Section 9 of the new VAT declaration. lines 120 and 130. When should these lines be completed?

When shipping goods, it is not required to fill in column 11, since in this case the company charges VAT regardless of the payment for the goods.

As we found out, the Federal Tax Service of Russia believes that column 11 is also filled in by buyers who restore the amount of advance VAT accepted for deduction upon receipt of goods (subclause 3, clause 3, article 170 of the Tax Code of the Russian Federation). In this case, the buyer must register an invoice for prepayment in the sales book, and in column 11 reflect the details of the payment order for which he transferred the advance to the supplier. We believe that in this case it is not necessary to fill in column 11. After all, here the calculation of VAT depends on the fact of receipt of goods, and not payment of the invoice. But, in order to reduce the risk of a dispute, it is safer to do as the experts of the Federal Tax Service suggest.

Amounts associated with the payment of goods. Another situation when you need to fill in column 11: the supplier receives from the buyer, in addition to payment for the goods, work or services themselves, additional amounts associated with this payment (clause 1 of article 162 of the Tax Code of the Russian Federation). These can be fines that form the price of goods (letter of the Ministry of Finance of Russia dated October 30, 2014 No. 03-03-06/1/54946). For example, if, according to the terms of the contract, in case of delay in payment, the cost of goods increases by a certain percentage. Another example is interest or discount on promissory notes received as payment for goods. The portion of these amounts that exceeds the interest at the refinancing rate is taxed.

From these additional amounts, the supplier must calculate VAT at the rate of 18/118 or 10/110 on the date of receipt of money from the buyer (clause 4, article 164 of the Tax Code of the Russian Federation). The invoice must be drawn up in one copy (clause 18 of the Rules for Maintaining the Sales Book). The seller must register this invoice in the sales book. In column 11, you must indicate the number and date of the payment for which the buyer transferred the amounts associated with the payment for goods.

tax agents. Organizations that withhold VAT as tax agents must also complete column 11 of the sales book. Since the tax in this case must be calculated on the date when the tax agent company transferred money to the supplier for goods, works or services.

A company that leases or acquires state or municipal property is a VAT tax agent. That is, when transferring funds to the lessor or seller, it must withhold the amount of tax from them and independently pay it to the budget (clause 3 of article 161 of the Tax Code of the Russian Federation). An exception is the situation when a small or medium-sized enterprise buys out leased state or municipal property (Federal Law of July 22, 2008 No. 159-FZ). Such transactions are not subject to VAT (subclause 12, clause 2, article 146 of the Tax Code of the Russian Federation).

It is necessary to determine the amount of agency VAT on the date of transfer of rent or payment for the acquired property. In line 5 of the invoice, the company must indicate the details of the payment order for the transfer of money under the agreement. The same data must be given in column 11 of the sales book.

If a company purchases goods, works or services from foreign suppliers in the Russian Federation, then it is necessary to withhold VAT from their value and transfer it to the budget on their own (clause 2 of article 161 of the Tax Code of the Russian Federation). This rule is valid provided that the foreign organization is not registered in the Russian Federation.

The company must draw up an invoice within five calendar days from the date of transferring money to a foreign supplier for goods, work, services accepted for accounting, or an advance payment (letter of the Federal Tax Service of Russia dated August 12, 2009 No. ShS-22-3 / 634, posted on the site nalog.ru as mandatory for tax authorities).

Moreover, if the company has entered into an agreement for the purchase of goods, then in line 5 of the invoice it is necessary to provide the details of the payment for which the money was transferred to the supplier (subparagraph “h” of paragraph 1 of the Rules for filling out the invoice). And if the company purchases services or works, then you need to specify the details of the payment for the transfer of VAT to the budget.

This difference is due to the fact that for works and services, the tax agent must transfer VAT to the budget simultaneously with the payment of money under the contract (clause 4, article 174 of the Tax Code of the Russian Federation). And when buying goods, the company transfers agency VAT at the usual time - no later than the 25th day of each of the three months following the reporting quarter (clause 1, article 174 of the Tax Code of the Russian Federation).

