How to submit a VAT return electronically. You will have to report VAT electronically

VAT reporting must be submitted by all payers of this tax - individual entrepreneurs and legal entities - electronically through a specialized operator. This procedure presupposes that the taxpayer has:

electronic digital signature with a valid certificate;
access to the software through which declarations are sent to the Federal Tax Service;
Internet access.

If at least one of the above conditions is not met, VAT reporting will not be sent electronically. But the occurrence of such a situation is quite likely: the digital signature certificate may expire or be canceled for one reason or another, the program for sending documents will freeze or become infected with a virus, and failures in access to Internet resources are not uncommon even in the largest cities.

What should a taxpayer do in this case?

There is only one option - to submit reports through a proxy. For some time, taxpayers took advantage of the opportunity to submit a declaration in paper form, while paying a fine for reporting not in the form in the amount of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). However, since 2015, in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation clearly states that a declaration on paper is considered not submitted. And these are completely different fines.

How to submit a VAT return through a representative: nuances

The main condition for using the considered option of sending a VAT return to the tax office is the execution of a power of attorney for the representative. For an individual entrepreneur, it must be notarized; legal entities draw up a power of attorney without the participation of a notary.

The power of attorney must be submitted to the tax office before submitting the declaration (clause 1.11 of the Methodological Recommendations approved by Order of the Federal Tax Service of the Russian Federation dated July 31, 2014 No. ММВ-7-6/398). Otherwise, there is a risk that the declaration will be refused. This was indicated by the Federal Tax Service in a letter dated November 9, 2015 No. ED-4-15/19558@.

Technically, this can be done in 2 ways:

Take or mail a paper copy of the executed power of attorney to the Federal Tax Service in advance.
Also send a copy of the power of attorney via TKS in advance. The scanned image must be signed by the principal's UKEP. The representative cannot do this. There is no need to provide an additional paper copy of the power of attorney to the tax authorities.

Results

VAT reporting can only be submitted to its payers in electronic form. If the company cannot do this on its own, you can send the tax return through a representative. To do this, you need to issue a power of attorney and give it to the tax authorities.

PLEASE NOTE! Starting from the 1st quarter of 2019, you will need to report VAT using a new form. Read about filling it out.

Publication date: 10/08/2014 10:19 (archive)

The Office of the Federal Tax Service for the Kaliningrad Region reminds that in accordance with Federal Law dated June 28, 2013 No. 134-FZ, all VAT payers (legal entities and individual entrepreneurs) are required to submit tax returns for this tax in electronic form via telecommunication channels through an electronic document management operator ( paragraph 1 of paragraph 5 of Article 174 of the Tax Code of the Russian Federation, paragraph 3 of Article 80 of the Tax Code of the Russian Federation).

To send an electronic report to the Federal Tax Service, the taxpayer needs four components:

certificate of qualified electronic signature (CES);
electronic signature means (EPS; previously - cryptographic protection means, CIPF);
system for preparing and sending reports;
services of an electronic document management operator (special communications operator).

Qualified electronic signature (QES)

A Qualified Electronic Signature Certificate (CES) is an electronic document that is used to sign and encrypt reports, as well as to decrypt documents received from the inspection (for example, about the results of report processing). The CEP certificate can only be issued by accredited certification centers.

Electronic Signature Tools (ESF)

Electronic Signature Tools is a program that is required to use an electronic signature. It is impossible to encrypt and sign reports without it, using only a CEP certificate. The taxpayer receives a license for the right to use electronic signatures at a certification center.

Please note: modern technologies allow you to submit reports using a “cloud” electronic signature. In this case, installation of the EDS on the user’s computer is not required, and the declarant can submit reports from any mobile device.

System for sending reports

The system for sending reports allows you to prepare a declaration, checks it before sending, records the time of sending, and delivers the report to the Federal Tax Service. In the same program, the taxpayer can monitor the progress of report processing, receiving relevant receipts and notifications from the Federal Tax Service. Reporting systems are divided into offline and online (online systems are also called web services or cloud services).

The offline system is installed on the user’s computer and requires the installation of updates (for example, when changing the form and format of the declaration). The taxpayer prepares the report on his computer, after which it sends it to the server to the operator, who records the time of sending and sends the report to the inspectorate.

In an online system (web service), updates are made without user intervention. The system is located on the operator's server and is updated simultaneously for all users. The taxpayer works with the report in the “cloud”, that is, on a remote server. This fact gives the taxpayer another serious advantage - in the event of a computer hard drive failure, he can re-download all his encrypted reports “from the cloud” (that is, from the operator’s server) to a new computer and decrypt them using EPC. The prepared report is encrypted and stored on the operator’s server, after which it sends the report to the inspection server.

Electronic document management operator (special communications operator)

The electronic document management operator (formerly called a special communications operator) ensures delivery of the report from the taxpayer’s computer to the Federal Tax Service Inspectorate server and records the time the report is sent. In case of disagreement with the inspectorates regarding the fact of submitting the declaration and the time of its sending, it is the operator who confirms the fact and time of sending the report.

Where can I get everything I need?

