How to check a VAT return (control ratios)?

Deadlines for submitting VAT returns

The VAT declaration is submitted to the Federal Tax Service quarterly in electronic form, no later than the 25th day of the month following the expired quarter (clause 5 of Article 174 of the Tax Code of the Russian Federation). In 2021, the declaration must be submitted within the following deadlines:

• for the fourth quarter of 2021 - no later than 01/27/2021;
• for the first quarter of 2021 - no later than 04/26/2021;
• for the second quarter of 2021 - no later than July 26, 2021;
• for the third quarter of 2021 - no later than November 25, 2021;
• for the fourth quarter of 2021 - no later than 01/25/2022.

Procedure for filling out a VAT return

Order of the Federal Tax Service of the Russian Federation dated October 29, 2014 N ММВ-7-3/ [email protected] approved the form of the VAT declaration, the procedure for filling it out and the electronic format for submission. Complete the declaration as follows:

• title page. In the field “at location (accounting) (code)” - 214. And in the field “Tax period (code)” - 23;
• Section 3 contains the calculation of the tax amount for ordinary transactions. It does not need to reflect non-taxable transactions and transactions at a 0% rate;
• You need to transfer data from the purchase and sales books to sections 8 and 9. Attachments to these sections are needed only for updated declarations;
• Section 1 should be completed last. Line 030 is filled in only if the company is exempt from VAT, but has issued an invoice. To 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 leave line 040 empty.

Additionally you need to fill out:

• section 2 - if the company pays VAT as a tax agent, for example when leasing state property;
• section 7 - if there were non-taxable transactions in the period.

The remaining sections are intended for specific operations. In particular, section 10 - 11 are handed over by intermediaries - commission agents and agents, and sect. 4 - 6 - exporters.

Please note that by Order of the Federal Tax Service of the Russian Federation dated August 19, 2020 No. ED-7-3 / [email protected] changes were made to the VAT declaration form, the rules for filling it out and the electronic format. The updated form takes into account the latest legislative changes regarding the addition of lists of VAT-free transactions (laws dated 04/15/2019 No. 63-FZ, dated 06/08/2020 No. 172-FZ, dated 07/26/2019 No. 211-FZ, dated 07/31/2020 No. 265 -FZ).

These include:

• free transfer of real estate to the treasury of the Russian Federation, property for the treatment of coronavirus;
• implementation of MSW management services;
• transfer of exclusive rights to domestic computer programs.

Also, the laws of December 25, 2018 No. 493-FZ and of June 6, 2019 No. 123-FZ included the sale of airport services for international flights and flights within the Russian Federation not through Moscow and the region into the list of transactions subject to a zero VAT rate.

The corresponding codes appeared in Appendix No. 1 “Operation Codes”.

The innovations apply to reporting for the fourth quarter of 2020.

Before submitting your VAT return, we recommend that you check its data with the indicators in your income tax return .
The fact is that if there are discrepancies, tax authorities will require clarification. Moreover, the court supports this requirement.

Inconsistency of completeness

The attachment "NO_NDS.xx_xxxx_xxxx_ xxxxxxxxxxxxxxxxxxxxxxxxx_xxxxxxxxxx_xxxxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxxxxxxx.xml" specified in the main file.

Upload detail files (purchase/sales ledgers, invoice journals).

How to do it:

• In the "Referent" program;
• In the Online Sprinter system.

The “RecognalXX” element cannot take the value 0 if any of the following conditions are met: “Appendix 1 to section XX has been completed...”

Upload detail files (purchase/sales ledgers, invoice journals).

How to do it:

• In the "Referent" program;
• In the Online Sprinter system.

File ID *** does not match the file ID of the main document

Check the correspondence between the TIN/KPP and the Federal Tax Service code in the file names - main (sections 1–7) and additional (8–12).

