VAT declaration: how to draw up and submit, sample form. How to fill out a VAT return Section 8 9 of a VAT return

Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrectly entered codes or violation of control ratios are the reason for refusing to accept the report, conducting a desk audit or bringing to administrative/tax liability.

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Regulations for submitting reports

According to the current tax legislation, all VAT returns must be submitted via TKS channels. When generating a report, it is necessary to monitor changes made by the Ministry of Finance to the electronic format of the document. To submit the declaration correctly, you should use only the current version of the report.

The VAT payer or tax agent is given 25 days after the end of the quarter to prepare a report.

Keep in mind: the use of a paper version of the VAT return is permitted only for those business entities that are legally exempt from tax or are not recognized as VAT payers and certain categories of tax agents.

Composition of the declaration

The quarterly VAT return contains two sections that must be completed:

• head (title page);
• the amount of VAT to be paid to the budget/refunded from the budget.

A reporting document with a simplified format (Title and Section 1 with dashes added) is submitted in the following cases:

• carrying out business transactions that are not subject to VAT during the reporting period;
• conducting activities outside Russian territory;
• the presence of production/commodity operations of a long period - when the final completion of work requires more than six months;
• a commercial entity applies special taxation regimes (Unified Agricultural Tax, UTII, PSN, simplified taxation system);
• when issuing an invoice with a dedicated tax by a taxpayer exempt from VAT.

If the specified prerequisites are present, sales amounts for preferential types of activities are entered in section 7 of the declaration.

For tax subjects conducting activities using VAT, it is mandatory to fill out all sections of the declaration that have the corresponding digital indicators:

Section 2– calculated VAT amounts for organizations/individual entrepreneurs having the status of tax agents;

Section 3– sales amounts subject to taxation;

Sections 4,5,6– used when there are business transactions with a zero tax rate or those that do not have a confirmed “zero” status;

Section 7– data on transactions exempt from VAT are indicated;

Sections 8 – 12 include a summary of information from the purchase book, sales book and invoice journal and are filled in by all VAT payers applying tax deductions.

Filling out sections of the declaration

The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in order No. ММВ-7-3/558 dated October 29, 2014.

Title page

The procedure for filling out the main sheet of the VAT return does not differ from the rules established for all types of reporting to the Federal Tax Service:

• Information about the payer’s TIN and KPP is written at the top of the sheet and does not differ from the information in the registration documents;
• The tax period is indicated by the code used for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
• Tax inspectorate code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website.
• The name of the business entity corresponds exactly to the name specified in the constituent documentation.
• OKVED code - the main type of activity according to the statistical code is indicated on the title page. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.
• Contact phone number, number of completed and submitted declaration sheets and applications.

The signature of the payer’s representative and the date of generation of the report are affixed to the title page. On the right side of the sheet there is space for confirming records of the authorized person of the tax service.

Section 1

Section 1 is the final section in which the VAT payer reports the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and information from section 3 of the declaration.

The sheet must indicate the code of the territorial entity (OKTMO) where the taxpayer operates and is registered. IN line 020 the KBK (budget classification code) is recorded for this type of tax. VAT payers are guided by the KBK for standard activities - 182 103 01 00001 1000 110. The KBK can be clarified in the latest edition of Order of the Ministry of Finance No. 65n dated 07/01/2013.

Attention: If the BCC is inaccurately indicated in the VAT return, the tax paid will not be credited to the taxpayer’s personal account and will be deposited in the accounts of the Federal Treasury until the identity of the payment is clarified. A penalty will be charged for late tax payment.

Line 030 is filled in only if the invoice is issued by a tax-beneficiary taxpayer exempt from VAT.

In lines 040 and 050 The amounts received for the tax calculation should be recorded. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040; if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.

Section 2

This section is required to be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, lessors and sellers of municipal property.

For each counterparty, a separate sheet of Section 2 is filled out, where its name, INN (if any), BCC and transaction code must be indicated.

When reselling confiscated goods or carrying out trade operations with foreign partners, tax agents fill out troki 080-100 Section 2 - the amount of shipment and the amounts received as an advance payment. The total amount payable by the tax agent is reflected in line 060 taking into account the values ​​​​indicated in the following lines – 080 and 090. The amount of tax deduction for realized advances (line 100) reduces the final amount of VAT.

