The VAT declaration form for 2015, the procedure for filling it out and presentation formats were approved by order No. ММВ-7-3/558@ dated October 29, 2014. For your convenience, we have prepared a sample for filling out a VAT return.

By the way

You can check whether the VAT return is filled out correctly using the control ratios of VAT indicators (established by letter of the Federal Tax Service of Russia dated March 23, 2015 No. ГД-4-3/4550@).

Who fills out section 4

This section is filled out by companies that apply a 0% VAT rate if they have collected a supporting set of documents.

What to cover in section 4

At the top of section 4, the TIN, KPP and page serial number are indicated. The number of sheets in the section that is required is filled in. The following indicators are reflected in the lines of section 4 of the VAT return:

Line 010 — the corresponding transaction codes from Appendix No. 1 to the Filling Out Procedure. Next, for each code, fill in the following lines:

Line 020 — tax base, taxed at a rate of 0%, the validity of which for the specified operation is documented;

Line 030 — tax deductions for which the rate of 0% is confirmed, including:

• tax imposed upon the acquisition of goods (work, services), property rights in the territory of the Russian Federation;
• tax paid upon export;
• tax, as an agent when purchasing goods (works, services).

Line 040 — the amount of tax previously on sales transactions for which the validity of applying a 0% rate was not previously documented;

Line 050 - the amount of tax previously accepted for deduction, for which the validity of applying a 0% rate was not previously documented;

String 060 no need to fill out. This line is filled with the line 070 And 080 — adjustment of the tax base and deductions in connection with the return of goods. For the tax period in which such return of goods is recognized;

• line 100 — when the selling price increases for transactions with a confirmed rate of 0%;
• line 110 - when the selling price decreases.

By line 120 the total amount calculated for compensation under section 4 is reflected. It is calculated as follows - line 030 + line 040 - line 050 - line 080, provided that (line 030 + line 040) > (line 050 + page 080).

By line 130 — the amount of tax payable based on the results of section 4. It is calculated as follows: line 050 + line 080 - line 030 - line 040, provided that (line 030 + line 040)< (стр. 050 + стр. 080).

Section 4 of the VAT return includes turnover included in the tax base at a rate of 0%. The key factor when filling out the indicated amounts is the availability of supporting supporting documents: invoices, contracts, applications and certificates for customs authorities.

Section 6 of the VAT return: features and reasons for its application

As mentioned above, an extremely important point for using section 4 of the VAT return is the availability of the entire necessary package of accompanying documents for each business transaction that is subject to 0% taxation. If at least one document is missing, then such amounts (clause 1 of Article 164 of the Tax Code of the Russian Federation) will have to be reflected in section 6.

The situation with export operations that qualify for a 0% rate is a little more confusing in this regard. The procedure for including the indicated turnover in the 4th section of the declaration depends on the duration of collecting supporting documentation. So, if all the papers are completed and collected within 180 days from the start of the export registration procedure, then the operation will fall into the 4th section of the declaration. The day of its completion for tax reporting purposes will be the date of the final collection of all documents, and it does not matter that it does not coincide with the end of the reporting period.

The application of zero percent VAT requires the submission of an application for tax refund. However, if the use of this benefit cannot be documented, the amounts of turnover are included in the base at 10 or 18%, respectively, entered into section 6, the tax is calculated and paid. In subsequent periods, after collecting all the papers, the amounts transferred to the budget can be accepted for reimbursement.

After confirming the legality of applying the 0% rate on transactions recorded earlier in section 6, the company has the right to transfer them to section 4. At the same time, you can reduce the base of the current period by the tax previously paid on these amounts at a rate of 10 or 18%.

Section 5 of the VAT return: features and reasons for its application

The opposite situation is possible, when the entire package of documents for the 0% rate is already available, but the company acquires the right to deduction later. In such cases, sales turnover and the amount of tax to be reimbursed should be reflected in section 5 of the declaration. There is no longer any need to collect papers again to confirm the legality of applying the 0% rate.

How to correctly fill out parts 4–6 of the VAT return

Although the declaration form was updated and supplemented in accordance with the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@, there were practically no significant changes in the composition of the information indicated in sections 4–6. The difference from the reporting of previous years is only in the location of the details on the page.

At the moment, in section 4, for each type of transaction, separate cells are allocated, in which the corresponding codes and amounts are written. The situation is similar with non-refunded and previously paid VAT, as well as that available for refund in the current period. It turns out that for each operation code a group of 5 fields for records is created.

