Clarification on VAT zero section 7 fine. Correction of VAT errors in accounting. "Clarification" with a reduced amount payable

Updated VAT return without fail filed when errors are identified that led to an understatement of the tax or an overestimation of its amount accrued for reimbursement. Filing an amended VAT return in other cases is the right of the taxpayer, and not his obligation. We will tell you how to make and submit a clarification.

Submission to the IFTS of an updated or corrective VAT return allows the taxpayer to correct errors made in the previously submitted version of this document. If an underestimation of the accrued tax amount is revealed, the submission of an updated VAT return is mandatory (clause 1, article 81 of the Tax Code of the Russian Federation). Correction of the VAT return, in which the tax amount was overestimated, is not required by law, but the taxpayer is interested in it himself.

At tax office when conducting a desk audit initiated due to the submission of an updated VAT return that reduces the amount of tax payable, there is a right to request explanations from the taxpayer (clause 3 of article 88 of the Tax Code of the Russian Federation). Explanations (or calculation) must contain the rationale for the changes made to the revised VAT return, and the taxpayer must provide them within 5 days after receiving such a request.

If a corrective declaration for VAT is submitted 2 years after the end of the reporting period for the purpose of making corrections, then in accordance with paragraph 8.3 of Art. 88 of the Tax Code of the Russian Federation, the tax authority may request from the taxpayer not only clarifications on the revised VAT return, but also source documents and analytical registers.

The submission of an amended VAT return, as a rule, entails the request for clarifications (or vice versa, the clarification itself serves as a response to the requirement of the tax authorities). Since 2017, the IFTS accepts such explanations only in in electronic format(Clause 3, Article 88 of the Tax Code of the Russian Federation). Therefore, the established electronic format of such a submission can also serve as a model for an explanation to the amended VAT return, drawn up on a voluntary basis and submitted at the initiative of the taxpayer simultaneously with the amended declaration.

For information on the consequences of submitting explanations not in electronic form, read the material. “VAT explanations are accepted only in electronic form” .

How to correct a VAT return? How to make a corrective VAT return? If the question arises of how to make a VAT return that clarifies the values ​​​​already submitted, then the answer is simple: you need to draw up a new declaration with the correct amounts. How to fill in an amended VAT return? It is necessary to enter into it all the values ​​in full, and not display only the difference between erroneously submitted and correct ones. Thus, a sample of an amended VAT return is a regular declaration that only contains the correct (refined in comparison with the previously submitted document) figures.

Concerning tax agents, then in the clarification they display information only for those taxpayers for whom errors were found.

A sign of a revised document is a special code (correction number), which must be indicated in the VAT return on title page in a separate field. The correction number corresponds to the ordinal number of the clarification submitted for taxable period in which errors were found.

Another point that distinguishes the revised VAT return is the indication in it of a sign of relevance in sections 8 and 9. The relevance code in the revised VAT return has 2 meanings (clauses 46.2, 48.2 of the Procedure for filling out, approved by Order No. MMV-7-3/ [email protected]):

• 0 - if in the original version of the declaration sections 8, 9 were not filled out or changes are made to them;
• 1 - if these sections do not require data correction.

Making changes requires filling out the annexes to sections 8, 9. The design features of these sections and annexes to them are described in the letter of the Federal Tax Service of Russia dated March 21, 2016 No. SD-4-3 / [email protected]

Read about common mistakes in filling out the declaration in the article. “Taxmen generalize mistakes: check your VAT return” .

IMPORTANT! The revised declaration is filled out on the form of the form that was valid in the period for which the changes are made (clause 5, article 81 of the Tax Code of the Russian Federation). It should also be taken into account when submitting a clarification, by which it will be possible to judge the overpayment of tax, that the tax authority reimburses the overpaid amount of tax (or makes a set-off) only if three years have not passed since the date of payment of the “excess” tax (clause 7 article 78 of the Tax Code of the Russian Federation).

