Error code 0000000001 and 0000000002 in the VAT return

VAT declaration, which implies the basic requirements

According to tax legislation on the territory of the Russian Federation, VAT rates are 18%, generally, 10% for children's and medical goods and 0% for exports.

All VAT taxpayers pay tax based on the results of each quarter, but are required to make advance payments either quarterly or monthly. The deadline for payment according to the declaration is the 25th day of the month following the month after the end of the quarter.

As with any report, the declaration is no exception; some errors may be made.

INTRODUCTION

Classifier of errors in format-logical control of tax and accounting reporting files of the Federal Tax Service of Russia (error classifier - KOFO), approved by Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-3-6 / [email protected] , is an integral part of the system of classification and coding of technical and economic information and developed by the State Scientific Research Center of the Federal Tax Service of Russia in accordance with the Regulations “On a unified system of classification and coding of technical, economic and social information of the Ministry of Taxes of Russia” (Order of the Ministry of Taxes of Russia)

based on the following legislative acts and regulations:

Order of the Ministry of Finance of the Russian Federation dated 01.01.2001 No. 9n “On approval of the Administrative Regulations of the Federal Tax Service for the performance of the state function of free informing (including in writing) taxpayers, payers of fees and tax agents about current taxes and fees, tax legislation and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as the provision of tax return forms (calculations) and explanation the order of filling them out";

Format of the notification on clarification of the tax return (calculation) (Version 5.01) Part LXXXVII. Order of the Federal Tax Service of Russia dated January 1, 2001 No. MM-3-6/ [email protected]

Order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-6/*****@*** “On approval of Methodological recommendations for organizing electronic document management when submitting tax returns (calculations) in electronic form via telecommunication channels”

Order of the Federal Tax Service of Russia dated January 1, 2001 No. MM-7-6/ [email protected] “On approval of the Unified format of a transport container for information interaction with the reception complexes of tax authorities via telecommunication channels using an electronic digital signature”

Order of the Federal Tax Service of Russia dated January 1, 2001 No. MM-7-6/*****@*** “On approval of the Unified format of a transport container for information interaction with the receiving complexes of tax authorities via telecommunication channels using an electronic digital signature”

How to find out about errors in the declaration

The main requirement of the tax inspectorate is to connect all legal entities and entrepreneurs to electronic communication channels. Through them, all kinds of messages are received from the tax inspectorate, and if any errors are detected in the reports, they can send requests for clarification, as well as demands for payment of penalties and fines.

Important! When sending a declaration, you may not even suspect that there is an error or inaccuracy in it, since it may not be only your fault.

This is possible when the counterparty with whom you collaborated and issued the invoice did not reflect it in its sales book. Because of this, you will have to give explanations to the regulatory authority and prove the legality of the transaction, otherwise you may not be credited with this VAT deduction. Let's ask ourselves, how can you find out that the client did not accept your invoice? The tax office is not asleep and will send requests for clarification with the specified error code. There are only four such codes.

Error No. 1. Incorrect reporting period code

All the confusion arises due to the fact that some organizations submit forms monthly, while other companies submit forms quarterly. But if the code is incorrect, tax authorities do not have the right to impose fines for failure to submit reports. Judges are on the side of taxpayers: ruling of the Supreme Arbitration Court of the Russian Federation dated November 11, 2010 No. VAS-14602/10. Inspectors may require clarification to make changes to the declaration in their database. If the reporting period has not yet expired, you must send it again with the correct code. Otherwise, you need to send a letter explaining that the form with the incorrect code is considered submitted.

Code 000000001: there are deductions, but no accrual

The first error indicates that the tax office discovered discrepancies with the buyer’s purchase book and the supplier’s sales book.

The reason for this may be:

1. Dishonesty of the buyer, who either did not provide his VAT return or indicated an invoice with a different number that does not match yours.
2. The seller’s dishonesty: instead of actual sales, he reflected zero values ​​in the declaration.