Among the innovations, it is worth highlighting the appearance of the lines:

• 060–080 - to reflect information on products that were returned after sale, they indicate the transaction code, the taxable amount, and the tax to be reimbursed.
• 090–110 - serve to transmit information about adjustments to the cost of goods, filling out occurs in the same order: code, base change, tax change.

At the end of the section, information is entered into the summary fields 120 and 130, in which the amounts to be returned or transferred, respectively, should be visible.

The changes to Section 5 are of approximately the same nature. The only difference is that here they enter both part of the base at a 0% rate, documented and not confirmed.

In the 6th section, the cells are arranged into bundles with codes 010–040 for each, depending on the content of the transactions in them, and the data is entered in accordance with the standard procedure: code, taxable amount, amount of tax to be paid or refunded. This is followed by the total lines for both the base and the accrued or reduced tax (050–060, 070–100, 110–150). At the end, in fields 160–170, the final amount of tax that must be paid or reimbursed is indicated.

Results

The procedure for reflecting turnover subject to VAT at a rate of 0% in sections 4–6 of the declaration remained practically unchanged. The composition of the information included in the declaration also remains the same; the rearrangement of data blocks is purely “cosmetic” in nature and should not cause difficulties in understanding for accounting specialists.

Taxpayers who carried out transactions not subject to VAT under Articles 146, 147, 148 or 149 of the Tax Code of the Russian Federation must include Section 7 in their VAT return for the reporting period. The tax authority has the right to request explanations and documents for such preferential transactions. At the same time, the number of documents can be reduced if you provide the tax office with explanations in the form of a register of supporting documents, as well as a list and forms of standard agreements used when carrying out transactions under the corresponding codes. Using the example of the 1C: Accounting 8 version 3.0 program, 1C experts tell you how to account for VAT on non-taxable transactions, fill out Section 7 of the VAT return and the register of supporting documents.

Procedure for filling out Section 7 of the VAT return

According to the Procedure for filling out a VAT return, approved. By order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@ (hereinafter referred to as the Order), Section 7 is included in the tax return if in the corresponding tax period the taxpayer carried out:

• transactions not subject to taxation (exempt from taxation) (Article 149 of the Tax Code of the Russian Federation);
• operations that are not recognized as an object of taxation (clause 2 of article 146 of the Tax Code of the Russian Federation);
• operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation (Article 147 and Article 148 of the Tax Code of the Russian Federation, paragraph 29 of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, fulfilling works, provision of services (Appendix No. 18 to the Treaty on the Eurasian Economic Union dated May 29, 2014)); and
• received amounts of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months (clause 1 of Article 154, clause 13 of Article 167 of the Tax Code of the Russian Federation).

When filling out Section 7 of the tax return, column 1 indicates the transaction codes given in Appendix No. 1 to the Procedure.

When reflecting operations in column 1:

• not subject to taxation (exempt from taxation), under the corresponding transaction codes, the indicators in columns 2, 3 and 4 on line 010 are filled in;
• not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, the taxpayer fills in the indicators in column 2 under the corresponding transaction codes. At the same time, the indicators in columns 3 and 4 are not filled in (in the indicated columns put a dash).

According to paragraph 6 of Article 88 of the Tax Code of the Russian Federation, when conducting a desk tax audit, the tax authority has the right to demand that the taxpayer provide, within five days, the necessary explanations about the transactions (property) for which tax benefits have been applied, and (or) request, in the prescribed manner, from these taxpayers documents, confirming their right to such tax benefits.

In order to increase the efficiency of VAT administration, while simultaneously reducing the volume of required documents, the Federal Tax Service of Russia, in a letter dated January 26, 2017 No. ED-4-15/1281@, sent recommendations for conducting desk tax audits of VAT tax returns that reflect transactions that are not subject to taxation of VAT (exempt from taxation) in accordance with paragraph 2 and paragraph 3 of Article 149 of the Tax Code of the Russian Federation and falling under the concept of a tax benefit, taking into account paragraph 1 of Article 56 of the Tax Code of the Russian Federation and paragraph 14 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33.

In these recommendations, the tax service invited taxpayers to submit explanations to the tax authority in the form of a register of supporting documents (hereinafter referred to as the Register), as well as a list and forms of standard agreements used when carrying out transactions under the corresponding codes. The recommended form of the register is given in Appendix No. 1 to this letter.

If the taxpayer submits explanations in the form of a Register according to the proposed form, then the volume of required documents is significantly reduced and is produced using the risk-based approach set out in Appendix No. 2 to this letter.

