Who is required to submit a declaration and in what form?
All value added tax payers must submit a VAT return for the 3rd quarter of 2021, as well as for other interim periods and at the end of the year. These ranks also include legal entities and individual entrepreneurs who are not registered as VAT payers, but in the current period issued invoices to their counterparties indicating the amount of VAT.
All VAT payers submit a VAT return for the 3rd quarter of 2021 in electronic form. Submitting a report in paper form is regarded as a violation of tax laws and carries administrative penalties. The method of submitting a document on paper is allowed only to VAT non-payers, but in the tax period they are such.
VAT taxpayers
Accountant's calendar for the 3rd quarter of 2021
| Deadline | What we rent | Who rents | In what form | Where do we rent? | Last day of payment | Regulatory document | |||||||
| October 2017 | |||||||||||||
| October 16** | Submission of information to the Pension Fund of the Russian Federation about each insured person working for the policyholder for September 2021. | Organizations and entrepreneurs with employees. | Form SZV-M was adopted by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83P | To the territorial body of the Pension Fund of the Russian Federation. For companies - at the place of registration, for individual entrepreneurs - at the place of residence | Clause 2.2 of Article 11 of the Federal Law of April 1, 1996 N 27-FZ (as amended 07/03/2016 N 250-FZ ) | ||||||||
| October 16** | Payment insurance premiums to the Social Insurance Fund and Pension Fund for | ||||||||||||
| The 20th of October | Declaration of UTII for the 3rd quarter. 2021 | Organizations and individual entrepreneurs carrying out activities for which tax is provided under Art. 346.26 of the Tax Code of the Russian Federation and voluntarily registered as UTII payers. | The UTII Declaration form was approved by Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/ [email protected] ) | To the Federal Tax Service at the place of registration of the company, or at the place of residence of the entrepreneur. | October 25, 2017 | Clause 3 of Article 346.32 of the Tax Code of the Russian Federation | |||||||
| Calculation of 4-FSS (NS and PZ) for 9 months 2017 . | All insurers-employers paying contributions to the Social Insurance Fund from payments to employees, regardless of the organizational and legal form, if the average number of employees does not exceed 25 people. | !!! New form4 FSS installed By Order of the FSS of the Russian Federation dated 06/07/2017 No. 275 | To the territorial body of the FSS. For companies - at the place of registration, for individual entrepreneurs - at the place of residence. | October 16, 2021 (for September 2017) | Federal Law dated July 3, 2017 No. 250-FZ | ||||||||
| Logbook of received and issued invoices for the 3rd quarter of 2021. | Companies and individual entrepreneurs that are not VAT payers, if they receive or issue invoices in the interests of another person in accordance with clause 5.2 of Article 174 of the Tax Code of the Russian Federation | !!! Decree of the Government of the Russian Federation dated August 19, 2017 N 981 provides for | To the Federal Tax Service at the place of registration of the organization, or at the place of residence of the entrepreneur | Clause 5.2 of Article 174 of the Tax Code of the Russian Federation | |||||||||
| the 25th of October | Payment VAT advance payment when applying the simplified tax system for UTII for trading fee for | ||||||||||||
| Calculation of 4-FSS (NS and PZ) in 9 months 2017 for those who report | All insurer-employers paying contributions to the Social Insurance Fund from payments to employees, regardless of their organizational and legal form, Attention! If the average number of employees | !!! New form4 FSS installed By Order of the FSS of the Russian Federation dated 06/07/2017 No. 275 | To the territorial body of the FSS. For companies - at the place of registration, for individual entrepreneurs - at the place of residence | October 16, 2021 (for September 2017) | Federal Law dated July 3, 2017 No. 250-FZ | ||||||||
| VAT for the 3rd quarter of 2021 | All taxpayers using the common tax system. | VAT declaration adopted by order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/ [email protected] in a new edition (approved by order of the Federal Tax Service dated December 20, 2016 No. ММВ-7-3/ [email protected] ) | To the Federal Tax Service at the place of registration of the company, or at the place of residence of the entrepreneur | the 25th of October, November 27*, December 25 (1/3 of the tax amount accrued for the 3rd quarter) | Clause 5 of Article 174 of the Tax Code of the Russian Federation | ||||||||
| October 30* | Payment first monthly advance payment of income tax due in 4th quarter 2021 Payment advance payment for Payment advance payment of property tax | ||||||||||||
| Income tax for 9 months 2017 . | Taxpayers for whom the reporting period is the first quarter, half a year and nine months. | Tax return for corporate income tax, ratified by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/ [email protected] | To the Federal Tax Service at the place of registration. | October 30* | Clause 4 of Article 289 of the Tax Code of the Russian Federation | ||||||||
