A VAT return is a standard reporting form that is filled out by VAT payers. How to correctly fill out a VAT return based on the results of the 1st quarter? In this material you will find step-by-step instructions with an example of filling out a declaration, general rules for filing reports, and you can also download a sample of filling out a VAT tax return and a blank form of the approved form.

Who is required to submit a VAT return in 2019

In accordance with paragraph 5 of Article 174 and paragraphs. 1 clause 5. Article 173 of the Tax Code of the Russian Federation for VAT the following are reported:

• organizations and individual entrepreneurs are VAT payers (firms and individual entrepreneurs that have switched to the simplified tax system, UTII, PSN, Unified Agricultural Tax or initially using these regimes do not pay this tax);
• tax agents;
• intermediaries who are not payers, who allocate VAT amounts in issued invoices.

It is handed over at the place of registration of the company or registration of the place of residence of the individual entrepreneur.

Deadline for filing VAT returns in 2019

In 2019, the deadlines are as follows:

Dates do not fall on weekends - there are no postponements. Thus, the deadline for submitting VAT for the 1st quarter of 2019 is April 25, 2019.

VAT return form for the 1st quarter of 2019

Approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/, must be filled out taking into account the changes made by Order of the Federal Tax Service of Russia dated December 28, 2018 N SA-7-3/ The sample for filling out the VAT return for the first quarter of 2019 takes into account the changes made by the order .

The report consists of a title page and 12 sections. It is necessary to fill out only the first sheet and Section 1. The remaining parts are filled out if the necessary conditions are met.

Since 2014, taxpayers and tax agents have been filing returns electronically. Previously, the report was submitted on paper if the number of employees did not exceed 100 people. This opportunity cannot be used again. But in special cases, paper reporting is still submitted.

It can be submitted on paper:

• tax agents - non-payers of VAT (special regimes) or who have received exemption from its payment;
• organizations and individual entrepreneurs are non-payers of VAT or have received an exemption from paying it, if at the same time:
  • they are not the largest taxpayers;
  • the number of employees is not more than 100;
  • they did not issue VAT invoices;
  • did not work on the basis of agency agreements (in the interests of other persons) using invoices.

Exemption from the duties of a tax payer can be obtained if, over the previous three months, sales revenue does not exceed 2 million rubles.

Fine for failure to submit a declaration in 2019

Fine according to Article 119 of the Tax Code of the Russian Federation— 5% of the tax amount not paid on time. It is provided both for failure to submit reports and for submitting them in another form.

General rules for filling out the declaration

1. Use only the approved form (if submitting on paper, filling out by hand or on a computer is acceptable - print only on one side of A4 sheet, do not staple).
2. Enter one indicator in each line, starting from the left edge, and put dashes in the remaining empty cells.
3. Indicate the amounts in full rubles, round up everything that is more than 50 kopecks, and discard anything less than 50 kopecks.
4. Fill out text lines in capital block letters (if by hand, then in black, purple or blue ink, if on a computer, in Courier New font size 16-18).

Filling out a VAT return in 2019: step-by-step instructions

Example: how to fill out a VAT return for the 1st quarter of 2019.

Step 1 - Title Page

• The TIN and KPP of the company are indicated at the top of the page, then they are automatically duplicated on each sheet of the document;
• adjustment number when submitting the primary declaration - three zeros;
• tax period code for the 1st quarter - 21. Other codes: 22 - 2nd quarter; 23 - 3rd quarter; 24 - 4th quarter. When submitting a declaration monthly and when liquidating a company, the codes are different;
• reporting year 2019;
• Each tax office has a unique four-digit code; you can find it out by contacting the Federal Tax Service: the first two digits are the region code, the second two digits are the inspection code. The declaration is submitted to the Federal Tax Service at the place of registration of the taxpayer;
• the taxpayer enters a code at the place of registration, which depends on his status. Codes in Appendix 3 of the Order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3/:

	At the place of registration of individual entrepreneurs
	At the place of registration of the organization - the largest taxpayer
	At the place of registration of an organization that is not the largest taxpayer
	At the place of registration of the legal successor who is not the largest taxpayer
	At the place of registration of the legal successor - the largest taxpayer
	At the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records
	At the location of the tax agent
	At the place of registration of the taxpayer when executing a production sharing agreement
	At the place of activity of the foreign organization through a branch of the foreign organization

VESNA LLC is a Russian company that is not a major taxpayer. Enters code 214.

Filling algorithm:

• enter the name of the company in the longest field of the title page of the declaration, skipping one cell between the words;
• The code of the type of economic activity can be found using the classifier. VESNA LLC produces corrugated cardboard. You can find out more about which OKVED code to put in your VAT return for the 1st quarter of 2019 using Order of Rosstandart dated January 31, 2014 N 14-st;
• phone number;
• number of pages in the declaration. VESNA LLC submits a VAT return for the 1st quarter of 2019 on 18 sheets;
• At the bottom of the title page, enter the full name of the taxpayer or his representative, put the filing date and signature.

Step 2 - Section 1

Line by line:

• in line 010 of the 1st section of the declaration, enter the code OKTMO. For example - 45908000 - municipal district "Cheryomushki" of Moscow;
• 020 - KBK for VAT on goods (works, services) that are sold on the territory of the Russian Federation. You will find the KBK for VAT 2019;
• 030 - accrued VAT under clause 5 of Article 173 of the Tax Code of the Russian Federation. This is a tax that is paid when an invoice is issued to the buyer with VAT included by persons who are not its payers, or exempt from payment, or when goods are sold that are not subject to tax. VESNA LLC fills this field with dashes;
• 040 - the final value of Section 3 of the declaration;
• 050 - the sum of the total values ​​from sections 4-6 of the declaration. VESNA LLC skips these sections - there is no tax base and tax payable at a zero rate, no amounts were generated for reimbursement from the budget in the quarter. There are dashes in the field;
• lines 060-080 are filled out only by participants in the investment partnership agreement (on the title page in the line “at the place of registration” code “227”). VESNA LLC puts dashes.

Section 2 is filled out by companies that act as tax agents. VESNA LLC skips this section.

Step 3 - Section 3

Line by line:

• 010-040 - tax base for the reporting quarter of 2019. LLC in the 1st quarter of 2019 sold goods that are taxed at a rate of 20%, therefore it fills out only line 010 in the declaration (in separate columns the tax base and the amount of VAT). In the remaining fields there are dashes;
• 070 - advance or other payments for upcoming deliveries of goods. During the reporting period, the organization received an advance against future supplies in the amount of 2,360,000 including VAT. In line 070, the tax base (1,800,000 rubles) and the tax itself (300,000 rubles) are entered separately in columns.
• 080-100 is a tax that is subject to restoration. In the example given, there are no such amounts - there are dashes in the fields;
• 105-109 - the amount of adjustments when selling goods, property rights or the enterprise as a whole.
• 110 - tax taking into account restoration (sum of the last columns of lines 010-080 of section 3 of the declaration);
• 120-185 - tax subject to deduction (Article 171 of the Tax Code of the Russian Federation, 172 of the Tax Code of the Russian Federation, clause 11 of Article 2 of the Protocol on Export and Import). In our example, line 120 is filled in - the amount of VAT paid when purchasing goods in the Russian Federation in accordance with Art. 171 of the Tax Code of the Russian Federation, as well as line 170. Please note that a new line 135 has appeared in the form.
• 190 - total deduction amount (sum of lines 120-180);
• 200 - the total amount of tax payable for the 1st quarter under section 3. The difference (positive) between the amount payable and the amount to be deducted is the difference between lines 110 and 190.
• 210 is the total amount to be reimbursed under section 3 of the VAT return for the 1st quarter of 2019. The line is filled in if the difference is negative.

The company fills out sections of the declaration from 4 to 6 when making sales in the reporting quarter, which are taxed at a preferential zero rate. Section 7 is issued for tax-free transactions, sales outside the territory of the Russian Federation, and prepayment of goods with a long production cycle. VESNA LLC did not carry out such operations in the 1st quarter of 2019.

Step 4 - Section 8

Section 8 contains values ​​and data from the purchase book for received invoices, the right to deduction for which arose in the reporting period. VESNA LLC has the right to deduct VAT, which was presented by the counterparty seller and included in the issued invoice, from the total amount payable.

Continued from Section 8

Line by line:

• 001 is a dash, since the declaration is primary. To be completed only when submitting a specified form;
• 005 — transaction number in the purchase book;
• 010 — code for the type of transaction in the purchase book. In the above case, code 01 is indicated.
• 020 — invoice number presented by the seller;
• 030 - date of issue of the invoice;
• 040-090 - filled in when correcting an invoice or issuing an adjustment invoice;
• 100 — payment document number.
• 110 - date of drawing up the payment order;
• 120 - date of acceptance of the goods for registration.
• 130 - INN and checkpoint of the seller;
• 140 - INN and checkpoint of the intermediary - not filled in;
• 150 - the customs declaration number is entered only when importing goods from other countries. We put dashes;
• 160 - settlement with the seller was made in Russian currency;
• 170 - purchase price according to invoice including tax;
• 180 — tax amount in rubles;
• 190 - the total amount of tax deductible according to the purchase book in the 4th quarter.

Step 5 - Section 9

Part 9 of the declaration includes information from the sales book - data on issued sales invoices that increase the tax base of the reporting quarter. It is imperative to reflect the prepayment for future delivery of goods in the amount of 2,360,000 rubles (including 18% VAT). The final page for the amount of transactions and tax is filled out once.

Section 9 on the first operation

Line by line:

• 001 - dash, since the declaration is primary (filled out only in the updated declaration);
• 005 — serial number of the transaction in the sales book;
• 010 — transaction type code in the sales book;
• 020 — number of the issued invoice;
• 030 — invoice date;
• 035 — registration number of the customs declaration;
• 036 (new line) - indicated during customs operations, codes are contained in the Commodity Nomenclature of the EAEU;
• 040-090 - fill in when correcting or issuing a corrective invoice;
• 100 - INN and checkpoint of the buyer.

• 110 - INN and checkpoint of the intermediary (not to be filled in);
• 120-130 - number and date of the payment document;
• 140 is the currency code.
• 150-160 — sales price including tax in the invoice currency and in rubles. Since the invoice is in rubles, we do not fill out line 150;
• 170-190 - sales cost without tax (separately at rates of 20, 18, 10 and 0%). All Section 9 transactions were carried out at a rate of 20%;
• 200-220 - the amount of VAT at rates of 20, 18 and 10% and the cost of sales exempt from tax. VESNA LLC fills in line 200.

Section 9 on second and subsequent operations

Almost completely duplicates the previous two pages, with the exception of the serial number of the transaction, date, buyer’s tax identification number and sale amount. For the third operation, code 02 from the sales book is indicated, since in this case the prepayment for upcoming deliveries is recorded. The filling principle is the same, but the values, dates and buyer details differ.

Section 9 Summary Indicators

• 230 — total cost of sales at a rate of 20% excluding VAT;
• 235 — total cost of sales at a rate of 18% excluding VAT
• 240 — total cost of sales — 10% excluding VAT;
• 250 — total cost of sales — 0% excluding VAT;
• 260 - tax at a rate of 20%;
• 265 - tax at the rate of 18%;
• 270 - tax at a rate of 10%;
• 280 is the amount exempt from tax.

Sections 10 and 11 of the declaration are filled out by commission agents and agents, developers, and companies working under a transport expedition agreement. Information is entered based on the invoice journal. Section 12 is issued by tax defaulters or persons exempt from paying it when they issue invoices with tax included. VESNA LLC leaves these sections blank.

