Verifying VAT declaration: sample filling, deadlines

Preparation of tax reporting and its subsequent submission is a very serious and difficult matter. A special position among the reports is taken by the value-added tax declaration (VAT), since it is envisaged in any transaction for the acquisition or sale of goods - material values. Organizations with large turnover every month make out a lot of invoices, in addition to the rest, VAT is calculated. It is not surprising that in such a large number of calculations, a miscalculation can be made, so knowledge of the rules and the order of their correction is of great importance. If the declaration on the designated tax has already been filed, and the error in the calculations was revealed after, then it is impossible to correct it in the document itself. In this case, it is necessary to file an updated declaration on the value-added tax (LE) in addition.

How to file an updated declaration

If you find a miscalculation that affected the final amount, you need to prepare an adjustment / refined declaration of value added tax. It does not display the correct information submitted earlier, only the discrepancy of the information is indicated in the new document. If the error led to an understatement of the tax, at the time when the taxpayer submitted and paid the increased rate, the declarant independently decides whether he will form a new document with changes, or leave it as it is.

After filing a clarifying VAT declaration, it is worthwhile to be ready to inspect the tax inspection. The payer can call in the FTS department, or the inspector will personally come to check the documentation. If, as a result, a discrepancy in the data is detected, then it is threatened with significant amounts of penalties, the size of which depends on the type of activity.

The form of the declaration varies from time to time, under the new legislation, from 2015 the submission of the updated declaration is made only in electronic form, paper carriers have sunk into the past.

What is required for filing a clarifying declaration

To submit an ED it is required:

• Have an electronic digital signature key.
• Install the necessary software on the computer.
• Install crypto-pro.
• Install the crypt arm.

Step-by-step instruction

• Create an update declaration.
• Archive it with crypt arm.
• Put the digital signature.
• Send the file to the tax office.
• Wait for an answer about acceptance of the declaration by e-mail.

In what cases is the DM

Formation of the specified declaration is provided by the Tax Code of the Russian Federation, the rule is applicable not only to the value-added tax, but also to other types for which reporting to the bodies of the Federal Tax Service is submitted. This type of tax report is submitted in several cases:

• With an independently identified error in a previously filed declaration, which led to an understated amount for tax payment. For example, a VAT invoice was accepted with errors, which became an obstacle in the calculation.
• From the tax inspection, a request was received to provide them with explanations on the declaration or on filing an updated declaration on profits. If the taxpayer agrees with the identified inaccuracies, then the SD is required before the expiry of the five-day period. If you do not agree with the errors in the same period, you need to provide an explanatory note to the tax service. For the dissatisfaction of the requirements of the bodies of the Federal Tax Service in the specified period, the organization will be fined 5 thousand rubles, with a secondary violation during the calendar year, the amount will be 20 thousand rubles.
• For export, the shipment of the goods was made, but the package of documents confirming the interest-free rate was not collected within the period established by law. In this case, an updated declaration of income tax is filed for the period in which the export goods were shipped (services rendered and works carried out at a rate of 0%).

Who identified the error, the taxpayer or employee of the tax inspection, for example, during a desk audit, does not matter. The rules for introducing corrections in accounting documents are set out in PBU 22 \ 2010, and in accordance with the Tax Code, Article No. 81, filing an explanatory declaration is provided for the reported period of time to which the revealed inaccuracy belongs.

Do not know what the electronic clarified declaration looks like? The sample can be seen below.

Possible reasons

As already mentioned above, the reason for filing an ED may be the error of a financial department employee in the calculations. Some accountants submit a clarifying declaration if the amount in the course of the financial audit has been changed, both in the large and in the smaller side. Do not do this, because in the Tax Code there is an article in which it says that the UD is only submitted with a self-detected error.

The results of the audit are fixed and remain with the tax inspectorate, who in turn independently reflect the new information in the taxpayer's personal account card , and when the accountant submits an explanatory declaration, the data is backed up.

When you do not need to submit a DM

The specified profit declaration is not submitted in several cases:

• When issuing or receiving a correction invoice.
• If the tax service on the basis of the inspection adds additional VAT.
• When errors found in the declaration do not affect the amount of VAT payable or entail overpayment. In this case, filing an updated declaration is not an obligation, but if desired, the taxpayer can file it.

