Who submits VAT monthly in 2021. Who pays monthly VAT

VAT 2018: new types of goods and services

The legislator introduced the following innovations:

18% is now levied on imports of electronic services and goods.

Previously, only Russian suppliers of similar services paid VAT. Foreigners sold their electronic goods and services on the territory of the Russian Federation without VAT. The Russian government is seeking to increase the competitiveness of its own Internet companies. That is why new rules appeared.

How did the market react to the initiative of the Russian authorities?

Google’s reaction to changes in the pricing of their services in Russia is now known. The company simply increased the tariff so as not to lose profits.

Any clarifications, additional/amendment documents and calculations must be submitted remotely via EDI.

Previously, even if the VAT return was sent remotely through communication channels, explanations during the “camera meeting” could be transmitted in any way convenient for the taxpayer, even brought in person on paper. Now the law has tightened the rules: all documents must be sent electronically.

Failure to submit a VAT return correctly is now punishable by a fine.

Previously, errors in declarations made involuntarily or with malicious intent were also punishable by fines. But now submitting a VAT return with such inaccuracies will lead to significant fines, since their amount has changed upward. The regulations for conducting desk audits have changed. The new system has become tougher in relation to the taxpayer.

PLEASE NOTE: submission of explanations on paper is now equivalent to the absence of explanations as such, the fine for such a violation is 5,000 rubles; a similar repeated violation will entail a penalty of 20,000 rubles.

The changes affect the report form itself and the KBK used to pay the tax.

In a new way, you need to report starting from January 2021. Those who submit reports monthly have already been affected by this rule. Other VAT payers will learn about it in March-April 2021, when they will need to report for the 1st reporting period of this year.

Responsibility for failure to submit a declaration

Submit your VAT return using the Kontur.Accounting web service. The system itself will generate a declaration based on primary documents and check it before sending. Get free access for 14 days

For late filing of a return, the tax office may hold a company or entrepreneur liable. First of all, this is a fine: its amount will be 5% of the tax payable. The fine is imposed for each full or partial month, starting from the last deadline for submitting the declaration. The fine will not exceed 30% of the tax amount, but will not fall below 1000 rubles.

That is, for being late with the declaration you will pay 1000 rubles or more. Most likely, a fine will be imposed even if the zero declaration is sent untimely. There is no consensus on this issue, but in practice the tax service fines for late payments, and the courts support it. Although there are also opposite court decisions, when companies that are late with “zero” are exempt from fines, there are fewer of them.

Also, the Federal Tax Service may block a current account for failure to submit a declaration 10 working days after the deadline for submitting the document.

See the form for the new VAT return 2021

VAT return: new form in 2018

Tax agents, payers by force of law and intermediaries must still pay and submit VAT reports. The form should be filled out clearly on the basis of purchase and sales books, information from tax and accounting registers.

Now the document is marked with a 16-digit barcode. It has new sections. Now there will be no problems with filling out the gas customs declaration. There are now multiple lines for this value. For each declaration number there is its own line.

Deadline for submitting the VAT return

The form must be submitted strictly before the 25th day of the month following the report, inclusive. For example, if you report quarterly, be sure to submit the form by April 25 (25 is the last day you can still report without penalties).

IMPORTANT: the main way to submit the form is electronic; exceptions are reserved for companies in special regimes and companies with up to 100 employees; they can still choose the method of sending the report.

What sections need to be filled out?

If the deadline for filing a VAT return remains the same, then the sections to be filled out have changed. Each tax regime has its own nuances.

Sections to fill out on OSNO

Taxpayers as usual must fill out:

• Title page and sections 1, 3, 8-9;
• If you are an intermediary, be sure to complete sections 10 and 12;
• Section 12 Those who have transactions with a non-taxable base must also fill out;
• If you are a tax agent, section 2 of the form is provided for you;
• Exporters must provide information in sections 4-6 of the form;
• Section 7 – for those who sold goods not subject to VAT, performed work/services in a territory other than the Russian Federation, it is also filled out by those who actually received advances for the production of long-cycle products from a special list.

