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Sample VAT declaration Appendix 10. Value added tax declaration - step-by-step instructions for filling out

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? Organizations and entrepreneurs, including intermediaries, who are recognized as VAT payers and are tax agents for VAT, are required to prepare a VAT return.

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 electronic services to individuals (not entrepreneurs) 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”:

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. 43659

VAT declaration 2018 (filling sample)

All VAT payers are required to submit VAT returns based on the results of each quarter (approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@). Declarations can be submitted by them to the Federal Tax Service only in electronic form by transmission via telecommunication channels - TKS (Article 163, paragraph 5 of Article 174 of the Tax Code of the Russian Federation).

A commercial organization that simply sells and buys goods (does not perform the duties of a tax agent for VAT, does not carry out export operations, does not work as an intermediary) must fill in the declaration:

front page;
section 1, which shows the amount of VAT payable (reimbursable from the budget);
section 3. It reflects the calculation of the tax amount;
sections 8 and 9, which indicate information from the purchase books and sales books, respectively.

You may also need to complete Section 7 of your VAT return. It reflects transactions not subject to VAT, including those exempt from VAT.

The remaining sections of the declaration also have their own purpose and must be filled out by those taxpayers and tax agents who had . For example, if you act as a tax agent for VAT, you will also have to fill out section 2 of the declaration.

Procedure for filling out a VAT return

Filling out a VAT return begins with the title page. It occurs according to the general rules (Section III of the Procedure for filling out the declaration, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@). Here you need to be more careful. Because it is perhaps the easiest one to make a mistake.

Data on invoices registered in the purchase book, for which tax is accepted for deduction, are indicated in section 8 (transaction type code, invoice number and date, INN and KPP of the seller, cost of purchases on the invoice, amount of VAT accepted for deduction, etc.). And information about invoices registered in the sales book must be reflected in section 9 (transaction type code, invoice number and date, buyer’s INN and KPP, sales value on the invoice, VAT amount at a certain rate, etc.) .

Based on the information contained in sections 8 and 9, section 3 of the declaration is completed. And after section 3, you can proceed to filling out section 1.

A sample of a completed VAT return for the first quarter of 2017 will help you better understand how to fill out a VAT tax return. It is shown on the page. The declaration was drawn up on the condition that the organization purchased goods on January 23, 2017 in the amount of 896,800 rubles. (including VAT 136,800 rubles) and shipped products worth 1,062,000 rubles on January 26, 2017. (including VAT).

Please note that in 2018 the procedure for filling out the declaration has not changed.

Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrectly entered codes or violation of control ratios are the reason for refusing to accept the report, conducting a desk audit or bringing to administrative/tax liability.

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Regulations for submitting reports

According to the current tax legislation, all VAT returns must be submitted via TKS channels. When generating a report, it is necessary to monitor changes made by the Ministry of Finance to the electronic format of the document. To submit the declaration correctly, you should use only the current version of the report.

The VAT payer or tax agent is given 25 days after the end of the quarter to prepare a report.

Keep in mind: the use of a paper version of the VAT return is permitted only for those business entities that are legally exempt from tax or are not recognized as VAT payers and certain categories of tax agents.

Composition of the declaration

The quarterly VAT return contains two sections that must be completed:

head (title page);
the amount of VAT to be paid to the budget/refunded from the budget.

A reporting document with a simplified format (Title and Section 1 with dashes added) is submitted in the following cases:

carrying out business transactions during the reporting period that are not subject to VAT;
conducting activities outside Russian territory;
the presence of production/commodity operations of a long period - when the final completion of work requires more than six months;
a commercial entity applies special taxation regimes (Unified Agricultural Tax, UTII, PSN, USNO);
when issuing an invoice with a dedicated tax by a taxpayer exempt from VAT.

If the specified prerequisites are present, sales amounts for preferential types of activities are entered in section 7 of the declaration.

