April new VAT declaration. Procedure for filling out a VAT return

By order of the Federal Tax Service dated December 20, 2016, a new VAT declaration form for the 4th quarter of 2017 was approved. This report is required for all business entities that have issued an invoice to counterparties at least once. The latter are not always VAT payers. The declaration form for the 4th quarter of 2017 is the same for all VAT payers, including individual entrepreneurs using the simplified tax system, patent and unified agricultural tax, who received an invoice from the counterparty.

One of the main innovations is the introduction of new 16-digit codes. They will have to be taken into account when drawing up the report. The changes affected the following lines:

• 041 and 042. Transactions with goods subject to VAT during customs procedures (Article 151 of the Tax Code of the Russian Federation);
• Here it is necessary to record expenses in favor of the capital plans account;
• 090 and 060. You can find out more about them if you download the VAT return for the 4th quarter of 2017;
• 070 and 010 from the 6th section. The need to reflect information in them is eliminated.

Differences from old forms

In addition to the changes, the new document contains a number of innovations. Taking into account the additions, the VAT declaration form for the 4th quarter of 2017 has the following structure:

• Chapter No. 3 concerns the calculation of taxes required to be paid to local budgets; has a separate application to reflect the amounts of paid and recovered taxes;
• Section 4 shows the procedure for calculating taxes on goods with a zero VAT rate;
• Section 6 reflects the procedure for calculating taxes on goods that do not have documentary grounds for zero rates;
• In section 8, page 00309127 appeared to reflect transactions of the previous period;
• Page 00309858 (9th section). To settle the sales ledger data for the expired period;
• Page 00309196. Background information according to transactions recorded in the sales book of the previous period;
• Appendix No. 1 with the order of operation codes.
• Appendix No. 2 to the Order on filling out VAT forms.

The number of sections in the new form is the same as in the old version – 12. It is still mandatory for VAT payers front page and section No. 1. Sections 2-12 are optional if there have been no transactions under the relevant items.

Since VAT returns are accepted electronically, it is difficult for accountants to fill out sections selectively. Guided by this point of view, representatives of the tax authorities recommend submitting the declaration in full. Lines for which the company did not carry out transactions are left blank.

Drawing up a declaration

The procedure for calculating VAT remains the same. Changes to the category of product units may be made in the near future. The issue of reducing VAT rates on the sale of fruit and berry crops and grapes from 18 to 10% is being discussed. The list of goods with special VAT benefits can be found in Article 164 of the Tax Code of the Russian Federation.

The innovations come into force from the beginning of 2018. The upcoming period for submitting the declaration concerns the last quarter of 2017, so it will be submitted in the same form and on the old forms.

Procedure for compilation

The procedure for drawing up a VAT return for the 4th quarter of 2017 must adhere to the following order:

• Title page and 1st section indicating the responsible person - accountant or entrepreneur;
• If a company is not listed as a VAT payer, but has received VAT invoices from counterparties, then only the title page and section No. 1 are filled out in its declaration;
• If operations subject to VAT were actively carried out, then data is entered into Part 12 of Section 2 and appendices to Sections 3, 8, 9;
• Section 2 is filled out by a representative of the tax authority;
• Points 3 and 6 are completed only if the corresponding transactions were carried out in the last quarter of the reporting period;
• In paragraph 7, it is necessary to display the following: transactions not subject to VAT or exempt from it, sales to other countries, receipts or advances against future sales of goods with a cycle of more than 6 months;
• Point 8 is reserved for entering data from the previous reporting period;
• In point 9, data from the sales book is entered;
• Points 11 and 12 contain information about invoices issued for the company’s intermediary activities;
• Point 12 should contain information about VAT invoices in case of unforeseen tax deductions.

The reporting deadline remains unchanged: the VAT return for the 4th quarter of 2017 must be sent to the local tax authority by January 25, 2018.

