VAT refund taxpayer 3.0 instructions for filling out 2021

Entering information to generate information from documents confirming the validity of applying a zero VAT rate begins with adding a declaration that reflects exports. By clicking on the name of the declaration, you need to fill out general information about it.

In the "Reporting period"

The quarter and year are selected in accordance with the period for which the declaration was drawn up.

In the “Type of declaration”

selectable:

• “primary” – if no changes were made to the declaration;
• “updated” – if additions or adjustments were made to the primary declaration.

In the "Adjustment number"

it reflects which updated declaration is submitted to the tax authority (for example, “1”, “2”, etc.).

In the field “Taxpayer (exporter) attribute”

within the framework of the ongoing activities of the organization (or individual entrepreneur), one of the proposed options is selected. So, if the exporter (organization or individual entrepreneur) himself produces goods sold for export, then the attribute “manufacturer of export goods” is selected; if he sells previously purchased goods for export, then he is a “reseller”, etc.

In the subsection “Type of activity of the taxpayer (exporter)”

those types for which VAT is declared for deduction in this declaration are selected, and the tax base and the amount declared for deduction are indicated separately for each type.

Activity code «01»

indicated by taxpayers who sell goods in export mode.

Amount of VAT to be deducted

=
(line 030 + line 040 – page 050)
section 4 –
page 080
section 5 VAT tax

Activity code «04»

indicated by taxpayers who sell goods under the free customs zone regime.

Amount of VAT to be deducted

=
(line 030 + line 040 – page 050)
section 4 –
page 080
section 5 VAT tax

Activity code «05»

indicated by taxpayers who perform work and provide services directly related to the export of goods and the sale of goods in the free customs zone regime.

Attention! Tax base by code «05»

must correspond to the amount of tax bases reflected on
lines 020
of section 4 of the VAT tax return, attributable to the implementation of work (services) directly related to the export of goods.

Attention! Amount declared for deduction by code «05»

must correspond to the value of VAT on transactions for the sale of work (services) directly related to the export of goods, calculated using the formula:

Amount of VAT to be deducted

=
(line 030 + line 040 – page 050)
section 4 –
page 080
section 5 VAT tax

Activity code «06»

indicated by taxpayers selling goods to EAEU member countries (Armenia, Belarus, Kazakhstan, Kyrgyzstan).

Amount of VAT to be deducted

=
(line 030 + line 040 – page 050)
section 4 –
page 080
section 5 VAT tax

Contract details

The section is filled out by exporters for all international contracts within the framework of which goods were sold for export during the reporting period and reflected in the VAT return.

To fill out contract information, you must add a contract. Then, by clicking on it, the following data is indicated:

• date and number of the international export contract concluded by the exporter with the foreign buyer;
• code of the type of activity of the exporter to which the contract relates;
• details of the foreign buyer (recipient) according to information from the contract: name, tax identification number (if available), address;
• transaction passport number (if available), which is issued in the bank where the exporter’s account is opened, to which the buyer should receive proceeds for goods under the contract;
• contract amount - the total amount of the transaction in the contract currency. If the value of exported goods is determined in several currencies, then it is converted into the prevailing currency;
• delivery amount - the cost of a specific delivery in the contract currency, subject to its stage-by-stage execution and stage-by-stage reimbursement of VAT amounts to the exporter. If the value of exported goods is determined in several currencies, it is recalculated into the prevailing currency;
• delivery terms according to INCOTERMS standards;
• form of settlements with the taxpayer: cash, non-cash, etc. When specifying the cash form of settlements, the total amount of revenue for all receipts is also reflected;
• details of the bank from whose account the export proceeds were received (subject to non-cash payment): name, BIC and bank account number;
• details of the exporter's bank (commission agent), into whose account the proceeds from the foreign buyer were received: BIC and bank account number;
• information about cash receipt orders (subject to cash payment) - the number and date of each PCO;
• details of the application for the import of goods and payment of indirect taxes: number and date of registration of the application with the tax authority.

