Payment of VAT in 2017-2018 - the timing of payment of this tax depends on the specifics of the legal relationship into which the taxpayer enters - can be carried out quarterly, monthly or in connection with specific legally significant events. Let's study these nuances in more detail.
VAT payable is determined as the difference between which indicators
Before considering the procedure for paying VAT in 2017-2018, let’s study how this tax is calculated.
The principle of calculating VAT is quite simple. The amount of tax payable is determined as the difference between the calculated “outgoing” and calculated “incoming” VAT for the reporting period.
At the same time, in order for VAT payable to the budget to be reduced by input tax, the following conditions must be met:
- goods and services purchased by the taxpayer and generating input VAT must be taken into account (but not earlier than 3 years before the start of the reporting period);
- the taxpayer must have invoices and primary documents for the relevant goods;
- Input VAT must be reported in section 3 of the tax return.
In addition, goods (services) must be purchased for use by the taxpayer within the scope of an activity that is subject to VAT.
Deadlines payment of VAT to the budget (for the 1st quarter of 2018)
In general, the VAT payment period is quarterly. Most VAT payers pay the corresponding tax monthly - in the amount of 1/3 of the calculated VAT for the quarter, before the 25th day of the month following the reporting period (if it is a day off - on the next working day), and twice more - in the same amount up to 25 the th day of each next month.
So, for the 1st quarter of 2018, tax is paid:
- in the amount of 1/3 - until April 25, 2018;
- in the same amount - until 05/25/2018 and 06/26/2018 (since June 25 is a Sunday).
Separate deadlines have been established for paying VAT in 2018:
- Importers of goods imported from the EAEU states.
The deadline for paying VAT in 2018, established for such taxpayers, is until the 20th day of the month (if it is a weekend, then on the next working day) following the one in which the imported goods were registered by the taxpayer. - Tax agents of foreign organizations selling goods (if the supplier is from a country outside the EAEU) and services in Russia, but not registered with the Federal Tax Service.
VAT is paid by agents on the same day that the foreign supplier receives payment for goods or services from the Russian buyer.
The payment of VAT by tax agents has a number of nuances - let’s study them in more detail.
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Scheme for calculating VAT by a tax agent for a non-resident (according to Federal Law No. 244-FZ on amendments to the Tax Code of the Russian Federation)
A business entity acquires the status of a VAT tax agent if:
- he, operating in Russia, will buy a product or service from a foreign company not registered with the Federal Tax Service for the purpose of further selling this product or service in Russia (in the case of a product, provided that the supplier is from a country not part of the EAEU);
- he, while in Russia, will pay for the electronic service of a foreign person not registered with the Federal Tax Service (or ensure the sale of the service as an intermediary);
- acquires property from government agencies or leases it;
- sells state confiscated and escheated property, ownerless valuables, etc.;
- in other cases provided for by the provisions of Art. 161, as well as Art. 174.2 Tax Code of the Russian Federation.
We indicated above in which cases the tax agent transfers VAT on the day the payment for goods and services is transferred to the supplier. In other cases, the deadline for paying VAT by the tax agent corresponds to that established for ordinary taxpayers.
In accordance with the Law “On Amendments to the Tax Code of the Russian Federation” dated July 3, 2016 No. 244-FZ, from January 1, 2017, Russian companies purchasing services from foreign suppliers (not registered with the Federal Tax Service) via the Internet acquire tax agent status. Thus, they also need to pay VAT on the day of payment for the relevant services.
Payment of VAT under the simplified tax system and UTII: nuances
In general, companies using the simplified tax system or UTII do not pay VAT, except for the following scenarios:
- The company has the status of a tax agent, including within the jurisdiction of the new provisions of the Tax Code of the Russian Federation introduced by Law No. 244-FZ, and pays VAT within the time limits discussed above.
- The company issued a VAT invoice to the counterparty.
In this case, VAT is paid in full, without dividing into 3 payments - before the 25th day of the month following the reporting quarter (if it is a weekend, then on the next working day). - The company imported goods from the EAEU (the tax is paid within the same deadlines as determined for ordinary importers of products from the EAEU).
Let us consider the specifics of VAT payment by importers, including those who order goods from foreign countries, in more detail.
Payment of VAT when importing goods and services: nuances
There are several types of imports for which VAT is paid:
- Import of goods from EAEU countries. We discussed the tax payment deadlines that are established for these legal relations above.
