Procedure and deadlines for paying VAT and filing a return in 2021

The tax period for value added tax (VAT) is quarter . In the general case (when selling goods, works, services), VAT must be paid based on the results of each quarter in equal shares of 1/3 no later than the 25th day of each month following the reporting quarter. At the same time, it will not be a mistake if the entire quarterly tax is paid, for example, no later than the 25th day of the first month after the reporting quarter.

If the amount of 1/3 of the payment is obtained in rubles and kopecks, the first two payments must be rounded up, the third payment will be the difference between the total amount payable and payments 1 and 2.

In addition, the rule applies : if the payment deadline falls on a non-working (holiday) day, the payment must be made on the closest working day following the non-working day.

Procedure for calculating VAT

Tax calculation is simple. According to Chapter 21 of the Tax Code of the Russian Federation, the amount payable is the difference between outgoing and incoming VAT.

Output VAT is the amount of tax you add to the price when you sell a product or service. This amount is written: “including VAT.” All payers and tax agents are required to assess tax.

Input VAT is the amount of tax charged to you by a supplier or contractor. The Tax Code allows it to be deducted to reduce the tax payable (Article 171 of the Tax Code of the Russian Federation). But this is only possible if:

• goods and services purchased for use in activities subject to VAT;
• purchased goods are accepted for accounting;
• you have an invoice from the supplier and primary documents (bill of lading, act, etc.);
• 3 years have not yet passed since the inventory items were accepted for accounting.

It is impossible to deduct VAT if the supplier is not its payer or if goods and materials and services were acquired for use in non-VAT taxable activities.

Incoming VAT is recorded in the purchases ledger, and outgoing VAT is recorded in the sales ledger. These documents are part of the VAT return.

Example. Albion LLC received revenue of 1,200,000 rubles for the 1st quarter, including output VAT of 200,000 rubles. During the same period, goods and materials were purchased in the amount of 600,000 rubles, including input VAT of 100,000 rubles.

We calculate the tax payable:

200,000 - 100,000 = 100,000 rubles.

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Sanctions for non-payment/late payment of VAT

• Tax collection.

In case of non-payment (incomplete payment) of VAT on time, the tax is collected according to the rules of Chapter 1 of the Tax Code of the Russian Federation. Collection can be carried out both at the expense of funds located in the settlement accounts of the taxpayer (tax agent), and through his collection of arrears.

• Fine

Non-payment (late payment) of VAT also entails a fine under Article 122 of the Tax Code of the Russian Federation. There are 2 options. The first is a fine of 20% of the unpaid amount. Second, in case of deliberate actions to understate the tax base and evade tax payment - 40% of the unpaid amount.

• Penalty

In case of non-payment (late payment) of VAT, penalties are charged under Article 75 of the Tax Code of the Russian Federation. Penalties are determined as a percentage of the unpaid VAT amount. The interest rate is equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation. For obligations arising after October 1, 2021, penalties for arrears of VAT payment over 30 days are charged at an increased rate - 1/150 of the refinancing rate of the Central Bank of the Russian Federation.

Example 2.

VAT payable to the budget for the 2nd quarter of 2021 – RUB 123,800.

Let’s assume that payment takes place on 07/25/2017 – 40,000, 08/25/2017 – 40,000.00 and 09/18/2017 – 43,800.00. It is necessary to calculate penalties for violation of payment terms.

• due July 25, 2017 – underpayment – ​​1,267.00

for the period from July 26, 2017 to September 17, 2017 – RUB 1,267. * 9% / 300 * 54 days = 20.53;

for the period from September 18, 2017 to September 18, 2017 – RUB 1,267. * 8.5% / 300 * 1 day = 0.36;

∑ Total penalties =20.89

• by the deadline of 08/25/2017 – underpayment – ​​1,267.00

for the period from July 26, 2017 to September 17, 2017 – RUB 1,267. * 9% / 300 * 23 days = 8.74;

for the period from September 18, 2017 to September 18, 2017 – RUB 1,267. * 8.5% / 300 * 1 day = 0.36;

∑ Total penalties = 9.10

When the obligation to pay VAT does not arise (explanations of regulatory authorities and judicial practice)

Some cases are shown in Table 1

Table 1

VAT payment deadlines

VAT is a quarterly tax. It is paid in equal installments within three months following the reporting quarter (Article 174 of the Tax Code of the Russian Federation). For example, accrued VAT for the first quarter must be paid in equal parts for April, May and June. The deadline for payment is the 25th of each month. If the day falls on a weekend, the deadline is moved to the next working day. In the table we have collected the deadlines for paying VAT in 2021 for individual entrepreneurs and LLCs on OSNO.

