The procedure for filling out a VAT return. Procedure for filling out a VAT return VAT for the 2nd quarter

If you believe the internal statistics of the Federal Tax Service of Russia regarding additional VAT charges during desk audits, then in 2012 the percentage of successful audits was 5.02%, in 2016 - 7.94%. The figure is quite small, but clearly tends to increase.

If we talk about the efficiency of the relatively new service of the Federal Tax Service ASK VAT-2, then the picture is as follows:

Tax authorities found 3,205,279 tax gaps in 2016 in VAT returns for a total amount of 2.658 trillion rubles;
829 thousand rubles. - average tax gap. This is nothing more than the amount of unconfirmed VAT deductions in 2016;
21 times the number of one-day transactions in VAT refund schemes decreased after the start of the use of ASK VAT-2.

Every accountant knows from his own experience that companies receive a huge number of requests on cameras (including VAT issues). We're talking about this.

It is important to understand that the inspectors themselves do not set requirements (as was the case before 2015). The ASK VAT-2 program does this for them in an automated mode. This is why the requirements often look, to put it mildly, strange in content.

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I'll start with a little story. One day I was going to one of the Moscow tax offices and a familiar chief accountant, all in hysterics and tears, met me. I ask what happened. And she told me this. HerPthe subordinate made a mistake in the purchase book: she wrote the name of another counterparty, and, naturally, the declaration did not coincide with the supplier. Usually everything was done with explanations, but here everything went wrong: the chief accountant was invited to the Federal Tax Service for a commission. In all likelihood, the reason was that the unfortunate invoice, with which a mistake was made, reflected VAT, which amounted to about 20% of the company’s quarterly turnover.

The chief accountant corrected the mistake, submitted an updated declaration and went to the commission with a light heart, not expecting anything like that. Arriving at the Federal Tax Service, she heard accusations against the company that it was involved in cash-out schemes! I had to explain several times what the error was, that it had already been corrected. Request that inspectors update their program information right now. No one listened to her, they decided to conduct an education, accusing the company of using schemes, since updated reports were submitted. In general, I have already seen the result - the person was brought to hysterics, to tears.

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Considering the current situation regarding business tax control, a similar story can (and does) happen to anyone.

VAT discrepancies: what inspectors see

Discrepancies regarding VAT cause a nervous reaction among both chief accountants and tax officers. As mentioned above, the tax authorities do not send endless requests themselves - they are compiled by the tax monster - ASK VAT-2. It is precisely this that is configured in such a way that all counterparties throughout the chain must pay VAT.

I bring to your attention information about how this monster works and tell you how to reduce the number of requirements in order to avoid an on-site inspection from the company.

So, what do inspectors see in their VAT camera program?

The inspector sees discrepancies between the data of counterparties, which are of two types:

a discrepancy in the “VAT” type indicates that the counterparties did not agree on the tax amounts;
a discrepancy of the “gap” type signals to the inspectors that the counterparty either did not report at all, or submitted zero reports, or maybe it simply is not in the Unified State Register of Legal Entities. This discrepancy is a very serious indicator for tax authorities.

It is clear what the tax authorities’ reaction will be - in any case, the company will receive a requirement to provide explanations or provide clarification. The first type of discrepancy can usually be leveled out with explanations, but regarding the “gap” you will have to submit a clarification. If this is not done, then the consequences are, in principle, predictable: either additional tax assessments on camera, or the company will be directly included in the on-site inspection plan.

According to this discrepancy, it often happens that it arises not due to the failure to reflect the tax of one of the parties to the transaction, but because the counterparties reflect the transaction in different quarters. The taxpayer will also receive a “Letter of Chain” when, as a buyer, he reflects the deductions later than the seller reports the sale. And this, despite the fact that the transfer of deductions is the legal right of the taxpayer (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).

If you have made a reconciliation with the counterparty, everything comes together, but the tax office still insists on its way, then contact the inspector, since only they can see in their program what the error is, what details did not match.

When the company responds to the request, it is closed in the inspector program as completed. If there were claims for gaps and additional tax charges, and the taxpayer submitted the amendment on time and paid the tax, then the declaration is automatically marked in green.

Tax traffic light

And now some information about what colors taxpayers appear in in the tax program. Tax officials are not particularly imaginative in this regard - they use the colors of traffic lights. The color of a particular company is not assigned forever; the color can change every quarter (usually after the camera room).

What does their tax traffic light mean for inspectors?

1. Red - companies with signs of being ephemeral. This is a classic - companies that, as a rule, do not have an office, staff, landline telephone, do not pay taxes or the amounts of payments are insignificant.

2. Green - organizations with real activities, turnover, assets, personnel. Such companies pay taxes, submit reports, and respond to requests and demands from tax authorities. The accounting department of such organizations actively responds to claims from tax authorities, communicates with them, and eliminates violations.