- Import of goods from countries outside the EAEU (provided that the importer will be the tax agent of his foreign supplier).
Unless otherwise established by law, VAT in such legal relations is paid by all business entities, regardless of the taxation system applied - in this case we are talking about “import” VAT.
Import VAT is paid before the procedure for importing goods across the border begins.
- Import of services by tax agents. We also discussed the deadlines for paying VAT by them above.
Import VAT can be deducted as a form of input VAT.
It will also be useful to study the specifics of reporting for the tax in question.
Deadline and procedure for submitting VAT reports
There are the following types of VAT reporting:
- Standard declaration, which is submitted to the Federal Tax Service before the 25th day of the month following the reporting quarter:
- ordinary - not having the status of tax agents or importers - payers;
- tax agents - when reflecting in the declaration information about tax paid for other persons.
The main part of the tax agent’s information is reflected in section 2 of the declaration. For each organization for which the taxpayer paid VAT, a separate sheet of Section 2 is drawn up.
- Journal of invoices (surrendered by companies in special modes in accordance with clause 5.2 of Article 174 of the Tax Code of the Russian Federation).
- “Import” declaration when importing goods from the EAEU countries - until the 20th day of the month following the one in which the relevant goods were imported.
VAT is generally paid monthly as part of the distribution of the amount for the quarter into 3 payments: the first is made before the 25th day of the month following the reporting quarter, the remaining amount in two equal installments - before the 25th day of each of the next 2 months. Separate deadlines for paying VAT are established for firms in special regimes, as well as importers of goods and services.
You must submit your VAT return for the 4th quarter of 2018 by January 25, 2019. The form has not changed, however, there are some points that you should pay special attention to; it is because of them that errors occur and the tax program does not accept reports.
The BukhSoft program generates all tax returns and calculations automatically. After preparation, the report is tested by all verification programs of the Federal Tax Service. You can check the report generated both in BukhSoft and in any other accounting program. Try it for free:
Check your VAT return
You must report for the 4th quarter using the VAT return form approved by Federal Tax Service order No. ММВ-7-3/558@ dated October 29, 2014, as amended by Federal Tax Service order No. ММВ-7-3/696@ dated December 20, 2016. Taxpayers submitted the same form for the 1st, 2nd and 3rd quarters of 2018.
Who files the VAT return?
VAT returns are submitted by companies and individual entrepreneurs, as well as intermediaries recognized as VAT payers. In addition, in some cases, the declaration is submitted by those who do not pay VAT (companies using the simplified tax system, for example), if they issued invoices with allocated VAT during the reporting period.
How to submit a VAT return for the 4th quarter of 2018?
VAT returns must be sent to tax authorities in electronic format via TKS almost always, with the exception of the cases described in paragraph 5 of Art. 174 Tax Code of the Russian Federation. Namely, those who are exempt from paying VAT, but acted as a tax agent for VAT during the reporting period, can report on paper. Submitting reports via the Internet with Bukhsoft is quick and convenient! Fill out your VAT return online using our cloud accounting service.
How do tax authorities check VAT returns?
When filling out the form, it is important to pay attention to some points. This is due to the fact that the declarations are checked automatically in a special tax program called ASK VAT. If there is even one small inaccuracy in the form, the program will not accept the submitted information.
Currently, the second version of the program has been developed and is being used - ASK VAT-2, which began operating in 2015. The program itself was introduced into the activities of the Tax Service in 2013 with the aim of automatic control over the payment of VAT.
In this program, tax inspectors can see whether there are discrepancies in the submitted reports between counterparties.
There are two types of discrepancies:
- Type “VAT” - both counterparties indicated completed transactions, but the amount of VAT in them does not agree.
- Type “Gap” - one of the counterparties filed a zero declaration, did not report at all, or there is no information about it in the register.
Whatever discrepancy is identified, the actions of the tax authorities are the same - request clarification or a clarifying declaration. For the “VAT” type of discrepancy, as a rule, an explanation is sufficient; for a “Gap” discrepancy, you will have to submit a clarification. Without doing this, the company runs the risk of receiving from the Tax Service a notification about additional VAT assessment during a desk audit, or even about the start of an on-site tax audit.
As practice shows, discrepancies arise not because the company deliberately underestimated tax amounts, but because the program recognized as a discrepancy a transaction between counterparties reflected by them in different reporting periods. Requirements from tax authorities will come if the buyer reflected the deduction in the declaration later than the seller realized the sale. However, transferring the deduction is the right of the taxpayer (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).