Tax agents are required to remit VAT within the same time frame. But there are exceptions for agents who buy goods or services for sale in the Russian Federation from a foreign company that is not registered in Russia. Such agents must pay VAT on the same day they transfer the remuneration to the foreign company.

Companies and entrepreneurs using the simplified tax system may also have to pay VAT. The table lists such situations and payment deadlines.

Payment of VAT by certain categories of payers

The above rules are not applicable to all value added tax payers:

• Persons engaged in economic activities and applying special tax regimes and who are obligated to pay VAT must pay immediately only in certain cases, without spreading the payment over three months.
• Tax agents who work with foreign legal entities, as well as those purchasing goods and services from them, must pay VAT when transferring funds to the supplier. The bank, along with information for payment for the goods, must receive information and a payment order for the amount of VAT regarding the amount of payment.

If a business entity does not pay VAT on time or does not submit a return on time, this may entail penalties. The minimum possible amount of such a fine is 1,000 rubles, and the maximum is up to 30% of the amount of tax that was calculated according to the declaration.

So, if the declaration was submitted untimely, but the VAT itself was credited on time, then the organization or individual entrepreneur may face a fine of 1,000 rubles. If a partial payment of tax was made, the amount of the fine will be calculated based on 5% of the difference between the amount of tax paid and accrued.

Finally, we note that VAT taxpayers must submit tax returns in any case, even if there were no business transactions during the tax period.

Quarterly payment of VAT

As a general rule, VAT must be paid in equal installments over the three months following the reporting quarter. The payment deadline is no later than the 25th of each month.

If you wish, you can pay the tax early: transfer the entire amount at once after the end of the quarter or divide it into two payments instead of three. There are three payment methods:

1. The standard method is monthly payment. VAT is transferred based on the results of the quarter in equal payments over three months no later than the 25th of each month.
2. Early one-time payment - quarterly payment. VAT based on the results of the quarter is transferred no later than the 25th day of the first month following the reporting quarter.
3. Early payment in installments - payment twice a quarter. The first payment based on the results of the quarter is transferred no later than the 25th day of the first month - its amount should not be less than ⅓ of the tax amount. The balance is due the following month no later than the 25th.

Example. For the 1st quarter, VAT payable amounted to 900,000 rubles. Let's consider three options for paying tax.

1. Monthly payments in equal installments. During the next quarter they are made no later than:
   April 25 - 300,000 rubles;
2. May 25 - 300,000 rubles;
3. June 25 - 300,000 rubles.
4. Quarterly one-time payment. The full amount of VAT must be paid no later than the 25th day of the first month following the reporting quarter. That is, there will be one payment - 900,000 rubles until April 25. There will be no payments in May and June.
5. Payment twice a quarter. You can split the payment in any convenient way, but it is important to pay no less than ⅓ in April and no less than ⅓ in May. For example, you can distribute payments like this:
   April 25 - 300,000 rubles;
6. May 25 - 600,000 rubles;
7. June 25 - 0 rubles.

You cannot make the first payment in the second or third month following the quarter - this would violate the tax payment deadlines. The fine is 20% of the amount of tax not paid on time. And if the inspection proves that the violation is intentional, the fine will increase to 40% (Article 122 of the Tax Code of the Russian Federation).

If the company from our example does not pay 300,000 rubles in April, it will be late. For this she will receive a fine of 60,000 rubles, and maybe even 120,000 rubles. In addition, the tax office can block the account (clause 3 of Article 76 of the Tax Code of the Russian Federation).

When, how and to whom is the VAT return for the 3rd quarter submitted?

When the next quarter of the current year ends, the time will come for value added tax payers to fulfill the obligation to submit a declaration to the tax authorities.
The VAT return for the 3rd quarter is submitted no later than the 25th day of the month following the quarter. This time October 25th falls on a Sunday. Therefore, the deadline is moved to October 26th. Organizations report to the inspectorate with which they are registered.

For more information on how to fill out a declaration, read the article “ What is the procedure for filling out a VAT return (example, instructions, rules)” .

The following articles will help an individual entrepreneur fill out a VAT return:

• “VAT declaration for individual entrepreneurs - procedure for filling out and submitting”;
• “Zero VAT return for individual entrepreneurs on OSNO.”

NOTE! In the absence of activity, the organization has the right to submit a single simplified tax return, which will replace the submission of a VAT return. It should be remembered that the deadline for submitting this declaration occurs a little earlier - it is the 20th day of the month following the quarter.