3. Yellow - all other companies that have errors in their invoice details and tax returns. Such companies can claim a deduction for the counterparty, which is marked in red or yellow by the tax authorities. As a rule, declarations of large companies that defend the right to a tax deduction are painted in this color even when the tax authorities have claims against their counterparties.

Who is at risk of an on-site inspection due to VAT discrepancies?

As follows from the statistical data given at the beginning, the number of effective cameras is, of course, calculated, but not at the rate that tax officials would like.

And why all? Because it is almost impossible to prove the use of tax schemes on camera. During these audits, tax officials are faced mainly with errors in data entry into the accounting program, incorrect filling out of purchase and sales books, etc. Therefore, transactions that arouse any suspicion among the tax authorities at the desk are left until the on-site audit.

What else do tax officers do on camera? They build relationships between companies (they actually draw diagrams), track movements along these chains, trying to find the final beneficiary. Tax authorities can consider both “green” and “yellow” companies to be such a beneficiary.

It is clear that the “little yellow ones” have the highest level of risk, since this includes large businesses that have something to take after an on-site inspection.

“Greens” take less risk, since this group usually includes small businesses, which cannot receive additional millions. In this case, there are no gaps with direct counterparties, so the prospect for tax officials is to look for evidence that the company has built a complex scheme consisting of many links.

But tax officials try not to assign inspections to those that are painted “red,” the signal color. Why? Let me give you an example from the difficult life of inspectors: they were checking a fictitious intermediary between two large enterprises. The one-day company was preparing for liquidation, and its turnover amounted to more than 2.5 billion rubles. During the inspection, the company was not charged almost anything, but the decision included the entire scheme and began to check its organizer.

If there are discrepancies in the declaration, how is additional VAT calculated?

It is clear that the basis for additional assessment is the tax gap. In the courts, tax authorities refer to their monstrous ASK VAT-2 program, the data of which suggests that the supplier, for example, did not reflect the transaction in his declaration and did not charge and, of course, did not pay VAT. In such situations, companies manage to defend their deductions using the following arguments:

the buyer has the right to deduct VAT regardless of whether the counterparty fulfills its tax obligations;
the inspection did not prove the interdependence of the counterparties;
delivery of goods is confirmed by invoices and driver testimony;
the direct supplier reflected the transaction, and the company is not responsible for the remaining links in the chain.

With the help of these arguments, companies successfully win in courts and, as an example, the decision of the Arbitration Court of the Rostov Region dated March 13, 2017 No. A53-31426/16, Resolution 15 of the AAS dated February 13, 2017 No. 15AP-20848/2016.

However, arbitration practice is just taking shape, since tax authorities have only been using their program for three years.

Therefore, there is a risk that the taxpayer may fail in court. For example, in Resolution 18 of the AAS dated 01.02.2017 No. 18AP-16650/2016, the inspectors referred to the fact that the second-tier supplier was not in the Unified State Register of Legal Entities at the time of the transaction. The court found the additional assessment based on ASK-VAT-2 justified. That is, in order to win in court, it is necessary to monitor such nuances.

Gaps in VAT returns take a lot of time from the accounting department in terms of preparing explanations, conducting reconciliations with counterparties, and drawing up updated reporting, but in themselves they are not so dangerous. An on-site inspection threatens, first of all, those who build schemes with one-day scams. However, it is still better to reduce the number of discrepancies and meet all camera camera requirements. This way you will reduce the risk of an on-site inspection and divert the attention of inspectors from your company.

VAT taxpayers, as well as tax agents, must pay 1/3 of the tax amount for the second quarter of 2017 by September 25 (Monday) inclusive (). The tax amount is determined as 1/3 of the VAT amount calculated for the previous tax period. Ours also reminds us of this, which we recommend bookmarking so as not to miss other deadlines for paying taxes and fees, as well as submitting tax returns and calculations.

The tax is paid to the budget at the place where the taxpayer is registered with the tax authorities ().

Tax agents (organizations and individual entrepreneurs) pay tax at their location ().

You can find out who is not a VAT payer in "Encyclopedia of solutions. Taxes and fees"Internet version of the GARANT system. Get for 3 days free!

Let us remind you that the following transactions are subject to VAT taxation:

sale of goods (work, services) on the territory of Russia, as well as transfer of property rights, including gratuitous transfer of goods, gratuitous performance of work, provision of services;
transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs;
carrying out construction and installation work for own consumption;
import of goods into the customs territory of the Russian Federation.

At the same time, importers pay VAT in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs ().

The deadline for submitting the VAT return for the 2nd quarter of 2017 is inexorably approaching. In our review, we will tell you what you need to pay attention to when submitting the main value added tax reports for the specified period.

