New VAT return form from the 4th quarter of 2021: overview of changes

On September 9, 2021, the order of the Federal Tax Service of Russia dated August 19, 2020 No. ED-7-3/591, registered with the Ministry of Justice, was officially published, which approved the new form of the value added tax declaration. This update of the VAT return form is the tax authorities’ reaction to the changes in legislation that have occurred. In addition to changing the form itself and the electronic format, changes have been made to the procedure for filling out the VAT return. We tell you what has changed .

What's new in the VAT return form

By Order of the Federal Tax Service dated August 19, 2020 No. ED-7-3/591 (registered with the Ministry of Justice on September 9, 2020), a new form of the VAT declaration form was introduced.
The order is quite lengthy, but most of it is devoted to technical details related to the mandatory electronic form for submitting the declaration. In this material, we will not dwell on them in detail, since technical innovations will be taken into account by both accounting software developers and EDI operators. Let's go through the semantic changes.

Which sections to fill out?

Complete your VAT return for the 4th quarter of 2021 as follows:

• title page;
• Section 3. It contains the calculation of the tax amount for ordinary transactions. Non-taxable transactions and transactions at a 0% rate are not reflected here;
• sections 8 and 9. Here you need to transfer data from the purchase and sales books;
• section 1. Line 030 is filled in only if the company is exempt from VAT, but has issued an invoice. In line 040 you need to transfer the amount of VAT payable from line 200 of section 3. If VAT is refundable, in line 050 you should indicate the amount from line 210 of section 3, and line 040 is not filled out.

Additionally you will need to fill out:

• section 2 - if the company pays VAT as a tax agent;
• section 7 - if there were non-taxable transactions.

Sections 10 and 11 are handed over by intermediaries (commission agents and agents).

Sections 4 to 6 are completed by exporters.

Changes have been made to the procedure for filling out the title page, sections 1, 4, 7.

Columns have appeared for entering data on SZPK

First, let us recall what SZPK is.

REFERENCE

The CPP is an agreement to protect and encourage investment. Namely, an agreement between the state (RF) and a private investor investing in an investment project.

Between an investor (for example, a private company) implementing an investment project (IRP), on the one hand, and one or more government entities, on the other hand, an SPPK may be concluded, according to which the public party (government entities) guarantees the private party (firm ) not apply to the project acts that may worsen the conditions for its implementation.

EXAMPLE

If the basic income tax rate on the date of conclusion of the SZPK is 20%, then even if it is increased in relation to all taxpayers, for the ORP it will still remain at the level of 20% (in relation to profit from the investment project).

Similarly, acts that increase the time or number of procedures required for the implementation of an investment project will not be applied to the SZPK participant.

All provisions were introduced by the Law “On the Protection and Encouragement of Investments in the Russian Federation” dated 04/01/2020 No. 69-FZ.

To inform tax authorities that the taxpayer has rights to a “stable” tax rate, new columns have been introduced in section 1 of the VAT return.

Title page

A requirement has been introduced according to which, when filling out the line “Adjustment number” on the title page, it is not allowed to fill in the adjustment number for an updated declaration without a previously accepted primary declaration (clause 19 of the Procedure for filling out the declaration)

In addition, the following are excluded from the Title Page:

• line “Code of the type of economic activity according to the OKVED classifier”;
• line “Registered under No.” (from the section “To be filled out by a tax authority employee”).

The rest of the title page is filled out in the same order.

In the declaration for the 4th quarter of 2021, on the title page, in the field “at location (accounting) (code)”, enter 214. And in the field “Tax period (code)” - 23.

New codes

Quite a lot of new codes have been added, most of them relating to VAT-exempt transactions.

For some old codes, the wording was brought into line with the new ones added. For example, after the appearance of code 1011210 (sale of food products by medical institutions), the word “medical” was removed from the decoding of code 1010232 (now only sales of food products in educational institutions remained there).

Completing Section 4

Section 4 “Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of a tax rate of 0 percent for which is documented” is filled out taking into account the transaction codes reflected in Section III “Operations taxed at a tax rate of 0 percent” of the reference book “ Transaction codes (Appendix No. 1 to the Procedure for filling out the Declaration).

