VAT of the tax agent in the VAT return. How to check the correctness of filling out the VAT return Inn in the VAT return

All organizations or entrepreneurs recognized as tax agents submit a VAT return. These also include those organizations and entrepreneurs that are not recognized as VAT payers, that is, those who use the “simplified tax” or UTII. In this article we will look in detail at how to fill out a VAT return to a tax agent, as well as when and how to submit it to the tax authority.

Deadline for submitting the VAT return

Procedure for submitting a VAT return

You need to submit your VAT return to the Federal Tax Service at the location of the tax agent.

Important! The declaration is submitted electronically through specialized operators. Moreover, all tax agents submit returns electronically, regardless of the number of employees.

An exception to this requirement are tax agents who are not VAT payers, including those who do not conduct intermediary activities in issuing invoices on their own behalf.

How to fill out a VAT return for a tax agent

In the case when the organization was only a tax agent during the tax period, then in addition to the title page, only the second section of the declaration needs to be filled out. And in the first one, dashes are simply added.

When a tax agent also carries out transactions subject to VAT, the second section must be included. If, in addition to all of the above, the organization carries out transactions exempt from VAT, then the seventh section is also included in the declaration.

Important! It should be borne in mind that the first section is filled in as the last section in the declaration, after all other data (except for the second section) has been filled out.

Filling out the Declaration Cover Page

The TIN and KPP of the organization are filled out on the title page. The data can be found in the registration certificate received upon registration. You need to fill out the TIN from the first cell, if the organization's TIN has only 10 digits, the last two cells do not need to be filled in, dashes are placed in them.

The “adjustment number” depends on what kind of declaration the organization submits: primary or updated. When submitting an initial declaration, you need to enter “0–”, and when submitting an updated declaration, indicate the adjustment number, that is, “1–” for the first clarification and “2–” for the second.

The “tax period” is set depending on the quarter for which the declaration is submitted, that is, 21 – the first quarter, 22 – the second quarter, 23 – the third quarter, 24 – the fourth quarter.

“Reporting year” – enter the year of the quarter for which the declaration is submitted. For the 3rd quarter of 2017 – “Reporting year” should be entered as 2017.

“Submitted to the tax authority” - enter the code of the Federal Tax Service that registered the tax agent. This code can be found in the same certificate as the TIN, or at the address of the Federal Tax Service on the official website.

“At the location (registration)” it is indicated that the declaration is submitted at the place of registration of the organization. For this, the code “214” is indicated.

“Taxpayer” – indicate the full name of the organization, or the full last name, first name and patronymic of the entrepreneur. It should be indicated in the same way as written in the registration certificate.

“Code of the type of economic activity according to the OKVED classifier” - it should be borne in mind that since 2017 the code is indicated in accordance with the OKVED2 classifier.

“Contact telephone number” – indicate a landline or cell phone number, including the area code.

Filling out the second section of the declaration

If the organization performed transactions with several counterparties, then section 2 should be filled out for each of them; to do this, you need to add additional pages of the second section.

For one counterparty, one page of the second section is filled out, regardless of how many contracts of the same type are concluded with him. If the type of agreement for each transaction with a counterparty is different, then you will still have to add additional pages. Moreover, each page must contain information on contracts of the same type.

In line 020, the counterparty is indicated if it relates to:

• To the government agency leasing the property;
• To the seller selling treasury property;
• To a foreign organization that is not registered with the tax authority of the Russian Federation;
• To a bankrupt debtor, and the tax agent acquires property from him.

In line 020, dashes are added if the organization purchased a vessel that is not registered in the Russian Register of Ships within 45 days from the date of purchase, or when the organization sells:

• Property in accordance with a court decision or confiscated;
• Confiscated property;
• Ownerless or purchased assets;
• Treasures;
• Values ​​that were transferred to the state by right of inheritance.

Line 040 “Budget classification code” – is entered by KBK VAT 182 1 03 01000 01 1000 110.

