Section 10 and 11 vat. We fill out a new VAT return. Where to start filling

I "Issued invoices" of the accounting journal of received and issued invoices 010-210 In lines 010-210, transfer the data from columns 2-9, 11-19 of Part I "Issued invoices" of the accounting journal. In this case, the procedure for reflecting indicators in lines 010-210 must correspond to the order of filling out columns 2-9, 11-19 of the accounting journal Section 11 001 Line 001 fill in only if you are submitting a revised declaration. In it, indicate the sign of the relevance of the information reflected in section 11 of the declaration. Number 0:

if the information on section 11 of the declaration was not reflected in the previously submitted declaration;

when changing the information previously reflected in section 11, if errors or incompleteness of the reflection of information are revealed.

Number 1 - if the information previously reflected in section 11 is relevant, reliable, cannot be changed and is not submitted as part of the declaration.

VAT-2018: we fill out the declaration correctly

PLEASE NOTE: tax inspectors are now armed with the ASK VAT2 program, which perfectly analyzes the data in the declaration, a new version of VAT3 will be released soon, which will allow for bank payments... Now inspectors make a request to the bank to find out about payments. It is extremely inconvenient to receive statements on hundreds of sheets. The new version of the ACK solution will make it possible to have all the data on electronic media.
Inspectors will save time and find discrepancies faster. Tax authorities receive a declaration and immediately see all transactions without payment. This does not prevent the deduction. All the same, inspectors note such operations.

How to fill out a VAT return

Important

Regular VAT reporting requires the accountant to be especially careful and to understand exactly how to fill in all lines of the declaration. Incorrect codes or violation control ratios- the reason for the refusal to accept the report, office check or bringing to administrative / tax liability. FILESDownload an empty VAT declaration form.xlsDownload a sample of filling out a VAT declaration.xls Reporting submission regulations As valid tax legislation all VAT returns in mandatory are rented through TCS-channels.

When generating a report, it is necessary to follow the changes made by the Ministry of Finance to the electronic format of the document. For the correct submission of the declaration, only the current version of the report should be used. The VAT payer or tax agent has 25 days to draw up a report after the end of the quarter.

Filling out new sections of the VAT declaration: the tenth section

Line 070 of column 5 corresponds to the amount of advance VAT reflected in the debit of account 76 "VAT on advances" (VAT accrued on the received advance payment). Line 090 of column 5 corresponds to the amount reflected in the debit of account 76 "VAT on advances" (VAT on advances issued). Line 118 of column 5 corresponds to the amount reflected in the credit of account 68 "VAT".
In addition, this line can be verified against the VAT total in the sales ledger. Line 120 of column 3 corresponds to the amount reflected on the credit of account 19. Line 130 of column 3 corresponds to the amount reflected on the credit of account 76 "VAT on advances" (VAT on advances issued).
Line 170 of column 3 corresponds to the amount reflected in the credit of account 76 "VAT on advances" (VAT accrued on the received prepayment). Line 190 of column 3 corresponds to the amount reflected in the debit of account 68 "VAT" (excluding VAT transferred to the budget for the previous tax period).

Instructions for completing the VAT declaration in 2018

Info

the main

Legal entity taxes

1 Sections 10 and 11

Line number How to complete Section 10 001 Line 001 should be completed only if you are submitting a revised return. In it, indicate the sign of the relevance of the information reflected in section 10 of the declaration Number 0:

if the information on section 10 of the declaration was not reflected in the previously submitted declaration;

when changing the information previously reflected in section 10, if errors or incompleteness of the reflection of information are revealed.

Number 1 - if the information previously reflected in section 10 is relevant, reliable, cannot be changed and is not submitted as part of the declaration. In this case, in lines 005, 010-210, put dashes 005 Specify the ordinal number of the record.

Filling out section 4 of the VAT declaration

Attention

The declaration form and the procedure for filling it out are approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / 558. View the filling procedure Sample filling Let's consider an example of filling out the VAT declaration for the II quarter of 2018. LLC "Kolos" is located at OSNO, is engaged in the sale of equipment.

Stationery was purchased for the amount of 1,500 rubles, including VAT of 228.81 rubles (invoice No. 1 dated 02.06.2018).
Equipment for the amount of 40,000 rubles was sold, including VAT 6,101.69 rubles (invoice No. 19 dated 04/11/2018).
Received invoice No. 5 dated 02/12/2018 in the amount of 5,600 rubles, including VAT of 854.24 rubles. Furniture according to this document was accepted for accounting on 02/12/2018.