Thus, the code names have been edited in accordance with the current provisions of the Tax Code of the Russian Federation: 1010441, 1010444, 1010445, 1011407, 1011408, 1011409.

Added codes:

• 1011446 — Sales of services provided during international air transportation directly at international airports of the Russian Federation, according to the list approved by the Government of the Russian Federation;
• 1011452 — Sales of services for domestic air transportation of passengers and baggage, provided that the point of departure, the point of destination of passengers and baggage, as well as all intermediate points of the transportation route, if any, are located outside the territory of the Moscow region and the territory of the federal city of Moscow;
• 1011453 - Implementation of work (services) for the transportation (transportation) of goods by sea vessels from the point of departure on the territory of the Russian Federation to the point of unloading or transshipment (transshipment) on the territory of the Russian Federation onto sea vessels for the purpose of further export of these goods from the Russian Federation;
• 1011454 — Sales of services for icebreaker support of sea vessels: transporting goods exported from the Russian Federation, including to the point of unloading or transshipment (transshipment) of these goods on the territory of the Russian Federation for the purpose of their further export from the Russian Federation; traveling to the point of departure on the territory of the Russian Federation for loading goods for the purpose of their further export from the Russian Federation, including transportation (transportation) of loaded goods to the point of unloading or transshipment (transshipment) onto sea vessels on the territory of the Russian Federation for the purpose of further export from the Russian Federation.

KBK for payment of VAT in 2021

To pay VAT in 2021, the budget classification codes remain the same as in previous years:

The difference between the first three digits in the BCC “182” and “153” is explained by the fact that the administration of VAT in 2021 is entrusted to two federal structures - the Federal Tax Service and customs. At the KBK for the Federal Tax Service, payments are made for transactions within the country and for import transactions from member countries of the EAEU. At the KBK of the federal customs service, VAT is transferred when importing goods from outside the EAEU countries.

We consider it necessary to note that the BCC for some other taxes, as well as insurance premiums, have changed in 2021. They are published here: Current KBK 2021.

In particular, the details for paying insurance premiums have changed. Therefore, be careful.

A number of changes have also been made to payment orders for the payment of insurance premiums.

General requirements for the declaration

The document is formed strictly in the prescribed form and in the manner prescribed by the current edition of Order No. ММВ-7-3/ [email protected] Here are step-by-step instructions for dummies on how to fill out a VAT return in 2021 (basic filling procedure):

1. The report includes a title page, which is found in any reporting form, and 12 sections. Of all the blocks, only the first section is required to be completed, since it reflects data on the location of the taxpayer (OKTMO), the total amount of VAT payable to the budget, and the budget classification code by which the contribution is transferred.
2. The procedure for completing any tax reporting does not allow double-sided printing. It is prohibited to staple the declaration in such a way that the sheets are damaged (with a stapler, stitching, etc.).
3. All values ​​are indicated on each line with a capital letter in Courier New font from 16 to 18 sizes. Those who submit a declaration in paper form must enter the indicators in the same way, using a black, blue or purple pen. Write in block letters. The line-by-line order of filling is in effect: information is entered from the left edge, empty cells are filled with a “—” sign.
4. Amounts are indicated as an integer value. If in accounting the figures are reflected in kopecks, then in the report they are rounded to full values. The procedure is as follows: less than 50 kopecks are discarded, more are added.
5. It is prohibited to correct errors and inaccuracies using various corrective means. Pages are numbered from the first, title page and in order.

National product traceability system

The national product traceability system will be introduced at the legislative level on July 1, 2021 (Federal Law of November 9, 2021 N 371-FZ). With its help, the collection, recording and storage of information about goods subject to traceability will be ensured.

The purpose of this innovation is to organize control over goods from the moment of import into the country until the moment of its sale. In this way, the state is trying to prevent the import of “gray” and counterfeit products from abroad. Also, the system will reduce cases of tax and customs evasion.

The list of goods that will be subject to the traceability procedure will be established by the Federal Executive Authority. They will also set the criteria by which the product will be included in this list.

Sellers will be required to issue invoices for traceable items electronically, subject to exceptions. This and other features regarding the issuance of invoices are also established in Federal Law N 371-FZ.

