What is the procedure and deadline for paying VAT to the budget in 2021 (postings)?

According to paragraph 1 of Art.
174 of the Tax Code payment of VAT on transactions recognized as subject to VAT taxation in accordance with subparagraph. 1-3 p. 1 tbsp. 146 of the Tax Code of the Russian Federation, on the territory of the Russian Federation is carried out based on the results of each tax period based on the actual sale (transfer) of goods, works, services (including for one’s own needs) for the past tax period in equal shares no later than the 25th day of each of the three months following the expired tax period. However, in cases where the last day of the period falls on a weekend or a non-working holiday, the end of the period is considered to be the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Since the 25th day in February falls on a day off (Sunday), the payment deadline is postponed to the first working day following it, that is, to February 26, 2021. Thus, organizations and individual entrepreneurs engaged in the sale of goods (work, services) subject to VAT must pay tax for the fourth quarter of 2021 by February 26 (Monday) inclusive. Our accountant's calendar reminds us of this, which we recommend bookmarking so as not to miss other deadlines for paying taxes and fees, as well as submitting tax returns and calculations.

FORM

Value added tax declaration (KND 1151001) Other forms

The amount of tax in this case is determined as 1/3 of the VAT amount calculated for the previous tax period (i.e., the amount invoiced in October-December 2021 is divided into three equal parts) (clause 1 of Art. 174 of the Tax Code of the Russian Federation). The tax is paid to the budget at the place of registration of the taxpayer with the tax authorities (clause 2 of Article 174 of the Tax Code of the Russian Federation), and by tax agents (organizations and individual entrepreneurs) - at their location (clause 3 of Article 174 of the Tax Code of the Russian Federation).

As previously explained by the Federal Tax Service of Russia (Information of the Federal Tax Service of Russia dated October 17, 2008 “On the new procedure for paying VAT to the budget”), non-payment or incomplete payment of tax to the budget according to the relevant payment deadlines (in an amount less than 1/3 of the tax amount, due for payment for the expired tax period) is considered a violation of the legislation on taxes and fees. Such a violation entails the application of a set of enforcement measures, as well as interim measures to fulfill the taxpayer’s obligation to pay tax.

Payment of VAT is made in equal installments within three months after the expiration of the reporting period. What are the effective deadlines for paying VAT in 2017, what is the payment procedure and how is VAT calculated - we will consider in detail in this article.

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:

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Special modes

Tax according to the simplified tax system. In the fourth quarter, payers of this tax must pay an advance payment for 9 months. This had to be done no later than October 25th. The final calculation of the tax paid in connection with the application of the simplified system will be carried out next year. The nearest deadlines for paying tax according to the simplified tax system:

• for the organization - April 2, 2021 (postponement due to the weekend from March 31);
• for individual entrepreneurs - April 30, 2021.

Read the article on how to prepare a Declaration under the simplified tax system with the taxable object “Income” for 2021

UTII. The tax period for UTII is a quarter. So next time it will be paid based on the results of the fourth quarter. This must be done no later than January 25, 2021.

Unified Agricultural Sciences. The tax is paid once every six months. The next payment is due in 2021 - it must be made before April 2. The deadline is postponed from March 31 due to holidays.

Payment of VAT by certain categories of payers

The above rules are not applicable to all value added tax payers:

• Persons engaged in economic activities and applying special tax regimes and who are obligated to pay VAT must pay immediately only in certain cases, without spreading the payment over three months.
• Tax agents who work with foreign legal entities, as well as those purchasing goods and services from them, must pay VAT when transferring funds to the supplier. The bank, along with information for payment for the goods, must receive information and a payment order for the amount of VAT regarding the amount of payment.

If a business entity does not pay VAT on time or does not submit a return on time, this may entail penalties. The minimum possible amount of such a fine is 1,000 rubles, and the maximum is up to 30% of the amount of tax that was calculated according to the declaration.

So, if the declaration was submitted untimely, but the VAT itself was credited on time, then the organization or individual entrepreneur may face a fine of 1,000 rubles. If a partial payment of tax was made, the amount of the fine will be calculated based on 5% of the difference between the amount of tax paid and accrued.

Finally, we note that VAT taxpayers must submit tax returns in any case, even if there were no business transactions during the tax period.