You can submit a clarification to receive a VAT deduction within 3 years after the goods (works, services, property rights) are registered or imported into the territory of Russia (clause 1.1, article 172 of the Tax Code of the Russian Federation).

If corrections are submitted for the period in which the unified (simplified) declaration form was submitted, the regular (full) declaration form should be submitted, but indicate on it that this is a correction. This is done if taxable transactions are indicated, for which information about their absence was submitted earlier (in the reporting period). This norm was explained by the Ministry of Finance of Russia in its letter dated 08.10.2012 No. 03-02-07-1-243.

If the taxpayer has changed the registration address and switched to service at another IFTS, then the clarification is submitted to the new tax office, but the form itself indicates the OKTMO (OKATO) code of the former territorial tax service(Letter No. 20-12/101962 dated October 30, 2008 of the Federal Tax Service of the Russian Federation for Moscow).

The procedure for submitting clarifications in 2019

How to file an amended VAT return? Is there a deadline for submitting an amended VAT return? Currently, taxpayers have an obligation to submit tax returns electronically. In accordance with paragraph 5 of Art. 174 of the Tax Code of the Russian Federation, declarations submitted on paper instead of the mandatory electronic format are considered not submitted.

These rules also apply to revised declarations (letter of the Federal Tax Service of Russia dated March 20, 2015 No. GD-4-3 / [email protected]). Therefore, in 2019 they are also served in electronic format.

There are no specific deadlines for submitting clarifications. At the same time, it is better to hand it over immediately after identifying the error on your own, since the discovery of this error by the tax authority can lead to a fine.

Consequences of filing a clarification

If the clarification is submitted during the period when the deadline for filing the reporting declaration has not yet expired, then it is considered not clarified, but filed on time (clause 2, article 81 of the Tax Code of the Russian Federation). If a clarifying declaration is filed after the end of the period allotted for filing a report, but before the end of the moment for paying the tax, then the taxpayer can avoid liability if this error was not discovered earlier tax authority.

You can avoid liability when submitting clarifications after the deadline for paying tax has expired if:

• prior to the filing of such a clarifying declaration, the tax arrears and penalties on the revised VAT declaration were paid;
• the tax authority did not detect this error if an audit was carried out before the clarification was submitted.

A payment order for a VAT surcharge according to an updated declaration is drawn up in the usual form, indicating in it the period for which the surcharge is made and the type of payment corresponding to the repayment of the debt (ZD instead of TP).

If an amended declaration is submitted at the time of a desk audit on the previous declaration, then the tax authority must stop the audit that has begun (clause 9.1, article 88 of the Tax Code of the Russian Federation). Now a desk audit can be started already upon the fact of submitting a clarification.

For information on whether a violation by the inspection of the deadline for a desk audit can have consequences, read in the publications:

• "How to punish a tax inspector for violating the deadlines for an audit";
• “The inspection tightened the chamber. Is there a chance to reverse the decision? .

In case of submission of clarification and payment of arrears, but non-payment of penalties, a fine is imposed on the taxpayer (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10).

The Tax Inspectorate may appoint a repeated on-site audit when the taxpayer submits an updated declaration that reduces the amount of VAT after the completion of the previous one. field check and drawing up an act based on its results (subclause 2, clause 10, article 89 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 21, 2009 No. 03-02-07 / 2-209 and resolution of the Presidium of the Supreme Arbitration Court dated March 16, 2010 No. 8163/09).

In relation to taxpayers, which are controlled in the form of tax monitoring, when they submit an amended declaration with a decrease in the amount of tax payable, an on-site audit may also be scheduled (subclause 4, clause 5.1, article 89 of the Tax Code of the Russian Federation).

Read more about how an on-site inspection is carried out. "The procedure for conducting an on-site tax audit (nuances)" .

