Tax agents, as well as VAT payers, are those categories of enterprises and entrepreneurs who are required to submit appropriate declarations within the period specified by law. With regard to value added tax, the declaration should be completed quarterly; in 2017, a new form should be used, which can be downloaded for free in Excel below; we also suggest downloading a sample of filling out the VAT declaration for the 3rd quarter of 2017.

The documents themselves are in almost all cases filled out electronically. Even the number of employees does not affect which method of sending documentation you can choose. Paper VAT returns will only be accepted in exceptional circumstances.

About the general rules when submitting

Article 174 of the Tax Code states that papers must be submitted when the so-called reporting period ends. The maximum deadline is the 25th day of the month following this reporting period (for VAT this is a quarter), i.e. the declaration for the added tax is submitted four times a year.

Note: For the 3rd quarter of 2017, a VAT return must be submitted by October 25, 2017.

If the due date falls on the weekend, then it is simply postponed to the next day when everyone goes to work.

Documentation is presented only at the branch where the taxpayer was registered.

According to standard step by step instructions, on the form tax return VAT display requires the following information:

• Objects of the taxation system.
• Description of costs and income for the reporting period.
• Sources from which funds came.
• The base used to calculate taxes.
• Benefits related to tax transfers.
• Contribution, in the total total amount.
• Other types of data that affect fees.

In 2017, VAT returns are submitted using an electronic form.

Enterprises could submit the document in printed form until the end of 2013.

The procedure has been changed starting January 1, 2014. The use of modern technologies has now become mandatory, regardless of the number of employees.

Electronic forms are also used to complete applications.

Who is required to submit a VAT return?

According to the law, not all categories of citizens are given the obligation to draw up this document.

We list those for whom the requirement to submit a completed tax return for added tax remains relevant and mandatory under any circumstances:

• IP with OSNO.
• LLC with OSNO.
• Individual entrepreneur using the simplified tax system and UTII. This is especially important for those who import products from abroad, work using the form of a simple partnership, and issue invoices to the consumer, where they write about VAT.

Entrepreneurs and organizations are exempt from paying VAT if the following conditions are met:

• IP and simplified tax system.
• IP, UTII.
• IP, Unified Agricultural Sciences.
• IP, PSN.
• Individual entrepreneurs and LLCs on the simplified tax system. But they are released only if during the last two months they have made a profit not exceeding two million rubles. Then VAT is not charged, but it is important to inform the tax office about this in advance.

There is a so-called simplified declaration form, the same for everyone. The use of such a form is acceptable if business activities do not lead to any changes in bank accounts. Or if there are no objects included in the taxation system.

Filling out simplified versions of the declaration form involves the use of paper media. In these cases, the requirement to use electronic forms of VAT reports does not apply.

How to fill out a VAT return for the 3rd quarter of 2017

Structure of the report form

When studying any step-by-step instructions, it will become clear that there are a total of 12 sections in the document.

Structure of the tax return form for value added tax:

• The title pages are filled out by each taxpayer.
• The first section was created for everyone. It is needed even by those who, under standard conditions, are exempt from the tax itself, but at the same time issue an invoice with the relevant data. Such entrepreneurs fill out only the title page along with 1 section.
• Tax agents should pay particular attention to section 2.
• Sections 3-6 of the declaration only describe certain types of transactions. If they occurred during the reporting period, the relevant information is entered.
• A number of operations are described in section 7 of the VAT report. This applies to transactions that are not subject to taxation. Usually this refers to the sale of goods and services outside Russian territory. Or transactions where an advance is received for actions carried out only in the future. If the preparation takes at least 6 months.
• Section 8 of the tax return form specifies tax deductions associated with previous reporting periods.
• Section 9 is a place where it is easy to find information regarding the sales book and other related documents.
• If certain data is entered into the invoice journal, then it is transferred to the declaration, to sections 10 and 11. This is especially true for the mediation sector.
• Section 12 is also for those who do not pay tax, but are involved in processing invoices.

Samples of filling out sections

How to fill section 1 VAT returns:

Here the total tax amount is calculated.

• We enter OKTMO in the line of the form, which is designated by code 010.
• The BCC for VAT is entered in line 020. This is relevant for goods and services that are sold only in the Russian Federation.
• The total amount of the VAT contribution is the issue addressed in line 030.
• 040 and 050 – lines of the declaration form, where the result for sections 3-6 is entered. Dashes are allowed here if the tax base is not applied.

There are only line numbers left, starting with 040 and ending with 050. Their design is relevant if there is code 227 in the line with the location of the account. Otherwise, affixing dashes is acceptable.

