VAT payment deadline. VAT payment deadline In what form and how to submit a VAT return

Value added tax (VAT) is an indirect tax that is imposed on the difference between the cost of a product and the selling price.

Who can be a VAT payer?

VAT payers can be both legal entities and individual entrepreneurs who have chosen the general taxation system. And also VAT payers are those taxpayers who import goods from abroad, regardless of what taxation system they are on.

Also, VAT payers can be divided into two groups:

• Domestic – implies payment of VAT tax within the country;
• External – tax is paid when goods are imported into the Russian Federation from abroad.

Who is not a VAT payer?

Not all taxpayers can be VAT payers; there are categories that do not belong to the group of VAT payers, these include:

• Individuals who are not registered as individual entrepreneurs with the tax office;
• Individual entrepreneurs and legal entities who are on a simplified tax system;
• Individual entrepreneurs who are on the patent tax system;
• Legal entities whose type of activity is exempt from paying value added tax.

What are the VAT rates?

According to the Tax Code of the Russian Federation, in Russia it is customary to use a VAT rate of 18%. BUT there are also exceptions for certain types of goods, works and services:

10% – the rate applies to medical goods, children's products, as well as some food products;

0% – the rate applies when sending goods for export

When is VAT charged?

VAT is charged on transactions recognized as subject to taxation. Such operations include:

• sale of goods, works or services;
• free transfer of ownership of goods, results of work, provision of services;
• transfer of goods, works or services on the territory of Russia for one’s own needs, if expenses for them are not accepted when calculating income tax;
• construction and installation work for own needs;
• import of goods.

Who submits the VAT return for the 3rd quarter of 2018 and when?

The tax return for the 3rd quarter for VAT is due the next month after the end of the quarter, namely October 25, 2018. Tax returns are submitted by all taxpayers who are subject to the general taxation system, namely enterprises and individual entrepreneurs.

Where is VAT tax paid for the 3rd quarter of 2018

Every legal entity and individual entrepreneur who is a VAT payer must pay VAT tax. We present where to pay the tax in the form of a table:

When is VAT tax due for the 3rd quarter of 2018?

All VAT taxpayers pay tax based on the results of each quarter, but they also pay 1/3 of the tax every month.

When paying VAT, you must follow the rules established in paragraph 7 of Art. 6.1 Tax Code of the Russian Federation. According to these rules, the deadline for paying VAT is the 25th day of the next month after the end of the quarter, but if this day falls on a weekend or non-working day, then it is postponed to the first working day after the weekend.

The VAT payment deadlines for the 3rd quarter of 2018 will not be postponed, since October 25 is a working day.

The traditional deadlines for paying VAT for the 3rd quarter of 2018 are as follows:

• the first part should be transferred no later than October 25;
• the second - no later than November 26 (11/25/2018 - Sunday);
• the third - no later than December 25.

The first and third payment deadlines fall on working days, so there are no transfers to subsequent days provided for in Art. 6.1 Tax Code of the Russian Federation. The second tax payment deadline is Sunday, November 25, 2018, therefore, according to Art. 6.1 of the Tax Code of the Russian Federation, payment is postponed to the first working day, which falls on November 26, 2018.

Special deadlines for payment of VAT tax for the 3rd quarter of 2018

Let us consider in the form of a table the special deadlines for paying VAT for the 3rd quarter of 2018:

Special rules	Tax payment deadline
Import of goods from EAEU countries	When importing goods from these countries, the tax must be paid to the budget before the 20th day of the month following the month in which the imported goods were registered.
Purchasing goods from a foreign company	If a tax agent purchases goods from a foreign counterparty who is not registered for tax purposes in Russia, then VAT must be paid on the day the goods are paid for under the transaction
The invoice was issued incorrectly	Special rules for paying tax apply to some enterprises and individual entrepreneurs that are on UTII or the simplified tax system, which, when issuing an invoice, highlight VAT as a separate line, and then they undertake the obligation to pay VAT. In this case, it is necessary to pay the tax by the 25th day of the next month, which comes after the end of the quarter, and the tax is paid in full and without breaking it down into parts.

Responsibility for late payment of VAT tax for the 3rd quarter of 2018

To ensure that the tax service does not issue a fine for late payment of VAT for the 3rd quarter of 2018, it is necessary to comply with the deadlines for payment of VAT adopted by the Tax Code of the Russian Federation. But if this happens and the tax is not transferred on time, then you will have to pay a fine of 20% of the tax amount.