| Income tax for January-February-March-April-May-June-July-August-September 2017. | Companies that make monthly advance payments of income tax based on the actual profit received for the corresponding month. | Tax return for corporate income tax, ratified by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/ [email protected] | To the Federal Tax Service at the place of registration. | October 30* | clause 3. Article 289 of the Tax Code of the Russian Federation | ||||||||
| Tax calculation for advance payments of property tax for 9 months of 2021. | Organizations that have taxable property on their balance sheet, as specified in Article 374 of the Tax Code of the Russian Federation | !!! New form approved by Order of the Federal Tax Service of Russia dated March 31, 2017 No. ММВ-7-21/ [email protected] | To the Federal Tax Service at the place of registration of the organization | October 30* | |||||||||
| October 30* | Calculation of insurance premiums for 9 months 2017 (both on paper and electronically) | Organizations and entrepreneurs that have employees and charge insurance contributions to the Pension Fund on their remuneration | New form a unified calculation of insurance premiums was approved by Order of the Federal Tax Service dated October 10, 2016 No. ММВ-7-11/ [email protected] | In the Federal Tax Service. For companies - at the place of registration, for individual entrepreneurs - at the place of residence | October 16 (for September) November 15 (for October) December 15 (for November) | clause 7, 10 art. 431 Tax Code of the Russian Federation | |||||||
| October 31 | Payment advance payment of land tax for | ||||||||||||
| Calculation according to form 6-NDFL for 9 months of 2017 . | Tax agents | The calculation form was approved by Order of the Federal Tax Service of Russia dated October 14, 2015 N ММВ-7-11/ [email protected] | In the Federal Tax Service. For companies - at the place of registration, for individual entrepreneurs - at the place of residence. | clause 2 art. 230 Tax Code of the Russian Federation | |||||||||
| November 2017 | |||||||||||||
| 15th of November | Submission of information to the Pension Fund of the Russian Federation about each insured person working for the policyholder for October 2021. | Organizations and entrepreneurs with employees. | Form SZV-M was adopted by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83P | To the territorial body of the Pension Fund of the Russian Federation. For companies - at the place of registration, for individual entrepreneurs - at the place of residence. | Clause 2.2 of Article 11 of the Federal Law of April 1, 1996 N 27-FZ (as amended 07/03/2016 N 250-FZ ) | ||||||||
| 15th of November | Payment insurance premiums to the Social Insurance Fund and Pension Fund for | ||||||||||||
| November 27* | Payment VAT | ||||||||||||
| November 28 | Payment second monthly advance payment payable in 4th quarter 2021 Payment advance payment for | ||||||||||||
| Income tax for January-February-March-April-May-June-July-August-September-October 2017 | Companies that make monthly advance payments of income tax based on the actual profit received for the corresponding month. | Tax return for corporate income tax, ratified by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/ [email protected] | To the Federal Tax Service at the place of registration. | November 28, 2017 | Clause 3 of Article 289 of the Tax Code of the Russian Federation | ||||||||
| December 2017 | |||||||||||||
| December 15 | Submission of information to the Pension Fund of the Russian Federation about each insured person working for the insurer for november 2017 | Organizations and entrepreneurs with employees. | Form SZV-M was adopted by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83P | To the territorial body of the Pension Fund of the Russian Federation. For companies - at the place of registration, for individual entrepreneurs - at the place of residence. | Clause 2.2 of Article 11 of the Federal Law of April 1, 1996 N 27-FZ (as amended 07/03/2016 N 250-FZ ) | ||||||||
| December 15 | Payment insurance premiums to the Social Insurance Fund and Pension Fund for | ||||||||||||
| December 25 | Payment VAT | ||||||||||||
| December 28th | Payment third monthly advance payment payable in 4th quarter 2021 Payment advance payment for | ||||||||||||
| Income tax for January-February-March-April-May-June-July-August-September-October – November 2021. | Companies that make monthly advance payments of income tax based on the actual profit received for the corresponding month. | Tax return for corporate income tax, ratified by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3/ [email protected] | To the Federal Tax Service at the place of registration | December 28th | clause 3. Article 289 of the Tax Code of the Russian Federation | ||||||||
| *Due to the last day for submitting reports falling on a weekend, the report should be submitted on the first working day after it, in accordance with clause 7 of Article 6.1 of the Tax Code of the Russian Federation **Due to the last day for submitting reports falling on a weekend, the report is submitted on the first day after working day (Clause 7, Article 4 212-FZ) | |||||||||||||
Important information for those submitting reports for the 3rd quarter of 2017:
On October 16, 2021, Elena Vitalievna Botova will conduct a free webinar on reporting on the topic “Income Tax. Calculations and payment in 2021" .
