Every quarter, an entrepreneur or other legal entity that pays value added tax submits a VAT return to the tax office. You can download the new form of such a declaration at the link https://www.rnk.ru/files/127824/mf_104-.xls. The VAT return consists of a title page and seven sections.
It is necessary
computer, internet, A4 paper, printer, electronic media, necessary documents, pen
Instructions
Step 1
On the title page and on all sections, write the TIN and KPP of your organization.
Step 2
Indicate the number of the adjustment, i.e. which declaration is submitted ("00" - primary, "01" - revised, etc.).
Step 3
Enter the tax period code and the reporting year.
Step 4
Indicate the code of the tax authority to which the declaration is submitted.
Step 5
Enter the name of the company, the code of the type of economic activity and the contact phone number.
Step 6
Specify the number of pages and the number of sheets of attached documents or their copies.
Step 7
Confirm the accuracy of the information specified in this declaration, indicating who fills out the declaration (1st taxpayer, 2nd representative), surname, name, patronymic of the person filling out the declaration, the name of the document confirming the authority of the representative, if the taxpayer's representative fills out the declaration.
Step 8
Sign and date the declaration.
Step 9
Calculate the amount of value added tax payable to the state budget according to the data of the taxpayer and tax agent.
Step 10
Calculate the amount of value added tax to be reimbursed from the state budget according to the taxpayer's data.
Step 11
Calculate the amount of VAT on goods that is not subject to tax deduction.
Step 12
Calculate the amount of tax on sales of goods to which the rate of zero percent is applied, documenting the application of such an interest rate.
Step 13
Submit your completed paper return to the tax authority if you are a small business.
Step 14
If your company has an average headcount of more than one hundred people or it belongs to the category of the largest, submit the declaration in electronic form on an electronic medium.
Step 15
Submit all required documents.
Step 16
Confirm the accuracy and completeness of the information on each page of the declaration, sign and date.
