VAT return for the 3rd quarter of 2021: due date and examples of completion

VAT return: what is it? Due date and VAT tax period

According to Art. 80 of the Tax Code of the Russian Federation, the document includes the following data:

• about the object of taxation;
• about income received and costs incurred;
• about sources of income;
• about the tax base;
• about available VAT benefits;
• about the accrued tax amount, etc.

To complete this report, the following sources are used:

• sales and purchase books;
• a journal that records incoming and outgoing invoices;
• invoices;
• tax and accounting registers.

The VAT report should be submitted no later than the 25th day of the month following the reporting quarter (Articles 163, 174 of the Tax Code of the Russian Federation).

The VAT return for the 3rd quarter of 2021 should be submitted to the tax service no later than October 25 of the current year. For this tax period for VAT - for the 3rd quarter of 2021 - the declaration form approved by Order of the Federal Tax Service dated October 29, 2014 No. MMV-7-3/558 is used.

In what form and how to submit a VAT return?

VAT reporting in 2021 is submitted only in electronic form via telecommunication channels. In this case, the organization must enter into an agreement for the provision of such services with a special operator of electronic document management. It is necessary to obtain a certified electronic signature key of the taxpayer in advance. The procedure for preparing for electronic sending takes up to 10 days.

A report sent to the Federal Tax Service in paper form is treated as if it was not submitted. But there are some exceptions to this rule: a paper version of the VAT return may be submitted by business entities that are legally exempt from paying tax or are not recognized as VAT payers, as well as some categories of tax agents.

Who is required to submit a VAT return?

Filling out a VAT return for the 3rd quarter of 2021 and submitting it to the Federal Tax Service is mandatory for all payers of value added tax (including tax agents), as well as for persons who are not them, but issue invoices highlighting the amount of VAT .

Such persons include all enterprises that are not exempt from paying tax according to Art. 145 and 145.1 of the Tax Code of the Russian Federation, individual entrepreneurs. After registration with the tax service, they are elevated to the status of a VAT payer, which will cease to apply only upon the transition from the general taxation regime to a special one - UTII, simplified tax system, unified agricultural tax.

Complying with the terms of Art. 145 of the Tax Code of the Russian Federation, persons who import goods through customs from countries included in the Customs Union may receive an exemption from VAT. The Customs Union consists of five countries: the Russian Federation, Kazakhstan, Armenia, Belarus, and Kyrgyzstan.

What does the document form include?

The VAT return form for the 3rd quarter of 2021 includes 12 sections:

The amounts of VAT that are subject to reimbursement or payment for the entire period are reflected.

Designed to provide information by tax agents on VAT (in accordance with Articles 161 and 174.2 of the Tax Code of the Russian Federation).

IMPORTANT! If during the reporting period the tax agent performed only transactions that should be included in other sections, then Section 2 does not need to be completed.

In the section it is necessary to enter the amounts payable in accordance with Art. 164 of the Tax Code of the Russian Federation (funds received from the sale of goods and services, sales of the company in general and the calculation of VAT on sales; amounts to be restored and receipt of prepayments that require payment of tax in the quarter in which it was received).

Fill out enterprises with a zero tax rate if the justification for applying a 0% rate has already been documented.

Includes data on VAT tax deductions for transactions for which a 0% rate is applied.

You should provide information about tax deductions for transactions for which the 0% rate has not been confirmed.

Transactions exempt from value added tax under the current legislation of the Russian Federation are listed.

ATTENTION! Transactions exempt from VAT should not be confused with transactions to which a 0% rate is applied!

They include information on invoices reflected in the books of purchases and sales and taken into account when determining VAT payable (reimbursable) for the period.

Contains information on invoices for agency and intermediary operations and taken into account when calculating VAT for the period.

Contains information from invoices with allocated VAT, which in certain cases were issued by a seller who was not liable to pay tax.

Tips for completing a VAT report

When a taxpayer carries out transactions that are subject to VAT, completing the second section is mandatory.

If the company carries out operations that are exempt from VAT, then the seventh section must also be included in the declaration. The first section should be completed last. The tax for the taxpayer and the tax calculated for the tax agent are not summed up. They need to be shown in lines 040 and 050 of the first section, respectively.