What to pay attention to when filling out the VAT return 2018
Let's look at the important points that you should pay attention to when filling out the VAT return for the 4th quarter of 2018.
The total amount of calculated VAT is reflected on line 118 of Section 3. On line 125 you need to decipher the VAT presented by the contractor.
Line 110, plus lines in Section 3 - 041, 042, 115, 185 are filled in by organizations participating in the free economic zone.
In Appendix 1 of Section 3, there is no need to register all the addresses of real estate for which the organization restores tax for 10 years (clause 4 of Article 171.1 of the Tax Code of the Russian Federation). For each such object there is its own Appendix 1 to the declaration. Section 8 indicates the numbers of customs declarations broken down into 150 lines.
Section 9 contains line 035 “Registration number of the customs declaration”. This line does not need to be completed for those who import and export their goods. The line was created specifically for companies participating in the FEZ. They take information from their sales books and transfer it to declarations instead of invoice numbers.
The VAT form in 2018 must contain codes for non-taxable transactions included in Section 7 of the declaration.
Tax agents, as well as VAT payers, are those categories of enterprises and entrepreneurs who are required to submit appropriate declarations within the period specified by law. With regard to value added tax, the declaration should be completed quarterly; in 2017, a new form should be used, which can be downloaded for free in Excel below; we also suggest downloading a sample of filling out the VAT declaration for the 3rd quarter of 2017.
The documents themselves are in almost all cases filled out electronically. Even the number of employees does not affect which method of sending documentation you can choose. Paper VAT returns will only be accepted in exceptional circumstances.
About the general rules when submitting
Article 174 of the Tax Code states that papers must be submitted when the so-called reporting period ends. The maximum deadline is the 25th day of the month following this reporting period (for VAT this is a quarter), i.e. the declaration for the added tax is submitted four times a year.
Please note: For the 3rd quarter of 2017, a VAT return must be submitted by October 25, 2017.
If the due date falls on a weekend, then it is simply postponed to the next day when everyone goes to work.
Documentation is presented only at the branch where the taxpayer was registered.
According to the standard step-by-step instructions, the following information is required to be displayed in the VAT tax return form:
- Objects of the taxation system.
- Description of costs and income for the reporting period.
- Sources from which funds came.
- The base used to calculate taxes.
- Benefits related to tax transfers.
- Contribution, in the total total amount.
- Other types of data that affect fees.
In 2017, VAT returns are submitted using an electronic form.
Enterprises could submit the document in printed form until the end of 2013.
The procedure has been changed starting January 1, 2014. Now the use of modern technologies has become mandatory, regardless of the number of employees.
Electronic forms are also used to complete applications.
Who is required to submit a VAT return?
According to the law, not all categories of citizens are given the obligation to draw up this document.
We list those for whom the requirement to submit a completed tax return for added tax remains relevant and mandatory under any circumstances:
- IP with OSNO.
- LLC with OSNO.
- Individual entrepreneur using the simplified tax system and UTII. This is especially important for those who import products from abroad, work using the form of a simple partnership, and issue invoices to the consumer, where they write about VAT.
Entrepreneurs and organizations are exempt from paying VAT if the following conditions are met:
- IP and simplified tax system.
- IP, UTII.
- IP, Unified Agricultural Sciences.
- IP, PSN.
- Individual entrepreneurs and LLCs on the simplified tax system. But they are released only if during the last two months they have made a profit not exceeding two million rubles. Then VAT is not charged, but it is important to inform the tax office about this in advance.
There is a so-called simplified declaration form, the same for everyone. The use of such a form is acceptable if business activities do not lead to any changes in bank accounts. Or if there are no objects included in the taxation system.
Filling out simplified versions of the declaration form involves the use of paper media. In these cases, the requirement to use electronic forms of VAT reports does not apply.
How to fill out a VAT return for the 3rd quarter of 2017
Structure of the report form
When studying any step-by-step instructions, it will become clear that there are a total of 12 sections in the document.
Structure of the tax return form for value added tax:
- The title pages are filled out by each taxpayer.
- The first section was created for everyone. It is needed even by those who, under standard conditions, are exempt from the tax itself, but at the same time issue an invoice with the relevant data. Such entrepreneurs fill out only the title page along with 1 section.