Section 3

The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, raises the most questions among accountants. Sequential filling of section lines looks like this:

• IN pp.010-040 reflects the amount of revenue from sales (for shipment), taxed, respectively, at the applicable tax and settlement rates. The amount recorded in these lines must be equal to the amount of income recorded in account 90.1 and shown in the calculation of income tax. If discrepancies are detected in the indicators in the declarations, the fiscal authorities will request explanations.
• Page 050 filled in in a special case - when an organization is sold as a complex of accounting assets. The tax base in this case is the book value of the property multiplied by a special adjustment indicator.
• Page 060 applies to production and construction organizations carrying out construction and installation work for their own needs. This line reproduces the cost of the work performed, which includes all actual costs incurred during construction or installation.
• Page 070– in the “Tax base” column in this line you should enter the amount of all cash receipts received on account of the upcoming deliveries. The VAT amount is calculated at the rate of 18/118 or 10/110, depending on the type of goods/services/work. If the sale occurs within 5 days after the prepayment “falls” into the current account, then this amount is not indicated in the declaration as an advance received.

In section 3 it is necessary to enter the VAT amounts, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total on line 080, with specification on lines 090 and 100.

On lines 105-109 data is entered on the adjustment of VAT amounts in accounting during the reporting period. This may be the erroneous application of a reduced tax rate, the wrongful classification of transactions as non-taxable, or the inability to confirm a zero rate.

The total amount of accrued VAT is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure should be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.

Lines 120-190(Column 3) are devoted to deductions that require the amount of VAT to be paid:

• The amount of deductions on line 120 is formed on the basis of invoices received from counterparties-suppliers and is equal to the amount of VAT in the purchase book.
• Line 130 is filled in similar to page 070, but contains data on the amount of tax paid to the supplier as an advance payment.
• Line 140 duplicates line 060 and reflects the tax calculated from the amount of actual costs when carrying out construction and installation work for the needs of the taxpayer.
• Lines 150 – 160 relate to foreign trade activities and amount to VAT paid at customs or accrued on the cost of goods imported into Russia from the Customs Union countries.
• In line 170 it is necessary to indicate the amount of VAT previously accrued on advances received if sales occurred in the reporting quarter.
• Line 180 is filled in by tax agents and contains the VAT amount indicated in line 060 of Section 2.

The result from adding the amounts of deductions for all legal reasons is recorded in line 190, and lines 200 and 210 are the result of performing arithmetic operations between lines 110 gr.5 and 190 gr.3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated VAT amount, you should fill out page 210 gr. 3, how VAT is refundable.

The tax amounts reflected in lines 200 or 210 of section 3 should fall into lines 040-050 of section 1.

The VAT return requires filling out two appendices to section 3. These forms are filled out:

• For fixed assets that are used in non-VAT taxable activities. An important condition is that the tax on these assets was previously accepted for deduction and is now subject to restoration within 10 years. The application reflects individually the type of OS, the date of commissioning, and the amount accepted for deduction for the current year. This application must be completed only in the 4th quarter return.
• For foreign companies operating in the Russian Federation through their own representative offices/branches.

Sections 4, 5, 6

These sections must be completed only by those payers who, in their activities, use the right to apply a zero VAT rate. The difference between the sections consists of some nuances:

• Section 4 filled out by a taxpayer who is able to document the lawful use of the 0% rate. Section 4 provides for mandatory reflection of the business transaction code, the amount of revenue received and the amount of the declared tax deduction.
• Section 6 is filled out in cases where, on the date of submission of the declaration, the taxpayer did not have time to collect a complete package of documents to confirm the benefit. Unjustified transactions are included in section 6, but can subsequently be accepted for reimbursement and transferred to section 4. For this, documentation is required.
• Section 5 will have to be completed by those “zeros” who previously claimed a deduction on documents, but received the right to apply a preferential rate only in this reporting period.

Important: if there are several grounds for applying Section 5, the taxpayer must fill out separately each reporting period when the deduction was claimed.

Section 7

This sheet is intended to transmit information on transactions that were carried out in the reporting quarter and, in accordance with Art. 149 clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instructions.

Only one condition must be met - the manufacture of products or the implementation of work is long-term in nature and will be completed in 6 calendar months.

Sections 8, 9

Relatively recently appeared sections provide for the inclusion in the declaration of information listed in the sales book/purchase book for the reporting period. In order for the fiscal authorities to automatically conduct a desk audit, these sheets indicate all the counterparties “included” in the tax registers for VAT.

According to the regulations in sections 8 and 9 information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods/services, amounts of revenue and accrued VAT should be disclosed.

Important: Electronic reporting modules make it possible to reconcile the data of sections 8 and 9 with counterparties before submitting the declaration. Otherwise, in the event of data discrepancies during cross-check with the Federal Tax Service, amounts to be deducted that do not correspond to the supplier’s sales book may be excluded from the calculation and the amount of VAT payable will increase.

