For the first quarter, it must be submitted no later than April 27 using the new form (approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

In this article, you will find tips on completing all the new sections of the report and read about changes to the old sections.

The most important change you will experience when preparing VAT reports is that you will not have to manually enter everything into sections 8 and 9. The program will automatically pick up data from your purchase books and sales books. And it is precisely in them that all information must be correct. Otherwise, there may be problems with the declaration. Using six samples, we showed how and what should be reflected in the documents in order to submit VAT reports without much difficulty.

For whom is an electronic VAT return required?

Most companies must submit a VAT return to the inspectorate in electronic format using the TKS. This applies not only to companies using the general regime, but also to organizations using a simplified or imputed regime that issue VAT invoices to customers.

Note! The weight may be heavy. Therefore, check your Internet speed in advance and, if necessary, change the tariff to a higher speed one. Otherwise, sending may take several hours. . And only on the condition that the number of employees of the company for the previous year does not exceed 100 people (Clause 3 of Article 80 of the Tax Code of the Russian Federation). But such companies must also report electronically if they simultaneously issue or receive VAT invoices as intermediaries. That is, commission agents, agents acting on their own behalf, developers, forwarders who take into account only intermediary remuneration in their income (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Only organizations in special regimes that withhold VAT as

Where to start filling out

In the new sections 8 and 9 of the declaration, it is necessary to provide data on each issued and received invoice. Section 8 includes indicators of the purchase book, section 9 - sales book, with the exception of the name of the supplier, buyer and intermediary.

You don't need to enter anything into these sections manually. All necessary information The accounting program will take it from the sales book and the purchase book and transfer it to the declaration itself. This is why it is now fundamentally important to avoid mistakes in books.

The special operators program can check whether the required indicators in the declaration are completed. But, of course, it will not control whether the company correctly indicated the indicators for a specific invoice. For example, number, cost of goods, supplier’s tax identification number. In addition, the electronic format of the declaration is quite “soft”. For example, the company will not indicate the TIN and KPP of the counterparty in the declaration. Such a file will most likely pass format control, and problems may arise only at the camera stage.

Therefore, before submitting the declaration, it is worth checking at least with the main counterparties. To do this, you can, for example, create a selection of records for the counterparty from the purchase book or sales book. And send this data to the supplier or buyer.

In addition, some accounting software developers and special operators offer services for automatic verification of counterparties. The check is carried out according to the Unified State Register of Legal Entities through the database on the website of the Federal Tax Service of Russia. Ask your developer or specialist operator about this service.

What sections to include in the new declaration

In general mode

1. The standard composition of the declaration is the title page, sections 1, 3, 8, 9.
2. Intermediaries acting on their own behalf additionally complete sections 10 and 11.
3. If a company prepares VAT invoices for non-taxable transactions, it will also need to pass Section 12.

On simplification and imputation

1. Companies that issue VAT invoices, in addition to the title page and section 1, fill out section 12.
2. Tax agents additionally include section 9 in their reporting.
3. Intermediaries on a special regime who issue or receive invoices on their own behalf and are not tax agents must submit only the invoice log to the inspection. But there is no VAT return.

Section 8

In section 8, as in other new sections, line 001 “Indication of the relevance of previously submitted information” has been introduced. But in the reporting for the first quarter, this detail does not need to be filled out, since it is intended only for updated declarations. The other lines of section 8 will record the same data that is given in the purchase book.

Let's take a closer look at the purchase ledger indicators that raise the most questions. How to fill out the book correctly can be seen in the example below.

Operation type code (column 2). The list of codes was approved by order of the Federal Tax Service of Russia dated February 14, 2012 No. ММВ-7-3/83. But in the purchase book it is advisable to also include additional codes recommended by the Federal Tax Service of Russia (letter dated January 22, 2015 No. GD-4-3/794). Tax officials advise recoding from the beginning of the quarter all those transactions in the purchase book for which new codes have been introduced. This is important because the declaration verification algorithm depends on the operation code.