In the absence of an invoice from the supplier, but with confirmation of the completion of work in court, the use of VAT deduction is impossible: the presence of an officially issued invoice is mandatory for the deduction of value added tax.

To correctly fill out the VAT form for the 3rd quarter of 2021, you must correctly calculate the taxable base and the tax itself.

Features of filling out and submitting a zero VAT return

The zero VAT return for the 3rd quarter of 2021 should reflect information that during the reporting period no business transactions were carried out that entailed the calculation of VAT for payment or deduction.

Even if there are no indicators to present, but there is an obligation to report, the VAT report must be submitted to the Federal Tax Service.

A report with zero indicators is submitted in the following situations:

1. The enterprise or individual entrepreneur did not carry out any business operations during the tax period.
2. Actions were carried out that are not subject to value added tax.
3. The company received an advance payment or part thereof for subsequent deliveries of goods, which will be carried out after more than 6 months.
4. The product was sold outside the Russian Federation.

When submitting a document in this case, you only need to fill out the title page and the first section. In the lines where tax amounts should be indicated, dashes are placed.

Is it possible to make changes to the declaration?

After submitting the declaration to the Federal Tax Service, errors and shortcomings may be identified. The organization is notified of this within 24 hours from the moment the discrepancy is found. In accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, an enterprise is given a period of 5 working days to correct the declaration. If inaccuracies are discovered during a desk inspection, inspectors have the right to demand explanations from the sender, which must also be provided during the same period.

If an error is made in the tax amount, then after making amendments to the Federal Tax Service, an updated declaration is submitted.

Also, the taxpayer can independently identify the error before receiving information from the Federal Tax Service based on the results of checking the declaration. You can correct it in the same way - by submitting a clarifying report.

Electronic submission of VAT reporting has a significant advantage, which is that the original document does not need to be completely redone, but only a certain part of it (with an error) can be corrected.

Penalties for violating delivery deadlines

For failure to submit or late submission of a VAT return for the 3rd quarter of 2021, the law provides for the imposition of a fine on the organization in the amount of 5% of the amount for each overdue month, including incomplete months, but not more than 30% of the amount of arrears and not less than 1000 rub. (according to paragraph 1 of Article 119 of the Tax Code of the Russian Federation). If a tax agent violates the deadline for submitting a zero return, he will be charged with a minimum fine of 1,000 rubles.

If the delay in submitting the VAT report is more than 10 days, tax inspectors have the right to block the taxpayer’s bank accounts.

When a declaration is submitted, but its format is unacceptable for submission (in paper form instead of electronic), the fiscal authorities do not accept the report and it is considered not submitted (clause 5 of Article 174 of the Tax Code of the Russian Federation). In this case, the same sanctions are applied to the organization or individual entrepreneur as for failure to submit a report.

In case of prolonged non-payment of value added tax, penalties are added to the total amount of debt in accordance with clause 4 of Art. 108 Tax Code of the Russian Federation. If the tax according to the declaration turned out to be underestimated (not intentionally) and this was discovered by the tax authorities during the audit, the fine will be 20% of the underpayment (clause 1 of Article 122 of the Tax Code of the Russian Federation). If a taxpayer deliberately evades paying VAT, then in accordance with clause 3 of Art. 122 of the Tax Code of the Russian Federation, an additional 40% of the hidden amount of the debt is collected from the company.

At the same time, all information on the debtor is sent to law enforcement agencies so that the legal entity can be held accountable under Art. 106 of the Tax Code of the Russian Federation.

A VAT return is a reporting form that is required to be filled out and submitted by all organizations and individual entrepreneurs that work with VAT and/or issue invoices with the allocated tax amount. The document is submitted to the fiscal authorities at the location of the reporting entity quarterly. The deadline for submitting VAT reporting for the 3rd quarter is October 25, 2021. The document consists of 12 sections. It is submitted in electronic format. Only certain categories of tax agents have the right to submit a paper version of the declaration. The VAT form for the 3rd quarter of 2021 is standard. If the company did not carry out any business operations during the tax period, a report with zero indicators is submitted to the fiscal service. If the report is not submitted on time or is not submitted, a fine will be imposed on the company.