How to correct deficiencies in the calculation of VAT

The procedure for making adjustments to the calculations of value added taxes is described in detail in Article 54 of the Tax Code of the Russian Federation in the first paragraph. In accordance with this, when a mistake in the last reporting period was noticed in the last quarter, only the results of the period in which it was admitted should be recalculated. If it is impossible to establish the moment when the error was formed, then the situation can be corrected in the current report. Most often, errors in the calculation of value added tax are allowed in the following cases:

• When you issue an invoice.
• At the time of entering a note on purchases and sales.
• In the process of displaying business transactions in tax accounting.
• When filling out the tax report itself.

Correct the easiest mistakes made when completing the declaration itself, it is more difficult to introduce amendments to a certain tax calculation in the invoice. At the initial stage, changes are recorded in the document, then corrections are made to the accounting information and the report itself. When calculating the tax with an accrual result, the clarifying declaration is submitted for all reported time intervals, from the moment the error is detected.

Filing a declaration

If the error was revealed after the declaration was submitted for the current reporting period, but before the deadline for the filing of the reporting itself and / or payment of taxes, in this case, punishment in the form of penalties is not provided. However, when a refined VAT declaration is submitted for the past time, an error is made in the amount of the tax, then the imposition of a fine and a fine is unavoidable. In accordance with the Tax Code, the submission of VAT documentation is made before the 25th day of the month following the reporting period that has ended. The value added tax is paid in equal amounts every month until the 25th day.

The clarifying declaration must be filed in a form in force at the time that should be corrected, for example, if the declaration is provided for the period preceding January 1, 2014, then it can be executed on paper. If the error is not related to the amount of VAT, there will be no penalties. Nevertheless, those who recalculate the tax on increase for the past periods, will incur liability in the amount of 20% of the amount unpaid on time. In some cases, employees of the tax service may not hold the payer liable:

• When he independently revealed an inaccuracy.
• If after the transfer of the declaration a check was made, which did not find an error.

The updated tax return is submitted in the same way as the accounting one on the same form. To indicate the purpose of the document, that is, to eliminate the error, on the title page, in the line "correction number", it is necessary to indicate the number 1. The document must be accompanied by a cover letter with the request of the payer for the acceptance by the territorial body of the FTS of the document, as well as the nature of the corrections and the list of accompanying documents Securities. According to the Tax Code, the cover letter is not mandatory, but most offices require it.

Covering letter

In addition to the clarifying declaration, tax authorities require a document that must contain the following information:

• The name of the tax on which the ML is formalized, in this case it is necessary to indicate VAT.
• Reporting and tax period of time for which the recalculation is performed.
• Grounds for filing a document.
• Modified indicators, only new values are required.
• The lines of the document that are subject to change.
• Requisites of documents on payment, for which missing amounts of taxes were transferred.
• Signature of the authorized person (general director or chief accountant).
• A copy of the payment order confirming the payment of tax and penalty.

When conducting a desk audit, IFNS employees can request the initial documentation for which the error was detected.

Since 2017, an explanatory note to the updated declaration on value added tax can be submitted exclusively in electronic form according to the established format.

Nuances of submission of DL and consequences

When submitting a clarifying declaration, you should know some of the nuances:

• Quite common are situations where a taxpayer changes the legal address, which entails a change in the department of the tax service. If an error is subsequently found in the reporting that was allowed before the address was changed, the declaration in question is still submitted to the territorial office of the Federal Tax Service at the new place of registration.
• If inconsistencies in the calculation of VAT have been identified after the reorganization of the enterprise, then the updated tax return is also submitted to the territorial body of the Federal Tax Service at the place of registration of the legal entity formed after the changes.
• It should be borne in mind that the submission of a taxpayer by the tax authority always generates the interest of the tax service. If the clarifying declaration is formed for a closed tax period, then a desk or field audit of accruals is almost inevitable. In this regard, many employees of the finance department are trying to avoid filing a DM, hoping that the tax will not find an error until the expiration of the statute of limitations.