Note! Recode in the purchase book and sales book the transactions for which new codes were introduced in the letter of the Federal Tax Service of Russia dated January 22, 2015. No. GD-4-3/794. Otherwise, inspectors will not be able to compare deductions with the supplier's tax. And they will ask for clarification.

Let's take this example. The company imported goods from Germany and entered transaction code 01 in the purchase book. This code indicates the purchase of goods. The program reads this code and understands that it must compare the amount of deduction in the buyer's declaration with the tax that the supplier charged in his declaration. But in this case, an error will arise during the check, because the VAT on imports is paid to the budget by the buyer himself. Therefore, in the purchase book you need to put a special code 20, recommended by the Federal Tax Service for the import of goods. Having read it, the program will refer to the customs database, and not to the supplier’s declaration. If the import tax is paid, there will be no questions for the buyer.

Number and date of the seller's invoice (column 3). The main thing is to correctly enter the invoice number into the purchase book, especially if it contains letters, hyphens and other symbols. Due to an error in the number, there may be discrepancies with the seller's declaration. Your colleagues and officials from the Federal Tax Service discussed this problem in detail at the Glavbukh Club, which took place on March 5.

There is no need to indicate the invoice date if the company claims VAT deduction on import. Then in column 3 of the purchase book you only need to indicate the customs declaration number.

Number and date of the document confirming payment of tax (column 7). If a company accepts tax deductions on purchased goods, works or services, payment details do not need to be specified. Since column 7 of the purchase book must be filled out only when the company claims a deduction, one of the conditions for which is payment of tax. These are mainly deductions from advances paid to the supplier. In addition, column 7 of the purchase book is filled out by tax agent companies.

If the supplier declares deduction of advance VAT on the date of shipment, the payment order data also does not need to be recorded. As we found out, the Federal Tax Service of Russia now agrees with this.

The supplier also accepts tax deduction when returning the advance payment to the buyer. The Federal Tax Service advised in this case to still indicate the number and date of the payment order for the refund of the advance. It doesn’t matter that the title of column 7 of the purchase book says about paying tax, but the supplier in this case does not pay tax. At the same time, the Federal Tax Service informed us that the shortcomings in column 7 should not lead to problems during the inspection. After all, tax authorities will be able to automatically compare the invoice in the declaration of the supplier and the buyer. Thus, questions regarding payment details are most likely only possible if inspectors inspect in depth some of the company’s operations.

Date of acceptance of goods for registration (column 8). Mistakes in this props are dangerous. From the date of registration of goods, a three-year period is now calculated, during which the company can claim a VAT deduction (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).

INN/KPP of the seller (column 10). It is safer to check this data, since tax authorities will compare records in the statements of the buyer and the supplier primarily using the TIN. For example, you can use the service on the nalog.ru website in the “Electronic services” > “Checking the correctness of filling in invoices” section. Although this service is currently operating in test mode and there may be errors. Therefore, if the service generates an error, but the counterparty is an active organization, the invoice can be included in the declaration.

If the company imports goods, column 10 does not need to be filled out. This also applies to goods purchased from suppliers from the countries of the Eurasian Economic Union.

INN/KPP of the intermediary (column 12). This column must be filled out if the company purchased goods through an intermediary who acts on its own behalf.

Note! If the company purchased goods through an intermediary, indicate his TIN/KPP in column 12 of the purchase book.

Number of the customs declaration (column 13). This information must be filled in for imported goods only. For such products, the supplier must indicate the customs declaration numbers on the invoice. The buyer provides the same data in the purchase book. If there are several customs declarations, tax authorities recommend specifying them separated by a semicolon. Column 3 of the purchase book does not need to be filled out. The customs declaration number is reflected only by importers, that is, companies that themselves import goods.

