that give rise to permanent tax liabilities (assets), deferred tax assets and deferred tax liabilities, the current income tax is equal to the conditional income tax expense (clause 21 of PBU 18 /02).
Method 2. From 01/01/2008, the current income tax can be determined on the basis of the Tax return for corporate income tax (line 180 of sheet 02) (clause 22 of PBU 18/02).
Note that this method does not relieve the organization from the need to reflect in accounting permanent and temporary differences, permanent tax liabilities and assets, as well as deferred tax liabilities and assets (clauses 3, 7, 14, 15 PBU 18/02.
Moreover, with any method of determination, the current income tax must be equal to the amount of income tax reflected in the Tax Return for corporate income tax and calculated according to tax accounting data.
The method for determining the amount of current income tax is fixed in the accounting policy of the organization (clause 22 of PBU 18/02).
The conditional income tax expense (income) is understood as a value defined as the product of accounting profit (loss) by the income tax rate. Conditional income tax expense (income) is reflected in account 99 “Profits and Losses” separately (in analytical accounting or in a separate sub-account) (clause 20 of PBU 18/02, Instructions for using the Chart of Accounts).
An organization can indicate for reference the amount of conditional income tax expense (income) in Form No. 2 (clause 25 of PBU 18/02).
The indicator in column 3 of line 150 (for the reporting period) is determined based on the indicators of conditional income tax expense (income) (recorded separately in account 99), adjusted to the amount of the balance of permanent tax liabilities and assets, an increase (decrease) in deferred tax assets and deferred tax obligations.
The balance of permanent tax liabilities and assets is determined as the difference between debit and credit turnover in account 99 (in separate accounting of permanent tax liabilities and assets) or as an indicator in line 200 “Fixed tax liabilities (assets)”. A positive balance means that liabilities are greater than assets and leads to increased payments to the budget. Therefore, when determining the current income tax, a positive balance increases the conditional income tax expense (income).
A negative balance means that liabilities are less than assets, and leads to a decrease in payments to the budget. Therefore, when determining the current income tax, it reduces the conditional income tax expense (income).
An increase in deferred tax assets is understood as a positive difference between debit and credit turnover in account 09 “Deferred tax assets” (indicator on line 141). An increase in deferred tax assets leads to an increase in payments to the budget, therefore, when adjusting, this amount should be added to the conditional income tax expense (income).
A decrease in deferred tax assets is understood as the negative difference between debit and credit turnover on account 09 (indicator on line 141 in parentheses). A decrease in deferred tax assets entails a decrease in payments to the budget, therefore, when determining the current income tax, this amount is deducted from the conditional income tax expense (income).
A decrease in deferred tax liabilities is understood as a negative difference between credit and debit turnover in account 77 “Deferred tax liabilities” (indicator on line 142). A decrease in deferred tax liabilities leads to an increase in payments to the budget, therefore, when adjusting, this amount should be added to the conditional income tax expense (income).
An increase in deferred tax liabilities is understood as a positive difference between credit and debit turnover on account 77 (the indicator on line 142 in parentheses). An increase in deferred tax liabilities entails a decrease in payments to the budget, therefore, when determining the current income tax, this amount is deducted from the conditional income tax expense (income).
The resulting current income tax indicator is indicated on line 150 in parentheses.
Explanation of the lines of the VAT declaration (Title page)
Correction number: if the declaration is submitted for the first time for a given period, then 0 — — is entered, if an updated (adjustment) declaration is submitted, the serial number of the adjustment is entered (1 — — if the first adjustment, 2 — — if the second, etc.)
Tax period (code): 21 – first quarter, 22 – second quarter, 23 – third quarter, 24 – fourth quarter
Provided to the tax authority (code) – the first four digits of the checkpoint are entered
By location (registration)– always set to 400
Decoding the lines of the VAT declaration (Section 1)
OKATO code – taken from Rosstat information letter
Budget Classification Code (BCC) – 18210301000011000110
Line 030– filled in by organizations that have the right not to charge VAT on sales (for example, organizations that apply a simplified taxation system), but still charge it.