Line 050 – indicated by OKTMO according to the registration of the organization. You can find out OKTMO on the official website of the Federal Tax Service.

Line 070 – indicates the transaction code where the organization was a tax agent. You can find the required code in Appendix No. 1 to the Procedure, approved by Order of the Federal Tax Service No. ММВ-7-3/558@ dated 10.29.2014.

Line 060 - before filling it out, the need to fill in lines 080, 090, and 100 is checked. They are filled in in cases where dashes are placed in line 020, or if the organization acted as an intermediary in the sale of goods by foreign companies. In all other cases, dashes are placed in these lines.

Line 080 – VAT on shipment is indicated.

Line 090 – VAT on prepayment of the reporting period is indicated.

Line 100 – VAT is indicated on prepayments of the current and previous quarters, against which the shipment was made in the reporting period.

Line 060 – indicates the amount of VAT payable. When 080-100 lines are filled in, the amounts are calculated using the formula:

Line 060 = line 080 + line 090 – line 100.

If lines 080-100 contain dashes, then VAT is calculated on transactions in line 070.

Example

Continent LLC is an intermediary in the sale of goods by a foreign company that is not registered for tax purposes in the Russian Federation. Continent LLC enters into an agreement for the amount of 1,250 thousand rubles for the supply of goods with Federation LLC.

On March 20, 2017, Federation LLC made an advance payment to Continent LLC in the amount of 850 thousand rubles, including VAT.

Filling out a VAT return.

First quarter:

Line 090 – RUB 129,661, based on 18% VAT on the prepayment amount.

Line 080 is not filled in.

Line 060 – 129,661 rub.

Second quarter:

Line 080 – RUB 112,500, based on 18% VAT on shipment.

Line 100 – 112,500 rubles, since VAT on prepayment is higher than VAT on shipment;

Line 060 – 0 rub.

Third quarter:

Line 080 – 112,500, based on 18% VAT on shipment.

Line 090 – put a dash.

Line 100 – 17,161 rubles, based on the calculation of 129,661 – 112,500.

Line 060 – 95,339 rubles, based on 112,500 – 17,161.

Filling out 3–6 sections of the declaration

Sections 3-6 need to be completed only if the organization (or individual entrepreneur), as a tax agent, carries out operations subject to VAT. If an organization during the tax period performed only those operations in which it was a tax agent, then the listed sections are not filled in.

Filling out sections 1 and 7 of the declaration.

There is no need to fill out sections 1 and 7 of the VAT return for those organizations (or individual entrepreneurs) that during the tax period performed only operations where they acted as a tax agent for VAT.

Filling out sections 8 and 9 of the declaration

Section 8 should contain information from the purchase book. Only transactions for which the right to deduction arose during the reporting period are reflected. The section is completed by all tax agents, with the exception of organizations selling seized property by court decision, or goods of foreign companies.

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

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Regulations for submitting reports

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

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

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

Composition of the declaration

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

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

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

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

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

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

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

Section 3– sales amounts subject to taxation;

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

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

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

Filling out sections of the declaration

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

Title page

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

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

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

Section 1

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

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

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

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

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

Section 2

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

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

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

Section 3

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

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

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

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

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

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

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

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

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

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

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

Sections 4, 5, 6

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

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

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

Section 7

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

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

Sections 8, 9

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

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

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

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

Section 10, 11

These sheets are of a specific nature and must be issued only to business entities of several categories:

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

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

Section 12

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

This tax or not. If an enterprise or individual entrepreneur is exempt from the calculation and payment of VAT, they do not file a value added tax return. But for situations where a business entity becomes a tax agent for VAT, an exception is made - in this case, a report must be submitted.