VAT declaration for the 1st quarter of 2019, form (xls format)

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

By the 20th day of the month following the tax period (quarter).
If the last day of the deadline for filing a declaration falls on a weekend and (or) a non-working holiday, then the end of the deadline is considered to be the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
The declaration can be submitted by the taxpayer in person, or through his representative, or by mail, or via telecommunications channels (electronically).
The day of submission of the declaration to the tax authority is considered (clause 8 of the Procedure for filling out the declaration):

• date of receipt by the tax authority when presented in person or through a representative;
• the date of sending the postal item with a description of the attachment when it was sent by mail;
• date of dispatch via telecommunication channels, recorded in the confirmation of a specialized telecommunications operator, when transmitted via telecommunication channels.

For persons selling goods (work, services) not subject to VAT or exempt from fulfilling the duties of a VAT taxpayer under Art. 145 of the Tax Code of the Russian Federation, the deadlines for filing, in case they issue an invoice indicating the VAT amounts, are established in clause 5 of Art. 174 Tax Code of the Russian Federation. These persons are required to submit a tax return by the 20th day of the month following the tax period (quarter).
For persons who are not VAT taxpayers, if they issue an invoice indicating the VAT amounts, the issue of the deadline for submitting a tax return is controversial.
According to para. 6 clause 3 of the Procedure for filling out the declaration, VAT defaulters are required to submit a declaration if they issue an invoice indicating the VAT amounts.
Meanwhile, the responsibility provided for in Art. 119 of the Tax Code of the Russian Federation, for failure to submit a declaration within the prescribed period cannot be applied to these categories, since they are not recognized as VAT taxpayers. As the courts indicate, persons who are not VAT payers do not fall under the concept of taxpayers (tax agents) listed in paragraph 5 of Art. 174 Tax Code of the Russian Federation. Therefore, they are not required to submit a declaration. See on this issue Resolution of the Federal Antimonopoly Service of the West Siberian District dated April 26, 2007 N F04-2469/2007(33681-A70-6), F04-2469/2007(33930-A70-6), Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 30, 2007 No. 4544/07 in case No. A65-6621/2006-CA1-7 and others.
According to clause 4 of the Procedure for filling out the declaration, 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 Tax Code of the Russian Federation, on the basis of data from the tax accounting registers of the taxpayer (tax agent).
The general requirements that must be observed when filling out the declaration are given in section. II Procedure for filling out the declaration. They are as follows.
The declaration is filled out with a ballpoint or fountain pen, black, purple or blue. It is allowed to print out the declaration on a printer.
Moreover, if the declaration is submitted on paper, then it is submitted only in the form of an approved machine-oriented form.
Correcting errors with a corrective agent is not acceptable. Double-sided printing of a paper declaration is not permitted. It is not allowed to staple the declaration sheets, leading to damage to the paper.
Only one indicator is indicated in each field of the declaration. If the indicator is missing, you must put a dash. The fields are filled in with numerical values ​​from left to right.
The exception is for indicators whose values ​​are a date, a proper fraction, or a decimal fraction. A proper fraction or decimal in an approved machine-oriented form corresponds to two fields separated by either a "/" (slash) or a "." (dot) respectively. The first field corresponds to the numerator of the proper fraction (the whole part of the decimal), the second - to the denominator of the proper fraction (the fractional part of the decimal).
Fractional numeric indicators are filled in similarly to the rules for filling in integer numeric indicators. A situation may arise when there are more cells for indicating the fractional part than numbers. Then in this case a dash is placed in the last free cells.
To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by a dot.
The declaration has continuous numbering, which is entered in the "Page" field. after filling out all the sheets.
The OKATO Code indicator, which has eleven cells, is reflected from the first cell. If the declaration is filled out manually, then the text fields are filled in with capital printed characters. Unfilled cells are crossed out. In this case, the dash is a straight line drawn in the middle of the free cells along the entire length of the field.
If the declaration is filled out by machine, then Courier New font with a height of 16 - 18 points is used.
According to paragraph 17 of section. II The procedure for filling out the declaration, all values ​​of the cost indicators of the Declaration are indicated in full rubles. Indicator values ​​are less than 50 kopecks. are discarded, and 50 kopecks. and more are rounded up to the full ruble.

The VAT return consists of the following sections:

Title page is filled out by the taxpayer, except for the section “To be filled out by a tax authority employee.”
The TIN and KPP are indicated on all sheets at the top of the declaration. If an organization’s TIN consists of 10 characters, then in the area reserved for recording the “TIN” indicator and consisting of 12 cells, zeros are entered in the first two cells.
TIN and KPP for a Russian organization are indicated according to:

• Certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at its location on the territory of the Russian Federation in form N 12-1-7, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12/309;
• Certificate of registration of a legal entity with the tax authority at its location on the territory of the Russian Federation in form N 09-1-2, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09/178.

INN and KPP for the largest taxpayers are indicated according to:

• Certificate of registration with the tax authority as the largest taxpayer of a legal entity formed in accordance with the legislation of the Russian Federation, in form N 9-KNS, approved by Order of the Ministry of Taxes of Russia dated August 31, 2001 N BG-3-09/319;
• Notification of registration with the tax authority of a legal entity as a major taxpayer in form N 9-KNU, approved by Order of the Federal Tax Service of Russia dated April 26, 2005 N SAE-3-09/178@.

INN and KPP for a foreign organization operating on the territory of the Russian Federation are indicated at the location of the branch of the foreign organization or at the location of the real estate and vehicles of the foreign organization that has real estate and vehicles on the territory of the Russian Federation, according to:

• Certificate of registration with the tax authority in form N 2401IMD;
• Information letter on registration with the tax authority of a branch of a foreign organization in form N 2201I, approved by Order of the Ministry of Taxes and Taxes of Russia dated April 7, 2000 N AP-3-06/124.

For an individual, the TIN is indicated in accordance with the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in form N 12-2-4, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12/309, or in form N 09-2-2, approved by Order of the Ministry of Taxes and Taxes of Russia dated 03.03.2004 N BG-3-09/178.
When submitting the primary declaration in the area of ​​the indicator "Adjustment number", code 0 is indicated in the first cell. If an updated declaration is submitted, then code 1 is indicated in the first cell.
In the "Tax period" zone, the code is indicated in accordance with the codes given in Appendix No. 3 to the Procedure for filling out the declaration. The code of the tax authority to which the Declaration is submitted is indicated in the documents given in paragraph 20 of section. III Procedure for filling out a tax return.
In the indicator "At the location (accounting) (code)" code 400 is indicated (at the place of registration of the taxpayer).
Below is the full name of the Russian organization (or the name of a branch of a foreign organization operating on the territory of the Russian Federation) in accordance with the constituent documents. If the taxpayer is an individual entrepreneur or an individual acting as a tax agent, then his last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document) are indicated.
The code for the type of economic activity of the taxpayer is indicated in accordance with the All-Russian Classifier of Types of Economic Activities OK 029-2001 (OKVED), introduced by Resolution of the State Committee of the Russian Federation for Standardization and Metrology dated November 6, 2001 N 454-st.
In addition, the title page of the declaration indicates the taxpayer's contact telephone number, the number of pages on which the declaration is drawn up, and the number of sheets of supporting documents or copies thereof, including documents or copies thereof confirming the authority of the taxpayer's representative attached to the declaration.
For organizations, the accuracy and completeness of the information specified in the tax return is confirmed by the signature of the head of the organization, indicating his last name, first name, and patronymic. The date of signing the declaration is indicated and certified with a seal.
Individual entrepreneurs and individuals who are not recognized as individual entrepreneurs confirm the accuracy and completeness of the information with their signature and the date of signing.
If a tax return is submitted by a representative of the taxpayer - an individual or a legal entity, then in the "Representative" field, respectively, either the last name, first name, patronymic, or the full name of the organization is indicated.
When submitting a declaration by a taxpayer's representative - an individual, the personal signature of the taxpayer's representative, the date of signing, and also indicate the type of document confirming the authority of the taxpayer's representative.
When submitting a declaration by a representative of the taxpayer - a legal entity, the signature of the head of the authorized person, certified by the seal of the legal entity - the representative of the taxpayer, and the date of signing are affixed.
The line “Name of the document confirming the authority of the taxpayer’s representative” indicates the type of document confirming the authority of the taxpayer’s representative.

Section 1 "The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer".

This section is required to be completed by all taxpayers. Line 030 “The amount of tax calculated for payment to the budget, in accordance with paragraph 5 of Article 173 of the Tax Code of the Russian Federation” is filled in in the case of issuing an invoice with the allocation of the amount by persons who are not VAT payers, are either exempt from paying tax, or sell goods (works, services) that are not subject to VAT. This amount is subject to payment to the budget according to a special rule in accordance with clause 4 of Art. 174 of the Tax Code of the Russian Federation, i.e. at the end of each tax period based on the corresponding sales of goods (work, services) for the expired tax period no later than the 20th day of the month following the expired tax period.
The OKATO code is indicated on line 010. It is filled out in accordance with the All-Russian Classifier of Objects of Administrative-Territorial Division OK 019-95, approved by Resolution of the State Standard of Russia dated July 31, 1995 N 413.
Line 020 indicates the budget classification code (KBK).
Line 040 indicates the amount of tax calculated for payment to the budget. Line 050 indicates the amount of tax to be refunded from the budget. Thus, lines 040 and 050 are filled in depending on the situation. The data specified in line 040 or 050 of section. 1 of the declaration, is formed according to the data reflected in section. 3 declarations.
When filling out lines 040 and 050, the following equalities must be met:
If ((page 230 section 3 + page 020 section 6) - (page 240 section 3 + page 010 section 4 + page 010 section 5 (according to group 3 and group 5) + page 030 section 6)) > or = 0, then line 040 is filled in.
If ((page 230 section 3 + page 020 section 6) - (page 240 section 3 + page 010 section 4 + page 010 section 5 (according to group 3 and group 5) + page 030 section 6))< 0, то заполняется строка 050.
If, as a result of calculations based on the results of the tax period, line 040 is filled in, then the tax must be paid to the budget in equal shares, no later than the 20th day of each of the three months following the expired tax period (clause 1 of Article 174 of the Tax Code of the Russian Federation).

Section 2 "The amount of tax payable to the budget according to the tax agent".

This section is completed only by persons performing the duties of a VAT tax agent.
Section 2 is filled out separately by the tax agent:

• for each foreign person who is not registered with the tax authorities as a taxpayer;
• for each lessor (state authority and management body and local government body leasing federal property, property of constituent entities of the Russian Federation and municipal property);
• for each seller in accordance with an agreement providing for the sale (transfer) of state property not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal entity;
• for each debtor when selling his property during bankruptcy proceedings in accordance with the legislation of the Russian Federation.