If the taxpayer fails to submit the Register or if the Register is not submitted in the recommended form (if it is impossible to identify supporting documents, it is impossible to correlate them with the benefits used, it is impossible to comply with the requirements of this letter, the transaction amount is not indicated in the register), the documents are requested without using a risk-based approach.

Completing Section 7 of the declarationVAT in “1C:Accounting 8” (rev. 3.0)

We will consider the procedure for accounting for VAT on non-taxable transactions, filling out Section 7 of the VAT return and the register of supporting documents using the following example.

Example

Also, TF-Mega LLC rented office space from Delta LLC. The cost of rental services for the second quarter of 2017 amounted to RUB 177,000.00. (including VAT 18% - RUB 27,000.00).

The sequence of operations is given in Table 1.

Setting up accounting policies and accounting parameters

A taxpayer carrying out transactions subject to VAT and transactions not subject to taxation must make the appropriate program settings.

On the bookmark VAT forms Accounting policy(chapter Main- subsection Settings- form Taxes and reports) you need to set the flag Separate accounting of incoming VAT is maintained And Separate VAT accounting by accounting methods.

In the accounting settings settings (section Administration- subsection Program settings- form Accounting parameters), by following the hyperlink Setting up a chart of accounts, in line Accounting for VAT amounts on purchased assets value should be set By counterparties, invoices received and accounting methods. To do this, you need to click on the corresponding hyperlink and put a flag for the value By accounting method.

After making settings in the tabular part of the accounting system documents Receipt (act, invoice) with the type of operation Goods (invoice), as well as with the type of operation Goods, services, commission on the bookmark Goods a column will appear VAT accounting method. This column displays information about the selected method of accounting for input VAT, which can take the following values:

• Accepted for deduction;
• Included in the price;
• Blocked until confirmation 0%;
• Distributed.

For accounting system documents Receipt (act, invoice) with the type of operation Services (act) information about the method of accounting for input VAT will be reflected in the column Accounts.

In order for the document Receipt (act, invoice) meaning VAT accounting method was filled in automatically, you need to use the information register setting Item accounting accounts(chapter Directories- subsection Goods and services- reference book Nomenclature).

To automatically fill out Section 7 of the VAT tax return in the program and create a register of documents confirming the validity of the application of tax benefits in accordance with the letter of the Federal Tax Service of Russia dated January 26, 2017 No. ED-4-15/1281@ (hereinafter referred to as the Register of Supporting Documents), in the item setup ( chapter Directories- subsection Goods and services- reference book Nomenclature) for the corresponding item in the field % VAT need to set value Without VAT(Fig. 1).

Rice. 1. Indication of the transaction code not subject to VAT

After that, in the field that opens Operation code you must indicate the code of the exempt transaction in accordance with Appendix No. 1 to the procedure for filling out the VAT tax return, approved. by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@ (as amended on December 20, 2016).

Since the Register of Supporting Documents provides for the indication of not only the transaction code, but also the type (group, direction) of a non-taxable transaction, the required value of the type (group, direction) can be entered by opening the appropriate form for the selected transaction code (Fig. 1). Let us recall that the indication of the group (type, direction) in the absence of regulatory clarifications is established by the taxpayer independently, based on his own ideas and ease of use.

The procedure for filling out Section 7 of the VAT tax return and the need to submit the Register of supporting documents depends on whether the transaction is:

• exempt from taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
• not recognized as an object of taxation in accordance with paragraph 2 of Article 146 of the Tax Code of the Russian Federation;
• The territory of the Russian Federation is not recognized as a place of sale of goods (works, services) in accordance with Articles 147 and 148 of the Tax Code of the Russian Federation.

In this regard, it is necessary to put the following flags in the form that opens for the corresponding operation code:

• in line The transaction is not subject to taxation(Article 149 of the Tax Code of the Russian Federation) - if this operation is not subject to taxation (exempt from taxation) in accordance with Article 149 of the Tax Code of the Russian Federation. In this case, according to clause 44.2 of the Procedure for filling
  Section 7 of the declaration will generate indicators in columns 3 and 4;
• in line Included in the register of supporting documents- if a transaction that is not subject to taxation (exempt from taxation) in accordance with paragraph 2 or paragraph 3 of Article 149 of the Tax Code of the Russian Federation falls under the concept of a tax benefit, taking into account paragraph 1 of Article 56 of the Tax Code of the Russian Federation and paragraph 14 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33. If the flag is checked, this operation is included in the Register of supporting documents.

