Deadlines for payment of VAT for the 3rd quarter. Procedure and deadlines for paying VAT. Other sections of the declaration

The VAT return for the 3rd quarter of 2018 must be submitted to the tax authorities no later than October 25, 2018. We have developed step-by-step instructions with examples of filling out the main sections, which will become a visual aid for you in preparing one of the most time-consuming tax reports.

Basic composition of the declaration

The report form was approved by Order of the Federal Tax Service of the Russian Federation dated October 29, 2014 No. ММВ 7-3/558, the last changes were made to it on December 20, 2016. The same regulatory act has developed instructions for its formation.

The report consists of 12 sections. You can use a simplified version, consisting of a title and section 1 with dashes, in the following cases:

• if during the reporting period the enterprise had no activity;
• the company had no transactions subject to VAT;
• there were no activities of the reporting enterprise on the territory of Russia;
• the production cycle for the manufacture of goods is more than six months;
• the reporting entity applies special tax regimes.

Purpose of sections of the declaration

The table below contains general information on all modules of the declaration, as well as the conditions under which they need to be filled out.

Additional appendices are provided for sections 3, 8, 9 of the report.

An example of filling out a declaration for Corrugated Tara LLC

As an example, let’s look at the operations of the organization Corrugated Tara LLC, which produces corrugated cardboard, and find out how they will be reflected in the VAT return.

The initial data is as follows:

• in the 3rd quarter, products were sold in the amount of 2,714,000 rubles, including VAT (rate 18%);
• the goods were shipped to one buyer;
• raw materials were purchased from a supplier in the amount of 980,000 rubles (including VAT 18%);
• an advance was received in the amount of 2,500,000 rubles for goods taxed at a rate of 18%,
• in the previous quarter, VAT was charged on advances in the amount of RUB 302,000.

Title page

To fill out the title page, you should indicate the INN and KPP of the company at the top of it, which will be duplicated on each subsequent page. Entrepreneurs do not indicate checkpoints. All unfilled cells must have dashes.

• In the “adjustment number” field for the first submission of the report, indicate “0”; when submitting an update (if necessary), indicate “1”, “2”, etc. (depending on how many times the corrective declarations will be submitted ).
• The tax period code for the 3rd quarter is 23.
• Indicate the reporting year - 2018.
• 4-digit tax authority code: the first 2 digits are the region code, the remaining 2 digits are the tax office code.
• The code at the place of registration depends on the status of the legal entity and is taken from Appendix 3 of Order No. MMV 7-3/558. Since in our example the company is a resident of the Russian Federation and does not belong to large payers, the code for it is 214.
• Company name without abbreviation, skipping a cell between words.
• Code of economic activity - they are approved by Order of Rosstandart dated January 31, 2014 No. 14-Art.

Completing section 1

When filling out this section, please indicate line by line:

• Field 010 - territorial OKTMO.
• Field 020 - KBK tax.
• Field 030 - tax payable, calculated in accordance with clause 5 of Art. 173 of the Tax Code of the Russian Federation (for our example, a dash must be entered in this field).
• In cell 040 we enter the results of section 3.
• The amount in field 050 is formed by the totals of sections 3, 4, 5, 6. In our example, this information is not filled in, since there will be no VAT refund from the budget for the 3rd quarter.
• Fields 060, 070, 080 must be filled in only for companies that are participants in investment partnerships (for them, code 227 is indicated on the title in the field at the place of registration). In our example, these fields are crossed out.

Section 2 of Corrugated Tara LLC is not completed because it is not a tax agent.

Completing Section 3

Let's start drawing up the most important part of the declaration: this is the key section for our example. To fill its cells, we take our initial data:

• In fields 010-040 we indicate the tax base for the 3rd quarter. In our example, product sales were only at a rate of 18%, so only field 010 should be filled in. In the remaining cells we put dashes. Our tax base is 2,300,000 rubles, VAT 18% on it is 414,000 rubles.
• In cell 070 we indicate the amounts of advances received for future deliveries of products. As we remember, in the 3rd quarter an advance payment for future deliveries in the amount of RUB 2,500,000 was received in the settlement account of Corrugated Tara LLC. VAT on advances is calculated at the estimated rate. In our case - 18/118, which will be 381,356 rubles.
• In cells 080 to 100 indicate the tax that is subject to restoration. Corrugated Tara LLC did not have such amounts in the 3rd quarter, so we cross out the corresponding cells.
• Lines 105-109 show the implementation adjustments. We don’t have such amounts either.
• Boxes 110 and 115 are intended for VAT calculated during the customs declaration of goods. In our example there were no such operations.
• The total amount of VAT payable must be indicated in field 118. For our example: 414,000 + 381,356 = 795,356 rubles. This same figure will be the bottom line in our sales book for the 3rd quarter.

