Procedure for filling out the VAT return for the 3rd quarter of 2021

The VAT return for the 3rd quarter of 2021 is submitted in the form approved by the Federal Tax Service by order dated October 29, 2014 No. ММВ-7-3/ [email protected] (as amended on December 20, 2016). The declaration form includes 12 sections. When preparing reports, the title page and section 1 must be completed, and the remaining sections are completed if there is data on transactions carried out during the tax period to fill them out. The tax period for VAT purposes is a quarter.

The VAT return for the 3rd quarter of 2021 must be submitted by the taxpayer (as well as the tax agent or “special regime” that issued the invoices) no later than October 25, 2021. It must reflect data from the purchase book and sales book recorded during July-September 2021. Agents-non-payers of VAT and agents-taxpayers exempt from accrual and payment of tax can submit a declaration on paper, and all other VAT payers report only electronically.

Let's look at filling out the declaration using an example.

VAT 2018: new types of goods and services

The legislator introduced the following innovations:

18% is now levied on imports of electronic services and goods.

Previously, only Russian suppliers of similar services paid VAT. Foreigners sold their electronic goods and services on the territory of the Russian Federation without VAT. The Russian government is seeking to increase the competitiveness of its own Internet companies. That is why new rules appeared.

How did the market react to the initiative of the Russian authorities?

Google’s reaction to changes in the pricing of their services in Russia is now known. The company simply increased the tariff so as not to lose profits.

Any clarifications, additional/amendment documents and calculations must be submitted remotely via EDI.

Previously, even if the VAT return was sent remotely through communication channels, explanations during the “camera meeting” could be transmitted in any way convenient for the taxpayer, even brought in person on paper. Now the law has tightened the rules: all documents must be sent electronically.

Failure to submit a VAT return correctly is now punishable by a fine.

Previously, errors in declarations made involuntarily or with malicious intent were also punishable by fines. But now submitting a VAT return with such inaccuracies will lead to significant fines, since their amount has changed upward. The regulations for conducting desk audits have changed. The new system has become tougher in relation to the taxpayer.

PLEASE NOTE: submission of explanations on paper is now equivalent to the absence of explanations as such, the fine for such a violation is 5,000 rubles; a similar repeated violation will entail a penalty of 20,000 rubles.

The changes affect the report form itself and the KBK used to pay the tax.

In a new way, you need to report starting from January 2021. Those who submit reports monthly have already been affected by this rule. Other VAT payers will learn about it in March-April 2021, when they will need to report for the 1st reporting period of this year.

KBK for VAT payment

KBK for payment of VAT for legal entities (and individual entrepreneurs)

KBK for payment of VAT penalties for legal entities (and individual entrepreneurs)

VAT return: new form in 2018

Tax agents, payers by force of law and intermediaries must still pay and submit VAT reports. The form should be filled out clearly on the basis of purchase and sales books, information from tax and accounting registers.

Now the document is marked with a 16-digit barcode. It has new sections. Now there will be no problems with filling out the gas customs declaration. There are now multiple lines for this value. For each declaration number there is its own line.

Deadline for submitting the VAT return

The form must be submitted strictly before the 25th day of the month following the report, inclusive. For example, if you report quarterly, be sure to submit the form by April 25 (25 is the last day you can still report without penalties).

IMPORTANT: the main way to submit the form is electronic; exceptions are reserved for companies in special regimes and companies with up to 100 employees; they can still choose the method of sending the report.

What sections need to be filled out?

If the deadline for filing a VAT return remains the same, then the sections to be filled out have changed. Each tax regime has its own nuances.

Sections to fill out on OSNO

Taxpayers as usual must fill out:

• Title page and sections 1, 3, 8-9;
• If you are an intermediary, be sure to complete sections 10 and 12;
• Section 12 Those who have transactions with a non-taxable base must also fill out;
• If you are a tax agent, section 2 of the form is provided for you;
• Exporters must provide information in sections 4-6 of the form;
• Section 7 – for those who sold goods not subject to VAT, performed work/services in a territory other than the Russian Federation, it is also filled out by those who actually received advances for the production of long-cycle products from a special list.

Filling out a VAT return

You can read more about how to fill out a VAT return in the article Filling out a VAT return.

Where and what to indicate to companies on UTII and simplified tax system

and companies in special regimes enter data on the title page, fill out sections 1, 9 (if they are also a tax agent), 12.

PLEASE NOTE: submission of VAT reports (declarations) in 2018 is provided only for those companies on UTII and the simplified tax system that actually issued sales invoices with VAT; all other taxpayers do not submit declarations under special regimes.

Features of tax payment in 2018

How to pay tax in 2021? As before, it is not necessary to pay the entire amount immediately if you report quarterly. It is enough to divide the amounts into 3 equal parts and pay monthly for 3 months after the date of the report.

Let's see how this works with an example:

Let’s assume LLC “Dandelion” based on the results of the 1st quarter. 2021 has an obligation to pay VAT of RUB 5,893,630. How can he deposit this amount? You can pay at a time, or you can pay 1/3 within the following terms: until January 25 - until February 26 - until March 26. Everyone chooses what is convenient for them, taking into account the situation in the company. The main thing is that the 2021 VAT tax return is submitted within the prescribed period.