How to draw up and when to submit a single simplified declaration, see this article .

Let us also add that currently the VAT return is submitted by most payers only in electronic format, while a single simplified declaration can be submitted in any way: electronically, by mail, directly to the inspectorate.

Quarterly VAT return

It is important for the tax office to see how you calculated VAT, so after paying the tax, submit your return within the following deadlines:

We recommend the cloud service Kontur.Accounting. Our program is suitable for LLCs and individual entrepreneurs on OSNO. You can easily keep records of VAT-related transactions, create books of purchases and sales, and submit declarations to the Federal Tax Service. We give all newbies a free trial period of 14 days.

30 Dec 2021 | Articles | Accountant | 17 215 | votes: 3

Deadlines for payment, division of accrued VAT into three payment terms, new BCC for VAT, procedure and sample for filling out a payment order for payment of VAT in 2021.

Payment of VAT in 2021 must be made in equal installments no later than the 25th day of each of three months based on the results of the reporting period (clause 1 of Article 174 of the Tax Code of the Russian Federation). If the specified date falls on a weekend, the payment deadline is postponed to the next business day.

Detailed deadlines for paying VAT in 2021

Cases in which it is prohibited to pay VAT in equal installments?

The Tax Code of the Russian Federation provides for the payment of VAT in a one-time payment. However, there are restrictions according to which companies are not allowed to pay the tax in installments. This procedure applies to:

• tax agents who received goods, services or work from a foreign company that is not a tax resident of the Russian Federation. In this case, the obligatory condition is the place of the transaction (in the territory of the Russian Federation);
• persons who are not taxpayers;
• legal entities and individual entrepreneurs exempt from fulfilling their duties as taxpayers;
• organizations in which the sale of goods/services/works are not subject to taxation.

VAT in 2021 must be paid without kopecks

Accountants are often confused whether it is necessary to round up VAT to whole rubles, as in the declaration when the tax is paid, or to pay exactly as much as accrued in accounting? Or in other words, is VAT paid in 2017 with or without kopecks?

And so, VAT must be transferred in whole rubles, i.e. the same amount as in the declaration. This will eliminate unnecessary discrepancies and reconciliations. Otherwise, there will be constant differences of pennies in the inspectorate officials - either overpayments or underpayments. And at the most inopportune moment, when you need a certificate of no debt, the inspectorate will not be able to issue it due to a penny arrears.

What are the dangers of rounding in calculations and primary calculations?

Companies often round up amounts to simplify their calculations and eliminate pennies. For example, when making payments to contractors and employees, calculating the cash balance limit in the cash register or penalties, etc. This is dangerous. There are no uniform rules for rounding; they are prescribed only for calculating taxes. The company runs the risk of underestimating payments, which could result in a fine, and counterparties may lose expenses and deductions.

What details should I use to pay VAT?

Details for paying VAT in 2021 depend on the region in which the company pays tax. For example, Moscow companies pay VAT to a single treasury account No. 40101810800000010041, opened by the Federal Treasury Department for Moscow in Branch 1 of the Main Directorate of the Central Bank of the Russian Federation for the Central Federal District of Moscow (full), Branch 1 Moscow (short) Moscow 705, BIC 044583001.

Details for other regions can be found in your inspectorate or on the official website of the Federal Tax Service www.nalog.ru in the section “Details for filling out reports and settlement documents”.

BCC for VAT in 2021 for legal entities

VAT is paid at the place of registration with the tax authority (clause 2 of Article 174 of the Tax Code of the Russian Federation). To pay VAT in 2021, you need to indicate the appropriate KBK VAT code for legal entities in the payment order. According to the data from the payment slip, the treasury authority credits the money to a specific account and budget.

The table shows the KBK VAT codes for 2021. Depending on the type of payment, the required BCC is entered in field 104 of the payment order.

BCC for VAT in 2021 for imports

For import transactions, there are two more BCCs for VAT. And in this case, the budget classification code is entered in the payment order in column 104 “Budget classification code”. For the relevant transactions, you must enter the following information:

Payment order for VAT in 2021. Sample filling

Sanctions for missing VAT payment deadlines in 2021

To prevent tax authorities from calculating penalties and fines, the company must comply with the VAT payment deadlines in 2021 and pay the tax in full. According to paragraph 1 of Art. 122 of the Tax Code of the Russian Federation may impose a fine in the amount of 20 percent of the unpaid tax amount.

