VAT: terms of delivery. Term of delivery of the VAT declaration

Value added tax is one of the 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 to 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 state bodies?

General information about VAT

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 price of the goods.

The amount of the relevant tax that is to be transferred to the budget of the Russian Federation is determined as the difference between the index 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 terms established by the Tax Code of the Russian Federation. Also, the main tax law of the state requires VAT payers to submit declarations to the controlling bodies. Let's look at the details of implementing these procedures in more detail.

VAT Declaration

The deadline for submitting a VAT declaration, as 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.

How to submit VAT returns taking into account the days off?

A very relevant issue for many entrepreneurs is when it is necessary to send to the Federal Tax Service the document in question, if the 25th day is a day off. The legislation of the Russian Federation includes the 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 deadline is as follows: the 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. 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.

Sanctions for failure to report VAT

If the firm does not provide the state with VAT reporting required by law, then 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 timeframe for submitting the declaration, was the 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 on the tax in question are provided if it is an enterprise with branches, only the main office of the company. That is, the company's separate divisions may not provide the relevant documents to the local structures of the Federal Tax Service.

Declaration - in electronic form

To provide the state with the declaration in 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 the prescriptions of the legislation for the taxpayers in question.

But how is it necessary to provide the Federal Tax Service with an electronic declaration on the tax in question?

How to send tax returns to an electronic tax return?

If you try to bring to the Federal Tax Service the document 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, must 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 can be used specialized software. Get the appropriate infrastructure VAT payer can in one of the certifying centers.

How to register EDS for declarations?

In order to register a digital signature, a passport must be submitted to this organization, as well as the constituent documents of the legal entity. If an EDS is ordered by a company representative, it may also require a power of attorney from the management of the organization. There is a large number of organizations registering digital signatures for entrepreneurs. Of these, one should choose those that have accreditation, - the relevant certifying centers can issue electronic keys having the highest degree of protection. The FTS, accordingly, will be ready to accept VAT declarations signed by the keys issued by an accredited certifying center.

The form of presentation of the VAT declaration

Another significant factor in recognizing the firm's obligations under the VAT report to the state is the use of a correct declaration form. The legislation of the Russian Federation requires taxpayers to use the document approved by Order of the Ministry of Finance of the Russian Federation No. 104 of October 15, 2009. Having examined what is VAT, the deadline for submitting a tax return, we will consider in more detail the aspect connected with the correct filling of this form.

How to fill in the VAT declaration correctly?

The document in question should include indicators in rubles, you do not need to specify a penny. If those are formed in the process of calculating VAT, then the relevant indicators should be rounded up to a whole ruble. If the amount is 50 kopecks or more, then to the large side, if less - then, respectively, to a smaller one.

The title page of the declaration, as well as the first section of the document, must be completed by all firms that are payers of the tax in question. Including those who did not have turnover for the reporting period for transactions with VAT. The deadline for submission and the reporting procedure for such organizations is the same as that established for firms that actually paid the tax in question.

The sections of the declaration from the 2nd to the 12th, as well as the various annexes to the corresponding reporting document, should be filled in turn only if the taxpayer performed the operations indicated in some form or another.

The sections of the declaration from 4 th to 6 th should be filled only in those cases when the firm paid VAT at zero rate.

The sections from the 10th to the 11th document in question are filled in if the taxpayer used invoices during the reporting period, but carried out entrepreneurial activities in the interests of third parties, taking into account the signed agency contracts, commission contracts, transport expedition or was a developer .

Section 12 of the source considered should be completed if:

• The taxpayer issued invoices to his client, but he was not a VAT payer by law;
• The firm issued invoices, but the deliveries indicated in the relevant documents were not subject to taxation through VAT;
• If the taxpayer has formed invoices, but at the same time was released from the obligation to pay the tax on the budget in question.

How is the VAT calculated?

In order to fill out the VAT declaration, the relevant tax must be correctly calculated. How is this task accomplished? Everything depends on the specific type of product, work or service for which VAT is charged. Individual types of products are taxed at the rate of 18%, others - 10%. There are activities that are taxed at zero interest rate. Let's study the specifics of their application in more detail.

A zero rate for the tax in question is used in commercial activities involving the export of goods by a Russian company abroad in the framework of arrangements for the operation of a free customs zone, in the process of providing services for international transportation and other operations stipulated by the legislation of the Russian Federation. The VAT rate of 10% applies to the sale of food, goods for children, the press, medical goods. In turn, the rate, which is 18%, is applied in other cases. If the company receives an advance payment for the goods, and also in those cases when VAT is calculated in a special order, rates of 10% and 18% can also be involved.

It is always useful for business owners to keep abreast of innovations in the field of legislation regulating the sale of goods, products and services that are subject to VAT. The main sources of law, to which you should pay attention in this case, is art. 164 of the Tax Code of the Russian Federation, Government Decree No. 908 of 31.12.2004, No. 688 of 15.09.2004, No. 41 of 23.01.2003. Thus, it is extremely important for the taxpayer to use the correct form of the VAT declaration, to calculate this tax, and also to comply with the due date for the reporting. VAT must also be paid on time. Let's study this aspect in more detail.

Terms of payment of VAT

So, we have studied such a nuance as the deadline for submitting VAT statements. But its observance is an obligation, which, in fact, supplements, in fact, the payment of an appropriate fee to the treasury. When is it necessary to pay tax payments to the budget? How does the timing of the delivery and payment of VAT correlate?

In accordance with the provisions of the tax legislation of the Russian Federation, the payment of the fee in question should generally be made no later than the 25th day of the first 3 months following the reporting period in equal shares. That is, if, for example, according to the results of the first quarter the firm should pay 30,000 rubles to the budget of the Russian Federation as VAT, then in April, May and June, it must pay the state 10,000 rubles each.

Thus, the deadline for submitting a VAT report can coincide only with the first payment to the budget. A special scenario is established by the legislator for organizations that are not the default payers of the tax in question, but who have posted invoices to their counterparties in which the tax is fixed. Such companies need to pay the entire amount of the collection until the 25th day of the month that follows the reporting period. In this sense, the same deadline for the payment to the budget and the submission of the VAT declaration.

VAT is a tax that needs to be paid on time, as well as reporting to the state on it.