« VAT declaration 2017-2018 form" - when you enter such a search query, you will findVAT declaration form, valid in 2017-2018. It has been updated compared to the 2015-2016 form. Let's look at its features and find out where to find itsample of filling out a VAT returnand download the current onedeclaration formByVAT.

Features of the VAT tax return (2017-2018 form)

The VAT return used for reporting from the 1st quarter of 2017 is still approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, but is taken from its latest edition dated December 20, 2016.

The declaration consists of a title page and 12 sections, of which the title page and section 1 are required to be completed. Other sections are filled out if there are relevant transactions. In this case, it may be necessary to prepare annexes to sections 3, 8 and 9.

If the person obligated to submit the declaration does not have the data to fill out the sections, this does not relieve him of the obligation to submit the declaration. In this case, it will be submitted only as part of the required sections, and in section 1, in the fields intended for tax data, instead of numbers there will be dashes.

Read more about the preparation of such a declaration in the article .

Compared to the 2015-2016 declaration, there are no fundamental changes in the updated form:

• a number of editorial changes were made in sections 3, 4, 6, 8, 9;
• income lines in section 3 were detailed, which led to an overall increase in the number of lines in this section;
• accordingly, changed and electronic format form.

In accordance with the changes made to the form, the procedure for filling it out, contained in the same order of the Federal Tax Service of Russia, which approved the declaration form, has also been clarified.

Sections 8-12 are registers that reflect the original VAT data from the accounting documents of the reporting entity. Based on information from sections 8-12, information is entered into main sections 1-7 of the declaration.

Sections 8 and 9 are completed by all taxpayers who maintain books of purchases and sales. Complete information from these books is entered here, including adjustments and corrected invoices. Sections contain applications for reflecting data included in additional sheets for books.

Sections 10 and 11 are intended for intermediaries, including non-VAT payers. The structure of sections 10 and 11 is similar to the structure of sections 8 and 9, but data is entered here from other registers - invoice journals that are mandatory for the intermediary to maintain.

Section 12 is filled out by VAT defaulters based on the invoices that they issued during the reporting period, highlighting the amount of VAT.

Sections 8-12 of the declaration may be adjusted if a revised version is submitted. In this case, the information relevance code must be entered on the first sheet of the corresponding section.

Read about the rules for preparing and submitting an updated VAT return here.

Sample of filling out a VAT return for 2017-2018

With sample filling tax return for VAT 2017-2018 can be found on the Federal Tax Service website. Moreover, here you will find not only a sample to fill out, but also a VAT tax return form.

Considering the large amount of information that must be included in the declaration by ordinary taxpayers, it is better to generate data for its reflection in an accounting program. Then they will automatically be included in the reporting generated in the same program. The declaration data will be automatically checked there.

Read about the specifics of filling out individual sections of the declaration in the following articles:

Intermediaries and VAT evaders in small volume documents that require reflection in the declaration, they can use the forms included in the electronic reporting programs, including on the Federal Tax Service website.

Where to find the VAT return form for 2017-2018

The optimal solution for everyone who must report on VAT is to use accounting programs for accounting, which have not only a declaration form, but also the ability to automatically fill it out based on credentials, check it and send it to the Federal Tax Service or upload it to an electronic reporting program .

To learn how you can check the correctness of the data entered into the declaration, read the material .

If you still need to download the 2017-2018 VAT return form separately, you can do this on our website.

Results

If necessary, you can download the VAT declaration form posted in this article, however, when filling out the declaration, it is more advisable to use software products that contain not only the current declaration form, but also built-in systems for checking and sending the declaration to the Federal Tax Service.

Ours will help you fill out the declaration correctly for the 3rd quarter of 2017.

New form "VAT Declaration" officially approved by the document Order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3/696@.