In case of correction of data in previously declared invoices, the taxpayer is obliged to create attachments to sections 8 and 9.

Section 10, 11

These sheets are of a specific nature and must be issued only to business entities of several categories:

• commission agents and agents working for the benefit of third parties;
• persons providing forwarding services;
• developer companies.

IN sections 10-11 information from the journal of received and presented invoices with the amounts of VAT and taxable turnover must be listed.

Section 12

The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– availability of invoices with allocated VAT presented to counterparties.

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

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

Since the first quarter of 2017, tax authorities have stopped accepting VAT returns with errors in transaction codes. The Federal Tax Service informed us about this. The purchase ledger, sales ledger, and invoice ledger should only contain codes that fit those registers.

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

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

But for correct verification, code 26 must be entered in column 2 of the sales book. It indicates the sale of goods to customers who are not VAT payers or are exempt from paying tax. This code also applies to sales to individuals. It must be cited when the company receives advances from such buyers.

INN/KPP of the intermediary (column 10). If goods are sold through a commission agent or 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 shipping goods, payment document details do not need to be recorded in column 11 of the sales book. If the buyer made an advance payment, indicate the payment details for which the advance was received.

Cost of sales exempt from tax (column 19). This column is intended only for organizations that apply 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 section 7 in the declaration, intended for preferential transactions.

From the reporting for the first quarter of 2017, in section 9, a new line 035 “Registration number of the customs declaration” appeared. But in the declaration for the first and second quarters of 2017, it does not need to be filled out. The sales book does not yet have a column from which to take data for a new declaration line. But even when it appears, most companies will leave the new line blank. According to the draft amendments to Resolution 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.

Let's add that the company can register corrected and adjusting invoices in the sales book and purchase book. Then you need to indicate the details of not only these documents, but also the original invoice.

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

2.1.31 What happens if you submit a declaration without sections 8 and 9. A VAT return can be submitted without sections 8 and 9 only if there were no transactions or there were transactions 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 VAT amounts calculated by the seller. As a result, many customers will try to cooperate with safer suppliers.

Important in the article:

• Filling procedure;
• Filling example Section 9 of the VAT return.

How to fill out section 9 of the VAT return for the 4th quarter of 2015

In chapter 9 VAT returns for the 4th quarter of 2015 year, you should indicate the taxpayer’s INN and KPP, as well as the serial number of the page.

IN column 3 on line 001 indicates the relevance of the information reflected in section 9 of the VAT return:

• if a primary report is submitted to the inspection VAT declaration, a dash is placed in line 001;
• if an updated declaration is submitted to the inspection, and in the previously submitted declaration information on Section 9 of the VAT return were not submitted or in case of replacement of information, if errors were identified in previously submitted information or incompleteness of the reflection of information, the number 0 is entered in line 001;
• if an updated declaration is submitted to the inspectorate, and the information provided by the taxpayer earlier is current and reliable, then the number 1 is placed in line 001. At the same time, dashes are placed in lines 005, 010-280.

IN column 3 on line 005 VAT returns reflects the serial number of the entry from column 1 of the sales book form used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (hereinafter referred to as the sales book).

IN column 3 on lines 010-220 Section 9 of the VAT return for the 4th quarter of 2015 the data indicated, respectively, in columns 2-8, 10-19 of the sales book is reflected. Indicators on lines 010-220 are filled in in a manner similar to the procedure for filling out indicators in columns 2-8, 10-19 of the sales book, established by Section II of the Rules for maintaining the sales book used in calculations of value added tax, approved by the Decree of the Government of the Russian Federation of December 26 2011 No. 1137.

IN column 3 on lines 230-280 the total data for the sales book is reflected, indicated, respectively, in the Total line of the sales book. Lines 230-280 are filled out on the last page of section 9 of the declaration.

An example of filling out section 9 of the VAT return for the 4th quarter of 2015

What sections of the VAT return must be completed after a company goes bankrupt?

Let's consider the situation that some companies face. The organization has introduced bankruptcy management. But she continues to sell the remaining products. In this case, the manager sells the property at auction. In this case, is it necessary to pay VAT on the sale of goods and property and hand over VAT declaration?

Let's take a closer look. The sale of goods during bankruptcy proceedings is not recognized as an object of VAT taxation (subclause 15, clause 2, article 146 of the Tax Code of the Russian Federation). In subparagraph 15 of paragraph 2 of Article 146 of the Tax Code of the Russian Federation there is no specific list of property, which means that any sale is exempt from VAT. This is confirmed by specialists from the Ministry of Finance of Russia in letters dated 03/19/15 No. 03-07-11/14996, dated 03/20/15 No. 03-07-11/15436.