You can register HERE
Recording of a webinar on taxation by Elena Vitalievna Botova, which took place on September 26, 2021 on the topic “VAT. Latest changes in legislation and application practice" You can see HERE
RECOMMENDED COURSES:
Taxation using the 1C program: Accounting 8. Analysis and internal control of the financial activities of the enterprise
Practice of reporting for VAT and income tax using the 1C program: Accounting 8.3
Payroll and personnel accounting using the 1C program: Salary and Personnel Management 8
Go to the course catalog>>>
Rules for filling out a paper declaration
As we have already noted, the VAT return for the 3rd quarter of 2021 in paper form is submitted only by VAT defaulters who issued invoices to their counterparties displaying the VAT amount.
Like all reporting, the declaration is filled out in accordance with the requirements of the tax authority. The procedure for generating the document is as follows:
- the document is drawn up with a ballpoint pen with black or blue ink;
- paper VAT declaration for the 3rd quarter of 2021, the form is filled out according to a single approved sample;
- no corrections or use of corrective means are allowed in the document;
- Duplex printing cannot be used.
If the filling requirements are not met, tax inspectors will not mark the acceptance of the document; in this case, the report will be considered not accepted.
VAT return for the 3rd quarter (form)
Indicators that do not coincide with last year
At the end of last year, changes were made to the declaration form. Changes were made by Order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3/ [email protected] “On introducing changes and additions to the appendices to the order of the Federal Tax Service dated October 29, 2014 N ММВ-7-3/ [email protected] ” .
The main changes in the VAT return are related to section 3. There are several of them:
1. The total amount of the company’s calculated tax is filled in line 118 of section 3.
2. In the VAT return in section 3 there is now line 125. It is intended to reflect the VAT presented by contractors during capital construction.
2. In section 3, lines appeared to reflect the tax base and the amount of VAT for companies associated with the customs zone in the Kaliningrad region.
3. In Appendix 1 to Section 3, the terminology has been changed. Instead of “Real Estate Object” the concept “Fixed Asset Object” is now used. And the “Object location address” no longer exists. In the same application, it is no longer required to enter the address of the property for which the tax will be restored for 10 years.
The continuation to section 8 of the VAT return has also changed. There is no longer a 1000 character limit when entering customs declaration numbers.
In continuation to section 8 on line 150, data is entered for all customs declarations.
Section 10 has undergone terminology changes. Instead of “Information on intermediary activities indicated by the commission agent (agent), forwarder, developer,” the subsection is called “Information from invoices received from sellers.”
Changes made to the declaration
| Chapter | Changes |
| Section 3 | Added lines 041, 042, 125 |
| Section 8 | Line 150 contains fields indicating customs declarations from one invoice |
| Appendix 1 to the procedure for filling out the declaration | Operation codes have changed |
Due dates
According to the established requirements of the Tax Service, the VAT return for the 3rd quarter must be submitted by legal entities and individual entrepreneurs no later than October 25, 2021. This day is a working day, therefore the rules for transferring non-working days do not apply.
Table. Deadlines for filing VAT reports.
| Taxable period | Document submission deadline |
| 1st quarter | 25.04 |
| 2nd quarter | 25.07 |
| 3rd quarter | 25.10 |
| 4th quarter | 25.01 |
Amount of tax to be paid to the budget
When filling out a declaration, it is very important to correctly determine the amount of tax paid to the budget.
The tax amount is reflected in section 1 of the declaration. The data in section 1 is reflected at the end of each quarter and is taken from the sales book and purchase book. The amount of tax you must pay to the budget is the difference between the total VAT amount calculated at the end of the tax period and the amount of tax deductions.
The share of VAT deductions from the amount of tax accrued from the tax base should not exceed 88.5% for a period of 12 months.