Results

The taxpayer submits an amended declaration in case of detection of errors after the end of the tax period, which led to a decrease / increase in the amount of tax. The clarification is drawn up on the form of the form that was in force in the adjusted period, and is submitted to the Federal Tax Service in electronic format. If, as a result of correcting an error, a tax arrears have formed, then it should be paid off along with the payment of a penalty fee until the time the revised declaration is submitted. And if, when submitting a clarification, an overpayment of tax is formed, the possibility of conducting an on-site audit on it is not excluded. Since 2017, the letter to the amended VAT return (explanations) can only be submitted electronically in the prescribed format.

According to the experience of colleagues, few were able to report without errors for previous quarters. Therefore, companies made corrections to the books of sales and purchases and submitted "adjustments". new declaration for VAT must be clarified by special rules, and colleagues had a lot of questions about this. The answers to them are in this article.

Two reporting campaigns on VAT showed that upon delivery new reporting not everything went smoothly. And the companies were forced to hand over clarifications. Minor shortcomings in the declaration can not be corrected if the tax amount does not change. But in case of errors due to which the tax is underestimated, it is impossible to do without an updated declaration. We have identified nine rules that should be followed.

The company is obliged to clarify the declaration only if it underestimated the tax

It is necessary to correct errors in reporting if they led to an understatement of tax (clause 1, article 81 of the Tax Code of the Russian Federation). For example, the supplier forgot to include the shipment in the sales book, incorrectly calculated VAT, or the buyer overestimated the deductions (declared ahead of time, etc.). If the error does not lead to an underestimation of the base or amount of tax, then the company itself decides whether to clarify the declaration or not. True, in some cases it makes sense to submit clarifications so that there are fewer questions for both the supplier and the buyer. For example, if the supplier wrote down the wrong TIN of the buyer, did not fill out section 7, the tax amount does not converge in different reporting sections - 2nd and 9th, etc. (see also the material). We have shown the situations when it is necessary and not necessary to submit a clarification in the cheat sheet.

Before clarification, you must pay the tax along with penalties

Before submitting a clarification with an additional payment, you must pay the difference in the amount of VAT and penalties, otherwise a fine for understating the tax is possible - 20 percent of the understated amount (Article , Tax Code of the Russian Federation). With VAT, confusion arises here. The tax is paid in monthly installments. For example, by September the company will pay 2/3 of the tax for July and August. It is not clear what part of the surcharge must be paid before the clarification is submitted. There are no official clarifications in this regard. We believe that only 2/3 of the surcharge can be paid, since only these amounts are overdue and only interest must be calculated on them.

There is one more ambiguity: on what day to calculate penalties. It follows from the order of the Federal Tax Service that penalties must be calculated on the day preceding the payment (Order of the Federal Tax Service of Russia dated 18.01.12 No. YaK-7-1 / [email protected]). But in practice, some inspectors consider penalties up to and including the day of payment. True, if you make a mistake by a few rubles, this is not critical. But if you do not pay the tax and fines for clarification at all, the inspectors have the right to fine the company under Article 122 of the Tax Code of the Russian Federation. And the judges recognize the fine as legal (determination of the RF Armed Forces dated 10.08.15 No. 302-KG15-8611).

Clarifications for 2015 must be submitted in a new form

An updated declaration must be drawn up according to the forms that were in force in the periods for which the company makes corrections (clause 5, article 81 of the Tax Code of the Russian Federation). For example, if a company corrects errors for the period up to 2015, the declaration must be submitted on the old form (approved by order of the Ministry of Finance of Russia dated 15.10.09 No. 104n). And if for the first or second quarter of 2015, then according to new form(approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]). If you choose the wrong form, then the inspection has the right to refuse to accept the adjustment.

Clarifications are submitted in the same order as the primary declarations

Companies that now report on VAT via the Internet also submit all updated calculations in electronic form (clause 5, article 174 of the Tax Code of the Russian Federation). Moreover, the new rule applies to the old periods. Even if the company used to have the right to report on paper (the number of people is less than 100), clarifications for the old periods must also be submitted electronically (letters of the Federal Tax Service of Russia dated 30.01.15 No. OA-4-17 / [email protected], dated 20.03.15 3 GD-4-3/ [email protected]). Otherwise, the revised declaration will be considered not submitted (clause 5, article 174 of the Tax Code of the Russian Federation). And it will need to be submitted again, by e-mail.

