When do legal entities need to pay VAT in 2021: table

General rule for determining the timing of VAT payment

VAT payers, as well as tax agents for this tax (with some exceptions), pay VAT, as a general rule, monthly in the amount of 1/3 of the tax amount payable to the budget at the end of the reporting quarter.

These amounts are transferred no later than the 25th day of each month of the quarter following the reporting quarter (clause 1 of Article 174 of the Tax Code of the Russian Federation). For example, based on the results of the fourth quarter of 2021, the organization must pay VAT to the budget in the amount of 30,000 rubles. Accordingly, the tax must be transferred in the following order.

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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Payment of VAT in 2021: payment deadlines in the table

Here are other VAT payment deadlines for 2020:

Is it possible to transfer taxes in advance?

The code does not contain any restrictions on early payment of the entire amount of VAT debt. Similar conditions apply for other taxes (with the exception of personal income tax) on the basis of Art. 45 of the Tax Code of the Russian Federation.

In this case, the company has options: pay the entire amount at the beginning of the next quarter or pay a third in the first month, and the rest in the second. However, if the transfer of any part of the payment is made after the 25th, the company faces liability for late payment.

Deadline for payment of “import” VAT

When importing goods from the EAEU countries, it is necessary to pay “import” VAT no later than the 20th day of the month following the month of registration of imported goods/payment deadline under the contract. In 2021, VAT on the import of goods from the EAEU countries is paid within the following terms:

Let's list the dates in the table:

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:

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Deadline for payment of VAT by tax agents

As we have already said, all tax agents transfer VAT within the same time frame as ordinary payers of this tax. However, if an organization or individual entrepreneur needs to perform the functions of a tax agent as a result of the acquisition of works (services) from a foreign company that is not registered with the Russian Federal Tax Service, and at the same time the place of sale of these works (services) is recognized as the territory of the Russian Federation, then “agency” VAT is required pay on the same day when the remuneration of the foreign company is transferred (clause 4 of article 174 of the Tax Code of the Russian Federation).

Let’s say that a company transferred money to a foreign company for work performed on 12/09/2020. Accordingly, “agency” VAT on this remuneration is paid no later than this day.

What are the features of the declaration?

The updated VAT report from 2021 is not limited to the fact that it indicates the amount of calculated tax and the procedure for calculating the tax base. As an addition, the declaration form began to include data from the purchase book and sales book for the reporting period (sections 8 and 9).

Each line of sections indicates:

• INN/KPP of the counterparty;
• initial data on the registered invoice (number, date);
• time of registration of received goods/services;
• amount of income/sales;
• VAT amount.

When transmitting the declaration electronically to the tax authority, the information presented in the report is automatically verified. Firstly, the relevance of the partner’s TIN in the registers of legal entities is monitored. Secondly, entries in the purchase/sale books of both counterparties are compared.

This system for submitting a VAT return allows the tax inspector to conduct a desk audit already at the stage of receiving the report.

Remember: you must submit a VAT return to the territorial tax authority where the legal entity is registered. For individual entrepreneurs, the place of submission of VAT reports coincides with the place of permanent registration.

Read how to fill out a VAT return

Deadline for payment of VAT by organizations and individual entrepreneurs under special regimes in 2021

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

Read also

25.12.2019

What should I do if, when dividing by 3 quarterly amounts, the result is a non-round number?

In the case when the breakdown into 3 parts does not give round numbers, the Federal Tax Service of Russia in its information message dated October 17, 2008 and the Federal Tax Service of Russia for Moscow in its letter dated December 26, 2008 No. 19-12/121393 offer a simple solution to the problem. In the first 2 months, amounts are paid, rounded down to the nearest whole unit, and in the last month, the transfer is rounded up.

Example 2

Let’s assume that under conditions similar to the first example, a VAT amount of 110,000 rubles is received, then transfers will be made within the established time limits in the following amount:

• April 25 — 36,666 rub.
• May 25 — 36,666 rub.
• June 27 (25th - Saturday, 26th - Sunday) - 36,668 rubles.

Determining the date of sale for the purpose of calculating VAT

In tax accounting, determining the date of sale for tax purposes plays an important role, since depending on this date, taxpayers have the obligation to calculate and pay VAT.

According to paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, an enterprise can use one of the following methods for determining the date of sale for the purpose of calculating VAT payable to the budget:

1) “by shipment”. This method is used by taxpayers who have approved in their accounting policies for tax purposes the date of occurrence of the obligation to pay tax upon shipment and presentation of settlement documents to the buyer. In this case, the implementation date is determined as the earliest of the following dates:

— day of shipment (transfer) of goods (works, services); - the day of payment for goods (works, . This method is used by taxpayers who have approved in their accounting policies for tax purposes the date on which the obligation to pay tax arises as funds for goods (works, services) are received into the accounts of bank institutions or into the cash desk of the enterprise. In this case the date of sale is defined as the day of payment for goods (work, services).