Sales of goods that are not subject to VAT must be shown in section 7 of the declaration. The code to be assigned to such transactions has not been approved. According to tax authorities, you can use code 1010800 Transactions not recognized as an object of taxation (letter of the Federal Tax Service of Russia dated May 22, 2014 No. GD-4-3/). In addition, the company does not have the right to claim a deduction for goods that it sold during the bankruptcy proceedings. And if she declared a deduction earlier, then the tax must be restored and shown in Section 9 of the VAT return with code 21.

By the way, only the sale of goods or property of a bankrupt is not subject to VAT. If an organization provides services or performs work, VAT must be paid on these transactions (letter of the Ministry of Finance of Russia dated March 19, 2015 No. 03-07-11/14996).

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The value added tax declaration is one of the main reports that enterprises submit under the general taxation system.

This type of report is submitted quarterly, respectively four times a year.

General information on VAT

Value added tax (VAT) - if we formulate its concept in simple words, then this is the so-called consumption tax; in other words, it is the difference between the purchase and sale prices.

The VAT rate is not the same for all enterprises; it depends on their types of activities.

Basically, on the territory of the Russian Federation the tax is 18%, but there is also a mixed VAT.

Using the table as an example, let’s analyze the existing rates:

VAT is paid exclusively by the buyer when purchasing products. The seller company is an intermediary between the buyer and the budget.

Quarterly submission of declarations

To submit a VAT return in 2018. it is necessary to comply with the deadlines established by the Tax Code. The deadline is the last day of the month following the reporting day; if it falls on a weekend, then on the first working day. Thus, let's look at the time frame for each quarter:

General requirements for filling out the declaration include:

1. When submitting a report on paper, all data must be entered in each cell without spaces, in black, blue or purple ink.

2. in the absence of activity, a zero report with dashes is submitted

3.submission on paper is allowed for those who are exempt from VAT or those who, according to the Legislation, do not pay this tax.

What sections does the declaration consist of?

Important! The VAT tax return consists of 12 sections and is submitted by all legal entities that have an obligation to pay VAT and operate on a common system; simplified tax return companies do not report on VAT. It is not necessary to fill out all sections; the title page and the first section are required, and the rest depending on the turnover.

The example table clearly shows why each section is needed:

A simplified version of the VAT report, that is, the title page and section 1, is submitted in the following cases:

• There were no VAT transactions during the reporting period
• Conducting sales outside the Russian Federation
• In cases where long-term operations require more than six months
• Legal entities on the simplified tax system, UTII, PSN

Completing section 9 in the VAT return

Section 9 must be completed by taxpayers if they:

• Are a VAT payer;
• They are tax agents;

We will consider detailed instructions for filling out section 9 in the form of a table:

When submitting a declaration, the module for checking electronic reporting makes it possible to compare invoices with your counterparties so that when checking both sides, no discrepancies are revealed.

What is the liability for failure to submit or errors in the declaration?

For failure to submit a tax return, the employer and the responsible person may be subject to administrative liability, as well as a fine. The amount of the fine depends on:

• 1000 rubles – if the tax has been paid or the amount according to the declaration is zero;
• If the tax has not been paid, then 5% of the amount indicated in the declaration for each month of delay, but not more than 30% and not less than 1000 rubles.

Important!!! An error in the VAT return format is not subject to a fine.

If the VAT is not paid, you will be charged a penalty; if the penalty is not paid, your current account may be blocked and the bank will be obligated to write off the amount of the debt for the penalty from you. If the declaration is submitted incorrectly, the tax office will send a request asking for an explanation of this fact.

In order to avoid a fine you must:

• Submit an updated declaration before the deadline
• Submit a clarification before the payment deadline

The VAT return for the 3rd quarter of 2018 is submitted in the form approved by the Federal Tax Service by order No. ММВ-7-3/558@ dated October 29, 2014 (as amended on December 20, 2016). The declaration form includes 12 sections. When preparing reports, the title page and section 1 must be completed, and the remaining sections are completed if there is data on transactions carried out during the tax period to fill them out. The tax period for VAT purposes is a quarter.

The VAT return for the 3rd quarter of 2018 must be submitted by the taxpayer (as well as the tax agent or “special regime officer” who issued the invoices) no later than October 25, 2018. It must reflect data from the purchase book and sales book recorded during July-September 2018. Agents-non-payers of VAT and agents-taxpayers exempt from accrual and payment of tax can submit a declaration on paper, and all other VAT payers report only electronically.