For tax subjects conducting activities using VAT, it is mandatory to fill out all sections of the declaration that have the corresponding digital indicators:

Section 2– calculated VAT amounts for organizations/individual entrepreneurs having the status of tax agents;

Section 3– sales amounts subject to taxation;

Sections 4,5,6– used when there are business transactions with a zero tax rate or those that do not have a confirmed “zero” status;

Section 7– data on transactions exempt from VAT are indicated;

Sections 8 – 12 include a summary of information from the purchase book, sales book and invoice journal and are filled in by all VAT payers applying tax deductions.

Filling out sections of the declaration

The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in order No. ММВ-7-3/558 dated October 29, 2014.

Front page

The procedure for filling out the main sheet of the VAT return does not differ from the rules established for all types of reporting to the Federal Tax Service:

Information about the payer’s TIN and KPP is written at the top of the sheet and does not differ from the information in the registration documents;
The tax period is indicated by the code used for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
Tax inspection code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website.
The name of the business entity corresponds exactly to the name specified in the constituent documentation.
OKVED code - the main type of activity according to the statistical code is indicated on the title page. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.
Contact phone number, number of completed and submitted declaration sheets and applications.

The signature of the payer’s representative and the date of generation of the report are affixed to the title page. On the right side of the sheet there is space for confirming records of the authorized person of the tax service.

Section 1

Section 1 is the final section in which the VAT payer reports the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and information from section 3 of the declaration.

The sheet must indicate the code of the territorial entity (OKTMO) where the taxpayer operates and is registered. IN line 020 the KBK (budget classification code) is recorded for this type of tax. VAT payers are guided by the KBK for standard activities - 182 103 01 00001 1000 110. The KBK can be clarified in the latest edition of Order of the Ministry of Finance No. 65n dated 07/01/2013.

Attention: If the BCC is inaccurately indicated in the VAT return, the tax paid will not be credited to the taxpayer’s personal account and will be deposited in the accounts of the Federal Treasury until the identity of the payment is clarified. A penalty will be charged for late tax payment.

Line 030 is filled in only if the invoice is issued by a benefit taxpayer exempt from VAT.

In lines 040 and 050 The amounts received for the tax calculation should be recorded. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040; if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.

Section 2

This section is required to be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, lessors and sellers of municipal property.

For each counterparty, a separate sheet of Section 2 is filled out, where its name, INN (if any), BCC and transaction code must be indicated.

When reselling confiscated goods or carrying out trade operations with foreign partners, tax agents fill out troki 080-100 Section 2 - the amount of shipment and the amounts received as an advance payment. The total amount payable by the tax agent is reflected in line 060 taking into account the values indicated in the following lines – 080 and 090. The amount of tax deduction for realized advances (line 100) reduces the final amount of VAT.

Section 3

The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, raises the most questions among accountants. Sequential filling of section lines looks like this:

IN pp.010-040 reflects the amount of revenue from sales (for shipment), taxed, respectively, at the applicable tax and settlement rates. The amount recorded in these lines must be equal to the amount of income recorded in account 90.1 and shown in the calculation of income tax. If discrepancies are detected in the indicators in the declarations, the fiscal authorities will request explanations.
Page 050 filled in in a special case - when an organization is sold as a complex of accounting assets. The tax base in this case is the book value of the property multiplied by a special adjustment indicator.
Page 060 applies to production and construction organizations carrying out construction and installation works for their own needs. This line reproduces the cost of the work performed, which includes all actual costs incurred during construction or installation.
Page 070– in the column “Tax base” in this line you should enter the amount of all cash receipts received on account of the upcoming deliveries. The VAT amount is calculated at the rate of 18/118 or 10/110, depending on the type of goods/services/work. If the sale occurs within 5 days after the prepayment “falls” into the current account, then this amount is not indicated in the declaration as an advance received.

In section 3 it is necessary to enter the VAT amounts, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total on line 080, with specification on lines 090 and 100.

On lines 105-109 data is entered on the adjustment of VAT amounts in accounting during the reporting period. This may be the erroneous application of a reduced tax rate, the wrongful classification of transactions as non-taxable, or the inability to confirm a zero rate.

The total amount of accrued VAT is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure should be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.