If the transaction being carried out is not subject to VAT due to the fact that the place of sale of goods (work, services, property rights) is not recognized as the territory of the Russian Federation in accordance with Articles 147 and 148 of the Tax Code of the Russian Federation, then it is necessary to indicate the transaction code in accordance with Appendix No. 1 to the procedure for filling out the tax VAT declarations, approved. by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@ (as amended on December 20, 2016) in the corresponding agreement with the counterparty (section Directories- subsection Purchases and sales- reference book Treaties).

Accounting for non-taxable transactions

Shipment of frames for corrective glasses to the buyer LLC "Trading House" (operations: 2.1 "Shipment of frames for corrective glasses to the buyer LLC „ Trading House""; 2.2 "Write-off of the cost of goods sold") is registered in the program using the document Sales (deed, invoice) with the type of operation Goods (invoice)(chapter Sales- subsection Sales).

In accordance with subparagraph 1 of paragraph 3 of Article 169 of the Tax Code of the Russian Federation, when performing transactions that are not subject to taxation (exempt from taxation), invoices are not drawn up. Therefore, the accounting system document Invoice issued Issue an invoice Sales (deed, invoice) not used.

After posting the document, the following accounting entries are entered into the accounting register:

Debit 90.02.1 Credit 41.01 - for the cost of sold frames for corrective glasses for each product item; Debit 62.01 Credit 90.01.1 - for the sale price of frames for corrective glasses for each item.

Since imported frames for glasses are sold, entries on the number of frames indicating the country of origin and the customs declaration number are entered in the debit of the auxiliary off-balance sheet account of the customs declaration.

To registers:

• VAT sales- a record is entered about the cost of goods exempt from taxation;
• VAT-free transactions Coming for subsequent entry of information into Section 7 of the VAT return;
• Separate VAT accounting- records with the type of movement are entered Consumption.
• - data on documents for this operation is entered to create a Register of supporting documents.

The shipment of frames for corrective glasses to the buyer of LLC "Style" (operations: 2.3 "Shipment of frames for corrective glasses to the buyer of LLC "Style"; 2.2 "Write-off of the cost of goods sold") is registered in the program using a document Sales (deed, invoice) with the type of operation Goods (invoice) in a manner similar to that given for the sale of goods by Trading House LLC (operations 2.1 and 2.2).

The provision of advertising services to a foreign customer "Honka" (operation 2.5 "Provision of advertising services to a foreign customer "Honka")) is registered in the program using the document Sales (acts, invoices) with the type of operation Services (act)(chapter Sales- subsection Sales).

When performing transactions, the place of implementation of which is not recognized as the territory of the Russian Federation, invoices are not drawn up (letters of the Ministry of Finance of Russia dated 04/16/2012 No. 03-07-08/107, dated 02/17/2009 No. 03-07-08/36). Therefore, the accounting system document Invoice issued is not generated, and hence the button Issue an invoice under the tabular part of the document Implementation (act, invoice) not used.

After posting the document, the following accounting entry is entered into the accounting register:

Debit 62.21 Credit 90.01.1 - for the cost of advertising services in the amount of RUB 127,570.40. (2,000.00 EUR x 63.7852, where 63.7852 is the EUR exchange rate established by the Central Bank of the Russian Federation on the date of provision of the service, i.e. as of 06/10/2017).

To registers:

• VAT sales- a record is entered about the cost of the advertising service provided to the foreign partner.
• VAT-free transactions- a record is made with the type of movement Coming for subsequent making entries in Section 7 of the VAT return.
• Separate VAT accounting- a record with the type of movement is entered Consumption.
• Ruble amounts of documents in foreign currency- a record is entered about the ruble equivalent of the amount reflected in the document Sales (deed, invoice) in EUR, both for determining revenue from sales in accounting and tax accounting (accounting and tax accounting), and for calculating the tax base for VAT.

Since in relation to transactions the place of implementation of which is not recognized as the territory of the Russian Federation, the Register of supporting documents is not formed, an entry in the register Documents on non-taxable transactions is not produced.

Accounting for rental services

In the second quarter of 2017, the organization TF-Mega LLC rented office space from Delta LLC.

The provision of services for renting premises for the second quarter of 2017 (transactions: 3.1 “Service for renting premises for the second quarter of 2017”; 3.2 “Accounting for input VAT on rent for the second quarter of 2017”) is registered using a document Receipt (act, invoice) with the type of operation Services (act)(chapter Purchases- subsection Purchases).