1. Buyer's carelessness: mistakes were made when filling out the purchase book.

• If the buyer has registered an invoice with an error in the purchase book, provide an explanation with updated data
• The supplier, in turn, made a mistake in the sales book - if the request came to the buyer, inform the tax authorities that everything is correct with you
• The supplier for some reason did not charge VAT - everything is fine, then provide supporting documents that there was a transaction and you have signed documents
• The supplier forgot to indicate the invoice - here you will have to submit an updated declaration to the supplier, and show the buyer that he has everything reflected

Important! As a rule, this error occurs if you are caught in the network of one-day companies that do not provide reports or submit zero reports, and then disappear.

CLASSIFIER STRUCTURE

The error classifier is a list of names of classification objects and their corresponding code designations.

The classifier information is presented in one table.

Each row of the table consists of an error code and an error name.

The classifier table uses a hierarchical classification method and a sequential coding method.

COFO code structure:

KKK – class of errors (attribute reflecting the generality of the content of a subset of errors),

PRR - subclass of errors (

a sign reflecting the commonality of a subset of errors in a class of errors),

AAAA is the registration number of the error within the subclass.

010 – violation of the established procedure for submitting tax and accounting reports;

020 – the file name does not meet the established requirements;

030 – errors detected during format control;

040 – errors detected during logical control;

050 - errors detected when checking using reference books.

060 - errors detected when providing information services to taxpayers in the “ION” offline mode

The file name for loading the table into ASVK is KOFO. TXT.

Table rows are identified by the KOD (Classification Code) field.

The composition and formats of the fields of the KOFO table of the Directory are given in Table 2.1:

Composition and field formats of the
KOFO Directory

The New Year holidays have ended and reporting period has begun. The accountants have finally gotten into a working mood and are starting to work their magic on 1C to prepare the necessary reports.

Today Scloud will talk about the most common errors in income tax returns. Go.

Code 000000002: what is the error

Here we are talking about the fact that discrepancies were discovered in the company’s own report; the data is repeated in the sales book and in the purchase book. In practice, there is a situation when the tax is first calculated and then deducted.

Otrada LLC is a supplier that received an advance payment from Lexus LLC (buyer), the accountant charged VAT on this amount. When shipping the products, the supplier took into account the deduction of accrued advance VAT.

Error number 2 can occur when there is a deduction in the declaration, but the tax is not charged on it. If Otrada LLC receives a demand from the Federal Tax Service, then:

• will check whether the advance invoice is registered in the sales ledger;
• Having identified an advance invoice not reflected in the sales book, he draws up an additional list for the sales book (for the period of receiving the advance payment), pays additional tax and penalties, and also submits an updated declaration.

If advance VAT is calculated and deducted, but makes errors in the sales and purchases book, it will also receive error code 2.

Results

During a desk audit of VAT returns, four types of errors may be identified in the submitted data. Error code 0000000001 indicates a tax gap between the data for the same transaction in counterparties’ declarations, and error code 0000000002 indicates possible errors in the reflection of transactions in the purchase book or sales book of one taxpayer. Code 0000000003 indicates discrepancies in data about one transaction in parts 1 and 2 of the invoice journal, and code 0000000004 may indicate errors when registering an invoice. After receiving a request from the tax authorities to provide explanations, it is necessary to understand the reasons for the errors, then pay additional tax and penalties, submit an updated declaration (if, as a result of an error, the tax payable was underestimated) or limit yourself to explanations (if the tax is not underestimated and the deductions of counterparties will not be affected) .

Sources:

• Tax Code of the Russian Federation
• Letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15/19395

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Actions of the taxpayer upon receipt of a request with an error

Legislative framework of the Russian Federation

canceled/voided Edition dated 26.12.2008

detailed information

ORDER of the Federal Tax Service of the Russian Federation dated December 26, 2008 N MM-3-6/ [email protected] “ON APPROVAL OF THE FORMAT OF NOTIFICATION ABOUT CLARIFICATION OF THE TAX DECLARATION (CALCULATION)” (Part LXXXVII (Version 5.02))

4. CLASSIFIER OF ERRORS FOR FORMAT AND LOGICAL CONTROL OF TAX AND ACCOUNTING FILES

4.1. Error classes

000 - generalized errors

010 - submission of a tax return (calculation) not in accordance with the established procedure

020 - errors in the file name

030 - errors detected during format control

040 - errors detected during logical control

050 - errors detected when checking using reference books

4.2. Classifier of errors identified during format-logical control of tax and accounting reporting files of the Federal Tax Service of Russia

Table 1

<1> VVV - name (code) of the element (attribute, attribute, tag) in the file.