If there are several agreements for one person (foreigner, lessor, seller, etc.), then Section. 2 is filled out on one page.
According to paragraphs 3 and 4 of Art. 174 of the Tax Code of the Russian Federation, tax agents submit a declaration and pay tax at their location or at the place of residence of an individual (for individual entrepreneurs).
It is worth remembering that if the tax agent is unable to withhold the tax, then he is obliged to inform the tax authority about the impossibility of withholding the tax and the amount of the taxpayer’s debt.
On line 010, the authorized branch of a foreign organization registered with the tax authorities as a taxpayer indicates the checkpoint of the branch of the foreign organization for which the authorized branch represents Sec. 2 declarations and pays tax.
On line 020, the tax agent indicates the name of the payer (a foreign organization that is not registered; the lessor - a government body; the seller of state property; the debtor when selling property during bankruptcy proceedings).
The exception is sellers of confiscated property, property sold by court decision in accordance with clause 4 of Art. 161 of the Tax Code of the Russian Federation (with the exception of bankruptcy proceedings), and sellers of ships in accordance with clause 6 of Art. 161 Tax Code of the Russian Federation. These categories do not fill in line 020.
If the person indicated in line 020 has a TIN, it is listed in line 030.
Lines 040 and 050 indicate KBK and OKATO, respectively.
Line 070 indicates the code of the operation carried out by tax agents. The codes are indicated in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
The amount of tax calculated by the tax agent for payment to the budget is indicated on line 060.
When purchasing goods (work, services) from foreign persons who are not registered with the tax authorities of the Russian Federation, tax agents determine the tax base in accordance with clause 1 of Art. 161 of the Tax Code of the Russian Federation, i.e. as the amount of income from the sale of goods (works, services) including tax. The tax base is determined for each transaction with a foreign person.
When determining the tax base, the tax agent also needs to remember that if he paid for goods (work, services) in foreign currency, then his expenses for the purchase of goods (work, services) are recalculated into rubles on the date of shipment or on the date of payment, depending on what happened earlier (clause 3 of article 153 of the Tax Code of the Russian Federation). The tax rate is assumed to be 18/118 (clause 4 of Article 164 of the Tax Code of the Russian Federation).
Tax agents purchasing work and services from foreign organizations that are not registered with the tax authorities of the Russian Federation, on line 060 indicate the amount of VAT that was paid to the budget simultaneously with the payment of funds to the foreign organization in accordance with clause 4 of Art. 174 of the Tax Code of the Russian Federation (paragraph 3, clause 37.6 of the Procedure for filling out the declaration). The exception is non-cash forms of payment.
When leasing state and municipal property, the tax agent determines the tax base as the amount of rent including tax (clause 3 of Article 161 of the Tax Code of the Russian Federation). The tax base is determined by the tax agent separately for each leased property. The tax amount is determined by the tax agent when paying the rent, that is, either at the time of prepayment (partial payment) for purchased services, or at the time of payment (partial payment) for already purchased services. The estimated tax rate is applied - 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation).
When acquiring state and municipal property, the tax agent determines the tax base as the amount of income from the sale (transfer) of this property, taking into account tax. The tax base is determined separately for each transaction involving the sale (transfer) of the specified property. The tax amount is determined by the tax agent when paying for the property, that is, at the time of advance payment (partial payment) of the acquired property or at the time of payment (partial payment) of the already acquired property. The estimated tax rate is applied - 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation).
When selling confiscated property or property sold by court decision on the territory of the Russian Federation, the tax agent determines the tax base based on the market price of the property (valuables) being sold. The tax rate is 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation). The tax base is determined, as in normal sales, on the date of shipment and (or) receipt of advance payment for future deliveries.
When selling goods (work, services) to foreign persons who are not registered with the tax authorities of the Russian Federation, under intermediary agreements, the tax agent determines the tax base as the cost of such goods (work, services), property rights, taking into account excise taxes (for excisable goods) and without inclusion of the tax amount in them (clause 5 of Article 161 of the Tax Code of the Russian Federation).
The moment the tax base is determined is the earliest of the following dates:

1. day of shipment (transfer) of goods (works, services), property rights;
2. day of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights.

The tax rate, the VAT rate, is 18% or 10% (clauses 2, 3, Article 164 of the Tax Code of the Russian Federation).
It is worth noting that for the last two categories (when selling confiscated property and when selling goods of foreign persons under intermediary agreements), line 060 is filled out in a special order.
Thus, line 080 indicates the amount of tax calculated by the tax agent on goods shipped (work, services, property rights).
Line 090 indicates the amount of tax calculated by the tax agent from the payment received (partial payment) towards the upcoming shipment (performance of work, provision of services, transfer of property rights). In other words, line 090 indicates “advance” VAT.
Line 100 is filled in if the moment of determining the tax base was the day of payment (partial payment) for upcoming deliveries in the previous tax period, and the day of shipment (performance of work, provision of services, transfer of property rights) falls on the next (i.e. current) taxable period. Thus, line 100 is filled in in the current quarter if in the previous tax return in section. 2 on line 090 the amount of “advance” VAT was indicated. In other words, VAT paid on the advance payment is deductible. A deduction is possible in a proportion not exceeding the amount of tax calculated upon shipment of goods (performance of work, provision of services, transfer of property rights), for the upcoming delivery of which an advance payment was received (clause 37.8 of the Procedure for filling out the declaration).
Therefore, line 060 will be filled in as follows:
Line 060 = page 090 if line 080 = 0
or
Line 060 = page 080 if line 090 = 0.
If in previous quarters a value was indicated on line 090 (i.e., advance tax was calculated), then
line 060 = (page 080 + page 090) - page 100.

Section 3 "Calculation of the amount of tax payable to the budget for transactions taxed at the tax rates provided for in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation."

This section is filled out by VAT taxpayers who carry out transactions taxed at rates 10, 18 and the settlement rate (18/118 or 10/110).
Conditionally Sec. 3 can be divided into two parts:

• the first reflects transactions related to the calculation of VAT on various objects;
• the second reflects tax deductions.

Lines 010 - 040 reflect the tax base (column 3) and the amount of calculated VAT (column 5) on goods shipped (work performed, services rendered). The tax base in this case is equal to the cost of shipped goods (work, services, property rights). The tax rate is applied depending on the type of goods (work, services) sold - 10%, 18% or the estimated rate.
Operations are not reflected on lines 010 - 040:

• not subject to taxation (exempt from taxation) in accordance with Art. 149 Tax Code of the Russian Federation;
• not recognized as an object of taxation in accordance with Art. 146 Tax Code of the Russian Federation;
• the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Art. Art. 147 - 148 Tax Code of the Russian Federation;
• taxed at a rate of 0 percent (including in the absence of confirmation of the validity of its application).

In addition, lines 010 - 040 also do not reflect the amounts of payment, partial payment received on account of upcoming deliveries of goods (performance of work, provision of services).
The amount of VAT calculated for the transactions specified in pages 010 - 040 is indicated in column 5.
In this case, it is calculated as follows:

• Line 010 columns 5 = line 010 gr. 3 x 18%.
• Line 020 columns 5 = line 020 gr. 3 x 10%.
• Line 030 columns 5 = line 030 gr. 3 x 18/118.
• Line 040 columns 5 = line 040 gr. 3 x 10/110.

Line 050 indicates the tax base for the sale of the enterprise as a property complex in column 3, and the amount of calculated VAT in column 5. The tax base in this case is determined separately for each type of asset of the enterprise (clause 1 of article 158 of the Tax Code of the Russian Federation). The tax rate applies in the amount of 15.25% (regardless of which asset of the enterprise is sold). The exception is property, the sale of which is not subject to VAT in accordance with Art. 149 of the Tax Code of the Russian Federation. VAT is not calculated on it.
Line 060 indicates in column 3 the cost of construction and installation work performed for own consumption, in column 5 - the amount of calculated VAT. The tax base is defined as the cost of construction and installation work performed for one’s own consumption, calculated on the basis of all actual expenses of the taxpayer for their implementation (clause 2 of Article 159 of the Tax Code of the Russian Federation).
The moment of determining the tax base when performing construction and installation work for one’s own consumption in accordance with clause 10 of Art. 167 of the Tax Code of the Russian Federation is the last date of each tax period. The tax rate is assumed to be 18%.
On line 070, column 3 indicates the amount of payment, partial payment received on account of upcoming deliveries of goods (work, services), transfer of property rights, and in column 5 - the amount of calculated VAT.
Line 070 is not filled in when selling goods (work, services) with a production cycle of more than 6 months, if the organization has exercised the right granted by clause 13 of Art. 167 Tax Code of the Russian Federation.
The legal successors also indicate on line 070 the amounts of advances received from the reorganized (reorganized) organization.
The tax base when receiving an advance is determined as the amount of payment received, including VAT (paragraph 2, clause 1, article 154 of the Tax Code of the Russian Federation). The estimated tax rate is accepted.
Line 070 columns 5 = line 070 columns 3 x 18/118 + page 070 columns 3 x 10/110.
Line 080, column 3 reflects the amounts associated with settlements for payment of taxable goods (work, services), and column 5 - the amount of calculated VAT.
The tax base in this case is determined in accordance with paragraph 1 of Art. 162 of the Tax Code of the Russian Federation. The estimated tax rate is accepted.
Lines 090 - 110 indicate the tax amounts subject to recovery.
It should be noted here that line 090 indicates all VAT amounts subject to recovery. Line 100 reflects the amounts of VAT that were taken for deduction in previous periods and are now subject to restoration in connection with transactions for the sale of goods (works, services) taxed at a rate of 0%.
Line 110 reflects the amount of VAT that is subject to restoration for payment to the budget in cases of change in the terms (or termination) of the contract and the return of advance amounts under this contract (if VAT on the advance was accepted for deduction), as well as in the event of the right to deduct on shipped goods. goods, if “advance” VAT was previously accepted for deduction for the corresponding transaction (clause 3, clause 3, article 170 of the Tax Code of the Russian Federation).
Line 120 in column 5 reflects the total amount of VAT for the expired tax period:
Line 120 = page 010 + page 020 + page 030 + page 040 + page 050 + page 060 + page 070 + page 080 + page 090.
Lines 130 - 210 reflect the amounts of tax subject to deduction in accordance with Art. Art. 171, 172 of the Tax Code of the Russian Federation, as well as in accordance with paragraph 8 of section. I “The procedure for applying indirect taxes when importing goods” Provisions on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when moving goods between the Russian Federation and the Republic of Belarus.
Line 130 reflects:

• amounts of “input” VAT on goods (work, services), property rights, fixed assets, equipment for installation, intangible assets for carrying out taxable transactions (clause 2 of Article 171, clause 1 of Article 172 of the Tax Code of the Russian Federation);
• the amount of tax paid on business trip expenses and entertainment expenses accepted for deduction when calculating corporate income tax (clause 7 of Article 171 of the Tax Code of the Russian Federation);
• amounts of “input” VAT that were previously restored by the shareholder (participant) upon receipt of property, intangible assets and property rights as a contribution (contribution) to the authorized (share) capital (fund) (clause 11 of Article 171 of the Tax Code of the Russian Federation);
• the amount of tax previously calculated from advance payments and paid to the budget upon termination of the contract (change of conditions) and return of the advance to the buyer (clause 5 of Article 171, clause 4 of Article 162.1 of the Tax Code of the Russian Federation);
• amounts of “input” VAT on goods (work, services), fixed assets, intangible assets, property rights used to carry out operations with a long production cycle (clause 7 of Article 172 of the Tax Code of the Russian Federation);
• the amount of “input” VAT from contractors on goods (work, services) purchased for construction and installation work, as well as the amount of “input” VAT when purchasing unfinished capital construction projects (clause 6 of Article 171 of the Tax Code of the Russian Federation).

