How to fill in the VAT declaration? Calculate VAT. Filling in the VAT declaration

According to dictionaries and directories, value-added tax (VAT) is a form of withdrawal to the state budget of a part of the cost of goods, work or services that is created at all stages of the process of production of goods, works and services and is budgeted as it is implemented. Therefore, you need to know how to fill out the VAT declaration.

What is VAT?

If you simply tell the average person what VAT is, it will look something like this: this is the type of tax paid by the producer to the state for creating (or selling the product created by others), from which it will then receive a profit that exceeds the cost of producing it .

In other words, the tax is calculated from the difference between the sale price of the product and the amount invested in its acquisition (or manufacture). It should be noted that the seller still compensates for the amount of VAT, putting it in the final cost of the goods.

Who and how should report VAT

The law on taxes in Article 174.1 of the Code on Fees and Taxes says that it is necessary to declare this tax:

• Persons who are not payers of a given tax (more details - Article 173, paragraph 5);
• Persons are physical and legal if they pay VAT;
• The first sixty-first article by tax agents.

Knowing how to fill out the VAT declaration, you should also follow the rules according to which enterprises that do not bear the burden of paying taxes, but who provide invoices to their customers, must declare the tax value.

Article 80 of the Code establishes that the declaration of this tax can be filed in the form of an application for the entire amount of profit, its origin, costs spent, taxable object, benefits, the accrued amount of VAT and other documented information on which the calculation of the tax is determined.

All VAT reporters with relevant information pay VAT payers at their actual place of registration for a period of up to the 20th calendar day of the month following the taxable period.

Effective updates of Article 174 from the first day of this year oblige all taxpayers (irrespective of the number of personnel) to submit a declaration of a corresponding format by means of telecommunications channels through the relevant document flow operator.

Main provisions of reporting

The VAT declaration is being filled at the moment without changes - according to the official order of the Ministry of Finance No. 104n of October 15, 2009. But in the letter of the Federal Chancellery (17.10.2013, No. ED-4-3 / 18585 "On filling out tax returns submitted to the tax authorities"), it is recommended to introduce OCTO instead of OKATO from the beginning of the first month of the year.

In the event that the VAT declaration form is properly completed, the company is guaranteed a tax refund. That is why it is important to understand how to fill out the VAT declaration correctly, and be able to use the structural plan for compiling the accounting document.

The article describes in detail how to fill the Tax Declaration on VAT. The form contains certain points.

The main sections of the tax reporting document

Form sheet for the title:

1. Section one is the full-size amount of the tax amount that is transferred to the state budget.
2. The second section - deductions, according to the information of tax agents, listed in the treasury of the state.
3. Section 3 of the VAT declaration calculates the amounts deducted at a rate of 0%.
4. Ad. 1 for the third section is the amount of the tax paid, which appeared as a result of the restoration.
5. Ad. 2 for the third section - the calculation of the amount of VAT for the provision of services, trade in various products, the re-registration of the rights of owners, VAT (residences of other countries whose activities pass through organized representations).
6. In the fourth section, it is necessary to calculate VAT, based on transactions that have a commercial nature, for which the zero rate is confirmed.
7. The fifth section - calculates the costs of commercially directed actions with an agreed rate of added value.
8. The sixth section - VAT is calculated in relation to actions of commercial type without official confirmation.
9. 7 section of the VAT declaration refers to commercial actions not included in the VAT payment, which are not recognized by the entities paying taxes, or to the processes that are carried out outside the territory of the Russian Federation.

This year, the corresponding completion of the VAT declaration implies the obligatory availability of a completed title page. If the practice of a certain representative of an entrepreneurial organization includes activities that are indicated in regulatory documents, the remaining sections are included in the reporting document according to the structure.

The instruction on filling out specifies that VAT payers for the basis of the declaration should accept the sales books, purchase books and accounting registers (tax accounting is possible).

Example: VAT declaration in 2014

The document of tax reporting that is being discussed begins to be issued by the title page. The certificate of registration with the tax authorities indicates that first of all information on the checkpoint and the taxpayer's identification number is entered.

The paragraph "Number of adjustment" implies the code of delivery of the document type (in the case of primary filing - 0, clarified document - 1). Codes in the VAT declaration include a code containing information on the procedure for completing the declaration in the tax period.

The column "Reporting year" should contain information about the year in which the VAT return is submitted. The form must be numbered, indicating the number of the corresponding service that accepts the reporting. The code in the value of 400 is indicated, it indicates that the taxpayer is registered in the same place where the document is filed.

Based on the classifier of codes of economic activity of this year, designate OKVED. The code "The reliability and completeness of the information specified in this declaration, I confirm" is entered in the code, the number of which depends on who signed the document (the head of the organization is 1, the trustee is 2).

Initials and a list at the same time are marked in the column "Signature". If the signature was delivered by a notarized power of attorney, information on the official paper that confirms all the powers vested in the signatory is reflected additionally in the column "Document indicating the representative's authority".