But it’s even better to focus on the regional indicator. We have made a guide to all regions with a safe percentage of VAT deductions.
If the VAT share exceeds this value, then the tax authorities may be interested in the taxpayer.
There are many cases in the courts about the unreasonable use of VAT deductions. For example, from a recent one - Resolution of the Sixteenth Arbitration Court of Appeal dated 03/06/2017 N 16AP-3774/2016 in case N A15-2703/2016. There, companies removed deductions for transactions that were not of a real nature. As a result, you have to pay more than 5 million VAT and fines and penalties.
Desk inspection
The electronic system for transmitting declarations allows the fiscal authority to carry out audits in more detail and with higher quality; the procedure is simplified, since tax authorities can now reconcile not only control ratios, but also compare information with other tax and accounting reports that are submitted in parallel with the declaration.
Having checked the VAT declaration form completed by taxpayers for the 3rd quarter of 2021, inspectors, based on the fact of discrepancies, issue a requirement to provide clarifications to the declaration. This information, just like the declaration itself, is submitted electronically via the Internet; in paper form, only additional information to the explanations formalized by law can be transmitted.
Tax amount subject to 0% rate
The amount of tax for which the 0% rate is applied is indicated in section 4 of the declaration.
It is very important to correctly fill out line 030 of section 4.
The tax amount is subject to reflection on line 120 if the sum of the values on lines 030 and 040 exceeds the sum of the values on lines 050 and 080, and is calculated as the sum of the values on lines 030 and 040, reduced by the sum of the values on lines 050 and 080.
The tax amount is subject to reflection on line 130 if the sum of the values on lines 030 and 040 is less than the sum of the values on lines 050 and 080, and is calculated as the sum of the values on lines 050 and 080, reduced by the sum of the values on lines 030 and 040.
Line 050 reflects the amount of tax calculated for reimbursement from the budget for the tax period, subject to offset or refund from the budget in the prescribed manner
Updated declaration
Before calculating VAT, how to fill out the declaration for the 3rd quarter and how to submit it to the tax service, you should carefully check all the indicated amounts. If the taxpayer submitted a document and only then discovered an error, he is obliged to submit an updated declaration to the fiscal service.
If the updated version of the document is submitted to the authorities later than the deadline for submitting the report, then the taxpayer will need to reimburse the arrears and penalties. In this case, he can avoid punishment in the form of a fine. If the submitted VAT return for the 3rd quarter of 2017, which can be downloaded from our website, displays inaccurate data that does not affect the amount of tax, then the taxpayer has the right not to submit updated data, as evidenced by Article 81 of the Tax Code of the Russian Federation.
When submitting a declaration to the fiscal service for the second time with updated data, the correction number “001”, “002”, “003”, etc. is indicated on the title page of the document. depending on how often the clarification is submitted.
Similar articles
- Income tax for the 3rd quarter of 2016
- VAT return for the 4th quarter of 2017
- Filling out the VAT return for the 3rd quarter
- Zero VAT return
- VAT return for the 4th quarter of 2017
Examples of new and changed codes
| 1010811 | Sales of goods, the place of sale of which is not recognized as the territory of the Russian Federation | Article 147 of the Code, paragraph 3 of the Protocol |
| 1010823 | Sale of property and (or) property rights of debtors recognized as insolvent (bankrupt) in accordance with the legislation of the Russian Federation | Article 146 of the Code, paragraph 2, subparagraph 15 |
| 1010821 | Implementation of works (services), the place of implementation of which is not recognized as the territory of the Russian Federation | Paragraph 29 of the Protocol |
| 1010235 | Sales of services for the transportation of passengers by public urban passenger transport (with the exception of taxis, including minibuses, as well as services for the transportation of passengers by rail in suburban traffic) | Article 149 of the Code, paragraph 2, subparagraph 7 |
| 1010243 | Sale of shares in the authorized (share) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, securities and derivative financial instruments, with the exception of the underlying asset of derivative financial instruments, subject to taxation with value added tax | Article 149 of the Code, paragraph 2, subparagraph 12 |
How to fill out
By the way, filling out a zero VAT return follows the same rules as reporting with performance indicators. For example, in the lines that you fill out, information is entered from the first cell. And then they put dashes: as many as necessary.
After filling out the title page in the first section, enter the required details: TIN, KPP, OKTMO. Of course, both sheets must be signed and dated.
Below we have provided a sample of a zero VAT return:
