VAT form. Guide to filling out a VAT return. Sample declarations. Composition of the VAT return

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Download the 2019 VAT return form in MS EXCEL

As of reporting for the 1st quarter of 2019, a new VAT declaration form is in effect. It was approved by order of the Federal Tax Service of Russia dated December 28, 2018 No. SA-7-3/853@, which came into force on March 19, 2019.

VAT return in 2019 in MS Excel

VAT return for 2017-2018 in MS Excel

Filled out automatically in the Bukhsoft: Enterprise, Bukhsoft: Entrepreneur programs, as well as in the Bukhsoft Online service.

Deadline for submitting and submitting VAT returns and tax payments

VAT payers, tax agents, as well as persons specified in paragraph 5 of Article 173 of the Tax Code of the Russian Federation must submit VAT returns and transfer the tax by the 25th day of the month following the tax period via electronic communication channels.

Let us remind you that VAT returns are submitted by taxpayers 4 times a year - quarterly. Therefore, it must be prepared and submitted to the tax office four times: for the 1st quarter no later than April 25, 2019, for the 2nd quarter no later than July 25, 2019, for the 3rd quarter no later than October 25, 2019 and for the 4th quarter no later than January 25, 2020 of the year.

What has changed in the VAT return?

The amendment to the 2019 VAT return was introduced by order of the Federal Tax Service of Russia dated December 28, 2018 No. SA-7-3/853@ several changes were made. The new VAT declaration from 2019 has undergone the following amendments:

• The Federal Tax Service has changed all barcodes.
• Lines 010 and 030 of section 3 were supplemented with rates of 20% and 20/120. These details are necessary to reflect transactions that began in 2018 and will end in 2019.
• Lines 043 and 044 were also added to section 3. They show the tax base and the amount of tax of persons who refused 0% VAT and participants of the tax free system.
• To indicate the amount of deduction for such taxpayers, line 135 is provided. Section 9 was supplemented with line 036. For this line, exporters of goods to EAEU member states will indicate the product code.
• Section 9 Appendix 1 now contains line 116 to indicate this code.
• In the sheets of the ninth section 9, which provides for the distribution of the cost of sales according to tax rates, a new value of VAT has been added - 20%.
• The instructions for the declaration have been supplemented with clarifications for the correct completion of section 2 by buyers of secondary aluminum and alloys, scrap metal. In Appendix No. 1 to the instructions, transaction codes from 1011432 to 1011443 appeared. They are used by participants in the tax free system, compensating for VAT paid by foreigners, as well as re-exporters who apply 0% VAT.

Generating a VAT return in electronic form

The Federal Tax Service of Russia, by order dated October 29, 2014 No. ММВ-7-3/558@, approved a new format for the electronic reporting file. The version number of this format is 5.05, part III.

In the complex programs Bukhsoft Enterprise, Bukhsoft Simplified System and Bukhsoft Entrepreneur, as well as in the Bukhsoft Online service, you can generate an electronic VAT return reporting file in the new XML format.

The generated file must be submitted

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, the deadline is moved 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 wait until the last day to submit your return; always do it 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), tax office and location codes, 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 for payment or reimbursement from budget funds.

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 the Russian Federation, prepayment operations;
• 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 2017 VAT return is submitted to the Federal Tax Service in digital form via TKS. The document in paper form can be provided by individual entrepreneurs, organizations and tax agents who 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 allowed.

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.

The VAT tax return is submitted based on the results of the quarter: no later than the 25th day of the month following the expired quarter (Article 163, paragraph 5 of Article 174 of the Tax Code of the Russian Federation). And if the 25th falls on a weekend or a non-working holiday, then the last day of delivery is considered to be the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

VAT declaration: due date 2018

Let us present in the table the deadlines for submitting the VAT return for the tax periods of 2018:

Composition of the VAT return 2018

Under any circumstances, an organization or individual entrepreneur has an obligation to file a VAT return, in any case a title page () must be filled out in it. It states:

• the period for which the declaration is submitted - the code of the corresponding quarter and year (clauses 20-21 of the Procedure, Appendix No. 3 to the Procedure);
• information about the person who submitted the declaration - name of the organization, TIN, checkpoint, etc. (clauses 24-28 of the Procedure);
• information about whether a primary or updated VAT return is being submitted (clause 19 of the Procedure).