Detailed plan

How to fill in the VAT declaration according to the developed plan:

• The first section displays information on the amounts of tax that are to be transferred to the state budget or are planned for reimbursement;
• In line 010 a code is entered on OKTMO (since the beginning of this year OCTO OK 033-2013 is valid);
• Graph 020 - here in figures the type of budget classification is entered in the coded form, it is created with the purpose of charge of the VAT (18210301000011000110);
• In line 030, data is entered in the quantitative calculation of the tax that must be paid into the state treasury; Is calculated independently by persons-subjects engaged in entrepreneurial activity who issue invoices;
• Column 040 is intended for affixing the amount of tax intended for payment, as stipulated in article 173 (paragraph 1);
• In column 050 the amount of planned compensation from the state budget is recorded;
• The final values for 040 and 050 are considered based on the information in Section 3.

How to fill out a tax return for VAT to tax agents for whom the second section of the document is provided? Let's consider an example. The VAT declaration is as follows:

• Line 010 is intended for affixing the reason for registering a branch of a foreign organization that monitors the payment of tax charges and submits financial documentation;
• Line 020 displays the full name of the subject of foreign business, which is not accounted for in the tax authority;
• In line 030 the TNA of the subject is entered;
• In line 040 the code is placed according to the budget classifier;
• Line 050 is the code for the classifier of the territories of municipalities;
• In line 060, record the final VAT calculations intended for payment by the tax agent;
• Line 070 is used to affix the code of activity carried out by the entity that must calculate and pay tax charges;
• Line 080 shows the amount of VAT calculated by the agent in the current tax period;
• In line 090 record the amount of tax deductions that are counted toward future sales of goods (services, works).

There is a point at which you need to sharpen your attention when you formulate a declaration on VAT 2014. The form can be filled in with changes in some cases. If there is no data for column 080, the value of column 090 is written to 060. If there is no data for column 090, a value of 080 is written to 060.

The third section shows the rates of the tax itself, its base, the amount of tax already accrued, the volume of all reimbursements. Submission of the VAT declaration implies only correct registration, which should look like described below.

• The payer must indicate his PPC and TIN;
• 010-040 displays data on the amount of tax at a certain rate and on the tax base determined by articles 153-157 and 159 of the Tax Code;
• 010, 020 - lines for amounts subject to 18% and 10% rates. Data is calculated by multiplying the digits of gr. 3 of the third section by 10 or 18 and dividing the total by 100.

The layout of the third section

1. To calculate 030, 040, multiply the values of item 3 of the section. 3 by 18, then divide by 118 (if necessary, 18 is replaced by 10, 118 - 110).
2. 050 - here the amount of the tax base is calculated and the VAT is calculated when the enterprise is sold as property.
3. 060 - this item fixes data on the tax base and its volume, accrued during the manufacture of installation and construction work for personal purposes.
4. 070 - here amounts of payments are entered for the account of future trade transactions; Here the assignees fix information on various payments to the planned implementing transactions.
5. 080 - contains information on charges related to the payment of proposals, which contribute to an increase in the tax base (art. 162).
6. 090 - the amount of VAT to be restored. Also in 090 and 100, data on the amount that was stated at the time of purchase and before being deducted is entered, it must be restored during the execution of transactions subject to 0%.
7. 110 - data on the VAT charge, which are presented to the client, when he lists the payment.
8. 120 - the total value added tax is added here.
9. 130-210 - VAT amounts determined for deduction. An important note: in line 200, the seller enters the data recorded in clause 070 of Section 3. Also here are the amounts accepted for deduction from the successor to the right, and the amounts they were charged from the amounts of various payments.
10. 210 - values are entered by the buyer who is obliged to pay the tax. This is information about the values of deduction and transfer to the state treasury.
11. 220 - here the result of addition of points 150-170, 200 and 210,130 is fixed.
12. 230 - data on the final amount payable, counted throughout the section.
13. 240 - the final amount, calculated to decrease under the current section.

The fourth section includes information on actions that are not covered by the tax burden at all, or where the rate is zero.

Filling rates

• Column 1 contains operations in the form of codes.
• Column 2 prescribes tax bases for codes with a zero rate for the reporting period.
• Column 3 shows information on the deductions for transactions from points 1 and 2.
• Box 4 is designed to deduce the amount of VAT relative to each code.
• Column 5 contains data on the calculation of tax, which previously were taken to deduction for actions, that they did not have a documented reason for the rate of 0%.
• The tenth line displays the total amount of tax that is accepted for deduction (the third column + the fourth column is the fifth column).

In the fifth section, there is a need in case the organization gets the right to include tax amounts with a documented zero interest rate in the deductions for taxes.

There is a specific system for filling this section.

