The VAT return form was approved by order of the Federal Tax Service of Russia dated 10/29/2014 No. ММВ-7-3/558, by order of the Federal Tax Service dated 12/20/2016 N ММВ-7-3/696, changes were made to it, which are effective from the 1st quarter of 2017. As of Q3 2017, the report consists of a title page and 12 sections. Only the title page and Section No. 1 are required to be filled out. The remaining sections are filled in if there are necessary conditions.
The title page from 2017 does not need to be stamped.
In 2017, all VAT payers submit electronic VAT returns. A declaration on paper can be submitted by payers of the simplified tax system or UTII in the following cases:
If they paid for the rent of state or municipal property leased from a government body (but not from a state unitary enterprise, municipal unitary enterprise or institution);
If they have paid for the property acquired from the authority (but not from the SUE, MUP or institution);
If they paid to a foreign person who is not tax registered in the Russian Federation, purchased from him for themselves:
or goods, the place of sale of which is the territory of the Russian Federation;
or works (services), the place of sale of which is the territory of the Russian Federation.
In addition, if a VAT-exempt taxpayer has issued an invoice to the buyer with the allocated tax amount, then he is obliged to pay the corresponding amount of tax to the budget. And then he also has an obligation to submit a tax return.
The deadline for submitting the VAT return for the 3rd quarter of 2017 is no later than October 25. It's Wednesday, so there's no deadline. That is, the company will have 25 days (from October 1 to October 25) to Germany WhatsApp Number List submit reports. It's not worth the hassle of giving up. Tax returns will not be accepted before the end of the quarter. Therefore, even if the organization assumes that it will no longer have operations that are subject to VAT, it is still worth submitting a tax return only in October. The sending time cannot be corrected - it is fixed by the telecom operator. If you send a declaration on October 26, the inspectors will consider the reporting submitted late.
The declaration is filled in rubles without kopecks. Indicators in kopecks are either rounded to the nearest ruble (if more than 50 kopecks) or discarded (if less than 50 kopecks).
One of the main sections of the declaration is the third section . All digital indicators for VAT calculation are accumulated here.
To fill in line 010 column 3, you need to take the turnover on the credit of account 90.1.
The debit turnover on account 90.3 will help fill in line 010 of column 5. You can also find the indicator by multiplying the value of line 010 in column 3 by 18%.
By the way! You can easily prepare and submit a VAT return with the help of the My Business online service - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service at the link .
The debit turnover of account 76 "VAT from advances received" falls into line 070 of column 5.
The debit turnover on account 76 "VAT on advances issued" falls into line 090 of column 5.
Line 118 is equal to the credit turnover of account 68 "VAT". Previously, accountants reflected this amount in line 110. You can check yourself in the sales book - line 118 should include the total amount of the book.
The fourth section lists all operations performed that have a zero VAT rate (in accordance with the Tax Code of the Russian Federation) or are not subject to taxation.
The credit turnover on account 19 is reflected in line 120. Also in the form of the 2017 declaration, line 125 appeared, which allocates the amount of VAT from line 120 according to the documents of contractors. In this case, the VAT presented during the capital construction of fixed assets or their liquidation is shown separately. In addition, line 125 shows the VAT that counterparties presented when assembling or disassembling the OS.
Line 130 is comparable to the credit turnover on account 76 “VAT on advances issued”.
The credit turnover on account 76 “VAT from received advances” is still reflected in line 170.
Another new line in the section is line 185. Only for FEZ participants in the Kaliningrad region. In general, organizations participating in the SEZ in the Kaliningrad region fill in lines 110, 041, 042, 115, 185.
Line 190 is equal to the debit turnover of account 68 "VAT" minus the VAT transferred for the previous tax period. Also, this line corresponds to the total amount in the shopping book.