VAT payers, legal entities and individual entrepreneurs, exempt from paying tax (Articles 145 and 145.1 of the Tax Code of the Russian Federation), as well as those using special regimes (UTII, “simplified tax”, Unified Agricultural Tax, patent), can act as tax agents if they (Article 161 Tax Code of the Russian Federation):

goods (work, services) are purchased from foreign counterparties on the territory of the Russian Federation who do not have registration with the Federal Tax Service of Russia;

intermediary activities are carried out between the seller, represented by a foreign company that is not registered for tax purposes in the Russian Federation, and Russian buyers;

transactions have been concluded to lease or purchase property from government and municipal authorities;

confiscated property, ownerless valuables, treasures and purchased valuables, as well as property inherited by the state, property by court decision are sold;

raw animal skins, scrap and waste of ferrous/non-ferrous metals, secondary aluminum (and its alloys) are purchased

VAT declaration of a tax agent on the simplified tax system

The VAT declaration form template is unified; it was approved by the Federal Tax Service in order No. ММВ-7-3/558@ dated October 29, 2014 (as amended on December 20, 2016). This legal document also sets out the key Rules for filling out the report.

All VAT payers and non-payers who are tax agents submit returns according to the same deadline. 25 calendar days are allotted for preparing the quarterly form after the end of the reporting period. Tax agents who are not VAT taxpayers (or exempt) are allowed to submit a report in “paper” form (unlike VAT payers, who are required to report only electronically).

The VAT declaration of a tax agent on the simplified tax system will consist of the following pages:

title page;

Let's look at the procedure for filling out the declaration using an example:

Uran LLC is registered in the Russian Federation (Feodosia, Republic of Crimea) as a “simplified” company, i.e. The company is exempt from paying VAT. The company is engaged in the production of cardboard. In the third quarter of 2018, the company purchased equipment from a foreign supplier - Ellinka LLC, which is not registered with the Federal Tax Service of the Russian Federation. The transaction amount was 183,608 rubles. VAT rate is 18%.

On the title page, enter the tax agent’s INN and KPP, and indicate the page number “001”.

The field for the adjustment number is set to “0”, this means that the document is of a primary nature.

The tax period is the 3rd quarter in which the reflected transaction was completed (this is code “23”). Next, indicate the year - “2018”, the number of the Federal Tax Service branch to which the document is submitted.

Code by place of registration - if the declaration is submitted by a tax agent at the place of registration, code “231” is applied (codes can be found in the appendices to the Rules for filling out the report).

Next, on the title page, the full name of the enterprise (full name, individual entrepreneur) acting as a tax agent is indicated. Below is the code for the type of economic activity according to the unified classifier OKVED2 - in our case it is “17.12.2”. Enter contact information and the number of pages in the report.

At the bottom of the sheet, the sender of the document is recorded - the taxpayer (in this case, the tax agent) or an authorized representative. In the first option, code 1 is entered, in the second – 2. The full name of the head of the tax agent company and the date of submission of the report are indicated.

The VAT of the tax agent in the VAT return is reflected in sections 1 and 2. Section 1 is filled out in the singular, regardless of the number of counterparties and transactions, section 2 is filled out separately for each counterparty for whom tax must be paid. Let's fill out section 2 for our example:

in lines 010 and 030 (TIN and KPP of the foreign seller's division) dashes are placed, because the declaration is submitted not by the authorized branch of the foreign company, but by the tax agent-buyer;

column 020 indicates the name of the counterparty (in the example, this is the foreign supplier Ellinka LLC);

line 040 reflects the KBK code for VAT;

column 050 – enter the OKTMO code, which is assigned to the municipality at the place of payment of VAT by the tax agent (in the example, the city of Feodosia);

line 060 – the amount of tax payable calculated by the tax agent: RUB 28,008. (183608 – (183608 / 118 x 18));

in line 070, enter the transaction code from Appendix 1 to the Filling Out Procedure (in our case, “1011711” – sales of goods from foreign suppliers that are not registered with the Federal Tax Service of Russia).

Section 1 duplicates the code OKTMO and KBK from section 3 and indicates the total amount of the tax liability. The remaining lines are marked with dashes.

A new organization - LLC - arises from the moment of state registration. And at this moment the old company ceases to exist (is considered reorganized) (clause 4 of article 57 of the Civil Code of the Russian Federation, clause 1 of article 16 of the Law of 08.08.2001 No. 129-FZ).