More information about using the “VAT Declaration” form:

• Explanations requested for the VAT return: actions of the taxpayer

  The tax authority, during the “camera review” of the VAT return filed by the taxpayer, may discover that...) information about these transactions in the VAT return filed by the taxpayer’s counterparty, or in... the transaction is missing in the counterparty’s VAT return; the counterparty did not submit a VAT return for the same reporting period; the counterparty submitted a tax return...

• What to do if your VAT return has not been accepted?

  Having drawn up and checked the VAT tax return, the accountant has the last step left - to send... Having drawn up and checked the VAT tax return, the accountant has the last step - to send... in total, the reason for not accepting the declaration is indicated on the basis: “the declaration contains errors and not accepted... by the body." Example. The company submitted a VAT return within the deadlines established by law. 26 ... about the refusal to accept a tax return on the grounds: “the declaration contains errors and is not...

• Requirement of the Federal Tax Service on compliance of lines 070 and 170 of section 3 of the VAT return within the framework of the chamber for the 1st quarter

  VAT return on line 070. To check the correctness of filling out line 070 of the VAT Tax Return... advances received (line 070 of the VAT return) with the amounts of VAT on advances accepted for... and the acceptance of VAT for deduction is reflected on line 170 VAT tax return in 1... receives advances (calculates VAT and indicates on line 070 of the VAT return), and in the other... will analyze all submitted VAT tax returns from the moment of state registration of our...

• VAT declaration: displaying data on experimental goods

  The obligation to submit a VAT return only in the established format in electronic form according to the TKS... 4, 5, 6 VAT returns, respectively. A tax agent is a VAT defaulter. It turns out somewhat differently... in the control ratios of the indicators of the VAT declaration, supplies are reflected by them in... the right. Let’s summarize what has been said (about filling out the VAT return by tax agents - “special regime officers” and... considered some issues related to filling out the VAT return by tax agents - buyers of goods, ...

• Control ratios for VAT return indicators have been updated

  VAT declarations. Starting from the tax period for the first quarter of 2017, the VAT return... Sec. 2 VAT returns (clause 37.6 of the Procedure for filling out a VAT return). On line 070 tax... When filling out section. He will indicate 2 VAT returns: on line 060 – 3,600 ... VAT returns). For more information, see the consultation “On the restoration of VAT on fixed assets.” The Federal Tax Service, linking the declaration indicators... to the reporting year on the title page of the VAT declaration. The indicated codes reflect transactions that are not...

• Export: in which section of the VAT return should VAT charged on general business expenses accepted for accounting be reflected after July 1, 2016?

  Cars. In which section of the VAT return should the VAT claimed on general business expenses accepted... cars be reflected? In which section of the VAT return should the VAT claimed on general business expenses accepted...) be reflected? Rationale for the conclusion: The form of the VAT tax return (hereinafter referred to as the return), submitted by the taxpayer for the fourth quarter...%, is produced in section 4 of the VAT tax return (clause 41.3 of the Procedure). Different...

• About the “camera room” of the VAT return with preferential transactions

  The consultation will be about clarifications on conducting desk audits of VAT returns that reflect... the consultation will be about clarifications on conducting desk audits of VAT returns that reflect... taxes. The Federal Tax Service has issued recommendations on conducting desk audits of VAT returns that include reflected... reflected in Sect. 7 of the VAT tax return for the corresponding operation code (1010245 – ... associated with conducting desk audits of VAT returns that do not reflect...

• When you don’t have to submit a clarifying VAT return

  The need to submit an amended VAT return may cause... the need to submit an amended VAT return may cause... and oblige the accountant to submit an amended VAT return. In particular, if... in the last quarter, when the VAT return has already been submitted. Controllers... do not oblige the buyer to formulate a clarification of the VAT return. If in the adjustment document... after filing the adjustment. An adjusting VAT return is not required if the adjustment...

• What errors require a clarifying VAT return?

  They were identified after filing the VAT return; clarification is required. Let's figure it out... they were identified after filing the VAT return; clarification is required. Let's figure it out... and entail the need to submit a clarifying VAT return. An accountant can allow such... sales, and then in the VAT return. For example, the goods were shipped... most likely, such an operation in the VAT return for the 1st quarter of 2017... filing an updated declaration, since the determination of the VAT tax base is established on...