Filling in the VAT declaration

Unreasonable transactions are included in section 6, but later can be accepted for compensation and transferred to section 4. This requires the availability of documentation.

Section 5 is to be filled in by those "zero-sums" who previously declared a deduction for documents, but received the right to apply a preferential rate only in this reporting period.

Important: if there are several grounds for the application of section 5, the taxpayer must fill out each reporting period when the deduction was claimed. Section 7 This sheet is intended to transfer information on transactions that were performed in the reporting quarter and, in accordance with Art.
149 clause 2 of the Tax Code of the Russian Federation, exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instruction.

Tax Code of the Russian Federation). You need to submit a VAT return at in electronic format regardless of the number of employees. Only in exceptional cases is it possible to submit a declaration on paper (clause 5 of article 174 of the Tax Code of the Russian Federation). The deadline for sending the declaration is the 25th day of the month following the reporting quarter.

VAT charged for a quarter must be transferred in equal installments within three months. The tax payment deadline is until the 25th of each of the three months following the expired tax period (clause 1 of article 174 of the Tax Code of the Russian Federation). If for the first quarter of 2018 VAT must be transferred to the budget in the amount of 6,000 rubles, the taxpayer must make the following payments:

until 04/25/2018 - 2,000 rubles;
until 05/25/2018 - 2,000 rubles;
before 06/25/2018 - 2,000 rubles.

Some organizations transfer VAT in one amount without breakdown by months - this is the right of the taxpayer.

Clause 11 of section 3, line 118, we transfer the amount from line 010, column 5 in the amount of 70,011 rubles.

Clause 12 of section 3, line 120 - the amount of tax deductible, with us it is 35,885 rubles. (without kopecks - the amount is summed up as follows: 22 881.14 + 13 004.24):
Clause 20 of Section 3, line 190 - the amount of tax payable is 34,126 rubles. (the same amount that we transferred to Section 1 page 040).

Please note that you may need to fill out sections 8 and 9 of the declaration. We hope that now you have no questions left on how to fill out the VAT tax return 2018. We have attached a sample of filling out to make it clearer.

VAT declaration: a sample of filling in. Sample of filling out a VAT declaration. Deadlines for submitting and checking the form. VAT declaration 2018. A sample of filling out on a new form is sent to the Federal Tax Service for the first time in the reporting period 1 quarter. 2018 Nov.

The first case of failure to submit - 5,000 rubles;
Second and subsequent times - 20,000 rubles. (see article 129.1 of the tax code).

Why now all explanations need to be sent through the EDM system "January 24", 2018, the Order of the Russian tax department ММВ-7-15 / dated "December 16", 2016 entered into force. normative act requires all requirements to be sent to inspectors electronically. Previously, it was possible to bring documents on paper and they were accepted.

Now the paper format of document flow has been canceled. This means that everything brought on paper will not be recognized as filed, and, therefore, penalties are inevitable.

For the I quarter must be passed no later than April 27 to 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 for completing all the new sections of the report and read about the changes in the old sections.

The most important change that you will feel when preparing VAT reporting is that you do not have to manually enter everything in sections 8 and 9. The program will automatically pick up data from your purchase books and sales books. And it is in them that all the 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 reporting without any particular difficulties.

For whom is an electronic VAT return required?

Most companies must submit their VAT return to the inspectorate in electronic format using TCS. This applies not only to companies in general regime, but also to organizations on a simplified or imputed basis that issue invoices to buyers with VAT.

Note! The weight can be heavy. Therefore, check the speed of the Internet in advance and, if necessary, change the tariff to a faster one. Otherwise, the dispatch may take several hours. ... And only on 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 even such companies must report to electronic form if at the same time they 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 on special regimes that withhold VAT as a quality have the right to submit reports in paper form.

Where to start filling

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 purchase ledger indicators, section 9 - sales ledgers, excluding the name of the supplier, buyer and intermediary.

You do not need to enter anything manually into these sections. The accounting program will take all the necessary information in the sales book and the purchase book and will transfer it to the declaration itself. That is why it is crucial now to avoid mistakes in books.

The program of special operators can check whether the required indicators are filled in the declaration. But, of course, it will not check whether the company has correctly indicated the figures for a specific invoice. For example, number, cost of goods, TIN of the supplier. In addition, the electronic format of the declaration is rather “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 only at the cameral stage can problems arise.