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Here is an excellent selection of the most important things for working on VAT: an overview of important changes, the procedure and deadlines for paying VAT from 2021, a list of VAT rates, who should keep a book of purchases, sales, and a journal. There are several links to video commentaries. You will find out who is required to submit a VAT return electronically and who can report on paper. A very useful thing!

List of VAT rates, declaration, responsibility

Basic rates

For sales operations:

• food products (according to the list approved by paragraph 1, clause 2, article 164 of the Tax Code of the Russian Federation and by Decree of the Government of the Russian Federation of December 31, 2004 No. 908);
• goods for children (according to the list of clause 2, clause 2, article 164 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation of December 31, 2004 No. 908);
• periodicals and book products related to education, science and culture (according to the list approved by Decree of the Government of the Russian Federation of January 23, 2003 No. 41);
• sales of medical goods (according to the list established by clause 4, clause 2, article 164 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation of September 15, 2008 No. 688).

Settlement rates

10/110% (clause 4 of article 164 of the Tax Code of the Russian Federation)

18/118% (clause 4 of article 164 of the Tax Code of the Russian Federation)

Apply in the following cases:

• upon receipt of funds related to payment for goods (work, services) provided for in Art. 162 Tax Code of the Russian Federation;
• upon receipt of advances for the upcoming delivery of goods (works, services), transfer of property rights;
• when tax is withheld by tax agents;
• when selling property acquired externally and taken into account with tax;
• when selling agricultural products and their processed products in accordance with clause 4 of Art. 154 Tax Code of the Russian Federation;
• when selling cars that were purchased for resale from individuals;
• when transferring property rights in accordance with paragraphs 2 - 4 of Art. 155 Tax Code of the Russian Federation.

When selling the enterprise as a whole as a property complex.

When foreign organizations provide electronic services to individuals (not individual entrepreneurs), the amount of tax is calculated by foreign organizations as the percentage of the tax base corresponding to the estimated tax rate of 15.25% (clause 5 of Article 174.2 of the Tax Code of the Russian Federation).

Deadline and procedure for paying VAT

1. General procedure:

• in equal shares within three months following the expired tax period. The payment deadline is no later than the 25th of each month.

Early payment of tax is allowed.

2. Special procedure (clause 4 of article 174 of the Tax Code of the Russian Federation):

• when purchasing works or services from foreigners - simultaneously with the transfer of remuneration;
• persons who are not taxpayers or taxpayers exempt from VAT - no later than the 25th day of the month following the expired tax period.

VAT declaration

The declaration is not submitted if the following conditions are simultaneously met:

• VAT evader;
• did not issue an invoice;
• not a VAT tax agent;
• does not issue/receive invoices as an intermediary.

A paper VAT return can only be submitted by tax agents who:

• do not carry out intermediary activities;
• are not VAT payers (or are exempt from fulfilling the duties of taxpayers under Article 145 of the Tax Code of the Russian Federation).

Submitted to the inspectorate at the place of registration of the organization.

A VAT return is not prepared for a separate division. Even if such an OP has a separate balance. VAT is paid centrally.

The deadline for submitting the declaration is no later than the 25th day of the month following the expired tax period - quarter. (Article 163, paragraph 5 of Article 174 of the Tax Code of the Russian Federation).

Updated (corrective) VAT return

If errors lead to an understatement of the tax base, an updated declaration must be submitted.

If errors did not lead to an understatement of the tax base, submitting an updated declaration is a right, not an obligation (clause 1 of Article 81 of the Tax Code of the Russian Federation) of the organization.

The updated declaration is submitted in the same form in which the original declaration was submitted. In this case, in the “Adjustment number” field on the title page of the updated declaration, you must indicate the number corresponding to the serial number of the updated declaration for the corresponding reporting period (starting from 1). The updated declaration must include not only the corrected data, but also all other indicators, including those that were initially correct (Letter of the Federal Tax Service dated June 25, 2015 No. GD-4-3/ [email protected] ).

An updated (corrective) tax return is submitted for the period the data of which is being updated.

