Starting from the first quarter of 2015, taxpayers submit VAT returns using a new form ( Order of the Ministry of Finance of Russia dated October 29, 2014 No. ММВ-7-3/558@). Now the company reports to the tax authorities information from the purchase book and sales book and information about issued invoices (sections 8–12 of the declaration).

The tax authorities have at their disposal a special automated control system for VAT-2 (hereinafter referred to as ASK VAT-2). This system stores and accumulates all information on taxpayer transactions. Let's consider what claims tax authorities make based on the results of the analysis of the ASK VAT-2 database.

The system identifies discrepancies in declarations

ASK VAT-2 allows tax authorities to compare information from purchase books and sales books along the chain from the supplier to the final buyer. The program verifies counterparties, invoices and tax amounts indicated on them. The system can detect several types of discrepancies.

Discrepancies of the type “VAT”. The program identifies these discrepancies when the tax is indicated in the declarations, but there are errors in them. The list of such errors is known to many accountants. These are discrepancies in the transaction code, incorrect invoice number or date, as well as discrepancies in the amount of VAT payable by the seller and deductible by the buyer.

Some accountants agree with the requirements of inspectors and submit updated declarations. However, if there are technical errors that do not affect the amount of tax, it is sufficient to provide an explanation. They must be accompanied by invoices and other documents. In this case, providing clarification is the right and not the obligation of the taxpayer ( para. 2 p. 1 art. 81 Tax Code of the Russian Federation). This includes typos in invoice numbers and dates and incorrect transaction codes. If the company does not match the amount of VAT declared for deduction on the invoice from the supplier, then the most common case is the presentation of VAT for deduction in a later period. For example, the supplier posted an invoice in the first quarter of 2016, and the buyer accepted VAT for deduction in the second quarter of 2016.

Discrepancies of the “gap” type. We are talking about the so-called tax gap. When comparing data from the purchase and sales books, it turns out that the counterparty whose invoice is stated in the declaration is simply not in the Unified State Register of Legal Entities. Either he does not submit tax reports, or he submits them with zero indicators. With this type of gap, the taxpayer receives an invoice, the amount of tax for which is not reflected in the counterparty’s declaration. If the company is a supplier and VAT is declared for payment, then, most likely, this will not cause suspicion, since VAT has been paid to the budget. But if the company is a buyer and has declared this VAT deductible, then the inspectorate will most likely immediately formulate a requirement to submit documents ( clause 8.1 art. 88 Tax Code of the Russian Federation).

However, if the company has submitted the entire package of documents, then it is not yet possible to refuse deductions based on discrepancies identified according to the AKS VAT-2 data. The sign of a deduction is the presence of an invoice ( Art. 169 Tax Code of the Russian Federation). And if the inspectors intend to refuse deductions, then they are obliged to carry out tax control measures. These measures must prove the fictitiousness of one-day transactions or the presence of other unjustified tax benefits.

In judicial practice, there are interesting cases of losses for tax authorities, when they refused companies deductions on invoices of counterparties that were not included in the Unified State Register of Legal Entities. In one of the cases, the accountant of a company excluded from the Unified State Register of Legal Entities continued to issue invoices on behalf of a non-existent company for two years ( decision of the Moscow City Court of June 20, 2013 No. A40-18764/13).

The tax authority denied deductions. The company redid the invoices and submitted them to the court. The arbitrators indicated that the organization did not suspect that the invoices were invalid and could not verify this fact. The court canceled the additional assessments. At the same time, the company could check the status of the counterparty using publicly available services on the website of the Federal Tax Service of Russia. Therefore, such court decisions are rather isolated and cannot be relied upon.

Taxpayers are faced with a tax gap when ASK VAT-2 cannot compare invoices for advances issued and when offsetting these advances. This is due to the fact that the company that paid the counterparty an advance prepares the invoice itself. Even if there is a correct operation code, ASK VAT-2 often generates a requirement indicating the absence of a “twin” invoice. In this case, it is enough to provide written explanations and attach documents to them.

