Deadlines for payment of VAT in 2021 (according to the Tax Code of the Russian Federation)

Organizations applying the general taxation regime will have to submit a VAT return for the first quarter of 2021 in an updated format. Thus, at the beginning of 2021, an order dated December 20, 2016 was published on the website of the Federal Tax Service of Russia, according to which a certain list of amendments to the current declaration is expected. However, you should not attach much importance to current innovations. It will be quite enough to study everything carefully and avoid mistakes when submitting reports, because, as you know, the lion’s share of these changes is not aimed at “simplifying” the life of business entities, but, on the contrary, at creating small and large traps, because fines for accountant errors are another source of government revenue. Let's take the text of the document as a basis and try to emphasize the main thing. Well, read and remember...

VAT for the 3rd quarter 2021

What are the changes in the VAT form for the 3rd quarter of 2021?

The VAT return form has not changed. You must report to the Federal Tax Service for the 3rd quarter of 2021 using the declaration form, valid from March 12, 2017 and approved by Federal Tax Service order No. ММВ-7-3/ [email protected] dated October 29, 2014, as amended by Federal Tax Service order No. ММВ- dated December 20, 2016 7-3/ [email protected] The same form was submitted by taxpayers for the 1st and 2nd quarters of 2021.

Who submits VAT for the 3rd quarter of 2021?

VAT returns are submitted by legal entities and individual entrepreneurs, as well as intermediaries recognized as VAT payers. In some cases, the declaration is submitted by those who do not pay VAT (for example, companies using the simplified tax system), if during the reporting period they issued invoices with allocated VAT.

VAT payment deadline for the 3rd quarter of 2021

The VAT payment deadline has not changed. Companies and individual entrepreneurs must pay tax in equal installments in the amount of 1/3 of the total VAT amount for the reporting period. The deadline for making a transfer to the budget is the 25th of each month.

When paying tax, we are guided by the rule (according to clause 7 of Article 6.1 of the Tax Code of the Russian Federation) - if the deadline for paying the tax falls on a weekend or holiday, then it is postponed to the first working day following the weekend.

If you are still late in paying the tax, the fine will be 20% of the amount of the arrears. If intentional non-payment of VAT is proven, the fine will increase and will vary from 20 to 40 percent of the amount of tax payable. Tax officials also have the right to suspend transactions on bank accounts.

You can transfer VAT ahead of schedule: for example, pay the full tax on the due date of the first payment or 1/3 of the tax as part of the first transfer, and the remaining 2/3 of the VAT amount on the due date of the second payment. This scheme will not entail penalties from tax authorities.

We do not recommend postponing the transfer of the entire VAT amount, for example, until the third payment - then the accrual of penalties will definitely not be avoided.

VAT payment deadline for the 3rd quarter of 2021

Special deadlines for VAT payment for the 3rd quarter of 2021

Import from EAEU countries. Separate deadlines for paying VAT are established for taxpayers importing imports from EAEU countries. The transfer of tax to the budget is carried out until the 20th day of the month, which follows the month in which imported products were taken into account. For example, in October 2021, imported goods were registered, and tax will need to be paid no later than November 20.

Purchase from a foreign counterparty. An exception for payment deadlines for VAT tax agents applies in the case of purchasing products from a foreign company that is not registered for tax purposes in Russia. There are special rules for transferring VAT to the budget. The tax must be transferred to the budget on the same day when payment to the foreign counterparty for the transaction occurs.

Incorrectly issued invoice. Special rules apply to individual entrepreneurs and companies that use UTII and the simplified tax system and are thus exempt from tax by law. As a general rule, they should not remit VAT at all. However, in a number of cases, VAT is included as a separate line item in the invoices they issue to customers. Then simplifiers and imputators take on the responsibility of transferring the tax and are obliged to pay VAT in the month following the quarter in which VAT invoices were issued. The deadline is no later than the 25th day of the month following this quarter. The tax is paid in full, without breaking it down into parts. If invoices with allocated VAT were erroneously issued in the 3rd quarter of 2021, the full amount of VAT must be transferred no later than October 25, 2017.

Deadline for submitting the VAT return for the 3rd quarter of 2021

The VAT return is submitted only electronically using Electronic Reporting systems. Submitting a return on paper will be considered equivalent to failure to submit a report.

The declaration is submitted no later than the 25th day of the month following the reporting period. ND for VAT for the 3rd quarter of 2021 must be submitted no later than October 25, 2021. The VAT return is sent to the Federal Tax Service at the place of registration of the parent company or individual entrepreneur.