Therefore, it is worthwhile to check at least with the main counterparties before submitting the declaration. To do this, you can, for example, generate a collection of records for a business partner from a purchase ledger or a sales ledger. And send this data to the supplier or buyer.

Also, some developers accounting software and special operators offer services for automatic verification of counterparties. The check is carried out using the Unified State Register of Legal Entities through the database on the website of the Federal Tax Service of Russia. Find out about such a service from your developer or special operator.

Which sections to include in the new declaration

In general mode

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

Simplified and imputed

Companies that issue VAT invoices other than title page and section 1 complete section 12.
Tax agents additionally include section 9 in reporting.
Special mode intermediaries who issue or receive invoices on their own behalf and are not tax agents must submit only the invoice journal to the inspection. And the VAT return is not.

Section 8

In section 8, as well as in other new sections, line 001 “Indicator of relevance of previously provided information” has been introduced. But in the reporting for the first quarter, this requisite does not need to be filled out, since it is intended only for refined declarations. The other lines of Section 8 will contain the same data as in the purchase book.

Let's take a closer look at the shopping book metrics that raise the most questions. How to fill out the book correctly can be seen in the sample 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 book of purchases 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 authorities advise to recode from the beginning of the quarter all those transactions in the purchase book for which new codes have been entered. This is important because the algorithm for checking the declaration depends on the opcode.

Note! Recode in the purchase book and the sales book the transactions for which new codes have been 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 match the deduction with the vendor tax. And they will ask for an explanation.

Let's take this example. The company imported goods from Germany and placed the transaction code 01 in the purchase book. This code indicates the purchase of goods. The program reads this code and understands that it must match the amount of the deduction in the buyer's declaration with the tax that the supplier charged in its declaration. But in this case an error will occur during the check, because the buyer pays VAT upon import to the budget. Therefore, in the shopping 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 has been paid, there will be no questions to the buyer.

Seller's invoice number and date (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 Glavbuh Club, which took place on March 5.

The date of the invoice does not need to be indicated if the company claims VAT deduction on import. Then, in column 3 of the purchase book, only the number of the customs declaration must be indicated.

Number and date of the document confirming the payment of tax (column 7). If the company accepts tax on purchased goods, works or services for deduction, you do not need to specify the payment details. 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 the payment of tax. These are mainly deductions from advances paid to the supplier. In addition, column 7 of the purchase book is filled in by companies - tax agents.

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

The supplier accepts the tax deduction when the advance is returned to the buyer. In this case, the FTS advised to indicate the number and date of payment for the return of the advance. It does not matter that the title of column 7 of the purchase book says about the payment of tax, and the supplier in this case does not pay tax. At the same time, the Federal Tax Service informed us that deficiencies in column 7 should not lead to problems during the audit. After all, tax authorities will be able to automatically match the invoice in the declaration of the supplier and the buyer. Thus, questions about payment details are most likely possible only if the inspectors check 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).

TIN / KPP of the seller (column 10). It is safer to check these data, since the tax authorities will compare the records in the accounts of the buyer and the supplier, first of all, according to the TIN. For example, you can use the service on the website nalog.ru in the section “ Electronic services»>« Checking the correctness of filling in invoices ». Although this service is still running in test mode and errors are possible in it. Therefore, if the service issues an error, but the counterparty is an active organization, the invoice can be included in the declaration.

If the company is importing goods, you do not need to fill in column 10. This also applies to goods purchased from suppliers from the countries of the Eurasian Economic Union.

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

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

Customs declaration number (column 13). This requisite is filled only by imported goods... For such products, the supplier must indicate the numbers of customs declarations 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 semicolons. Column 3 of the shopping book does not need to be filled out. The number of the customs declaration in it is reflected only by importers, that is, companies that import goods themselves.

Note. Will your declaration hang on delivery
The volume of the new electronic declaration can be very large, as it now contains detailed information about all operations. Therefore, you can even before putting in assess how your Internet is suitable for renting. One invoice record (line in the sales book or purchase book) weighs 250-300 bytes, you know the number of lines approximately. Multiply and you get the "weight" of the declaration. Divide it by your internet speed. You can check with your provider or IT department. This will give you the estimated time for submitting the 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 the equipment or provider.

Section 9

In section 9, it is necessary to provide the data of the sales ledger for each issued invoice. Let's dwell on the most important indicators... How to fill out the book can be seen on the sample.

