Value-added tax is one of thethe most important for the state budget and at the same time one of the most ambiguous in terms of fulfilling the obligations of payers to bring it into the budget and provide reporting. The provisions of the legislation of the Russian Federation require that companies not only pay the tax in question on time to the budget and provide a declaration on it to the tax service, but also do so when following certain technological criteria. What are the norms of the law that deserve in this case special attention on the part of taxpayers? What are the specifics of paying VAT and reporting on this tax to government agencies?
VAT, or value added tax,belongs to the category of indirect. This means that the de-jure is paid by the firm, but de facto by its client or buyer, since this fee is usually included in the structure of the selling cost of the goods.
The amount of the relevant tax, which should bebe listed in the budget of the Russian Federation, is defined as the difference between the indicator that was calculated at the time of the sale of goods, works or services, and the figure that was presented to the company by the supplier of the corresponding product. VAT is paid to the federal budget of the Russian Federation within the deadlines set by the Tax Code. Also, the state's main tax law requires VAT payers to submit declarations to the controlling bodies. Let's consider the details of implementing these procedures in more detail.
The deadline for submitting a VAT declaration,defined by the norms of the Tax Code, is the 25th day of the month that follows the reporting period. With regard to VAT, this is considered a quarter. So, if a taxpayer needs to report for the first three months of the year, the deadline for submitting a VAT declaration for the relevant period is April 25.
Very relevant for many entrepreneursthe question is when it is necessary to send to the FNS the document in question, if the 25th day is a day off. The legislation of the Russian Federation includes a rule that, when reporting on VAT, the deadline for submitting a report in the form of a declaration in this case is postponed to the nearest working day. That is, for example, in 2015 the deadlines are as follows: a declaration on VAT for the first quarter must be completed by April 27, reporting for the 2nd quarter is granted until July 27, for the 3rd - until October 26, for a 4- th - January 25, 2016. In 2016, in turn, with respect to the declaration will be a new deadline for delivery. VAT is a collection that requires careful consideration of the legislative nuances that regulate it. It is desirable for a taxpayer to study them in advance. The legislation does not provide for VAT returns for the year. Terms of delivery of this document in one way or another correlate with the quarter.
If the firm does not provide the state with reportingAccording to the VAT stipulated by the legislation, in accordance with the provisions of Art. 119 of the Tax Code of the Russian Federation may be fined. Another sanction applied to the firm, which failed to comply with the VAT set deadlines for the submission of the declaration, is a possible suspension of transactions on settlement accounts. These are the norms fixed in paragraph 3 of Art. 76 of the Tax Code.
It can be noted that declarations onThe tax in question is granted if it is a business with branches, only the main office of the firm. That is, isolated units of the company may not provide the relevant documents to the local structures of the Federal Tax Service.
Provide the state with a declaration about whichIn question, it is necessary in electronic form. If the payer brings the document in paper form, the FNS will consider it not provided. The firm will be considered as the infringer of the law on drawing up of the reporting on the VAT. The deadline for submitting the declaration, therefore, is not the only criterion for the fulfillment of legislative requirements for tax payers in question.
But how is it necessary to provide the Federal Tax Service with an electronic declaration on the tax in question?
If you try to bring a document to the Federal Tax Service,which is in question, in the form of a regular file in Word or Excel format or send it by e-mail, the agency will most likely not accept it. The fact is that the declaration, as the most important source of tax reporting, should be signed. Since the legislation requires businesses to provide this document in electronic form, it is assumed that it will be signed with the help of EDS, and when sending it, specialized software may be involved. Get the appropriate infrastructure VAT payer can in one of the certifying centers.
In order to register a digital signature,In this organization you need to provide a passport, as well as the constituent documents of the legal entity. If an EDS is ordered by a company representative, you may also need a power of attorney for it from the management of the organization. There is a large number of organizations registering EDS for entrepreneurs. Of these, you should choose those that have accreditation - the corresponding certification centers can issue electronic keys with the highest degree of protection. The FTS will accordingly be prepared to accept VAT declarations signed with keys issued by an accredited certification authority.