Note. Will your declaration get stuck when submitted?
The volume of the new electronic declaration may be very large, since it now contains detailed information about all transactions. Therefore, even before taking the exam, you can assess how suitable your Internet is for the exam. One invoice record (line in the sales book or purchase book) weighs 250-300 bytes, the number of lines is approximately known to you. Multiply and you get the “weight” of the declaration. Divide it by the speed of the Internet channel. You can check this with your provider or IT department. This will give you an approximate time for submitting your declaration. If the result is too great, then you need to switch to some other tariff, at which the Internet will be faster, or change equipment or provider.

Section 9

In section 9, you must provide sales ledger data for each invoice issued. Let's focus on the most important indicators. How to fill out the book can be seen in the sample.

Operation type code (column 2 of the sales book). In the sales book, it is worth recoding all transactions from the beginning of the first quarter that fall under the new list of codes recommended by the tax authorities (letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3/794). This is necessary so that the Russian Federal Tax Service program, when checking, can compare the data for a specific invoice in the declaration of the buyer and supplier.

Seller's invoice number (column 3). The best option is to use simple invoice numbering without alphabetic symbols, dashes or other symbols. Then there will be fewer discrepancies between the reporting of the supplier and the buyer.

INN/KPP of the buyer (column 8). Companies that sell goods or services to individuals may not indicate the TIN in the invoice, and therefore in the sales book. Accordingly, this indicator will not be included in the declaration. There is no violation in this. But for correct verification, code 26 must be entered in column 2 of the sales book. It indicates the sale of goods to customers who are not VAT payers or are exempt from paying tax. This code also applies to sales. individuals. It must also be provided when the company receives advances from such buyers.

INN/KPP of the intermediary (column 10). If goods are sold through a commission agent or agent acting on his own behalf, reflect his details in the sales book. The same data will be recorded in the declaration.

Number and date of the document confirming payment (column 11). When shipping goods, payment document details do not need to be recorded in column 11 of the sales book. If the buyer made an advance payment, indicate the payment details for which the advance was received.

Cost of sales exempt from tax (column 19). This column is intended only for organizations that apply VAT exemption (Article 145 of the Tax Code of the Russian Federation). If the company sells goods that are not subject to VAT under Article 149 of the Tax Code of the Russian Federation, the sales book is not filled out. But you need to include section 7 in the declaration, intended for preferential transactions.

Let's add that the company can register corrected and adjusting invoices in the sales book and purchase book. Then you need to indicate the details of not only these documents, but also the original invoice.

Section 9 on paper return

Simplified or imputed companies that are tax agents have the right to submit a VAT return on paper. We are talking, in particular, about those companies that buy goods from a foreign organization on the territory of Russia (Clause 2 of Article 161 of the Tax Code of the Russian Federation). Or they rent state or municipal property (clause 3 of article 161 of the Tax Code of the Russian Federation).

It is safer for such companies to fill out a sales book and section 9 of the declaration. The explanation is this. From the Tax Code of the Russian Federation it follows that the sales book is kept only by VAT payers (clause 3 of Article 169 of the Tax Code of the Russian Federation). But from the rules for maintaining a sales book, we can conclude that tax agents must register invoices in the sales book (clause 3 of the Rules for maintaining a sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). And these rules do not contain exceptions for companies on special regimes. This was confirmed by the Federal Tax Service of Russia.

Example 1. How a simplified tax agent fills out section 9 of the declaration
The company leases municipal property on a simplified basis. On March 16, 2015, the company transferred the rent under the agreement and withheld VAT from this amount. The rent is 59,000 rubles, including VAT - 9,000 rubles. The accountant wrote out an invoice for the amount of the rent and registered it in the sales ledger. And then reflected the invoice indicators in section 9 of the declaration. A sample of filling out section 9 is given below. The company does not have the right to deduct this amount of tax, since it applies a special regime. And only VAT payers can claim VAT deductions.