Operation type code (column 2 of the sales book). In the sales book, it is worth re-coding 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 No. GD-4-3 / 794 dated January 22, 2015). This is necessary so that the program of the Federal Tax Service of Russia, when checking, could compare the data on a specific invoice in the declaration of the buyer and supplier.

Seller's invoice number (column 3). The best option is to use simple numbering of invoices without letters, dashes and other signs. Then there will be less discrepancy between supplier and buyer reporting.

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

TIN / KPP of the intermediary (column 10). If the goods are sold through a commission agent or an 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, the details of payment documents in column 11 of the sales ledger do not need to be recorded. If the buyer made an advance payment, indicate the details of the payment system for which the advance was received.

The value 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 Tax Code RF, the sales book is not filled. But you need to include in the declaration section 7, intended for preferential transactions.

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

Section 9 on paper declaration

Companies on a simplified or imputed basis, which are tax agents, are entitled to submit a VAT return on paper. We are talking, in particular, about those companies that buy goods from foreign organization(Clause 2, 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 these companies to fill out the sales book and section 9 of the declaration. The explanation is as follows. From the Tax Code of the Russian Federation it follows that only VAT payers keep the sales book (clause 3 of article 169 of the Tax Code of the Russian Federation). But from the rules for maintaining the sales ledger, it can be concluded that tax agents must register invoices in the sales ledger (clause 3 of the Rules for maintaining the sales ledger, approved by the Government of the Russian Federation of December 26, 2011 No. 1137). And these rules do not contain exceptions for companies in special modes. This was confirmed by the Federal Tax Service of Russia.

Example 1. As a tax agent on simplified tax, he 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 rent and registered it in the sales ledger. And then he reflected the indicators of the invoice in section 9 of the declaration. An example of how to fill in section 9 is shown below. This amount the company is not entitled to deduct tax, as it applies a special regime. And VAT deductions can only be claimed by payers of this tax.

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

The tax base ... The 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 promissory notes 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 had to be shown separately on line 080.
VAT deductions ... Work Contractor Tax capital construction, 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.
Export of goods ... Changed sections 4-6, which are filled in by exporting companies. So, in section 4, new codes have appeared for the return of goods (1010447) and changes in the price of goods (1010448).

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

The data in Sections 10 and 11 are essential for checking the declaration. Because journal key figures create a relationship between the vendor's sales ledger and the customer's purchase ledger. If the intermediary fills out the invoice log incorrectly, then the buyer will need to draw up explanations for the inspectors. Let us explain with an example.

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

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

It is possible that the intermediary company uses a special regime. Then you do not need to fill out a VAT return. But it is necessary to transfer the invoice accounting journal 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 their VAT return electronically. Otherwise, the account may be blocked.

Section 12 is intended for companies on special regimes issuing invoices with VAT to customers. As well as organizations on a general regime, which draw up invoices with tax on non-taxable transactions.

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

Last year, several changes were made regarding the procedure for filling out and submitting a VAT tax return. So, new sections have been added to it, the terms and form of its submission have changed. Let's take a look at each of these changes.

New information

From the new year, the tax return should reflect information from invoices, the log of received and issued invoices and books of purchases and sales (). Since there was nowhere to indicate such information in the old declaration form, the Federal Tax Service of Russia developed a new reporting form and approved it in the last days of December (hereinafter referred to as the Order). In the new declaration form, five sections were added - from the eighth to 12 - to reflect information from invoices, books and a journal.

Section 8. Information from the purchase book on transactions reflected for the past tax period

This section is filled in by tax agents if the right to a tax deduction arises in the reporting period (clause 45 of Appendix No. 2 "" to the Order, hereinafter referred to as the Procedure).

The first line to fill out is a sign of the relevance of the information reflected in this section. But you need to enter information into it only when submitting an updated declaration. There are only two options for values: "0" and "1". "0" is put when the initial declaration did not indicate information in this section or indicated erroneous. "1" is put down if the information on this section in the initial declaration is correct, current and cannot be changed (). In other words, since the amount of information has increased significantly, this indicator is needed by the auditors in order to quickly assess whether it is necessary to re-check this section in the revised declaration. If the declaration is primary, then a dash is simply put in this line.

in line 005, the ordinal number of the record in the book ();
in lines 010 - 180, data from the relevant sections of the book - the date and number of the seller's invoice, including the corrected and corrected one, the number and date of the document confirming the payment of tax, the date of registration of goods, TIN / KPP of the seller or intermediary, customs number declarations, purchase value and tax amount on the invoice ();
on line 190, the total tax amount for the purchase book. This line needs to be filled in only on the last sheet of the declaration section. On all other sheets, a dash () is placed on this line. So, for example, if an organization has 100 invoices for the reporting period, then it must fill out 100 sheets of this section. On 99 sheets, a dash is put on line 190, and on the last, this line is filled in.