Typically, all four components are provided to the taxpayer by one reporting service provider. This means that all technical and even some of the subscriber’s methodological problems are solved in one place. That is, the subscriber does not need to know which component he is having difficulties with - the CEP certificate, the sending system, or the report delivery service. In any case, his problem will be solved in one place - the technical support center, whose telephone number the subscriber received when purchasing the service for sending reports.

Step-by-step instructions for document flow with the Federal Tax Service

The rules for submitting electronic tax returns are established by order of the Federal Tax Service of Russia dated November 2, 2009 No. MM-7-6/534. A step-by-step description of the actions of the taxpayer, operator and inspection for the exchange of documents looks like this.

1. The taxpayer generates, signs, encrypts the report and sends it to the operator’s server.

2. If the owner of the EPC certificate is not the head of the organization (or not the individual entrepreneur himself), but an authorized representative of the taxpayer (a person authorized to represent the interests of the taxpayer in the tax authorities on the basis of a power of attorney), he must send a message of power of attorney (SD) along with each declaration. .

Please note: a copy of the power of attorney must be sent to the tax authority before sending the first return signed by the representative. An authorized representative can be any employee of the organization (for example, an accountant). If the CEP certificate is issued to an executive (IP), then it is not necessary to issue a power of attorney and send the SOD along with the declaration.

3. The operator receives the report and generates confirmation of the sending date. One copy of the confirmation is sent to the taxpayer, the second (together with the report) to the inspectorate.

4. Tax authorities carry out an initial check of the report and, based on its results, send a notification of receipt to the taxpayer through the operator. It means the report has been delivered.

5. The tax authorities carry out further verification of the declaration file, establishing, in particular, verification of compliance with format requirements and verification of signature authority. If errors are detected, the inspectorate sends the taxpayer, through the operator, a notice of refusal indicating the errors found. The taxpayer must correct the errors and resubmit the report.

6. If there are no errors, the inspectorate sends the taxpayer an acceptance receipt. After receiving it, the taxpayer no longer has to worry about the deadlines for submitting reports - the report is considered submitted. In this case, the date of submission of the declaration is considered to be the date specified in the confirmation of the electronic document management operator. The taxpayer is waiting for a document from the inspectorate about the results of entering report data into the inspection database.

7. After loading the report data into their database, tax authorities send either a notification of entry or a notification of clarification. An entry notification means that the information from the report has been fully loaded into the inspection database. The declaration has been accepted, the document flow is completed.

8. If the taxpayer has received a notice of clarification, he must make clarifications and send an adjusting report. If the report was already corrective, you must send the report with the next correction number and wait for notification of the entry from the inspection.

It is impossible not to notice that this instruction looks very cumbersome. However, in practice, submitting electronic reports is very simple. Modern systems for sending reports have such convenient interfaces and contain so many tips that when working in the system, the taxpayer is freed from the need to delve into the details of the described document flow. However, for those who want to understand the essence of the processes that occur when sending a declaration, the instructions may be useful.

The list of electronic document management operators operating in the Kaliningrad region can be found at the information stands of the Interdistrict Inspectorate of the Federal Tax Service of Russia for the city of Kaliningrad and the region, as well as by calling the Department’s hotline 990-434.

NUC will implement a comprehensive solution at a price of 160 rubles/month.- automate document flow with the Federal Tax Service, state and extra-budgetary funds with benefits!

Important: Since 2015, reporting to the Tax Service in electronic format is mandatory. Its late submission or absence will entail fines, bans on financial transactions...

A tariff that gives you everything you need

Submitting reports to the Federal Tax Service
Subscriber registration in the System
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Setting up a taxpayer's workplace

For only 2,000 - 4,000 rubles/year, submitting electronic reports via the Internet will become convenient and reliable:

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Where to start? Or without which accreditation for TP is impossible:

THREE components of the electronic process:

Multifunctional program for submitting reports to the Tax Service (and Funds). The hardware and software is responsible for generating, checking and sending reports. You can choose to implement a remote “thin client” or install the software on your PC. The latter option has the advantage that the Internet is not needed to generate documents.

Operator acting as an intermediary between the declarant and the Federal Tax Service (pension/insurance fund). After signing, the reporting package “goes” to the operator, who sends you a notification of receipt. For inspection, the date indicated in this notice is evidence of timely delivery.

The THIRD and mandatory element of reporting via the Internet is an electronic signature. Without it, the documentation will not have legal weight!

To connect reporting via the Internet, prepare:

Passport, SNILS of an individual entrepreneur or the head of an LLC
Document confirming legal status. person/entrepreneur

Electronic submission of reports to the Tax Service is not only an obligation. Speeding up and automating routine operations - that's what it gives! Take it into service...

Date of publication: 06/15/2014 13:00 (archive)

What is required to submit reports?

From January 1, 2014, a tax return can be submitted electronically only through an electronic document management operator. Accordingly, to send an electronic report to the Federal Tax Service, the taxpayer needs four components:

certificate of qualified electronic signature (CES);
electronic signature means (EPS; previously - cryptographic protection means, CIPF);
system for preparing and sending reports;
services of an electronic document management operator (special communications operator).

