VAT return for the 4th quarter of 2021: new form and sample filling

Who files a VAT return?

Value added tax reporting is required to be submitted by:

• Individual entrepreneurs and organizations on the general taxation system.

An exception is provided for taxpayers exempt from paying VAT in accordance with Art. 145 Tax Code of the Russian Federation.

• Importers of goods to the territory of the Russian Federation.

When importing goods into Russia, all individual entrepreneurs and organizations are required to pay VAT and submit appropriate reports, regardless of the taxation system applied.

• Tax agents.

Tax agents for VAT are individual entrepreneurs and organizations purchasing goods from foreign persons who are not registered for tax purposes in the Russian Federation for further sale of this product on the territory of the Russian Federation, as well as tenants of federal and municipal property and property of constituent entities of the Russian Federation. Also, a tax agent is a person who acquires state property and property of persons declared bankrupt (with the exception of individuals who are not individual entrepreneurs).

• Intermediaries issuing invoices with an allocated VAT amount on their own behalf.

Individual entrepreneurs and organizations that are intermediaries (acting on the basis of an agency agreement, commission agreement or mandate) pay VAT based on the remuneration they receive under the specified agreement.

• Individual entrepreneurs and organizations that are not VAT payers, but have issued an invoice with the allocated VAT amount during the tax period.

Individual entrepreneurs and organizations that are not OSNO payers and operate within the framework of special tax regimes (USN, UTII, Unified Agricultural Tax or PSN), but have issued an invoice to their counterparties with the allocated amount of VAT, are required to pay the VAT received from the counterparty to the budget and submit a tax return.

What is required to fill out the declaration for the 4th quarter of 2021

Information for the VAT report for the 4th quarter. 2021 taxpayer takes from the following documents:

• Books of purchases and sales. This is the main source of information on the basis of which the declaration is formed.
• Separate invoices. Data from them is used by businessmen who are not VAT payers, but are required to fill out a declaration if they have issued an invoice with the allocated tax amount.
• Logs of received and issued invoices. Data from these registers are used by taxpayers working in the interests of other persons (agents, commission agents).
• Other accounting and tax registers are used if necessary.

Who does not submit a declaration?

• VAT payers whose income for the last three quarters did not exceed two million rubles (excluding VAT), except for the cases provided for in paragraph 5 of Art. 174 Tax Code of the Russian Federation.
• Individual entrepreneurs and organizations that apply special taxation regimes: simplified taxation system, UTII, PSN and unified agricultural tax (with the exception of the import of goods into the VAT territory).
• VAT payers who do not carry out activities in the reporting period and who do not have cash flows in their current account (instead of a VAT return, they can submit a single simplified return).

How to pass the EUD

Organizations and individual entrepreneurs recognized as taxpayers for one or more taxes, which do not carry out transactions that result in the movement of funds, and do not have taxable objects, submit a single (simplified) tax return (clause 2 of Article 80 of the Tax Code of the Russian Federation and Letter Ministry of Finance dated February 14, 2017 No. 03-02-08/7946).

The form was approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n. Download it at the end of the article.

IMPORTANT!

The deadline for submitting the EUD is no later than the 20th day of the month following the expired quarter (Clause 2 of Article 80 of the Tax Code of the Russian Federation).

The EUD is provided to the Federal Tax Service in one of the following ways:

• in electronic form using software products designed for sending reports;
• in electronic form using a program from the Federal Tax Service (a registered digital signature is required);
• on paper and personally submit to the Federal Tax Service;
• on paper and send by mail (by a valuable letter with a list of the contents).

VAT declaration form

Who can submit a VAT return on paper

Only individual entrepreneurs and organizations exempt from paying this tax and tax agents who are not VAT payers can submit value added tax reports in paper form.

Please note that submitting a VAT return on paper while being required to submit it electronically will be equated by the tax authority to failure to submit reports at all, which will entail tax liability and the imposition of penalties.

A single simplified declaration (SUD) is also submitted on paper.

Fines

Penalties for late submission of the VAT return for the 4th quarter of 208 are established by clause 1 of Art. 119 of the Tax Code of the Russian Federation. They vary from 1000 rub. for a small or zero tax amount, up to 30% of the amount indicated in the declaration, if the delay exceeded 6 months.

In addition, an administrative fine in the amount of 300 to 500 rubles may be imposed on officials. according to Art. 15.5 Code of Administrative Offences.

If the delay exceeds 10 days, then the tax authorities have the right to block the payer’s accounts (clause 3 of Article 76 of the Tax Code of the Russian Federation).

VAT return form

In 2021, VAT reporting must be submitted in the form approved by Order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3/ [email protected] (as amended on December 20, 2016).

tax return for value added tax (VAT).