Since the service for renting office space relates to the entire activity of the organization, i.e., both operations subject to VAT and operations not subject to taxation, the amount of VAT claimed by the lessor must be distributed (clause 4 and clause 4.1 of Article 170 of the Tax Code of the Russian Federation ). For this purpose in the document Receipt (act, invoice) in the column Accounts in the tabular part, you should set the VAT accounting method to Distributed.

After posting the document, accounting entries will be generated:

Debit 26 Credit 60.01 - for the cost of the service excluding VAT; Debit 19.04 Credit 60.01 - for the amount of VAT presented by the lessor. At the same time, account 19.04 has a third sub-account, reflecting the method of accounting for VAT - Distributed.

To register VAT presented records with the type of movement are entered Coming with the event Presented by VAT by the Supplier and with a view of movement Consumption with the event VAT is subject to apportionment for the amount of VAT presented by the lessor and subject to distribution.

Simultaneously to the one written off in the register VAT presented the tax amount is entered into the register Separate VAT accounting with a view of movement Coming.

To register an invoice received from the lessor (operation 3.3 “Registration of the lessor’s invoice for the second quarter of 2017”), you must enter the fields Invoice No. And from document Receipt (act, invoice) enter, respectively, the number and date of the incoming invoice and press the button Register. This will automatically create a document Invoice received, and a hyperlink to the created invoice will appear in the form of the base document.

As a result of the document Invoice received an entry will be made in the information register Invoice journal to store the necessary information about the received invoice.

The distribution of the claimed amount of VAT on rental services (operations: 3.4 “Accounting for the amount of input VAT on rent subject to deduction”; 3.5 “Accounting for the amount of input VAT on rent included in the price”) is carried out by the document VAT distribution(chapter Operations- subsection Closing the period- hyperlink Regulatory VAT operations) (Fig. 2).

Rice. 2. VAT distribution. Calculation of sales revenue

To calculate the proportion of VAT distribution, you need to run the command Fill.

After executing this command in the program on the tab Revenues from sales the amount of revenue will be automatically calculated (the cost of shipped goods (work, services, property rights) from activities subject to VAT and from activities not subject to taxation (both exempt from taxation and those whose place of sale is not recognized as the territory of the Russian Federation).

In the program, the proportion indicators for the second quarter of 2017 will be calculated as follows:

• revenue from taxable activities (cost of shipped sunglasses) for the second quarter of 2017, excluding VAT - RUB 387,500.00. (see Example condition);
• revenue from activities not subject to VAT - RUB 293,270.40. (RUB 96,900.00 + RUB 68,800.00 + RUB 127,570.40).

Automatic distribution of the amount of input VAT according to the calculated proportion will be reflected on the tab Distribution document VAT distribution(Fig. 3).

By button Analysis of VAT distribution document VAT distribution You can generate a report and, if necessary, print it.

After completing the document VAT distribution The following entries will be made in the accounting register.

The amount of input VAT on the office space rental service will be transferred from the credit of account 19.04 with the third subaccount Distributed to the debit of account 19.04 with the third sub-accounts:

• Accepted for deduction- in the corresponding share;
• Included in the price- in the corresponding share.

To registers:

• VAT presented- a record with the type of movement will be entered Coming with the event VAT distributed on the amount of VAT presented by the supplier and subject to deduction after distribution.
• savings VAT-free transactions- a record is made with the type of movement Coming, reflecting the amount of VAT related to transactions that are not subject to taxation and, therefore, not accepted for tax deduction.
• Separate VAT accounting- a record will be made with the type of movement Consumption for the amount of VAT presented by the supplier.

Registration in the purchase book of the received invoice for premises rental services for the second quarter of 2017 (operation 3.6 “Presentation for deduction of the amount of input VAT”) is carried out by the document Generating purchase ledger entries(chapter Operations- subsection Closing the period- hyperlink Regulatory VAT operations) using the command Create.

Data for the purchase book on tax amounts to be deducted in the current tax period are reflected on the tab Acquired values.

To fill out a document according to the accounting system data, it is advisable to use the command Fill.

The tabular part of the document will contain information about the purchased service for renting office space for the second quarter of 2017, for which the amount of input VAT presented by the lessor is claimed for deduction in the share calculated on the basis of the generated distribution proportion (Fig. 3).

Rice. 3. VAT distribution

After posting the document, an accounting entry is generated:

Debit 68.02 Credit 19.04 with the third sub-account “Accepted for deduction” - for the amount of VAT subject to deduction for the purchased premises rental service.