Responsibility when filing an updated (corrective) VAT return

Liability is not provided if the updated declaration is submitted:

1. Before the deadline for submitting the initial declaration expires, the declaration is considered submitted within the prescribed period (Clause 2 of Article 81 of the Tax Code of the Russian Federation).
2. After the expiration of the deadline for submitting the initial declaration, but before the expiration of the tax payment deadline, provided that the updated declaration was filed before the moment when the organization learned about the discovery of errors by the tax authority or about the appointment of an on-site tax audit (clause 3 of Article 81 of the Tax Code of the Russian Federation).
3. Submitted after the deadline for filing a return and paying tax has expired, subject to the following conditions:

• the updated declaration was filed before the organization learned about the discovery of errors by the tax authority or about the appointment of an on-site tax audit (clause 3 of Article 81 of the Tax Code of the Russian Federation);
• the organization paid the arrears and penalties until the submission of the updated declaration (clause 4 of article 81 of the Tax Code of the Russian Federation);
• Based on the results of an on-site tax audit, after which an updated declaration was submitted, no errors or distortions of information were found (clause 4 of Article 81 of the Tax Code of the Russian Federation).

Zero VAT rate for transportation of passengers and luggage by rail within Russia

On January 1, 2021, the changes provided for by Federal Law No. 401-FZ of November 30, 2016 came into force, according to which transportation of passengers and luggage by rail within Russia is subject to VAT at a rate of 0%.

Until January 1, 2021, transportation was subject to VAT at a rate of 10%.

On January 1, 2021, amendments made to subclause 9.3 of clause 1 of Article 164 of the Tax Code of the Russian Federation came into effect. Services for the transportation of passengers and luggage by public railway transport over long distances are subject to VAT at a zero rate.

To confirm your right to a zero VAT rate, you need to submit to the tax office a register of unified transportation documents defining the transportation route.

According to clause 5.3 of Article 165 of the Tax Code of the Russian Federation, the register must indicate:

• numbers of transportation documents,
• point of departure,
• destination,
• dates of service provision,
• cost of services.

If the destination or point of departure is located outside the Russian Federation, rail transportation will be subject to a zero VAT rate if they are issued with uniform international transportation documents. Subparagraph 4 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

Read also “Zero VAT rate: application features”

Who maintains the books of purchases and sales, as well as the journal of received and issued invoices:

1. VAT payer: maintains books of purchases and sales.
2. The payer is at the same time a developer, an intermediary acting on his own behalf, a forwarder who receives remuneration only for organizing transportation: he maintains books of purchases and sales and a journal of received and issued invoices.
3. VAT evader: Does not keep books of purchases and sales.
4. The defaulter is at the same time a developer, an intermediary acting on his own behalf, a forwarder who receives remuneration only for organizing transportation: he keeps a log of received and issued invoices.

Who should keep the sales book:

• VAT payers, incl. exempted from the obligations of payers under Art. 145 Tax Code of the Russian Federation.
• VAT tax agents, incl. simplifiers and imputators.

The sales book records documents on the basis of which VAT is calculated for payment to the budget.

Who should keep the purchase book:

All taxpayers are responsible, except those who:

• received exemption from the duties of a VAT payer.
• conducts only VAT-free transactions (including transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation).

Who should keep an invoice journal:

A log of received and issued invoices should be kept only by those organizations that act on their own behalf as intermediaries in the interests of other persons and re-issue invoices to them. These intermediaries include:

• commission agent (agent) who buys goods (work, services) from VAT payers for the principal (principal);
• commission agent (agent) who sells goods (work, services) of the principal (principal) - the VAT payer;
• a developer who reissues invoices to investors for goods (works, services) purchased from third parties;
• a forwarder who reissues invoices to the client for works (services) purchased from third parties.

Received a subsidy - restore VAT

If an enterprise has received a subsidy from the federal budget to reimburse the costs of paying for goods (works, services), it is obliged to restore the “input” VAT in accordance with subparagraph 6 of paragraph 3 of Article 170 of the Tax Code of the Russian Federation. It is important that from July 1, 2021, this norm will apply to subsidies received from regional and local budgets. Changes were made by Federal Law dated November 30, 2016 No. 401-FZ.

Read also “Tax deductions for VAT in 2021”

VAT return for taxpayers: checkpoints

Line 060 of section 2 + line 110 of section 3 + lines 05 and 080 of section 4 + lines 050 and 130 of section 6 = line 260 + line 270 of section 9

Section 3 line 190 + Section 4 Section 5 lines 080 and 090 + Section 6 lines 060, 090 and 150 = Section 8 line

We recommend the online course “VAT for Practitioners”: the training program takes into account all changes in VAT and provides examples of filling out a declaration.