The new tax return form was approved by Order No. ММВ-7-3/572 dated October 19, 2016. Two sheets were added to the updated declaration: for taxpayers adjusting prices for transactions with related parties and for organizations that control foreign companies. The remaining sheets were supplemented with new lines, old indicators were deleted due to their lack of demand.
The declaration is absolutely obligatory all organizations applying a common tax system.
This happens when the organization pays dividends in a special regime organizations and individuals. The composition of the declaration then depends on the organizational and legal form of the organization - the tax agent.
A “profitable” declaration should be submitted to the tax authority based on the results each reporting and tax period.
Tax period for income tax is calendar year, therefore, all indicators used to calculate the taxable base are filled out in the declaration cumulative total. The annual declaration is submitted before March 28 of the following year (.
Reporting periods in case quarterly filing declarations will be: 1st quarter, half year, 9 months. Submission deadline is no later than the 28th day of the month following the reporting quarter.
When monthly submission declaration reporting periods will be one month, two months, three months, four months and so on. Submission deadline is no later than the 28th day of the month following the reporting month.
Organizations have the right to choose for themselves how often submit a report, there are no restrictions, for example, on the volume of revenue or legal form.
But, if the taxpayer decides to switch to calculating the monthly advance payment based on the actual profit received, he is obliged inform the tax authority about this before the beginning of the year, in which such a transition is planned (clause 2 of Article 286 of the Tax Code), and also do not forget to make changes to the accounting policy for tax purposes.
If a taxpayer decides to file a return quarterly, he must first determine whether he should calculate advance payments on such a return quarterly or monthly. For this he calculates the average revenue for the previous four quarters. If this indicator is exceeded 15 million rubles he will have to pay monthly payments based on the profit received for the previous quarter (clause 3 of Article 286 of the Tax Code).
If the taxpayer does not belong to any specific category or there is no data on any indicators, the corresponding sheets and sections may not be included in the declaration. But there is mandatory sections for all taxpayers. This:
Not all organizations fill out the remaining sheets and appendices, but a situation may always arise when they need to be included in the submitted declaration:
Section/annex of the declaration | Conditions for submission |
Subsection 1.2 | If an organization pays monthly tax advances in a quarterly return |
Subsection 1.3 | Appears if: – the organization acts as a tax agent when paying dividends and interest, – the organization received such income, but the agent did not withhold tax. |
Appendix 3 to Sheet 02 | If the organization received profits and losses on individual transactions (for example, sold depreciable property) |
Appendix 4 to Sheet 02 | If losses are taken into account when forming profits, or it is assumed that they will be taken into account. This application is completed when submitting a declaration for the 1st quarter and year. |
Appendix 5 to Sheet 02 | If the organization has branches or separate divisions. |
Appendices 6, 6a, 6b to Sheet 02 | Formed by members of a consolidated group of taxpayers |
Sheet 03 | If the tax agent pays dividends and interest to other organizations. To be completed for each decision on payment of income |
Sheet 04 | If the organization received dividends from foreign organizations, interest on government securities, and income was not withheld by the tax agent |
Sheet 05 | If the organization received income from transactions with securities |
Sheet 06 | Filled out by non-state pension funds |
Sheet 07 | To be completed by charitable organizations |
Sheet 08 | Filled out by organizations that independently adjust the tax base for controlled transactions |
Sheet 09 and Appendix 1 to Sheet 09 | Filled out by organizations that received income in the form of profits of controlled foreign companies |
Appendix 1 to the tax return | Organizations that received income not included in the tax base (for example, income of landlords in the form of inseparable improvements), or incurred expenses that are not taken into account by certain categories of taxpayers (for example, shortfalls if the perpetrators are not found) |
Appendix 2 to the tax return | Joint stock companies paying dividends to individuals |
Attention! If the taxpayer within ten working days will not submit annual declaration, tax authority will block his current account(clause 3 of article 76 of the Tax Code of the Russian Federation)!