To registers:

• VAT presented- for the amount of VAT accepted for deduction, a record with the type of movement is entered Consumption.
• VAT Purchases- an entry is entered for the purchase book, reflecting the acceptance of VAT for deduction on the premises rental service for the second quarter of 2017.

Based on register entry VAT Purchases The purchase book for the second quarter of 2017 is filled out (section Purchases- subsection VAT).

Formation of tax reporting

Formation of Section 7 of the VAT declaration (operation: 4.1 “Creation of records of Section 7 of the VAT declaration”) is carried out by the document Formation of records in section 7 of the VAT return(chapter Operations- subsection Closing the period- hyperlink Regulatory VAT operations) (Fig. 4).

To automatically fill out a document using accounting system data, you need to run the command Fill. When this command is executed, the program automatically:

• transfers into the document the non-taxable transactions reflected in the accounting for the corresponding reporting period;
• will fill in the amounts of input VAT related to each specific transaction (VAT (Column 4) - Straight);
• will redistribute the previously calculated share of input distributed VAT (Fig. 3) between all operations in proportion to the cost of goods sold (work, services, property rights) (VAT (Column 4) - Distributed).

If it is necessary to expand the list of supporting documents for non-taxable (tax-exempt) transactions, then it is necessary to follow the corresponding hyperlink in the column Supporting documents, add the document to the list using the button Add. If there is a need to reflect any additional operation in Section 7 of the VAT return, you should:

• add an operation to the list using the button Add;
• redistribute VAT between all non-taxable transactions using the button Distribute VAT.

After completing the document Generating records in section 7 of the VAT return appropriate entries are made in the register Records of section 7 of the VAT return to form this section of the declaration.

At the same time, expense entries are entered into the register VAT-free transactions.

Thus, in Section 7 of the VAT return for the second quarter of 2017, the following indicators will be automatically filled in:

Let us remind you that according to clause 44.2 of the Procedure for filling out Section 7 of the declaration, when reflecting in column 1 transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, the indicators in columns 3 and 4 are not are filled in (a dash is placed in the indicated columns).

Register of supporting documents(operation 4.2 “Confirmation of tax benefits for VAT”) in the program is generated using the report (chapter Reports- subsection VAT- hyperlink Register to section 7 of the declaration).

Filling done by button Form(Fig. 5).

Rice. 5. Compilation of the “Register of supporting documents” for the second quarter of 2017

Since the letter of the Federal Tax Service of Russia dated January 26, 2017 No. ED-4-15/1281@ does not contain specific instructions as to how exactly this register should be filled out (as a whole for the counterparty or in the context of each operation), the program implements transaction-by-operation filling.

By button Seal you can print this Register of supporting documents for sending to the tax authority. Electronic format for Registry not currently approved.

The fourth section is required to be completed by persons who, during the tax accounting period, carried out transactions for the sale or purchase of goods with confirmed application of a zero interest rate.

To reflect such operations, you need to fill in 4 and , however, the bulk of the data falls into section 4.

The codes of business transactions are written in line-by-line order in the fourth section. Tax bases are indicated for each corresponding code. It is required to register confirmed deductions for transactions subject to the minimum rate, the amount of calculated, unconfirmed and previously accepted tax deductible, which is subject to reimbursement.

In the absence of documentation to confirm the right to a preferential zero rate, the filler prescribes the 6th section and calculates the tax at 10 or 18% (clauses 2-3 of Article 164 of the Tax Code of the Russian Federation). It can be used by the right to deduct tax in the amount paid in the next accounting period.

Otherwise, having presented the necessary documents, in the next accounting period he reflects the transaction codes entered earlier in the 6th section, already in the fourth current declaration (during the period of presentation of documents). At the same time, he can exercise the right to restore previously paid VAT at a rate of 10 or 18%.

The package of necessary documentation to confirm the 0% rate is provided for in Article 165 of the Tax Code of the Russian Federation (clause 9) and is valid in 2017.

To fill out the section page, a standard list of transaction codes approved in accordance with tax legislation is used.

Line-by-line algorithm for entering information

The section contains only 13 lines. The block of the first five lines is repeated according to the number of operations. At the top of the page of the fourth section of the declaration, you need to indicate the TIN and KPP of the filler, indicate the serial number of the page to be filled out.