• Column 1 carries information about the operation code.
• Column 2 shows the taxes for each process, and a confirmed zero rate is required.
• Column 3 represents the tax amount for all transactions.
• Column 4 records tax bases for each code.
• Column 5 fixes the tax volume for unreasonable zero code rates, which have the right to deduction during the period indicated in the declaration.

Section Six is formalized in the event that the organization carried out activities with unconfirmed justification for zero-rate taxation.

Decor:

• Box 1 - information about the codes of operations.
• Box 2 - for each action, the tax bases are displayed separately, as indicated in Article 167 of the tax legislation.
• Box 3 contains a note on the amount of tax.
• In column 4, information is entered on sales deductions for all codes for which zero rates are not confirmed.
• The results for columns 2, 3, 4 are entered in line 010.
• If the data of column 3 of line 010 is greater than the data of column 4 of line 010, line 020 is filled.
• If there is a situation opposite to the above, fill line 030.

The seventh section includes information on tax-exempt activities that have not been taxed or on tax exemptions, and on foreign transactions.

• 1 of column 010 - information about the codes of operations.
• 2 column 010 - the cost of proposals that are not subject to VAT and are sold abroad.
• 3 column 010 - the price of material acquisitions or services to which VAT is not applied (relative to each code).
• 4 column 010 - information about the tax amounts that were received when paying for commercial offers.
• 020 line documents the amount of payment (or advance payment) for commercial offers, which are made (performed) for more than six months.

Responsibility for filing inaccurate information

Above, the main rules for preparing tax documents for filing a report to the relevant body were described. It should be noted that Article 81 of the Tax Code defines actions in case of insufficient data submitted, erroneous filling of sections, other errors.

If you find any shortcomings from the organization, you must submit a VAT declaration in the specified form. In addition, the filing of "clarification" charged penalties and arrears in favor of the state. The base of the tax legislation of our country provides for cases when an entity obliged to pay taxes has a chance to get rid of responsibility for providing updated accounts.

In what cases can the responsibility for "clarification" be avoided?

• The taxpayer had time to submit updated information before the tax inspectorate informed him of the fact of detecting the process of understating the tax amount that was established as a payment, or before the notification of the beginning of a financial verification of the situation.
• The remaining amount and interest were paid prematurely, until the "clarification" was provided to the tax authorities.

Specifics of filing refined declarations

First of all, it should be noted that the "clarifier" should fully confirm the correct information. It is also necessary to take into account the fact that the tax period for each payer does not envisage a VAT declaration as an equal period of time.

All data must comply with the norms established by law. Tax agents can reflect the data of those taxpayers who have found errors or distortions.

In general, there are two main reasons for the need to provide updated information: underpayment or overpayment. If the tax is not paid by the organization, it is obliged to provide clarifying information. But if the error was discovered by the taxpayer after the declaration was handed in and did not lead to an underestimation of the tax base, the obligation to correct information from the organization is removed.

To refund money to the tax authority in case of overpayment, there is also no need to submit a "clarification". This is regulated by Article 78 of the tax legislation. But at the same time it must be said that the tax authorities are very responsible approach to the return of funds, and they are trying to confirm the fact of overpayment by the updated declaration. Therefore, in the event that the organization intends to return to itself the overpaid sums, it is better to submit the "specified card" all the same to the tax service.

How can I confirm tax deductions

If the organization performs the functions of a tax agent, such deductions are subjected to a particularly scrupulous examination (they are indicated in line 210 of the third section). These data are filled in by the taxpayers themselves.

At the same time, there is a list of organizations for which there is no tax deduction:

1. Those who are exempt from VAT in accordance with Article 145 of the legislation on taxes and fees.
2. Enterprises that sell confiscated property and property.
3. Organizations acting as intermediaries (and participating in settlements) when selling commercial offers of foreign firms that are not registered with the tax service in the Russian Federation.

A tax agent can apply for a VAT deduction in the case of the purchase of commercial products from firms of foreign origin, as well as in the case of the purchase or lease of municipal property.

The list of documents to confirm the legality of the claim is small. These are all payment documents containing information that the VAT withheld was paid to the state budget; Invoices should also be provided by the taxpayer. You can count on a deduction only when the acquisition is planned to be used for actions subject to VAT.

Regarding invoices, you need to specify some important points. In the case when the "agent" deduction is meant, it is confirmed by documents that the agent himself made up. The organization in this option independently draws up invoices in two copies. One copy is kept in the control journal of the invoices issued, it is recorded in the sales book by the date of the final drafting of the document.

Another copy is sent to the control book of received invoices and recorded in the purchase journal. These rules are established by a decree of the Government of the Russian Federation, adopted in December 2000 (No. 914).

It is necessary to pay attention also to the fact that in the above-mentioned variant the invoice by the selling entity is not exhibited, therefore the application for deduction from the amount of the advance that was transferred is not allowed. Use of your tax advantages is possible only if the advanced products are registered.

We hope that our information will help you calculate the VAT correctly and correctly fill out the declaration.