Lines 120-190(Column 3) are devoted to deductions that require the amount of VAT to be paid:

The amount of deductions on line 120 is formed on the basis of invoices received from counterparties-suppliers and is equal to the amount of VAT in the purchase book.
Line 130 is filled in similar to page 070, but contains data on the amount of tax paid to the supplier as an advance payment.
Line 140 duplicates line 060 and reflects the tax calculated from the amount of actual costs when carrying out construction and installation work for the needs of the taxpayer.
Lines 150 – 160 relate to foreign trade activities and amount to VAT paid at customs or accrued on the cost of goods imported into Russia from the Customs Union countries.
In line 170 it is necessary to indicate the amount of VAT previously accrued on advances received if sales occurred in the reporting quarter.
Line 180 is filled in by tax agents and contains the VAT amount indicated in line 060 of Section 2.

The result of adding the amounts of deductions for all legal reasons is recorded in line 190, and lines 200 and 210 are the result of performing arithmetic operations between lines 110 gr.5 and 190 gr.3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated VAT amount, you should fill out page 210 gr. 3, how VAT is refundable.

The tax amounts reflected in lines 200 or 210 of section 3 should fall into lines 040-050 of section 1.

The VAT return requires filling out two appendices to section 3. These forms are filled out:

For fixed assets that are used in non-VAT taxable activities. An important condition is that the tax on these assets was previously accepted for deduction and is now subject to restoration within 10 years. The application reflects individually the type of OS, the date of commissioning, and the amount accepted for deduction for the current year. This application must be completed only in the 4th quarter return.
For foreign companies operating in the Russian Federation through their own representative offices/branches.

Sections 4, 5, 6

These sections must be completed only by those payers who, in their activities, use the right to apply a zero VAT rate. The difference between the sections consists of some nuances:

Section 4 completed by a taxpayer who is able to document the lawful use of the 0% rate. Section 4 provides for mandatory reflection of the business transaction code, the amount of revenue received and the amount of the declared tax deduction.
Section 6 is filled out in cases where, on the date of submission of the declaration, the taxpayer did not have time to collect a complete package of documents to confirm the benefit. Unjustified transactions are included in section 6, but can subsequently be accepted for reimbursement and transferred to section 4. For this, documentation is required.
Section 5 will have to be completed by those “zeros” who previously claimed a deduction on documents, but received the right to apply a preferential rate only in this reporting period.

Important: if there are several grounds for applying Section 5, the taxpayer must fill out separately each reporting period when the deduction was claimed.

Section 7

This sheet is intended to transmit information on transactions that were carried out in the reporting quarter and, in accordance with Art. 149 clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instructions.

Only one condition must be met - the manufacture of products or the implementation of work is long-term in nature and will be completed in 6 calendar months.

Sections 8, 9

Relatively recently appeared sections provide for the inclusion in the declaration of information listed in the sales book/purchase book for the reporting period. In order for the fiscal authorities to automatically conduct a desk audit, these sheets indicate all the counterparties “included” in the tax registers for VAT.

According to the regulations in sections 8 and 9 information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods/services, amounts of revenue and accrued VAT should be disclosed.

Important: Electronic reporting modules make it possible to reconcile the data of sections 8 and 9 with counterparties before submitting the declaration. Otherwise, if the data does not match during cross-check with the Federal Tax Service, amounts to be deducted that do not correspond to the supplier’s sales book may be excluded from the calculation and the amount of VAT payable will increase.

In case of correction of data in previously declared invoices, the taxpayer is obliged to create attachments to sections 8 and 9.

Section 10, 11

These sheets are of a specific nature and are subject to registration only by business entities of several categories:

commission agents and agents working for the benefit of third parties;
persons providing forwarding services;
developer companies.

IN sections 10-11 information from the journal of received and presented invoices with the amounts of VAT and taxable turnover must be listed.

Section 12

The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– availability of invoices with allocated VAT presented to counterparties.

The VAT return is completed at the end of each tax period, that is, after each quarter, until the 20th day of the following 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.