Please note the last 4 digits of the barcode located in the upper left corner of the Cover Page. They should be 0017:

An example of filling out a declaration for the 4th quarter of 2018

The organization (Alpha LLC) in the fourth quarter of 2021 carried out the following operations:

• On October 17, 2018, I received an advance payment from the buyer - RUB 1,652,000. (including VAT 252,000 rubles), issued and registered in the sales book invoice N 123 with transaction type code 02. No shipment was made under this agreement during the reporting period;
• On November 20, 2018, I shipped goods in the amount of RUB 1,062,000. (including VAT 162,000 rubles), issued and registered in the sales book invoice N 124 with transaction type code 01. No advance payment was received for this supply;
• On December 17, 2018, I shipped goods in the amount of RUB 1,416,000. (including VAT RUB 216,000), issued and registered in the sales book invoice N 125 with transaction type code 01. Also on 12/17/2018, an invoice dated 09/21/2018 N 90 was registered in the purchase book for a previously received advance for full amount of delivery with transaction type code 22;
• On October 25, 2018, purchased and accounted for raw materials in the amount of RUB 1,298,000. (including VAT RUB 198,000). No advance payment was made for this transaction. In the purchase book for the fourth quarter of 2021, an invoice dated October 25, 2018 N 102 with transaction type code 01 was registered;
• sold a residential building for RUB 15,000,000. (excluding VAT) with transaction code 1010298. This house was purchased for RUB 12,500,000. (without VAT).

01/14/2019 Alpha LLC submits to the Federal Tax Service of Russia for Moscow No. 27 a VAT declaration for the fourth quarter of 2021. The declaration includes a title page, section. 1, 3, 7, 8 and 9 (clause 3 of the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/).

Title page

Section 1

This part of the report includes summary information on the amounts of VAT calculated for payment or reimbursement.

Section 3

This section can be called “key” for the VAT return. It is here that the amount of tax to be paid or refunded is calculated.

Section 7

Section 8

This part of the report contains a breakdown of tax deductions and is completed based on the purchase book.

Composition of the tax return

The VAT declaration consists of the following sections and sheets:

• Title page

Mandatory for completion by all individual entrepreneurs and organizations submitting the declaration.

• Section 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer”

Also filled out by all payers without exception.

• Section 2 “The amount of tax payable to the budget, according to the tax agent”

To be completed only by tax agents. The number of sections 2 depends on the number of companies in respect of which the payer acts as a tax agent.

• Section 3 “Calculation of the amount of tax payable to the budget for transactions taxed at the tax rates provided for in paragraphs 2–4 of Art. 164 Tax Code of the Russian Federation"

This section is filled out by those individual entrepreneurs and organizations that had transactions during the tax period that were taxed at any rate other than zero.

• Appendix 1 to Section 3 “Amount of VAT subject to recovery and payment to the budget for the reporting year and previous reporting years”

Only those taxpayers who are reinstating VAT previously accepted for deduction when purchasing real estate fill out Appendix 1.

This application is completed once a year and submitted as part of the declaration for the 4th quarter.

• Appendix 2 to Section 3 “Calculation of the amount of tax calculated for transactions involving the sale of goods (work, services), transfer of property rights, and the amount of tax subject to deduction by a foreign organization carrying out business activities in the territory of the Russian Federation through its divisions (representative offices, branches) »

This application is filled out by organizations operating in the Russian Federation through their divisions.

• Section 4 “Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented”

Fill out by individual entrepreneurs and organizations that have documented their right to apply a zero VAT rate.

• Section 5 “Calculation of the amount of tax deductions for transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which was previously documented (not confirmed)”

This section is completed by taxpayers who have the right to apply a zero VAT rate and who have provided documentary evidence of this in previous tax periods.

• Section 6 “Calculation of the amount of tax on transactions involving the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which is not documented”

Procedure for filling out a VAT return

The VAT declaration must be filled out in strict accordance with the filling procedure approved by Order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3/ [email protected] (as amended on December 20, 2016).

Official instructions for filling out a VAT return can be found here.

General requirements for filling out reports

• When filling out on a computer (for those who are required to submit reports electronically), you must use the Courier New font with a height of 16-18.
• When filling out by hand (for those who can submit a declaration on paper), information is entered into the document in capital block letters in black, blue or purple ink.
• Data in the declaration must be entered from left to right, starting from the first cell.
• Empty cells and lines must be filled with dashes.
• All cost indicators are indicated in full rubles.
• Double-sided printing is not allowed, as well as correcting errors in a printed declaration.
• All pages of the declaration must be numbered consecutively in the format 001, 002, etc.