Appendix 1 to section 8 "Information from additional sheets of the purchase book"

This appendix is only populated in case of changes to the purchase book (). If there are no such changes, then the sheet is submitted empty. As in section 8 itself, here you need to indicate the sign of the relevance of the information (line 001). In line 005, the total amount of VAT for the purchase book is entered. Line 008 is intended to indicate the sequence number of the record of this application. Lines 010 - 190 are filled in according to the same rules as for section 8. Data on line 190 is used to amend the declaration if errors were found in the current tax period for the period that has already passed ().

Section 9 "Information from the sales ledger about transactions reflected for the past tax period", Appendix 1 to section 9 "Information from additional sheets of the sales ledger"

Information in this section is entered when the taxpayer has an obligation to calculate tax ().

The procedure for filling out the section, as well as its appendix, does not differ much from the above procedure for section 8. The only difference is that the data for filling out this section is taken from the sales book - the number and date of the invoice, TIN / KPP of the seller and the intermediary, the number and the date of the document confirming the payment, the value of sales on the invoice in rubles and foreign currency, the value of sales and the amount of tax broken down by VAT rates (lines 010 - 220). In lines 230 - 280, you need to reflect the total amounts for the sales book, only on the last page of this section. All other pages contain dashes (,) in these lines.

Section 10 "Information from the register 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 forwarding agreements recorded for the past tax period", Section 11 "Information from the register of received invoices - 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 forwarding agreements, reflected for the past tax period "

Sections are filled in by those who conduct business in the interests of other persons under commission, agency and transport-forwarding contracts:

VAT taxpayers (including developers);
taxpayers exempted from fulfilling the obligation to calculate and pay tax;
tax agents that are not VAT payers (,).

Like the previous sections, these two begin with information about the relevance of the information provided. Further, in lines 010 - 210 (200) there are information about issued invoices (for section 10) and received invoices (for section 11) from the corresponding lines of the accounting journal of received and issued invoices (,).

Section 12 "Information from invoices issued by persons specified in paragraph 5 of Article 173 of the Tax Code Russian Federation"

This section should be completed by those who are either exempted from the obligation to pay VAT, or are not a VAT taxpayer, or carry out operations exempted from tax, but only if they themselves issued an invoice to the buyer with the allocated amount of tax () ...

Lines 020 - 030 reflect the number and dates of the invoice, in lines 040 - 050 - TIN / KPP of the buyer and currency code, and in lines 060 - 080 - the cost of the goods without tax, the amount of the tax charged to the buyer and and the cost of the goods in total , including tax ().

New rules for filing a declaration

IT IS INTERESTING

At the end of 2014, an order of the Federal Tax Service of Russia came into force on the creation of an Interregional Inspectorate for Cameral Control (). She will check the information contained in the VAT returns. Its functions will include:

reconciliation and analysis of information contained in the declaration, identification of contradictions;
identification of contradictions in the information contained in the tax declaration, establishment of the reasons for their occurrence;
identification of taxpayers who abuse the right to tax deductions, as well as those who have not paid tax to the budget or who have demanded excessive amounts of tax to be refunded from the budget;
hosting an event tax control on revealed violations or contradictions by territorial tax authorities, and others.

If earlier, before January 1, 2015, some organizations, for example, simplified taxpayers, could submit their VAT tax return on paper, now the declaration is accepted only in electronic form (the format for submitting the tax return is spelled out in). There were no exceptions for entrepreneurs - tax agents who issue or receive business invoices (). Before the new year, even if the organization was supposed to submit the declaration by email, it could send it by mail. In this case, she was charged a fine, but the declaration was still considered submitted. Now, the declaration submitted on paper is considered not submitted ().

But there are also good changes. So, the declaration must now be submitted not before the 20th day of the month following the expired tax period, as it was before January 1, 2015, but before the 25th day (). Accordingly, the term for paying VAT to the budget has also increased by five days (,).