True, if for a company electronic reporting for VAT is not mandatory, an updated declaration can be submitted on paper. For example, simplified companies that pay only agency VAT (clause 5, article 174 of the Tax Code of the Russian Federation) are entitled to submit a declaration on paper.

Before submitting clarifications, additional sheets should be issued.

After reporting, all corrections to the book of purchases and sales are made only through additional sheets (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). From these sheets, the corrected information will fall into appendices 1 to sections 8 and 9 (clause , of the Procedure, approved by order No. MMV-7-3 / [email protected]). For example, to claim additional deductions, you will need to register an invoice in an additional sheet of the purchase book, and then transfer the data to Appendix 1 to Section 8. If the company has compiled several additional sheets, but has not yet had time to clarify the declaration, then to Appendix 1 to Section 8 or 9 you need to transfer data from all sheets at once.

In clarifications, you must complete all sections

The revised declaration should include all the sections that the company has previously submitted, subject to changes. This follows from paragraph 3 of clause 2 of Appendix 2 to the order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3 / [email protected] But there are features when filling out sections 8–9. Duplicate in sections 8 and 9 previously declared deductions and implementation is not required. Therefore, sections 8 and 9 in the VAT clarification must be completed with feature 1 in line 001, the remaining lines in them will remain empty. The company uploads the changed data (for example, new shipment and deductions) to Appendix 1 to Section 8 and Appendix 1 to Section 9 of the declaration. At the same time, line 001 must be marked with 0. The specific adjustment procedure depends on who corrects the statements - the supplier or the buyer, as well as on what information the company specifies. Which sections to fill in clarifications, we have shown in the table.

What sections should be included in the clarifications on VAT

Clarification is handed over without documents and explanations

Inspectors must accept clarification without a cover letter and other documents. Inspectors have the right to require primary documents, invoices and other documents only in a few cases - if the company submits a clarification with VAT refund, clarifies the declaration two years after the deadline for submitting the primary reporting, or there are discrepancies in the new reporting with the counterparty's declaration (p., 8.1, 8.3 article 88 of the Tax Code of the Russian Federation). Inspectors also have the right to demand explanations only in case of errors and contradictions (clause 3, article 88 of the Tax Code of the Russian Federation). You can make explanations in the form recommended by the Federal Tax Service. There is a sample in UNP No. 24, 2015.

It is necessary to fix not only the declaration, but also the log

Companies that do not pay VAT, but receive or compile invoices as intermediaries, submit the invoice accounting log to the inspection (clause 3.1, article 169 of the Tax Code of the Russian Federation). If there are errors in the log, then they should also be corrected. For example, if the intermediary made a mistake when registering an invoice, the incorrect entry must be entered into the journal again, but with a minus. And then enter the correct data after it. The orders of the Federal Tax Service do not directly say how to submit to the inspection an updated register of received and issued invoices. According to the tax authorities we interviewed, it is enough to send a corrected copy to the inspection via the Internet.

If the intermediary is also a VAT taxpayer, then he reflects the data on invoices in sections 10-11 of the declaration. In this case, there are no problems. If the error relates to invoices issued, then section 10 must be included in the revised declaration. In line 001 of this section, you need to write the relevance indicator 0. If it is necessary to correct the data of received invoices, the company includes section 11 in the revised VAT return. In line 001 of this section, you need to write the value 0.