Line 040– to be filled in if at the end of the quarter the organization is obliged to pay VAT to the budget. In the absence of export operations, this line is equal to line 230 of Section 3
Line 050– filled out if at the end of the quarter the organization incurred VAT for reimbursement from the budget. In the absence of export operations, this line is equal to line 240 of Section 3
Decoding the lines of the VAT declaration (section 3)
Line 010-040– to be filled in if in the current quarter we shipped valuables to the buyer or provided services. The column “Tax base” indicates the cost of valuables (services) without tax
Line 070– filled in if we received an advance from the buyer in the current quarter. The “Tax base” column indicates the amount of the advance received
Line 090 and 110– to be filled in if in the current quarter we received value (services) from the supplier on account of the advance payment previously paid to him. This indicates the amount of VAT that we previously accepted for deduction from this advance
Line 120= lines 010 to 040 + line 070 + line 090
Line 130– filled in if we received value (services) from the supplier in the current quarter.
To be completed only if an invoice has been received from the supplier.
Line 150– filled in if we paid an advance to the supplier in the current quarter
Line 200– filled in if in the current quarter we shipped valuables to the buyer or provided services on account of a previously received advance. This indicates the amount of VAT that we previously charged on this advance.
Line 220= line 130 + line 150 + line 200
Line 230= line 120 – line 220, if it turns out to be 0 rubles. or more. This amount goes to line 040 of Section 1
Line 240= line 120 – line 220, if it turns out to be less than 0 rub. This amount goes to line 050 of Section 1
Tax return for value added tax - VAT
the amount of tax payable to the budget on transactions,
taxed at the tax rates provided for in paragraphs
2 - 4 of Article 164 of the Tax Code of the Russian Federation"
INN and KPP of the taxpayer; page serial number.
38.1. Columns 3 and 5 on lines 010 - 040 reflect the tax base determined in accordance with Articles 153 - 157, paragraph 1 of Article 159 of the Code, and the amount of tax at the corresponding tax rate.
Lines 010 - 040 of section 3 of the declaration do not reflect transactions that are not subject to taxation (exempt from taxation), not recognized as an object of taxation, the place of sale of which is not recognized as the territory of the Russian Federation, taxed at a rate of 0 percent (including in the absence of confirmation of validity its application), as well as amounts of payment, partial payment received on account of upcoming deliveries of goods (performance of work, provision of services).
If the moment of determining the tax base is determined in accordance with paragraph 13 of Article 167 of the Code as the day of shipment (transfer) of goods (performance of work, provision of services), columns 3 and 5 on line 010 reflect, respectively, the tax base determined in accordance with Article 154 of the Code, and the amount of tax on the sale of goods (work, services), the duration of the production cycle of which is more than six months, according to the list determined by the Government of the Russian Federation.
The amount of tax reflected in lines 010 and 020 in column 5 of section 3 of the declaration when applying tax rates of 18 and 10 percent is calculated by multiplying the amount reflected in column 3 of section 3 of the declaration, respectively, by 18 or 10 and dividing by 100.
The amount of tax reflected on lines 030 and 040 in column 5 of section 3 of the declaration, when applying tax rates of 18/118 or 10/110, is calculated by multiplying the amount reflected in column 3 of section 3 of the declaration by 18 and dividing by 118 or multiplying by 10 and division by 110.
38.2. Columns 3 and 5 on line 050 reflect the tax base and the corresponding amount of tax upon the sale of the enterprise as a whole as a property complex, determined in accordance with Article 158 of the Code.
38.3. Columns 3 and 5 on line 060 reflect the tax base determined in accordance with paragraph 2 of Article 159 of the Code and the amount of tax calculated for construction and installation work performed for own consumption in accordance with paragraph 10 of Article 167 of the Code.
The amount of tax reflected on line 060 in column 5 of section 3 of the declaration when applying a tax rate of 18 percent is calculated by multiplying the amount reflected in column 3 of section 3 of the declaration by 18 and dividing by 100.
38.4. Columns 3 and 5 on line 070 reflect the amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights (except for amounts of payment, partial payment received by taxpayers determining the moment of determining the tax base in accordance with paragraph 13 of Article 167 of the Code) and the corresponding tax amounts.