On the timing of filing an updated declaration

Terms for the provision of LE and liability are regulated by the RF Tax Code, point 2-4, article No. 81:

• When the clarified declaration of 3-NDFL is provided before the end of the period, which is determined for filing the initial declaration, it is customary to equate to the filing in accordance with the established terms.
• When providing "refined" after the end of the period of submission of the initial declaration, but before the deadline for payment of tax, the taxpayer will not be fined. At the same time, the basic condition must be met: the filing of a declaration must be made before it becomes known about the identification of inaccuracies to the staff of the Federal Tax Service or the initiation of an on-site inspection.
• When filing an ED after the expiration of all terms, both the filing of the initial declaration and the payment of tax, the taxpayer will not be held liable if, in addition to the listed conditions, two more are met.

The accrued interest and arrears were paid before the finalized personal income tax return was submitted.

On-site inspection of the tax service did not confirm the fact of the error and the provision of false information, after which an updated declaration was filed.

Concerning the cameral check of the primary declaration, within which the ML was submitted, its termination may follow when providing "refined" before revealing the underreporting of the tax.

In order to avoid misunderstandings, an updated tax declaration must be filed as soon as the discrepancies in the reporting are revealed.

Execution of a revised declaration

The updated tax return must contain:

• The sections that were filled in the original declaration, even if they did not reveal errors.
• Sections that you did not fill earlier, but should have done it. For example, a taxpayer is a tax agent, but in the original declaration did not calculate the agency VAT, so when correcting this inaccuracy in the ED, it is necessary to include one more section.
• Appendix No. 1 to Section 8, if an additional sheet of the purchase book was filled during the period for which the "clarification" is made.
• Appendix No. 1 to Section 9 if an additional sheet of the purchase book was filled during the period for which the ML is formalized.

Filling out an updated declaration

How to fill out this document, it is very important to know, since this is another form, in which only reliable indicators not submitted earlier are entered.

On the title page there is a column "No. of adjustments", which is mandatory for filling. Sections 8-12 must be filled only with the introduction of updates to Appendix No. 001. When making corrections to the sales or purchase book after the end of the reporting period, it is required to complete Appendix No. 1 to Sections 8, 9.

Signs of relevance

No less important parameter is the sign of relevance, these fields are filled with the digits 0 or 1.

• 0 is a digit indicating that before the information in Sections 8 and 9 was not presented or the old information was replaced.
• 1 - the figure is placed when the data specified earlier in the declaration are true and relevant.

A sign of relevance is needed so that the payer does not duplicate the information. If a lot of errors were found in the declaration, you can put 0 in all sections, after which the information will be completely unloaded.

Consider how to fill out the clarifying declaration with an increased amount. In the event that the CA is formed to increase the amount of tax, payment must be made before submitting the document. If this is not done, the staff of the Tax Inspectorate will award a fine due to delay. A clarifying declaration is submitted the day after the debt is closed.

Decrease of the amount

If the taxpayer forms a CA with a view to reducing the amount, this results in a desk audit by tax officials or an on-site inspection is appointed.

If, as a result, it turns out that the taxpayer was left to be paid, the necessary amount will be transferred to his account, however, for carrying out such an operation he must write an application to the Federal Tax Service.

The procedure for submission of ML in 2017

How do we file an updated VAT declaration? Are the deadlines defined? In 2015, payers were obliged to submit documentation to the tax service in electronic form. In accordance with Article 174 of the Tax Code of the Russian Federation, paragraph 5, all declarations, issued on paper carriers, are considered unspecified. The same rules are applicable to the clarifying declaration, therefore this year they are made exclusively in electronic format, and what is required for this is told at the beginning of the article.

As for certain dates for filing "refined", they are not. It is better to hand it in immediately after the discrepancies in the calculations have been independently revealed, do not forget that the detection of errors by the bodies of the Federal Tax Service leads to penal sanctions.

Whether to submit a clarifying declaration or not, each taxpayer decides independently, but do not forget about the possible consequences. Therefore, the best option in this case is to carefully check all the calculations and the declaration itself before handing it over to exclude the appearance of errors as such.