If the organization pays monthly advance payments based on the previous quarter's profit, it becomes important to correctly fill out sheet 02, and accordingly, sections 1.1 and 1.2 of the declaration.
Line 210 indicates the amount of accrued advance payments for the reporting period. It consists of the sum of the lines 180 and 290 previous declaration.
The profit of the organization was:
1st quarter – 3,000,000 rubles, half-year – 4,000,000 rubles, 9 months – 7,000,000 rubles.
When preparing a declaration for half a year The accountant reflected the following data in the declaration:
Page 180 – 800,000 rub.
Page 210 – 1,200,000 rub.
Page 280 – 400,000 rub.
Page 290 – 200,000 rub.
When preparing a declaration in 9 months The accountant filled in the lines as follows:
Page 180 – 1,400,000 rub.
Page 210 – 1,000,000 rub.
Page 270 – 400,000 rub.
Page 290 – 600,000 rub.
Page 320-600,000 rub.
IN monthly declaration line 180 indicates the calculated tax for the current period, in line 210 – calculated tax for the previous reporting period.
The organization has the following data on profits received:
January – 100,000 rub.,
January-February – 50,000 rub.,
January-March – 200,000 rub.
In the declarations the organization will reflect:
For January:
Page 180 – 20,000 rub.,
Page 210 – 0,
Page 270 – 20,000 rub.
For January-February:
Page 180 – 10,000 rub.,
Page 210 – 20,000 rub.,
Page 280 – 10,000 rub.
For January-March:
Page 180 – 40,000 rub.,
Page 210 – 10,000 rub.,
Page 270 – 30,000 rub.
How to fill out the declaration correctly in these and other cases can be found in the sample declaration.
tax code Russian Federation obliges to submit an updated declaration only if the error led to increase in the amount calculated for payment to the budget the amount of tax (Article 54 of the Tax Code).
In this case, the current declaration form is used to make the adjustment. at the time of submission of the initial declaration. In this case, all sheets and sections are filled out as in the original one, even if they have not been changed. On the title page the taxpayer must put correction number.
To prevent the tax authority from holding the taxpayer liable for non-payment and incomplete payment of taxes in the amount of 20% of the amount due(Clause 1 of Article 122 of the Tax Code), before submitting clarification it is necessary pay any arrears and penalties.
If detected errors lead to to overpayment of tax in previous tax periods, the legislator gave the right to include such an adjustment in the current period and reflect this data in Appendix No. 2 to sheet 02 in line 400. The declaration indicators contain a “subtle” hint - the base of the current tax period can be adjusted in this way only based on errors relating to the last three years. If mistakes are made beyond the three-year period, it is better to submit an updated declaration according to the form in force at that time.
The most common errors when filling out the declaration - oddly enough, tax codes (reporting periods) And codes at the location of registration. They are listed in Appendix No. 1 to the Filling Out Procedure. Incorrect filling period code can lead to incorrect reflection of calculated taxes in the budget settlement card. This counts technical error, and the taxpayer should not be held liable for taxes for failure to submit a declaration (It will be interesting ⇒ ). It is recommended to apply updated declaration with the wrong code and zeroed indicators and primary"correct" declaration.
Often accountants, when submitting the primary declaration, correction number indicate the number 1. The tax authority does not accept such a declaration, citing the lack of a primary one.
Performance outdated form declaration entails direct refusal to register it.
If an organization in the current year reduces the tax base by the amount losses received in previous tax periods, she is obliged to supplement the declaration for 1st quarter Appendix No. 4 to sheet 02.
Received by the organization loss on sale of fixed assets, it reflects this amount in lines 060 and 360 of Appendix No. 3 to sheet 02. Proceeds from the sale and the residual value of the asset were included in income and expenses. In sheet 02 of the declaration the organization “restores” the amount of loss on line 050 of sheet 02, and on line 100 indicates the amount of loss for the reporting period, calculated in proportion to the number of remaining months of the useful life of the sold object.