Who is obliged to take

The reporting form of the VAT return for the 1st quarter of 2021 is submitted to the territorial tax inspectorates (IFTS) at the place of registration. The following categories of taxpayers must submit it (clause 5 of Article 174 of the Tax Code of the Russian Federation):

1. Business entities paying VAT. These include legal entities and individual entrepreneurs on the main taxation system. Persons using the Unified Agricultural Tax also submit a declaration, with the exception of those who are exempt from paying value added tax.
2. Organizations that are tax agents.
3. Legal entities are intermediaries who do not pay value added tax, but at the same time highlight the amount of this tax in invoices.

Responsibility

If an accountant for some reason does not file a VAT return or sends it late, the company will be fined. An amount of sanctions equal to 5% of the accrued tax is charged for each “overdue” month, and even for incomplete ones. The maximum possible fine is 30% of the arrears, the minimum is 1,000 rubles.

If within 10 days after the deadline for submitting the report it is not submitted, the Federal Tax Service has the right to block the accounts of the violator.

The tax authorities will not accept the declaration if it is submitted in an unspecified format (electronic filing is mandatory for almost all taxpayers). Tax officials regard this as failure to submit a report.

Who can fail

Economic entities on special taxation systems - simplified tax system, PSN, UTII, unified agricultural tax - that do not pay VAT do not submit a declaration for both the 1st quarter of 2021 and for other periods.

Even organizations whose total profitability is no more than 2 million rubles do not report to the Federal Tax Service. excluding value added tax. Income is summed up for the 3 quarters preceding the reporting date (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Taxpayers who did not conduct financial and economic activities in the reporting period and did not use funds in their current accounts do not submit a VAT report either.

When to take it in 2021

Let's present the deadlines for submitting value added tax reporting data in 2021 in the form of a table:

Which form to use

The VAT rate has changed since January 1. Now the value added tax in the Russian Federation is 20%. In this regard, the Federal Tax Service also changed the reporting forms. For reporting in 2021, use the new declaration form with updated tax rates. The register was approved by Order of the Federal Tax Service No. ММВ-7-3/ [email protected] dated 10.29.2014 as amended on 12.28.2018. Changes to the legislation were made by Order of the Federal Tax Service No. SA-7-3/853 dated December 28, 2018.

The value added tax declaration is submitted only electronically through specialized electronic document management programs and telecommunication channels.

The exception is individual entrepreneurs and institutions that are exempt from the obligation to remit VAT. This category of taxpayers has the right to submit a report in paper form.

General requirements for the report

A sample for filling out the 2021 VAT return is formed strictly in the prescribed form and according to the regulations established by the current edition of Order No. MMV-7-3 / [email protected]

The report includes a title page, which is found in any reporting form, and 12 sections. Of all the blocks, only the first section is mandatory, since it reflects data on the location of the taxpayer (OKTMO), the total amount of VAT payable to the budget, and the budget classification code to which the contribution will be distributed.

For tax reporting, double-page printing is not permitted, meaning information must be presented on the front side of each sheet. It is prohibited to staple the declaration in such a way that the sheets are damaged (with a stapler, stitching, etc.).

All values ​​are indicated on each line with a capital letter in Courier New font from 16 to 18 sizes. Those who provide paper reports must enter the indicators in the same way, using a black, blue or purple pen. Letters must also be printed. Data is entered from the left edge, empty cells are filled with a “-” sign.

Reported amounts must be whole. If in accounting the indicators are reflected in kopecks, then in the report they are rounded to full values: less than 50 kopecks are discarded, more are added.

Correction of errors and inaccuracies, as well as the use of various corrective means, is prohibited. Pages are numbered from the first, title page and in order.

Step-by-step instructions for filling out

Step-by-step instructions and an example of filling out a VAT return in 2021 will help you present in detail correctly generated reporting data on value added tax. To draw up a declaration, a specialist needs to fill out the blocks.