But if tax inspectors prove that the VAT tax was not transferred to the budget intentionally, then the fine will already be up to 40% of the arrears.

Tax officials can also suspend transactions on a taxpayer's current account.

A VAT return is a standard reporting form that is filled out by VAT payers. How to correctly fill out a VAT return for the 2nd quarter? In this material you will find step-by-step instructions with an example of filling out a declaration, general rules for filing reports, and you can also download a sample of filling out a VAT tax return and a blank form of the approved form.

Who is required to submit a VAT return in 2019

In accordance with paragraph 5 of Article 174 and paragraphs. 1 clause 5. Article 173 of the Tax Code of the Russian Federation for VAT the following are reported:

• organizations and individual entrepreneurs are VAT payers (firms and individual entrepreneurs that have switched to the simplified tax system, UTII, PSN, Unified Agricultural Tax or initially using these regimes do not pay this tax);
• tax agents;
• intermediaries who are not payers, who allocate VAT amounts in issued invoices.

It is handed over at the place of registration of the company or registration of the place of residence of the individual entrepreneur.

Deadline for filing VAT returns in 2019

In 2019, the deadlines are as follows:

Dates do not fall on weekends - there are no postponements. Thus, the deadline for submitting VAT for the 2nd quarter of 2019 is July 25, 2019.

VAT return form for the 2nd quarter of 2019

Approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, must be filled out taking into account the changes made by Order of the Federal Tax Service of Russia dated December 28, 2018 N SA-7-3/853@. The sample for filling out the VAT return for the 2nd quarter of 2019 takes into account the changes made by the order.

The report consists of a title page and 12 sections. It is necessary to fill out only the first sheet and Section 1. The remaining parts are filled out if the necessary conditions are met.

Since 2014, taxpayers and tax agents have been filing returns electronically. Previously, the report was submitted on paper if the number of employees did not exceed 100 people. This opportunity cannot be used again. But in special cases, paper reporting is still submitted.

It can be submitted on paper:

• tax agents - non-payers of VAT (special regimes) or who have received exemption from its payment;
• organizations and individual entrepreneurs are non-payers of VAT or have received an exemption from paying it, if at the same time:
  • they are not the largest taxpayers;
  • the number of employees is not more than 100;
  • they did not issue VAT invoices;
  • did not work on the basis of agency agreements (in the interests of other persons) using invoices.

Exemption from the duties of a tax payer can be obtained if, over the previous three months, sales revenue does not exceed 2 million rubles.

Fine for failure to submit a declaration in 2019

Fine according to Article 119 of the Tax Code of the Russian Federation— 5% of the tax amount not paid on time. It is provided both for failure to submit reports and for submitting them in another form.

General rules for filling out the declaration

1. Use only the approved form (if submitting on paper, filling out by hand or on a computer is acceptable - print only on one side of A4 sheet, do not staple).
2. Enter one indicator in each line, starting from the left edge, and put dashes in the remaining empty cells.
3. Indicate the amounts in full rubles, round up everything that is more than 50 kopecks, and discard anything less than 50 kopecks.
4. Fill out text lines in capital block letters (if by hand, then in black, purple or blue ink, if on a computer, in Courier New font size 16-18).

Filling out a VAT return in 2019: step-by-step instructions

Example: how to fill out a VAT return for the 2nd quarter of 2019.

Step 1 - Title Page

• The TIN and KPP of the company are indicated at the top of the page, then they are automatically duplicated on each sheet of the document;
• adjustment number when submitting the primary declaration - three zeros;
• tax period code for the 1st quarter - 21. Other codes: 22 - 2nd quarter; 23 - 3rd quarter; 24 - 4th quarter. When submitting a declaration monthly and when liquidating a company, the codes are different;
• reporting year 2019;
• Each tax office has a unique four-digit code; you can find it out by contacting the Federal Tax Service: the first two digits are the region code, the second two digits are the inspection code. The declaration is submitted to the Federal Tax Service at the place of registration of the taxpayer;
• the taxpayer enters a code at the place of registration, which depends on his status. Codes in Appendix 3 of the Order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3/558@:

	At the place of registration of individual entrepreneurs
	At the place of registration of the organization - the largest taxpayer
	At the place of registration of an organization that is not the largest taxpayer
	At the place of registration of the legal successor who is not the largest taxpayer
	At the place of registration of the legal successor - the largest taxpayer
	At the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records
	At the location of the tax agent
	At the place of registration of the taxpayer when executing a production sharing agreement
	At the place of activity of the foreign organization through a branch of the foreign organization

VESNA LLC is a Russian company that is not a major taxpayer. Enters code 214.