Qualified electronic signature (QES)

Electronic Signature Tools (ESF)

Electronic Signature Tools is a program that is required to use an electronic signature. It is impossible to encrypt and sign reports without it, using only a CEP certificate. The taxpayer also usually receives a license to use electronic signatures from a certification center.

System for sending reports

In an online system (web service), updates are made without user intervention. The system is located on the operator’s server and is updated simultaneously for all users. The taxpayer works with the report in the “cloud”, that is, on a remote server. This fact gives the taxpayer another serious advantage - in the event of a computer hard drive failure, he can re-download all his encrypted reports “from the cloud” (that is, from the operator’s server) to a new computer and decrypt them using EPC. The prepared report is encrypted and stored on the operator’s server, after which it sends the report to the inspection server.

Electronic document management operator (special communications operator)

The electronic document management operator (formerly called a special communications operator) ensures delivery of the report from the taxpayer’s computer to the Federal Tax Service server and records the time the report is sent. In case of disagreement with the inspectorates regarding the fact of submitting the declaration and the time of its sending, it is the operator who confirms the fact and time of sending the report.

Where can I get everything I need?

Step-by-step instructions for document flow with the Federal Tax Service

1. The taxpayer generates, signs, encrypts the report and sends it to the operator’s server.

3. The operator receives the report and generates confirmation of the sending date. One copy of the confirmation is sent to the taxpayer, the second (together with the report) to the inspectorate.

4. Tax authorities carry out an initial check of the report and, based on its results, send a notification of receipt to the taxpayer through the operator. It means the report has been delivered.

Filing a VAT report is a crucial moment in the life of both a beginner and an experienced accountant. And this is understandable, because mistakes made can lead not only to fines, but also to administrative, and in some cases, criminal liability. Therefore, every specialist responsible for the financial statements of an enterprise or organization should know and. , developed and approved by the Federal Tax Service of the Russian Federation, will help cope with this task.

Filling out a declaration: what do you need to know before starting to work with the document?

The first thing every novice accountant should know is the reporting deadlines. In accordance with the current legislation of the Russian Federation, VAT reports are submitted to the Federal Tax Service every quarter by the 25th day of the month following the reporting period. VAT is subject to the “postponement rule”, according to which the filing date of documentation is postponed to the next business day if the deadline for submitting the report falls on a weekend or holiday. in 2018? The law establishes the following deadlines:

4th quarter 2017 - January 25, 2018
1st quarter 2018 – April 25, 2018
2nd quarter 2018 – July 25, 2018
3rd quarter 2018 – October 25, 2018
4th quarter 2018 - January 25, 2019

The Tax Code of the Russian Federation obliges taxpayers to submit returns electronically, so every accountant should know how. A completely reasonable question arises - ? In accordance with the current legislation of the Russian Federation, declarations are submitted through a digital document management operator, with whom the taxpayer must have an appropriate agreement. There is an exception to the rule. Tax agents who are not VAT payers or are exempt from the mandatory payment of this budget payment can submit a paper form to the Federal Tax Service.
will help you cope with this task.

Declaration form and procedure for filling it out

To do so, you need to fill out the prescribed form, which consists of 12 sections. It is important to remember that most taxpayers do not have to complete the document in full.
The title page and the section with dashes are submitted by taxpayers who:

did not conduct any activity during the reporting period;
carried out operations that are not subject to VAT;
did not carry out activities on the territory of the Russian Federation;
carry out long-cycle operations (providing services or manufacturing products requires at least six months).

Everyone else fills out:

front page;
sections 1, 3, 8-12.

There are also special sections that are intended for:

section 2 – for tax agents;
sections 4-6 – for exporting companies;
section 7 – for transactions exempt from VAT.

To fill out the title page, which indicates:

Checkpoint (when filling out the individual entrepreneur document, this information is not indicated);
Full name of the enterprise or full name of the individual entrepreneur;
tax period code;
Federal Tax Service code ();
OKVED;
contact phone number;
signature of the person filling out the document;
stamp (if available).

It will tell you which sections need to be filled out and help you avoid making mistakes when filling it out. Next, let's start filling out the sections:

Section 1. Contains general information about the amount of tax to be paid or refunded. The taxpayer indicates the code OKTMO and KBK, the total amount in lines 030-050.
Section 2. It is completed by taxpayers who act as a tax agent;
Section 4. It is intended for organizations that have documentary evidence of the possibility of applying a 0% VAT rate;
Section 5. It must be completed by taxpayers who previously claimed a deduction and who became eligible for this benefit during the reporting period;
Section 6. To be completed if the company, for some reason, did not have time to prepare documents confirming the right to apply the zero rate during the reporting period.
Section 7. It is filled out in accordance with clauses 44-44.7 of the Instructions. Transactions exempt from VAT are grouped according to the codes specified in Appendix 1 to the Instructions.
Sections 8 and 9. Data from the purchase and sales ledger are reflected here.
Sections 10 and 11. Contains information about received and issued invoices (commission agents and agents, development organizations, forwarders).
Section 12. It is filled out by enterprises and individual entrepreneurs exempt from VAT (for example, organizations or entrepreneurs working on the simplified tax system that issued an invoice with allocated VAT).

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