The structure (mask) of the file name should be as follows:

• NO_NDS_aaaa_bbbb_ ccccccccccdddddddddd_ eeeeffgg_ххххххххх-хххх-хххх-хххх-хххххххххххх.xml - main declaration file (sections 1–7).
• NO_NDS.8_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_ххххххххх-хххх-хххх-хххх-хххххххххххх.xml – purchase book (section 8).
• NO_NDS.81_aaaa_bbbb_ ccccccccccdddddddddd_
• NO_NDS.9_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_ххххххххх-хххх-хххх-хххх-ххххххххххххх.xml – sales book (section 9)
• NO_NDS.91_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml - information from additional sheets of the sales book (section 9.1)
• NO_NDS.10_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml – journal of issued invoices (section 10)
• NO_NDS.11_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml - log of received invoices (section 11)
• NO_NDS.12_aaaa_bbbb_ ccccccccccddddddddd_ eeeeffgg_хххххххх-хххх-хххх-хххх-хххххххххххх.xml - information on invoices issued by VAT defaulters (section 12), where: aaaa - transit tax inspectorate code (for all except the largest taxpayers, code s of transit and final IFTS match up)
• bbbb - final Federal Tax Service code (for all but the largest taxpayers, the transit and final Federal Tax Service codes are the same)
• cccccccccc - Taxpayer Identification Number
• ddddddddd - KPP (if the taxpayer is an individual entrepreneur, instead of TIN/KPP - a 12-character TIN)
• eeeeffgg - date, for example, April 27, 2015. displayed as 20150427
• хххххххх-хххх-хххх-хххх-ххххххххххх - unique file identifier

Typical errors in the VAT return that tax authorities identify

As part of control activities, inspectors most often identify the following errors in VAT returns:

1. Incorrect transaction code for the sale of goods (work, services) to VAT payers

In section 9 “Information from the sales book” of the declaration, taxpayers-sellers reflect transactions of the sale of goods (work, services) to buyers - VAT payers, using transaction type code 26 (“Sales of goods (work, services) to persons who are not VAT payers”). Invoices with code 26 do not participate in the process of comparing invoices from section 8 “Information from the purchase book” of the buyer’s declaration and invoices from section 9 of the seller, as a result of which auto claims are generated to taxpayers for identified discrepancies.

2. Errors when deducting VAT in parts

The right to deduction can be used within 3 years from the date of its occurrence, and the amount of tax on the invoice can be declared in installments over several tax periods (letter of the Ministry of Finance of the Russian Federation dated May 18, 2015 No. 03-07-RZ/28263). At the same time, taxpayers, when deducting VAT in parts, incorrectly fill out column 15 of the purchase book (cost of purchases according to the invoice) (line 170 of section 8).

Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 established that when accepting invoices for deduction in parts, column 16 of the purchase book (VAT amount on the invoice) (line 180 of the section reflects the part of the total tax amount that is accepted for deduction in the current quarter. And in column 15 of the purchase book (line 170 of the section) the cost of goods (work, services) is always indicated, indicated in column 9 on the line “Total payable” of the invoice, without dividing into parts.

In addition, in column 13b of the sales book (invoice value of sales) (line 160 of section 9) and in column 14 of the invoice journal (cost of goods) (line 160 of section 10) it is also necessary to reflect the total cost of sales according to the invoice - invoice without division.

3. Incorrect recording of import transactions

Taxpayers in the purchase book and section 8 of the declaration incorrectly reflect import transactions from EAEU member countries (transaction type code 19) and from other countries (transaction type code 20).

Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 established that when reflecting in the purchase book a transaction for the import of goods from the EAEU, in column 3 “Number and date of the seller’s invoice” of the purchase book, the registration number of the application for the import of goods from the territories of the EAEU states, assigned tax authority, and the date of registration of the application for the import of goods and payment of indirect taxes.

When reflecting in the purchase book a transaction for the import of goods from other countries not included in the EAEU, in column 3 “Number and date of the seller’s invoice” of the purchase book the number and date of the customs declaration are indicated.