1. Title page. This part accumulates general information about the taxpayer and the reporting period. The TIN and KPP are written at the top, which are then displayed on each sheet of the declaration. The full or short name of the reporting organization and the adjustment number are indicated. If the report is initial, then the adjustment number is 0. Then the tax office coding, the index at the place of registration in accordance with Appendix 3 of the Filling Out Procedure (for general cases - 214), the reporting year and the tax period code (for the 1st quarter of 2021 - 21) are entered. The specialist also needs to indicate his contact number and the coding of the type of economic activity. Let's look at which OKVED code to put in the VAT return for the 1st quarter of 2021. The value can be found either in an extract from the territorial statistical body, which is issued to each economic entity, or from Rosstat Order No. 14-st dated January 31, 2014. Finally, the full last name, first name and patronymic of the manager or other authorized person and the date of submission of the report are written down. The document is certified by the signature and seal of the manager in case of filing a declaration on paper or by an electronic digital signature for online reporting.

2. Section 1. In line 010 enter the taxpayer’s OKTMO, in 020 - KBK for the transfer of value added tax. In field 030 indicate the amount of VAT to be transferred to the budget, individual entrepreneurs and organizations operating under clause 5 of Art. 173 of the Tax Code of the Russian Federation, in 040 - legal entities paying tax on a general basis.

3. Section 2. Only tax agents enter information into it.

Appendix 1 to Section 3 is formed by VAT payers who restore the contributions paid when purchasing a property.

Appendix 2 to Section 3 consists of foreign companies operating in Russia through permanent representative offices.

5. Section 4. This block is intended for individual entrepreneurs and institutions that have received or confirmed the right to apply VAT at a rate of 0%.

6. Section 5. Similar to Section 4, only for those taxpayers who have previously confirmed a value added tax benefit.

7. Section 6. To be completed by those organizations that during the reporting period carried out transactions with VAT at a rate of 0%, but did not confirm the benefit.

8. Section 7. Information indicates institutions that carried out tax-free transactions.

9. Section 8 and appendices thereto. This part reflects the data indicated in the purchase book for those transactions for which the right to deduction appeared during the reporting period:

• line 005 indicates the transaction number;
• in 010 - its code;
• in 020 - invoice number;
• in 030 - the number when the payment document was generated;
• in fields 040 to 090 similar data on adjustment and correction invoices is entered;
• in 100 and 110 - details of the payment order;
• in 120 - the date when the products were registered;
• in lines 130, 140 - INN and KPP of the seller, intermediary;
• in field 160 the currency code is entered (for payments in national currency - 643);
• in 170 - funds, including value added tax, transferred to the seller for the purchase;
• in 180 - separately the value of VAT;
• the results are summarized in cell 190.

Appendix 1 to Section 8 is formed in the case of filing an updated declaration, which is drawn up if changes and adjustments were made to the purchase book after the reporting period.

10. Section 9 and appendices thereto. A part similar to block 8 for transactions from the sales book. The lines are filled in the same way as in the previous section. The exception is fields from 170 to 190, which indicate the cost of products without the tax burden at rates of 20%, 18%, 10% and 0%, and in cells 200, 205, 210 the amount of VAT is allocated at the corresponding rates. The results for this part are summarized in lines 230, 235, 240 and 250 for amounts without tax, and in 260, 265, 270 - the result for VAT. Line 280 contains the amount corresponding to the amount of exemption from contributions.

Appendix 1 to Section 9 indicates the data of the updated declaration when making adjustments to the sales book after the end of the tax period for which the taxpayer has already reported and confirmed the figures with primary documents.

11. Section 10. Block for intermediaries whose invoices indicate value added tax.

12. Section 11. Here you enter detailed information and details on documents from the previous block.

13. Section 12. This part reflects information on individual entrepreneurs and legal entities that are under special taxation regimes (clause 5 of Article 173 of the Tax Code of the Russian Federation), but at the same time sent invoices with allocated VAT.

An example of filling out a declaration for Corrugated Tara LLC

As an example, let’s look at the operations of the organization Corrugated Tara LLC, which produces corrugated cardboard, and find out how they will be reflected in the VAT return.