In clause 50 of the order of the Federal Tax Service of Russia "On approval of the form of the tax return for VAT ..." dated October 29, 2014 No. MMB-7-3 / [email protected](as amended on 12/28/2018) there are several basic rules for filling out section 11:

When filling out the sheets of section 11, the following condition must be met:

KZL p.11 = KZZh,

KZL p.11 - the number of completed sheets of section 11;

CPJ - the number of entries in Part II of the invoice journal.

Specificity and structure of section 11

Section 11 of the VAT return is distinguished by one important specific property that distinguishes it from the sections familiar to the taxpayer. tax returns... It does not have the usual scheme for calculating the taxable base and there are no lines for calculating the total tax amount, which are typical for most tax reports.

Its purpose is to present data for informational purposes only. The structure of this section is presented below:

As you can see from the structure of the section, special codes are required (among other things) to fill it out. We will continue our acquaintance with them further.

Intuitive code hints

When filling out section 11, all the necessary codes are transferred from the invoice registration journal:

type of operation (p. 020);
type of transaction (line 130);
currencies according to OKW (page 140).

Let's take a closer look at each of these codes.

Operation type code

The operation codes are set in the order of the Federal Tax Service of Russia dated March 14, 2016 No. MMB-7-3 / [email protected], and for individual operations - in letters of the Federal Tax Service of Russia dated January 16, 2018 No. SD-4-3 / 480, No. SD-4-3 / [email protected]

These codes are unified - they are used when filling out:

shopping books;
sales books;
invoice registration journal (hereinafter referred to as the journal).

For a brief visual hint on the opcodes, see below:

Find out about new codes .

At the same time, individual codes (for example, 16, 17, 21, 22, etc.) are not used in the journal.

Tax authorities when checking the declaration for these codes:

identify a specific operation;
compared with the data of counterparties;
confirm (or deny) the legality of the deduction presented.

An erroneous indication of codes in the VAT declaration can provoke additional requests for information from the controllers, since:

invoices are reconciled by the tax program;
the verification scheme depends on the opcode;
if the wrong code is specified, the wrong verification scheme is launched;
if it is not possible to compare the invoices (due to an error in the code), the controllers will ask for clarification.

Deal type code

Section 11 on line 130 shall reflect the code of the type of transaction. There is one field for the code, in which one of the four provided codes is indicated:

Currency code by OKV

Codes of types of currencies are affixed in accordance with OK (MK (ISO 4217) 003-97) 014-2000. " All-Russian classifier currencies "(approved by the decree of the State Standard of Russia dated 25.12.2000 No. 405-st) (revised from 13.02.2018).

For a visual hint on the codes of certain types of currencies, see the figure below:

Recall that the amounts indicated in the invoice can be expressed in foreign currency, if, under the terms of the transaction, the obligation is expressed in foreign currency(Clause 7, Article 169 of the Tax Code of the Russian Federation).

Do special regimes have to complete section 11

In general, companies and individual entrepreneurs do not complete section 11 if:

carry out only intermediary activities and are exempted from obligations to pay VAT (based on the amount of revenue);
use special regimes (UTII, USN) and are not tax agents.

Instead of a VAT return, they submit to the controllers a journal of invoices (obtained through intermediary activities).

Thus, a special regime intermediary should not fill out section 11 and submit it as part of a VAT return (clause 3.1 of article 169, clause 5.2 of article 174 of the Tax Code of the Russian Federation).

The intermediary is obliged to fill in and submit the journal only in those tax periods (quarters) when he:

carried out mediation activities;
received invoices.

You should also consider the following:

The electronic journal must be submitted to the inspectorate no later than the 20th day of the month following the reporting quarter.
The format of the electronic journal was approved by order of the Federal Tax Service of Russia dated 04.03.2015 No. MMB-7-6 / [email protected](as revised on 06.04.2018).

But the journal can also not be submitted to a special regime intermediary to the tax authorities if an agreement has been reached between the counterparties on non-issuance of invoices (letter of the Ministry of Finance of Russia dated 31.10.2016 No. 03-11-11 / 63683).

Outcomes

Section 11 VAT declarations are drawn up by companies and individual entrepreneurs if they act in the interests of another person under commission agreements, agency agreements, on the basis of freight forwarding agreements, and also if they act as developers.

The special regime intermediary, instead of section 11, submits to the controllers an invoice accounting journal, if in the reporting quarter he carried out intermediary operations and received invoices.