<2> RRR - line number of the processed file.

<3> KKK - number of separators.

<4> SSS - character (a set of delimiter characters).

<5> Where NNNN is the document identifier of the information part of the file.

<6> ttT — number of characters in the fractional part.

<7> XXX - element value.

<8> BBB - minimum length of the attribute.

<9> MMM - maximum length of the prop.

Deadlines for correcting errors in the declaration

1.If you receive a request, it must be confirmed and sent within six days

1. Five days are given to provide a response in an explanation or an adjusted declaration.

3. The tax office gives ten days to prepare documents

The period is counted from the actual day of delivery, that is, when you sent an electronic confirmation of receipt.

In different situations you have to act differently. In order to understand the need to provide an updated declaration, you must independently analyze the indicators of lines 040 and 050; if you find that the primary report led to an understatement of the tax amount, then you must submit an adjustment. If the error did not affect the tax amount, provide an explanation, or if you could not detect the error yourself.

Period code in the income tax return

This code (Appendix No. 1 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3 / [email protected] ) allows tax authorities to determine for what specific period the payer submitted the declaration. Moreover, different codes are provided for ordinary organizations and responsible participants in a consolidated group of taxpayers (hereinafter referred to as the CTG).

Responsibility for late filing of a declaration

To ensure that the tax inspectorate does not assess a fine for late payment of VAT tax and submission of a declaration, it is necessary to comply with the deadlines for payment of VAT tax adopted by the Tax Code of the Russian Federation. But if this happens and the tax is not transferred on time, then you will have to pay a fine of 20% of the tax amount.

If circumstances are discovered in which the report and payment are not listed on purpose, the company may be fined 40%

And also transactions on the current account may be suspended, it will be impossible to pay anything except taxes.

Reviews

Feedback from our visitors allows us to understand how they cope with this situation:

1. Igor. I asked to fill out a trainee accountant’s declaration this year. And somehow I didn’t check it. I forgot that an inexperienced employee needs an eye and an eye. In the end, he paid. They sent a request with error code 4 20.21. Marked with a one. I looked at the report, and indeed there were gaps in some lines, although the operations were carried out. Scolded the accountant. But it’s also his own fault. Corrected it and sent it. Looks like they accepted it.
2. Novel. I always have problems with my attentiveness. The prize in filling out the declaration was wrong by one digit in the eighth section. As a result, they sent a response demanding that it be brought into line with the ninth. I looked and the amounts really don’t match. I recalculated and found my typo.
3. Tatiana. The undoubted advantage of this whole situation is that they send error codes in response, which make it easier to find your mistake. There is no need to go through the entire declaration, wondering what I entered incorrectly. You can focus on specific sections. Therefore, five days is enough to find the violation and correct it.
4. Semyon. They returned it with the eighth code. I had to re-read order No. ММВ-7-3 / [email protected] , but it helped. About an hour later I discovered the wrong code that I indicated in the report. Fixed it, sort of. But just in case, I double-checked the entire report so that it wouldn’t be rejected again.
5. Vladimir. Thanks for the information on the codes. The fact is that this is the first time I will be sending such documents to the tax office. Before this there was no need. And now I’ve opened my own business and the need has arisen. I have carefully studied all the information and am preparing a declaration based on it.
6. Fedor. I only had one time when the submitted statements were returned. Indicating the fourth code. Plus – that the specific column is indicated in brackets. I immediately found it and entered the required data.
7. Ilya. I came across the ninth code of this error. The reason turned out to be a simple mathematical mistake. Incorrectly calculated the totals. And I received incorrect data. I recounted it several more times until I was sure it was in full compliance.
8. Natalia. When filling out documents at the Tax Office, I always duplicate the work. That is, I fill out the draft and count everything myself. Plus I’m connecting two experienced accountants. Then we compare the results. If we find any difference, we look for its cause. Therefore, I have never had my declaration returned to me with error code 4 20.21.

That is, to avoid such a situation, in most cases you just need to be careful. It’s better to spend a few extra hours at the very beginning to double-check everything, than to frantically search for the reason for the return of the document from the Federal Tax Service.