The new LLC is also assigned a new TIN (letter of the Ministry of Finance of the Russian Federation dated May 12, 2010 No. 03-02-07/1-232).

Since the reorganization took place in the fourth quarter of 2017, the successor (LLC) must submit a declaration for this period, and it indicates all transactions (taxable and non-taxable) carried out not only by him (that is, the new legal entity - LLC), but also by the operations of the reorganized companies (JSC).

Accordingly, the declaration for the fourth quarter of 2017 is submitted by the legal successor to the Federal Tax Service at the place of its registration. Such a declaration will indicate the TIN of the legal successor - LLC (including the title page).

The VAT declaration must be completed as follows:

1. The declaration consists of a title page and 12 sections. In general, the title page and section 1 of the declaration are submitted by all taxpayers (tax agents).

2. Sections 2-12, as well as appendices to sections 3, 8 and 9, are included in the declaration only when taxpayers carry out relevant transactions.

3. In the declaration for the fourth quarter of 2017, the legal successor must reflect sales transactions that are reflected in the accounting of both the CJSC and the LLC.

Information from the sales book must be transferred to section 9 of the declaration. The number of sheets in section 9 (which consists of two pages) must correspond to the number of entries in the sales book for the fourth quarter of 2017.
This section also has an application “Information from additional sheets of the sales book”. Fill it out in cases where changes are made to the sales book for the past tax period.

4. Section 8 is completed based on the information reflected in the purchase book. That is, this section must be completed if the right to deductions arises in the fourth quarter of 2017.

In column 3 on line 001, when submitting the primary VAT return, you must put a dash. Numerical indicators in this line appear only when presenting a “clarification”. There may be two options here. Thus, 0 is indicated in this line if information under Section 8 was not provided in the previously submitted declaration, or if errors (distortions) were identified in this information and had to be replaced. The indicator for line 001 is 1, if the information provided earlier remains relevant. In this case, dashes are placed in all other lines of this section. Note that, regardless of how many times you have to fill out section 8, which consists of two sheets, the indicator on line 001 of section 8 of the “clarification” is entered once - on the first completed page of this section.

Section 8 must be completed according to the number of entries in the purchase book for the tax period (for example, if there are 20 entries in the purchase book, then you need to fill out 40 pages of section 8, etc.).

Line 005 of Section 8 indicates the serial number of the corresponding entry in the purchase book. And data from columns 2-8, 10, 12-16 of the purchase book is transferred to lines 010-180. Line 190 indicates the total amount of VAT deduction. It must coincide with the value of the “Total” line of the purchase book and must also be indicated in rubles and kopecks. Line 190 is filled in only on the last page of section 8, and on the remaining pages in this line you need to put dashes.

If invoices are not drawn up, primary documents confirming transactions or other documents (for example, an accounting statement) containing summary (summary) data on the specified transactions performed during the calendar month (quarter) may be registered in the sales book.

The Appendix “Information from additional sheets of the purchase book” to Section 8 is filled out in cases where changes are made to the purchase book after the expiration of the tax period for which the declaration is submitted. That is, as a rule, this application is generated upon submission of an updated declaration.

With regard to invoices received by the CJSC before the date of conversion (from 10/01/2017 to 12/14/2017), the following should be noted.

During this period, the CJSC received invoices that indicated the old Taxpayer Identification Number (TIN of the CJSC).

LLC is the legal successor of the old CJSC. Therefore, the amounts of “input” VAT presented to the CJSC and/or paid by it when purchasing/importing goods can be deducted by the LLC, but only if the CJSC has not previously claimed the same amounts for deduction.

In the purchase book, it is necessary to register invoices issued by suppliers to the CJSC. This data is then transferred to the VAT return. The right to such a deduction in this situation is directly enshrined in clause 5 of Art. 162.1 Tax Code of the Russian Federation.