The initial data is as follows:

• in the 3rd quarter, products were sold in the amount of 2,714,000 rubles, including VAT (rate 18%);
• the goods were shipped to one buyer;
• raw materials were purchased from a supplier in the amount of 980,000 rubles (including VAT 18%);
• an advance was received in the amount of 2,500,000 rubles for goods taxed at a rate of 18%,
• in the previous quarter, VAT was charged on advances in the amount of RUB 302,000.

Title page

To fill out the title page, you should indicate the INN and KPP of the company at the top of it, which will be duplicated on each subsequent page. Entrepreneurs do not indicate checkpoints. All unfilled cells must have dashes.

Next, the filling algorithm will be as follows:

• In the “adjustment number” field for the first submission of the report, indicate “0”; when submitting an update (if necessary), indicate “1”, “2”, etc. (depending on how many times the corrective declarations will be submitted ).
• The tax period code for the 3rd quarter is 23.
• Indicate the reporting year - 2021.
• 4-digit tax authority code: the first 2 digits are the region code, the remaining 2 digits are the tax office code.
• The code at the place of registration depends on the status of the legal entity and is taken from Appendix 3 of Order No. MMV 7-3/558. Since in our example the company is a resident of the Russian Federation and does not belong to large payers, the code for it is 214.
• Company name without abbreviation, skipping a cell between words.
• Code of economic activity - they are approved by Order of Rosstandart dated January 31, 2014 No. 14-Art.

Next, you need to indicate how many sheets the report is submitted on, and the person responsible for its preparation. If the report is submitted on paper, please include a date, signature and stamp.

Completing section 1

When filling out this section, please indicate line by line:

• Field 010 - territorial OKTMO.
• Field 020 - KBK tax.
• Field 030 - tax payable, calculated in accordance with clause 5 of Art. 173 of the Tax Code of the Russian Federation (for our example, a dash must be entered in this field).
• In cell 040 we enter the results of section 3.
• The amount in field 050 is formed by the totals of sections 3, 4, 5, 6. In our example, this information is not filled in, since there will be no VAT refund from the budget for the 3rd quarter.
• Fields 060, 070, 080 must be filled in only for companies that are participants in investment partnerships (for them, code 227 is indicated on the title in the field at the place of registration). In our example, these fields are crossed out.

Section 2 of Corrugated Tara LLC is not completed because it is not a tax agent.

Completing Section 3

Let's start drawing up the most important part of the declaration: this is the key section for our example. To fill its cells, we take our initial data:

• In fields 010-040 we indicate the tax base for the 3rd quarter. In our example, product sales were only at a rate of 18%, so only field 010 should be filled in. In the remaining cells we put dashes. Our tax base is 2,300,000 rubles, VAT 18% on it is 414,000 rubles.
• In cell 070 we indicate the amounts of advances received for future deliveries of products. As we remember, in the 3rd quarter an advance payment for future deliveries in the amount of RUB 2,500,000 was received in the settlement account of Corrugated Tara LLC. VAT on advances is calculated at the estimated rate. In our case - 18/118, which will be 381,356 rubles.
• In cells 080 to 100 indicate the tax that is subject to restoration. Corrugated Tara LLC did not have such amounts in the 3rd quarter, so we cross out the corresponding cells.
• Lines 105-109 show the implementation adjustments. We don’t have such amounts either.
• Boxes 110 and 115 are intended for VAT calculated during the customs declaration of goods. In our example there were no such operations.
• The total amount of VAT payable must be indicated in field 118. For our example: 414,000 + 381,356 = 795,356 rubles. This same figure will be the bottom line in our sales book for the 3rd quarter.

The second part of section 3 is filled out on the basis of deductions supported by documents. When forming indicators, one should be guided by Art. 171, 172 of the Tax Code of the Russian Federation.

Algorithm for filling out the second part of section 3:

• Lines 120-185 are filled in based on data from the purchase book. In our example, in field 120 it is necessary to indicate the tax that the company paid when purchasing raw materials - 149,492 rubles.
• In field 170, indicate the amount of tax for advance VAT, accepted as offset in the 3rd quarter, but accrued in previous periods. According to the conditions of the example, we accept previously accrued VAT for offset - 302,000 rubles.
• In field 190 we present the total amounts of VAT that are taken for deduction. The sum of lines 120-185 was 451,492 rubles.
• Line 200 reflects the amount of VAT payable, calculated according to the formula: line 118 - page 190 (if this difference is ≥0). For our example in numbers it will look like this: 795,356 – 451,492 = 343,864.
• If the difference between lines 118 and 90 were negative, the result should be indicated in field 210. This means that this amount should be returned from the budget.