Filling out a VAT return

You can read more about how to fill out a VAT return in the article Filling out a VAT return.

Where and what to indicate to companies on UTII and simplified tax system

and companies in special regimes enter data on the title page, fill out sections 1, 9 (if they are also a tax agent), 12.

PLEASE NOTE: submission of VAT reports (declarations) in 2018 is provided only for those companies on UTII and the simplified tax system that actually issued sales invoices with VAT; all other taxpayers do not submit declarations under special regimes.

Features of tax payment in 2018

How to pay tax in 2021? As before, it is not necessary to pay the entire amount immediately if you report quarterly. It is enough to divide the amounts into 3 equal parts and pay monthly for 3 months after the date of the report.

Let's see how this works with an example:

Let’s assume LLC “Dandelion” based on the results of the 1st quarter. 2021 has an obligation to pay VAT of RUB 5,893,630. How can he deposit this amount? You can pay at a time, or you can pay 1/3 within the following terms: until January 25 - until February 26 - until March 26. Everyone chooses what is convenient for them, taking into account the situation in the company. The main thing is that the 2021 VAT tax return is submitted within the prescribed period.

Deadline for payment of VAT by organizations and individual entrepreneurs under special regimes

As you know, tax payers under the simplified tax system and UTII are exempt from paying VAT. But in some situations, special regime officers still have to pay VAT:

Alexander Ilyin, tax consultant

The article raises the problems that organizations encounter when the revenue limit is exceeded, when it becomes necessary to switch to monthly tax payments.

If the revenue is more than 2 million rubles already in the first month of the quarter, then the accountant does not have a question about when to report and pay tax for this month. It is clear that this must be done before the 20th of the next month. Difficulties arise when the revenue limit is exceeded in the second or third month of the quarter. The reason for the difficulties is that the Tax Code does not stipulate the procedure for filing a declaration and paying tax for these months.

In the second quarter of 2006, the organization did not exceed monthly revenue of 2 million rubles. Let’s say that in the third quarter the revenue figures will be as follows: July - 1.3 million rubles. August - 2.3 million rubles. September — 2.1 million rubles.

Let’s say the target of 2 million rubles was passed on August 25th. Therefore, from this month the company must switch to monthly VAT. She will report for August and pay tax by September 20. Logically, you also need to submit a declaration for July and remit VAT within the same period. But local tax officials think differently. They fine companies for late submission of the declaration for July and require them to pay penalties for late transfer of July VAT!

Inspectors believe that organizations should report monthly from the beginning of the quarter in which the revenue limit was exceeded. That is, the declaration for July, if you follow the conditions of our example, must be submitted before August 20. But the company only learned about the excess on August 25!

Nevertheless, tax authorities are actively fining organizations under Article 119 of the Tax Code of the Russian Federation. An example of this is numerous arbitration practices (for example, decisions of the federal arbitration courts of the West Siberian District dated 04/03/06 No. F04-2302/2006 (20893-A27-25), of the Northwestern District dated 07/25/05 No. A56-1513/05) .

Judges side with VAT payers and refuse tax inspectors. Reason one: The Tax Code does not establish a deadline for submitting a VAT return for the month preceding the month in which the excess revenue occurred. Reason two: the organization cannot know in advance that its revenue in the second or third month of the quarter will exceed the limit. And if a company submits a declaration for July 2006 before September 20 of the same year, the company cannot be fined for late submission of reports.

Let me note that back in 2002, the Russian Ministry of Taxes explained the procedure for submitting monthly declarations when switching from quarterly to monthly payment of VAT (letter dated March 28, 2002 No. 14-1-04/627-M233). You must report by the 20th day of the month following the month in which the revenue limit was exceeded. Let's return to our example once again: declarations for July and August must be submitted by September 20.