Please note that the organization must have documents (copies thereof) confirming the payment of VAT amounts to sellers when purchasing goods, works, and services. This could be done either by a reorganized company (CJSC) or an LLC as its legal successor.

Fill out the VAT return according to the general rules for all tax returns. rules.

If during the quarter the organization performed onlyduties of a tax agent , then, based on its results, include the title page and section 2 in the declaration. In section 1, put dashes. Do not fill out the remaining sections (paragraph 9, clause 3 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).

If during the quarter the organization was not only a tax agent, but also made transactions subject to VAT , make up general tax return , which includes section 2, intended for tax agents.

If during the quarter, in addition to performing the duties of a tax agent, the organization committed transactions that are exempt from VAT , in addition to the title page and section 2, include section 7 in the declaration.

Section 1 is completed last, based on data from all other completed sections.

Such rules are provided for in paragraphs 3, 4, 9 of paragraph 3 and paragraphs 44, 44.2 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Title page

On the cover page of the VAT return, provide basic information about the tax agent and the return being submitted.

TIN and checkpoint

At the top of the title page, indicate the INN and KPP of the tax agent. Take this data from the registration certificate issued by the Federal Tax Service of Russia upon registration.

If the TIN consists of 10 digits, put dashes in the last two cells.

Correction number

If the tax agent submits an initial return, enter “0--” in the “Adjustment Number” field.

If the agent clarifies the data declared in a previously submitted declaration, indicate the serial number of the correction (for example, “1--” if this is the first clarification, “2--” - for the second clarification, etc.).

Taxable period

In the “Tax period (code)” field, indicate the code of the tax period, that is, the quarter for which the declaration is submitted. For example:

• 21 - for the first quarter;
• 22 - for the second quarter;
• 23 - for the third quarter;
• 24 - for the fourth quarter.

The full list of codes, including those indicated during the liquidation of an organization, is specified in Appendix 3 to the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Reporting year

In the “Reporting year” field, indicate the year for the tax period for which the declaration is being submitted. For example, if in April 2016 an agent files a return for the first quarter of 2016, enter “2016” in this field.

Submitted to the tax authority

In the “Submitted to the tax authority” field, enter the code of the tax office where the tax agent is registered. This code can be found in the registration certificate issued upon registration.

Also, the code of the Federal Tax Service of Russia can be determined by the address of the organization using the Internet service on official website of the Federal Tax Service of Russia .

By location

In the “Location (accounting)” field, write “214”. This means that the declaration is submitted at the place of registration of the taxpayer.

Tax agent name

In the “Taxpayer” field, indicate the name of the tax agent (or the last name, first name and patronymic of the entrepreneur) exactly as in the registration certificate.

OKVED

In the line “Code of the type of economic activity according to the OKVED classifier”, indicate the main OKVED code of the tax agent.

It can be:

• find out from the extract from the Unified State Register of Legal Entities issued by the inspectorate

• determine independently using the OKVED classifier. In 2016, two classifiers operate in parallel, so an organization can use any of them (approved by Decree of the State Standard of Russia dated November 6, 2001 No. 454-st and approved by Order of Rosstandart dated January 31, 2014 No. 14-st).

Telephone

In the “Contact phone number” field, enter the full phone number, including the area code. This can be either a landline or a mobile number.

Section 2

Section 2 must be completed by everyoneVAT tax agents .

If the tax agent carries out transactions with several counterparties, fill out section 2 for each such participant in the transactions. That is, add additional pages with section 2.

If there is only one counterparty and several contracts of the same type have been concluded with him, present section 2 on one page.

If there is one counterparty, but the agreements with him are different (transactions under these agreements are reflected in the declaration with different codes), add additional pages with section 2 for each of these groups of operations.

If a tax agent is involved in business transactions where there is no actual taxpayer seller, fill out only one page of Section 2 for all such transactions.

This is stated in paragraph 36 of the Procedure, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Checkpoint of a subdivision of a foreign organization

If you are filing a declaration for a Russian organization, put dashes on line 010.