Note. What has changed in the old sections of the declaration

1. The tax base . Amounts received from buyers and related to payment for goods must be reflected in the total sales on line 030 or 040 of section 3 of the declaration, depending on the VAT rate. For example, this applies to interest on bills received as payment for goods, the amount of which exceeds the refinancing rate (clause 1 of Article 162 of the Tax Code of the Russian Federation). Previously, these amounts were required to be shown separately on line 080.
2. VAT deductions . The tax presented by contractors for capital construction work must be included in the total amount of deductions on line 120 of section 3. In the previous declaration form, such company tax deductions were indicated on line 140.
3. Export of goods . Sections 4-6, which are filled out by exporting companies, have changed. Thus, in section 4, new codes for returning goods (1010447) and changing the price of goods (1010448) appeared.

Sections 10 and 11

In addition to sections 8 and 9, intermediaries fill out two more new sections - 10 and 11. This applies to commission agents, agents acting on their own behalf, developers, as well as forwarders who take into account only intermediary remuneration in their income (clause 5.1 of article 174 of the Tax Code of the Russian Federation ).

Section 10 contains information about issued invoices from Part 1 of the accounting journal. And in section 11 - the indicators of received invoices, which are contained in part 2 of the accounting journal, with the exception of the names of the seller and buyer.

The data in sections 10 and 11 are essential for checking the declaration. After all, journal entries create a relationship between the supplier's sales book and the customer's purchase book. If the intermediary incorrectly fills out the invoice log, the buyer will need to prepare an explanation for the inspectors. Let's explain with an example.

Example 2. How a commission agent should fill out an invoice journal
Komissioner LLC entered into an agreement for the sale of goods to Komitent LLC. The commission agent sold these goods to Buyer LLC and issued an invoice. The cost of goods is 354,000 rubles, including VAT - 54,000 rubles. The invoice lists the commission agent as the seller. The commission agent registered this invoice in part 1 of the accounting journal.
But VAT on the cost of shipped goods is assessed not by the commission agent, but by the principal. Therefore, the commission agent transferred data on the shipment of goods to the principal. The accountant of Komitent LLC also drew up an invoice for the shipment and registered it in the sales book as shown in the sample below. The principal then handed over this invoice to the commission agent.
The principal issues an invoice for the entire cost of goods sold. Even if the commission agent transfers to the principal the proceeds from the sale of goods minus remuneration. That is, the cost indicators in the invoice of the commission agent and the principal must be identical. They do not depend on settlements between the intermediary and the principal.
The accountant of Komissioner LLC registered the invoice received from the principal in part 2 of the accounting journal. Then the commission agent added data from the principal's invoice to columns 10-12 of part 1 of the accounting journal. This is the name of the principal, INN/KPP and invoice details. A sample log book is shown below.
Thus, LLC “Buyer” claimed a VAT deduction based on the invoice of LLC “Commissioner”. In the purchase book, the commission agent will be indicated as the seller (see example below). When checking, the program will refer to the commission agent's accounting journal and determine the supplier of goods, which is the principal. The program will then check the tax accrual in the principal's sales ledger.
If the commission agent does not receive the principal's invoice and does not indicate its data in columns 10-12 of part 1 of the accounting journal, then the buyer will be asked for clarification on VAT deductions.

Since 2015, companies have not registered invoices for commission remuneration in the accounting journal (clause 3.1 of Article 169 of the Tax Code of the Russian Federation). Therefore, these invoices do not need to be reflected in section 10.

It is possible that the intermediary company applies a special regime. Then you do not need to fill out a VAT return. But the invoice log must be submitted to the inspection no later than April 20 (clause 5.2 of Article 174 of the Tax Code of the Russian Federation).

Section 12

Note. Simplified
Simplified companies that issue invoices must submit VAT returns in electronic format. Otherwise, the account may be blocked.

Section 12 is intended for companies in special regimes that issue VAT invoices to customers. As well as general regime organizations that issue tax invoices for non-taxable transactions.