The Ministry of Finance of Russia put an end to the dispute regarding the untimely submission of the declaration (letter dated 05.05.06 No. 03-02-07/1-114). Financial department specialists believe that it is unlawful to fine organizations under Article 119 of the Tax Code of the Russian Federation for late submission of a declaration if revenue exceeded the limit in the second or third month of the quarter.

Peni: to be or not to be?

So, thanks to the clarifications of the Russian Ministry of Finance, the company will solve the problem with filing a return when returning monthly VAT. One more question remains unclear. Tax officials are demanding payment of penalties because, in their opinion, the tax payment deadline has been missed. If the revenue limit is exceeded in August and the company does not transfer VAT for July until August 20 (and in our example, it simply cannot physically do this), then from August 21 it will be charged penalties for late payment of tax (letter from the Ministry of Taxes of Russia dated March 28, 2002 No. 14-1-04/627-M233).

It turns out that the company should have paid the tax before it had such an obligation. However, the organization could not foresee that revenue would exceed the limit. And she had no obligation to pay VAT monthly as long as there was no excess. Therefore, the requirement to accrue penalties is unlawful. But, unfortunately, the company will have to prove this in court.

Editor's comment

Let's not end the discussion of the problem on such a pessimistic note and pay attention to three arguments in favor of companies.

1. If the inspection intends to fine an enterprise for late submission of a declaration when returning the monthly VAT payment, it is worth presenting to the tax authorities the mentioned letter from the financial department and referring to subparagraph 3 of paragraph 1 of Article 111 of the Tax Code of the Russian Federation. The fact that the organization followed the explanations of the Ministry of Finance exempts it from the fine.

2. An important point related to submitting the declaration. If the excess revenue occurred in the last month of the quarter, then, according to the courts, it is enough to submit a quarterly declaration. There is no need to submit reports for each month of the quarter (decrees of the federal arbitration courts of the Volga-Vyatka District dated 02.26.06 No. A79-7032/2005, West Siberian District dated 04.24.06 No. F04-2171/2006 (21367-A27-25)) .

3. In a dispute over penalties, the following message can be an additional argument. The taxpayer must know exactly when and in what order he must pay taxes (Clause 6, Article 3 of the Tax Code of the Russian Federation). The ambiguity is interpreted in favor of the payer (clause 7, article 3 of the Tax Code of the Russian Federation). But the procedure for paying tax in case of loss of the right to quarterly payment of VAT is not established by the code, so penalties cannot be charged.

The procedure for paying VAT, submitting a tax return, VAT innovations in 2021, fines for violations, as well as a detailed calendar for submitting reports and payments to the budget.

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How many VAT returns to file in 2018?

The reporting quarter has ended - there are 25 days to submit the declaration. This rule is prescribed by Article 174 of the Tax Code of the Russian Federation in paragraph 5. It turns out that the reporting form for the 4th quarter will be submitted first. 2021 by January 25, 2021. Further, for all those reporting quarterly, the reporting period will be the interval from January 1 to March 31, 2021. The form will need to be submitted strictly before April 25, 2021.

IMPORTANT: firms and entrepreneurs who import goods purchased in the EAEU countries report VAT every month, and are required to submit the form by the 20th of the next month, when the reporting month ends, which means that already in the 1st quarter of the current year they will have as many as 3 reports - for Dec. 17 (until 01/22/18), for Jan. 18 (until 02.20.18), for February. 18 (until March 20, 2018).

Features of the report of firms from EEC states can be found in the Treaty on the Eurasian Union No. 18 in paragraph 20.

Procedure for paying VAT, deadlines for paying VAT

After an entrepreneur (LLC or individual entrepreneur), who is a VAT taxpayer, has determined how much value added tax he must transfer to the budget, he must do this no later than the 25th day of the month following the end of the tax period. The tax period for VAT is a quarter. This rule applies to the vast majority of those who pay VAT - entrepreneurs who are engaged in trade, provision of services and performance of work. The same applies when it comes to the transfer of goods and construction for one's own needs.