Wrong clarification needs to be corrected again

It will not be possible to cancel or revoke an erroneously submitted amended declaration. If the company has found an error in the revised calculation, it is necessary to correct the inaccuracy with a new refinement. This is also confirmed by specialists of the Ministry of Finance of Russia in a letter dated February 1, 2011 No. 03-02-08 / 6. But the declaration provides only one appendix to section 8 and one to section 9. If the company has compiled several additional sheets of the purchase book or sales book, appendix 1 to section 8 or 9 of the declaration will be formed taking into account the data from all previous additional sheets. In line 001 of these applications, it is necessary to record the relevance flag 0, since the information has changed.

Cheat sheet for compiling clarifications

We need to clarify the declaration:

• the supplier underestimated the tax (forgot to draw up an invoice for shipment or prepayment, incorrectly reflected the VAT rate in the invoice, etc.);
• the buyer overestimated the deduction (twice entered the invoice in the declaration, registered the document with errors, etc.).

It is not necessary to specify the declaration, but you can:

• the company mixed up the codes for the types of operations (for example, instead of 01, it wrote down 02);
• the buyer entered the wrong number of the invoice, customs declaration, etc. in the declaration.
• the supplier wrote the invented TIN of the buyer "physicist" or the TIN of the foreign counterparty;
• the company has rounded by a few kopecks the figures in section 8 or 9.

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Very often, taxpayers make mistakes when calculating tax and. What to do if you find such an error in your declaration, we will consider in this article.

The reasons for the incorrect calculation of VAT may be such inaccuracies as the incorrect formation of invoices or the incorrect reflection of indicators in the books of purchases and sales. Also simple ignorance tax legislation may result in an incorrect tax calculation. In order to avoid such consequences as recalculation, fines, penalties, the error found must be corrected. Let's see how to do it next.

How to correct mistakes made when calculating VAT

You should be aware that the rules for correcting errors are presented in the Tax Code of the Russian Federation (clause 1, article 54). This norm determines that, if errors are found in the calculation of the tax base (in cases where these errors relate to previous tax periods), in the current period, the recalculation is made for the same period in which these errors or distortions were made. What to do if the taxpayer cannot independently determine the period of a specific error. In this case, the legislation allows for a recalculation in the period when the error or misrepresentation was discovered.

It is always necessary to start correcting a mistake from the moment it is made. This happens at several points:

• upon checkout or receipt of an invoice
• during registration in the book of purchases and sales,
• when reflecting business transactions
• when completing the declaration.

The simplest, to correct, are considered errors made when filling out the declaration. For example, the lines are simply mixed up. The most time-consuming is the correction of errors that are associated with the calculation of tax (and there are many such errors). When working with errors made in invoices, you should refer to the Decree of the Government of the Russian Federation No. 1137 dated 12/26/2011. After changes have been made to the invoices, it is necessary to make the changes made also in the book of sales and purchases.

So, the invoice has been corrected, changes have been made to the tax registers. In accordance with the Federal Law No. 402 of December 6, 2011, all organizations are required to keep accounting. accounting. Therefore, further it is necessary to correct the data on accounting. So the bug was found and fixed. The taxpayer is faced with the question: "How to correctly fill out an updated VAT return."

Submission of an amended declaration

In order to correctly, and most importantly, file an updated tax return on time, it is necessary to be guided by the approved rules established by the same Tax Code of the Russian Federation, namely Article 81.

From this article it follows that:

• If the taxpayer has found in the already submitted declaration not reflected or not fully reflected information, errors that lead to a decrease in the amount of tax, then they must be submitted a corrective declaration.
• The revised declaration must be submitted before the deadline for submission.
• If the existing errors and inaccuracies did not reduce the amount of tax paid, then the submission of an updated declaration after the deadline for filing is not a violation.
• If the taxpayer did not have time to file an amended declaration before the deadline for filing, but before the deadline for paying taxes on it, he is relieved of responsibility for not submitting an amended declaration on time.
• If the taxpayer did not have time to submit an amended VAT return before the end of the tax payment period, then liability will be removed only if the declaration is submitted before the notification from the tax authority about the discovery of an error arrives.

It should be noted that the exemption from liability indicated above will also apply to tax agents.