Line 140 reflects the amounts of “input” VAT from contractors (customers-developers) when they carry out capital construction of fixed assets, accepted for deduction in the manner specified in clause 5 of Art. 172 of the Tax Code of the Russian Federation, and taking into account the features established by Art. 3 of the Federal Law of July 22, 2005 N 119-FZ.
In this case, we are talking about the amounts of “input” VAT on contract work during capital construction completed before 01/01/2006 (Parts 1, 2, Article 3 of the Federal Law of July 22, 2005 N 119-FZ).
The amounts reflected on line 140 are taken into account in the total amount of deductions reflected on line 130.
On line 150, buyers indicate the VAT amounts presented by sellers when transferring advance payments. The deduction is made on the basis of clause 12 of Art. 171 and paragraph 9 of Art. 172 of the Tax Code of the Russian Federation. Subsequently, the restoration of VAT from advances is carried out according to line 110 of section. 3.
When filling out lines 110 and 150 of section. 3, questions may arise regarding deliveries for which both advance payments and shipment took place in the same tax period. There are no specific features in the Procedure for filling out the declaration for such supplies and transactions. There are two options for filling lines 110 and 150:

1. Line 150 reflects all VAT amounts on advances, incl. and for transactions “closed” during the quarter. Accordingly, line 110 also indicates all amounts of restored VAT from the advance, incl. and for transactions “closed” during the quarter. This option is good because the indicators of the Purchase Book and the Sales Book for the reporting quarter will correspond to the declaration indicators for the same period.
2. Line 150 reflects only VAT amounts on “unclosed” advances. In other words, line 150 reflects only the balance of settlements with the budget. Line 110 will reflect only the VAT amounts subject to recovery in the reporting period for supplies of previous periods. This option is less labor intensive and simple.

Line 160 indicates the amount of VAT on construction and installation work performed for own consumption. According to para. 2 clause 5 art. 172 of the Tax Code of the Russian Federation, deductions of accrued VAT on construction and installation work performed for one’s own consumption are made in the same tax period when it was accrued. In other words, the amounts of VAT on construction and installation work performed for own consumption are reflected in the reporting (tax) period in section. 3 on both line 060 and line 160.
Lines 170 - 190 reflect the amounts of VAT paid when importing goods into the customs territory of the Russian Federation. The list of goods not subject to taxation (exempt from taxation) is provided for in Art. 150 Tax Code of the Russian Federation.
Line 180 indicates the amount of VAT paid at customs on all goods, line 190 indicates the amount of VAT paid when importing goods from the Republic of Belarus (clause 8 of section I of the Regulations on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when moving goods between the Russian Federation and the Republic of Belarus).
In this case the equality must be satisfied:
Line 170 = page 180 + page 190.
On line 200, the seller reflects the amounts of VAT previously calculated from prepayment amounts and accepted for deduction in accordance with clause 6 of Art. 172 of the Tax Code of the Russian Federation in the reporting period in connection with the fulfillment of obligations for the shipment of goods (performance of work, provision of services). For a reorganized (reorganized) organization, line 200 is filled in after the debt is transferred to the legal successor (clause 1 of Article 162.1 of the Tax Code of the Russian Federation).
The assignee on line 200 indicates the amounts of VAT calculated from advance payments by the reorganized (reorganized) organization, which are accepted for deduction after the date of sale of the relevant goods (work, services) (clauses 2 - 4 of Article 162.1 of the Tax Code of the Russian Federation).
The amounts of the advance received and the amount of VAT calculated on these amounts are reflected in line 070 of section. 3 during the period of receiving the advance. Then, after the goods (work, services) have been shipped, line 200 indicates the VAT amounts calculated from the advance payment amounts received previously.
Line 210 reflects the deductible amount of VAT actually transferred by the taxpayer to the budget as a buyer - tax agent.
Tax agents fill out line 210 in the following cases:

• acquisition of goods (work, services) from a foreign organization that is not registered with the tax authorities of the Russian Federation (clauses 1, 2 of Article 161 of the Tax Code of the Russian Federation);
• transfers of rent under lease agreements for state property concluded with state authorities and management bodies or with local government bodies (paragraph 1, clause 3, article 161 of the Tax Code of the Russian Federation);
• acquisition (transfer) of state property not assigned to a state or municipal enterprise (institution) and constituting the treasury of the Russian Federation, a constituent entity of the Russian Federation or the corresponding municipal entity (paragraph 2, paragraph 3, article 161 of the Tax Code of the Russian Federation).

Line 210 is also filled in by the tax agent when selling goods (work, services) in case of return of goods or refusal of goods (work, services) and in case of termination (change of conditions) of the contract and return of the advance (clause 5 of Article 171 of the Tax Code of the Russian Federation).
Line 210 indicates the amount of VAT reflected in line 060 of section. 2. In other words, VAT calculated by the tax agent is first indicated on line 060 of section. 2, and then this amount is accepted for deduction, and accordingly, is indicated on line 210 of section. 3.
According to the norms of paragraph 3 of Art. 171, art. 172 of the Tax Code of the Russian Federation, a tax agent has the right to deduct VAT in the tax period in which the actual payment of these tax amounts to the budget was made.
The Ministry of Finance of Russia in its Letters (dated 07/15/2009 N 03-07-08/151, dated 04/07/2008 N 03-07-08/84) also indicates that the deduction by the tax agent is made during the period of actual payment of VAT to the budget.
Arbitration practice in this matter supports the position of the Ministry of Finance of Russia (see Resolutions of the FAS Moscow District dated November 30, 2009 No. KA-A41/12049-09 in case No. A41-9169/09, FAS Volga District dated June 2, 2009 in case No. A55-17122 /2008, Federal Antimonopoly Service of the West Siberian District dated May 24, 2006 N F04-3085/2006 (22778-A27-26) in case N A27-34349/05-6).
Line 220 is the final line for calculating the amounts of VAT subject to deduction.
Line 220 = page 130 + page 150 + page 160 + page 170 + page 200 + page 210.
Lines 230 and 240 reflect the amount of tax payable to the budget or the amount of tax to be reduced, respectively, calculated under section. 3.
If page 120 - page 220 > or = 0, then line 230 is filled in.
If page 120 - page 220< 0, то заполняется строка 240.
The values ​​of indicators of lines 230 and 240 are involved in calculating the values ​​of indicators of lines 040 and 050 of section. 1 (paragraph 3, clause 34.3 and paragraph 2, clause 34.4 of the Procedure for filling out the declaration).

Appendix No. 1 to section. 3 “The amount of VAT subject to recovery and payment to the budget for the reporting year and previous reporting years.”

This Appendix is ​​filled out only once a year (simultaneously with the declaration for the last tax period of the calendar year). The Appendix is ​​completed in cases of restoration of VAT amounts previously accepted for deduction on property in respect of which construction and installation work was carried out, the property was used for VAT-taxable operations (accordingly, a tax deduction was applied under clause 6 of Article 171 of the Tax Code of the Russian Federation), when in the future, such property is used to carry out the operations specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, i.e. begins to be used in VAT-free activities.
In this case we are talking about the following property:

• real estate objects (fixed assets) built during capital construction by contractors;
• acquired real estate objects (except for aircraft, sea vessels and inland navigation vessels, as well as space objects);
• construction and installation work for own consumption, during which the taxpayer calculated the amount of tax payable to the budget.

However, there are two exceptions to this rule (there is no need to restore VAT):

• fixed assets that are fully depreciated;
• At least 15 years have passed since the commissioning of fixed assets for this taxpayer. It should be borne in mind that fixed assets must be kept and used by a given taxpayer for 15 years, and not just be 15 years old.

Accordingly, for fully depreciated facilities and for facilities where more than 15 years have passed since their commissioning, Appendix No. 1 to Section. 3 is not filled in.
According to para. 5 paragraph 6 art. 171 of the Tax Code of the Russian Federation, restoration is carried out within 10 years, starting from the year in which depreciation began to accrue on this property. The amount of VAT subject to recovery in each year (out of ten years) is determined as 1/10 of the amount of tax accepted for deduction, in the share attributable to non-taxable transactions, calculated for each of these ten years.
The application is completed for each property (fixed asset). For example, if a taxpayer began to use two fixed assets in non-VAT taxable activities, then two Appendices No. 1 to Section. 3.
For real estate objects put into operation before 01/01/2006, the procedure is clause 6 of Art. 171 of the Tax Code of the Russian Federation does not apply. Consequently, VAT on such objects must be restored in accordance with paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, i.e. lump sum and in proportion to the residual value of the object.
Lines 010 - 070 indicate data about the object (its name, location address, commissioning date, depreciation start date, cost of the object and the amount of VAT accepted for deduction). At the same time, the data in lines 010 - 070 does not change throughout the entire period of restoration of tax amounts.
On line 030, transaction codes are indicated in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
Line 040 (date of commissioning) is filled in according to accounting data.
The date indicated on line 050 (the start date of depreciation) must coincide with the date indicated in the first line of column 1 on line 080. On line 060, the cost of the object is indicated excluding VAT amounts.
In column 1, line 080, the first line indicates the calendar year in which depreciation began to be calculated according to tax accounting data. In subsequent calendar years, calendar years are indicated in this column in ascending order.
Column 2 on line 080 reflects the date of commencement of use of the property in non-VAT taxable activities.
If during the calendar year the object was not used in activities not subject to VAT, then dashes are added on line 080 in columns 2 - 4.
Column 3 on line 080 indicates the share of goods (work, services) shipped in the calendar year, property rights that are not subject to VAT and specified in clause 2 of Art. 170 of the Tax Code of the Russian Federation, in the total cost of goods (work, services) shipped in a calendar year. The share is indicated as a percentage and is rounded to the nearest decimal place.
Column 4 on line 080 reflects the amount of VAT subject to recovery and payment to the budget on the property for the calendar year for which Appendix No. 1 is drawn up:
Line 080 columns 4 = line 070 x 1/10 x line 080 columns 3 / 100.
The amount of VAT reflected on line 080 of column 4 for the calendar year for which the tax is restored (and therefore the Appendix is ​​filled out) is transferred to line 090 of section. 3 for the last tax period.

Appendix No. 2 to section. 3 “Calculation of the amount of tax calculated for transactions involving the sale of goods (works, services), transfer of property rights, and the amount of tax subject to deduction by a foreign organization carrying out business activities on the territory of the Russian Federation through its divisions (representative offices, branches).”

This Appendix is ​​completed only by foreign organizations registered with the tax authorities as a taxpayer.
According to paragraph 3 of Art. 144 of the Tax Code of the Russian Federation, foreign organizations that have several divisions (representative offices, branches) on the territory of the Russian Federation independently choose a division at the place of tax registration of which they will submit tax returns and pay taxes. A foreign organization is obliged to notify the tax authorities in writing at the location of its branches registered in the Russian Federation.
Accordingly, Appendix No. 2 is filled out and submitted by the authorized branch of the foreign organization at its location. Appendix No. 2 is a kind of transcript of section. 3, given for each division of a foreign organization.
Column 1 indicates the checkpoint of each division of a foreign organization registered with the tax authorities, operations for the sale of goods (works, services) of which are reflected in the declaration.
Column 2 indicates the amount of VAT calculated on transactions subject to taxation carried out by the relevant department. This includes the amounts of recovered VAT.
Column 3 indicates the amount of tax deductions attributable to the corresponding division.
When filling out columns 2 and 3, the following equations must be observed:

• Sum of values ​​in column 2 = page 120 section. 3.
• Sum of values ​​in column 3 = page 220 section. 3.

Section 4 "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 documented."

This section is filled out by taxpayers carrying out export operations, as well as work and services related to the production and sale of goods for export, who have collected the necessary package of documents within the period established by paragraph. 1 clause 9 art. 165 of the Tax Code of the Russian Federation - within 180 days.
For the period from July 1, 2008 to March 31, 2010 inclusive, the period for confirmation of export is 270 calendar days (i.e. increased by 90 days). Corresponding changes have been made to clause 9 of Art. 165 of the Tax Code of the Russian Federation, clause 1, art. 1 of the Federal Law of December 27, 2009 N 368-FZ.

