Taxpayers importing goods are obliged to submit to the tax inspectorate within the prescribed time frame the corresponding VAT return. At the same time, the procedure for filling out and submitting it differs from the usual reporting, therefore, you must first familiarize yourself with the provisions of the Order of the Ministry of Finance of the Russian Federation No. 69n dated 07.07.2010.
It is necessary
- - statements in 4 copies;
- - bank statements;
- - extracts of transport documents;
- - statements of invoices;
- - extracts of contracts;
- - extracts of information messages.
Instructions
Step 1
Prepare a package of documents that must be submitted to the tax office at the place of registration along with the VAT declaration upon import. It consists of an application in 4 copies, a bank statement, transport documents, invoices, contracts, information messages and other documents that were drawn up during the import.
Step 2
Fill in the details of the company on the title page of the VAT return on import. Indicate the checkpoint code and TIN, put the correction number and mark the tax period code. Next, put the code of the tax authority to which the declaration is submitted, and the accounting code, which is 400, if the reporting is submitted at the place of registration of the taxpayer. After that, fill in the information about the taxpayer: name of the enterprise, KVED code, legal and actual address, contact phone number.
Step 3
Complete section 1 of the import VAT return. In line 010, enter the OKATO code, and in line 020 - the KBK code. Indicate on line 030 the amount of tax that is claimed for payment on imported goods, which is equal to the sum of lines 031-035. Line 031 reflects the tax calculated on purchased goods; on line 032 - tax on processed products; on line 034 - tax on goods that are received under a trade credit agreement; on line 034 - tax on goods imported under a lease agreement. After that, on line 040, it is necessary to note the value of the imported goods, which are exempt from taxation.
Step 4
Reflect the amount of excise taxes payable to the budget on imported goods in section 2 of the VAT return. Specify the code of the type of excisable goods, the unit of measurement of the tax base and its amount. The calculation of the tax base is given separately for each type of excise tax in the Appendix to the declaration.
Step 5
Submit the VAT return for import to the tax authority no later than the 20th day of the next month after the date of acceptance for accounting of the imported goods. In this case, you can transfer the reports personally to the inspector, send them via telecommunication channels or use postal items with a list of attachments.