Filling out other sections and presenting them as part of the declaration depends on who submits it and what transactions were performed during the tax period (clause 3 of the Procedure).

Section of the VAT return 2018	Who should fill out
Section 1	1. VAT payers 2. Organizations and individual entrepreneurs using special regimes (STS, UTII, Unified Agricultural Tax, PSN), or exempt from paying VAT under Art. 145 and 145.1 of the Tax Code of the Russian Federation, when issuing an invoice with a allocated VAT amount
Section 2	. If the organization/individual entrepreneur had only “agency” VAT transactions in the reporting quarter, then dashes are placed in section 1
Section 3	VAT payers who had transactions taxed at any rate other than 0% (clauses 2-4 of Article 164 of the Tax Code of the Russian Federation)
Sections 4-6	VAT payers who had export transactions taxed at a rate of 0% (Clause 1 of Article 164 of the Tax Code of the Russian Federation)
Section 7	1. VAT payers, VAT tax agents who had transactions (clause 44 of the Procedure): — not subject to VAT (exempt from VAT) (Article 149 of the Tax Code of the Russian Federation); — not recognized as subject to VAT (clause 2 of Article 146 of the Tax Code of the Russian Federation); — for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation). 2. VAT payers and tax agents who have received amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services) with a production cycle duration of more than 6 months (Clause 13 of Article 167 of the Tax Code of the Russian Federation).
Section 8	Payers and tax agents for VAT (except for those named in paragraphs 4, 5 of Article 161 of the Tax Code of the Russian Federation) who have the right to VAT deductions (clause 45 of the Procedure)
Section 9	VAT payers and tax agents who have the obligation to calculate VAT (clause 47 of the Procedure)
Section 10-11	VAT payers, including those exempt from VAT payment obligations, as well as tax agents who are not VAT payers: — those who have issued invoices when conducting activities in the interests of another person under commission agreements, agency agreements and transport expeditions fill out section 10 (clause 49 of the Procedure); — those who received invoices while conducting the activities indicated above fill out section 11 (clause 50 of the Procedure).
Section 12	1. VAT payers who are exempt from fulfilling obligations to pay VAT, as well as organizations and individual entrepreneurs that are not VAT payers, when issuing invoices to the buyer with an allocated tax amount 2. VAT payers who have issued invoices with an allocated amount of VAT in respect of goods, works, services, the sale of which is not subject to VAT (clause 51 of the Procedure)

Updated VAT return for 2018

If incorrect data or errors are found in the submitted declaration that lead to an underestimation of the tax amount, it is necessary to submit a corrective VAT declaration with corrected information. If the amendment is submitted after the expiration of the period allotted for submitting the declaration, then before filing the corrected declaration you will have to pay the arrears and penalties. Then there will be no fine for non-payment of tax (clause 1, clause 4, article 81 of the Tax Code of the Russian Federation). If, due to inaccurate information, the tax was not underestimated, then the organization or individual entrepreneur has the right, at its own request, to submit an update on VAT (clause 1 of Article 81 of the Tax Code of the Russian Federation, clause 2 of the Procedure).

In the updated declaration, the correction number must be indicated on the title page (clause 19 of the Procedure).

Filing the 2018 VAT return electronically and on paper

As a general rule, you need to submit a VAT return electronically via telecommunication channels through a special operator, having previously concluded an agreement with him for electronic services (clause 5 of Article 174 of the Tax Code of the Russian Federation). And if you submit VAT reporting on paper, it will not be considered submitted. As a result, due to failure to submit a declaration, tax authorities may block your bank accounts (clause 1, clause 3, article 76 of the Tax Code of the Russian Federation).

However, some VAT tax agents have the right to submit a return in paper form.

Desk audit of VAT declaration

The submission of declarations electronically has led to the fact that regulatory authorities have more opportunities to do so. Now it is easier for tax authorities to compare data not only within the declaration itself using control ratios for VAT (Letter of the Federal Tax Service dated 08/19/2010 N ShS-38-3/459dsp@), but also to compare them, for example, with information in the income tax return, as well as in accounting.