Which form to use

The current VAT declaration form for the 2nd quarter of 2017 is fixed by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558:

Please note that the VAT return form for the 2nd quarter of 2017 must be in the latest edition - as amended on March 12, 2017. They were approved by order of the Federal Tax Service of Russia dated December 20, 2016 No. ММВ-7-3/696.

You can download the VAT return for the 2nd quarter of 2017 from our website using the following method.

It must be said that the VAT declaration for the 2nd quarter of 2017 did not receive any changes. That is, the report format is similar to the first quarter of 2017. At the same time, a number of changes came into effect on July 1, which will not yet have a significant impact on the completion of the report in question. Among them:

expansion of the application procedure for VAT refund;
rules for VAT recovery when receiving subsidies;
benefits for the sale of medical products;
new details and invoice format and more.

Deadlines

Based on paragraph 5 of Article 174 of the Tax Code of the Russian Federation, the deadlines for the VAT declaration for the 2nd quarter of 2017 are as follows: no later than the 25th day of the month following the reporting quarter. That is, in our case, the deadline is July 25, 2017.

How to check yourself

To analyze the correctness of filling out the VAT return for the 2nd quarter of 2017, use special control ratios for this reporting form. They are enshrined in the Appendix to the letter of the Federal Tax Service of Russia dated March 23, 2015 No. GD-4-3/4550.

Please note that by letter of the Federal Tax Service dated April 6, 2017 No. SD-4-3/6467, a new version of the control ratios was approved!

The VAT return for the 2nd quarter of 2017 may seem easier than the previous one: the rules for filling out new lines have already been worked out. But difficulties remain. The sample filling from the article will help you report without errors.

Please note the new lines of the 2017 declaration.

In section 3, the indicators in lines 041, 042, 110, 115, 185 allow you to reflect VAT on the sale of goods imported into the special economic zone of the Kaliningrad region. If the company has not had such transactions, the corresponding lines are not filled in (see below VAT Declaration for the 2nd quarter of 2017 for a sample of filling). In cases where the company did not use the goods for taxable transactions and sold them:

within 180 days after the end of the customs procedure - the tax is shown on lines 010-040;
after 180 days - on lines 041 and 042.

Line 125 in section 3 was introduced specifically for VAT deductions from the cost of capital construction work. In particular, such amounts are reflected by investors who claim VAT deductions on developer invoices.

In section 8 of the declaration, the buyer can now provide any number of customs declaration numbers from the invoice. There is no longer a 1000 character limit.

Line 035 “Registration number of the customs declaration” in section 9 does not need to be filled in. The sales book does not yet have a column from which to take data for a new line of the report.

Four more features of the VAT return - 2017
In section 10 there is no line 010 “Date of issue”, and in section 11 there is no line 010 “Date of receipt”. This was done because they want to remove the date of issuance and receipt of the invoice from the accounting journal. Officials have not yet approved the amendments to the accounting journal form, but the date of issuance and receipt of the invoice has already been removed from the declaration;
In section 7, code 1010240 was introduced for sureties and guarantees, which are issued by ordinary companies, not banks. From January 1, 2017, remuneration for sureties and guarantees issued by companies is not subject to VAT (subclause 15.3, clause 3, article 149 of the Tax Code of the Russian Federation). Therefore, a special code was introduced for them.
In Appendix 1 to Section 3 there is no need to indicate the location of the property for which the company is recovering VAT.
Section 2 This is also completed by companies that purchase electronic services from a foreign organization. Since 2017, they have withheld VAT as tax agents. Also, agents are Russian intermediaries who, on the basis of an agreement with foreign sellers, conduct settlements with buyers of electronic services (clauses 9, 10 of Article 174.2 of the Tax Code of the Russian Federation).

Deadline for submitting the VAT return for the 2nd quarter of 2017 and paying tax

The VAT return for the 2nd quarter of 2017 must be submitted electronically via the Internet. The deadline is no later than July 25, 2017 (at Sample of filling out the VAT return for the 2nd quarter of 2017 this date is on the title page and in section 1).

Paper declarations are available only to tax agents in special regimes whose staff size for 2016 is no more than 100 people. Intermediaries in special modes who have issued VAT invoices submit an electronic VAT return.

VAT for the 2nd quarter must be transferred in three parts:

1/3 of the total amount of VAT payable until July 25 inclusive;
1/3 of the total amount of VAT payable until August 25 inclusive;
1/3 of the total amount of VAT payable until September 25 inclusive.

Transaction codes in the VAT return for the 2nd quarter of 2017

Inspectors will not accept a VAT return with inappropriate transaction codes. Sections 8 and 9 of the report should contain only current codes. And only those that correspond to the register - either the purchase book in section 8 or the sales book in section 9 (see table below). Such errors in the VAT return for the 2nd quarter must be corrected no later than July 25. Otherwise, the inspectorate will fine the farm for an overdue report - 1000 rubles. minimum (Article 119 of the Tax Code of the Russian Federation).