The second part of section 3 is filled out on the basis of deductions supported by documents. When forming indicators, one should be guided by Art. 171, 172 Tax Code of the Russian Federation.

Algorithm for filling out the second part of section 3:

• Lines 120-185 are filled in based on data from the purchase book. In our example, in field 120 it is necessary to indicate the tax that the company paid when purchasing raw materials - 149,492 rubles.
• In field 170, indicate the amount of tax for advance VAT, accepted as offset in the 3rd quarter, but accrued in previous periods. According to the conditions of the example, we accept previously accrued VAT for offset - 302,000 rubles.
• In field 190 we present the total amounts of VAT that are taken for deduction. The sum of lines 120-185 was 451,492 rubles.
• Line 200 reflects the amount of VAT payable, calculated according to the formula: line 118 - page 190 (if this difference is ≥0). For our example in numbers it will look like this: 795,356 – 451,492 = 343,864.
• If the difference between lines 118 and 90 were negative, the result should be indicated in field 210. This means that this amount should be returned from the budget.

Other sections of the declaration

Corrugated Tara LLC did not sell goods with a zero VAT rate in the 3rd quarter, so there is no need to fill out sections 4-6.

Section 7 provides information on operations:

• not subject to VAT,
• conducted outside the Russian Federation,
• advances for the supply of goods whose production is characterized by a long production cycle.

In our example, such operations were not carried out, so we also skip this section and move on to the next one.

Filling out section 8 of the VAT return

This section is filled out based on information from the purchase book for invoices received in the 3rd quarter. The total VAT amount indicated in this tax register will reduce the tax payable.

Line-by-line filling is performed in the following order:

• Cell 001 - all cells are crossed out, since the declaration is being submitted for the first time. This field must be filled in only in case of an updated report.
• Cell 005 - transaction number in the purchase book.
• Cell 010 - code of the type of operation. In our example, goods were shipped corresponding to code 01 (Appendix to the order of the Federal Tax Service of the Russian Federation dated March 14, 2016 No. ММВ-7-3/). In the purchase book this is column 2.
• Field 020 reflects the invoice number presented by the seller.
• The invoice date is reflected in cell 030. In the purchase book this is column 3 (the invoice number is also given here).
• If the invoice was subsequently corrected or adjusted, information on it should be entered in fields 040-090.
• In fields 100 and 110 you should indicate the number and date of the payment order corresponding to the invoice.
• Cell 120 reflects the date of receipt of goods.

• In field 130 - INN/KPP of the seller, taken from his invoice. In the purchase book this is column 10.
• Field 140 is intended to indicate information about the intermediary. We did not have any intermediary operations.
• Field 150 contains information from the customs declaration. Since our product was purchased in the Russian Federation, we put a dash.
• In cell 160 indicate the currency code. For Russian rubles - 643.
• Fields 170 and 180 indicate the purchase price and VAT, respectively, indicated on the seller's invoice. These lines are filled in with kopecks. Information for these fields must be taken from columns 15, 16 of the purchase book.

• Column 190 indicates the total data on the VAT presented in the purchase book for deduction.

To correctly fill out sections 8 and 9 of the report, we recommend that you first check mutual settlements with counterparties. If, after submitting the report, tax authorities find discrepancies, tax deductions will be excluded from the declaration.

Filling out section 9 of the VAT return

This part of the report includes information from the sales ledger. The data is taken from invoices issued by Corrugated Tara LLC, VAT on which increases the company’s tax base for the 3rd quarter.

In this section, it is necessary to reflect the amount of the advance received against future shipment of goods and the corresponding VAT.