Attention! Details of the application for the import of goods are filled in only when selecting an activity code «06»

.

In the "Advanced"

information about the receipt of revenue, as well as about contracts with other persons, is indicated.

Subsection “Information on bank statements on receipt of revenue”

is intended to reflect information about the receipt of revenue from export supplies of goods based on bank statements.

Attention! This subsection is required to be filled out if in the field “Form of settlements with the taxpayer”

cash or non-cash form selected.

In the subsection “Information on bank statements on receipt of proceeds”

are indicated:

• the date of actual crediting (in accordance with the bank statement) of export proceeds to the taxpayer’s account from a foreign buyer;
• the amount of export proceeds received by a Russian bank in rubles and foreign currency.

This is interesting: Currency control changes 2021 for legal entities 2021

Subsection “Information about other documents (IPD)”

is intended to reflect data on the termination of the right of mutual claims between the exporter and the foreign buyer on the basis of other receipt documents (except for bank statements and PKO).

Attention! This subsection is required to be filled out if in the field “Form of settlements with the taxpayer”

a form other than cash or non-cash is chosen.

In the subsection “Information about other documents (IPD)”

are indicated:

• the name of the document submitted by the exporter to the tax authority (including an order agreement for payment for goods concluded between a foreign person and the organization (person) that made the payment);
• number and date of the document submitted to the tax authority.

Subsection “Agreements with other persons”

filled in if the exporter (commission agent) concludes an agreement with another person, incl. and with the carrier.

This subsection specifies:

• number and date of conclusion of an agreement by the exporter (commission agent) with another person;
• the subject of the contract, which is selected from the proposed list;
• name (full name) of the other person, his tax identification number and checkpoint (if available);
• the cost of goods (work, services) including VAT under an agreement with another person and separately VAT.

Attention! When choosing an activity code «04»

Additionally, the subsection
“Certificate of registration of a person as a SEZ resident”
in, which indicates the number and date of the certificate, as well as the name of the federal executive body authorized to carry out the functions of managing the SEZ, which issued the registration certificate.

Section “Information about the commission agent”

is filled in subject to the conclusion of a commission agreement (order, agency agreement) for the commissioner (attorney, agent) to carry out a foreign trade transaction in the interests of the exporter.

Attention! Section “Information about the commission agent”

not filled in when selecting an activity code
«05»
.

This section reflects the following data:

• name (full name) of the commission agent (attorney, agent), his tax identification number and checkpoint (if any);
• date of conclusion and number of the agreement between the exporter and the commission agent (attorney, agent), type of agreement;
• BIC of the Russian bank of the exporter, to whose account the commission agent (attorney, agent) transferred export proceeds when implementing an international contract through the commission agent.

In the "Supplier Information"

information about Russian (including Eurasian) suppliers of goods used for the production or resale of export goods is indicated.

Attention! Section "Information about suppliers"

not filled in if the supplier is a resident of another state (except for EAEU member countries). In this case, information about imported customs declarations is filled in.

This section contains the following information:

• number and date of conclusion by the exporter (commission agent) of the agreement with the supplier of inventory items (inventory);
• sign of a supplier selling goods and materials to an exporter (manufacturer, reseller, etc.);
• name (full name) of the supplier, his tax identification number and checkpoint (if available), address;
• bank details (BIC and account number) that received payment from the exporter (commission agent) for goods and materials purchased from the supplier (in the case of non-cash payments);
• information about goods in the contract with the supplier: name of goods and materials, form of payment between the exporter (commission agent) and the supplier, quantity and value of goods and materials recorded on invoices, cost of goods and materials according to invoices issued by the supplier and the amount of VAT.

Section "Product Information"

is intended to reflect information about the goods specified in the international export contract. This section also contains information about export and import customs declarations, as well as shipping documents (TCD).