On line 070, the successor(s) also reflect the amounts of advance or other payments on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights received by way of succession from a reorganized (reorganized) organization in accordance with paragraph 2 of Article 162.1 of the Code, taking into account the specifics established by paragraph 10 of Article 162.1 of the Code.
38.5. Columns 3 and 5 on line 080 reflect the amounts associated with settlements for payment for goods (work, services), increasing the tax base in accordance with Article 162 of the Code, and the amount of tax at the corresponding tax rate.
38.6. Column 5 on line 090 reflects the tax amounts subject to restoration based on the provisions of Chapter 21 of the Code.
Column 5 on line 090 and, in particular, column 5 on line 100 shall reflect the amount of tax presented upon the acquisition of goods (work, services) and previously legally accepted for deduction, subject to restoration when performing transactions for the sale of goods (work, services) ), taxed at a tax rate of 0 percent.
Column 5 on line 090 and, in particular, column 5 on line 110 shall reflect the amount of tax charged to the taxpayer-buyer when transferring the amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, subject to restoration in accordance with subparagraph 3 of paragraph 3 of Article 170 of the Code.
38.7. Column 5 on line 120 reflects the total amount of tax (the sum of the values in column 5 of lines 010 - 090), calculated taking into account the restored tax amounts for the tax period.
38.8. Column 3, lines 130 - 210, reflects the amounts of tax subject to deduction in accordance with Articles 171 and 172 of the Code, as well as in accordance with paragraph 8 of Section I “Procedure for applying indirect taxes when importing goods” (hereinafter referred to as Section I) of the Regulations.
In column 3, line 130, the taxpayer (legal successor who is a taxpayer during reorganization) reflects the amount of tax on the goods (work, services), fixed assets, intangible assets and property listed in paragraphs 1, 2, 4, 7, 11 of Article 171 of the Code rights acquired (received by the successor during reorganization, as well as by the taxpayer as a contribution (contribution) to the authorized (share) capital or fund) for the implementation of taxable transactions, accepted for deduction in the manner determined by paragraphs 5 and 7 of Article 162.1, taking into account the specifics established by paragraph 10 of Article 162.1 of the Code, paragraphs 1 and 8 of Article 172 of the Code, Article 3 of the Federal Law of July 22, 2005
N 119-FZ "On amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the recognition as invalid of certain provisions of acts of legislation of the Russian Federation on taxes and fees" (hereinafter referred to as Federal Law of July 22, 2005 N 119-FZ) ( Collection of Legislation of the Russian Federation, 2005, No. 30, Article 3130).
Column 3 on line 130 also reflects the amounts of tax accepted for deduction by the taxpayer-seller (with the exception of buyers of taxpayers acting as a tax agent), in the cases provided for in paragraph 5 of Article 171 of the Code, as well as the amounts of tax calculated and paid by the legal successor (seller ) from the corresponding amounts of advance or other payments provided for in paragraphs 2 and 3 of Article 162.1 of the Code, in cases of termination or change in the terms of the relevant agreement and the return by the successor (seller) of the corresponding amounts of advance payments to buyers in accordance with paragraph 4 of Article 162.1 of the Code.
Column 3 on line 130 also reflects the amount of tax on purchased goods (work, services), including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (work, services) of a long production cycle, subject to deduction in the manner prescribed by paragraph 7 of Article 172 of the Code.
Column 3 on line 130 also reflects the amount of tax on purchased equipment for installation, assembly work (installation) of this equipment, subject to deduction in accordance with the procedure provided for in paragraph 1 of Article 172 of the Code.
Along with this, column 3 on line 130 reflects the amounts of tax charged to the taxpayer for goods (works, services) purchased by him to perform construction and installation work, and the amounts of tax charged to the taxpayer when he acquired objects of unfinished capital construction, subject to deduction in accordance with the procedure , provided for in paragraph 5 of Article 172 of the Code, taking into account the specifics established by Article 3 of Federal Law of July 22, 2005 N 119-FZ.