• An additional situation in which organizations and individual entrepreneurs using a special regime must submit a VAT return

  ... (as a tax agent) and submit a VAT return? To reasonably answer this... . Object of VAT taxation As is known, the objects of VAT taxation are transactions involving the sale of goods...; exemption from the obligations of a VAT taxpayer is provided, but not an exemption from obligations... a VAT taxpayer can submit a tax return to the tax authorities at the place of his registration... in Section 2 of the VAT tax return (Procedure for filling out a VAT return, approved by Order of the Federal Tax Service Russia...

• For transactions related to the provision of loans, is it necessary to reflect the “body” of the loan in section 7 of the VAT return?

  Loans, in section 7 of the VAT tax return, the “body” of the loan is not... loans, in section 7 of the VAT tax return, the “body” of the loan is not... . 149 of the Tax Code of the Russian Federation). The form of the VAT tax return (hereinafter referred to as the Declaration) and the procedure for filling it out... the VAT tax return, the procedure for filling it out, as well as the format for submitting the VAT tax return in... the composition of the VAT return submitted to the tax authorities when taxpayers carry out the relevant operations...

• Rate increases and other VAT changes

  For your information: the reduction in the period for desk verification of a VAT declaration did not affect foreign organizations consisting... documents related to the VAT declaration are checked, but not the declaration itself. However, legislators are more likely to... gather until the end of the desk audit of the VAT declaration. But the possibility of such an extension... the maximum period for a desk audit of the VAT return itself would not change (not... tax audits conducted on the basis of VAT returns submitted to the tax authorities after...

• Long-term production: determining the tax base for VAT

  A different procedure for determining the VAT base is possible. Which? We'll tell you in consultation, ... it doesn't amount to. Based on the results of the first quarter, the amount received in the VAT return (... 44.6 Procedure for filling out the declaration). Simultaneously with the VAT return, the organization will submit: a contract with... in the general manner.) If, according to the declaration, tax is expected to be paid, transfers... in section. 3 VAT returns. The conclusion of the Ministry of Industry and Trade on the duration... .10.2011 presented an updated VAT return for the second quarter of 2011...

• What is a VAT benefit: is this the end of the controversy?

  7 of the VAT tax return for some transactions that are not subject to VAT on other grounds, ... it, when conducting a desk audit of the VAT return, clause 14 of the Resolution of the Plenum was quoted... a risk-oriented approach to desk tax audits of VAT returns that reflect transactions , ... Tax Code of the Russian Federation, taxpayers are required to submit a VAT return in electronic form, and... control ratios within the VAT return, to inconsistencies - gaps between VAT deductions from buyers...

• How to minimize tax risks for VAT

  Allows you to control counterparties and VAT document flow. Examples are given from the database... "if your tax deductions for VAT for several quarters exceeded... sales reflected in income tax and VAT returns. These disagreements may... the amount indicated in the VAT return in section 3 on lines 010 and 020... of the quarter, then you need to remember that the income tax return is formed by increasing... invoices, and, for example, disagreements on amounts declarations. After submitting, please make sure...

The VAT return form has not changed. You must report to the Federal Tax Service for the 3rd quarter of 2017 using the declaration form, valid from March 12, 2017 and approved by order Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@, as amended by the order of the Federal Tax Service dated December 20, 2016 No. ММВ-7-3/696@. The same form was submitted by taxpayers for the 1st and 2nd quarters of 2017.

Who submits VAT for the 3rd quarter of 2017?

VAT returns are submitted legal entities and individual entrepreneurs, as well as intermediaries recognized as VAT payers. In some cases, the declaration is submitted by those who do not pay VAT (for example, companies using the simplified tax system), if during the reporting period they issued invoices with allocated VAT.