Filling algorithm:

• enter the name of the company in the longest field of the title page of the declaration, skipping one cell between the words;
• The code of the type of economic activity can be found using the classifier. VESNA LLC produces corrugated cardboard. You can find out more about which OKVED code to put in your VAT return for the 2nd quarter of 2019 using Order of Rosstandart dated January 31, 2014 N 14-st;
• phone number;
• number of pages in the declaration. VESNA LLC submits a VAT return for the 2nd quarter of 2019 on 18 sheets;
• At the bottom of the title page, enter the full name of the taxpayer or his representative, put the filing date and signature.

Step 2 - Section 1

Line by line:

• in line 010 of the 1st section of the declaration, enter the code OKTMO. For example - 45908000 - municipal district "Cheryomushki" of Moscow;
• 020 - KBK for VAT on goods (works, services) that are sold on the territory of the Russian Federation. You will find the KBK for VAT 2019;
• 030 - accrued VAT under clause 5 of Article 173 of the Tax Code of the Russian Federation. This is a tax that is paid when an invoice is issued to the buyer with VAT included by persons other than its payers, or exempt from payment, or when goods are sold that are not subject to tax. VESNA LLC fills this field with dashes;
• 040 - the final value of Section 3 of the declaration;
• 050 - the sum of the total values ​​from sections 4-6 of the declaration. VESNA LLC skips these sections - there is no tax base and tax payable at a zero rate, no amounts were generated for reimbursement from the budget in the quarter. There are dashes in the field;
• lines 060-080 are filled out only by participants in the investment partnership agreement (on the title page in the line “at the place of registration” code “227”). VESNA LLC puts dashes.

Section 2 is filled out by companies that act as tax agents. VESNA LLC skips this section.

Step 3 - Section 3

Line by line:

• 010-040 - tax base for the reporting quarter of 2019. LLC in the 2nd quarter of 2019 sold goods that are taxed at a rate of 20%, therefore it fills out only line 010 in the declaration (in separate columns the tax base and the amount of VAT). In the remaining fields there are dashes;
• 070 - advance or other payments for upcoming deliveries of goods. During the reporting period, the organization received an advance against future supplies in the amount of 2,360,000 including VAT. In line 070, the tax base (1,800,000 rubles) and the tax itself (300,000 rubles) are entered separately in columns.
• 080-100 is a tax that is subject to restoration. In the example given, there are no such amounts - there are dashes in the fields;
• 105-109 - the amount of adjustments when selling goods, property rights or the enterprise as a whole.
• 110 - tax taking into account restoration (sum of the last columns of lines 010-080 of section 3 of the declaration);
• 120-185 - tax subject to deduction (Article 171 of the Tax Code of the Russian Federation, 172 of the Tax Code of the Russian Federation, clause 11 of Article 2 of the Protocol on Export and Import). In our example, line 120 is filled in - the amount of VAT paid when purchasing goods in the Russian Federation in accordance with Art. 171 of the Tax Code of the Russian Federation, as well as line 170. Please note that a new line 135 has appeared in the form.
• 190 - total deduction amount (sum of lines 120-180);
• 200 is the total amount of tax payable for the 2nd quarter under section 3. The difference (positive) between the amount payable and the amount to be deducted is the difference between lines 110 and 190.
• 210 is the total amount to be reimbursed under section 3 of the VAT return for the 2nd quarter of 2019. The line is filled in if the difference is negative.

The company fills out sections of the declaration from 4 to 6 when making sales in the reporting quarter, which are taxed at a preferential zero rate. Section 7 is issued for tax-free transactions, sales outside the territory of the Russian Federation, and prepayment of goods with a long production cycle. VESNA LLC did not carry out such operations in the 2nd quarter of 2019.