Let's move on to line-by-line filling:

• Field 001 is not relevant for the initial filing of the declaration, so we put a dash.
• In fields 005 and 010 we enter the transaction number and transaction type code from column 2 of the sales book.
• In cells 020 and 030 we indicate the number and date of the invoice presented to the buyer.
• Information in field 035 is entered from the customs declaration.
• Fields 040 to 090 are filled in in case of correction or adjustment of the invoice.
• In cell 100 indicate the buyer’s INN/KPP.
• Cell 110 provides information about the intermediary. In our case, we put a dash.
• In fields 120 and 130 indicate the date and number of the payment order (column 3 of the sales book).
• In field 140 we indicate the payment currency code, for the Russian ruble - 643.
• Cells 150 and 160 reflect the sales amount including tax in the invoice currency and in rubles. Since in our example the transaction was made in rubles, we did not fill out line 150. The amount for this field is taken from the invoice and entered with pennies.

• In cells 170-190 you should enter the sales amount excluding VAT (separately for each rate). In our example, the sale was carried out at a rate of 18%, so we fill in only field 170 and indicate the amount of RUB 2,300,000.
• In fields 200, 210 and 220 indicate the amount of tax on issued invoices. For our company, you only need to fill out the line 200 - 414,000 rubles.

For each subsequent sale, Section 9 is filled out in the same way, only the number and date of the transaction in the sales book, information about the buyer and the amount of the transaction are changed.

To reflect the advance payment, you need to enter code 02.

To generate sales totals, fill in the following lines:

• 230-250 - total sales cost without tax (for each rate separately);
• 260-280 - final VAT separately for each rate.

Features of the formation of sections 10-12 of the VAT return

Sections 10 and 11 need to be completed only by commission agents, agents, developers and freight forwarding companies. Data for their registration should be taken from the invoice journal.

Section 12 is formed by VAT evaders, as well as companies that are exempt from paying it, but still issue VAT invoices. In our example, these sections are left blank.

A sample VAT return for the 3rd quarter of 2018 can be downloaded.

Responsibility

If an accountant for some reason does not file a VAT return or sends it late, the company will be fined. An amount of sanctions equal to 5% of the accrued tax is charged for each “overdue” month, and even for incomplete ones. The maximum possible fine is 30% of the arrears, the minimum is 1,000 rubles.

If within 10 days after the deadline for submitting the report it is not submitted, the Federal Tax Service has the right to block the accounts of the violator.

Before filling out the report for the 3rd quarter, you need to print out the SALT, purchase and sales books and verify the data with counterparties. If discrepancies are found, they must be eliminated, otherwise the declaration will be filled out incorrectly.

Every accountant must clearly know the deadlines for paying VAT and everything connected with them. When is the deadline for paying VAT for the 4th quarter of 2017? What date does it fall on in 2018? Let's consider this issue in more detail.

Procedure for paying VAT

According to the Tax Code of the Russian Federation, the deadlines for paying VAT in 2017-2018 are regulated by paragraph 1 of Article 174. According to it, payers must transfer the calculated tax after the tax period in three equal amounts no later than the 25th day of the three months that follow the corresponding tax period. Let us remind you that according to the law, the tax period for VAT is every quarter.

Companies are required to pay VAT every month in the amount of 1/3 of the amount of tax that must be paid to the budget at the end of the reporting quarter. The deadline is the 25th day of each month (clause 1 of Article 174 of the Tax Code of the Russian Federation).

The general tax rule also applies: if the VAT payment date falls on an official non-working holiday, then the VAT payment deadline is subject to shift any number of times during the year. You can wait until the next working day.

That is, the first payment of VAT for the 4th quarter of 2017 must occur no later than January 25, 2018.

As we have already said, the payment deadline may fall on a weekend. In this case, the tax can be transferred without penalty or interest on the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation). This situation will happen in February 2018 – the 25th falls on a Sunday. The last day to transfer the second VAT payment is February 26, 2018.

The deadline for paying the third installment of the tax is also postponed. March 25, 2018 is Sunday, so the deadline for paying VAT for the 4th quarter of 2017 is March 26.

VAT payment deadline for the 4th quarter of 2017 in the table

As a result, the VAT payment deadline for the 4th quarter of 2017 in the table looks like this:

Tax agents, as a general rule, pay VAT within the same deadlines as taxpayers, but in a separate payment. An exception is a tax agent who purchases work or services from a foreign person who is not registered with the tax authorities of the Russian Federation. He must transfer the withheld VAT to the budget simultaneously with payment for the work (services) of the foreigner (clause 4 of Article 174 of the Tax Code of the Russian Federation).

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

KBK for payment of VAT (except import) – 182 1 03 01000 01 1000 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).

VAT reporting is quarterly or for 9 months - what is the payment deadline?