4. Incorrect completion of the title page of the declaration if it is submitted by the legal successor

When submitting a declaration for another organization as a legal successor, in the title page in the column “Code of the place of submission,” code 215 (“At the location of the legal successor who is not the largest taxpayer”) or 216 (“At the place of registration of the legal successor who is the largest taxpayer”) is indicated with indicating the code of the reorganization form, TIN and KPP of the reorganized company in the appropriate columns. If in this situation, on the title page in the column “Code of the place of submission” you indicate code 213 (“At the place of registration as the largest taxpayer”) or 214 (“At the location of the Russian organization that is not the largest taxpayer”), the declaration will be considered submitted for oneself . As a result, the previously submitted form receives the status “irrelevant”.

Thus, as a result of these errors, discrepancies arise, leading to increased paperwork and an undesirable burden on both the taxpayers themselves who committed violations and their counterparties.

Letter from the Federal Tax Service of the Russian Federation for the Moscow Region dated December 9, 2016 No. 21-26/ [email protected] “About typical errors when filling out a VAT return”

Note:

Let us remind you that as part of a desk audit, if contradictions are discovered, tax authorities have the right to request clarification. If a company has an obligation to submit a VAT return in electronic form, then explanations to it are submitted in the same form.

Explanations on paper are not considered submitted.

A fine in the amount of 5 thousand rubles is collected in case of failure to submit (untimely submission) explanations to the tax authority when the updated tax return is not submitted on time (clause 1 of Article 129.1 of the Tax Code of the Russian Federation). In case of repeated violation - 20 thousand rubles.

File structure violation

Books/magazines appear empty after import/upload/send

Before uploading, check the field “Indication of the relevance of previously submitted information” in the accounting program (line 001). If the number “1” is entered, the data will not be downloaded. This code is used when providing an adjustment if the data in this particular section does not need to be adjusted and it is not required to be provided again.

The structure of the XML file is broken. The file NO_NDS.xx_xxxx_xxxx _xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx_xxxxxxxxxx_xxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxxxxxxx.xml cannot be processed

Try opening the file using the Internet Explorer browser without using Online Sprinter: double-click on the file saved in the folder. If it is empty or contains a list of dates, repeat the upload from the accounting program: the file structure is damaged. If the message persists, contact your accounting software vendor to set up the correct download.

Note.

Please check your invoice numbers. The characters > < ” & ' are not allowed.

An application error has occurred. Please contact support

If this message appears when you try to view imported sections of information, try opening the file using the Internet Explorer browser without using Online Sprinter: double-click on the file saved in the folder. If it is empty or contains a list of dates, repeat the upload from the accounting program: the file structure is damaged. If the message persists, contact your accounting software vendor to set up the correct download.

Note.

Please check your invoice numbers. The characters > < ” & ' are not allowed.

Tax authorities have introduced an accelerated desk audit of VAT returns

A desk audit of the declaration claiming VAT refund can be carried out within a month from the date of its submission. Under the day of submission of the declaration, the deadline for its submission rises. This measure applies if the taxpayer:

• does not apply the declarative procedure for VAT refund;
• has a low (medium) level of risk (like its counterparties);
• in the previous period received confirmation of reimbursement of at least 70% of the declared amount;
• paid more taxes in the three previous years than he claimed for reimbursement.

The declaration is checked for errors, contradictions with other information available to the tax authority, discrepancies with the information of other taxpayers, and violations of tax legislation. If, after making a decision on VAT refund, an understatement of the tax (tax base) as a result of distortion of information, the presence of unaccounted for taxable items and other violations of tax legislation are revealed, the inspectorate must consider including the taxpayer in the plan for conducting on-site inspections.

Such clarifications are given in the letter of the Federal Tax Service of the Russian Federation dated October 6, 2020 No. ED-20-15/ [email protected]