Deadlines for submitting an amended declaration

Much has been said above about the timeliness of filing an amended declaration. Let's note once again in what terms - this must be done.

In accordance with the law (namely, paragraph 1 of Article 174 of the Tax Code of the Russian Federation), such a tax as VAT must be paid before the 25th day following the last quarter. The VAT return must be submitted no later than the 25th. Such changes were made to the Tax Code of the Russian Federation FZ dated November 29, 2014 No. 382.

Therefore, the submitted corrective VAT return, within these terms, taking into account the requirements of Article 81 of the Tax Code of the Russian Federation, is considered to be submitted on time. However, the submission of a corrective (updated) declaration on time is not the whole procedure for correcting mistakes. Before applying to the tax office with an adjustment declaration, you must pay the amount of tax (if it was underestimated), as well as calculate the amount of the penalty and pay it.

It should be noted that the taxpayer can avoid a fine (20% of the unpaid amount). This fine determined by Art. 122 of the Tax Code of the Russian Federation. But this is possible only if he discovered the error and arrears himself. And also paid for everything until the submission of an updated declaration. Otherwise, penalties cannot be avoided.

In order to reduce tax risk, you must pay both the arrears and penalties. Of course, Article 122 is not talking about fines. But if we analyze judicial practice, uniform decisions on this issue are taken by the court quite rarely.

Very often the question arises of the need to send a cover letter, along with an updated declaration. No cover letters required by law! And yet, many tax inspectors are asked to provide such a letter. In this case, you can simply make a few suggestions. For example, “Please accept an amended VAT return. Upon submission of the VAT return for (required reporting period) errors were found in the calculation of the amount tax base that occurred due to a failure in a computer program. Errors were identified and corrected independently.

As with any other legal matter, there are special cases in submitting an amended VAT return.

• If the first tax return was not submitted for whatever reason (incorrect form, forgetfulness of an accountant, loss during shipment), then the submitted amended declaration will not be accepted. There is simply nothing to clarify in this case.
• An amended (adjusted) declaration is submitted in the form that was in force in the period for which the changes are made. Therefore, revised declarations for the period up to 01.01.2014 can be submitted on paper.
• In case of change legal address and, as a result, the place where the organization is registered, an updated declaration for the time period when the organization was located at a different address is submitted at the new place of registration.
• If a reorganization was carried out in the form of a merger, the revised declarations are submitted at the place of registration of the recipient organization.

And lastly, the submission of an updated VAT return always arouses the interest of the tax inspectorate in you. Therefore, in order to avoid on-site and desk audits, always check and double-check the information when filling out the declaration.

An updated VAT return is a corrective reporting document to be generated if errors are identified in the original return for previous quarters or the current period. Also, the reason for submitting such a form may be an incomplete reflection of all necessary information in the original report.

Features of the procedure for making adjustments to the declaration are regulated by Article 81 of the Tax Code of the Russian Federation.

Submission of an amended VAT return

An updated declaration form must be submitted if the identified error directly affects the size of the tax base and, as a result, the amount of the tax itself, which must be paid at the end of the tax period. At the same time, it is not allowed to reflect correct data for past periods in the declaration for the current one; it is necessary to draw up an additional updated document for the quarter in which incorrect initial data were revealed.

An error can lead to both an increase and a decrease in VAT payable. According to the first paragraph of paragraph 1 of Article 81, the obligation to submit an updated declaration arises only when the base and tax are underestimated, that is, if the initial declaration contains a lower amount of VAT than must be paid.

If the identified error or incompleteness of the reflected information did not lead to a decrease in the tax payable (for example, the tax base was initially overstated), then the taxpayer has the right to decide whether he will file an updated declaration or not (according to the second paragraph of paragraph 1 of Article 81) .

When submitting an amended declaration, you need to be prepared for the fact that the Federal Tax Service will desk audit, and in some cases, and exit (if the tax was overpaid). Moreover, during the audit, the tax authorities can check not only the correctness of the calculation of VAT, but also other taxes. All identified errors will have to be corrected, additional tax, penalties, and, if necessary, a fine must be paid.