Nevertheless, in column 11 of the sales book, the tax agent in both situations must indicate the number and date of the payment for transferring money to a foreign supplier for goods, work or services.

Library of the magazine "Glavbuh". New VAT.

How to pay and report in 2015

The algorithm for filling out section 9 of the VAT declaration is described in paragraphs. 47-48 of the order of the Federal Tax Service of Russia "On approval of the tax return form ..." dated 10/29/2014 No. MMB-7-3 / 558@ (from the 1st quarter of 2019, it is applied as amended on 12/28/2018).

For clarity, each paragraph of the order relating to section 9 will be deciphered separately:

Appendix No. 1 to Section 9 must be completed in the event that changes were made to the sales book in the reporting period. In this case, line 001 (a sign of the relevance of previously submitted information) is filled in in a manner similar to that described above. The remaining lines of the application are filled in the following order:

The materials of our site will help you fill out tax returns:

• “What is the procedure for filling out an income tax return - an example” ;
• "Sample of filling out a tax return 3-NDFL" .

Line by line instruction

Let's use an example to show how to complete section 9.

PJSC TechnoKvant produces industrial air fresheners and sells them independently. The company's orders are distributed among large wholesale customers, and shipments occur approximately once a quarter during the year. In the 3rd quarter, the company shipped products to the wholesale customer in the amount of 28,974,230.94 rubles. (including VAT (20%) = RUB 4,829,038.49) — invoice No. 3 dated 07/27/2019.

PJSC TechnoQuant draws up a VAT return using the following approaches:

• The initial data is entered into the declaration from the accounting program.
• The declaration is formed and submitted to controllers in electronic form.
• The correctness of the information included in the declaration is checked by the internal control specialists of TechnoQuant PJSC.

Let's see step by step how PJSC TechnoQuant fills in section 9 of the VAT return for the 3rd quarter.

Lines 001-030

Lines 035-100

In this block, TechnoKvant PJSC will fill in only line 100 "Buyer's TIN / KPP". There are no data for the rest of the lines:

Lines 110-220

On this page of section 9 PJSC "TechnoQuant" will fill in 3 lines:

• 160 "Cost of sales on the invoice ... (including tax)";
• 170 "Value of taxable sales ... (without tax)";
• 200 "Amount of tax ...".

Lines 230-280

The final block of lines of section 9 of PJSC "TechnoQuant" will be filled in as follows:

Nuances in section 9 in 2018-2019

In the letter of the Federal Tax Service of Russia dated April 19, 2018 No. SD-4-3/7484@, the controllers explained the specifics of filling out a VAT return (including section 9) by tax agents specified in paragraph 8 of Art. 161 of the Tax Code of the Russian Federation (buyers of scrap, waste of ferrous and non-ferrous metals, secondary aluminum and its alloys, raw animal skins).

We are talking about tax agents:

• who are not VAT payers;
• VAT payers exempted from fulfilling the duties of taxpayers related to the calculation and payment of tax.

These persons are required to complete section 9 (in addition to section 2 of the declaration) with information on invoices received from sellers of these goods when transferring an advance payment and in the cases described in paragraphs. 5 and 13 st. 171 of the Tax Code of the Russian Federation:

• until 01/01/2019 - with a negative value when applying deductions in the generally established manner;
• after 01/01/2019 - in order to apply deductions reflected in section 8.

Results

If in the reporting quarter the company or individual entrepreneur performed transactions subject to VAT, section 9 must be included in the declaration. It contains information from the sales book and details the generalized indicators of the declaration. The absence of a completed section as part of a non-zero declaration will not allow it to pass logical control when checked by the tax office.

For the first quarter, it must be submitted no later than April 27 in a new form (approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3 / 558).

In this article, you will find tips for completing all new report sections and read about changes to old sections.

The most important change that you will experience when preparing VAT returns is that you do not have to manually enter everything in sections 8 and 9. The program will automatically pick up data from your purchase books and sales books. And it is precisely in them that all the information must be correct. Otherwise, there may be problems with the declaration. On six samples, we showed how and what should be reflected in the documents in order to submit VAT returns without much difficulty.