Who doesn't submit a report?

Economic entities that do not pay VAT do not submit declarations using special taxation systems - simplified tax system, PSN, UTII, unified agricultural tax.

Filling out is optional for organizations whose total income does not exceed 2 million rubles. excluding value added tax. Income is summed up for the 3 quarters preceding the reporting date (clause 5 of Article 174 of the Tax Code of the Russian Federation).

Taxpayers who did not conduct financial and economic activities in the reporting period and did not use funds in their current accounts do not submit a VAT report either.

Where and when do we submit the declaration?

The declaration is generally submitted within 25 days after the end of the quarter. In 2021, the deadlines are as follows:

• for the 4th quarter of 2021 - until January 25, 2021;
• for the 1st quarter of 2021 - until April 26;
• for the 2nd quarter of 2021 - until July 26;
• for the 3rd quarter of 2021 - until October 25.

The date shift is due to the fact that the 25th falls on a weekend. For example, the report for the 1st quarter of 2021 must be submitted by April 25 inclusive, but this is Sunday. Therefore, the last day for delivery is Monday.

Declarations are sent to the tax authority at the place of registration. If you have separate divisions, you must submit the declaration centrally to the Federal Tax Service, with which the parent organization is registered. The largest taxpayers submit a declaration to the tax authority at the place of registration as the largest taxpayer.

Responsibility for violations

If an organization or individual entrepreneur reports VAT on time or does not submit a declaration, the tax inspectorate will impose a fine, the amount of which will be 5% of the amount of value added tax calculated in the report (Article 119 of the Tax Code of the Russian Federation).

If the taxpayer transfers the contribution in advance, before the inspector takes into account the proper amount, or submits a zero return, then a fine of 1000 rubles will be assessed.

Check that everything is filled out correctly using the ready-made solution ConsultantPlus. Get free access using the link below.

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Comments

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Sergey 03/27/2015 at 22:42 # Reply

How to fill out the VAT return 2015 correctly

You can upload data to 1C and from there generate VAT reporting electronically. The program will check the counterparties in the tax database and the correctness of the filled data. And there is no need to delve into the nuances of filling out the declaration. There is data loading into 1C using Excel, the result of which is a generated VAT Declaration in the 2015 format.

Marina 05/29/2015 at 08:59 # Reply

how to submit an updated VAT return in 2015

how to submit an updated VAT return for the 1st quarter in 2015. An error was made in section 8, the amount of VAT to be deducted was overstated

Natalia 05/29/2015 at 01:54 pm # Reply

Marina, good afternoon. Fill out the report correctly. In your report, be sure to include the correction number on the title page. If this is the first adjustment, then - 1. Before submitting an updated declaration, do not forget to transfer the amount of debt and penalties to the budget. This way you will avoid a fine.

Olga 06/04/2015 at 09:31 # Reply

Olga

Natalia, you must use additional supplements. sheets in the updated declaration? What is your opinion:? Is it possible to simply refill the declaration with the correct data without using additional information? sheets?

Natalia 06/04/2015 at 14:42 # Reply

Olga, the use of additional sheets is mandatory. Tax authorities may require a covering letter for the corrective declaration, which must indicate: 1. The tax for which the adjustment report is being submitted. In this case, it is necessary to indicate VAT. 2. The reporting and tax period for which the recalculation occurred. 3. Reasons for filing such a declaration. 4. Indicators that have changed. Only new values ​​need to be specified. 5. Lines of the declaration that were subject to correction. 6. Details of payment documents for which the missing tax amounts were transferred. 7. Signature of either the manager or the chief accountant, if he has such authority. It is also necessary to include a copy of the payment slip, which confirms that the taxpayer has paid the tax and penalties.