- Tax agents should pay particular attention to section 2.
- Sections 3-6 of the declaration describe only a certain type of transaction. If they occurred during the reporting period, the relevant information is entered.
- A number of operations are described in section 7 of the VAT report. This applies to transactions that are not subject to taxation. Usually this refers to the sale of goods and services outside Russian territory. Or transactions where an advance is received for actions carried out only in the future. If the preparation takes at least 6 months.
- Section 8 of the tax return form specifies tax deductions associated with previous reporting periods.
- Section 9 is a place where it is easy to find information regarding the sales book and other related documents.
- If certain data is entered into the invoice journal, then they are transferred to the declaration, to sections 10 and 11. This is especially true for the mediation sector.
- Section 12 is also for those who do not pay tax, but are involved in processing invoices.
Samples of filling out sections
How to fill section 1 VAT returns:
Here the total tax amount is calculated.
- We enter OKTMO in the line of the form, which is designated by code 010.
- The BCC for VAT is entered in line 020. This is relevant for goods and services that are sold only in the Russian Federation.
- The total amount of the VAT contribution is the issue addressed in line 030.
- 040 and 050 – lines of the declaration form, where the result for sections 3-6 is entered. Dashes are allowed here if the tax base is not applied.
There are only line numbers left, starting with 040 and ending with 050. Their design is relevant if there is code 227 in the line with the location of the account. Otherwise, affixing dashes is acceptable.
Sample of filling out section 1 for the 3rd quarter of 2017:
Section 3: filling features
In this section of the declaration form, the tax contribution itself is calculated, using rates of up to 18 and 10 percent, respectively. It becomes a mandatory requirement to indicate tax deductions, if relevant.
If transactions are carried out for the sale of goods and services that are subject to VAT, then their description is given in lines numbered 010-040. Columns 3 and 5 must also be used in full.
The functioning of the object as a property complex is displayed in line 050.
If construction and installation work is carried out for the enterprise itself, this must be written in line number 060. But information is needed only if the corresponding projects were carried out for a particular reporting period.
Data regarding the tax base is entered in line 070. The VAT return form must include information not only regarding prepayments, but also subsequent transactions related to one or another calculation. In the appropriate field they write about the amount of tax that is taken from the advance payment.
080 – line number, which indicates the amounts that make up the base and are used when calculating the amount of tax itself.
All transactions accompanied by settlement in connection with payment for goods and services provided must be indicated.
The most detailed information regarding VAT charges is included in the declaration lines designated by numbers 090-110. Especially if restoration is required in the current period.
- Number 090 is dedicated to the amount to be restored.
- 100 – designation of the contribution in the case when the amount for deduction has already been accepted for products and services that are subsequently exported.
- 110 – line number of the report form describing transactions that involved the calculation of a tax deduction in connection with fixed assets, intangible assets or rights. In the future, these objects usually become part of the contribution to the authorized capital owned by third parties.
Line 120 is devoted to the total tax amount as a whole. This includes a contribution for transactions for the sale of any goods and services, as well as the part subject to restoration.
Sample of filling out section 3 for the 3rd quarter of 2017:
Sections 4-9
They are filled out only when carrying out transactions to which a zero tax rate applies. 7 Section of the declaration is devoted to transactions that are not subject to VAT at all. There is another case when this part is used - the transfer of an advance payment for goods with services related to the list approved separately by the Government of the Russian Federation.
The remaining sections have already been written about earlier.
Samples of filling out sections 8 and 9 can be viewed in the completed example declaration, which can be downloaded below for free.
Features of the tax deduction under section 3
This information goes on the lines of the tax return, starting with number 150. The main thing is to indicate only deductions that actually relate to a particular tax deduction. You cannot do without a detailed study of the information presented in the last lines of the purchase books. The indicators must match what is written there.
Separately, goods imported into the territory of the Russian Federation or exported beyond its borders are taken into account. Do not forget to indicate the amount of VAT that was actually charged.
About the final part
The final part of the declaration is usually filled out by forwarders, developers and intermediaries. Or in general any enterprises that work in the interests of others. This part is always drawn up in the presence of agency contracts or commission agreements, the use of a transport expedition, or the performance of duties for the implementation of development.
Form and completed sample
New VAT return form for 2017 download for free in excel - .
Sample of filling out the VAT return for the 3rd quarter of 2017 -.