Who is required to submit an electronic VAT return?

Most companies are required to submit a VAT return to the inspectorate in electronic format for TCS. This applies not only to companies on a general regime, but also to organizations on a simplified or imputed basis that issue VAT invoices to buyers.

Note! The weight may be large. Therefore, check the speed of the Internet in advance and, if necessary, change the tariff to a faster one. Otherwise, the shipment may take several hours. . And only on condition that the number of employees of the company for the previous year does not exceed 100 people (clause 3 of article 80 of the Tax Code of the Russian Federation). But such companies must also report electronically if they simultaneously issue or receive VAT invoices as intermediaries. That is, commission agents, agents acting on their own behalf, developers, freight forwarders who take into account only intermediary remuneration in income (clause 5 of article 174 of the Tax Code of the Russian Federation).

Reporting in paper form can only be submitted by organizations on special regimes that withhold VAT as

How to start filling

In the new sections 8 and 9 of the declaration, data must be provided for each invoice issued and received. Section 8 includes the indicators of the purchase book, section 9 - sales books, with the exception of the name of the supplier, buyer and intermediary.

You do not need to enter anything into these sections manually. The accounting program will take all the necessary information in the sales book and the purchase book and transfer it to the declaration itself. That is why it is now fundamentally important to avoid mistakes in books.

The program of special operators can check whether the required indicators are filled in the declaration. But, of course, it will not control whether the company has correctly indicated the indicators for a specific invoice. For example, number, cost of goods, supplier's TIN. In addition, the electronic format of the declaration is quite “soft”. For example, the company will not indicate the TIN and KPP of the counterparty in the declaration. Such a file will most likely pass format control, and problems may arise only at the cameral stage.

Therefore, it is worth checking at least with the main counterparties before submitting the declaration. To do this, you can, for example, create a selection of records for a counterparty from a purchase book or a sales book. And send this data to the supplier or buyer.

In addition, some developers of accounting programs and special operators offer services for automatic verification of counterparties. The check is carried out according to the Unified State Register of Legal Entities through the database on the website of the Federal Tax Service of Russia. Find out about such a service from your developer or special operator.

What sections to include in the new declaration

On general mode

1. The standard composition of the declaration is the title page, sections 1, 3, 8, 9.
2. Intermediaries acting on their own behalf, additionally complete sections 10 and 11.
3. If the company prepares VAT invoices for non-taxable transactions, Section 12 will also be required.

On simplification and imputation

1. Companies that issue VAT invoices, in addition to the title page and section 1, complete section 12.
2. Tax agents additionally include section 9 in their reporting.
3. Intermediaries on a special regime who issue or receive invoices on their own behalf and are not tax agents must submit only the invoice register to the inspection. There is no VAT return.

Section 8

In section 8, as in other new sections, line 001 "A sign of the relevance of previously submitted information" was introduced. But in the reporting for the 1st quarter, this attribute does not need to be filled in, since it is intended only for revised declarations. In other lines of section 8, the same data will be recorded that are given in the purchase book.

Let's take a closer look at the purchase book indicators that raise the most questions. How to fill out the book correctly can be seen in the sample below.

Operation type code (column 2). The list of codes was approved by order of the Federal Tax Service of Russia dated February 14, 2012 No. ММВ-7-3/83. But in the purchase book, it is also desirable to provide additional codes recommended by the Federal Tax Service of Russia (letter dated January 22, 2015 No. GD-4-3 / 794). Tax officials are advised to recode from the beginning of the quarter all those transactions in the purchase book for which new codes have been introduced. This is important because the declaration verification algorithm depends on the operation code.

Note! Recode transactions in the purchase book and sales book for which new codes were introduced in the letter of the Federal Tax Service of Russia dated January 22, 2015. No. GD-4-3/794. Otherwise, inspectors will not be able to match the deductions with the supplier's tax. And they ask for clarification.