Who pays VAT: general regime payers and tax agents, as well as business entities that are exempt from VAT, but issue primary documents with a separate tax.

Value added tax is calculated based on the results of each quarter, and not on an accrual basis: it is incorrect to calculate VAT for 9 months. The tax period is a quarter (Article 163 of the Tax Code of the Russian Federation). The total payment deadline is no later than the 25th day of each of the three months following the reporting period (clause 1 of Article 174 of the Tax Code of the Russian Federation).

Based on the results of the VAT return for the 3rd quarter of 2018, when working with economic entities of the Russian Federation, VAT payers and tax agents must pay a tax in the amount of 1/3 of the total tax amount in stages. VAT payment deadlines for the 3rd quarter of 2018:

• the first part of the tax (1/3 of the total tax) - until October 25, 2018;
• second 1/3 - until 26.11. 2018;
• third 1/3 - until December 25, 2018.

Moreover, if the payment deadline falls on a weekend, it is postponed to the first working day.

Special deadlines are established for import transactions and for tax agents working with foreigners.

So, enterprises importing goods from the EAEU countries pay VAT until the 20th day of the month following the one in which they accepted the goods for registration (clause 19 of Appendix No. 18 to the Treaty on the EAEU). If the leasing agreement provides for a specific payment date, then the tax is paid on the same day.

When importing goods from other countries, VAT is paid along with all customs duties.

Tax agents who interact with non-residents must transfer the tax simultaneously with payment for goods, works, services (clause 4 of Article 174 of the Tax Code of the Russian Federation).

VAT payment for the 3rd quarter of 2018

When forming a payment order, we rely on the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n. Appendices 1 and 2 of this order contain a detailed description of the rules for its execution. The tax payment for the 3rd quarter contains general information:

1. The business entity indicates the payment status (field 101) as 01. If you are a tax agent, then your status is 02.
2. Information about the taxpayer: full name, INN and KPP, bank details.
3. Details of the tax authority.
4. The budget classification code is 182 1 03 01000 01 1000 110.
5. OKTMO of the place of activity.
6. Payment basis indicator (field 106): put TP - current payment.
7. The period (field 107) for which we pay is as follows: KV.03.2018.
8. In field 108 we indicate 0 (zero).
9. In field 109 we display the date of reporting.

Example

Based on the results of operations for the 3rd quarter of 2018, Obereg LLC must pay VAT in the amount of RUB 45,548. The tax amount must be divided into three equal parts and paid 1/3 each month before the due date. However, the head of the organization decided to pay the tax in full in one payment. The VAT report was submitted on October 18, 2018.

The VAT payment for the 3rd quarter of 2018 is as follows:

Don't know your rights?

Basic details: what should you pay attention to?

To ensure that the payment is entered into the budget without errors, we rely on the details described above. We pay special attention to KBK. To pay a certain type of payment (tax, penalty, fine), your own BCC is allocated. We will group information about the KBK into a table:

If you make a mistake in the BCC, this can lead to the formation of debt and the accrual of penalties. This can be corrected by applying for clarification of payment.

If you nevertheless made a mistake in the KBK or did not pay the first part of 1/3 of the tax, a demand will come from the tax authorities. For late payment, they will charge penalties for the first 30 days at the rate of 1/300 of the refinancing rate. Subsequent days - 1/150 of the bet. The payment for VAT payment for the 3rd quarter of 2018 upon request has the following details:

Purpose of payment in the payment order

To reflect information about the tax and the period for which it is paid, field 24 “Purpose of payment” is allocated in the payment order. Here we specifically indicate the type of tax, its share and the period for which we transfer it. When paying income tax, we indicate the period in the purpose of payment for 9 months for VAT quarterly reporting, therefore, in the purpose of payment for VAT we put “for the 3rd quarter of 2018”.

An example of the purpose of a payment order when paying the first part of the tax:

1/3 VAT for the 3rd quarter of 2018.

When paying the entire tax amount in one payment, please indicate:

VAT for the 3rd quarter of 2018.

If we pay penalties or fines upon request, we set in the assignment:

Penalties for VAT for the 3rd quarter of 2018 based on the requirement<номер>from<дата>.

Pay VAT for the 3 quarters of 2018 in stages within the period regulated by law. When generating a payment document, we indicate the correct details so that the payment is credited correctly. This will free the business entity from unnecessary costs and attention from the tax service.