• Line: 010 – operation codes are written;
• Line: 020 – cost of goods sold or purchased in the past period with a reasonable minimum rate separately for each line 010 and in accordance with the codes;
• Line: 030 – for operations in line 010 separately for each block.
• The amount of tax on the purchase of goods;
• Amount when imported into the Russian Federation;
• The amount paid by the buyer.
• Line: 040 – the amount of tax accrued previously based on the calculation of 18% and 10% based on the absence of supporting documentation in the previous reporting period (line 030 of the 6th section according to the last date);
• Line: 050 – the amount of tax accepted for deduction earlier, due to the absence of supporting documentation in the previous reporting period (line 040 of the 6th section according to the date of the last declaration)
• Line: 060 – transaction codes for returning unsold or defective goods;
• Lines: 070 and 080 - the amount of adjustments and deductions in the conditions of the return of unsold and defective goods for operations in line 060. In line 070 the cost is written, and in line 080 - the amount of VAT accepted in the last declaration for deduction;
• Line: 090 – transaction code for adjusting the price of the product;
• Line: 100 – the amount of price adjustment for its increase according to the transaction code in line 090;
• Line 110 – the amount by which it is reduced by the transaction code in line 090;
• Lines: 120 and 130: – amounts of tax to be reimbursed or paid, calculated in the prescribed manner.

If the tax service identifies inconsistencies with real data, it will require explanations:

• in electronic form, if the declaration was submitted in electronic form;
• on paper - if appropriate.

At the same time, paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation provides for a policy in case of late filing of a declaration in the amount of 5,000 rubles and 20,000 rubles again.

In what cases is line 030 “Tax deductions for transactions for which the validity of applying a tax rate of 0 percent is documented” filled in/not filled in?

VAT return (section 4). In what cases is line 030 “Tax deductions for transactions for which the validity of applying a tax rate of 0 percent is documented” filled in/not filled in? I found information that this line is used only for raw materials, and the tax deduction for non-commodity goods (even if they are purchased for export) is declared in the general manner in section 3 of the declaration, but I did not find any references to the regulatory framework on this issue. Our NI forced us to submit an updated declaration so that the deduction amount for goods sold at a 0% rate would be placed in line 030 of the 4th section and removed from line 120 of the 3rd section. The product sold is a vegetable-fat spread 72%, packaged in packs of 180g. with a label.

Organizations that carry out transactions subject to VAT at a rate of 0 percent must report this in their VAT return. Starting with reporting for the first quarter of 2017, draw up declarations in the form approved

When exporting non-commodity goods, deductions for purchases accepted for accounting after June 30, 2016 are reflected in the VAT return on line 120 of section 3, paragraph 3.

For exporters, the VAT declaration provides:

How to divide goods into raw materials and non-raw materials

An enlarged list of raw materials is in paragraph 10 of Article 165 of the Tax Code of the Russian Federation:

– mineral products;
– products of the chemical industry and other related industries;
– wood and products made from it;
- charcoal;
– pearls;
– precious and semi-precious stones, precious metals;
– base metals and products made from them.

Specific codes of goods that are classified as raw materials must be approved by the Government of the Russian Federation. While there is no such document, you can focus on the groups of goods under the Commodity Classification of Foreign Economic Activity, which are indicated in the letter of the Federal Tax Service of Russia dated August 3, 2016 No. 1-4-05/0021. It should be borne in mind that this letter does not replace the resolution of the Government of the Russian Federation and was intended exclusively for internal use in the tax authorities system.

When does the right to deduction arise when exporting non-commodity goods?

Input VAT on goods (works, services) that are intended for the export of non-raw materials should be deducted in the usual manner. That is, in the quarter when the organization accepts goods (work, services) for accounting and the remaining mandatory deduction conditions are met.

Deductions for purchases accepted for accounting after June 30, 2016 should be reflected in the VAT return on line 120 of section 3. There is no need to wait until the organization ships goods for export and collects documents confirming the zero VAT rate to deduct VAT. This procedure follows from paragraphs and Article 165, paragraph 3 of Article 172 of the Tax Code of the Russian Federation. The Russian Ministry of Finance confirmed this in a letter dated July 13, 2016 No. 03-07-08/41050.

Calculation of VAT payable

When calculating the amount of VAT payable to the budget (reimbursement from the budget), take into account the input tax on goods (work, services) used for export operations on a general basis. It reduces the amount of VAT calculated on activities that are taxed at rates of 18, 10, 18/118 or 10/110 percent. If the difference between the accrued and deductible VAT is positive, it must be transferred to the budget. If this difference is negative, the organization has the right to reimburse the tax from the budget. Moreover, if an organization is engaged only in export operations, then the input VAT accepted for deduction will be reimbursed from the budget in full. This follows from the articles of the Tax Code of the Russian Federation.