The organization received dividends from a Russian organization, included this amount in non-operating income. These incomes were included in the tax base. But the organization has already received dividends minus withholding tax. Therefore they are necessary exclude from profit received, filling out the corresponding line 070 in sheet 02. As a result, this amount will not increase the base from which the tax is calculated.
The organization has controlled foreign company. But in the reporting year, a foreign company received a loss and did not distribute profits. Since the declaration declares not only profits, but also losses, the organization needs to supplement the declaration with sheet 09, filling it out in terms of losses received by a foreign company.
Income tax is one of the most significant fees, through which the Russian budget is replenished. Every year they pay a percentage of their profits to the treasury legal entities on common system taxation, not forgetting to pay advances every month or quarter. Payers report to the state in the form of a tax return for income tax. Let's look into the intricacies of filling it out for the 2nd quarter of 2019.
In accordance with Article 246 of the Tax Code of the Russian Federation, the declaration is submitted by tax payers:
Reporting is submitted quarterly (or monthly) and at the end of the year. Reporting periods:
Profit is considered a cumulative total from the beginning of the year.
Income tax payers are divided into two categories:
Companies whose income for the previous 4 quarters did not exceed 15 million rubles (the limit was increased in 2016 from 10 million rubles) are entitled to submit declarations quarterly. Other companies pay advances once a month from actual profits, so they also fill out reports every month.
Let's present the deadlines for filing income tax returns in 2019 in the form of tables.
Quarterly reporting
Monthly reporting
The latest current income tax return form was approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@. It has undergone significant changes compared to the previous form of declaration. The procedure for filling out the income tax return in 2019 is in the appendix to the order.
The current income tax return (instructions for filling out for the 2nd quarter of 2019 reflects these requirements) consists of:
This is a required part.
The remaining applications and pages are completed if the following conditions are met:
Let's look at an example of how to fill out an income tax return for the 2nd quarter of 2019 line by line.
The title page is filled with information about the organization:
When paying quarterly payments:
When paying monthly payments:
For our example, let's fill out section 1 line by line:
Filled out by income tax payers who pay advances every month. For our example we do not use it.
Filled out by companies when paying income tax on dividends.
The completed Sheet 02 of the declaration will show from what amounts of income and expenses the tax base was calculated.
Enter line by line:
In continuation of Sheet 02, you need to enter the advance payment of the previous period. During this period additional payment is required:
In Appendix 1 to Sheet 02, detail your income by line:
Then in detail:
The remaining lines are filled in if conditions are met.
Appendix 2 details the costs.
Lines 010-030 are filled out only by firms that use the accrual method to recognize income and expenses. With the cash method, the lines are left blank.
Let us assume that the indirect expenses of VESNA LLC consisted of taxes and the acquisition of depreciable property as a capital investment:
The remaining fields in our case remain empty.
Depreciation expenses are indicated separately:
The remaining fields in Appendix 2 of the declaration remain empty if there are no conditions for filling out.
Appendix 3 is drawn up only if the organization during the reporting period:
Fill in the lines:
In continuation of Appendix 3 the following lines:
An updated declaration will be needed if an error is discovered in the calculations and the income tax could not be calculated correctly the first time. The amended declaration indicates the amount taking into account the detected error. If the tax amount is underestimated during the first calculation, then along with submitting the “clarification” you need to pay the difference to the budget and transfer penalties.
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).
Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrectly entered codes or violation of control ratios are the reason for refusing to accept the report, conducting a desk audit or bringing to administrative/tax liability.
FILES
According to the current tax legislation, all VAT returns must be submitted via TKS channels. When generating a report, it is necessary to monitor changes made by the Ministry of Finance to the electronic format of the document. To submit the declaration correctly, you should use only the current version of the report.
The VAT payer or tax agent is given 25 days after the end of the quarter to prepare a report.
Keep in mind: the use of a paper version of the VAT return is permitted only for those business entities that are legally exempt from tax or are not recognized as VAT payers and certain categories of tax agents.
The quarterly VAT return contains two sections that must be completed:
A reporting document with a simplified format (Title and Section 1 with dashes added) is submitted in the following cases:
If the specified prerequisites are present, sales amounts for preferential types of activities are entered in section 7 of the declaration.
For tax subjects conducting activities using VAT, it is mandatory to fill out all sections of the declaration that have the corresponding digital indicators:
Section 2– calculated VAT amounts for organizations/individual entrepreneurs having the status of tax agents;
Section 3– sales amounts subject to taxation;
Sections 4,5,6– are used when there are business transactions with a zero tax rate or those that do not have a confirmed “zero” status;
Section 7– data on transactions exempt from VAT are indicated;
Sections 8 – 12 include a summary of information from the purchase book, sales book and invoice journal and are filled in by all VAT payers using tax deductions.
The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in order No. ММВ-7-3/558 dated October 29, 2014.
The procedure for filling out the main sheet of the VAT return does not differ from the rules established for all types of reporting to the Federal Tax Service:
The signature of the payer’s representative and the date of generation of the report are affixed to the title page. On the right side of the sheet there is space for confirming records of the authorized person of the tax service.
Section 1 is the final section in which the VAT payer reports the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and information from section 3 of the declaration.
The sheet must indicate the code of the territorial entity (OKTMO) where the taxpayer operates and is registered. IN line 020 the KBK (budget classification code) is recorded for this type of tax. VAT payers are guided by the KBK for standard activities - 182 103 01 00001 1000 110. The KBK can be clarified in the latest edition of Order of the Ministry of Finance No. 65n dated 07/01/2013.
Attention: If the BCC is inaccurately indicated in the VAT return, the tax paid will not be credited to the taxpayer’s personal account and will be deposited in the accounts of the Federal Treasury until the identity of the payment is clarified. A penalty will be charged for late tax payment.
Line 030 is filled in only if the invoice is issued by a tax-beneficiary taxpayer exempt from VAT.
In lines 040 and 050 The amounts received for the tax calculation should be recorded. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040; if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.
This section is required to be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, lessors and sellers of municipal property.
For each counterparty, a separate sheet of Section 2 is filled out, where its name, INN (if any), BCC and transaction code must be indicated.
When reselling confiscated goods or carrying out trade operations with foreign partners, tax agents fill out troki 080-100 Section 2 - the amount of shipment and the amounts received as an advance payment. The total amount payable by the tax agent is reflected in line 060 taking into account the values indicated in the following lines – 080 and 090. The amount of tax deduction for realized advances (line 100) reduces the final amount of VAT.
The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, raises the most questions among accountants. Sequential filling of section lines looks like this:
In section 3 it is necessary to enter the VAT amounts, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total on line 080, with specification on lines 090 and 100.
On lines 105-109 data is entered on the adjustment of VAT amounts in accounting during the reporting period. This may be the erroneous application of a reduced tax rate, the wrongful classification of transactions as non-taxable, or the inability to confirm a zero rate.
The total amount of accrued VAT is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure should be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.
Lines 120-190(Column 3) are devoted to deductions that require the amount of VAT to be paid:
The result from adding the amounts of deductions for all legal reasons is recorded in line 190, and lines 200 and 210 are the result of performing arithmetic operations between lines 110 gr.5 and 190 gr.3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated VAT amount, you should fill out page 210 gr. 3, how VAT is refundable.
The tax amounts reflected in lines 200 or 210 of section 3 should fall into lines 040-050 of section 1.
The VAT return requires filling out two appendices to section 3. These forms are filled out:
These sections must be completed only by those payers who, in their activities, use the right to apply a zero VAT rate. The difference between the sections consists of some nuances:
Important: if there are several grounds for applying Section 5, the taxpayer must fill out separately each reporting period when the deduction was claimed.
This sheet is intended to transmit information on transactions that were carried out in the reporting quarter and, in accordance with Art. 149 clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instructions.
Only one condition must be met - the manufacture of products or the implementation of work is long-term in nature and will be completed in 6 calendar months.
Relatively recently appeared sections provide for the inclusion in the declaration of information listed in the sales book/purchase book for the reporting period. In order for the fiscal authorities to automatically conduct a desk audit, these sheets indicate all the counterparties “included” in the tax registers for VAT.
According to the regulations in sections 8 and 9 information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods/services, amounts of revenue and accrued VAT should be disclosed.
Important: Electronic reporting modules make it possible to reconcile the data of sections 8 and 9 with counterparties before submitting the declaration. Otherwise, in the event of data discrepancies during cross-check with the Federal Tax Service, amounts to be deducted that do not correspond to the supplier’s sales book may be excluded from the calculation and the amount of VAT payable will increase.
In case of correction of data in previously declared invoices, the taxpayer is obliged to create attachments to sections 8 and 9.
These sheets are of a specific nature and are subject to registration only by business entities of several categories:
IN sections 10-11 information from the journal of received and presented invoices with the amounts of VAT and taxable turnover must be listed.
The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– availability of invoices with allocated VAT presented to counterparties.
VII. The procedure for filling out Appendix No. 1 to Section 3 of the declaration
"The amount of VAT subject to recovery and payment to the budget for the reporting year and previous reporting years"
39. “Appendix No. 1 to Section 3” of the declaration (hereinafter referred to as Appendix No. 1) is drawn up by taxpayers once a year (simultaneously with the declaration for the last tax period of the calendar year) for 10 years, starting from the year in which the moment occurred. specified in “paragraph 4 of Article 259” of the Code (until January 1, 2009 - in “paragraph two of paragraph 2 of Article 259” of the Code), indicating data for previous calendar years in connection with the procedure established by “paragraphs 4” and “5 of paragraph 6” Article 171" of the Code.
39.1. "Appendix No. 1" is filled out separately for each property (fixed asset) (hereinafter referred to as the property).
39.2. "Appendix No. 1" is filled out for the calendar year, which is indicated on the title page in the "indicator" "Reporting year".
39.3. "Appendix No. 1" is filled out for all real estate objects for which depreciation is calculated in accordance with "clause 4 of Article 259" of the Code (before January 1, 2009 - "paragraph two of clause 2 of Article 259" of the Code) starting from January 1, 2006.
For real estate objects for which depreciation has been completed or at least 15 years have passed from the moment of putting them into operation according to the accounting records of a given taxpayer, “Appendix No. 1” is not submitted.
39.4. When filling out “Appendix No. 1” it is necessary to reflect the taxpayer’s INN and KPP; page serial number.
39.5. For 10 years, starting from the calendar year in which depreciation began on the property according to tax accounting data, the taxpayer fills out “Appendix No. 1” in the following order.
39.6. The data “lines 010” - “070” are filled in for 10 years with the same indicators.
39.7. Line 010 indicates the name of the property.
39.8. “Line 020” reflects the postal address of the actual location of the real estate (postal code, code of the subject of the Russian Federation in accordance with “Appendix No. 2” to this Procedure, district, city, locality (village, town, etc.), street (avenue, alley, etc.), house (property) number, building (building) number, apartment (office) number).
39.9. “Line 030” reflects transaction codes for real estate objects in accordance with “Appendix No. 1” to this Procedure.
39.10. “Line 040” reflects the date the property was put into operation (day, month and calendar year in which the property was put into operation according to accounting data) for the purpose of calculating depreciation in accounting.
39.11. “Line 050” reflects the start date of depreciation on the property in accordance with “clause 4 of Article 259” of the Code (until January 1, 2009 - “paragraph two of clause 2 of Article 259” of the Code). The year indicated on this line must coincide with the year indicated in the first line of column 1 on “line 080”.
39.12. “Line 060” reflects the value of the property excluding tax amounts on the date of its commissioning according to accounting data, starting from January 1, 2006.
39.13. “Line 070” reflects the amount of tax accepted for deduction on the property according to the declarations.
39.14. Column 1 on “line 080” reflects the calendar year.
The first line in column 1 on “line 080” reflects the calendar year in which depreciation began to accrue on the property according to tax accounting data.
In column 1 on “line 080” calendar years are indicated in ascending order. Indicators compiled for the first calendar year or previous calendar years to the calendar year for which "Appendix No. 1" is compiled are transferred from columns 2 - 4 to "line 080" (columns 8, 10 - 11 to "line 020" of the appendix to the declaration, compiled for 2006 and 2007 in the form approved by Order of the Ministry of Finance of Russia dated November 7, 2006 N 136n “On approval of the form of the tax return for value added tax and the procedure for filling it out” (registered by the Ministry of Justice of Russia on November 30, 2006, registration number 8544 )), compiled for these years, in columns 2 - 4 on “line 080” in the corresponding lines of Appendix No. 1, compiled for the calendar year indicated on the title page in the “indicator” “Reporting year”.
39.15. Column 2 on “line 080” reflects the date of commencement of use of the property for carrying out the operations specified in “clause 2 of Article 170” of the Code in the calendar year for which “Appendix No. 1” is compiled. If the taxpayer, during the calendar year for which Appendix No. 1 is compiled, does not have cases of using this property to carry out operations specified in “clause 2 of Article 170” of the Code, then dashes are placed in columns 2 - 4 on “line 080” .
39.16. Column 3 on “line 080” reflects the share as a percentage, determined based on the cost of goods (work, services) shipped in the calendar year for which “Appendix No. 1” is drawn up, transferred property rights, tax-free and specified in “clause 2 of Article 170" of the Code, in the total cost of goods (work, services), property rights shipped (transferred) in the calendar year for which Appendix No. 1 is compiled. The percentage share is rounded to the nearest decimal place (i.e. rounded to one decimal place).
39.17. Column 4 on “line 080” reflects the amount of tax to be restored and paid to the budget on the property for the calendar year for which “Appendix No. 1” is drawn up. The specified amount is calculated as follows: 1/10 of the amount (indicator) indicated on “line 070” is multiplied by the indicator in column 3 of “line 080” for the calendar year for which Appendix No. 1 is compiled and divided by 100.
39.18. The amount of tax reflected in column 4 on “line 080” in the corresponding line for the calendar year for which “Appendix No. 1” is drawn up is transferred to “line 090” “Tax amounts subject to recovery, total” of section 3 of the declaration drawn up for the last tax period of the calendar year.
Last updated:
This application is filled out by companies that purchased real estate, accepted VAT on it for deduction and began to use this property to conduct tax-free transactions.
Appendix 1 to Section 3 of the declaration is drawn up once a year (simultaneously with the declaration for the last quarter of the calendar year) for 10 years, starting from the year in which depreciation of the property began, indicating data for previous calendar years.
VAT on such property is restored in a special manner. It applies both to any real estate (with the exception of aircraft, sea and inland navigation vessels, as well as space objects), and to the amount of VAT presented to the company by contractors when carrying out capital construction or accrued by the company when performing construction and installation work for its own consumption.
VAT must be restored not only on the purchased (built) property, which began to be used in tax-free transactions, but also in the event of its reconstruction or modernization (clause 6 of Article 171 of the Tax Code of the Russian Federation.
The tax previously accepted for deduction is subject to restoration when the real estate is subsequently used in operations:
The list of transactions that are not subject to VAT is given in Article 149 of the Tax Code. These include, in particular:
The list of transactions not recognized as sales is contained in paragraph 3 of Article 39 of the Tax Code. The rules for determining the place of sale of goods, works and services are in its articles 147 and 148.
The code provides for two conditions under which VAT does not need to be restored:
The tax must be reinstated at the end of each calendar year for 10 years. The 10-year period should begin to count from the start date of depreciation on the fixed asset in tax accounting. For reconstruction and modernization expenses, this period is counted from the year in which the accrual of tax depreciation on the changed value of the object began.
For 10 years, at the end of each calendar year, it is necessary to restore 1/10 of the amount of VAT previously accepted for deduction.
The application is filled out for those real estate objects for which depreciation is accrued starting from January 1, 2006. For each case of VAT recovery from modernization or reconstruction, you must fill out a separate application.
The application is compiled and submitted to the tax office only at the end of the year. That is, within the deadlines established for submitting the VAT return for the fourth quarter of the reporting year (before January 25 of the next year).
On line 010, indicate the name of the property.
On line 020, indicate the actual address of the location of the property. Here write down the postal code and address of the object, as well as the code of the subject of the Russian Federation, which you take from Appendix No. 2 to the Procedure for filling out the declaration.
Reflect the transaction code for the property on line 030. Take this code from Appendix No. 1 to the Procedure for filling out the declaration.
On line 040, indicate the day, month and year when the property was put into operation according to accounting data.
Line 050 reflects the date when depreciation began to be charged on real estate in tax accounting. And in the case of reconstruction (modernization) - the start date of depreciation on the reconstructed (modernized) object. The year indicated on this line must coincide with the year indicated in the first line of column 1 on line 080.
The value of the property according to accounting data (excluding VAT), starting from January 1, 2006, is recorded on line 060.
On line 070, indicate the amount of VAT accepted for deduction on real estate according to tax returns.
Please note: lines 010 - 070 are filled out for 10 years with the same indicators.
Line 080 is filled out like this. If you are filling out the application for the first time, in column 1 (first line) indicate the year in which depreciation began to be calculated for real estate in tax accounting.
In the future, along lines 2, 3, 4, etc., lines 080 reflect subsequent years of depreciation in ascending order.
For example, a company bought real estate, for which it accepted VAT as a deduction and began calculating depreciation in 2016. In 2017, the property began to be used for transactions not subject to VAT. The company must restore part of the tax previously accepted for deduction and submit an annex to the declaration for the property.
In the appendix to the declaration for 2017, line 080 (first line) will indicate:
In the application for 2018, line 080 will indicate:
In the application for 2019, line 080 will indicate:
In column 2 of line 080, enter the start date of using real estate for transactions not subject to VAT in the calendar year for which you are drawing up Appendix No. 1. If in this calendar year you used real estate for taxable transactions, then in columns 2 - 4 On line 080, put dashes.
In column 3 on line 080, reflect the share of shipped goods (works, services), property rights not subject to VAT in the total cost of shipment. The share is indicated as a percentage and rounded to one decimal place.
Calculate the amount of VAT to be restored and paid to the budget in the year for which you are drawing up Appendix No. 1 in column 4 of line 080. Do it this way: 1/10 of the amount indicated in line 070, multiply by the figure in column 3 of line 080 for the calendar year for which you are drawing up application No. 1, and divide by 100.
Subsequently, this amount is transferred to line 080 of section 3 of the declaration drawn up for the fourth quarter.
On January 12, 2016, Aktiv JSC acquired the workshop building. On the same day, the building was put into operation, and depreciation began to accrue on it in February.
The cost of the building was 19,200,000 rubles. (including VAT - RUB 3,200,000).
The tax amount on it was accepted for deduction. In 2017 and subsequent years, the workshop began producing both VAT-taxable and VAT-free products.
Starting from 2017, Aktiv needs to fill out Appendix No. 1 annually for 10 years to restore VAT on the original cost of the workshop building. The amount of tax to be restored is calculated based on the VAT amount of RUB 320,000. (RUB 3,200,000: 10 years).
In October 2019, Aktiv reconstructed the building, the cost of which amounted to RUB 4,800,000. (including VAT - 800,000 rubles). The cost of the building increased by the amount of reconstruction costs. From November 2019, depreciation began to accrue from the new changed value.
Starting from 2019, Aktiv needs to fill out additional Appendix No. 1 annually for 10 years to recover VAT on building reconstruction costs. The amount of tax to be restored is calculated based on the VAT amount of 80,000 rubles. (RUB 800,000: 10 years).
Thus, from 2019, “Asset” will fill out two appendices No. 1 to section 3.
Let’s say the revenue from product sales (excluding VAT) was:
in 2017
in 2018
in 2019