For tax agents, the obligation to submit an updated declaration is established, regardless of whether the VAT payable is overstated or understated. At the same time, information should be provided only for those taxpayers in respect of which inaccuracies and incorrectly indicated information were made.

You do not need to submit an amended declaration:

1. If there is a need to reflect tax deduction relating to past periods. VAT deductible can be accepted in the current quarter, the Tax Code of the Russian Federation allows this.
2. If the detected shortcomings do not affect the VAT payable;
3. If errors were revealed by the tax during the audits. The Federal Tax Service will make the necessary adjustments on its own, submitting an updated form to this case will result in repetition of information.

The place of submission of the adjusted form is the tax office to which the company submitted the original declaration. To fill out, you should use the declaration form that is relevant on the date of formation of the original document, that is, for the quarter in which changes are made.

The submission method is electronic, as is the case with the usual declaration form.

Payment of VAT according to an updated declaration

VAT surcharge is required if a smaller amount of tax was previously transferred than required by the company's primary documents, that is, if the tax base and, as a result, the tax itself are underestimated.

It is required to pay the missing amount of tax before submitting the “clarification”, it is then that the tax penalties will not be applied to the company. Along with the VAT surcharge, interest must also be calculated and paid. To be sure that the tax surcharge reached the addressee earlier than the date of transfer of the revised declaration, it must be dated at least the next day.

A copy of the payment document confirming the transfer of money should be attached to the revised declaration.

In case of overpayment of tax, it can be returned or set off against the payment of other taxes on the basis of an application submitted to the management of the Federal Tax Service.

Deadlines for amended VAT returns

There are no specific dates for filing the Tax Code of the Russian Federation

An amended VAT return must be submitted upon detection of errors, shortcomings, incorrect and unaccounted for information. At the same time, it is stipulated that if the revised document is submitted before the deadline for filing a VAT return, then the tax authorities perceive it as the corrected version filed. This refers to the correction of errors identified in the current period.

If the "clarification" is submitted after the deadline for filing VAT returns, but before due date payment of tax, then responsibility for incorrectly submitted initial information does not occur. You also don't need to charge fees. It is only required to pay the correct amount of tax on time.

When submitting an adjustment form after the tax payment deadline, you must first pay the missing amount of the “added” tax, as well as penalties. In this case tax sanctions also will not be applied (if the corrected declaration was submitted before it became known about the fact of detection of tax errors or about the upcoming on-site audit).

An example of filling out an updated VAT return

An amended declaration is an independent form that includes information that was not correctly filled in the original declaration, or was not included in it initially. When filling out, the difference between the original and corrected data is not shown, but only the correct indicators are reflected.

To fill out, you should take the same VAT declaration form as for the initial submission.

The "clarification" includes all the same sheets that were provided in the original form with the replacement of incorrect data with correct ones, as well as the addition of previously not reflected information.

Sections 8, 9, 10, 11, 12 and annexes to them have a special field that is filled in only when clarifications are submitted - 001 “A sign of the relevance of previously submitted information”.

• 8 and 9 - filled in by taxpayers with information on generated and submitted invoices;
• 10 and 11 - draw up tax agents;
• Section 12 - filled in by persons who do not pay VAT, but have provided an invoice to their client.

Field 001 in these sections can take one of two values:

• 0 - if it is necessary to change the reflected indicators in this section, the correct data is filled in the remaining fields of the section with the sign "0";
• 1 - if no changes need to be made to the section, since the previously submitted information is correct, dashes are put in the remaining fields (information from a previously submitted report is not duplicated in order to reduce the volume of the revised document).

There is also a field on the title page that is mandatory when submitting a corrected report - the number of adjustments, in which a number is entered corresponding to the serial number of adjustments to the declaration. At the initial submission of the “clarification”, “001” is put, then with each subsequent correction - incrementally “002”, “003”, etc.