If for a foreign language, then take into account a number of features.

On line 010, indicate the checkpoint of the division that performed the transactions and is a tax agent. Please note the following: A foreign organization can have several divisions in Russia and choose one of them, through which it pays taxes and submits reports (clause 7 of Article 174 of the Tax Code of the Russian Federation). But on line 010, you need to indicate the checkpoint not of this unit responsible for paying taxes, but the checkpoint of the unit that carried out transactions for which the organization acts as a tax agent for VAT.

This is stated in paragraph 37.1 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Name of taxpayer-seller

On line 020, indicate the name of the counterparty, if it is:

• government agency that leases its property;

• a seller who sells treasury property;

• a foreign organization not registered for tax purposes in Russia;

• a bankrupt debtor whose property is acquired by an agent.

On line 020, put dashes if there is actually no counterparty, that is, in cases where the tax agent implements:

• property by court decision,

• confiscated property;

• ownerless valuables;

• treasures;

• purchased values;

• values ​​transferred by right of inheritance to the state.

Also put dashes on line 020 if the organization (entrepreneur) acquired a vessel that is subject to registration, but is not registered in the Russian International Register of Ships within 45 days after acquisition.

This procedure is provided for in clause 37.2 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

INN of the taxpayer-seller

On line 030, enter the TIN of the counterparty indicated on line 020. If the counterparty does not have an INN (for example, it is a foreign organization not registered in Russia), enter dashes on line 030.

For a TIN that consists of 10 digits, put dashes in the last cells.

If there is actually no counterparty and there are dashes on line 020, then put dashes on line 030 as well.

Budget classification code

On line 040 indicate VAT budget classification code 182 1 03 01000 01 1000 110.

OKTMO code

On line 050, indicate OKTMO, that is, the code of the territory in which the tax agent is registered. This code can be found in the notification of registration with Rosstat. The code can also be defined using:

• All-Russian classifier approved by order of Rosstandart dated June 14, 2013 No. 159-st;

• special Internet services, for example the service http://www.ifns.su/okato.html.

If the OKTMO code contains less than 11 characters, put dashes in the last cells.

Operation code

On line 070, indicate the code of the transaction in which the organization or entrepreneur acted as a tax agent.

The codes can be determined using Section IV of Appendix No. 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

If the tax agent:

• purchased goods on the territory of Russia from foreign organizations that are not registered in Russia - indicate 1011711;

• purchased works and services from foreign organizations using non-monetary forms of payment - indicate 1011711;

• purchased works and services from foreign organizations without using non-monetary forms of payment - indicate 1011712;

• rented state property or acquired treasury property - indicate 1011703;

• sold property by court decision, confiscated, ownerless property, treasures, purchased valuables and valuables transferred to the state by right of inheritance - indicate 1011705;

• acted as an intermediary in the sale of goods (works, services, property rights) by foreign organizations - indicate 1011707;

• purchased a vessel and did not register it within 45 days after that in the Russian International Register of Ships (provided that it needed to be registered) - indicate 1011709.

Lines 080, 090, 100

• sells property by court decision, confiscated or ownerless property, treasures, purchased valuables or valuables transferred to the state by right of inheritance;

• acts as an intermediary in the sale of goods (works, services, property rights) by foreign organizations.

In other cases, put dashes in lines 080-100.

This is stated in paragraph 37.8 of the Procedure approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Fill in line 080 if there was a shipment in the reporting quarter. To do this, calculate VAT on the shipment amount and enter it on line 080.

Fill in line 090 if the tax agent received an advance payment in the reporting quarter. To do this, calculate VAT on the prepayment amount and enter it on line 090.

Fill in line 100 if the shipment was made against prepayment. On line 100, indicate VAT on prepayments received in this and previous quarters, against which shipments were made in the reporting period.

If the cost of shipment is equal to or exceeds the prepayment, simply add up all the VAT amounts accrued from prepayments earlier (accounted for on lines 090 of declarations for this and previous periods for this operation), and indicate the result on line 100.