Let's take this example. The company imported goods from Germany and entered transaction code 01 in the purchase book. This code indicates the purchase of goods. The program reads this code and understands that it must compare the amount of the deduction in the buyer's declaration with the tax that the supplier accrued in his declaration. But in this case, an error will occur during the check, because the buyer himself pays VAT on imports to the budget. Therefore, in the purchase book, you need to put a special code 20, recommended by the Federal Tax Service for the import of goods. After reading it, the program will refer to the customs database, and not to the supplier's declaration. If the import tax is paid, there will be no questions to the buyer.

Number and date of the seller's invoice (column 3). The main thing is to correctly enter the invoice number into the shopping book, especially if it contains letters, hyphens and other symbols. Due to an error in the number, there may be discrepancies with the seller's declaration. Your colleagues and officials from the Federal Tax Service discussed this problem in detail at the Glavbukh Club, which took place on March 5.

The invoice date does not need to be specified if the company claims a VAT deduction on import. Then in column 3 of the purchase book, only the number of the customs declaration must be indicated.

Number and date of the document confirming the tax payment (column 7). If the company deducts tax on purchased goods, works or services, the payment details do not need to be indicated. Since column 7 of the purchase book must be filled out only when the company declares a deduction, one of the conditions for which is the payment of tax. Basically, these are deductions from advances transferred to the supplier. In addition, column 7 of the purchase book is filled in by tax agent companies.

If the deduction of advance VAT is declared by the supplier on the date of shipment, it is also not necessary to record the data of the payment order. As we found out, now the Federal Tax Service of Russia agrees with this.

The supplier accepts the tax for deduction and when returning the advance to the buyer. The Federal Tax Service advised in this case to indicate the number and date of the payment for the return of the advance. It does not matter that the title of column 7 of the purchase book refers to the payment of tax, and the supplier in this case does not pay tax. At the same time, the Federal Tax Service informed us that the shortcomings in column 7 should not lead to problems during the audit. After all, the tax authorities will be able to automatically compare the invoice in the declaration of the supplier and the buyer. Thus, questions about the payment details are most likely only possible if the inspectors in-depth check some of the company's operations.

Date of acceptance of goods for accounting (column 8). Mistakes in this prop are dangerous. From the date of registration of goods, a three-year period is now calculated during which a company can claim a VAT deduction (clause 1.1, article 172 of the Tax Code of the Russian Federation).

TIN / KPP of the seller (column 10). It is safer to check these data, since the tax authorities will compare the records in the accounts of the buyer and supplier primarily by TIN. For example, you can use the service on the nalog.ru website in the "Electronic Services" > "Checking the correctness of filling in invoices" section. Although while this service is working in test mode and errors are possible in it. Therefore, if the service gives an error, but the counterparty is an operating organization, the invoice can be included in the declaration.

If the company imports goods, column 10 does not need to be completed. This also applies to goods purchased from suppliers from the countries of the Eurasian Economic Union.

TIN / KPP of the intermediary (column 12). This column must be filled in if the company purchased goods through an intermediary who acts on its own behalf.

Note! If the company purchased goods through an intermediary, indicate its TIN / KPP in column 12 of the purchase book.

Number of the customs declaration (column 13). This requisite is filled only for imported goods. For such products, the supplier must indicate the numbers of customs declarations on the invoice. The buyer provides the same data in the purchase book. If there are several customs declarations, the tax authorities recommend that they be separated by a semicolon. Column 3 of the purchase book does not need to be completed. The number of the customs declaration in it reflects only importers, that is, companies that import goods themselves.

Note. Will your declaration get stuck upon delivery?
The volume of the new electronic declaration can be very large, since it now contains detailed information about all transactions. Therefore, you can assess how your Internet is suitable for delivery even before delivery. One invoice record (line in the sales book or purchase book) weighs 250-300 bytes, the number of lines is approximately known to you. Multiply and you get the "weight" of the declaration. Divide it by the speed of the Internet channel. You can check with your ISP or IT department. This will give you an estimated turnaround time. If the result is too high, then you need to switch to some other tariff at which the Internet will be faster, or change equipment or provider.

