How to fill in the VAT return?

According Dictionaries, Value Added Tax (VAT) is a form of seizures in the state budget of the cost of the goods, works or services, which is created at all stages of the production process of goods and services and paid to the budget as implemented.Therefore it is necessary to know how to fill in the VAT return.

What is VAT?If

simple words to tell the man in the street that is VAT, it will look something like this: a kind of tax, to give the state the manufacturer, because it creates (or sells created another) product, which then will make a profit in excess of costsits production.

In other words, the tax is calculated on the difference between the selling price of the product and the amount of money invested in its purchase (or manufacturing).It should be noted that the seller compensates the same amount of VAT itself, putting him in the final cost of the product.

Who and how should submit reports on VAT

Tax Law Article 174.1 of the Code of fees and taxes suggests that the taxes must be declared:

persons who are not tax payers specified (details - Article 173,paragraph 5);
natural and legal persons, if they pay the VAT;
some hundred and sixty-first article tax agents.

Knowing how to fill in the declaration of VAT, to be followed and the rules under which enterprises do not carry the burden of paying taxes, but offers its customers an invoice shall be declared tax value.

Article 80 of the Code stipulates that the declaration of this tax may be filed in the form of statements about the entire amount of the profit, its origin, carried out cost, object, taxable benefits, accrued amount of VAT and other documented information on which is determined by the tax calculation.

all records with the appropriate information is supplied for VAT on his actual place of registration up to the 20th calendar day of the month following for the taxable period.

entered into force the update of Article 174 on the first day of the year oblige all payers of tax (regardless of the number of personnel) to take the appropriate declaration format via telecommunication channels through a corresponding operator workflow.

Basics registration statements

Filling the VAT declaration at the moment carried out without changes - according to the official order of the Ministry of Finance № 104n of October 15, 2009.But in a letter to the Federal CH (10.17.2013, № ED-4-3 / 18585 "On completing the tax returns submitted to the tax authorities") is recommended since the beginning of the first month of the year to introduce OKTMO return OKATO.

If the VAT return form is filled out properly, the company guaranteed tax return.It is therefore important to understand how to fill in the VAT return is correct and be able to use the structural plan of the balance sheet of the document.

The article gives details on how to file tax returns for VAT.Form it contains certain items.

main sections of the document tax reporting

form sheet title destination:

Section One - a full-size amount of tax that is transferred to the state budget.
second section - deductions, according to tax agents listed in the state treasury.
Section 3 of the VAT declaration calculates the amount deducted at the rate of 0%.
App.1 for the third section - the amount of tax payable, which appeared as a result of the recovery.
App.2 for the third section - the calculation of the amount of VAT for services, trade in various products, re-registration of property rights, the VAT (residence in other countries, whose activity takes place through organized representation).
The fourth section is necessary to calculate the VAT based on the transactions that have commercial substance, for which the zero rate is confirmed.
fifth section - calculates the costs of commercial activities directed to the agreed rate of value added.
sixth section - VAT is calculated in relation to the type of commercial action without official confirmation.
section 7 of the VAT declaration applies to commercial activities which are not included in the imposition of VAT payments, which are not recognized as actors, to pay taxes, or to processes that take place outside the territory of the Russian Federation.

This year, corresponding to the filling of the VAT declaration implies the obligatory presence of the title page.If the practice of a particular representative business organization includes the actions that are designated in the regulations, the remaining sections of the document are in accordance with the reporting structure.

The instructions for filling indicated that VAT payers as a basis for drawing up the declaration must take the book sales, book and purchase ledgers (available tax records).

Example: VAT declaration in 2014 of the document

tax accounts begin to make out the title page.The certificate of registration in tax authorities indicates that first introduced information about PPC and INN.

item "room correction" implies a surrender document type code (in the case of a primary feed - 0, refined paper - 1).The codes in the VAT return and include the code containing information on how to fill in the tax declaration period.

Column "Reference year" shall contain the information about the year in which the surrender of the VAT declaration.The form should be numbered, indicating therein the number of the service that accepts reports.At the same point within the meaning of the code 400, it indicates that the taxpayer is registered in the same place where the document is filed.

Based on classifier codes economic activity this year, indicate the NACE.In "The reliability and completeness of the information set forth in this declaration, I confirm" entered the code number which is dependent on the person who signed the document (head of the organization - one, the trustee - 2).

initials and painting at the same time appear in the field "Signature".If the signature was placed on the notarized power of attorney, information on official paper that confirms all assigned to the signatory powers are reflected further in the "document indicating the representative's authority."

detailed plan

How to fill in the VAT return for the developed plan:

first section displays information about the amount of tax to be transferred to the state budget, or are scheduled for consideration;
in line 010 is introduced at OKTMO code (from the beginning of this year, operates OKTMO OK 033-2013);
Count 020 - here in numbers type of budget classification is introduced encrypted, it was created for the purpose of charging VAT (18210301000011000110);
in line 030 are entered into quantifiable data about the tax that must be paid into the state treasury;calculated their own persons, entities engaged in entrepreneurial activities that put the invoice;
graph 040 is designed for affixing the scope of tax assigned to the payment as specified in Article 173 (paragraph 1);
written in the column 050 of the planned amount of compensation from the state budget;
final values of 040 and 050 are considered to be based on the information section 3.

How to fill in the tax declaration of VAT by the tax agents, which provided the second section of the document?Consider an example.VAT declaration as follows:

line 010 is designed for putting the code of reason for registration branch of a foreign company that conducts the control of payment of tax revenues and provides financial records;
line 020 displays the full name of the foreign business entity that does not take into account the tax authority;
in line 030 is made INN given subject;
line 040 placed in the code according to the budget classification;
line 050 - a code Classifier area municipalities;
line 060 recorded in the final settlement of VAT, intended for the payment of a tax agent;
line 070 is the code for putting the activities carried out subject, which must calculate and pay the tax charges;
line 080 indicates the amount of VAT counted agent in the current tax period;
line 090 recorded in the amount of tax deductions that counted against future transactions for the sale of goods (services, works).