Section 9 filled in by taxpayers (tax agents) in cases where the obligation to calculate VAT arises.

This means that when carrying out non-taxable transactions (for example, according to Article 149 of the Tax Code of the Russian Federation), the invoice will not be included in this section of the declaration (as well as in the sales book), but as part of total amount will be reflected in section 7.

However, if he issues an invoice for transactions that are not subject to VAT (Article 149 of the Tax Code of the Russian Federation), then it will go to the sales book and, accordingly, to section 9 of the declaration.

The order of filling in line 001 of column 3 is similar to the order given in section 8.

The basis to fill in lines 010 - 220 columns 3 are the data, indicated respectively in columns 2-8, 10-19 sales books(Clause 47.4, Clause 47.5 of the Procedure for filling out the declaration).

The indicators themselves in lines 010 - 220 are filled in in a manner similar to the procedure for filling in the indicators of columns 2-8, 10-19 of the sales book (section II of the Rules for maintaining the sales book used in calculating value added tax, approved by the decree of the Government of the Russian Federation of December 26. 2011 No. 1137).

In lines 230-280, columns 3 indicate total sales(), as well as the VAT amount, which is identical to the value of the "Total" line of the sales book. Just like in the sales ledger, the total amount of the sales value and VAT is given in rubles and kopecks.

The need to fill Appendix No. 1 to section 9 arises in cases of changes in the sales ledger after tax period for which the declaration is submitted.

The source of information for filling in the lines of the declaration is the same as for the sales ledger, the only difference is that an additional sheet of the sales ledger is taken as a basis.

Section 9 is structured in such a way that 3 pages of the declaration must be completed for each outgoing invoice. That is, the number of pages in the declaration section will be significantly larger than the sales book. For example, if a taxpayer has 500 invoices in the sales ledger, then section 9 of the tax return will be 1,500 pages.

Please note that additional sheets of the purchase (sales) book are formed in the same form as the purchase (sales) book itself. So, from October 1, 2014 by the Decree of the Government of the Russian Federation of July 30, 2014 No. 735, changes were made to the books of purchases and sales. However, if an additional sheet of the book of purchases (sales) is formed for the books of purchases (sales) drawn up before October 1, 2014, then its form must correspond to the form that was used in this period (Letter of the Ministry of Finance of the Russian Federation of November 10, 2014 No. 03-07-14 / 56669). Otherwise, the comparability of the data of purchase (sales) books and, accordingly, additional sheets to them will not be ensured.

Note that a number of taxpayers are already keeping the sales and purchase book in electronic form in accordance with the format approved by the Order of the Federal Tax Service of the Russian Federation dated 05.03.2012 No. ММВ-7-6 / [email protected](Appendix # 6 and Appendix # 4). It will be easier for such taxpayers to fill out sections 8 and 9 of the declaration. And for taxpayers who keep records in their own developed programs or using Excel tables, it will be problematic to unload books from Excel tables into a declaration. To do this, you need a special converter program that converts data from Excel tables into a special xml format.

Taxpayers with a small volume of transactions can use the free Taxpayer program, which is available on the FTS website.

The following sections 10 and 11 of the declaration are completed by intermediaries. As a reminder, for the majority of taxpayers from January 1, 2015, the obligation to keep a register of invoices received and issued will be canceled. However, for a certain category of persons, such a duty will be established from January 1, 2015 (clause 3.1 of article 169 of the Tax Code of the Russian Federation).

Thus, the obligation to keep a logbook of received and issued invoices rests with taxpayers (including those exempted from the obligation to pay VAT), as well as persons who are not taxpayers in the event of issuing and (or) receiving invoices by the specified category of persons upon implementation:

Intermediary activities on the basis of commission agreements, agency agreements * providing for the sale and (or) purchase of goods (works, services), property rights on behalf of the commission agent (agent);

Intermediary activities on the basis of transport forwarding agreements (if the tax base is determined as the amount of income received in the form of remuneration in the execution of these agreements) **;

When performing the functions of a developer in relation to the specified activity.

Note.

* Contracts of instruction are excluded by the legislator from clause 3.1 of article 169 of the Tax Code of the Russian Federation.

** In the log of received and issued invoices, invoices issued for the amount of income in the form of remuneration when executing a transport forwarding agreement are not registered.

Thus, it is not only VAT taxpayers (including developers) who are responsible for completing Sections 10 and 11, but also VAT exempt persons and tax agents who are not VAT taxpayers.