The deadline for VAT payments is until the 25th - the main change that will happen in 2021 regarding this tax. This is a fairly significant relaxation in favor of the payer: previously (before 2015) it was necessary to pay and submit the declaration by the 20th. Now the money remains in the entrepreneur’s circulation for an additional 5 days.

If suddenly the quarterly VAT amount is not divided into three parts exactly, then each part is simply rounded to the nearest ruble, and the last one is rounded up. For example, the amount of VAT for the fourth quarter of 2015 is 123,841 rubles. If we divide this amount into three parts, we get 41280.3333 (3 in the period) rubles. Therefore, in our example, we will pay the entire amount of VAT for the fourth quarter of 2015 as follows:

RUB 41,280.00 – until January 25, 2021. RUB 41,280.00. – until February 25, 2016 and 41,281.00 rubles. – until March 25, 2021.

If the deadline – the 25th – falls on a weekend or holiday, then the deadline for paying VAT is the first next working day.

Where to file a VAT return

The submission of a VAT return is regulated by the code. You must report to the tax office at your place of registration. Typically, the Federal Tax Service is assigned to the address of the taxpayer’s location. You can find out more about this at any inspection. They provide detailed advice to taxpayers. The website nalog.ru lists the telephone numbers of departments by region of Russia. The official website has a lot of useful information on filing reports and paying taxes.

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Fines for violations of VAT payment

The Tax Code provides for fines for various violations in the field of tax payment and filing of declarations:

For violations related to tax payment, the penalties are much more severe:

• Non-payment or incomplete payment of tax - 20% of this unpaid amount. This is if the non-payment occurred unintentionally, accidentally, for example, the accountant made a mistake in the documents and calculations.
• Non-payment or incomplete payment, if this is done on purpose, that is, intentionally, the fine will be 40% of the underpaid amount.

VAT submission deadlines

Home → Accounting consultations → VAT

Current as of: January 19, 2021

The VAT return is submitted no later than the 25th day of the month following the reporting quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation). Accordingly, the deadlines for submitting VAT reports in 2021 will be as follows:

Period for which the VAT return is submitted Deadline for filing the return

The VAT return for this period must be submitted no later than 01/25/2019.

Organizations and individual entrepreneurs importing goods from EAEU countries must report to the Federal Tax Service by submitting a VAT declaration on imports no later than the 20th day of the month following the month of registration of imported goods/payment deadline under the contract (clause 20 of Appendix No. 18 to the Agreement on Eurasian Economic Union).

In 2021, importers are required to submit the relevant VAT return within the following deadlines:

Period for which an import VAT return is submitted Deadline for filing the return

The VAT declaration for imports for December 2021 must be submitted already in 2021 - no later than 01/21/2019.

Submitting to the tax office

There are two options for filing a tax return: electronically and on paper. The second can only be used by tax agents who are not VAT payers and who need to reflect the amounts received.

All other organizations submit an electronic declaration through operators, while filing reports on paper carries a fine of 1,000 rubles . The declaration will be considered not submitted until the electronic version is sent.

There are two ways to submit your declaration electronically:

• Personally. To do this, you will need to purchase a digital signature, install software from the Federal Tax Service, fill out a declaration and send it.
• Through EDF operators. This option allows you to avoid purchasing an electronic signature and installing complex software. It is enough to bring the completed declaration or primary documentation to the center and draw up a power of attorney for the selected company. Specialists carry out the dispatch on the same day, upon presentation of a certificate of delivery.

Procedure for paying VAT: some features

General rule: VAT is paid at the place of registration of the taxpayer. The same applies to tax agents, including payment deadlines.

If a foreign organization sells something in Russia (or provides services) and is not registered with the Federal Tax Service as a taxpayer, then payment of VAT on such transactions is made simultaneously with settlements with this foreign organization.

The bank that serves the tax agent for such transactions monitors: it accepts a payment order for the transfer of money to a foreign company for goods sold (services provided) only if VAT is paid at the same time. In other words, the bank makes sure that there are two payment slips: for transferring money to a foreign company and a second payment slip for paying VAT. Moreover, VAT in such cases is paid from an account opened with the same bank.