There is a moment where you need to focus, when formulated in 2014. The VAT return form can be filled with the changes in some cases.If there is no data in the column 080, the value 090 is written in the column 060. In the absence of data on the graph 090, 060 recorded in the value of 080.

third section shows rate of tax, the base, the amount of tax already charged, the amount of all refunds.Filing VAT returns implies just the right design, which should look like, as described below.

payer necessarily indicate their PPC and INN;
010-040 displays the data on the amount of tax at a certain rate and the tax base defined in Articles 153-157 and 159 of the Tax Code;
010, 020 - strings for amounts subject to 18% and 10% rates.The data is calculated by multiplying the numbers c.3 of the third section 10 or 18 and dividing the total by 100.

Progressive plan design of the third section

To calculate the 030, 040, multiplies the meaning of Section 3.3 at 18, then divide by 118 (if necessary replaced 18 10, 118 - 110).
050 - are put down the volume of the tax base and calculation of VAT, when the company sold as property.
060 - at this point is fixed on the basis of the data of the tax and the amount accrued during the production installation and construction works for private purposes.
070 - here recorded volumes of payments on account of future commercial transactions;It also assigns fixed information on the different payments by implementing the planned operations.
080 - contains information on charges related to the payment proposals, which help to increase the tax base (Article 162).
090 - the amount of VAT that should be restored.Also in the 090 and 100 to enter data about the amount stated in the purchase order and to be deducted, it should be restored during the transaction, subject to 0%.
110 - data on payment of VAT, that apply to the client when he lists the payment.
120 - here is brought the total accrual of value added tax.
130-210 - the amount of VAT to certain deduction.Important Note: In line 200 the seller tabulated data captured by section 070, paragraph 3. Also note here the amount accepted for the deduction of ownership of the right successor, and assessed them with different amounts of payments.
210 - values are entered purchaser liable to pay tax.This information about the values of the deduction and transfer to the state treasury.
220 - is the result of adding fixed points 150-170, 200, and 210.130.
230 - data on the final amount to be paid, averaged across the section.
240 - the final amount, considering a reduction of the current partition.

The fourth section is made on actions that are totally covered by the tax burden, or the rate of which is zero.

Standards filling

Column 1 contains the operations in the form of codes.
Column 2 prescribed tax base with respect to the code rate for the period for which reporting is zero.
Graph 3 shows the information about deductions for transactions of paragraphs 1 and 2.
Column 4 is designed to remove the scope of VAT in respect of each code.
Column 5 contains data on tax assessment, which used to be deductible for actions that were not documented the reasons for the 0% rate.
tenth line displays the full amount of the tax, which is deductible (third graph + graph fourth - fifth of the graph).

in completing the fifth section there is a need in the event that the organization receives the right to include the tax amounts to a zero rate documented in the deduction of taxes.

There is a certain system of filling in this section.

Column 1 contains information on the operation code.
Graph 2 shows the taxes for each process, with mandatory confirmation of the zero rate.
Graph 3 shows the tax amount for all transactions.
entered in column 4 with respect to the tax base of each code.
Column 5 fixes the amount of tax on the unreasonable zero rate codes that have appeared during the period indicated in the declaration, the right to deduct.

sixth Section is made in the case, if the organization has been operating since unconfirmed justification for a zero rate of taxation.

Registration:

Count 1 - information on codes of operations.
Count 2 - for every action displays the tax base separately, as stated in Article 167 of the tax legislation.
Graph 3 contains a note of the amount of tax.
in column 4 are made of the residue information on sales on all codes, which do not have a zero rate confirmation.
The results in columns 2, 3 and 4 shall be entered in line 010.
If these graphs 3 row 010 is greater than the data lines 010 columns 4, filled with row 020.
If there is a situation, reverse the above fill line030.

The seventh section contains information on the do not fall under the taxation of activities, or an exemption from tax liability, and foreign transactions.

Count 1 010 - information on codes of operations.
Count 2 010 - the cost of the proposals, which are not subject to VAT and sold abroad.
Count 3 010 - the price of material acquisitions or services to which the imposition of VAT does not apply (relative to each code).
4 Count 010 - information about the tax amounts that were obtained by the payment of commercial offers.
line 020 volumes of payment documents (or advance) of commercial offers that are produced (made) more than six months.

responsible for filing inaccurate information

have been described the basic rules of registration of tax documents for submission of the report to the appropriate authority.It should be noted that Article 81 of the Code on Taxation defines actions in the event of failure of submitted data, erroneous filling sections of other errors.

When deficiencies are found on the organization requires submission of VAT returns in the updated version.In addition, the filing "utochnenki" charged penalties and arrears to the state.The base of the tax legislation of our country provides for cases when a subject is obliged to pay taxes, has a chance to get rid of the responsibility for providing the updated statements.

In some cases, the responsibility for "utochnenku" can be avoided?

tax payer had to submit updated information prior to the tax authorities notified him about the discovery of understating the amount of the tax, which is set as payment, or to the announcement of a financial audit of the situation.
remaining amount and penalties have been paid prematurely, until both were given the "utochnenka" to the tax authorities.

Features filing revised declarations

First of all it should be noted that "utochnenka" should fully confirm the correct information.You should also consider the fact that the VAT return for each tax period payer provides not as the same amount of time.

All data must conform to the standards laid down by law.Tax agents may reflect data those taxpayers who have had errors or distortions.