VAT return for 2021-2019 - form and sample

There will be no delay - the deadline for reporting is a working day and does not add extra time for preparing and sending the report. What is the deadline in October when submitting the VAT return for the 3rd quarter of 2021? We will tell you in our article whether its form has changed, as well as who fills out which sections.

We take into account changes in legislation when filling out the VAT return for the 1st quarter. 2021

When selling scrap and hides on the domestic market to organizations or individual entrepreneurs, the taxpayer-seller will reflect the issued invoices, incl.

adjustments without indicating VAT amounts in the sales book and in the purchase book (for example, when the cost of goods decreases), indicating new transaction codes (33 or 34) proposed by the tax service in the Letter dated January 16, 2019 N; the same codes will be reflected in Sections 8 and 9 VAT returns.

First of all, let us remind you that from 01/01/2019

Other sections of the declaration

Corrugated Tara LLC did not sell goods with a zero VAT rate in the 3rd quarter, so there is no need to fill out sections 4-6.

Section 7 provides information on operations:

• not subject to VAT,
• conducted outside the Russian Federation,
• advances for the supply of goods whose production is characterized by a long production cycle.

In our example, such operations were not carried out, so we also skip this section and move on to the next one.

Filling out section 8 of the VAT return

This section is filled out based on information from the purchase book for invoices received in the 3rd quarter. The total VAT amount indicated in this tax register will reduce the tax payable.

Line-by-line filling is performed in the following order:

• Cell 001 - all cells are crossed out since the declaration is being submitted for the first time. This field must be filled in only in case of an updated report.
• Cell 005 is the transaction number in the purchase book.
• Cell 010—operation type code. In our example, goods were shipped corresponding to code 01 (Appendix to the order of the Federal Tax Service of the Russian Federation dated March 14, 2016 No. ММВ-7-3/). In the purchase book this is column 2.
• Field 020 reflects the invoice number presented by the seller.
• The invoice date is reflected in cell 030. In the purchase book this is column 3 (the invoice number is also given here).
• If the invoice was subsequently corrected or adjusted, information on it should be entered in fields 040-090.
• In fields 100 and 110 you should indicate the number and date of the payment order corresponding to the invoice.
• Cell 120 reflects the date of receipt of goods.

Next, you need to fill in information about the seller:

• In field 130 - INN/KPP of the seller, taken from his invoice. In the purchase book this is column 10.
• Field 140 is intended to indicate information about the intermediary. We did not have any intermediary operations.
• Field 150 contains information from the customs declaration. Since our product was purchased in the Russian Federation, we put a dash.
• In cell 160 indicate the currency code. For Russian rubles - 643.
• Fields 170 and 180 indicate the purchase price and VAT, respectively, indicated on the seller's invoice. These lines are filled in with kopecks. Information for these fields must be taken from columns 15, 16 of the purchase book.

• Column 190 indicates the total data on the VAT presented in the purchase book for deduction.

To correctly fill out sections 8 and 9 of the report, we recommend that you first check mutual settlements with counterparties. If, after submitting the report, tax authorities find discrepancies, tax deductions will be excluded from the declaration.

Filling out section 9 of the VAT return

This part of the report includes information from the sales ledger. The data is taken from invoices issued by Corrugated Tara LLC, VAT on which increases the company’s tax base for the 3rd quarter.

In this section, it is necessary to reflect the amount of the advance received against future shipment of goods and the corresponding VAT.