Late filing of the return will subject the company to a fine of 5% of the tax amount for each full and partial month, starting from the deadline for filing the report. The fine cannot exceed 30% of the tax amount, but cannot be less than 1000 rubles.

There is a practice of imposing a fine for late submission of a zero VAT return. Also, the Federal Tax Service can block a company’s current account for failure to submit VAT tax returns 10 working days after the deadline for submitting the report.

VAT calculation and payment terms

VAT is one of the types of taxes that is transferred by business entities to the federal budget. As a rule, the procedure for calculating VAT does not present any particular difficulties - when selling certain goods or services, an organization or individual entrepreneur who is a VAT payer increases the final cost of goods and services by the VAT rate, and the input tax is reimbursed from the budget.

The procedure and deadlines for paying value added tax are defined in Art. 174 of the Tax Code of the Russian Federation. Payment is made within three months after the end of the reporting quarter, and the amount of tax deducted is divided into three equal parts. If the payment deadline falls on a weekend, the payment date is postponed to the next working day. Since 2008, partial payment of VAT has helped ease the burden on taxpayers.

Payment deadlines in 2021 are made in accordance with the information given in the table below:

Please note that you should pay special attention when filling out the VAT payment details. The main thing is to avoid making any mistakes when filling out the treasury accounts into which the funds will be received:

When filling out a declaration and paying VAT, you need to pay attention to the KBK codes, that is, they stand out:

• special codes for transactions when goods or services are sold on the territory of the Russian Federation;
• when import VAT is applied when working with Belarus or Kazakhstan;
• as well as the BCC separately for all other countries.

KBK table for VAT in 2021:

Deadline for submitting VAT returns and deadlines for paying VAT for the 3rd quarter of 2021.

25.02.2020.

Deadline for submitting 6-NDFL calculations for the 4th quarter of 2021.

All employers (organizations and individual entrepreneurs-employers, being tax agents for personal income tax, are required to submit reports for 4 ...

16.02.2020.

Payment of insurance contributions for January 2021.

Employers-insurers must transfer insurance premiums no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code ...

5.02.2020.

Cancellation of UTII in 2021 - new data

Many entrepreneurs use UTII as a convenient and reliable way to save a significant part of their income. However, the deadline is inevitably approaching...

4.02.2020.

SZVM report due date for January 2021

From January 01, 2021 the SZV-M form is submitted to the Pension Fund branch at the employer’s place of registration no later than the 15th day of the next month. ...

4.02.2020.

Storage periods for primary documents – changes in 2020

From February 18, 2021, Order No. 558 of the Ministry of Culture of Russia dated August 25, 2010 on the list of standard management archival documents, ...

3.02.2020.

Since 2021, the balance sheet has not been submitted to Rosstat

The process of filing financial statements has been significantly simplified and accelerated at the same time due to the transition to electronic data transmission. ...

31.01.2020.

Unified property tax return - why you can’t file it

A company may have several real estate properties and be registered with the Federal Tax Service at their registered addresses. In this case, the Tax Code allows you to report on...

30.01.2020.

Desk audit is a cause for concern

If you receive a notification about a desk audit after the declaration has been submitted, this may mean that the tax inspector...

simplified tax system income in the form of real estate. Do you need accounting?

If an individual entrepreneur or an organization with a simplified tax system received income in kind, for example in the form of real estate, then it is necessary to record this...

Format for exchanging documents when registering cash registers - changes

The Federal Tax Service has changed the format for exchanging documents when registering cash registers. The corresponding order No. ED-7-20/ [email protected] dated 02/04/2020 changes the recommended format...

Is the sale of land subject to tax when applying the External Tax Code?

There are often cases when entrepreneurs on the Unified State Tax System sell land they own on a one-time basis to improve their financial affairs. The question arises about accounting...

The complaint to the higher body of the Federal Tax Service is now in a new form

Based on Art. 138 of the Tax Code of the Russian Federation, individual entrepreneurs and organizations have the right to file a complaint with a higher body of the Federal Tax Service against the actions or inactions of the Federal Tax Service on decisions based on the results of...

Collection of Pension Fund fines through the court is an important change in the law

Each employer is obliged to submit information about employees to the Pension Fund in a timely and complete manner. Failure to comply with the requirements of Article 17 of the Law of...

Deadlines for submitting VAT returns

The deadline for submitting a VAT return is the 25th day of the month following the reporting quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Based on the results of the 4th quarter of 2021, you must report by 01/27/2020.