If any contradictions are found in the declaration, inspectors will issue a requirement to provide explanations to the tax office regarding VAT. Let us remind you that from January 1, 2017, the taxpayer is required to submit explanations to the VAT return only electronically (clause 3 of Article 88 of the Tax Code of the Russian Federation, Order of the Federal Tax Service dated December 16, 2016 No. ММВ-7-15/682@). In an unformalized form, you can only send additional information to the submitted formalized explanations.

« 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 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, the electronic format of the form has been changed.

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. Full 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

A sample of filling out a VAT return for 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 with a small volume of documents that require reflection in the declaration 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 and send it to the Federal Tax Service or upload it to an electronic reporting program .

To learn how you can check whether the data entered into your declaration is correct, 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.

The VAT return is completed at the end of each tax period, that is, after each quarter, until the 20th day of the following month (January 20, April 20, July 20, October 20). (since 2015, the deadlines for filing a VAT return have changed, details).

What is a declaration? This report consists of 10 sheets: the first sheet is the title sheet, the rest - 7 sections in which VAT is calculated for various transactions. In practice, most often not all sheets are filled out.

Before you start filing a VAT return, you need to:

• make sure that you are going to use a new declaration form that is not outdated (declarations are updated periodically, so it is important to keep track of this);
• identify the sheets you need to fill out;
• first enter VAT data in sections 3-7, then move the necessary lines from them to sections 1-2.
• when filling out manually, all letters and numbers must be clear and large;
• All amounts must be indicated in rubles, kopecks must be rounded to whole rubles;
• in each empty cell of both filled and unfilled lines, put a dash;
• the declaration can be filled out manually and on a computer, submitted to the tax office in person, by mail or electronically (it should be noted that since 2014, filling out and submitting the declaration is carried out only electronically);

To help the taxpayer, the Procedure for filling out a VAT return is presented, which explains in detail how to fill out each page of the declaration. This document can be downloaded by clicking on the link at the end of the article. There you can also download the VAT return form, current for 2013-2014.

Sample of filling out a VAT return

We will prepare a tax return for the fourth quarter of 2012 for the organization Confectioner LLC.

Page 1- this is a title page containing general information about the taxpayer.

Filling it out should not be difficult.

The TIN/KPP of the organization is indicated at the top.

“Adjustment number”: if the declaration is submitted for the first time, it is entered “0”; if the document has been adjusted, then the numbers “1”, “2”, etc. are entered accordingly, depending on the time the declaration is submitted.

“Tax period”: the period code is written (21 - I quarter, 22 - II quarter, 23 - III quarter, 24 - IV quarter).

At the bottom left, fill in the section “Reliability...”, if the declaration is submitted by a manager, put “1”, if another person, then “2”, and indicate the full name of the taxpayer.

Section 3.

The next step in filling out the declaration will be filling out Section 3, which is made for payment to the budget.

The first part of this section reflects all transactions from which tax is withheld for payment to the budget. The second part indicates.

Data for the fourth quarter of Confectioner LLC:

• sales of goods with a VAT rate of 18%: tax base 2,000,000, VAT = 360,000 (line 010);
• sales of goods with a VAT rate of 10%: tax base 3,000,000, VAT = 300,000 (line 020);
• an advance was received from the buyer for the upcoming sale with a VAT rate of 10%: advance 1,000,000, VAT 90,909 (line 070);
• VAT accepted for deduction in the previous quarter was restored: 10,000 (line 090);
• VAT deductible (presented by suppliers): 450,000 (130);
• VAT on the advance payment transferred to the supplier, subject to deduction in the fourth quarter: 120,000.

Appendix 1 to section 3 filled out only if there were any transactions in relation to real estate, this application is completed once at the end of the year and submitted along with the declaration for the fourth quarter. Confectioner LLC did not carry out such operations.

Appendix 2 to section 3 filled out by foreign organizations operating on the territory of the Russian Federation.

Sections 4-6 are filled out for enterprises performing taxable transactions.

Let’s assume that Confectioner LLC exported goods to Belarus in the amount of 2,000,000 rubles. and fill it out Section 4.