If the shipment is partial and does not exceed the prepayment amount, indicate VAT on the shipment amount on line 100.

Amount of tax calculated for payment

Calculate the VAT payable to the budget and reflect it on line 060. If lines 080-100 were filled in, do this using the formula:

If these lines are empty, for operations whose code is indicated on line 070, and reflect the result on line 060.

An example of filling out a VAT return by a tax agent - a VAT payer

The Alpha organization acts as an intermediary in the sale of a consignment of goods by a foreign organization that is not registered for tax purposes in Russia.

"Alpha" entered into a contract for the supply of goods to LLC "Trading Company "Hermes"" in the amount of 1,200,000 rubles.

On March 25, Alpha received an advance payment from Hermes in the amount of 70 percent of the contract amount (RUB 840,000). The VAT rate on these goods is 18%.

On June 25, Alpha shipped the first batch of goods to Hermes in the amount of 600,000 rubles.

On July 15, Alpha shipped a second batch of goods, also worth 600,000 rubles.

On July 17, Hermes paid the remaining 30 percent of the contract amount (RUB 360,000).

In the first, second and third quarters, Alpha did not carry out other transactions in which it was a tax agent.

The accountant filled out lines 080-100 of section 2 of the VAT return as follows.

In the first quarter:

• on line 090 - 128,136 rubles. (RUB 840,000 × 18/118).

He did not fill out line 080, since there were no shipments of goods in the first quarter.

For line 060 - 128,136 rubles. (from line 090).

In the second quarter:

• on line 100 - 108,000 rub. (from line 080, since VAT on shipment is less than VAT on prepayment);
• on line 060 - 0 rub. (RUB 108,000 - RUB 108,000).

In the third quarter:

• on line 080 - 108,000 rub. (RUB 600,000 × 18%);
• on line 090 - dash;
• on line 100 - 20,136 rub. (RUB 128,136 - RUB 108,000);
• on line 060 - 87,864 rubles. (RUB 108,000 - RUB 20,136)

Sections 3-6

If an organization or entrepreneur during the tax period performed only operations in which they were tax agents for VAT, sections 3, 4, 5 and 6 do not need to be completed.

If the tax agent also performs transactions subject to VAT, fill out these sections ingeneral procedure provided for VAT payers.

Section 7 and Section 1

If an organization or entrepreneur during the tax period carried out only operations in which they were tax agents for VAT, sections 1 and 7 do not need to be completed.

If there were also transactions not subject to VAT:

• complete section 7 in general procedure,

• and in section 1 - only the INN and KPP of the tax agent, page number, signature and date of preparation of the declaration. Place dashes in all lines with indicators.

This follows from paragraph 9 of clause 3 of the Procedure, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Sections 8 and 9

Section 8 contains information from the purchase book. That is, only those transactions for which the right to deduct arose in the reporting quarter are taken into account. This section is completed by all tax agents. The only exceptions to this are those who sell seized property by court decision, as well as goods, works, services, property rights of foreign organizations that are not tax registered in Russia (clauses 4 and 5 of Article 161 of the Tax Code of the Russian Federation).

Section 9 of the declaration indicates information from the sales book. This section is filled out by all tax agents in relation to those transactions for which the obligation to charge VAT for payment to the budget arose in the reporting quarter.

For more information on the procedure for filling out sections 8 and 9, seeHow to prepare and submit a VAT return .

An example of preparing a VAT return by a tax agent - a VAT payer

Alpha LLC applies the general taxation system and is not exempt from VAT.

In the first quarter of 2016, the organization:

- sold finished products worth RUB 3,034,960. (including VAT - 462,960 rubles). Invoice No. 4 dated February 18, 2016 was registered by the Alpha accountant in the sales book;

- purchased materials for a total amount of 885,000 rubles. (including VAT - 135,000 rubles). Invoice No. 51 dated March 3, 2016, received from the seller, was registered by the Alpha accountant in the purchase book.