If the code matches the case, but is not suitable for a specific operation, the declaration will be accepted. But tax authorities may request clarification. In case of such an error, please indicate the correct code in the explanation.

VAT return for the 2nd quarter of 2017: fines

The company may face fines for late submission of the VAT return for the 2nd quarter of 2017 and errors in this report.

The VAT return was not submitted on time

If you fail to report VAT on time, you will be charged a fine. The sanction is 5 percent of the unpaid tax amount indicated in the declaration for each month elapsed from the date of submission (even for an incomplete month). The maximum fine is 30 percent of the unpaid tax amount. Minimum - 1000 rub. Fines are prescribed in paragraph 1 of Article 119 of the Tax Code of the Russian Federation.

There are errors in the VAT return

There is no separate fine for errors in the VAT return for the 2nd quarter of 2017. If an error in the declaration did not lead to an understatement of tax liabilities, then no sanctions will be imposed on the taxpayer. Having discovered inconsistencies during a desk audit, the inspectorate will inform the taxpayer about this and offer to provide the necessary explanations or correct errors in the initial declaration. This procedure is provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation. If the organization has complied with the requirements of the inspection, there is no need to submit an updated declaration.

If the error led to an understatement of the tax base, you need to submit an updated declaration (paragraph 1, clause 1, article 81 of the Tax Code of the Russian Federation). If this is not done, then during the inspection the tax inspectorate will charge a penalty and a fine of 20 percent of the amount of unpaid tax on the amount of arrears (Articles 75, 122 of the Tax Code of the Russian Federation).

VAT payers, as well as tax agents, are those categories of organizations (IPs) that are required to submit a declaration (Article 143 of the Tax Code of the Russian Federation). untimely

Almost always, the VAT return is sent electronically. Please note that the sending method is not even affected by the number of employees. Only in exceptional cases will a paper declaration be accepted from the reporting person (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Tax reporting months are April, July, October, January. The completed declaration must be sent in the specified months before the 25th day inclusive.

VAT payers have a privilege - they do not have to pay the entire amount at once, but have the right to split it into three parts.

Each of the three parts of the VAT must be sent before the 25th (clause 1 of Article 174 of the Tax Code of the Russian Federation). If for the first quarter of 2019 VAT is 9,660 rubles, the reporting company must issue three payments:

until 04/25/2019 - by 3,220 rubles;
until May 25, 2019 - by 3,220 rubles;
until June 25, 2019 - by 3,220 rubles.

Keep in mind that you can also send money on the 25th.

Is it possible to pay VAT in one amount? Yes, you can do this, but in this case, the tax must go to the Federal Tax Service in the first of three allowable months.

The procedure for filling out a VAT return and the current form can be found in Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

How to check the declaration

To check the declaration, you need to be guided by control ratios (letter of the Federal Tax Service of the Russian Federation dated 04/06/2017 No. SD-4-3/6467@).

Also, the indicators in the declaration can be compared with the turnover on accounts 68, 19, 76AB, 76BA.

VAT declaration form (excel)

Penalties for late submission of VAT returns

The standard fine for failure to submit a VAT return on time is 5 percent of the accrued tax for each full or partial month from the date established for its submission. The fine cannot be more than 30 percent of the tax amount and cannot be less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation).

Sample filling

Let's look at filling out the declaration using an example. LLC "Les" works for OSNO. The main activity is the sale of industrial equipment with VAT. Accountant Ivushkina O.T. compiled a declaration for the second quarter.

During the period April - June 2018, the organization purchased material assets and sold electrical equipment:

A calculator was purchased for the amount of 1,300 rubles. VAT is included in the specified amount and is equal to 198.31 rubles (invoice No. 5 dated 06/03/2018).
Electrical equipment was sold for the amount of 44,756 rubles. VAT is included in the specified amount and is equal to 6,827.19 rubles (invoice No. 476 dated May 13, 2018).
Invoice No. 52 dated February 19, 2018 was received in the amount of 7,300 rubles. VAT is included in the indicated amount and is equal to 1,113.56 rubles. The cabinet according to invoice No. 52 dated 02/19/2018 was accepted for accounting on 02/19/2018. Since the legislator allows VAT deductions to be applied within three years after the capitalization of inventory items, the accountant of Les LLC legally reflected VAT on the February invoice in the second quarter (clause 1.1, clause 1, article 172 of the Tax Code of the Russian Federation).

The title page and section 1 are mandatory components of the tax return. Other sections are filled in as necessary if data is available. In the example of Les LLC, accountant O. T. Ivushkina, in addition to the title page and section 1, also entered data into sections 3, 8 and 9.