For VAT accrued and accepted for deduction in 2021, you need to submit a declaration:

for the 1st quarter of 2021 - until 04/27/2020;

for the 2nd quarter of 2021 - until July 27, 2020;

for the 3rd quarter of 2021 - until October 26, 2020;

for the 4th quarter of 2021 - until 01/25/2021.

If the due date falls on a weekend, the declaration should be sent no later than the first working day following the reporting date.

Fill out and submit your online VAT return without errors and right now! For you, 3 months of Kontur.Externa are free.

conclusions

We tried to highlight the key changes that cannot be ignored during the “VAT filing” for the first quarter of 2021

We remind our clients that it is necessary to fill out and send the updated declaration no later than April 25, 2017. In advance, i.e. today, we strongly recommend that you familiarize yourself with the text of the relevant order in more detail in order to avoid the slightest mistakes, because, as we meant above, submitting reports on time and without errors will not allow you to fall into the next traps skillfully set by the Tax Service

It is always better to replenish the state treasury with “correctly” paid taxes than with fines for late payments and errors.

What does the declaration include?

The declaration includes a title page and 12 sections.

The title page and section 1 of the declaration are submitted by all taxpayers (tax agents).

Sections 2 - 12, as well as appendices to sections 3, 8 and 9 of the declaration are included in the declaration when taxpayers carry out relevant transactions.

To send a declaration to the Federal Tax Service via telecommunication channels, you need to upload data in xml format, which is established by the tax service. After that, they are combined into an archive and sent in one package to the Federal Tax Service.

How to avoid difficulties when sending a declaration

Firstly, it is important to determine how data will be downloaded from the accounting system and converted into the required xml format. If there is a large volume of transactions, it will be quite difficult for an accountant to fill out the declaration personally. For these purposes, it is optimal to use a special software product that converts information (from Excel tables into xml format). For example, the VAT+ (Reconciliation) service converts xls, xlsx and csv files into the format established by the tax authority.

Secondly, in order not to encounter errors when uploading files or submitting a declaration, it is important that all data is entered correctly. To do this, it is necessary to enter information into the purchase and sales books, as well as fill out invoices in accordance with all established requirements (Resolution of the Government of the Russian Federation dated December 26, 2011 No. 1137).

Thirdly, when sending an electronic declaration, it is important not to allow “overweight”. Declarations with attachments can weigh up to several gigabytes, which means that preparing and sending such a volume will take a lot of time. You should first check whether your computer and Internet connection can cope with such tasks.

How the Federal Tax Service verifies data on invoices

It is important for tax authorities to find a copy of the second counterparty for each invoice and compare them with each other. If during the inspection it is discovered that the invoices differ in some way, the Federal Tax Service requests the relevant explanations from the legal entity or individual entrepreneur.

After this, the company has five days to respond with a clarification declaration or documents containing confirmation of the information specified in the invoices. Otherwise, the organization will be punished with an appropriate fine (clause 1 of Article 126 of the Tax Code of the Russian Federation).

When and where is VAT paid?

Payment of tax in each case has its own characteristics. The amount of VAT received as a result of the procedure for the sale (services, transfer) of products must be paid by a commercial organization or any other taxpayer only at the place of its registration. That is, at the local tax authorities. Payment of tax by individual entrepreneurs is carried out by paying the tax amount at the actual location.

Regardless of the place where tax payment is made, it is carried out at the same time, that is, in the next month following the end of the quarter. The deadline for paying VAT is the day of the month of the new tax period. When paying tax, the amount transferred to the budget must fully correspond to the sale of goods carried out during the previous quarterly period.

To other persons:

• For those who do not have taxpayer status or have an exemption from mandatory taxation related to the payment of VAT.
• Companies that have taxpayer status, but sell products related to goods and services that are not subject to taxation.

Only persons who are under special tax regimes - simplified tax system, PSN, UTII and others - do not pay tax. In other cases, payment of VAT is mandatory.

Transferring funds to the budget also has several nuances. For example, a bank does not have the right to accept a sum of money from a tax agent in favor of another taxpayer in the absence of a document to pay VAT. In this case, the tax payment itself must be made from an open account of a legal entity or individual entrepreneur, provided that the tax agent has an amount in the account that can fully cover the VAT.

VAT taxpayers are required to submit declarations for the past period to the relevant authorities no later than the first month following the tax period.