Step 4 - Section 8

Section 8 contains values ​​and data from the purchase book for received invoices, the right to deduction for which arose in the reporting period. VESNA LLC has the right to deduct VAT, which was presented by the counterparty seller and included in the issued invoice, from the total amount payable.

Continued from Section 8

Line by line:

• 001 is a dash, since the declaration is primary. To be completed only when submitting a specified form;
• 005 — transaction number in the purchase book;
• 010 — code for the type of transaction in the purchase book. In the above case, code 01 is indicated.
• 020 — invoice number presented by the seller;
• 030 - date of issue of the invoice;
• 040-090 - filled in when correcting an invoice or issuing an adjustment invoice;
• 100 — payment document number.
• 110 - date of drawing up the payment order;
• 120 - date of acceptance of the goods for registration.
• 130 - INN and checkpoint of the seller;
• 140 - INN and checkpoint of the intermediary - not filled in;
• 150 - the customs declaration number is entered only when importing goods from other countries. We put dashes;
• 160 - settlement with the seller was made in Russian currency;
• 170 - purchase price according to invoice including tax;
• 180 — tax amount in rubles;
• 190 - the total amount of tax deductible according to the purchase book.

Step 5 - Section 9

Part 9 of the declaration includes information from the sales book - data on issued sales invoices that increase the tax base of the reporting quarter. It is imperative to reflect the prepayment for future delivery of goods in the amount of 2,360,000 rubles (including 18% VAT). The final page for the amount of transactions and tax is filled out once.

Section 9 on the first operation

Line by line:

• 001 - dash, since the declaration is primary (filled out only in the updated declaration);
• 005 — serial number of the transaction in the sales book;
• 010 — transaction type code in the sales book;
• 020 — number of the issued invoice;
• 030 — invoice date;
• 035 — registration number of the customs declaration;
• 036 (new line) - indicated during customs operations, codes are contained in the Commodity Nomenclature of the EAEU;
• 040-090 - fill in when correcting or issuing a corrective invoice;
• 100 - INN and checkpoint of the buyer.

• 110 - INN and checkpoint of the intermediary (not to be filled in);
• 120-130 - number and date of the payment document;
• 140 is the currency code.
• 150-160 — sales price including tax in the invoice currency and in rubles. Since the invoice is in rubles, we do not fill out line 150;
• 170-190 - sales cost without tax (separately at rates of 20, 18, 10 and 0%). All Section 9 transactions were carried out at a rate of 20%;
• 200-220 - the amount of VAT at rates of 20, 18 and 10% and the cost of sales exempt from tax. VESNA LLC fills in line 200.

Section 9 on second and subsequent operations

Almost completely duplicates the previous two pages, with the exception of the serial number of the transaction, date, buyer’s tax identification number and sale amount. For the third operation, code 02 from the sales book is indicated, since in this case the prepayment for upcoming deliveries is recorded. The filling principle is the same, but the values, dates and buyer details differ.

Section 9 Summary Indicators

• 230 — total cost of sales at a rate of 20% excluding VAT;
• 235 — total cost of sales at a rate of 18% excluding VAT
• 240 — total cost of sales — 10% excluding VAT;
• 250 — total cost of sales — 0% excluding VAT;
• 260 - tax at a rate of 20%;
• 265 – tax at the rate of 18%;
• 270 - tax at a rate of 10%;
• 280 is the amount exempt from tax.

Sections 10 and 11 of the declaration are filled out by commission agents and agents, developers, and companies working under a transport expedition agreement. Information is entered based on the invoice journal. Section 12 is issued by tax defaulters or persons exempt from paying it when they issue invoices with tax included. VESNA LLC leaves these sections blank.

VAT declaration for the 2nd quarter of 2019, form (xls format)

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

When filling out a VAT return, there are always important points that you need to pay attention to. Otherwise, the Federal Tax Service will ask for clarification and will conduct an additional inspection, request documents, including invoices, contracts, primary documents.

Deadlines and form of declaration

The VAT return for the 3rd quarter of 2017 must be submitted no later than October 25, 2017.

You must report in the form approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@ “On approval of the form of the tax return for value added tax, the procedure for filling it out, as well as the format for submitting the tax return for value added tax in electronic form."

The declaration consists of 12 sections, but in most cases not all sections are completed. In sections, missing readings are indicated by dashes.

It is important to fill out the following sections:

- title page;

— section 8;

— section 9;

— section 3

- section 1.