Let's move on to line-by-line filling:

• Field 001 is not relevant for the initial filing of the declaration, so we put a dash.
• In fields 005 and 010 we enter the transaction number and transaction type code from column 2 of the sales book.
• In cells 020 and 030 we indicate the number and date of the invoice presented to the buyer.
• Information in field 035 is entered from the customs declaration.
• Fields 040 to 090 are filled in in case of correction or adjustment of the invoice.
• In cell 100 indicate the buyer’s INN/KPP.
• Cell 110 provides information about the intermediary. In our case, we put a dash.
• In fields 120 and 130 indicate the date and number of the payment order (column 3 of the sales book).
• In field 140 we indicate the payment currency code, for the Russian ruble - 643.
• Cells 150 and 160 reflect the sales amount including tax in the invoice currency and in rubles. Since in our example the transaction was made in rubles, we did not fill out line 150. The amount for this field is taken from the invoice and entered with pennies.

• In cells 170-190 you should enter the sales amount excluding VAT (separately for each rate). In our example, the sale was carried out at a rate of 18%, so we fill in only field 170 and indicate the amount of RUB 2,300,000.
• In fields 200, 210 and 220 indicate the amount of tax on issued invoices. For our company, you only need to fill out the line 200 - 414,000 rubles.

For each subsequent sale, Section 9 is filled out in the same way, only the number and date of the transaction in the sales book, information about the buyer and the amount of the transaction are changed.

To reflect the advance payment, you need to enter code 02.

To generate sales totals, fill in the following lines:

• 230-250 — total sales cost without tax (for each rate separately);
• 260-280 — final VAT separately for each rate.

Features of the formation of sections 10-12 of the VAT return

Sections 10 and 11 need to be completed only by commission agents, agents, developers and freight forwarding companies. Data for their registration should be taken from the invoice journal.

Section 12 is formed by VAT non-payers, as well as companies that are exempt from paying it, but still issue VAT invoices. In our example, these sections are left blank.

A sample VAT return for the 3rd quarter of 2021 can be downloaded here .

New requirements of the Federal Tax Service for filling out a VAT return when selling scrap metal

Let us remind you that the form of this report was approved by order of the Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558. Also see.

“This category does not reflect the sale of scrap metal in the VAT return in 2021 in Section 3, since the tax base is not established. But there are three exceptions:

1. para. 8 clause 8 art. 161 of the Tax Code of the Russian Federation (loss of the right to exemption from the duties of the payer or to a special regime);
2. para. 7 paragraph 8 art. 161 of the Tax Code of the Russian Federation (inaccurate entry by the payer-seller in the “primary” of the phrase “Without VAT”);
3. sale of these goods to ordinary individuals without individual entrepreneur status.

At the same time, transactions with scrap metal must be reflected in the sales book, as well as Sections 1 and 9 of the VAT return. When issuing adjustment invoices - in Section 8. Now about how to fill out a VAT return with scrap metal to tax agents as paying buyers.

3, 5, 8, 12 and 13 tbsp. 171 Tax Code of the Russian Federation)

Purpose of sections of the declaration

The table below contains general information on all modules of the declaration, as well as the conditions under which they need to be filled out.

Additional appendices are provided for sections 3, 8, 9 of the report.

Procedure for filling out a VAT return in 2021

The declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

• Invoice No. 5 dated February 12, 2019 was received in the amount of 5,600 rubles, including VAT 854.24 rubles. Furniture according to this document was accepted for accounting on February 12, 2019. The Tax Code of the Russian Federation allows VAT to be deducted within three years after the goods are accepted for registration (clause 1.1. clause 1 of the Tax Code of the Russian Federation).
• Stationery was purchased in the amount of 1,500 rubles, including VAT of 228.81 rubles (invoice No. 1 dated 06/02/2018).
• Equipment sold for the amount of 40,000 rubles, including VAT of 6,101.69 rubles (invoice No. 19 dated 04/11/2018).

It is necessary to fill out the title page and section 1 of the declaration.

VAT return for the 2nd quarter of 2021: procedure for filling out, typical errors, fines

Attachments to these sections are needed only for updated declarations.

If at the end of the quarter VAT is refundable, then in line 050 of the declaration you need to indicate the amount of tax from line 210 of section 3, and line 040 will be empty.

If the company is a VAT tax agent, then Section 2 must be completed. If transactions not subject to VAT were carried out during the tax period, then Section 7 must be completed. Sections 10, 11 are completed and submitted by intermediaries, and sections 4-6 - by exporters.