The moment of determining the tax base for the export of goods is the last day of the month in which the package of documents is collected (clause 9 of Article 167 of the Tax Code of the Russian Federation). When the package of documents is collected, section is submitted. 4 tax returns. According to paragraph 10 of Art. 165 of the Tax Code of the Russian Federation, documents confirming the tax rate are submitted simultaneously with the tax return.
Documents that must be submitted simultaneously with the declaration:

• a contract (copy of a contract) of a taxpayer with a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation.
• bank statement (copy of the statement) confirming the actual receipt of proceeds from the sale of the specified goods (supplies) to a foreign person to the taxpayer’s account in a Russian bank.
• a customs declaration (its copy) with marks from the Russian customs authority that released the goods under export regime, and the Russian customs authority in the region of whose activity there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation;
• copies of transport, shipping and (or) other documents with marks from border customs authorities confirming the export of goods outside the territory of the Russian Federation.

In column 1 section. 4 reflects transaction codes in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
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%. The tax base is equal to the cost of goods sold (work, services), for which there is confirmation of a 0% rate.
Column 3 for each code reflects the amount of “input” VAT on goods (work, services, property rights) used in the sale of goods (work, services), for which the validity of applying a 0% rate has been confirmed. Column 3 reflects:

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

Column 4 for each transaction code indicates the amount of tax previously calculated for export transactions for which the validity of applying a 0% rate has not been confirmed. According to para. 2 clause 9 art. 165, para. 2 clause 9 art. 167 of the Tax Code of the Russian Federation, if within 180 days (in the period from 07/01/2008 to 01/01/2011 - 270 days) the taxpayer does not confirm the right to apply the 0% rate, i.e. does not collect a complete package of documents, he is obliged to charge VAT at a rate of 18%. This tax amount is reflected in column 3 of section. 6 declarations for the period in which the application of the 0% rate was not confirmed (i.e. for the period in which 180 (90) calendar days have expired from the date of shipment).
Column 5 for each transaction code indicates the amount of VAT previously accepted for deduction on goods (works, services) for which the validity of applying a tax rate of 0 percent has not previously been documented. This tax amount is reflected in column 4, section. 6 previous tax periods (i.e. for the period in which 180 (90) calendar days have expired from the date of shipment).
Line 010 is the final line. It calculates the total amount of tax accepted for deduction on transactions of sale of goods (works, services), the validity of applying a 0% rate for which has been confirmed.
Line 010 = sum of values ​​in column 3 + sum of values ​​in column 4 - sum of values ​​in column 5.
The indicator of line 010 is taken into account when calculating the indicators of lines 040 and 050 of section. 1 (paragraph 3, clause 34.3 and paragraph 2, clause 34.4 of the Procedure for filling out the declaration).

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).”

This section is filled out by taxpayers carrying out export operations, as well as work and services related to the production and sale of goods for export, for which the validity of applying the 0% rate was confirmed (not confirmed) in previous tax periods, and the right to apply tax deductions for these operations arose only in the current period, i.e. the period for which the declaration is submitted.
Section 5 is completed for each tax period in which the validity of applying the zero rate was confirmed (not confirmed), but the right to tax deductions has not yet arisen.
The details “Reporting year” and “Tax period” reflect the data on the year and tax period indicated on the title page of the declaration for the corresponding period (i.e. the declaration in which export transactions were previously reflected, the justification for applying a 0% rate for which was confirmed).

Column 2 for each transaction code reflects the tax bases for transactions involving the sale of goods (works, services), taxed at a rate of 0%, the validity of which for these transactions is documented in the period indicated by the details “Reporting year” and “Tax year”. period".
Column 3 reflects tax deductions for each transaction code, i.e. the amount of “input” VAT on goods (works, services, property rights) purchased for the sale of exported goods (works, services). The validity of applying a 0% rate for these transactions was documented in the period indicated by the details “Reporting year” and “Tax period”, and the right to include “input” VAT in tax deductions arose for the taxpayer in the current tax period (i.e. i.e. the period for which the declaration is filled out).
In other words, column 3 reflects:

• tax amounts presented to the taxpayer upon acquisition of goods (work, services), property rights on the territory of the Russian Federation;
• the amount of tax paid by the buyer - tax agent when purchasing goods (work, services);
• amounts 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 for settlements with securities, barter transactions and offsets.

Line 010 in column 3 indicates the total amount of VAT accepted for deduction for each page of section. 5.
Line 010 = sum of column 3 indicators.
Columns 4 and 5 are intended to reflect the tax base and tax deductions for transactions for which the zero rate has not previously been confirmed. Columns 4 and 5 are filled in similarly to columns 2 and 3.
Line 010, column 5 indicates the total amount of VAT accepted for deduction for each page of section. 5.
Line 010 = sum of column 5 indicators.
The values ​​of indicators in columns 3 and 5 of line 010 are involved in calculating the values ​​of indicators of lines 040 and 050 of section. 1 declaration (paragraph 3, clause 34.3 and paragraph 2, clause 34.4 of the Procedure for filling out the declaration).

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.”

This section is filled out by taxpayers carrying out export operations, as well as work and services related to the production and sale of goods for export, who have not collected the required package of documents within the period established by paragraph. 1 clause 9 art. 165 of the Tax Code of the Russian Federation - within 180 days.
For the period from July 1, 2008 to March 31, 2010 inclusive, the period for confirmation of export is 270 calendar days. Corresponding changes have been made to clause 9 of Art. 165 of the Tax Code of the Russian Federation, clause 1, art. 1 of the Federal Law of December 27, 2009 N 368-FZ.
According to paragraph 3 of Art. 5 of Law No. 368-FZ provisions para. 6 clause 9 art. 165 and para. 4 paragraph 9 art. 167 of the Tax Code of the Russian Federation (as amended by Law No. 368-FZ) apply to legal relations that arose from 07/01/2008 and apply until 01/01/2011.
The moment of determining the tax base for the export of goods is the last day of the month in which the package of documents is collected (clause 9 of Article 167 of the Tax Code of the Russian Federation).
According to para. 2 clause 9 art. 165, para. 2 clause 9 art. 167 of the Tax Code of the Russian Federation, if within 180 days (in the period from 07/01/2008 to 01/01/2011 - 270 days) the taxpayer does not confirm the right to apply the 0% rate, i.e. does not collect a complete package of documents, he is obliged to charge VAT at a rate of 18%. The tax is calculated and paid no later than the 181st day from the date of placing the goods under the customs export regime, but for the tax period in which the shipment occurred, by submitting an updated VAT return (Article 81, paragraph 2, paragraph 9, Article 165 , paragraph 2, clause 9, article 167 of the Tax Code of the Russian Federation).
Section 6 is completed for the period when shipment occurred under an operation with an unconfirmed zero rate (paragraph 20, 24, paragraph 3 of the Procedure for filling out the declaration).
Column 1 reflects transaction codes in accordance with Appendix No. 1 to this Procedure.
Column 2 for each transaction code reflects the tax bases for transactions involving the sale of goods (works, services) taxed at a rate of 0%, the validity of which for these transactions is not documented. The tax base is equal to the cost of goods (work, services) sold.
Column 3 shows the VAT amounts for each transaction code.
Column 3 = column 2 x 18 (10) / 100.
For goods (works, services, property rights) acquired for the sale of exported goods (works, services), the taxpayer has the right to accept “input” VAT for deduction (clause 1, clause 2, article 171, clause 3, article 172 of the Tax Code of the Russian Federation ).
Column 4 reflects tax deductions for each transaction code, i.e. the amount of “input” VAT on goods (works, services, property rights) purchased for the sale of exported goods (works, services).
Column 4 reflects:

• tax amounts presented to the taxpayer upon acquisition of goods (work, services), property rights on the territory of the Russian Federation;
• amounts of tax paid 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);
• amounts 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 for settlements with securities, barter transactions and offsets;
• tax amounts 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 for which there is no documented evidence.

On line 010, column 2 indicates the total amount of the tax base, column 3 - the total amount of tax, and column 4 - the total amount of tax deductions.
Line 010 column 2 = sum of column 2 indicators.
Line 010 column 3 = sum of column 3 indicators.
Line 010 column 4 = sum of column 4 indicators.
Line 020 reflects the amount of tax payable to the budget, and line 030 shows the amount of tax calculated for reduction.
If line 010 column 3 > line 010 column 4, then line 020 = line 010 column 3 - line 010 column 4.
If line 010 column 3 > line 010 column 4, then line 030 = line 010 column 4 - line 010 column 3.
The indicators of lines 020 and 030 are involved in calculating the indicators of lines 040 and 050 of section. 1 declaration (paragraph 3, clause 34.3 and paragraph 2, clause 34.4 of the Procedure for filling out the declaration).

Section 7 "Operations not subject to taxation (exempt from taxation); operations not recognized as an object of taxation; operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation; as well as amounts of payment, partial payment on account of upcoming supply of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months."

This section is filled out by taxpayers or tax agents who carry out operations:

• which are not subject to taxation (exempt from taxation) under Art. 149 Tax Code of the Russian Federation;
• not recognized as an object of taxation in accordance with paragraph 2 of Art. 146 Tax Code of the Russian Federation;
• if the place of sale of goods (works, services) is not the territory of the Russian Federation.

Section 7 is also completed by taxpayers (tax agents) if advance payments have been received for upcoming deliveries of goods (performance of work, provision of services) with a long production cycle.
In column 1, line 010, transaction codes are indicated in accordance with Appendix No. 1 to the Procedure for filling out the declaration.
Articles 146 and 149 of the Tax Code of the Russian Federation were supplemented by new provisions introduced by Federal Laws dated November 28, 2009 N 287-FZ and dated December 27, 2009 N 379-FZ.
In column 2, line 010, for each code of a non-taxable transaction and a transaction not recognized as an object of taxation, as well as transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, the cost of the goods sold (transferred) is reflected. goods (works, services). The price is indicated without VAT.
For transactions that are not recognized as an object of taxation under Art. 146 of the Tax Code of the Russian Federation, and for operations the place of implementation of which is not recognized as the territory of the Russian Federation, columns 3 and 4 are not filled in (paragraph 3 of clause 44.2 of the Procedure for filling out the declaration).
In column 3, line 010, for each transaction code that is not subject to taxation, the cost of purchased goods (work, services) is reflected, the sales transactions of which are not subject to taxation in accordance with Art. 149 of the Tax Code of the Russian Federation, as well as the cost of goods (work, services) purchased from taxpayers who are exempt from fulfilling the duties of a taxpayer in accordance with Art. 145 of the Tax Code of the Russian Federation.
In column 4, line 010, for each transaction code that is not subject to taxation, the amounts of “input” VAT on the acquisition of goods (work, services) or paid when importing goods into the customs territory of the Russian Federation, which are not subject to deduction in accordance with clauses, are reflected. 2 and 5 tbsp. 170 Tax Code of the Russian Federation.
Line 020 reflects the amount of payment received, partial payment for upcoming deliveries of goods (performance of work, provision of 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. This List was approved by Decree of the Government of the Russian Federation dated July 28, 2006 N 468.
At the same time, upon receipt of advance payments for upcoming deliveries of goods (performance of work, provision of services) with a long production cycle, in accordance with clause 13 of Art. 167 of the Tax Code of the Russian Federation, the taxpayer is obliged, simultaneously with the declaration, to submit a contract and a document confirming the duration of the production cycle of goods (works, services), indicating their name, production time, name of the manufacturing organization, issued to the specified taxpayer-manufacturer by the federal executive body exercising the functions of development of state policy and legal regulation in the field of industrial, defense-industrial and fuel-energy complexes, signed by an authorized person and certified by the seal of this body.

First, let's figure out what VAT is. Value added tax is a so-called consumption tax. In essence, such a tax is an addition to the price of the product being sold, that is, the buyer pays it when making a purchase. It is the enterprise that sells these products that submits the declaration to the inspectorate.