Section 1 is usually completed last.

In some cases, additional sections may need to be completed.

So, if you act as a tax agent when concluding agreements with foreign companies that do not have a representative office, or when leasing state property, you must fill out section 2 as a tax agent.

Section 7 is filled out if there were non-taxable transactions in the 3rd quarter. For example, since 2017, transactions involving the sale of services provided within the framework of arbitration are not subject to taxation.

Indicators that do not coincide with last year

At the end of last year, changes were made to the declaration form. The changes were made by Order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3/696@ “On introducing amendments and additions to the appendices to the order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3/558@”.

The main changes in the VAT return are related to section 3. There are several of them:

1. The total amount of the company’s calculated tax is filled in line 118 of section 3.

2. In the VAT return in section 3 there is now line 125. It is intended to reflect the VAT presented by contractors during capital construction.

2. In section 3, lines appeared to reflect the tax base and the amount of VAT for companies associated with the customs zone in the Kaliningrad region.

3. In Appendix 1 to Section 3, the terminology has been changed. Instead of “Real Estate Object” the concept “Fixed Asset Object” is now used. And the “Object location address” no longer exists. In the same application, it is no longer required to enter the address of the property for which the tax will be restored for 10 years.

The continuation to section 8 of the VAT return has also changed. There is no longer a 1000 character limit when entering customs declaration numbers.

In continuation to section 8 on line 150, data is entered for all customs declarations.

Section 10 has undergone terminology changes. Instead of “Information on intermediary activities indicated by the commission agent (agent), forwarder, developer,” the subsection is called “Information from invoices received from sellers.”

Changes made to the declaration

Examples of new and changed codes

1010811	Sales of goods, the place of sale of which is not recognized as the territory of the Russian Federation	Article 147 of the Code, paragraph 3 of the Protocol
1010823	Sale of property and (or) property rights of debtors recognized as insolvent (bankrupt) in accordance with the legislation of the Russian Federation	Article 146 of the Code, paragraph 2, subparagraph 15
1010821	Implementation of works (services), the place of implementation of which is not recognized as the territory of the Russian Federation	Paragraph 29 of the Protocol
1010235	Sales of services for the transportation of passengers by public urban passenger transport (with the exception of taxis, including minibuses, as well as services for the transportation of passengers by rail in suburban traffic)	Article 149 of the Code, paragraph 2, subparagraph 7
1010243	Sale of shares in the authorized (share) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments, with the exception of the underlying asset of derivative financial instruments, subject to taxation with value added tax	Article 149 of the Code, paragraph 2, subparagraph 12

Amount of tax to be paid to the budget

When filling out a declaration, it is very important to correctly determine the amount of tax paid to the budget.

The tax amount is reflected in section 1 of the declaration. The data in section 1 is reflected at the end of each quarter and is taken from the sales book and purchase book. The amount of tax you must pay to the budget is the difference between the total amount of VAT calculated at the end of the tax period and the amount of tax deductions.

The share of VAT deductions from the amount of tax accrued from the tax base should not exceed 88.5% for a period of 12 months.

But it’s even better to focus on the regional indicator. We did it with a safe share of VAT deductions.

If the VAT share exceeds this value, then the tax authorities may be interested in the taxpayer.

There are many cases in the courts about the unreasonable use of VAT deductions. For example, from a recent one - Resolution of the Sixteenth Arbitration Court of Appeal dated 03/06/2017 N 16AP-3774/2016 in case N A15-2703/2016. There, companies removed deductions for transactions that were not of a real nature. As a result, you have to pay more than 5 million VAT and fines and penalties.

Tax amount subject to 0% rate

The amount of tax for which the 0% rate is applied is indicated in section 4 of the declaration.

It is very important to correctly fill out line 030 of section 4.

The tax amount is subject to reflection on line 120 if the sum of the values ​​on lines 030 and 040 exceeds the sum of the values ​​on lines 050 and 080, and is calculated as the sum of the values ​​on lines 030 and 040, reduced by the sum of the values ​​on lines 050 and 080.

The tax amount is subject to reflection on line 130 if the sum of the values ​​on lines 030 and 040 is less than the sum of the values ​​on lines 050 and 080, and is calculated as the sum of the values ​​on lines 050 and 080, reduced by the sum of the values ​​on lines 030 and 040.