In the "Product Details"

the name and volume of supply of the exported goods are indicated in accordance with the contract and the Commodity Nomenclature of Foreign Economic Activity.

Information about export customs declarations includes: customs declaration number; total invoice value of goods and currency code; data on the marks of the customs authority through which the goods were exported outside the customs territory of the Russian Federation.

Attention! Information about export customs declarations is not filled in when selecting an activity code «06»

.

Information on import customs declarations reflects: the customs declaration number and the amount of VAT claimed by the taxpayer for deduction under the import declaration.

The information on shipping documents (TSD) contains the following data:

• type, number and date of registration of transport, shipping and (or) other document;
• data on the marks of the customs authority through which the goods were exported outside the customs territory of the Russian Federation;
• carrier details: name (full name), tax identification number and checkpoint (if available).

Attention! After entering information on the contract, all necessary sections will be generated automatically.

Refund procedure

• If the established decision confirms the offset of the amount, then the Federal State Treasury makes a refund of the funds on the basis of an order issued by the tax office, which is transmitted on the day following the day the decision was made and approved.
• The Treasury is obliged to transfer funds within up to five working days, notifying tax authorities of the date and established amount of the refund.
• The Tax Committee undertakes to notify the taxpayer of the outcome of the consideration of the issue within five days from the date of adoption and approval of the decision.
• This decision is provided personally to the manager or in digital format in the form permitted by law.
• If the repayment deadlines are violated, starting from the twelfth day from the date of the established decision, interest is accrued within the framework of the refinancing rates of the Central Bank of the Russian Federation.
• If the VAT payer wishes to attribute the due refund amount to future VAT payments or payment of other government fees and taxes, he is required to fill out a corresponding application.

PIK "VAT"

The software and information complex “VAT” (PIK “VAT”) is intended to form a unified database that reflects detailed information about the export operations of taxpayers, as well as about the control measures carried out by the INFS in relation to the exporter. For example, the PIK “VAT” contains information about the exporter himself, about the contract concluded with a foreign partner, whether tax audits were carried out against the exporter and what their results were, whether the exporter was previously reimbursed for VAT from the budget, etc.

From 2021, VAT payment will be determined automatically

Most of the amendments are minor or purely technical. Technical amendments to the electronic format of the declaration will be taken into account by EDI operators and in accounting programs. Some rules for filling out the Order are now stated in different words - more clearly. Added links to VAT benefits that have recently appeared in the Tax Code of the Russian Federation.

Even if contracts were signed in 2021 or earlier and full or partial prepayment was received for them or the sale of goods (provision of services) began, from January 1, 2021, a VAT rate of 20% is also applied to such contracts.

When tax authorities invite OBEP, the effectiveness of inspections, according to their own statistics, increases 7 times! This was not enough for the inspectors. From January 1, 2021, it is planned to involve the FSB of Russia to carry out control measures and operational inspections together with tax authorities. Do you think that's all?

Transactions subject to VAT at a rate of 18% are subject to VAT at a rate of 20% from the specified date. The Russian Ministry of Finance has issued a number of letters explaining that for calculating VAT at a rate of 20%, the date of conclusion of contracts does not matter (Letters of the Russian Ministry of Finance dated 08/06/2021 No., dated 09/07/2021 No., dated 08/01/2021 No., dated 09/07/2021 No.).

The exporter can help the inspectors

To optimize the process of conducting a desk audit of a VAT return, exporters can provide information of interest to tax authorities in a special electronic form. To do this, you need to download the “VAT Refund: Taxpayer” software package. After all, as the Federal Tax Service said back in 2006, submitting information through the “VAT Refund: Taxpayer” PC facilitates a more efficient desk audit of the VAT return and speeds up the process of deciding on the legality of applying the zero VAT rate and on the refund of input tax from the budget ( question 7 Letters of the Federal Tax Service of the Russian Federation dated 08/09/2006 No. ШТ-6-03/ [email protected] ).
The whole point is that inspectors will not have to waste time manually entering data on the export operation into the VAT PIK, and they will quickly transfer the information they need from the VAT Refund: Taxpayer PC.