This section records the data on lines 1, 6b, 7, columns 5, 8 and 9 of each invoice. That is, the number and date of the invoice, INN/KPP of the buyer, currency code, cost of goods, works or services sold excluding tax, amount of tax and cost of goods including VAT

On the 1C:Lecture Hall page there is a video recording of the lecture “New VAT declaration in 1C:Accounting 8 - preparation, presentation and clarification,” which took place on March 5, 2015 in 1C:Lecture Hall:

• Part 1. Regulatory regulation of VAT reporting
• Part 2. Preparation of accounting data for new VAT reporting
• Part 3. Responsibility for drawing up invoices and maintaining a journal of invoices
• Part 4. Forms and rules for maintaining a purchase book, a sales book and an invoice journal (Resolution No. 1137)

Structure of the new tax return

New VAT return, approved. Order No. 558, in contrast to the previous declaration, approved. Order No. 104n includes not seven, but 12 sections. It includes the usual sections from the first to the seventh:

• Section 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer”;
• Section 2 “The amount of tax payable to the budget, according to the tax agent”;
• 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 Russian Federation»;
• Appendix 1 to Section 3 “Amount of tax subject to restoration and payment to the budget for the past calendar year and previous calendar years”;
• Appendix 2 to Section 3 “Calculation of the amount of tax payable on transactions involving the sale of goods (work, 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, departments)";
• Section 4 “Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented”;
• Section 5 “Calculation of the amount tax deductions for transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which was previously documented (not confirmed)”;
• Section 6 “Calculation of the amount of tax on transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is not documented”;
• Section 7 “Transactions not subject to taxation (exempt from taxation); transactions that are 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 the amount of payment, 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.”

And also completely new sections from eight to twelve:

• Section 8 “Information from the purchase book on transactions reflected for the expired tax period”;
• Appendix 1 to Section 8 “Information from additional sheets of the purchase book”;
• Section 9 “Information from the sales book on 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 operations 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 of the Russian Federation.”

Let us note that the prepared new declaration is initially oriented towards an electronic format, since the paper declaration form given in Order No. 558 is difficult to both fill out and check. And if the purchase book and sales book, as well as the invoice journal contain a large number of entries, then this is almost impossible to do. This approach, apparently, is quite justified, since the possibility of filing a declaration in paper form is limited to a narrow circle of declarants:

• VAT defaulters performing the duties of tax agents and not being intermediaries (forwarders, developers);
• taxpayers presenting information classified as state secrets (clause 3 of article 80 of the Tax Code of the Russian Federation).

Hence the two main tax “axioms”, fully supported by the tax authorities:

• A VAT return filed electronically should, in principle, not exist in paper form. Of course, you can print out such a declaration for yourself on paper, but given that each registration entry for each invoice reflected in sections 8 - 12 takes up at least two sheets, the volume of such a paper declaration will be simply gigantic;
• how the taxpayer will reproduce the electronic format of sections of the declaration for visual perception (for visualization) is determined only by the desire and capabilities of the electronic means of the taxpayer himself.

That is why the usual tabular forms with vertical reflection of indicators on the corresponding lines are quite suitable for the perception, control, and analysis of information reflected in sections 1 – 7 of the declaration. And to view the information contained in sections 8 - 12 of the electronic declaration, for reasons of convenience and rationality, it makes sense to refer to the forms of sales books, purchase books, logs of received and issued invoices, in which this information is reflected in a form familiar to perception .

Procedure for filling out the declaration Auto-filling of counterparty details by TIN is supported in all latest versions

• accounting programs of the 1C:Enterprise 8 system:
• Version 1.3.60 of the "Manufacturing Enterprise Management" configuration (rev. 1.3);
• Version 1.1.55.2 of the "Complex Automation" configuration (rev. 1.1);
• Version 3.0.34.17 of the "Enterprise Accounting" configuration (versions PROF, KORP and basic, rev. 3.0);
• Version 2.0.3.31 of the "Entrepreneur's reporting" configuration (rev. 2.0);
• Version 2.0.10.72 of the "1C:ERP Enterprise Management" configuration (rev. 2.0);

Version 11.1.10 of the “Trade Management” configuration.