To check the correctness of filling out the declaration

VAT declaration 2021 completion rules

Deadlines for filing a VAT return in 2021

• Who fills out which sections?
  Zero VAT return
• Table 2. Sections of the VAT return
• Instructions for filling out the main sections
  Sections 8-12
• Table 3.
  Codes for the place of submission of the VAT return (Appendix No. 3 to the procedure for filling out the declaration)
• Title page Table 3. Codes for the place of submission of the VAT declaration (Appendix No. 3 to the procedure for filling out the declaration)

Results

The VAT return for the 3rd quarter of 2021 must be sent to the inspectorate electronically via TKS no later than October 26.
The minimum set of declaration sheets consists of a title page and section 1. The remaining sections and appendices are filled out if data is available (if relevant operations are carried out in the reporting quarter). If there is no data to fill out, you will still have to report using a zero declaration. Otherwise, a fine cannot be avoided. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Filling out a VAT return for 2021

Let us remind you that the form of this report was approved by order of the Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Also see “VAT return: due dates in 2021”. This category does not reflect the sale of scrap metal in the VAT return in 2021 in Section 3, since the tax base is not established. But there are three exceptions:

1. sale of these goods to ordinary individuals without individual entrepreneur status.
2. para. 7 paragraph 8 art. 161 of the Tax Code of the Russian Federation (inaccurate entry by the payer-seller in the “primary” of the phrase “Without VAT”);
3. para. 8 clause 8 art. 161 of the Tax Code of the Russian Federation (loss of the right to exemption from the duties of the payer or to a special regime);

At the same time, transactions with scrap metal must be reflected in the sales book, as well as Sections 1 and 9 of the VAT return.

When issuing adjustment invoices - in Section 8. Now about how to fill out a VAT return with scrap metal to tax agents as paying buyers.

What dates should I focus on when submitting VAT reports for the 3rd quarter?

The Tax Code of the Russian Federation provides for two reporting dates for different types of VAT reporting.
No later than the 20th and 25th of the month following the reporting quarter, all VAT reporting must reach the tax authorities. For most payers, the deadline for VAT reporting date for the 3rd quarter is October 26, 2020 (transferred from the weekend according to clause 7 of Article 6.1 of the Tax Code of the Russian Federation). Find out what VAT reporting needs to be prepared based on this reporting date from the figure below:

Most reporting entities submit a VAT return for the 3rd quarter of 2021 using form 1151001 - it must be sent to the TKS inspectorate no later than 10/26/2020.

In addition to the above declarations, other types of VAT reporting for the 3rd quarter of 2021 must be submitted to the tax office no later than October 20, 2020:

Some will have to report on only one declaration form within the specified time frame, while others will be required to submit several different VAT reports to the controllers. It depends on:

• what operations were carried out during the reporting period;
• what reporting obligations do tax legislation provide for such cases.

There are other nuances. For example, when importing goods from EAEU member countries, a declaration on indirect taxes must be submitted in the month following the month in which the imported goods were registered. That is, if goods are regularly imported, reporting must be submitted monthly. And in the absence of such operations of a company or individual entrepreneur, there is no need to submit this type of VAT reporting to the tax authorities.

material who is required to prepare an invoice journal .

If the VAT return for the 3rd quarter of 2021 does not reach the controllers on time, this may result in a fine.

Find out more about the amount of the fine for late filing a VAT return here .

How to fill out a VAT return

The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.

Tax inspectorate code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website. The name of the business entity corresponds exactly to the name specified in the constituent documentation.

OKVED code - the main type of activity according to the statistical code is indicated on the title page. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.

Contact phone number, number of completed and submitted declaration sheets and applications. The signature of the payer’s representative and the date of generation of the report are affixed to the title page.

WHAT DO YOU NEED TO COMPLETE THE DOCUMENT FOR Q4 2021

You can take data for VAT reporting for the last reporting period of 2018 from the following documents:

• Books of purchases and sales. This is the main source of information on the basis of which commercial information is generated.
• Invoices. They are used by business entities that are not VAT payers, but are obliged to fill out a declaration, since the tax amount was indicated in the invoice.
• Logs of received and issued invoices. They are used by those taxpayers who work in the interests of other persons (agents, commission agents).
• Other accounting and tax registers – if any.