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

VAT: how to fill out the declaration for the 3rd quarter

Omega LLC in the second quarter of 2018 received an advance payment under the supply agreement in the amount of RUB 222,902. (VAT at the rate of 18% - 34,002 rubles, cost without VAT - 188,900 rubles). The goods were accepted by the buyer and registered. An invoice was issued for the prepayment amount, Omega LLC paid VAT to the budget. In the 3rd quarter the following business transactions were carried out:

On 07/04/2018, by mutual agreement, the goods shipped to the buyer in June 2018 (quality goods) were returned. The buyer and seller recorded the reverse sale in accounting. Based on this, the buyer issued an invoice to Omega LLC for the entire cost of the transaction - 222,902 rubles. in view of VAT. The VAT return for the 3rd quarter should reflect this procedure as part of the information from the purchase book from Omega LLC. When filling out the declaration, the buyer will show the return in sales.

The Omega company sold equipment worth RUB 93,810 in the third quarter. (including VAT 18% in the amount of RUB 14,310).

Omega LLC purchased raw materials in the amount of 18,526 rubles. (including VAT in the amount of 2826 rubles at a rate of 18%).

The VAT return form for the 3rd quarter of 2018 by Omega will consist of a title page and sections 1, 3, 8, 9.

On the title page, the TIN and KPP number of the company is indicated in the header. The report is primary, so “0” is placed in the field to indicate the adjustment number. The tax period is reflected by the code “23”, which corresponds to the third quarter. Next, enter the code of the Federal Tax Service and put the code at the place of registration (in our case, “214” - a legal entity without the status of the largest taxpayer).

The VAT return form for the 3rd quarter of 2018 must contain on the title page the full name of the taxpayer and contact information. The bottom block of the sheet indicates who is submitting the document - the director (taxpayer) or a third party authorized by him. Be sure to enter the number of completed pages and the code according to the OKVED2 classifier, indicating the direction of the company’s activities.

According to the VAT return for the 3rd quarter of 2018, the filing deadlines were not violated: in the example, the report was submitted on October 8, the deadlines were met.

At the next stage, data is entered into sections 8 and 9 based on the purchase and sales books.

Section 8 “Information from the purchase book” will be filled out twice:

For a reverse sales operation, which was carried out when returning products shipped to the buyer in the previous quarter (RUB 222,902).

Under the raw material purchase transaction (RUB 18,526).

VAT return for the 3rd quarter of 2018. in section 8, the return transaction must be executed according to the purchase ledger data, that is:

enter the serial number from the purchase book (p. 005);

transaction type code (p. 010) – set to “1”, which indicates the purchase of goods (the return for reverse sales is comparable to the purchase of commercial products);

the number and date of the invoice that was issued by the buyer who returned the product is indicated (pages 020, 030);

details of the document confirming payment of the tax are entered (pages 100-120);

INN and KPP codes identify the counterparty (page 130);

The total cost of the returned goods (including tax) is entered in line 170; the amount of tax on the transaction is highlighted in line 180. Amounts are indicated in rubles and kopecks.

Read more about reporting returns in your VAT return in our article.

In a similar manner, in the VAT return for the 3rd quarter of 2018, another section 8 is drawn up - for the purchase of raw materials.

Section 9 “Information from the sales book” will be filled out once, because there was only one sale in the 3rd quarter. In many ways, the procedure for filling out is similar to filling out section 8, but to complete it, information is taken from the sales book. In addition to the information about the issued invoice, the buyer’s INN/KPP (page 100), number and date of the payment document (pages 120, 130) are indicated here. On page 170 the sales amount excluding tax is indicated, and on page 200 the amount of VAT (at a rate of 18%) is indicated.

In section 3, line 010, column 3 indicates the tax base (cost of equipment sold excluding VAT from section 8), column 4 should indicate the amount of tax on all sales for the quarter (data from section 9).

The amount of tax that was previously paid to Omega LLC for the returned goods is displayed in the 3rd quarter as part of the input VAT claimed for deduction (line 120 of section 3).

The total amount of tax to be deducted is indicated in field 190.

The next step is to display the final tax liability. In the example, due to the return, the Omega company accumulated a large amount of input VAT, which exceeds the amount of the accrued liability. This is due to the need to reimburse the taxpayer for the costs incurred to pay tax on a failed transaction for the supply of goods in the previous tax period. As a result, it turned out that the taxpayer had no outstanding tax obligations in the 3rd quarter, but there was an amount to be reimbursed from the budget (it is presented in line 210 and transferred to line 050 of section 1).

You can download the full sample VAT return for the 3rd quarter below.