Another significant recognition factorfirms on a report to the state on VAT executed - the use of the correct form of the declaration. The legislation of the Russian Federation requires taxpayers to use a document approved by Order of the Ministry of Finance of the Russian Federation No. 104 of October 15, 2009. Having examined what constitutes VAT, the deadlines for the delivery of a declaration on this tax, we will consider in more detail the aspect associated with correctly filling out the form.
The document in question should includefigures in rubles, do not need to indicate a penny. If they are formed in the process of calculating the VAT, then the corresponding figures should be rounded to the whole ruble. If the sum is 50 kopecks or more, then in a larger direction, if less - then, respectively, in a smaller one.
The title page of the declaration, as well as the 1st sectionThe document must be completed by all firms that are payers of the tax in question. Including those who did not have turnovers for the reporting period in transactions with VAT. The deadlines and the reporting procedure for such organizations is the same as that established for the companies that actually paid the tax in question.
Sections of the declaration from the 2nd to the 12th, as well asvarious appendices to the corresponding reporting document should be filled, in turn, only if the taxpayer performed the operations specified in one form or another.
Sections of the declaration from the 4th to the 6th should be filled only in cases where the company paid VAT at a zero rate.
Sections from the 10th to the 11th document about whichspeech, filled in, if the taxpayer activated invoices in the reporting period, but carried out entrepreneurial activities in the interests of third parties, taking into account agency contracts signed, commission agreements, transport expedition, or was a developer.
Section 12 of the source in question should be filled in if:
In order to fill out a VAT return,The corresponding tax must be correctly calculated. How is this problem solved? It all depends on the specific type of product, work or service, which is charged VAT. Certain types of products are subject to the appropriate tax at a rate of 18%, others - 10%. There are activities that are taxed at a zero interest rate. We will study the specifics of their application in more detail.
Zero tax rateIt is used in commercial activities involving the export of goods by a Russian firm under the agreements on the operation of a free customs zone in the process of providing services for international transportation and other operations provided for by the legislation of the Russian Federation The VAT rate of 10% is applied when selling food, goods for children, the press, medical goods. In turn, the rate, which is 18%, is applied in other cases. If the firm receives an advance payment on the product, as well as in cases where VAT is calculated in a special order, rates of 10% and 18% can also be used.
Business owners are always helpful to stay informed.innovations in the field of legislation governing the sale of goods, products and services that are subject to VAT. The main sources of the right to which attention should be paid in this case are Art. 164 of the Tax Code of the Russian Federation, Government Decree No. 908 of December 31, 2004, No. 688 of September 15, 2004, No. 41 of January 23, 2003. Thus, it is extremely important for a taxpayer to use the correct form of a VAT return, calculate this tax, and also comply with the deadline set for reporting by law. VAT must also be paid on time. We will study this aspect in more detail.
Итак, мы изучили такой нюанс как срок сдачи reporting on VAT. But its observance is an obligation that complements, in fact, the payment of the appropriate fee to the treasury. When do you need to make tax payments to the budget? How do the deadlines for the delivery and payment of VAT correlate?
In accordance with the provisions of the taxIn accordance with the legislation of the Russian Federation, the fee in question must generally be paid no later than the 25th of the first 3 months following the reporting period, in equal shares. That is, if, for example, following the results of 1 quarter, a firm must pay 30,000 rubles as a VAT to the budget of the Russian Federation, then in April, May and June it needs to pay the state 10,000 rubles.
Thus, the deadlines for submitting the VAT report maymatch only the first payment to the budget. A special scenario has been established by the legislator for organizations that are not the default payers of the tax in question, but have issued invoices to their counterparties in which the tax is fixed. Such companies need to pay the full amount of the fee before the 25th of the month following the reporting period. In this sense, the payment to the budget and the submission of a VAT return have the same deadline.
VAT is a tax that must be paid on time, as well as to report to the state on it.