The purpose of introducing ASK VAT-2 is to combat fly-by-night scams

ASK VAT-2 helps tax authorities identify an unscrupulous link in the trade chain - a fly-by-night. The stage at which the tax has not reached the budget. This is necessary to find the ultimate beneficiary who receives unjustified benefits from tax gaps. The risk management system “SUR ASK NDS-2” is responsible for searching for beneficiaries. Its main tasks are described in the letter of the Federal Tax Service of Russia dated 06/03/16 No. ED-4-15/9933@“On the assessment of RMS risk signs.” Taxpayers may fall into low, medium and high risk groups. Companies with low tax risk have material and labor resources, conduct real activities, and pay taxes. They have on-site inspections.

Organizations with persistent signs of ephemeral activity are classified as high-risk. They have no assets or personnel, pay little taxes with high turnover, and use third parties to make payments. Inspectors mark the company's risk group in the program using color indicators. Tax authorities use the results of “SUR ASK VAT-2” when deciding on VAT refunds and planning on-site audits.

For the effective use of ASK VAT-2, inspectors received expanded powers at their desks. They use almost the same list of control measures as during on-site inspections. Inspectors may require the company to provide:

• documents due to discrepancies in transactions ( clause 8.1 art. 88, Art. 93 Tax Code of the Russian Federation, Appendix No. 15 To );
• explanations ( clause 3 art. 88 Tax Code of the Russian Federation, application no. 1 To Order of the Federal Tax Service of Russia dated 05/08/15 No. ММВ-7-2/189@).

If the organization has received a request, it is necessary to send a receipt of receipt of the electronic document via telecommunications channels within six working days. Otherwise, the inspectorate may block bank accounts ( subp. 1.1 clause 3 art. 76 Tax Code of the Russian Federation).

Taxpayers send a response to the request for the submission of documents to the inspectorate within 10 working days from the date of receipt of the request ( clause 8.1 art. 88, Art. 93 Tax Code of the Russian Federation). And written explanations - within five working days ( clause 3 art. 88 Tax Code of the Russian Federation).

Companies rarely ignore document submission requirements. This is fraught with a fine ( Art. 126 Tax Code of the Russian Federation) and denial of deductions on formal grounds.

It is better to provide explanations too. Otherwise, the inspector will draw up a desk inspection report ( clause 5 art. 88 Tax Code of the Russian Federation). Then you will have to recoup additional charges by filing objections or in court.

However, confirming the right to deduction during a camera meeting does not guarantee that the company will not schedule an on-site inspection ( Art. 89 Tax Code of the Russian Federation). The duration of a desk inspection is limited to three months, so inspectors often do not have time to collect evidence that can stand up in court. The courts believe that inspectors have the right to order an on-site inspection of a period that has already been inspected off-site. Taxpayers are not exempt from liability for detected offenses ( Resolution of the Federal Antimonopoly Service of the West Siberian District dated June 24, 2011 No. A75-8783/2010).

Tax officials can also schedule an on-site audit after tax control activities, which will be carried out by the pre-audit analysis department. The maximum period for an on-site inspection is 15 months. Subject to extension (up to six months) and suspension (six or nine months). In such an impressive period of time, inspectors will definitely collect the necessary evidence.

Judicial practice on ASK VAT-2 has not yet been formed

The argument about “tax gaps” in the ASK VAT-2 database is new for judicial practice. So far it is rare. There are several reasons for this.

Firstly, ASK VAT-2 is an internal database of the tax authorities; there is no public access to it. Courts do not recognize information from internal information resources as proper evidence ( Resolution of the Moscow District AS of December 28, 2015 No. F05-18124/2015). The company may learn about fiscal conclusions made on the basis of internal information no earlier than negative tax consequences occur.

Second, the tax gap itself does not prove that the tax benefit is unreasonable. This gap is only a mathematical result of the control ratios of the numbers in the two declarations. If the numbers are different, this is just a reason to check.

Nevertheless, information from the ASK VAT-2 has already begun to appear in judicial practice. And not only in disputes related to VAT deductions.