GLAVBUKH-INFO

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

THE FEDERAL TAX SERVICE

LETTER dated March 6, 2015 N ED-4-15/3682

The Federal Tax Service, having considered the LLC’s request for the need to provide the tax authority with the “VAT Refund: Taxpayer” software tool when carrying out export operations, reports the following. The procedure for confirming the right to apply a tax rate of 0 percent and tax deductions for value added tax (hereinafter referred to as VAT) is established by Chapter 21 of the Tax Code of the Russian Federation (hereinafter referred to as the Code). The list of documents submitted to the tax authorities by taxpayers simultaneously with the VAT return to confirm the validity of the application of the 0 percent tax rate and tax deductions is provided for in Article 165 of the Code. In accordance with paragraph 2 of Article 88 of the Code, a desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a VAT return, as well as documents provided for Article 165 of the Code. During the specified period, the tax authority checks the validity of the application of the 0 percent tax rate and tax deductions for VAT, and in accordance with paragraph 2 of Article 176 of the Code, upon completion of the inspection within seven days, the tax authority is obliged to make a decision on the reimbursement of the corresponding amounts if, during a desk investigation The tax audit did not reveal any violations of the legislation on taxes and fees. At the same time, the verification of the validity of the application of the 0 percent tax rate and tax deductions is carried out by the tax authority not only on the basis of documents submitted by taxpayers in accordance with Article 165 of the Code, but also on the basis of all information (information, documents) available to the tax authority about the taxpayer, including number received during tax control activities. Based on the analysis of the specified information (documents), the tax authority makes a conclusion about the legality or illegality of applying a tax rate of 0 percent and tax deductions and makes an appropriate decision on compensation by means of offset or refund of VAT amounts or on refusal (in whole or in part) of compensation. This analysis is carried out by the tax authority, including using the capabilities provided by the PIK “VAT” software package, which allows for a more rapid comparative analysis of the information specified in the documents submitted by the taxpayer to justify the application of the 0 percent tax rate and tax deductions, as well as information received during tax control activities. This contributes to a more efficient and high-quality audit and, accordingly, the adoption by the tax authority of an informed decision based on its results, which meets the principles of maintaining a balance of private and public interests. Submission by the taxpayer to the tax authority of information in electronic form containing information about the export transaction, including from documents justifying the legality of applying the 0 percent tax rate and tax deductions for VAT, is aimed at the tax authority exercising more efficient and effective control over VAT refunds from the federal budget. At the same time, the taxpayer’s failure to provide the specified information in electronic form cannot be the basis for the tax authority to make a decision to refuse reimbursement of the corresponding tax amounts. It should be noted that when filling out the indicators provided in the “VAT Refund: Taxpayer” software, it is possible to check the information reflected in the documents related to the export operation (completeness and correctness of information reflected in the indicators provided for by these documents; determine the compliance of the information, specified in various documents; establish the presence of appropriate marks of customs authorities on documents (if their affixing is provided for), etc.), which, in turn, facilitates the submission to the tax authority to justify the application of the 0 percent tax rate and tax deductions of reliable a package of documents that meets the requirements of Article 165 of the Code.

Acting State Advisor of the Russian Federation, 2nd class D. V. EGOROV

Accountant's Directory

Accounting articles and background information

Peak VAT program

VAT Taxpayer is a program created by the Federal Tax Service of Russia in order to simplify the filling out of tax reports for private entrepreneurs and accountants at enterprises. The software will relieve you of the need to work with ordinary text editors and search for filling samples on the Internet. There are ready-made forms for different types of documents. After selecting the required form, the user only needs to enter the required data in the fields, after which the VAT Taxpayer will automatically create a ready-made report.