Various rates

The rate is regulated by Article 164 of the Tax Code of the Russian Federation; it is not fixed and differs for different types of goods.

For example, for most services and products the value added tax is 18%.

An exception is made for certain types of services and goods: children's products, books and periodicals of an educational nature, as well as some medical goods have a reduced rate of 10%. There is also a zero rate for exported goods, some passenger transport and others.

Tax agent - in what cases?

You may have encountered situations where a taxpayer, for some reason, could not pay tax on us himself, and another person did it for him (we will look at these cases below).

This is the tax agent who will deduct the required amount from income in advance and then send it to the state budget. Thus, this person or enterprise acts as a link between the state and this taxpayer.

According to the Tax Code, a tax agent for VAT is the one who:

• purchases products or services from foreign entities that are not registered with the Russian tax authorities (the purchase is made in Russia);
• rents or buys state property, property of constituent entities of the Russian Federation;
• sells confiscated goods, purchased valuables or buys the property of a bankrupt person.

VAT return - what is it?

A VAT tax return is a reporting document submitted by taxpayers indicating information about the amount of duties paid.

This document is submitted only by those persons who are designated in Article 174.1 of the Tax Code of the Russian Federation as obligated to pay VAT.

The value added tax return is a return that is filed every quarter.. There are 4 reporting quarters. Submission deadline: no later than the 25th of the following month (delays may result in penalties).

IMPORTANT! Starting from 2017, according to the order of the Federal Tax Service of Russia dated December 20, 2016, the declaration form was adjusted, as well as the procedure for filling out the declaration, but it did not undergo fundamental changes (some barcodes changed, several additional lines appeared).

For more details about the VAT tax return, read.

Sections of the VAT return

A VAT return is a document consisting of 12 sections, but increasingly, it is not necessary to fill them out. Only the title page and section 1 are common and binding on everyone filing this return. The rest are filled in when the company had turnover with VAT.

Some of the sections are only for tax agents, for example, the second section.

The seventh part of the document proposes to indicate information on transactions that were exempt from taxes or were not carried out in the country. Section 8 indicates tax deductions for the required period.

Section number 9 will require information from the sales book, and payers can enter information from the accounting journal in the columns of sections 10 and 11. For an invoice with VAT tax in situations where tax payment is not required, there is section 12 of the declaration.

Zero tax return

There is also the concept of a zero VAT tax return; this is a document that is submitted if an entrepreneur has not conducted business for any period of time.

But do you have to submit reports? It is then that the “zero” is served.

A special feature of the document is that a dash is placed in places where the tax is paid.

Only the title page and information about the company are filled in. Both sheets are signed.

The declaration is submitted no later than the 25th day of the month following the expired quarter.

What does an invoice contain and what is it for?

The invoice document contains all the necessary information about the cost of the product - with and without tax. It is provided by the supplier and must be attached to the log book.

She requires special attention, since if the paper is filled out incorrectly, the tax inspector checking it will see a discrepancy in the data, which may lead to the cancellation of all deductions and an increase in the amount of value added tax.

Now we have learned what a value added tax return is. As you can see, there is nothing complicated in it, you just need to understand the details. If you have any additional questions, you can always contact the inspector. It is better to spend more time filling it out than to receive a significantly increased tax amount later.

Read about what an invoice is and when this document is used.

Useful video

Additional information about filling is presented in this video:

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:

1. Advances were issued to suppliers, invoices for advances were generated;
2. Received advances from customers, generated invoices for advances;
3. Goods were purchased for activities subject to 18% VAT;
4. Goods were purchased for activities subject to 0% VAT;
5. Imported goods were purchased, customs VAT was registered;
6. Input VAT has been registered for the services of third-party organizations, which should be distributed to operations at 18% and 0%;
7. A fixed asset was purchased at a VAT rate of 18%, the tax amount must be distributed among operations at different VAT rates;
8. Goods were sold at a VAT rate of 18%;
9. Goods were sold for activities subject to 0% VAT;
10. 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;
11. The shipment without transfer of ownership and then the sale of the shipped goods are reflected;
12. Confirmed 0% rate for sales;
13. 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

1. 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):

1. 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:

1. 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:

1. 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:

1. 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).

1. 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:

1. 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:

1. 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:

1. 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.

Competently filling out the VAT return is a necessary condition for the return of this tax to the company. Many accountants make inaccuracies in this document, and sometimes even obvious errors, which automatically complicates the entire VAT administration.

About the filling rules

As a rule, most errors arise due to simple inattention: inaccurate calculations and errors in entering codes can lead to the fact that value added tax will turn into a real problem for a company for a long time.

In order to avoid troubles related to VAT, you should first ensure that the relevant tax return is correctly filled out. Below is a detailed description of all sections of the declaration and the rules for filling them out, based on the order of the Ministry of Finance and the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@.

To correctly understand the scheme for filling out the declaration, you need to know exactly what information each section of the document should contain. Let's look at them:

Title page. The rules for filling out a VAT return clearly state that the title page must be completed in any case.

Section 1 - the total amount of tax (according to the taxpayer) that must be paid to the budget.

Section 2 - the volume of tax contributions that must be transferred to the budget according to the tax agent.

Section 3 - calculation of tax deductions that are payable on transactions, subject to a zero VAT rate in accordance with Article 164 of the Code, paragraphs 2-4.

• Annex 1: VAT payable to the budget due to restoration for the current and previous years;
• Appendix 2: calculation of the amount of VAT on transactions of sale of goods and services, transfer of property rights, and VAT subject to deduction by a foreign resident operating in Russia through their own representative offices.

Section 4 - tax calculation for commercial transactions for which the application of a VAT rate of zero is documented.

Section 5 - calculation of tax deductions applicable to the taxation of commercial transactions for which the application of a zero VAT rate is confirmed or not confirmed.

Section 6 - tax calculation for commercial transactions for which the application of a zero rate is not documented.

Section 7 - commercial transactions that:

• are not subject to taxation;
• are not recognized as a taxpayer;
• carried out on territory that does not belong to the Russian Federation;
• payment for future supplies of goods (services), which will be made no earlier than six months later.

Section 8 – information from the purchase book about transactions recorded for the past tax period. Appendix 1 to Section 8 - information from additional sheets of the purchase book.

Section 9 – information from the sales book about transactions reflected for the expired tax period. Appendix 1 to Section 9 – information from additional sheets of the sales book.

Section 10 – information from the log of issued invoices in relation to transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the expired tax period.

Section 11 - information from the log of received invoices in relation to transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the expired tax period.

Section 12 – information from invoices issued by persons specified in paragraph 5 of Article 173 of the Tax Code.

The instructions for filling out a VAT return state that the title page and the first section are required for completion by all taxpayers.

The remaining sections of the declaration should be included in the document only if this is required by the presence in the activities of the business entity of operations that fall under the relevant laws and regulations.

Requirements for the content of sections

The VAT return is submitted in the form required by the taxation system applicable to the taxpayer, as well as the types of transactions performed during the reporting period. If there are no transactions during the reporting period that require reflection in all sections of the declaration, its filing is not mandatory, and VAT reporting can be submitted in a simplified form. A VAT return, the procedure for completing which is strictly followed, will be easily accepted by the tax authorities.

Section 1

If during the reporting period only the following types of transactions were carried out:

• not subject to VAT;
• operations that were carried out outside the Russian Federation;
• transactions that are not subject to taxation;
• commercial transactions in which the production of goods and services takes more than six months,

then only sections 1 and 7 and the title page are completed. Moreover, in section 1 you need to put dashes in the lines of the declaration.

If an invoice is issued with the allocation of VAT by an organization or individual entrepreneur who:

• is not a VAT payer as an agricultural producer, according to Chapter 26.1 of the Code;
• switched to the simplified tax system;
• switched to paying UTII for certain types of activities,

then only section 1 and the title page are submitted.

When an invoice was issued by an organization or individual entrepreneur, which, according to Article 145 of the Code, is exempt from VAT, then only section 1 and the title page need to be completed in the tax return.

If the invoice is issued by an individual entrepreneur or an organization that is a VAT payer when carrying out a commercial transaction that is exempt from paying tax, in accordance with paragraphs 1-3 of Article 149 of the Code, or for a type of activity that is subject to UTII, in accordance with Chapter 26.3, and there are no others operation, then only section 1 and the title page are also provided.

Section 2

Must be filled out only by persons who perform the duties of tax agents in accordance with Article 161 of the Code. When the taxpayer has the status of a tax agent and during the tax period only transactions were carried out in accordance with Article 161 of the Code, then only section 2 and the title page are required to be completed. If the taxpayer-tax agent carried out operations during the tax period in accordance with Art. 161 of the Code and transactions that are not subject to taxation or are exempt from it, then sections 2, 7 and the title page must be completed.

In the case where the taxpayer is a tax agent, but is not a VAT payer because he has switched to:

• taxation for agricultural producers;
• single tax for certain types of activities,

then only section 2 and the title page are completed.

If the taxpayer is a tax agent, but according to Article 145 of the Code, he is exempt from paying VAT, then Section 2 and the title page must be completed.

If the duties of a tax agent are transferred to a foreign company that has representative offices in the Russian Federation, then section 2 must be completed by the branch that is authorized by the parent structure to pay VAT on transactions of all branches operating in the VAT territory. However, this section should be completed only in relation to representative offices that have the obligation to act as a tax agent. This declaration system is called centralized.

Section 3

It is required to be completed and included in the declaration if, during the tax period, transactions subject to VAT were carried out in accordance with paragraphs 2-4 of Article 164 of the Code. In those cases specified in paragraph 6 of Article 171 of the Code, Appendix No. 1 of Section 3 is completed.

A foreign organization that has branches on the territory of the Russian Federation and is a VAT payer is required to submit Appendix No. 2 of Section 3 in the declaration.

Section 4

Includes information about transactions that are exempt from VAT, as well as transactions that are subject to a zero rate.

Justification for applying the zero VAT rate

To document the zero rate and tax deduction when making sales of goods and providing services, in accordance with subparagraphs 1-6 and 8-10 of paragraph 1 of Article 164 of the Code, along with the provision of Section 4, the documents provided for in Art. 165 of the Code.

To document the zero rate and tax deduction for sales of goods and provision of services, in accordance with subparagraph 7 of clause 1 of Article 164 of the Code, along with the provision of Section 4, it is necessary to provide documents that confirm the compliance of the object of the transaction with Decree of the Government of the Russian Federation No. 1033 of December 30, 2000 “On the application of a zero rate when selling goods for official use by diplomatic missions.”

To document the zero rate and tax deduction when selling goods and providing services, in accordance with clause 12 of Article 165, along with the provision of Section 4, it is necessary to submit documents that confirm the compliance of the object of the transaction with Russian Government Decree No. 455 of June 22, 2006 “On approval Rules for the application of a tax rate of 0 percent for value added tax on the sale of goods (work, services) for official use by international organizations and their representative offices operating in the territory of the Russian Federation.”

If the taxpayer provides documents justifying the application of the zero VAT rate as a clarification on the taxation of transactions specified in subparagraphs 1-6 and 8-10 paragraph 1 of Article 164 of the Code, then they must be included in section 4 for the period during which the provision was provided full package of documents. In this case, the amount of VAT paid by the taxpayer is subject to refund in accordance with Article 176 of the Code.

Justification for the zero tax rate on transactions with the Republic of Belarus

Transactions that are subject to zero VAT, in accordance with the agreements between the governments of the Republic of Belarus and the Russian Federation, sections 4.5 and 6, are presented based on the available information.

When documenting the application of a zero rate for exports to the Republic of Belarus from the territory of Russia, appropriate supporting documents must be submitted simultaneously with filling out Section 4, in accordance with the regulations on the procedure for indirect taxation and control over the movement of goods between the Russian Federation and the Republic of Belarus.