In addition, during the quarter the organization performed the duties of a tax agent for VAT:

- when leasing municipal property under an agreement with the Committee for Municipal Property Management of the city of Mytishchi, Moscow Region (not a government institution). The lease agreement is valid from January 1, 2016. The monthly rental price including VAT is RUB 200,000. The transaction code for filling out the declaration is 1011703. An invoice dated March 31, 2016 No. 2 was drawn up for the amount of the rent;

- when purchasing consulting services from a foreign organization “Beta”, which is not registered with tax authorities in Russia. The cost of services including VAT is USD 3,350 or RUB 224,450. at the Bank of Russia exchange rate on the date of payment for services. The transaction code for filling out the declaration is 1011712. Services in the amount of 224,450 rubles. paid on February 5, 2016. An invoice dated February 5, 2016 No. 1 was drawn up for this amount. Tax in the amount of RUB 34,238. withheld and transferred to the budget on February 5, 2016 (payment order dated February 5, 2016 No. 25).

On the title page of the VAT return for the first quarter, the accountant indicated general information about the organization, the code of the tax office to which the declaration is submitted, and code 214, meaning that the declaration is submitted at the location of the taxpayer.

Section 2 of the VAT return was filled out by the Alpha accountant for each of the listed transactions (on separate pages).

The amount of VAT on the rental of municipal property that must be paid to the budget is reflected in section 2 on page 003:
200,000 rub. × 3 months × 18/118 = 91,525 rub.

The amount of VAT on the transaction with the Beta organization payable to the budget is reflected in section 2 on page 004:
RUB 224,450 × 18/118 = 34,238 rub.

In section 3 of the declaration, the accountant indicated the amounts of VAT accrued and accepted for deduction, including VAT on the cost of consulting services for a foreign organization. Since the lease agreement for municipal property has been in effect since the beginning of the first quarter, the amount of VAT accrued on the rental price is not included in the deductions in the declaration for the first quarter. This amount can be claimed for deduction after the total amount of VAT accrued for payment for the first quarter is transferred to the budget. That is, in the declaration for the second quarter of 2016.

Information from the purchase book and sales book is reflected in sections 8 and 9 of the declaration.

The accountant finished drawing up the declaration by filling out section 1. In it, he indicated the total amount of tax that Alpha must pay to the budget as a taxpayer - 293,722 rubles.

Thus, Alpha will pay the following amounts to the budget:

• RUB 125,763 (91,525 rub. + 34,238 rub.) - as a tax agent;
• RUB 293,722 (RUB 462,960 - RUB 135,000 - RUB 34,238) - as a taxpayer.

April 22, 2016 VAT tax return for the first quarter of 2016, signed by Alfa General Director Lvov, submitted by the organization to the tax office.

Updated declaration

If a tax agent discovers an error when calculating or reflecting VAT, he must submit an updated declaration . The same rules apply for tax agents. deadlines and conditions for release from liability , as for other taxpayers. This follows from paragraph 6 of Article 81 of the Tax Code of the Russian Federation.

In the revised declaration, include the title page and only those sections in which the error was made. If the data from the section in which the error was made affects the values ​​​​in other sheets, include all these sheets in the updated declaration.

An example of submitting an updated declaration by a tax agent

The Alpha organization sells goods and is a VAT payer. In addition, Alpha purchased goods from a foreign organization that is not registered for tax purposes in Russia and became a tax agent for VAT.

In section 2 of the primary declaration, Alpha’s accountant reflected the incorrect amount of tax withheld.

As a result of this error, the following were also incorrectly specified:

• the amount of tax to be deducted on line 210 of section 3;
• the amount of tax payable to the budget on line 040 of section 1.

In the updated declaration, the accountant included the title page and corrected sections 1, 2 and 3.

Updated declaration , as the primary declaration. Only in the “Adjustment number” field indicate the serial number of the clarification (for example, “1--” if this is the first clarified declaration). On the corrected sheets, indicate the correct information and the date of filing this updated declaration.