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Subject to certain conditions, some VAT taxpayers may pay and report the tax quarterly. As you know, the size of revenue is of decisive importance in this matter. It should not exceed 2 million rubles for each month of the quarter. What to do if an excess occurs?

Calm. just calm

The right to a quarterly report, subject to the above revenue limit, is given by paragraph 1 of Article 145 of the Tax Code. Firms are required to report monthly by virtue of paragraph 2 of Article 163 and paragraph 5 of Article 174 of the main tax document.

In a situation where the amount of revenue is exceeded and the payer loses the right to a quarterly report, the tax authorities and the Ministry of Finance pay attention to several fundamental

moments. Firstly, if you do not submit to the inspection the documents provided for in paragraph 6 of Article 145 of the Tax Code, the inspectors will quite rightfully refuse to extend your exemption from the duties of a VAT taxpayer (letter of the Ministry of Finance dated March 26, 2007 No. 03-07-11 /73).

Secondly, if you have lost the right to file VAT returns quarterly and, accordingly, pay VAT in the same manner, this does not mean that you will no longer have this opportunity. That is, provided that in subsequent months the revenue does not exceed 2 million rubles, you can again transfer VAT and submit a report on it quarterly. This conclusion is confirmed by the letter of the Department of Tax Administration for Moscow dated December 23, 2003. No. 24-11/71005.

Let's look at examples of what an accountant needs to do if the company received more income and lost the right to quarterly reports.

The accountant must pay VAT and submit a tax return for July by August 20. For August and September, you will need to submit documents and remit taxes as usual.

As can be seen from the above example, in this case there is no underpayment of tax and the deadlines established by the Tax Code are not violated. What to do if the excess occurred in subsequent months of the quarter?

Let's assume that the excess occurred in August. The accountant will have to, firstly, pay VAT for July and August and submit returns no later than September 20 for the first 2 months of the quarter. For September, VAT payment and declaration submission are carried out as usual.

If the excess occurred in September, then you need to pay VAT for July and August. Next, transfer the tax for September and submit returns for July, August and September by October 20.

As can be seen from example 2, if a company crosses the threshold in the second month of the quarter or in the third, then this entails a violation of the deadlines for paying VAT and the deadline for submitting the declaration. That is, tax authorities begin to charge the company penalties (clauses 1 and 3 of Article 75 of the Tax Code). To ensure that their amount is minimal, the tax should be transferred as quickly as possible.

Will there be sanctions?

Note that the obligation to pay penalties arises when the tax payment deadline is violated, as happens in a situation where the revenue limit is exceeded. In addition, declarations must be submitted starting from the month in which the limit was violated (before the 20th day of the next month). The same approach to the procedure for submitting a declaration in the situation under consideration is followed by the tax authorities (letters of the Ministry of Taxes dated March 28, 2002 No. 14-1-04/627-M233, dated May 5, 2006 No. 03-02-07/1-114) . But tax authorities do not have the right to charge penalties for those months of the quarter in which there was no excess.

The taxpayer also has numerous judicial practices on his side. Including the decision of the highest judges (resolution of the Presidium of the Supreme Arbitration Court of October 3, 2006 No. 6116/06). The courts generally adhere to the position voiced in this resolution. Let us present the argument presented in it.

Documents confirming the right to release (extension of the period of release) are:

– extract from the balance sheet (represented by organizations);

– extract from the Sales Book;

– an extract from the Book of Income and Expenses and Business Operations (represented by individual entrepreneurs);

– a copy of the Journal of received and issued invoices (clause 6 of Article 145 of the Tax Code of the Russian Federation).

Attention

As the Ministry of Finance reminded in a letter dated March 26, 2007. No. 03-07-11/71, when determining the amount of revenue that affects the procedure for submitting reports and paying VAT, it is not necessary to include revenue received from the sale of goods in terms of activities transferred to the payment of UTII. That is, the 2 million threshold must be monitored for those activities that are carried out in accordance with the general taxation regime.