Sample of filling out section 1 for the 3rd quarter of 2017:

Section 3: filling features

In this section of the declaration form, the tax contribution itself is calculated, using rates of up to 18 and 10 percent, respectively. It becomes a mandatory requirement to indicate tax deductions, if they are relevant.

If transactions are carried out for the sale of goods and services that are subject to VAT, then their description is given in lines numbered 010-040. Columns 3 and 5 must also be used in full.

The functioning of the object as a property complex is displayed in line 050.

If construction and installation work is being carried out for the enterprise itself, this must be written in line number 060. But information is needed only if the relevant projects were carried out for a particular reporting period.

Data regarding the tax base is entered in line 070. The VAT return form must include information not only regarding prepayments, but also subsequent transactions related to one or another calculation. In the appropriate field they write about the amount of tax that is taken from the advance payment.

080 – line number, which indicates the amounts that make up the base and are used when calculating the amount of tax itself.

All transactions accompanied by settlement in connection with payment for goods and services provided must be indicated.

Maximum detailed information regarding VAT charges are included in the declaration lines designated by numbers 090-110. Especially if restoration is required in the current period.

• Number 090 is dedicated to the amount to be restored.
• 100 – designation of the contribution in the case when the amount for deduction has already been accepted for products and services that are subsequently exported.
• 110 – line number of the report form describing transactions that involved the calculation of a tax deduction in connection with fixed assets, intangible assets or rights. In the future, these objects usually become part of the contribution to the authorized capital owned by third parties.

Line 120 is devoted to the total tax amount as a whole. This includes a contribution for transactions for the sale of any goods and services, as well as the part subject to restoration.

Sample of filling out section 3 for the 3rd quarter of 2017:

Sections 4-9

They are filled out only when carrying out transactions to which a zero tax rate applies. 7 Section of the declaration is devoted to transactions that are not subject to VAT at all. There is another case when this part is used - the transfer of an advance payment for goods with services related to the list approved separately by the Government of the Russian Federation.

The remaining sections have already been written about earlier.

Samples of filling out sections 8 and 9 can be viewed in the completed example declaration, which can be downloaded below for free.

Features of the tax deduction under section 3

This information goes on the lines of the tax return, starting with number 150. The main thing is to indicate only deductions that actually relate to one or another tax deduction. You cannot do without a detailed study of the information presented in the last lines of the purchase books. The indicators must match what is written there.

Separately, goods imported into the territory of the Russian Federation or exported beyond its borders are taken into account. Do not forget to indicate the amount of VAT that was actually charged.

About the final part

The final part of the declaration is usually filled out by forwarders, developers and intermediaries. Or in general any enterprises that work in the interests of others. This part is always drawn up in the presence of agency contracts or commission agreements, the use of a transport expedition, or the performance of duties for the implementation of development.

Form and completed sample

New VAT return form for 2017 download for free in excel - .

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

VAT payers must prepare returns for this tax on a quarterly basis. Since 2019, the tax rate has increased to 20 percent, which affected the rules for filling out declarations.

The Federal Tax Service is preparing a new declaration form. In section 3 of the declaration, lines will also appear for the rate of 20 percent and 20/120. The lines with rates of 18 percent and 18/118 will remain. Companies and entrepreneurs will submit a declaration using a new form for reporting for the first quarter of 2019.

Who is renting? VAT returns are required to be drawn up by organizations and entrepreneurs, including intermediaries, who are recognized as VAT payers and are tax agents for VAT.

Those who use special regimes, but issue invoices with allocated VAT, are also required to report. For a detailed list of organizations and the conditions under which they are required to submit a VAT return, see the table.

When they give it up. The declaration is sent no later than the 25th day of the month following the expired tax period. The tax period for VAT is a quarter.

Tax authorities will look for five new errors in VAT returns (letter of the Federal Tax Service dated December 3, 2018 No. ED-4-15/23367). If there are errors or discrepancies in the VAT return, companies receive an automatic claim. From January 25, 2019, five new codes will appear. How to act if a company receives a car request, see.

In what form should I submit it? It is necessary to report only in electronic form through authorized special operators. This responsibility is independent of the number of employees. True, there are only two cases when a report can be provided on paper.

This can be done, first of all, by tax agents who are not VAT payers and do not conduct intermediary activities with the issuance of invoices on their own behalf.

The second category of payers who have the right to fill out paper reports are foreign organizations that provide individuals(non-entrepreneurs) electronic services, and foreign tax agents.