Clarified

If the declaration has updated calculations, you can go to the required calculation by selecting the appropriate item. In this case, only the declaration with the maximum adjustment number is available for editing, and the remaining calculations are only for viewing.

If an updated declaration is submitted, an indication of the relevance of the previously submitted information reflected in this section of the declaration becomes available. When adding an updated declaration calculation, this attribute is automatically set to the “current” state. If you change the section information while working, this flag will be removed automatically.

Also see “How to download a declaration (document) from the “Legal Taxpayer” program.”

Purpose

The program will be especially useful to individuals and legal entities faced with the need to maintain records for individual entrepreneurs, individual entrepreneurs and legal entities. It also makes it possible to draw up the documents necessary to justify VAT refunds on exports and all related acts. It is important to note that when creating a list of export transactions, it is possible to indicate transaction amounts in any currencies around the world. In addition, when drawing up a justification for reimbursement, you can work with directories of goods and invoices. In general, the form provides quite a few selectors for specifying information provided for in current legislative acts. VAT The taxpayer constantly receives updates with new filling rules.

This is interesting: Corporate income tax, a short cheat sheet for 2021

It will create a finished report, which can be saved to a computer disk or sent to print.

Invoices

The key to success when preparing VAT reporting is the correct preparation of invoices, both issued and received from suppliers, as well as their timely and correct reflection in the 1C system.

Let’s assume that in July of this year we purchased 500 pieces of Rainbow paint from Vodnik LLC at a price of 200 rubles. VAT on this transaction amounted to 20,000.0 rubles. The supplier issued the invoice on time.

Fig.1 Receipt of goods

At the bottom of the document we reflect receipt of the invoice on the same date.

It is important (!) to remember that in order to submit VAT for reimbursement, it is necessary to fulfill the conditions established by Article 172 of the Tax Code of the Russian Federation (Part Two), which provides for the mandatory acceptance for accounting of purchased goods (works, services). Otherwise, the tax authorities have the right to refuse refund of “input” VAT.

Next, we register the sale of previously purchased paint by LLC “in the amount of 300 pieces at a price of 450 rubles, VAT on this transaction is equal to 20,500.22 rubles.

Fig. 2 VAT from the transaction

Key Features

• automates the completion of tax reporting for VAT refunds on exports;
• contains ready-made forms for different types of documents;
• allows you to save and print the finished document;
• has a very pragmatic interface;
• is an official decision from the Federal Tax Service of the Russian Federation.

Where to download and how to work with the PIK VAT program?

PIK VAT is the name of the program that allows you to summarize and generate information on desk audits carried out on VAT claimed for refund. Using this information complex, the processed data is subsequently transported from the local tax level to higher ones - regional and federal.

Is it possible for a taxpayer to download the VAT PIK?

When was the latest version of the program released?

Purpose of PIK VAT

Should a taxpayer use the VAT PIK?

Confirmation of a zero tax rate using PIK VAT

Stages of provision

Is it possible for a taxpayer to download the VAT PIK?

Despite the fact that the PIK VAT program

It is declared as an official tool for tax authorities; even a simple taxpayer can download it. Moreover, the Federal Tax Service provides such an opportunity not only on its official website, but also on the resource of the Federal Tax Service State Research Center. Modern versions of the information complex are constantly present in the relevant sections. The program is called “VAT Refund: Taxpayer”.

In addition to the program itself, a large number of special services are offered. They allow you to transfer data from already used accounting databases to the described complex. This saves the accountant’s working time - he just needs to send the information stored in electronic accounting to the complex and send it to the tax office. No unnecessary copying or printing on paper.

When was the latest version of the program released?

All information about which version of the “VAT Refund: Taxpayer” program is relevant right now can be found on the sites mentioned above.

When searching for information, pay attention to the following subtlety. The text editor contains a file called Readme. It contains information about what services are included in the software package. This is where information is located about the version number of the program available for download, and about what adjustments have been made to the previous version of the complex.