VAT return in 2021: form, example of filling, due date

In 2021, legal entities and entrepreneurs who are responsible for calculating and paying VAT in accordance with the requirements of Chapter. 21 of the Tax Code of the Russian Federation, must quarterly, no later than the 25th day of the month following the quarter, submit to the Federal Tax Service at the place of their registration a VAT tax return in electronic form (Article 163, clause 5 of Article 174 of the Tax Code of the Russian Federation). Is a new VAT declaration form being applied from 2021? Or old? What are the electronic declaration formats? We will answer questions about the VAT return form and provide an example of how to fill it out.

See also:

New deadlines for paying VAT in 2015 for legal entities, rules for filing a declaration

The end of the first quarter of 2015 is approaching. Accountants and other financial workers of enterprises are beginning to think about the order and time frame in which VAT will be collected from legal entities. This year, the administration of this mandatory payment has changed somewhat. The main features of VAT payment by Russian companies under the new rules will be discussed in this article.

When to submit a tax return and pay VAT?

From the beginning of this year, all Russian companies operating as legal entities will be required to submit tax returns to the Federal Tax Service no later than the 20th day of the month following the reporting quarter. So for the first quarter the document will need to be prepared by April 20th.

The VAT itself must be paid into the treasury by the 25th day of the month following the quarter.

Since the beginning of this year, all tax returns in question have been transferred to electronic format, and therefore:

• Paper declarations of the Federal Tax Service will not be considered;
• For late submission of a VAT return, the payer of the mandatory fee will be subject to a fine of 5% of the total amount of payment to the budget;
• Transactions on the accounts of a company that does not submit a completed electronic declaration on time will be suspended.

It is also worth noting two main features of the new VAT returns:

• Documents in the updated form must reflect data from the purchase and sales books;
• There are also separate fields for information from the invoice journal.

It is worth noting that in 2015 it will be mandatory to keep invoice journals:

• Organizations engaged in intermediary activities in matters of freight forwarding;
• Companies carrying out intermediary activities under commission agreements and agency agreements;
• Firms acting as project developers.

If necessary, legal entities filling out invoice journals have the right to add additional columns to these accounting documents at their discretion.

Tax deductions and VAT recovery procedure

A very serious issue that worries the management of many large organizations is the tax deductions that they have the right to count on in 2015 for VAT. In this regard, the following can be noted:

• Expenses accepted for deduction when calculating income tax are fully deductible;
• Entertainment expenses and staff travel expenses can also provide a reduction in the final VAT amount.

Current declaration form (2020)

The new VAT return was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N MMV-7-3/ with amendments made by Order of the Federal Tax Service of Russia dated December 28, 2018 N SA-7-3/ The new form of the VAT return is already applied from the submission of a tax return on VAT for the 1st quarter of 2021.

At the same time, no changes were made to the declaration part from January 1, 2021. Therefore, in 2021, conditionally, the old form of VAT reporting continues to be used.

Also see:

Deadline for submitting VAT declarations in 2021 (table)

In 2021, the VAT return must be submitted no later than the 25th day of the month following the expired quarter (Articles 163, 174 of the Tax Code of the Russian Federation). The deadline is the same for submitting a declaration on paper and in electronic form. The reporting months in 2021 are January, April, July, October.

In 2021, VAT payers can submit a VAT report via the Internet. And only tax agents can submit a declaration “on paper”. The exception is an agent who does not pay VAT. That is, a person applies a special regime or is exempt from paying tax under Article 145 of the Tax Code of the Russian Federation. Then it is allowed to submit the declaration “on paper” or electronically.

If the deadline for submitting the declaration falls on a weekend or holiday, as a general rule, you can report on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Below we provide a table with the deadlines for submitting the VAT declaration in 2021.

When and to what budget to pay VAT

VAT is a federal tax, so it must be paid to the federal budget. VAT is the most popular tax for the state and provides up to 40% of all tax revenues.

Taxpayers pay VAT to the budget when selling value-added goods.

Read more in the material “Who is the VAT payer?”.

Payment of VAT is provided for legal entities and individual entrepreneurs under the general taxation regime (GST), as well as persons who are exempt from paying VAT or apply special taxation regimes (USN, UTII, Unified Agricultural Tax, PSN), but have issued an invoice to the buyer with the allocated amount VAT.

VAT administration is carried out by tax authorities and customs services (when importing goods from countries outside the EAEU).

The following articles will help you prepare a payment order for tax payment:

• “Where to pay VAT and how and where to find the correct details for payment?”;
• “Details for paying VAT in the payment slip in 2016-2017: how to fill out?”;
• “Payment order for VAT in 2021 - sample”.