However, keep in mind that since 2019, Russian companies and entrepreneurs who purchase electronic services are not tax agents. What form should I use to report?

Draw up a declaration in the form approved by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558. Use forms that take into account the changes made to the form by order of the Federal Tax Service dated December 20, 2016 No. ММВ-7-3/696. How to fill out.

• All VAT payers include in the declaration:

Sections 8 and 9 with Appendix 1;

An example of filling out a declaration in a special regime >>>

Articles on the topic “VAT Declaration”: 44180

The deadline for submitting the VAT return for the 2nd quarter of 2019 is no later than the 25th day of the month following the expired tax period. We have provided the current deadlines for submitting the report in 2019 in a convenient table. Save this cheat sheet so you don’t miss important dates and avoid getting fined and account blocked.

No later than January 25, 2019, organizations and entrepreneurs report VAT for the 4th quarter of 2018. The declaration changed at the beginning of 2017, and the form has remained unchanged since then. We will tell you who, when and where should submit the declaration, what the consequences of failure to submit the document are, and we will give an example of how to fill it out.

Who submits a VAT return and how?

All value added tax payers submit this declaration. It is also submitted by VAT non-payers who issued a VAT invoice in the past quarter, and by tax agents who received or issued invoices as intermediaries, even if they work in special modes.

All these categories submit the declaration electronically. If you submit a document on paper, the tax office will consider this tantamount to failure to submit a return. On paper, the document can only be handed over to the defaulter - the tax agent.

Where and when do we submit the declaration?

The declaration is submitted within 25 days after the end of the quarter. The last day for submitting the document for the 4th quarter is January 25.

Declarations are sent to the Federal Tax Service at the location of the parent organization or place of residence of the individual entrepreneur. For separate divisions, there is no need to generate a separate report and send it to the tax office.

Responsibility for failure to submit a declaration

That is, for being late with the declaration you will pay 1000 rubles or more. Most likely, a fine will be imposed even if the zero declaration is sent late. There is no consensus on this issue, but in practice the tax service fines for late payments, and the courts support it. Although there are also opposite court decisions, when companies that are late with “zero” are exempt from fines, there are fewer of them.

Also, the Federal Tax Service may block a current account for failure to submit a declaration 10 working days after the deadline for submitting the document.

Deductions in the declaration

Deductions help reduce your tax bill. There are several types of VAT deductions, they are listed in Art. 171 Tax Code of the Russian Federation. Since the beginning of 2017, deductions for capital construction have been reflected in the VAT return. This is done in section 3, line 125. The declaration had a line for these deductions until 2015, then it was removed, and since 2017 it has been returned to collect data for analytics.

The average percentage of deductions in the country is 88.06%. In practice, tax authorities focus not on all-Russian, but on regional indicators. Check them on the Federal Tax Service website. Nothing prevents you from making a deduction. bigger size, if there are grounds for this. But if a company’s deductions do not correspond to the average deductions in the region, inspectors can call “on the carpet” and schedule inspections - even on-site inspections.

What sections does the declaration consist of?

The declaration includes a title page and 12 sections. Figure out which sections you need to fill out. If filling out the declaration raises many questions and difficulties, seek help from an experienced accountant or keep an accountant, who will generate all the reports and check them before sending them to the tax office and funds. This is relevant for most VAT payers and intermediaries who send the document to the tax office only in electronic form.

Filling out the declaration:

• the title page and 1 section are filled out by all VAT payers;
• Section 2 is filled out by tax agents separately for each company for which there are tax agent responsibilities;
• Section 3 - to indicate the tax base and tax payable at non-zero rates;
• Sections 4, 5 and 6 are completed by exporters;
• Section 7 - for companies that carried out VAT-free transactions in the previous quarter;
• Section 8 is the purchase ledger data;
• Section 9 - sales book data;
• Section 10 for intermediaries - you need to provide information from the journal of issued invoices;
• Section 11 for intermediaries - information from the log of received invoices;
• Section 12 is filled out by simplifiers and UTII payers who issue VAT invoices.

Instructions for filling

Here is a sample of filling out a declaration for Romashka LLC - this is a micro-enterprise with two employees at OSNO, the main activity is wholesale trade. The organization fills out only part of the sections of the declaration:

• “Romashka” does not lease state property, so it does not fill out section 2;
• does not apply a 0% tax rate, therefore does not complete sections 4, 5 and 6;
• does not deal with operations that are not subject to taxation or are carried out outside the territory of Russia, and also does not make an advance payment for the supply of goods with a production cycle of more than six months, therefore does not fill out section 7.

On the title page we indicate the INN and KPP, the code of your tax authority, the reporting year 2018 and the reporting period - “24” for the 4th quarter. We write the name of the organization in full, indicate the OKVED code, telephone number, number of sheets in the declaration and details of the director or entrepreneur.

In section 1 we indicate the OKTMO code, the budget classification code and the amount of tax payable to the budget.

In section 3, we calculate the amount of tax payable: we enter the amounts of the tax base and tax at the appropriate interest rate.

Sections 8 and 9 are information from the Purchase and Sales Books about transactions for the 4th quarter. To generate these sections of the Declaration, the company will have to install an accounting program or register in a web service, because taxpayers who fill out and submit these sections as part of the declaration have the right to submit it only electronically.

Easily prepare and submit your VAT return online using the online service. The declaration is generated automatically based on accounting and is checked before sending. Get rid of the routine, submit reports and benefit from the support of our service experts. For the first month, new users use the service for free. For new LLCs, the gift is 3 free months of work and reporting.

The VAT return is completed at the end of each tax period, that is, at the end of each quarter, until the 20th day next month(January 20, April 20, July 20, October 20). (since 2015, the deadlines for filing a VAT return have changed, details).

What is a declaration? This report consists of 10 sheets: the first sheet is the title sheet, the rest - 7 sections in which VAT is calculated for various transactions. In practice, most often not all sheets are filled out.

Before you start filing a VAT return, you need to:

• make sure that you are going to use a new declaration form that is not outdated (declarations are updated periodically, so it is important to keep track of this);
• identify the sheets you need to fill out;
• first enter VAT data in sections 3-7, then move the necessary lines from them to sections 1-2.
• when filling out manually, all letters and numbers must be clear and large;
• All amounts must be indicated in rubles, kopecks must be rounded to whole rubles;
• in each empty cell of both filled and unfilled lines, put a dash;
• the declaration can be filled out manually and on a computer, submitted to the tax office in person, by mail or electronically (it should be noted that since 2014, filling out and submitting the declaration is carried out only electronically);

To help the taxpayer, the Procedure for filling out a VAT return is presented, which explains in detail how to fill out each page of the declaration. This document can be downloaded by clicking on the link at the end of the article. There you can also download the VAT return form, current for 2013-2014.

Sample of filling out a VAT return

We will prepare a tax return for the fourth quarter of 2012 for the organization Confectioner LLC.

Page 1- this is a title page containing general information about the taxpayer.

Filling it out should not be difficult.

The TIN/KPP of the organization is indicated at the top.

“Adjustment number”: if the declaration is submitted for the first time, it is entered “0”; if the document has been adjusted, then the numbers “1”, “2”, etc. are entered accordingly, depending on the time the declaration is submitted.

“Tax period”: the period code is written (21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter).

At the bottom left, fill in the section “Reliability...”, if the declaration is submitted by a manager, put “1”, if another person, then “2”, and indicate the taxpayer’s full name.

Section 3.

The next step in completing the declaration will be filling out Section 3, which is made for payment to the budget.

The first part of this section reflects all transactions from which tax is withheld for payment to the budget. The second part indicates.

Data for the fourth quarter of Confectioner LLC:

• sales of goods with a VAT rate of 18%: tax base 2,000,000, VAT = 360,000 (line 010);
• sales of goods with a VAT rate of 10%: tax base 3,000,000, VAT = 300,000 (line 020);
• an advance was received from the buyer for the upcoming sale with a VAT rate of 10%: advance 1,000,000, VAT 90,909 (line 070);
• VAT accepted for deduction in the previous quarter was restored: 10,000 (line 090);
• VAT deductible (presented by suppliers): 450,000 (130);
• VAT on the advance payment transferred to the supplier, subject to deduction in the fourth quarter: 120,000.

Appendix 1 to section 3 filled out only if there were any transactions in relation to real estate, this application is completed once at the end of the year and submitted along with the declaration for the fourth quarter. Confectioner LLC did not carry out such operations.

Appendix 2 to section 3 filled out by foreign organizations operating in the Russian Federation.

Sections 4-6 are filled out for enterprises performing taxable transactions.

Let’s assume that Confectioner LLC exported goods to Belarus in the amount of 2,000,000 rubles. and fill it out Section 4.

How to fill out correctly and what should be taken into account when filling out a VAT return? Who pays the VAT tax? What is the responsibility for violating the deadlines for filing a VAT return? We have covered the answers to these and other questions regarding value added tax (VAT) in our article.

Commercial and non-profit organizations and individual entrepreneurs operating on the basis of the general taxation system, as well as those conducting non-economic activities, in addition to annual reporting documentation, are required to submit a quarterly VAT (Value Added Tax) declaration to the tax service. Conventionally, VAT taxpayers are divided into those who:

• pays VAT on the sale of goods and provision of services in the Russian Federation;
• pays VAT when importing goods into the territory of the Russian Federation;
• pays VAT in case of transition to a simplified taxation system.

In accordance with Art. 145 of the Tax Code of the Russian Federation, organizations and entrepreneurs whose total revenue for the three previous consecutive calendar months amounted to less than 2 million rubles can be exempted from paying VAT, a notification of which is submitted to the tax service.

Organizations and entrepreneurs are not required to pay VAT if:

• activities are carried out under the application of the tax system of the Unified Agricultural Tax (Unified Agricultural Tax);
• the taxation system is applied (Simplified taxation system);
• the PSN (Patent Taxation System) is applied;
• applies ( Single tax on imputed income) for some types of activities;
• participants of the Skolkovo innovation project (according to Article 145.1 of the Tax Code of the Russian Federation).

In cases of issuing invoices to buyers of goods and services with an allocated amount of VAT, the above-mentioned persons are required to pay VAT tax.

What are the objects of VAT taxation?

• import of goods into the territory of the Russian Federation;
• operations for the sale of goods and services, as well as property rights, including their gratuitous transfer, carried out on the territory of the Russian Federation;
• transfer of goods and services intended for own needs, and for which expenses are not taken into account when calculating profit;
• carrying out construction and installation work for own consumption.

Deadlines for paying taxes and submitting VAT returns

Payment of VAT must be made in equal installments based on the results of each tax period before the 25th day of each of the three months following the expired tax period. As well as paying tax, the VAT return must be submitted by the taxpayer to the tax service at the place of registration of the activity by the 25th day of the month following the expired tax period. The amount of calculated VAT goes to the federal budget, so there is no need to prepare and submit a declaration to individual departments. Failure to comply with the deadlines for submitting a VAT tax return entails penalties in the amounts determined by Article 119 of the Tax Code of the Russian Federation, and which amount to 5% of the “unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the date established for its presentation, but not more than 30 percent of the specified amount and not less than 1,000 rubles.” Violation of the reporting deadlines entails a fine of 200 rubles (letter of the Federal Tax Service of Russia dated April 11, 2014 No. ED-4-15/6831). The VAT return is submitted only electronically. The tax return must be submitted no later than the 25th day of the month following the expired tax period.

Zero VAT return: who should submit it, how to fill it out?

A zero VAT return can also be filed by organizations working for common system taxation. In the zero VAT return, 1 and 2 pages are filled out, the checkpoint must be indicated - for organizations, dashes - for individual entrepreneurs. Code 400 is always present in the VAT return; it means submitting the return at the place of registration of the taxpayer. Next, the tax period code must be indicated: 21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter (in case of liquidation - 51-I, 54-II, 55-III, 56-IV). The OKTMO code is indicated taking into account each individual region, the VAT code is identical. The deadline for submitting a zero VAT return is until the 25th day of the month following the expired tax quarter; there are no penalties for failure to submit or late submission of a zero VAT return.

General form of VAT declaration

From January 1, 2015, VAT reporting is submitted in accordance with new forms and format. Now VAT taxpayers do not keep logs of invoices; the declaration is prepared on the basis of information from the book of purchases and sales. For intermediary services, filling out the VAT return from the invoice journal is saved.

Contents of the VAT return

The title page and section 1 of the tax return “The amount of tax to be paid to the budget (reimbursement from the budget), according to the taxpayer” is filled out by all taxpayers, including the zero tax base. Sections 2 to 12, appendices to the declaration are filled out and included in the financial statements in cases where the taxpayer carries out relevant operations. The correctness of filling out the VAT tax return is carried out by the tax service based on the parameters of the “Control ratios to the tax return”.

Download the VAT return form

Filling out a VAT return

The VAT tax return is filled out with a ballpoint pen in black, blue or purple ink. Not allowed:

• correcting errors using a proofreader
• double-sided printing of a declaration on paper
• using a method of fastening declaration sheets, which can lead to damage to the financial reporting document (stapler, etc.).

Each field of the declaration must be filled in - either with one specific indicator or with a dash. The fields of the declaration are filled in from left to right with numerical indicators. After filling out all sheets, the declaration is numbered in the “page” field. The VAT tax return is filled out in full rubles, rounded down to the nearest 50 kopecks, and rounded down to the nearest ruble for more than 50 kopecks.