VAT payment deadline for the 3rd quarter of 2017

The VAT payment deadline has not changed. Companies and individual entrepreneurs must pay tax in equal installments in the amount of 1/3 of the total VAT amount for the reporting period. Deadline, when it is necessary to make a transfer to the budget - the 25th every month.

When paying tax, we are guided by the rule (according to clause 7 of Article 6.1 of the Tax Code of the Russian Federation) - if the deadline for paying the tax falls on a weekend or holiday, then it is postponed to the first working day following the weekend.

If you are still late in paying the tax, the fine will be 20% of the amount of the arrears. If intentional non-payment of VAT is proven, the fine will increase and will vary from 20 to 40 percent of the amount of tax payable. Tax officials also have the right to suspend transactions on bank accounts.

You can remit VAT early: for example, pay the full tax on the due date of the first payment or 1/3 of the tax as part of the first transfer, and the remaining 2/3 of the VAT amount on the due date of the second payment. This scheme will not entail penalties from tax authorities.

Special deadlines for VAT payment for the 3rd quarter of 2017

Import from EAEU countries. Separate deadlines for paying VAT are established for taxpayers importing imports from EAEU countries. The transfer of tax to the budget is carried out until the 20th day of the month, which follows the month in which imported products were taken into account. For example, in October 2017, the imported goods were registered, and the tax will need to be paid no later than November 20.

Purchase from a foreign counterparty. An exception for payment deadlines for VAT tax agents applies in the case of purchasing products from a foreign company that is not registered for tax purposes in Russia. There are special rules for transferring VAT to the budget. The tax must be transferred to the budget on the same day when payment to the foreign counterparty for the transaction occurs.

Incorrectly issued invoice. Special rules apply to individual entrepreneurs and companies that use UTII and the simplified tax system and are thus exempt from tax by law. By general rule they don't have to remit VAT at all. However, in a number of cases, VAT is included as a separate line item in the invoices they issue to customers. Then simplifiers and imputators take on the responsibility of transferring the tax and are obliged to pay VAT in the month following the quarter in which VAT invoices were issued. The deadline is no later than the 25th day of the month following this quarter. The tax is paid in full, without breaking it down into parts. If in the 3rd quarter of 2017 invoices with allocated VAT were erroneously issued, the full amount of VAT must be transferred no later than October 25, 2017.

Deadline for submitting the VAT return for the 3rd quarter of 2017

The VAT return is submitted only in electronic form with application. Submitting a return on paper will be considered equivalent to failure to submit a report.

The declaration is submitted no later than the 25th day of the month following the reporting period. ND for VAT for the 3rd quarter of 2017 must be submitted no later than October 25, 2017. The VAT return is sent to the Federal Tax Service at the place of registration of the parent company or individual entrepreneur.

Late filing of the return will subject the company to a fine of 5% of the tax amount for each full and partial month, starting from the deadline for filing the report. The fine cannot exceed 30% of the tax amount, but cannot be less than 1000 rubles.

There is a practice of imposing a fine for late submission of a zero VAT return. Also, the Federal Tax Service can block a company’s current account for failure to submit VAT tax returns 10 working days after the deadline for submitting the report.

When submitting a VAT form to the tax office, it is necessary not only to correctly calculate the amount of tax and pay it, but also to submit the correct information in a form that complies with the law.

The 2017 VAT declaration form can be downloaded for free in Excel on this website. The tax return form has undergone some changes. In addition, there was a need to submit documentation not in paper, but in electronic form. Another innovation is cross-checking the accounts of the buyer and seller, which helps the Federal Tax Service inspectorate to identify dishonest completion of the declaration.

That is why you need to approach filling out the 2017 VAT return with responsibility and knowledge, use the new 2017 forms and follow the templates.

Who files the VAT return

Both taxpayers and some other organizations must file a VAT return for the 2017 model.