Deadlines for transferring the invoice journal to the Federal Tax Service in 2021

In 2021, intermediaries acting in the interests of third parties on their own behalf are required to submit logs of invoices received and issued. They are:

• commission agents;
• agents;
• forwarders (involving third parties without their own participation);
• developers (involving third parties without their own participation).

The deadline for submitting the log of received and issued invoices is no later than the 20th day of the month following the expired quarter. Below in the table we present the deadlines for submitting the journal of received and issued invoices in 2021.

Barcodes

Below is a list of changeable barcodes in the declaration (from the order of the Federal Tax Service of Russia dated December 20, 2016 N ММВ-7-3 / [email protected] “On introducing amendments and additions to the appendices to the order of the Federal Tax Service dated October 29, 2014 N ММВ- 7-3/ [email protected] » to Appendix No. 1 “Tax return for value added tax”):

barcode "00309011" replace with "00310017" barcode "00309028" replace with "00310024" barcode "00309035" replace with "00310031" barcode "00309066" replace with "00310079" barcode "00309073" replace with “00310086” barcode “00309080” replace with “00310093” barcode “00309097” replace with “00310109” barcode “00309103” replace with “00310116” barcode “00309110” replace with “00310123” bar -code “00309134” replace with “00310147” barcode “00309165” replace with “00310178” barcode “00309172” replace with “00310185” barcode “00309189” replace with “00310192” barcode “00309202” replace to "00310215" barcode "00309219" replace with "00310222" barcode "00309257" replace with "00310260" barcode "00309264" replace with "00310277"

Okay, let's move on...

Section 3 is changing

We draw your attention to 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 Article 164 of the Tax Code of the Russian Federation. The essence of the changes to this section is presented in Appendix 2 of this order.

Annex 1

In the first appendix to Section 3 of the declaration, “The amount of tax subject to restoration and payment to the budget for the past calendar year and previous calendar years” is stated in the wording according to Appendix No. 2.

The value of indicators on lines 060, 090 is excluded

Amendments are being made to Section 4 “Calculation of the amount of tax on transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented.”

The value of indicators on lines 070, 110 is also excluded

Amendments are made in Section 6 “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 not documented.”

This time, the Federal Tax Service focused on information from the book of purchases and sales, which is the subject of a number of changes.

We pick up the document and write it out in order:

1. Section 8 “Information from the purchase book on transactions reflected for the expired tax period” is being adjusted. The Federal Tax Service orders the page with the barcode “00309127” to be amended in accordance with Appendix No. 3 to this order.
2. In section 8 “Information from the purchase book on transactions reflected for the expired tax period”, the page with the bar code “00309127” should be amended in accordance with Appendix No. 3;
3. In Appendix No. 1 to Section 8 of the declaration “Information from additional sheets of the purchase book”, the page with the bar code “00309141” should be amended in accordance with Appendix No. 4;
4. In section 9 “Information from the sales book on transactions reflected for the expired tax period”, the page with the bar code “00309158” should be amended in accordance with Appendix No. 5;
5. In Appendix No. 1 to Section 9 of the declaration “Information from additional sheets of the sales book”, the page with the bar code “00309196” should be amended in accordance with Appendix No. 6;

There were also 2 changes in the invoice journal.

Reading...

1. Section 10 “Information from the log of issued invoices in relation to transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the expired tax period” shall be amended in accordance with Appendix No. 7;
2. In Section 11 “Information from the log of received invoices in relation to transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the expired tax period”, set out the page with the barcode “00309240” as amended according to Appendix No. 8.

That's not all.

There are still purely technical aspects that an accountant must follow when preparing to submit a declaration.

Namely:

1. The procedure for filling out the declaration must be found in Appendix No. 9 to this order.
2. You can find new transaction codes in Appendix No. 10 to this order.
3. The format for submitting a new declaration is described in detail in Appendix No. 11 to this order.

Responsibility of VAT taxpayers in 2020

The Federal Tax Service will be happy if in 2021 you submit your VAT return 5-10 days before the end of the deadline. However, if you submit your VAT return electronically, then there is nothing to fear. After all, the date for sending the declaration is fixed, and you will also have a corresponding protocol.

If in 2021 you violate the deadlines for submitting a VAT return, then the liability in the form of a fine will be 5% of the unpaid amount of VAT payable on a late return for each full or partial month that has passed from the day set for submitting the return to day of delivery. However, the fine cannot be more than 30% of the amount of tax due and not paid on time and not less than 1000 rubles (clause 1 of Article 119 of the Tax Code of the Russian Federation).

If you find an error, please select a piece of text and press Ctrl+Enter.