• In conclusion, we note that the successful submission of a new VAT return is a complex task, including:
• correct maintenance of regulated VAT accounting in the program;
• submission of the declaration via electronic channels;
• timely submission of explanations in response to the requirements of the Federal Tax Service (electronically)
• according to specific lines of sections of the declaration;

submission of corrective declarations based on records of additional sheets.

About how to prepare in advance for submitting a VAT return, including using the services "Auto-filling the details of the counterparty" and "Checking the details of the counterparty".

Section 9 of the new VAT return. lines 120 and 130. In what cases should these lines be filled out?

As we found out, the Federal Tax Service of Russia believes that column 11 is also filled out by buyers who restore the amount of advance VAT accepted for deduction upon receipt of goods (subclause 3, clause 3, article 170 of the Tax Code of the Russian Federation). In this case, the buyer must register an invoice for prepayment in the sales book, and in column 11 reflect the details of the payment order by which he transferred the advance to the supplier. We believe that in this case, column 11 is not necessary to fill out. After all, here the accrual of VAT depends on the fact of receipt of goods, and not payment of the invoice. But in order to reduce the risk of a dispute, it is safer to do as suggested by specialists from the Federal Tax Service.

Amounts associated with payment for goods. Another situation when you need to fill out column 11: the supplier receives from the buyer, in addition to payment for the goods, work or services themselves, additional amounts associated with this payment (clause 1 of Article 162 of the Tax Code of the Russian Federation). These may be fines that determine the price of goods (letter of the Ministry of Finance of Russia dated October 30, 2014 No. 03-03-06/1/54946). For example, if, according to the terms of the contract, if payment is late, the cost of goods increases by a certain percentage. Another example is interest or discount on bills received as payment for goods. The portion of these amounts that exceeds the interest at the refinancing rate is taxed.

From these additional amounts, the supplier must calculate VAT at the rate of 18/118 or 10/110 on the date of receipt of money from the buyer (clause 4 of Article 164 of the Tax Code of the Russian Federation). The invoice must be drawn up in one copy (clause 18 of the Rules for maintaining the sales ledger). The seller must record this invoice in the sales ledger. In column 11 you need to indicate the number and date of the payment order for which the buyer transferred the amounts associated with payment for the goods.

Tax agents. Organizations that withhold VAT as tax agents must also fill out column 11 of the sales ledger. Since the tax in this case must be calculated on the date when the tax agent company transferred money to the supplier for goods, work or services.

A company that leases or acquires state or municipal property is a tax agent for VAT. That is, when transferring Money the lessor or seller withholds the amount of tax from them and independently pays it to the budget (clause 3 of Article 161 of the Tax Code of the Russian Federation). An exception is the situation when a small or medium-sized enterprise buys out leased state or municipal property (Federal Law of July 22, 2008 No. 159-FZ). Such transactions are not subject to VAT (subclause 12, clause 2, article 146 of the Tax Code of the Russian Federation).

The amount of agency VAT must be determined on the date of transfer of rent or payment for the purchased property. On line 5 of the invoice, the company must indicate payment details for the transfer of money under the agreement. The same data must be provided in column 11 of the sales book.

If a company purchases goods, works or services from foreign suppliers in the Russian Federation, then it is necessary to withhold VAT from their cost and independently transfer it to the budget (clause 2 of Article 161 of the Tax Code of the Russian Federation). This rule applies provided that the foreign organization is not registered in the Russian Federation.

The company must draw up an invoice within five calendar days from the date of transfer to the foreign supplier of money for goods, work, services accepted for registration, or an advance payment (letter of the Federal Tax Service of Russia dated August 12, 2009 No. ШС-22-3/634, posted on the website nalog.ru as mandatory for tax officers).

Moreover, if the company has entered into an agreement for the purchase of goods, then in line 5 of the invoice it is necessary to provide the details of the payment method by which the money was transferred to the supplier (subclause “h” of clause 1 of the Rules for filling out the invoice). And if a company purchases services or work, then you need to indicate the payment details for transferring VAT to the budget.