Tax return in electronic form via telecommunications channels through the operator electronic document management with the inclusion of information specified in the logbook of received and issued invoices;

Register of received and issued invoices in electronic form through telecommunication channels through the operator of electronic document management.

Section 10 is intended to reflect information from the accounting journal of issued invoices, carried out under the following intermediary agreements: commission, agency, forwarding agreement (clause 49 of the Procedure for filling out the declaration).

The source of filling information are data of the accounting journal of issued invoices.

On lines 010 - 210, columns 3, the data indicated in columns 2-9, 11-19, respectively, of the accounting journal of issued invoices are given.

The indicators themselves are filled in in a manner similar to the procedure for filling in the indicators of columns 2-9, 11-19 of the accounting log (section II of the Rules for maintaining the accounting log of invoices received and issued).

Section 11 is intended to reflect information from the logbook of received invoices, carried out under the following intermediary agreements: commission, agency, forwarding agreement (clause 50 of the Procedure for filling out the declaration).

The source of filling information are log data of received invoices.

The intermediary, acting on his own behalf, draws up an invoice in which he indicates the real supplier of goods, works or services, his name, address, TIN and KPP. In addition, the intermediary may indicate himself on this invoice, but only on a separate line how Additional information... Similar clarifications are contained in the Letters of the Ministry of Finance of the Russian Federation No. 03-07-09 / 16 dated 02.03.2012 and No. 03-07-15 / 17 dated 09.02.2012.

How the tax authorities plan to exercise control over the completeness and timeliness of VAT payment on intermediary operations? Based on the logs of received and issued invoices automated system tax authorities must "find" the consignor and compare his information from the purchase (sales) book.

Section 12 is intended to reflect information from invoices issued by persons specified in clause 5 of article 173 of the Tax Code of the Russian Federation.

This section is filled in if the buyer issues an invoice with the allocated amount of VAT by taxpayers exempted from VAT (Article 145, Article 154.1 of the Tax Code of the Russian Federation) or performing transactions that are not subject to VAT (Article 147,148,149 of the Tax Code of the Russian Federation) or by persons who are not who are VAT taxpayers (for example, applying a special regime).

The source of filling information are invoice data... In this case, lines 020 - 030 of column 3 reflect the information indicated in line 1 of the invoice, and lines 040-050 reflect the information indicated, respectively, in lines 6b - 7 of the invoice.

Lines 060-080 show the cost of goods excluding VAT ( the tax base), the amount of VAT claimed, as well as the value of goods including VAT (source of information - columns 5, 8 and 9 of the invoice, respectively).

Penalties for paper declaration format

It should be noted that from January 1, 2015, the obligation to submit VAT reporting will not be considered fulfilled until the taxpayer submits an electronic VAT return (clause 5 of Article 174 of the Tax Code of the Russian Federation as amended by Federal law dated 04.11.2014 No. 347-FZ).

Otherwise, the taxpayer faces a fine of 5% of the unpaid VAT amount for each full or incomplete month from the day established for its submission, but not more than 30% of the indicated amount and not less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). But the sanctions do not end there. According to paragraph 3 of Art. 76 of the Tax Code of the Russian Federation within 10 days after the deadline the submission of the declaration, the head (deputy head) of the tax authority has the right to decide on the blocking of the organization's accounts.

The price of an error made when filling out the declaration

Automatic transfer of data from sales ledgers and purchase ledgers, as well as the log of received and issued invoices (for resellers) may already cause technical problems.

But the main problem is possible errors in the details and other information when registering invoices. Whatever the software for taxpayers, the formation of invoices implies manual input of all details. And a typo when registering an invoice (for example, in the number, date of invoicing) will cause discrepancies when carrying out an automatic cross-check of the declarations of the taxpayer and his counterparty.

Recall that one of the cases when documents are requested within the framework of an in-house audit (clause 8.1 of article 88 of the Tax Code of the Russian Federation) is the identification in the submitted VAT declaration of a discrepancy between the information on transactions and the information contained in the declaration of another taxpayer. That is, by the software of the tax authorities, the so-called counter-linking of the indicators of tax declarations of other taxpayers is carried out, on which, in accordance with Ch. 21 of the Tax Code of the Russian Federation entrusted the obligation to submit a VAT return. And therefore, an inaccuracy in the details of invoices may become an additional reason for giving explanations or submission required documents tax authority.