If the fiscal authorities are able to prove that the failure to pay VAT was intentional, the company faces a fine equal to 40 percent of the arrears. These changes are effective from January 1, 2021 (paragraph 2, paragraph 3, article 122 of the Federal Law of July 3, 2016 No. 243-FZ).

In addition, according to paragraph 3 of Art. 76 of the Tax Code of the Russian Federation, the tax inspectorate has the right to seize and suspend operations on all bank accounts of the organization.

Based on the VAT return, VAT is paid in 2017. Payment deadlines are shown in the table above. In case of late submission of the VAT return, a fine of 5% is provided for each overdue month, but not less than 1,000 rubles.

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When and where is VAT paid?

Payment of tax in each case has its own characteristics. The amount of VAT received as a result of the procedure for the sale (services, transfer) of products must be paid by a commercial organization or any other taxpayer only at the place of its registration. That is, at the local tax authorities. Payment of tax by individual entrepreneurs is carried out by paying the tax amount at the actual location.

Regardless of the place where tax payment is made, it is carried out at the same time, that is, in the next month following the end of the quarter. The deadline for paying VAT is the day of the month of the new tax period. When paying tax, the amount transferred to the budget must fully correspond to the sale of goods carried out during the previous quarterly period.

To other persons:

• For those who do not have taxpayer status or have an exemption from mandatory taxation related to the payment of VAT.
• Companies that have taxpayer status, but sell products related to goods and services that are not subject to taxation.

Only persons who are under special tax regimes - simplified tax system, PSN, UTII and others - do not pay tax. In other cases, payment of VAT is mandatory.

Transferring funds to the budget also has several nuances. For example, a bank does not have the right to accept a sum of money from a tax agent in favor of another taxpayer in the absence of a document to pay VAT. In this case, the tax payment itself must be made from an open account of a legal entity or individual entrepreneur, provided that the tax agent has an amount in the account that can fully cover the VAT.

VAT taxpayers are required to submit declarations for the past period to the relevant authorities no later than the first month following the tax period.

Responsibility of VAT taxpayers in 2020

The Federal Tax Service will be happy if in 2021 you submit your VAT return 5-10 days before the end of the deadline. However, if you submit your VAT return electronically, then there is nothing to fear. After all, the date for sending the declaration is fixed, and you will also have a corresponding protocol.

If in 2021 you violate the deadlines for submitting a VAT return, then the liability in the form of a fine will be 5% of the unpaid amount of VAT payable on a late return for each full or partial month that has passed from the day set for submitting the return to day of delivery. However, the fine cannot be more than 30% of the amount of tax due and not paid on time and not less than 1000 rubles (clause 1 of Article 119 of the Tax Code of the Russian Federation).

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Deadlines for transferring the invoice journal to the Federal Tax Service in 2021

In 2021, intermediaries acting in the interests of third parties on their own behalf are required to submit logs of invoices received and issued. They are:

• commission agents;
• agents;
• forwarders (involving third parties without their own participation);
• developers (involving third parties without their own participation).

The deadline for submitting the log of received and issued invoices is no later than the 20th day of the month following the expired quarter. Below in the table we present the deadlines for submitting the journal of received and issued invoices in 2021.

If in advance

How sooner can VAT be transferred to the treasury? After all, the Tax Code does not prohibit doing this. And companies that value their tax reputation do just that.

In relation to VAT, it is also possible to make a payment in advance, but only after the end of the corresponding tax period. Thus, the earliest date for payment of VAT for the 3rd quarter of 2016 is the third of October (Monday).

You can also neglect the requirement for equal triple payment: make the entire VAT payment at once. Or, for example, two thirds of it.

As a result, it is not prohibited to remit VAT in advance. At the same time, we strongly advise against being late, as the company will incur penalties for late payment of VAT. They are calculated according to Art. 75 of the Tax Code of the Russian Federation.

Also see “When to submit VAT reports for the 3rd quarter of 2021”.

How to transfer

Particular attention must be paid to VAT payment details. Let us remind you that this tax goes entirely to the federal budget.

The main thing is not to miss the treasury account in the payment order. The KBK numbers vary depending on which operation (transaction) the tax was taken from (see the picture below), and the payer status code depends on who pays it to the treasury. This may be the payer himself or the tax agent.

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14.08.2017

KBK for payment of VAT for the 4th quarter of 2017

KBK for payment of VAT (except import) – 182 1 0300 110.

KBK for payment of penalties for VAT (except for import) – 182 1 03 01000 01 2100 110.

When importing, VAT is paid in a special manner (to another BCC and at other times).

Below is a table with all BCCs for VAT:

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27.09.2016