Column 3 on line 130 and, in particular, on line 140 reflects the amounts of tax presented by contractors (customers-developers) when they carry out capital construction of fixed assets, accepted for deduction in the manner determined by paragraph 5 of Article 172 of the Code, taking into account features established by Article 3 of the Federal Law of July 22, 2005 N 119-FZ.
38.9. Column 3 on line 150 reflects the amount of tax charged to the buyer when transferring the amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, subject to deduction from the buyer in accordance with paragraph 12 of Article 171 and paragraph 9 Article 172 of the Code.
38.10. Column 3 on line 160 reflects the amount of tax calculated by the taxpayer in accordance with paragraph 10 of Article 167 of the Code (reflected on line 060 of section 3 of the declaration), subject to deduction in the manner established by paragraph two of paragraph 5 of Article 172 of the Code, at the time of determining the tax base in in accordance with paragraph 10 of Article 167 of the Code.
In column 3 on line 160, the legal successor shall reflect the amount of tax calculated by the reorganized (reorganized) organization in accordance with paragraph 10 of Article 167 of the Code (previously reflected in the corresponding line of section 3 of the declaration), after paying the tax on construction and installation work for its own consumption to the budget, on the basis of a declaration in accordance with Article 173 of the Code, taking into account the specifics established by paragraph three of paragraph 5 of Article 172 of the Code.
38.11. Column 3, lines 170 - 190, reflects the amount of tax paid when importing goods into the customs territory of the Russian Federation.
Column 3 on line 180 reflects the amounts of tax paid by the taxpayer to the customs authorities when importing goods into the customs territory of the Russian Federation in the customs regimes of release for domestic consumption, temporary import and processing outside the customs territory, subject to deduction in accordance with Articles 171 and 172 of the Code.
Column 3 on line 190 reflects the amount of tax actually paid by the taxpayer to the tax authorities when importing goods into the territory of the Russian Federation from the territory of the Republic of Belarus, subject to deduction on the basis of paragraph 8 of Section I of the Regulations in the manner established by Chapter 21 of the Code.
The tax amount in column 3 of lines 180 and 190 must correspond to the indicator in column 3 of line 170.
38.12. In column 3 on line 200, the seller reflects the amounts of tax calculated from the amounts of payment, partial payment received on account of upcoming deliveries of goods (work, services), the upcoming transfer of property rights, and reflected in line 070 of section 3 of the declaration, accepted for deduction from the date shipment of relevant goods (performance of work, provision of services) in accordance with paragraph 6 of Article 172 of the Code; for a reorganized (reorganized) organization - after transferring the debt to the legal successor (legal successors) in accordance with paragraph 1 of Article 162.1 of the Code.
Column 3 on line 200 also reflects the amounts of tax accepted for deduction from the legal successor, calculated and paid by the legal successor from the amounts of advance or other payments provided for in paragraph 2 of Article 162.1 of the Code, as well as specified in paragraph 3 of Article 162.1 of the Code, after the date of sale of the relevant goods (works, services).
38.13. In column 3, line 210, the taxpayer reflects the deductible amount of tax actually transferred by him to the budget as a buyer - tax agent in the manner prescribed by paragraphs 1, 3 - 5 of Article 174 of the Code, subject to the conditions established by paragraph 3 of Article 171, paragraph 4 Article 173 of the Code, and reflected in line (lines) 060 of section 2 of the declaration, for goods (work, services) accepted for accounting, property rights acquired to carry out transactions that are subject to taxation.
Column 3 on line 210 also reflects the amounts of tax accepted for deduction by the buyer, the taxpayer acting as a tax agent, in the cases provided for in paragraph 5 of Article 171 of the Code.
38.14. Column 3 on line 220 reflects the total amount of tax subject to deduction, defined as the sum of the values indicated in lines 130, 150 - 170, 200 and 210.
38.15. Column 3, line 230, reflects the total amount of tax calculated for payment to the budget for the tax period under section 3 of the declaration.
38.16. Column 3, line 240, reflects the total amount of tax calculated for reduction for the tax period under section 3 of the declaration.