Natalia 06/15/2015 at 22:50 # Reply

Natalia, good evening! Help me figure out how to submit a VAT adjustment. I am an individual entrepreneur on OSNO without employees, I filed a declaration in sections 1,3,7 and sections 8 and 9 (books). I did it in the “Taxpayer Legal Entity” program. The State Tax Inspectorate sent a message about the overstatement of the amount of VAT subject to deduction. As I understand it, in section 3 of the declaration I filled out lines 070 (received an advance payment) and 170, as well as lines 130 (made an advance payment) and 080, 090. Is this correct? I did not enter the advance accounts. purchases and sales during sales and when credited to the balance sheet. As a result, the total amounts of VAT in the book of purchases and book of sales do not correspond to the amounts in section 3. I consider the total on page 200 to have been paid correctly. Books of purchases and sales must be made with additional sheets, entering the purchasing av.sch.f. in the book of sales, and in the book of purchases - av.sch.-f. when selling. This is right? Not everything is clear in the program when filling out books, but the State Tax Inspectorate is not aware of filling out... Explanations, since there is no additional tax payment, it is not necessary to submit?

Daria 06/10/2015 at 11:01 am # Reply

Good afternoon. Please tell me the situation: the individual entrepreneur, due to the loss of the tax notice about the transition to the simplified tax system, is on OSNO. The individual entrepreneur carried out his activities, confident that he belonged to the simplified tax system and did not keep records of the documents necessary for calculating VAT. Now, to close an individual entrepreneur, the Federal Tax Service requires a VAT declaration for the 1st quarter of 2015. Tell me how to fill it out if there are no invoices and other documents to fill out, and income during this period was received on the account?

Natalia 06/10/2015 at 12:58 # Reply

Daria, Read this: “If the taxpayer sends a request to the tax authority with a request to confirm the fact of application of the simplified taxation system, the tax authority in the information letter informs about the date of the taxpayer’s transition to the specified taxation system, as well as the facts of the submission of the corresponding tax returns. The form of this information letter is approved by Order of the Federal Tax Service dated April 13, 2010 N ММВ-7-3/ [email protected] The specified information letter, its certified copy, a copy of the title page of the tax return for the tax paid in connection with the application of the simplified taxation system may be documents confirming the status of a taxpayer applying the simplified taxation system.” Deputy Director of the Department of Tax and Customs Tariff Policy S.V. RAZGULIN Therefore, if you have lost the notification of the transition to the simplified tax system, write a tax request asking to confirm the fact of application of the simplified tax system.

Daria 06/10/2015 at 01:31 pm # Reply

Thanks for the answer. The problem is that in the tax office this individual entrepreneur is listed as OSNO (although he claims that the notification was submitted upon opening in October 2014). It is useless to argue with the tax office; requests are answered within a month. And we need to close “yesterday.” Question: is it possible to fill out VAT for the 1st quarter of 2015 without invoices and others like them, only for income (sections 8-12 are of particular interest)? I apologize, maybe I’m asking stupid questions, but I’m new to this and the tax office clerks can’t really say anything. My only hope is in the forums.

Natalia 06/10/2015 at 01:42 pm # Reply

Daria, you didn’t issue invoices, did you? Submit a zero VAT return.

Daria 06/10/2015 at 14:05 # Reply

Natalia, no, nothing was written out. Question: can submitting “zero” VAT, when receiving income for this period, entail penalties? Thank you for your reply.

Natalia 06/10/2015 at 14:24 # Reply

Only the first and second pages of the declaration are filled in, where zero is indicated in the taxable base column.

Daria 06/10/2015 at 02:38 pm # Reply

Natalia, Thank you for your help)

Natalya Ivanovna 01/12/2016 at 08:35 # Reply

About VAT

Individual entrepreneur on UTII cargo transportation. We paid with VAT, it was not possible to return the payment as it was transferred incorrectly, there is no letter, the individual entrepreneur paid VAT to the budget out of ignorance. What to do?

Natalia 01/12/2016 at 11:52 am # Reply

Natalya Ivanovna, good afternoon. What letter do you not have? Issues of refund of overpaid or collected taxes and fees are regulated by Articles 78 and 79 of the Tax Code of the Russian Federation. Write an application, attach supporting documents and send it to the tax authority.

Galina 01/18/2016 at 07:30 pm # Reply

Filling out the declaration

During the 4th quarter, we issued only 2 invoices; no more operations were carried out at the enterprise. However, when filling out the declaration through Taxcom, it gives an error. We can’t understand what and where we filled it out incorrectly. Galina

Natalia 01/19/2016 at 10:48 am # Reply

Galina, good afternoon. You need to contact Taksky. Only they know the nuances of their program.

