At the end of each tax period, taxpayers are required to complete a value added tax return. It is submitted no later than the 20th day of the next month after the expired tax quarter. The correctness of filling out the VAT form determines the success of the tax refund. However, accountants quite often make mistakes, which can lead to litigation when trying to establish the truth.
It is necessary
the form of the Tax return for VAT
Instructions
Step 1
Purchase a VAT return form from the tax office or any bookstore. You can also use a specialized accounting program to fill out the form. The main thing is to check the compliance of the form with the form adopted by the RF Ministry of Finance for the current year.
Step 2
Read the Order No. 136n of the Ministry of Finance of the Russian Federation dated 07.11.2006, which approved the procedure for filling out a VAT return. Remember that you do not need to fill out all sections and attachments of the form in a row. Enter data only where there are relevant business performance indicators.
Step 3
Fill out the title page. Check the correctness of the indicated TIN and KPP code, as an error in the code may lead to legal proceedings. Fill in carefully the area and settlement codes, as well as the KBB and OKATO codes. Fill in the details of the company according to the incorporation documents and registration certificates. If the form is filled in by a representative, then it is necessary to mark the document confirming the authority and attach a copy of it to the declaration.
Step 4
Indicate in section 1 the amount of value added tax to be transferred to the budget.
Step 5
Fill in the data in section 2 if the business fulfills the duty of a VAT tax agent. Reflect in the appropriate lines the TIN and KPP code of the agent and the persons for whom the company submits a declaration and transfers VAT. A separate page is populated for each transaction code performed as a withholding agent.
Step 6
Calculate the amount of tax that is charged for payment when selling goods, services, works and other property of the company. Reflect the calculation in section 3 of the vat form. Indicate tax deductions on the second page of this section. If, as a result, the company received an amount for VAT refund, then the relevant information is entered in section 1.
Step 7
Complete Section 4 if your business is a foreign business entity.
Step 8
Reflect in section 5 the calculation of the tax that is set for goods sold, subject to a 0% rate. In this case, the possibility of applying this rate must be documented. Tax deductions in this case are reflected in section 6. If the 0% rate is not documented, then sections 7 and 8 are filled out.
Step 9
Check in section 9 transactions that are not subject to VAT.