Deadlines for payment of VAT by tax agents and special regime officers in 2020

The deadlines for paying VAT for tax agents and special authorities who accidentally or intentionally issued an invoice to the buyer differ from the standard ones. So, companies and individual entrepreneurs that:

• purchase works or services from foreign companies that are not registered for tax purposes in Russia and are recognized as tax agents. They transfer VAT to the budget simultaneously with the payment of money to the “foreigner”;
• special regimes apply; when issuing an invoice to the buyer with the allocated amount of VAT, they must pay it to the budget by the 25th day of the month following the reporting quarter. For example, a simplified tax system company that issued an invoice to the buyer in February 2021 must transfer the entire amount of VAT for the first quarter no later than April 27, 2020.

How many VAT returns to file in 2018?

The reporting quarter has ended - there are 25 days to submit the declaration. This rule is prescribed by Article 174 of the Tax Code of the Russian Federation in paragraph 5. It turns out that the reporting form for the 4th quarter will be submitted first. 2021 by January 25, 2021. Further, for all those reporting quarterly, the reporting period will be the interval from January 1 to March 31, 2021. The form will need to be submitted strictly before April 25, 2021.

IMPORTANT: firms and entrepreneurs who import goods purchased in the EAEU countries report VAT every month, and are required to submit the form by the 20th of the next month, when the reporting month ends, which means that already in the 1st quarter of the current year they will have as many as 3 reports - for Dec. 17 (until 01/22/18), for Jan. 18 (until 02.20.18), for February. 18 (until March 20, 2018).

Features of the report of firms from EEC states can be found in the Treaty on the Eurasian Union No. 18 in paragraph 20.

Details for paying VAT in Moscow

Tax payers are organizations and individual entrepreneurs who apply the general taxation system.

Details of the Federal Tax Service No. 1 for Moscow:

INN 7701107259 Checkpoint 770901001

— Recipient — Federal Treasury Department for Moscow

— Name of the bank – Main Directorate of the Bank of Russia for the Central Federal District

- Account number - 40101810045250010041

— BIC bank — 044525000

Registration area

Tax payers are organizations and individual entrepreneurs who apply the general taxation system.

Details of the Federal Tax Service No. 10 for Moscow:

INN 7710047253 Checkpoint 771001001

— Recipient — Federal Treasury Department for Moscow

— Name of the bank – Main Directorate of the Bank of Russia for the Central Federal District

- Account number - 40101810045250010041

— BIC bank — 044525000

Registration area

Tax payers are organizations and individual entrepreneurs who apply the general taxation system.

Details of the Federal Tax Service No. 14 for Moscow:

INN 7714014428 KPP 771401001

— Recipient — Federal Treasury Department for Moscow

— Name of the bank – Main Directorate of the Bank of Russia for the Central Federal District

- Account number - 40101810045250010041

— BIC bank — 044525000

Registration area

Tax payers are organizations and individual entrepreneurs who apply the general taxation system.

Details of the Federal Tax Service No. 13 for Moscow:

INN 7713034630 Checkpoint 770901001

— Recipient — Federal Treasury Department for Moscow

— Name of the bank – Main Directorate of the Bank of Russia for the Central Federal District

- Account number - 40101810045250010041

— BIC bank — 044525000

Registration area

Tax payers are organizations and individual entrepreneurs who apply the general taxation system.

Details of the Federal Tax Service No. 15 for Moscow:

INN 7715045002 Checkpoint 771501001

— Recipient — Federal Treasury Department for Moscow

— Name of the bank – Main Directorate of the Bank of Russia for the Central Federal District

- Account number - 40101810045250010041

Source: https://nalog7.ru/7730-nds/42-nds/nds2

Where to file a VAT return

The submission of a VAT return is regulated by the code. You must report to the tax office at your place of registration. Typically, the Federal Tax Service is assigned to the address of the taxpayer’s location. You can find out more about this at any inspection. They provide detailed advice to taxpayers. The website nalog.ru lists the telephone numbers of departments by region of Russia. The official website has a lot of useful information on filing reports and paying taxes.

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What other details should I pay attention to?

“According to the order of the Ministry of Finance of Russia, since 2015, when paying taxes, taxpayers should not indicate anything at all in field 110 “Type of payment” (Order of the Ministry of Finance dated October 30, 2014 126n). The financial department considered this detail to be unimportant, since it can be easily determined by the BCC indicated in the payment.

At first, the Central Bank of Russia did not agree with this, which demanded that “0” be indicated in field 110 (letter of the Central Bank dated December 30, 2014 No. 234-T). But in November 2015, he changed his position. In the instruction “On amendments to the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P “On the rules for transferring funds”” dated November 6, 2015 No. 3844-U, the Bank of Russia directly stated that field 110 does not need to be filled out. The above instruction came into force on March 28, 2016, and from that moment on, the issue of filling out field 110 was finally resolved.

How to fill out all other fields (22, 101, 104–110) and details in payment orders for VAT payment is described in detail in Order of the Ministry of Finance dated November 12, 2013 No. 107n. The rules for filling out field 24 are given in Bank of Russia Regulations dated June 19, 2012 383-P “On the rules for transferring funds.”

See also the material “What order of payments should I indicate when transferring VAT?” .

When filling out payment documents, you should also clarify the budget classification codes for this type of tax, since the Ministry of Finance of Russia, by its order No. 150n dated December 16, 2014, made changes to the BCC.

See the current BCC here.

You can see a sample payment order for VAT payment in the article “Payment order for VAT in 2019-2020 - sample”.

A third party has the right to pay VAT on behalf of the taxpayer. For details, read the article “Rules for filling out payment orders when paying taxes by third parties have been approved.”