Olga 01/19/2016 at 12:07 # Reply

If zero for the 4th quarter, then fill out only the title page and section 2?

Natalia 01/19/2016 at 12:28 # Reply

Olga, In the zero VAT return for the 4th quarter of 2015, there is no need to fill out all sections. You need to complete 2 pages: title page and Section 1.

Raisa 01/20/2016 at 18:10 # Reply

Hello! The organization paid for the services it will receive in Q1. 2021 How to correctly reflect this transaction in the VAT form?

Vera Semyonovna 04/17/2016 at 18:58 # Reply

Payment for services took place in the 4th quarter of 2021.

The service was not provided and a refund was made. How to reflect a negative value in VAT for 1 quarter of 2021.

SVETLANA 02/12/2016 at 12:48 # Reply

I am an individual entrepreneur on UTII, and during a control purchase of motor oil by a tax inspector, I “ran into” the protocol. This product is supplied according to the simplified tax system. Now I’m trying to submit VAT (I filled out one sales book - (I wrote out an invoice to an individual) What sections need to be filled out in the VAT declaration itself? Do I need to fill out section 12? I always submitted the declaration only according to UTII

Natalia 02/17/2016 at 10:36 am # Reply

Svetlana, you need to fill out sections 1-9. Section 12 You do not fill out.

Galina 02/16/2016 at 07:27 pm # Reply

Hello! We rent out premises for renting an ATM, where should such VAT be reflected in the VAT return? In what section?

Natalia 02/18/2016 at 11:01 am # Reply

Galina, you need to fill out sections 1-9 of the VAT return.

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VAT rate for book products

Decree of the Government of the Russian Federation of October 9, 2021 No. 1643 expands the list of transactions to which a VAT rate of 10% may be applied:

• book products of an educational, scientific or cultural nature, published in electronic format and distributed via the Internet and satellite communication channels
• books on disks and other media
• e-books

This relaxation does not apply to advertising publications. Advertising information cannot exceed 45% in book products.

VAT for IT companies

From January 1, 2021, VAT exemption will be provided only for software that will be included in the Unified Register of Russian Computer Programs and Databases.

This norm is provided for by Federal Law No. 265-FZ of July 31, 2020.

There is no VAT exemption for the implementation of rights to use programs if they allow the distribution of any advertising information about the programs. There is still a VAT exemption for exclusive rights to inventions, know-how, etc.

If, starting next year, programs are purchased from a foreign seller, then VAT taxation will not be avoided. To obtain the right to deduction, the company must make sure that the potential foreign counterparty is registered in the Russian Federation and is a tax payer. At the same time, the documents, agreement or payments must contain information about the Taxpayer Identification Number (TIN), KPP and the VAT amount must be highlighted . In this case, invoices are not provided; information must be reflected in the Purchase Book.

If a foreign partner is not registered in the Russian Federation, then the company cannot act as a tax agent, i.e. should not charge tax on this transaction and claim it as a deduction.

The formation of the Unified Register for Russian IT companies is carried out on the basis of Decree of the Government of the Russian Federation of November 16, 2015 No. 1236.

This might also be useful:

• Inspection of individual entrepreneurs by the tax inspectorate
• What reporting must an individual entrepreneur submit?
• Individual entrepreneur reporting on the simplified tax system without employees

• How much taxes does an individual entrepreneur pay in 2021?
• Fixed payments for individual entrepreneurs in 2021 for themselves
• General taxation system for individual entrepreneurs

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What happens if you submit reports using the old form?

Already for the 4th quarter of 2021, taxpayers and tax agents are using the updated reporting form and electronic format. It will not be possible to send a report using the old form and electronic format, since the declaration is submitted exclusively in electronic form, and the Federal Tax Service authorities and operators who transmit reports under the TCS have already set up new requirements. An attempt to submit a return in the old format will be unsuccessful, and the taxpayer risks missing the deadline for submission - the 25th day of the month following the reporting. This threatens with tax sanctions under the Tax Code and an administrative fine for officials under the Code of Administrative Offenses of the Russian Federation.