Line 050 reflects the amount of tax calculated for reimbursement from the budget for the tax period, subject to offset or refund from the budget in the prescribed manner

Explanations for the VAT return

If tax authorities request clarifications, the taxpayer must submit them electronically.

Explanations in response to the request for clarifications are sent by the taxpayer via telecommunication channels through an electronic document management operator in accordance with the format approved by Order of the Federal Tax Service of Russia dated December 16, 2016 N ММВ-7-15/682@ “On approval of the format for submitting explanations to the tax return for value added tax in electronic form”, using an inventory of documents, the format of which is approved by Order of the Federal Tax Service of Russia dated June 29, 2012 N ММВ-7-6/465@.

Explanations are requested by the tax authority in the following cases:

• errors in the declaration;
• contradictions between the information contained in the submitted documents;
• discrepancy between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it during tax control.

Often the tax authority will request clarification if the taxpayer claims large amounts of VAT as deduction.

VAT update

Often taxpayers who do not have time to collect all the documents submit an unfinished return, taking into account the fact that a final return will be submitted in the future.

In what cases is a taxpayer exempt from liability when submitting a VAT update, the Ministry of Finance recently explained in letter No. 03-02-07/1/31591 dated May 23, 2017.

Tax Code of the Russian Federation).

You must submit your VAT return electronically, 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 accrued for the quarter must be transferred in equal parts within three months.

The tax payment deadline is until the 25th day 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 it is necessary to transfer VAT in the amount of 6,000 rubles to the budget, the taxpayer must make the following payments:

• until 04/25/2018 - 2,000 rubles;
• until May 25, 2018 - 2,000 rubles;
• until June 25, 2018 - 2,000 rubles.

Some organizations transfer VAT in one amount without breaking it down into months - this is the right of the taxpayer.

The declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Sample filling

Let's look at an example of filling out a VAT return for the second quarter of 2018. Kolos LLC is located at OSNO and sells equipment. All transactions carried out by the company are subject to VAT at a rate of 18%.

During the period April - June 2018, the Company carried out the following operations:

1. Stationery was purchased in the amount of 1,500 rubles, including VAT of 228.81 rubles (invoice No. 1 dated 06/02/2018).
2. Equipment sold for the amount of 40,000 rubles, including VAT of 6,101.69 rubles (invoice No. 19 dated 04/11/2018).
3. Invoice No. 5 dated February 12, 2018 was received in the amount of 5,600 rubles, including VAT 854.24 rubles. Furniture according to this document was accepted for accounting on February 12, 2018. The Tax Code of the Russian Federation allows VAT to be deducted within three years after the goods are accepted for registration (clause 1.1. clause 1 of Article 172 of the Tax Code of the Russian Federation).

It is necessary to fill out the title page and section 1 of the declaration. The remaining sections are completed if the appropriate indicators are available. In this example, you also need to fill out sections 3, 8 and 9.

Download a sample of filling out a VAT return in 2018

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Section 3 of the VAT return

This section collects all the data for tax calculation.

Line 010 of column 3 corresponds to the amount of revenue reflected on the credit of account 90.1 for the reporting period.

Line 010 of column 5 corresponds to the amount of VAT reflected in the debit of account 90.3.

Line 070, column 5 corresponds to the amount of advance VAT reflected in the debit of account 76 “VAT on advances” (VAT accrued on prepayment received).

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 checked against the total VAT amount in the sales book.

Line 120 of column 3 corresponds to the amount reflected in the credit of account 19.

Line 130 of column 3 corresponds to the amount reflected in 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). In addition, this line can be checked against the total VAT amount in the purchase book.

How to check the declaration?

If you work in a specialized program, the VAT return is most likely filled out automatically based on the documents entered. The declaration indicators can be compared with the balance sheet data for the reporting period. To check, you need revolutions of the specified sheet.

The balance sheet reflects the amounts for accounting and tax accounting. To verify the declaration, we will need tax accounting data.

Sending a VAT return via Kontur.Extern

Before sending to the Federal Tax Service, upload your declaration to Kontur.VAT+. The service will check whether it is filled in according to the format, whether the control relationships are met and whether the codes for the type of operation are indicated correctly. In addition, VAT+ will find discrepancies with counterparties and help ensure their reliability.