• companies paying VAT;
• enterprises that are not payers, but issue invoices with this tax;

If the number of employees of the tax agent exceeds 100 employees for the previous year, then the declaration is submitted digitally. If there are fewer than 100 employees, then the document can be provided both digitally and in paper form.

Deadlines for filing a VAT return

The VAT return contains reporting information about each past quarter. The document is due by the 25th day of the month following the quarterly report. If the 25th falls on one of the weekends, then deadline is postponed to the Monday following the weekend.

• 1st quarter - no later than April 25;
• 2nd quarter - no later than July 25;
• 3rd quarter - no later than October 25;
• 4th quarter - no later than January 25 of the next year.

If you do not submit your VAT return on time

If you pay tax or pay zero VAT, you will be fined 1,000 rubles. If VAT has not been paid, then 5% of the tax amount is charged for each new month of delay (even if it is incomplete). But the amount of the fine should not exceed 30% and be less than 1000 rubles.

Do not delay filing your return until last day, always do this in advance.

Filling out the 2017 VAT return for the quarter

The form of the new form was approved by order of the Federal Tax Service of the Russian Federation dated October 29, 2014 No. ММВ-7-3/558. The order contains the VAT declaration form and the procedure for entering information (Appendix 2). This document is a basic guide to completing your tax return.

In total, the document form has 12 sections and a title page. The first part and the title page must be completed by all reporting organizations. All other sections are completed depending on the activities of the reporting person. They can be filled completely or partially, or even remain empty.

The title page contains the TIN and KPP of the organization, its name, tax period code (in accordance with Appendix 3), codes tax office and location, economic activity code and all contact information. The cover page must indicate liquidation or reorganization in the past quarter, if any.

Lines 040 and 050 of the first section include the amount of VAT to be paid or reimbursed from the budget.

If the declaration is submitted by an entrepreneur or company that does not pay VAT, but issues VAT invoices, then the tax amount is recorded in line 030.

• Section 2 is filled out by enterprises registered as tax agents;
• Section 3 - all payers of value added tax;
• Section 4 - organizations with a 0% VAT rate, which is justified;
• Section 5 - organizations with a taxable rate of 0%;
• Section 6 - organizations with a 0% rate that is not justified by documents;
• Section 7 - enterprises not subject to VAT, operations for the sale of products, services outside Russian Federation, prepayment transactions;
• Section 8 - to be completed by all tax agents and companies paying VAT (information from the purchase book is provided). To reflect all invoices, the required number of pages are filled out;
• Section 9 - companies with value added tax calculation (information from the sales book);
• Section 10 - Intermediaries receiving invoices from another person;
• Section 11 - intermediaries issuing invoices;
• Section 12 - organizations that do not pay tax, but issue invoices with the amount of VAT.

Each word and number should be written in the corresponding lines and cells. All monetary amounts are entered in full rubles, rounded to kopecks.

The VAT return 2017 is submitted to the Federal tax service in digital form via TKS. A paper document can be provided individual entrepreneurs, organizations and tax agents that do not pay VAT.

If a company submits a VAT return on paper (with its obligation to submit the form electronically), then the Federal Tax Service inspection will not take it into account in its reporting. It will be recorded that the declaration was not provided at all. In this case, the organization may expect late fees.

Submitting a VAT return in paper form

There are several features that tax agents must take into account when submitting documentation on paper.

• Printing must be one-sided;
• Printer ink and pens should be black, dark blue or purple;
• No corrections with correction fluid or cross-outs are permitted.

After submitting the VAT 2017 form

All submitted documents are collected by the Federal Tax Service into one database. They are checked not only within one organization, but also between buyers and sellers, for errors and inconsistencies in the information.

If the Federal Service identifies inconsistencies and unpaid taxes, it will ask for an explanation of these discrepancies. The requirements of the Federal Tax Service must be satisfied as soon as possible. Neglect of inspection requests will result in sanctions up to the extreme measure of blocking the organization’s account.