This difference is due to the fact that for works and services the tax agent must transfer VAT to the budget simultaneously with the payment of money under the contract (clause 4 of Article 174 of the Tax Code of the Russian Federation). And when purchasing goods, the company transfers agent VAT within the usual time limits - no later than the 25th day of each of the three months following the reporting quarter (clause 1 of Article 174 of the Tax Code of the Russian Federation).

However, in column 11 of the sales book, the tax agent in both situations must indicate the number and date of the payment order for the transfer of money to a foreign supplier for goods, work or services.

Library of the magazine "Glavbukh". New VAT.

How to pay and report in 2015

The algorithm for filling out section 9 of the VAT return is described in paragraphs. 47-48 of the order of the Federal Tax Service of Russia “On approval of the form tax return..." dated October 29, 2014 No. MMB-7-3/558@ (from the 1st quarter of 2019, applied as amended on December 28, 2018).

For clarity, each paragraph of the order related to section 9 will be deciphered separately:

Appendix No. 1 to Section 9 must be completed in the case when changes were made to the sales book during the reporting period. In this case, line 001 (a sign of the relevance of previously submitted information) is filled in in a manner similar to that described above. The remaining lines of the application are filled in in the following order:

The materials on our website will help you fill out your tax returns:

• “What is the procedure for filling out an income tax return - an example” ;
• “Sample of filling out tax return 3-NDFL” .

Line by line instructions

Let's show with an example how to fill out section 9.

PJSC TechnoKvant produces industrial air fresheners and sells them independently. The company's orders are distributed among large wholesale customers, and shipments occur approximately once a quarter during the year. In the 3rd quarter, the company shipped products worth RUB 28,974,230.94 to a wholesale customer. (including VAT (20%) = RUB 4,829,038.49) - invoice No. 3 dated July 27, 2019.

PJSC TechnoKvant prepares a VAT return using the following approaches:

• The initial data is entered into the declaration from the accounting program.
• The declaration is generated and submitted to controllers in electronic form.
• The correctness of the information included in the declaration is checked by internal control specialists of PJSC TechnoKvant.

Let's see step by step how TechnoKvant PJSC will fill out section 9 of the VAT return for the 3rd quarter.

Lines 001-030

Lines 035-100

In this block, PJSC TechnoKvant will fill out only line 100 “TIN/KPP of the buyer”. There is no data for the remaining lines:

Lines 110-220

On this page of section 9 PJSC TechnoKvant will fill in 3 lines:

• 160 “Cost of sales according to invoice... (including tax)”;
• 170 “Cost of sales subject to tax...(without tax)”;
• 200 “Tax amount...”.

Lines 230-280

PJSC TechnoKvant will fill out the final block of lines in Section 9 as follows:

Nuances of Section 9 in 2018-2019

In the letter of the Federal Tax Service of Russia dated April 19, 2018 No. SD-4-3/7484@, the controllers explained the specifics of filling out the VAT return (including section 9) by the tax agents specified in clause 8 of Art. 161 of the Tax Code of the Russian Federation (buyers of scrap, waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, raw animal skins).

We are talking about tax agents:

• who are not VAT payers;
• VAT payers who are exempt from fulfilling their duties as taxpayers related to the calculation and payment of tax.

These persons are required to fill out section 9 (in addition to section 2 of the declaration) with information about invoices received from sellers of the specified goods when transferring an advance payment and in the cases described in paragraphs. 5 and 13 art. 171 Tax Code of the Russian Federation:

• until 01.01.2019 - from negative value when applying deductions in the generally established manner;
• after 01/01/2019 - for the purpose of applying deductions reflected in section 8.

Results

If in the reporting quarter a company or individual entrepreneur made transactions subject to VAT, section 9 must be included in the declaration. It contains information from the sales book and details the general indicators of the declaration. The absence of a completed section as part of a non-zero declaration will not allow it to pass logical control when audited by the tax office.