Section 9

In section 9, you must provide the data of the sales book for each invoice issued. Let's focus on the most important indicators. How to fill out a book, you can see in the sample.

Transaction type code (column 2 of the sales book). In the sales book, it is worth recoding all transactions from the beginning of the first quarter that fall under the new list of codes recommended by the tax authorities (letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3 / 794). This is necessary so that the program of the Federal Tax Service of Russia, when checking, can compare the data on a specific invoice in the declaration of the buyer and supplier.

Seller's invoice number (column 3). The best option is to use simple invoice numbering without alphabetic characters, dashes and other characters. Then there will be less discrepancy between the reporting of the supplier and the buyer.

TIN / KPP of the buyer (column 8). Companies that sell goods or services to an individual may not indicate the TIN in the invoice, and therefore in the sales book. Accordingly, this indicator will be absent in the declaration. There is no violation in this. But for a correct check, code 26 must be put in column 2 of the sales book. It indicates the sale of goods to buyers who are not VAT payers or are exempt from tax. This code also applies to sales to individuals. It must also be given when the company receives advances from such buyers.

TIN / KPP of the intermediary (column 10). If the goods are sold through a commission agent or an agent acting on his own behalf, reflect his details in the sales book. The same data will be recorded in the declaration.

Number and date of the document confirming payment (column 11). When goods are shipped, the details of payment documents in column 11 of the sales book do not need to be recorded. If the buyer transferred an advance payment, indicate the details of the payment order for which the advance was received.

Cost of sales exempt from tax (column 19). This column is intended only for organizations that apply the VAT exemption (Article 145 of the Tax Code of the Russian Federation). If the company sells goods that are not subject to VAT under Article 149 of the Tax Code of the Russian Federation, the sales book is not filled out. But you need to include in the declaration section 7, intended for preferential transactions.

We add that the company can register corrected and corrective invoices in the sales book and purchase book. Then you need to specify the details of not only these documents, but also the original invoice.

Section 9 on paper declaration

Simplified or imputed companies that are tax agents have the right to submit a VAT return on paper. We are talking, in particular, about those companies that buy goods from a foreign organization in Russia (clause 2, article 161 of the Tax Code of the Russian Federation). Or they rent state or municipal property (clause 3 of article 161 of the Tax Code of the Russian Federation).

It is safer for such companies to complete the sales book and section 9 of the declaration. The explanation is this. It follows from the Tax Code of the Russian Federation that only VAT payers keep the sales book (clause 3, article 169 of the Tax Code of the Russian Federation). But from the rules for maintaining the sales book, we can conclude that tax agents must register invoices in the sales book (clause 3 of the Rules for maintaining the sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). And these rules do not contain exceptions for companies on special regimes. This was confirmed by the Federal Tax Service of Russia.

Example 1 How a simplified tax agent fills out section 9 of the declaration
The company leases municipal property on simplified terms. On March 16, 2015, the company transferred the rent under the agreement and withheld VAT from this amount. The amount of the rent is 59,000 rubles, including VAT - 9,000 rubles. The accountant issued an invoice for the amount of rent and registered it in the sales book. And then reflected the indicators of the invoice in section 9 of the declaration. An example of filling out section 9 is given below. The company is not entitled to deduct this amount of tax, as it applies a special regime. And VAT deductions can be declared only by payers of this tax.

Note. What has changed in the old sections of the declaration

1. The tax base . Amounts received from buyers and related to payment for goods must be reflected in the total sale on line 030 or 040 of section 3 of the declaration, depending on the VAT rate. For example, this applies to interest on promissory notes received as payment for goods, the amount of which exceeds the refinancing rate (clause 1, article 162 of the Tax Code of the Russian Federation). Previously, these amounts were required to be shown separately on line 080.
2. VAT deductions . Tax charged by capital construction contractors should be included in the total amount of deductions on line 120 of section 3. In the previous form, such company tax deductions were reported on line 140.
3. Export of goods . Sections 4-6, which are filled in by exporting companies, have changed. So, in section 4, new codes for returning goods (1010447) and changing the price of goods (1010448) appeared.