When justifying the zero rate when performing services and work performed in relation to imported goods, on the basis of foreign economic relations between tax residents of the Russian Federation and the Republic of Belarus, with the subsequent export of finished products, section 4 is filled out and documents are provided in accordance with clause 2 of section.

If a full set of documents confirming the legality of applying a VAT rate of zero is not submitted to the declaration within 90 days from the date of actual shipment of the goods, then export-import transactions between tax residents of the Republic of Belarus and the Russian Federation must be included in section 6 for the period during which the shipment took place.

VAT for such transactions remains at 10 or 18 percent. If in the future the taxpayer submits documents that justify the application of a rate equal to zero, then the transaction should be included in section 4 for the period during which a full set of supporting documents was provided. The previously paid amount of tax must be returned to the taxpayer under the conditions set out in Chapter 21 of the Code.

Section 5

Included in the declaration if, in the reporting period, the right arose to include the amount of tax paid on transactions for which the application of zero VAT was confirmed in the amount of tax deductions. In this case, the package of documents confirming the right to apply zero VAT is not resubmitted.

Section 6

Information is provided on transactions for which the right to zero VAT is not confirmed by documents.

Section 7

To be completed if during the reporting period the taxpayer had transactions that, in accordance with the law, are not subject to VAT, as well as upon receipt of an advance payment for goods, work or services, the production period of which exceeds six months. For the latter case, the list of such goods (works, services) is contained in Decree of the Government of the Russian Federation dated July 28, 2006 No. 468.

When filling out this section, you should indicate transaction codes in strict accordance with Appendix 1 to the procedure for filling out reports.

Section 8

The section is filled out by tax agents in cases where the right to tax deductions arises, and in cases of making adjustments to the purchase book at the end of the tax period for which the declaration is submitted, Appendix 1 to this section is filled out.

Section 9

Information from the sales book is indicated; This section must be completed by all taxpayers when the obligation to calculate VAT arises. In cases where adjustments are made to the sales book at the end of the tax period for which the declaration is submitted, Appendix 1 to this section is completed.

Sections 10 and 11

Filled out by taxpayers and tax agents working under commission agreements, agency agreements, and transport expedition agreements. These sections contain information from the journals of issued and received invoices.

Section 12

To be completed in the event that an invoice is issued to the buyer with the allocation of VAT by persons exempt from VAT, who are not VAT taxpayers, as well as for transactions not subject to VAT.

Filling procedure

Each indicator included in the declaration must correspond to one field, except for time data and those presented in fractional form. Fractional numbers are allocated two fields in the document, for writing the date - three.

Document pages are numbered in continuous order, regardless of the number of sections included. Cost values ​​must be reduced to the whole form, figures less than fifty kopecks are rounded down, more than fifty - up. If any indicator is missing, then a dash is placed in the fields intended for writing it.

Filling out the title page

The title page is filled out personally by the VAT payer or tax agent. The title page must include the TIN and KPP.

Filling out the main fields is carried out in the following order:

• "Adjustment number":
  • 0 - if a primary declaration is submitted;
  • 1, 2, … - serial number of the clarifying declaration.
• “Tax period (code)” - enter a code that determines the tax period.
• “Reporting year” is the year of filing the declaration.
• “Submitted to the tax authority (code)” - enter the code of the tax authority to which the declaration is intended “at the location (accounting) (code)” - as a rule, the value 400 is indicated, which means that the declaration is submitted at the place of registration of the taxpayer.
• “Taxpayer” is the name of the organization or the full name of the individual - VAT payer who submits the return.
• “Code of type of activity according to the OKVED classifier” - type of activity according to the All-Russian Classifier of Types of Economic Activities.
• “On _ pages” - the total number of pages in the document.
• “With the attachment of supporting documents and their copies on _ sheets” - the total number of sheets in documents confirming transactions, tax rates, etc.
• “I confirm the accuracy and completeness of the information specified in this form”:
  • the document is submitted by the taxpayer;
  • the document was submitted by the taxpayer's representative.

• “To be completed by an employee of the tax authority” - includes official information about the tax return.

Procedure for filling out section 1

In section 1, the following data is entered in the appropriate lines:

• 010 - OKATMO code;
• 020 - budget classification code (KBK);
• 030 - tax submitted by the taxpayer for payment to the budget for the reporting period (is not indicated in section 3 and does not take part in the calculations of tax indicators entered in lines 040,050);
• 040 - tax that is paid to the budget according to the procedure specified in paragraph 1 of Article 174 of the Code, if the difference is the sum of the values ​​indicated in lines 230 of Section 3, 020 of Section 6 and the sum of the values ​​indicated in line 240 of Section 3, line 010 section 4, line 010 section 5 (columns 3), line 010 section 5 and line 030 section 6, is equal to or greater than zero;
• 050 – tax to be reimbursed (which is taken into account according to the BCC indicated in line 020) for the reporting period, subject, in accordance with the procedure established by law, to reimbursement from the state budget. This tax must be displayed if the value of the difference between the sum of the values ​​of line 230 of section 3 with the value of line 020 of section 6 and the sum of the values ​​of line 240 of section 3, line 010 of section 4, line 010 of section 5 (columns 3), line 010 of section 5 (columns 5) and line 030 of section 6 is less than zero.

Procedure for filling out section 2

The lines of section 2 should display the amount of tax that needs to be paid to the budget, according to the data available to the tax agent:

• line 010 reflects the checkpoint of a branch of a foreign organization, for which the authorized branch submits this section of the declaration and accordingly pays tax to the budget;
• line 020 contains the title:
• a foreign legal entity or individual who is not registered with the tax authorities as a VAT payer;
• lessor (the government body that leases federal property, property of constituent entities of the Russian Federation and municipal property);
• the seller, in accordance with the contract for the sale of state property not assigned to enterprises and organizations that constitute the state treasury of the Russian Federation or the treasury of the constituent entities of the federation;
• debtor when selling property during bankruptcy.
• 030 - TIN of the person displayed in line 020;
• 040 - budget classification code;
• 050 - OKATO tax agent code;
• 060 - tax calculated by the tax agent for payment to the budget;
• 070 - code of the operation, which is carried out by tax agents in accordance with Article 161 of the Tax Code.

In the cases provided for in paragraphs 4.5 of Article 161 of the Code, the tax payable to the budget, which is reflected in line 060, is calculated from the values ​​of line 080, line 090 and line 100 of section 2 in the following order:

• 080 - the amount of tax calculated by the agent for goods and services shipped and completed during the reporting period;
• line 090 of the VAT declaration of section 2 - the amount of tax calculated by the agent from the payment, prepayment, which was received in the reporting period, on account of the future shipment of goods or provision of services.

If there is no value on line 80, the value on line 90 is entered on line 60. If there is no value on line 90, the value on line 80 is entered on line 60.

In the case where the tax base is determined at the time of prepayment of future deliveries of goods, at the time of delivery of products against the received payment, an event for determining the tax base occurs: tax, which is calculated from payment/prepayment and reflected in line 090 of section 2 in the reporting period or in previous periods , subject to reimbursement;

• 100 - tax deduction value. The amount payable to the budget is calculated by the agent as the value of the sum of line 080 and line 090, reduced by the value of line 100, and is entered into line 060 of section 2.

Procedure for filling out section 3

Columns 3 and 5 on lines 010–040 must reflect the tax base, which is determined in accordance with Articles 153–157 and paragraph 1 of Article 159 of the Code, as well as the amount of tax calculated at a certain tax rate. Lines 010 – 040 should contain those transactions that are not exempt from VAT or are not recognized as an object of taxation, or the territory of which is not the territory of the Russian Federation, taxable at a zero rate are not reflected.

The values ​​in lines 010 and 020, column 5 of section 3 at tax rates of 18 and 10 percent are calculated by multiplying the amount entered in column 3 of section 3 by 18 or 10 and then dividing by 100.

The value reflected in lines 030 and 040 in column 5 of section 3, rates 18/118 or 10/110 is calculated by multiplying the amount reflected in column 3 of section 3 by 18 and dividing by 118 or multiplying by 10 and dividing by 110 .

Columns 3 and 5 on line 050 display the tax base and the value of the tax upon the sale of the entire enterprise, which are determined in accordance with Article 158 of the Code.

Columns 3 and 5 of line 060 - display the tax base, as well as the tax value calculated for construction and installation work that was performed for one’s own needs, in accordance with clause 10 of Article 167 of the Code.

The tax value, which is reflected in line 060 of column 5 of section 3 when applying a rate of 18%, is calculated by multiplying the value of column 3 of section 3 by 18 and dividing by 100.

Columns 3.5 on line 070 - displays the values ​​of the amount of payment, prepayment, transfer of property rights and the corresponding tax values. In line 070, the taxpayer's successor also displays advances or other payments towards future supplies of goods and services, transfer of property rights obtained as a result of succession of property rights.

Columns 3 and 5 on line 080 - display values ​​that are associated with calculations for payment for goods or services that increase the tax base, in accordance with Article 162 of the Code, and tax indicators at the corresponding tax rate.

Column 5 on line 090 - displays tax values ​​that are subject to restoration in accordance with Chapter 21 of the Code.

Column 5 on line 090 and, in particular, column 5 on line 100 displays the value of the tax that was presented upon the acquisition of goods or services and was previously legally accepted for deduction, subject to restoration when carrying out transactions for the sale of goods or services that are taxed at a zero rate .

Column 5 on line 090 and line 110 of the VAT return display the tax that is presented to the taxpayer-buyer when transferring payment, prepayment, transfer of ownership rights, subject to restoration in accordance with subparagraph 3 of paragraph 3 of Article 170 of the Code.

Column 5 on line 120 displays the total tax value (sum of lines 010 – 090), calculated taking into account the restored tax values ​​for the reporting period.

Column 3 on lines 130 – 210 displays the value of the tax that is subject to deduction in accordance with Articles 171 and 172 of the Code.

Column 3 on line 130 displays:

• tax values ​​on goods, assets and services listed in paragraphs 1, 2, 4, 7, 11 of Article 171 of the Code, which were purchased for taxable transactions accepted for deduction in accordance with paragraphs 5.7 of Article 162.1;
• tax values ​​accepted for deduction by the taxpayer-seller in the cases provided for in paragraph 5 of Article 171 of the Code, as well as tax values ​​calculated and paid by the legal successor from the corresponding amounts of advance or other payments;
• the value of the tax on purchased goods and services, fixed assets and intangible assets, property rights used to carry out operations for the production of goods and services with a long production cycle, which is subject to deduction in accordance with clause 7 of Article 172 of the Code;
• the value of the tax on purchased equipment, equipment assembly work, which are subject to deduction in accordance with clause 1 of Article 172 of the Code.

In addition, column 3 on line 130 and line 140 displays the tax values ​​presented by contractor organizations when they carry out capital construction, accepted for deduction in accordance with clause 5 of Article 172 of the Code.

Column 3 on line 150 displays the tax values ​​presented to the buyer when transferring payment/prepayment for goods and services, transfer of ownership rights, and which are subject to deduction from the buyer in accordance with clause 12 of Article 171 and clause 9 of Article 172 of the Code.

Column 3 on lines 170 – 190 displays the values ​​of the tax paid when importing goods. Column 3 on line 180 must contain the values ​​of the tax paid by the taxpayer to the customs authorities upon import, temporary import and processing outside the customs territory, subject to deduction in accordance with Art. 171.172 of the Code.

The total amount of tax to be deducted is indicated on line 190.