How to delete a declaration

To delete a declaration with the maximum adjustment number, select the item “ Delete 1st updated calculation ” (the name of this item indicates the adjustment number of the declaration with the maximum number).

When deleting a declaration, you can copy the data of the calculation being deleted to the declaration with the previous clarification number. To do this, you need to answer affirmatively to the corresponding question in the window that appears by clicking on the “ Yes ” button. To delete without copying, click the “ No ” button; to refuse deletion, click “ Cancel ”.

This menu item is not available if there is only one VAT return calculation.

Purpose of PIK VAT

Primary user of PIK VAT

- This is the Federal Tax Service. Using this program, tax officials analyze all information received from taxpayers to determine whether VAT is calculated and paid correctly. This is done by comparing the declaration data with information taken from the primary documents and from the responses received from the counterparties of the company being audited. Everything is done within the framework of tax control.

Features the program has,

are such that the complex is almost instantly able to compare all information coming from different sources and information available in the database. This is done automatically and avoids

errors caused by human factor.

Refusal to use the 0% VAT rate.

Add here that from July 1, 2021, ASK VAT-2 will be intertwined with labeling and invoices, as well as online cash registers and everything else.

From January 1, 2021, one of the important amendments to the Tax Code of the Russian Federation regarding VAT comes into force - an increase in tax rates (for changes to VAT that are in effect both from 10/01/2018 and from 01/01/2019, read the article).

The section has been supplemented with new lines 085, 090, 095 for taxpayer-investors who are a party to the investment protection and promotion agreement (IPA).

Should a taxpayer use the VAT PIK?

Not a single legislative norm contains any indication that the taxpayer is obliged to create the PIK VAT

. However, the Federal Tax Service, represented by its local authorities, constantly asks you to fill out the columns of this program. What should a taxpayer do: ignore the requests of tax officials or not spoil his authority and provide the requested data?

It seems to us that it is right to meet the inspection halfway and create the required data block. The tax authorities' arguments in favor of this decision are as follows:

PIK VAT

you can download without any problems.

This program is easy to use.

The data entered into it will allow tax authorities to reduce the time required for desk audits and to better examine the information provided. As a result, it is possible to avoid refusals of VAT refunds due to technical inaccuracies and lack of data.

However, a greater role here is played by the issue of diplomacy and reluctance to receive a “black mark” from the Federal Tax Service. Accountants believe that the use of PIK VAT in an organization leads to double control by the tax service.

Program “VAT Refund: Taxpayer”

According to tax authorities, when using this program, VAT

during export operations it is easier to register, that is, with the help of
PIK VAT
it is successfully possible to confirm the zero rate for exports.

However, in order to confirm your right to this rate, you must submit the following documents to the tax office:

customs declaration (or list of declarations) with appropriate customs marks;

shipping documents for export operations.

All these documents can be sent electronically, if the copy format allows tax authorities to identify them.

Organizations and individual entrepreneurs are given the right to determine for themselves whether they need the PIK VAT

and whether information should be included in it. Nevertheless, for tactical reasons it should still be used. Using this program, you can reduce the time for a tax audit, but most importantly, the taxpayer will improve his position in the ranking of tax authorities.

Adjustment of the declaration

When created for the first time, the declaration is created as a main calculation. Use the button

(in the context menu that appears, select the appropriate item):

• to submit a corrective VAT return;
• changes in the declaration adjustment number;
• deleting the declaration with the maximum adjustment number;
• viewing declaration data of previous payments

To submit a corrective declaration, select the “ Add updated calculation ” item. In the window that appears, specify the clarification number (by default, the next one after the maximum number from the available calculations will be offered). When adding an updated calculation, the data from the previous calculation will be copied to the added calculation.

To change the number of the VAT declaration adjustment with the maximum number, select the item “ Change Main Calculation Number ” (the name of this item indicates the number of the declaration adjustment with the maximum number). In the window that appears, enter the new clarification number.