Sections 10 and 11

In addition to sections 8 and 9, intermediaries fill out two more new sections - 10 and 11. This applies to commission agents, agents acting on their own behalf, developers, as well as forwarders who take into account only intermediary remuneration in income (clause 5.1 of article 174 of the Tax Code of the Russian Federation ).

Section 10 contains information about invoices issued from part 1 of the accounting journal. And in section 11 - indicators of received invoices, which are contained in part 2 of the accounting journal, with the exception of the names of the seller and buyer.

The data of sections 10 and 11 are essential for the verification of the declaration. After all, the ledger figures create a relationship between the supplier's sales book and the customer's purchase book. If the intermediary fills out the invoice log incorrectly, the buyer will need to write explanations for the inspectors. Let's explain with an example.

Example 2 How the commission agent should fill out the invoice accounting journal
LLC "Commissioner" entered into an agreement for the sale of goods of LLC "Committent". The commission agent sold these goods to the Buyer LLC company and issued an invoice. The cost of goods is 354,000 rubles, including VAT - 54,000 rubles. The invoice lists the commission agent as the seller. The commission agent registered this invoice in part 1 of the accounting journal.
But VAT on the cost of shipped goods is charged not by the commission agent, but by the committent. Therefore, the commission agent transferred the data on the shipment of goods to the committent. The accountant of LLC "Komitent" also prepared an invoice for the shipment and registered it in the sales book as shown in the sample below. Then the committent handed over this invoice to the commission agent.
The principal issues an invoice for the entire cost of goods sold. Even if the commission agent transfers to the committent the proceeds from the sale of goods minus remuneration. That is, the cost indicators in the invoice of the commission agent and the committent must be identical. They do not depend on settlements between the intermediary and the committent.
The accountant of OOO Kommissioner registered the invoice received from the principal in part 2 of the accounting journal. Then the commission agent added data from the invoice of the committent to columns 10-12 of part 1 of the accounting journal. This is the name of the committent, TIN / KPP and details of the invoice. A sample logbook is shown below.
Thus, Buyer LLC claimed a VAT deduction based on the invoice of Commissioner LLC. In the purchase book, the commission agent will be listed as the seller (see sample below). When checking, the program will refer to the commissioner's accounting journal and determine the supplier of goods, which is the committent. The program will then check the tax accrual in the consignor's sales ledger.
If the commission agent does not receive the invoice of the consignor and does not indicate his data in columns 10-12 of part 1 of the accounting journal, then the buyer will be asked for clarifications on VAT deductions.

Since 2015, companies have not registered invoices for commission in the accounting journal (clause 3.1 of article 169 of the Tax Code of the Russian Federation). Therefore, in section 10, these invoices do not need to be reflected.

It is possible that the intermediary company applies a special regime. Then you do not need to fill out a VAT return. But it is necessary to transfer the register of invoices to the inspection no later than April 20 (clause 5.2 of article 174 of the Tax Code of the Russian Federation).

Section 12

Note. On the simplified
Simplified companies that issue invoices must submit a VAT return in electronic format. Otherwise, the account may be blocked.

Section 12 is intended for companies on special regimes that issue VAT invoices to buyers. As well as organizations on a general regime, which draw up tax invoices for non-taxable transactions.

This section records the data of lines 1, 6b, 7, columns 5, 8 and 9 of each invoice. That is, the number and date of the invoice, TIN / KPP of the buyer, currency code, cost of goods sold, works or services excluding tax, tax amount and value of goods with VAT

2.1.29 How to complete section 9 of the declaration. In section 9, you must provide the data of the sales book for each invoice issued. Let's focus on the most important indicators. How to fill out a book is seen in the sample.

Transaction type code (column 2 of the sales book). From July 1, 2016, new operation type codes () must be applied. The main codes that are used for the sales book are in the table.

From the 1st quarter of 2017, the tax authorities stopped accepting VAT returns with errors in transaction codes. We were informed about this by the FTS. In the purchase ledger, sales ledger, and invoice ledger, there should only be codes that are appropriate for these ledgers.