In lines 200 and 210 the total values ​​of VAT amounts under Section 3 to be paid or reimbursed (respectively) are entered.

The total amount of VAT at the end of the quarter, accepted for deduction, is displayed on line 220 (the sum of lines 130, 150–170, 200 and 210).

Lines 230 and 240 serve to indicate the overall total: data on the amount of VAT payable (the difference between the values ​​of lines 120 and 220) is entered in line 230, and VAT to be reduced in line 240 (if the difference between the values ​​of lines 120 and 220 is negative).

The procedure for filling out Appendix No. 1 to Section 3 of the declaration

This application must be completed separately for each object, for the year indicated on the title page. In addition, Appendix No. 1 must be completed for all real estate objects for which depreciation is calculated starting from January 1, 2006.

Appendix 1 is not presented for real estate objects for which depreciation has been completed or from the moment of commissioning of which, according to the accounting records of a given taxpayer, at least 15 years have passed.

• Line 010 must contain the name of the property;
• line 020 - postal address of the property;
• line 030 of the VAT return - real estate transaction codes in accordance with Appendix N1;
• line 040 - the date the property was put into operation for the purpose of calculating depreciation in accounting;
• line 050 - the start date of accrual of depreciation of real estate;
• line 060 - the cost of real estate excluding tax at the time of commissioning according to accounting data, starting from January 1, 2006;
• line 070 - the tax value accepted for deduction on real estate according to the declaration data;
• the 1st line of column 1 of line 080 displays the year in which depreciation charges for real estate began according to tax accounting:
• in column 1 on line 080, the years of operation are listed in ascending order, and data for the first year or years preceding the one for which Appendix 1 is presented are transferred from columns 2-4 on line 080 from the reporting that was previously submitted for these years, to columns 2-4 on line 080 in the corresponding lines of Appendix 1, submitted for the reporting calendar year;
• in column 2 on line 080 the date of commencement of operation of the real estate is displayed (if the taxpayer has no cases of exploitation of the property during the year to carry out the operations specified in paragraph 2 of Article 170 of the Code, then dashes are placed in columns 2-4 on line 080);
• Column 3 on line 080 displays the share of goods and services transferred property rights that are not taxed in the total cost of goods, services, property rights sold in the reporting year (the percentage share is rounded to the first decimal place);
• Column 4 on line 080 displays the value of the tax that is subject to restoration, as well as payment for the year for the property for which Appendix 1 is drawn up. It is calculated as follows: 1/10 of the indicator indicated in line 070 is multiplied by the indicator in column 3 line 080 for the year according to which the current application is compiled and is divided by 100. The value from column 4 on line 080 in the corresponding line for the calendar year must be transferred to line 090 of section 3 of the declaration for the last tax period of the calendar year.

It is worth noting that the data in lines 010 – 070 must be displayed for ten years with the same indicators.

Procedure for filling out Appendix 2, Section 3

This application is filled out by the taxpayer - a branch of a foreign company, which is authorized by the parent structure to submit a declaration and pay tax on the operations of all Russian branches of the organization. A foreign company that has several branches in Russia chooses the one that will submit VAT reports at the place of its registration and pay tax for the operations of all Russian branches.

• column 1 - checkpoint of each branch of a foreign company;
• column 2 - for each branch the value of the tax is displayed, which is calculated on transactions carried out by a branch of a foreign company and subject to taxation;
• Column 3 - for each branch the tax value subject to deduction is displayed. The sum of the values ​​in column 2 of Appendix 2 must be equal to the total amount of tax, which is calculated taking into account the restored VAT values ​​and reflected in line 120 of Section 3.

The sum of the values ​​in column 3 of Appendix No. 2 must be equal to the total amount of tax indicated in line 220 of section 3.

Completing section 4 of the declaration

Column 1 must contain commercial transaction codes.

Column 2 for all transaction codes displays the tax bases for the reporting tax period, which are subject to zero taxation in accordance with paragraph 1 of Article 164 of the Code, paragraph 12 of Article 165 of the Code. The use of a zero rate in VAT calculations must be justified documented.

Column 3 for all codes displays deductions for transactions that are subject to the application of the zero VAT rate, which is documented. This includes:

• the value of the tax presented to the payer when purchasing goods and services on the territory of the Russian Federation;
• the value of the tax that was paid by the payer when importing goods into the customs territory of the Russian Federation;
• the value of the tax that was paid by the buyer, who is a tax agent, when purchasing goods or services;
• the value of the tax that was presented to the payer when purchasing goods and services on the territory of the Russian Federation, recorded from 01.01.2007 to 31.12.2008 and paid by him.
• the tax value previously calculated from the amount that was received before 01/01/2006. Payments, prepayments against future supplies of goods, which are counted in the reporting period when selling goods or services for which the application of zero VAT is confirmed by documents.

Column 4 for all transaction codes displays the value of the tax on the sale of goods or services for which the application of a zero VAT rate has not been previously documented, included in previous periods in column 3 of Section 6.

Column 5 for all transaction codes displays the tax value previously accepted for deduction on transactions with goods or services, the legality of imposing a zero VAT rate on which has not been confirmed, and which was included in previous periods for the specified transaction code in column 4 of section 6 or in the corresponding column of the section containing data on the value of the tax on transactions of sales of goods or services, taxation with a zero VAT rate for which is not confirmed, and therefore subject to payment.

Line 010 displays the total tax value (the sum of the values ​​of columns 3 and 4 minus the value of column 5), accepted for deduction for those transactions for which the application of a zero VAT rate is confirmed by documents.

Completing Section 5

Section 5 should include VAT amounts the right to include in deductions arose for the taxpayer in the tax period for which the declaration is filed.

Filling procedure:

• Column 1 must contain transaction codes in accordance with Appendix 1.
• Column 2 - tax bases for all transaction codes that are subject to a zero VAT rate, in accordance with clause 1 of Article 164 of the Code, clause 12 of Article 165 of the Code, and the rate is confirmed by relevant documents.
• Column 3 - the value of the tax according to commercial transaction codes, the application of a zero rate for which was confirmed by relevant documents, and the legality of including them in deductions arose for the VAT payer in the reporting period:
  • the value of the tax presented to the taxpayer when purchasing goods or services on the territory of the Russian Federation;
  • the value of the tax paid by the buyer - tax agent during the purchase of goods or services;
  • the value of the tax presented to the payer when purchasing in the Russian Federation goods and services accepted for accounting from January 1, 2007 to December 31. 2008 and paid for by him.
• Column 3 of line 010 - the total value of the tax that is accepted for deduction. This value is defined as the sum of the indicators indicated in column 3 for each of the operations. Column 4 - tax bases for transactions of each code, which are subject to VAT in accordance with clause 1 of Article 164 of the Code, clause 12 of Article 165 of the Code at a zero rate, which is not confirmed by documents in the reporting period.
• Column 5 - the value of the tax for each code, the application of the zero VAT rate for which was not confirmed by documents in the current period, but the right to deduction for which arose for the tax period for which the declaration is submitted:
  • the value of the tax that was presented to the payer when purchasing goods or services in the territory of the Russian Federation;
  • the value of the tax paid when importing goods into the territory of the Russian Federation;
  • the value of the tax paid by the buyer, who is a tax agent, when purchasing goods or services;
  • the value of the tax presented to the payer paid by him when purchasing goods and services on the territory of the Russian Federation that were accepted for accounting from 01.01.2007 to 31.12.2008.
• Column 5 of line 010 is the total tax accepted for deduction on page section 5. This value is determined as the sum of all taxes that are reflected in column 5 for all transaction codes.

Completing Section 6

Column 1 must contain transaction codes.

Column 2 - tax bases for all transaction codes, the occurrence of which is determined by Article 167 of the Code.

Column 3 - tax values ​​calculated at the base tax rate, the application of zero VAT for which is not confirmed by the required documents. The tax reflected in column 3 by transaction code is calculated by multiplying the value of column 2 by 18 or 10 and dividing by 100.

Column 4 - for all transaction codes, deductions are reflected for sales of goods or services for which the application of a zero rate has not been confirmed, including:

• tax presented to the payer when purchasing goods and services on the territory of the Russian Federation;
• tax paid by the payer when importing goods into the territory of the Russian Federation;
• tax paid by the buyer as a tax agent when purchasing goods and services;
• tax presented to the payer when purchasing goods, services, assets in the territory of the Russian Federation, accepted for accounting from January 1, 2007 to December 31, 2008, and paid by him.
• tax calculated from the amount received before January 1, 2006. Payments, prepayments made during the period when selling goods or services for which taxation with zero VAT has not been confirmed.

Line 010 - total values ​​for columns 2-4.

Line 020 - tax is displayed if the total value in column 3 of line 010 exceeds the value in column 4 of line 010, and is calculated as the difference of these values; Line 030 - tax is displayed if the total value in column 3 of line 010 is less than the value in column 4 of line 010, and is calculated as the difference between the value of column 4 of line 010 and the sum of the values ​​in column 3 of line 010.

Completing Section 7

Column 1 of line 010 should display transaction codes in accordance with Appendix 1. When entering transactions that are not subject to VAT, the indicators in columns 2,3,4 on line 010 are filled in under the corresponding transaction codes.

When entering transactions that are not subject to taxation, transactions for the sale of goods and services that are sold outside the Russian Federation, the indicators in column 2 of line 010 are filled in under the transaction codes, and the indicators in columns 3 and 4 of line 010 are not filled in.

In column 2 of line 010 for transaction codes that are not subject to taxation, the following are reflected:

• the cost of goods and services that are not subject to taxation;
• the cost of goods and services sold outside the territory of the Russian Federation, in accordance with Articles 147, 148 of the Code;
• the cost of goods and services sold that are not subject to VAT in accordance with Article 149 of the Code, taking into account clause 2 of Article 156 of the Code.

Column 3 of line 010 for each of the transaction codes that are not subject to VAT must reflect the cost of purchased services and material assets that are not taxed, namely:

• the cost of goods and services, the sale of which is not subject to VAT in accordance with Art. 149 Code;
• the cost of goods and services purchased from taxpayers who are exempt from VAT duties;
• the cost of goods and services purchased from persons who are not VAT payers.

Column 4 of line 010 for all transaction codes that are not subject to VAT must reflect the tax values ​​that are presented when purchasing goods or services, or paid when importing into the Russian Federation.

Line 020 displays the amount of payment or advance payment for the supply of goods and services, the production of which takes more than six months.

Completing sections 8-12 of the declaration

Line 001 is filled in when submitting a clarifying declaration and contains an indication of the relevance of the information.

In section 8, lines 010-180 reflect the data indicated in columns 2-8, 10-16 of the purchase book, respectively. Line 190 indicates the total VAT amount for the purchase book.

Section 9 on lines 010-220 reflects the data indicated, respectively, in columns 2-8, 10-19 of the sales book. Lines 230-280 reflect the total data for the sales book, indicated, respectively, in the “Total” line of the sales book.

Sections 10 and 11 on lines 010-210 reflect the data indicated respectively in columns 2-9, 11-19 of the accounting journal.

In section 12, lines 040-050 reflect the information indicated respectively in lines 6b-7 of the invoice form; lines 060-080 reflect the data indicated respectively in columns 5, 8 and 9 of the invoice form.

Let's sum it up

As you can see, filling out value added tax reports is not an easy task. Therefore, every responsible accountant must have a sample of filling out a VAT return. Filling out the declaration must be accurate; in each line you must indicate exactly the data required by regulations.

An accessible example of filling out a VAT return is a good way to avoid mistakes. As already written above, the current 2016 VAT reporting requirements did not bring anything new to accountants, so filling out the 2014 VAT return can easily serve as an example.

VAT return: Video