Desk inspection

Having received the VAT return and documents confirming exports, the tax office can conduct a desk audit of them, as well as counter-checks of the organization’s suppliers, make requests to the customs authorities, etc. ( ). If the declaration reflects the amount of VAT to be reimbursed from the budget, the tax inspectorate will conduct a desk audit without fail (paragraph 2, clause 1, article 176 of the Tax Code of the Russian Federation).

Based on the results of the desk audit, the tax inspectorate may make one of the following decisions:

The tax inspectorate is obliged to notify the organization in writing of its decision within five days from the date of its adoption (clause 9 of Article 176 of the Tax Code of the Russian Federation).

If the inspectorate decides to refund the tax, then the amount to be refunded is first used to pay off the arrears, pay penalties and sanctions on federal taxes. The inspectorate conducts this assessment independently. This is stated in paragraph 4 of Article 176 of the Tax Code of the Russian Federation.

Based on the organization’s application, the inspection must return the remaining amount of the input tax to the current account or offset against upcoming payments for VAT or other federal taxes (clause 6 of Article 176 of the Tax Code of the Russian Federation).

Application procedure for VAT refund

Without waiting for the end of the desk audit, the organization can reimburse VAT using the application procedure (clause 1 of Article 176.1 of the Tax Code of the Russian Federation). For more information on refunding input VAT, including through a claim procedure, see How to refund VAT if the amount of deductions exceeds the amount of accrued tax.

Deduction for unconfirmed exports

If, after 180 calendar days after the established period, the organization does not collect a package of documents confirming export, operations for the sale of goods (work, services) are subject to taxation at a rate of 10 or 18 percent. This procedure is provided for in paragraph 9 of Article 165 of the Tax Code of the Russian Federation.

In this case, the moment of determining the tax base is the day of shipment (transfer) of goods (work, services) (clause 9 of Article 167 of the Tax Code of the Russian Federation). If the organization subsequently submits to the tax office a package of documents justifying the application of a zero tax rate, then the amounts of VAT paid at a rate of 10 or 18 percent can be deducted (clause 10 of Article 171, paragraph 2 of clause 3 of Article 172 Tax Code of the Russian Federation).

The amount of input VAT, which relates to raw materials, the export of which is not confirmed on time, can be deducted at the time of shipment (clause 3 of Article 172 of the Tax Code of the Russian Federation). Using the same rules, deduct input VAT in other cases in which the deduction of input VAT depends on confirmation of export.

For more information on what to do if the organization has not collected the required package of documents within the prescribed period, see What to do if export VAT has not been confirmed.

How to prepare and submit a VAT return

Olga Tsibizova

Sections 8 and 9

This section is completed by taxpayers and tax agents. An exception is tax agents who sell seized property by court decision, as well as goods, work, services, property rights of foreign organizations that are not tax registered in Russia (Clause and Article 161 of the Tax Code of the Russian Federation). They do not fill out section 8.

Special sections of the declaration

For exporters, the VAT declaration provides:

• section 4 – to reflect the tax in the case where the zero rate is confirmed;
• section 5 – to reflect tax deductions;
• section 6
  • refund the amount of input VAT on goods (work, services) used for the export operation;
  • refuse VAT refund.
• section 4 – to reflect the tax in the case where the zero rate is confirmed;
• section 5 – to reflect tax deductions;
• Section 6 – to reflect tax when the zero rate is not confirmed.

At the same time, exporters of non-commodity goods fill out only sections 4 and 6. In them, they must confirm their right to a zero VAT rate. Since input VAT is deducted by exporters of non-commodity goods on a general basis, they do not need to fill out the lines that reflect the deduction amounts in these sections.

In the same sections, report on exports to member states of the Customs Union. For the purposes of calculating VAT for Russian organizations, the following is equivalent to the export of goods:

• manufacturing of goods intended for export to countries participating in the Customs Union (Appendices 18 to);
• transfer of goods under a leasing agreement, which provides for the transfer of ownership to the lessee, as well as under trade credit or trade loan agreements (clause 11 of Appendix 18 to the Treaty on the Eurasian Economic Union).

How to prepare and submit a VAT return for exporters (sections 4–6)

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Policy of the Ministry of Finance of Russia

Section 4

In section 4, reflect the export transactions for which