Examples of filling in various cases 8 and 9 sections

Cover letter to amended VAT return

An explanatory document, referred to as a cover letter, should be attached to the "clarification", this document may also be referred to as an explanatory note. It's for the taxpayers explanatory note describes the reasons for the re-submission of the declaration, as well as basic information about the corrections made.

Unlike the updated declaration for the cover letter, the standard form is not approved, and therefore the companies themselves draw up a convenient document.

• Details of the tax office where documents are submitted;
• Details of the reporting company;
• The name of the tax for which adjustments are made;
• Link to article tax code prescribing the right or obligation to file an amended declaration (paragraphs 81 of the article);
• The time period in which the errors are established;
• The reason for submitting the "clarification";
• Names of fields to be edited;
• Corrected values ​​of incorrect indicators;
• Confirmation that VAT and penalties have been paid additionally (a payment order is attached);
• Details for which the amounts are listed;
• Appendix with a list of attached documentation;
• Signatures of responsible persons.

If necessary, the tax authorities may request additional explanatory documentation.

By general rule an organization (IE) is obliged to submit an amended declaration to the tax authority if the amount of tax payable to the budget was underestimated in the originally submitted statements. If the errors or inaccurate information indicated in the declaration did not lead to an underestimation, then the submission of an update is the right of the taxpayer, and not an obligation (clause 1, article 81 of the Tax Code of the Russian Federation). In accordance with this rule, the need to submit a VAT clarification is also determined.

Consider an example. Suppose the organization forgot to reflect the operation for the sale of goods in the VAT return for the first quarter. Moreover, I discovered this after reporting to the IFTS. The transaction is also not recorded in the sales book. Now the company must submit an updated VAT declaration to the inspection.

How to fill out an amended VAT return

If the organization in such a situation is able to reflect the forgotten operation by the actual date of sale directly in the sales book in accordance with the shipping documents, i.e. the date falling in the first quarter, then in the revised VAT return it will be necessary to indicate:

• on the title page in the "Adjustment number" field, the serial number of the clarification "1--" (clause 19 of the Procedure for filling out a VAT tax return, hereinafter referred to as the Procedure for filling out);
• in section 9 "Information from the sales book on transactions recorded for the expired tax period" in line 001 "A sign of the relevance of previously submitted information" code "0". It is put in the event that the information in this section was not previously submitted, or was submitted, but errors were identified in them and they require replacement. Accordingly, section 9 of the clarification should include all information from the sales book, including the forgotten operation (clause 47.2 of the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated 10/29/2014 N ММВ-7-3 / [email protected], );
• in section 8 "Information from the purchase book on transactions recorded for the past tax period" in line 001 code "1". It means that the information previously presented in the section is relevant, reliable and there is no need to correct it. Therefore, dashes are put in all other lines of section 8 (clause 45.2 of the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated 10.29.2014 N MMV-7-3 / [email protected], Letter of the Federal Tax Service of Russia dated 06/17/2016 N SD-3-3 / [email protected]).

An example of an updated VAT return in accordance with the option discussed above is shown on the page. The example shows an updated declaration for the first quarter of 2017. Please note that the procedure for filling it out in 2018 has not changed.

Another option is to reflect the forgotten operation by compiling an additional sheet to the sales book and filling out Appendix 1 to section 9 in the clarification. In this case, section 9 can be filled out as follows:

• or enter the code “0” in line 001 and indicate in the section the information that was in the original declaration;
• or enter the code “1” in line 001 and do not indicate the previously submitted information in section 9. Because the program will take them from the original declaration.

If, due to a forgotten operation, you underpaid VAT to the budget, and you have a debt, then now you need to pay it off, as well as pay penalties. In addition, an understatement of VAT can also lead to an underestimation of the amount of income tax. Under such circumstances, you will need to submit a clarification to the IFTS for this tax as well, pay additional tax and penalties.