Organizations paying taxes under the general taxation system must fill out a value added tax return. On received payments for the upcoming performance of work, services, supply of goods subject to this tax, you need to calculate an advance payment, which is reflected in section 3 of this declaration.
It is necessary
- - Tax Code of the Russian Federation;
- - VAT declaration form;
- - documents of the organization;
- - accounting statements of the company;
- - calculator.
Instructions
Step 1
Value added tax is calculated at the rates of 10% and 18%. The advance for this tax is reflected in line 070 of the value added tax declaration. If you have received funds for the upcoming deliveries of goods, works, services, you should charge them in advance. Moreover, it is not necessary to indicate the tax rate, since the amounts subject to tax must be reflected in one line 070. The advance payment should be entered in the total amount.
Step 2
If you received money in the form of financial assistance, payments under insurance contracts that provide for the supply of goods, services, work taxed with value added tax, then the advance on this tax should be reflected in line 080 in the tax period when the funds were received on your checking account.
Step 3
If your current account received funds in the form of interest on commodity loans (bills of exchange), then the advance on value added tax should be calculated as follows: subtract the refinancing rate of the Bank of the Russian Federation from the amount of money received, reflect the result in line 080 of this declaration.
Step 4
If you previously filled out a value added tax declaration and reflected the advance in the previous tax period, then the amount of the advance should be entered in line 200 of this declaration. Cash is accrued for deduction and is not paid in the given tax period by the taxpayer.
Step 5
If the funds for the upcoming deliveries of goods, work, services have been credited to your current account, and the production of goods or work, services exceeds six months, then you do not need to accrue an advance on value added tax.
Step 6
If the money was received for goods, services, works taxed at a zero rate, or the place of their sale is not the Russian Federation, then there is no need to charge an advance on value added tax.
Step 7
The list of goods, works, services exempted from the payment of value added tax is specified in article 149 of the Tax Code of the Russian Federation and in the decree of the Government of the Russian Federation N 468 of July 28, 2006.