Seller's invoice number (column 3). The best option is to use simple numbering of invoices without alphabetic characters, dashes and other characters. Then there will be less discrepancy between the reporting of the supplier and the buyer.

TIN / KPP of the buyer (column 8). Companies that sell goods or services to an individual may not indicate the TIN in the invoice, and therefore in the sales book. Accordingly, this indicator will be absent in the declaration. There is no violation in this.

But for a correct check, code 26 must be put in column 2 of the sales book. It indicates the sale of goods to buyers who are not VAT taxpayers or are exempt from paying tax. This code also applies to sales to individuals. It must be brought, and when the company receives advances from such buyers.

TIN / KPP of the intermediary (column 10). If the goods are sold through a commission agent or an agent acting on his own behalf, reflect his details in the sales book. The same data will be recorded in the declaration.

Number and date of the document confirming payment (column 11). When goods are shipped, the details of payment documents in column 11 of the sales book do not need to be recorded. If the buyer transferred an advance payment, indicate the details of the payment order for which the advance was received.

Cost of sales exempt from tax (column 19). This column is intended only for organizations that apply the VAT exemption (). If the company sells goods that are not subject to VAT under the Tax Code of the Russian Federation, the sales book is not filled out. But you need to include in the declaration section 7, intended for preferential transactions.

From the reporting for the 1st quarter of 2017, a new line 035 “Registration number of the customs declaration” appeared in section 9. But in the declaration for the I and II quarters of 2017, it can not be filled out. The sales book does not yet have a column from which you need to take data for a new line of the declaration. But even when it does, most companies will leave the new line blank. According to the draft amendments to Decree No. 1137, only companies in the special economic zone of the Kaliningrad region will indicate information about customs declarations in the sales book and, accordingly, in line 035 of the declaration.

We add that the company can register corrected and corrective invoices in the sales book and purchase book. Then you need to specify the details of not only these documents, but also the original invoice.

2.1.30 When it is necessary to complete the annexes to sections 8 and 9. Appendix 1 to section 8 of the declaration is filled in if changes are made to the purchase books of the past quarters (for which the declarations have already been submitted). Like Section 8, Appendix 1 to Section 8 must be completed by all taxpayers eligible for a tax deduction. As well as tax agents, except for those named in paragraphs and articles 161 of the Tax Code of the Russian Federation. Appendix 1 to section 9 of the declaration is filled in if changes are made to the sales books of the past quarters (for which the declarations have already been submitted).

2.1.31 What happens if you submit a declaration without sections 8 and 9. The VAT return can be submitted without sections 8 and 9 only if there were no transactions or there were transactions that were not subject to VAT in the reporting quarter, and the company submits a zero report. If the company had transactions subject to VAT, but sections 8 and 9 were not included in the reporting, then errors will be found when checking the control ratios. In this regard, it will be necessary to provide explanations or clarify the reporting.

In addition, buyers claiming Section 8 deductions will be required to provide an explanation. After all, an automatic check will not be able to compare the amounts of deductions declared by buyers with the amounts of VAT calculated by the seller. As a result, many customers will try to cooperate with safer providers.

On the 1C: Lecture Hall page there is a video recording of the lecture "New VAT declaration in 1C: Accounting 8 - preparation, presentation and clarification", which took place on March 5, 2015 in 1C: Lecture Hall:

• Part 1. Regulatory regulation of VAT reporting
• Part 2. Preparing accounting data for new VAT reporting
• Part 3. Duty to Prepare Invoices and Maintain an Invoice Log
• Part 4. Forms and rules for maintaining a purchase book, a sales book and an invoice accounting journal (Resolution No. 1137)

Structure of the new tax return

New tax return for VAT, approved. Order No. 558, unlike the previous declaration, approved. Order No. 104n, includes not seven, but 12 sections. It includes the usual sections from the first to the seventh:

• section 1 "The amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer";
• section 2 "The amount of tax payable to the budget, according to the data of the tax agent";
• section 3 "Calculation of the amount of tax payable to the budget on transactions taxed at tax rates provided for in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation";
• Appendix 1 to Section 3 "Amount of tax to be restored and paid to the budget for the past calendar year and previous calendar years";
• Annex 2 to Section 3 "Calculation of the amount of tax payable on transactions for the sale of goods (works, services), transfer of property rights, and the amount of tax payable by a foreign organization carrying out business activities in the territory of the Russian Federation through its divisions (representative offices, departments)";
• section 4 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which is documented";
• section 5 "Calculation of the amount of tax deductions for transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which was previously documented (not confirmed)";
• section 6 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which is not documented";
• section 7 “Transactions not subject to taxation (exempted from taxation); transactions that are not recognized as an object of taxation; transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation; as well as the amount of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months.

As well as brand new chapters eight through twelve:

• section 8 "Information from the purchase book on transactions recorded for the past tax period";
• appendix 1 to section 8 "Information from additional sheets of the purchase book";
• section 9 "Information from the sales book on transactions recorded for the expired tax period";
• appendix 1 to section 9 "Information from additional sheets of the sales book";
• section 10 "Information from the register of issued invoices in relation to operations 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 past tax period";
• section 11 "Information from the register of received invoices in relation to operations 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 past tax period";
• section 12 "Information from invoices issued by persons specified in paragraph 5 of Article 173 of the Tax Code of the Russian Federation".

It should be noted that the prepared new declaration is initially focused on the electronic format, since the paper form of the declaration given in Order No. 558 is difficult to fill out and verify. And if the purchase book and the sales book, as well as the invoice accounting journal contain a large number of entries, then it is almost impossible to do this. This approach, apparently, is quite justified, since the possibility of filing a declaration in paper form is limited to a narrow circle of declarants:

• non-payers of VAT, performing the duties of tax agents, and not being intermediaries (forwarders, developers);
• taxpayers who provide information classified as state secrets (clause 3, article 80 of the Tax Code of the Russian Federation).

Hence the two main tax "axioms" fully supported by the tax authorities:

• A VAT return filed electronically should not, in principle, exist in paper form. Of course, you can print such a declaration for yourself on paper, but given that each registration entry for each invoice reflected in sections 8 - 12 takes at least two sheets, the volume of such a paper declaration will be simply gigantic;
• how the taxpayer will reproduce the electronic format of the sections of the declaration for visual perception (for visualization) is determined only by the desire and capabilities of the electronic means of the taxpayer himself. That is why for the perception, control, analysis of information reflected in sections 1 - 7 of the declaration, the usual tabular forms with a vertical reflection of indicators in the corresponding lines are quite suitable. And to view the information contained in sections 8 - 12 of the electronic declaration, for reasons of convenience and rationality, it makes sense to refer to the very forms of sales books, purchase books, registers of received and issued invoices, in which this information is reflected in a familiar form .

The procedure for filling out the declaration

Auto-completion of counterparty details by TIN is supported in all the latest versions of accounting programs of the 1C:Enterprise 8 system:

• Version 1.3.60 of the "Manufacturing Enterprise Management" configuration (rev. 1.3);
• Version 1.1.55.2 of the "Integrated Automation" configuration (rev. 1.1);
• Version 3.0.34.17 of the "Enterprise Accounting" configuration (versions PROF, KORP and basic, rev. 3.0);
• Version 2.0.3.31 of the "Entrepreneur reporting" configuration (rev. 2.0);
• Version 2.0.10.72 of the "1C: ERP Enterprise Management" configuration (rev. 2.0);
• Version 11.1.10 of the Trade Management configuration.

In conclusion, we note that the successful submission of a new VAT return is a complex task, including:

• correct maintenance of regulated accounting for VAT in the program;
• submission of the declaration through electronic channels;
• timely submission of explanations in response to the requirement of the Federal Tax Service (in electronic form)
• on specific lines of sections of the declaration;
• submission of corrective declarations based on records of additional sheets.

Presentation: how to prepare for filing a VAT return