For example, in Resolution of the Volga Region Autonomous District dated June 24, 2016 No. Ф06-9933/2016 the company challenged the refusal of the tax authority to register the liquidation of a legal entity in the Unified State Register of Legal Entities*. The company compiled a liquidation balance sheet and submitted it to the inspectorate. However, the inspection, based on the results of two chamber VAT declarations, denied the company deductions for an impressive amount and handed over inspection reports.

* Read more about this in the article “Tax officials refused to liquidate a company with an unreliable balance sheet” on the website e.nalogplan.ru or in “PNP” No. 9, 2016, p.

After the cameral decisions come into force, the tax authority could post the VAT debt on a personal account and become a creditor of the company. In addition, at the time of filing the liquidation application, the company had not submitted another VAT return. As a result, the inspectorate recognized the company’s balance sheet as unreliable and refused state registration of the changes. In the decision of the appellate instance, the judges indicated that the tax authority, with the help of the VAT-2 ASK, established the existence of a tax gap in the form of an illegally declared VAT deduction ( Resolution of the Twelfth AAS dated April 15, 2016 No. 12AP-2681/2016).

The tax authorities issued demands for the presentation of documents. The company ignored the demands and did not provide documents. The head of the company also avoided appearing for questioning.

The company believed that at the time of filing the liquidation balance sheet, the tax authority did not have a decision on desk audits. Therefore, the amount of VAT payable was unknown to him.

ASK VAT-3: how it works and who will be checked first

However, the court took into account the fact of opposition and evasion of society from submitting documents. And I came to the conclusion that the application for liquidation was filed to avoid additional charges due to inspections.

The court decided that the company knowingly provided false information, and the liquidation procedure cannot be considered complied with. The legality of additional accruals based on desk audits was not the subject of the dispute. Therefore, regarding the unreliability of the balance sheet, the court supported the inspection.

The unusual case was considered by the Nineteenth AAS ( Resolution dated August 31, 2016 No. A14-16854/2015). The evidence found in the ASC VAT-2 was stated by one of the parties in a civil dispute. It was between two legal entities regarding the falsification of the manager’s signature in an agreement.

The company went to court with a demand to collect from the counterparty the debt under the supply agreement for 12 tons of fishmeal. However, the buyer unexpectedly declared in court that the manager’s signature on the contract was fake. This means that the deal was not concluded and there are no grounds for compensating the seller for losses.

As evidence of the reality of the shipment, the supplier presented a contract, an invoice for goods acceptance, emails to the buyer and replies to them. In addition, the seller submitted a letter from the inspectorate stating that, based on the results of desk audits of the declarations of both companies, the tax authority found an invoice for the supply of fishmeal in both the seller’s declaration and the buyer’s declaration. The tax authorities found the invoice by cross-comparing declarations in the ASK VAT-2 system.

The tax authorities confirmed that the buyer claimed a deduction due to the fact that the seller reflected the transaction in the declaration and paid VAT on it to the budget. The court concluded that the buyer concealed information about the delivery from the court and did not allege falsification of evidence. In connection with this, the court decided to recover the entire amount of debt and a penalty from the negligent buyer.

ASK NDS-2

ASK VAT-2 has been operating for three years. It stores information from invoices, VAT returns, and transaction information. The system collects data on VAT payment along the entire trade chain: from the primary supplier to the final consumer.

The system is operated by data processing centers (DPCs) in Nizhny Novgorod and the Moscow region. In 2017–2020, the authorities plan to build a backup data center in the Volgograd region.

Data centers allow the Federal Tax Service of Russia to implement other administration tools. This includes tax monitoring, a system for monitoring the use of cash register equipment (ASK KKT), and electronic services. They also support the operation of information systems of the Ministry of Finance, the Federal Tax Service, the Treasury and other institutions of the financial department.

11/14/2016. Article topic:

Reference

Abbreviation PC ASK NDS-2 stands for “software package for automated control over value added tax, second version.” At the end 2013 In 2009, the Federal Tax Service launched the ASK VAT-1 PC for the first time.
From this moment on, the Federal Tax Service takes control of data on transactions subject to VAT.
A year later, the Federal Tax Service reported a double reduction in illegal attempts to refund taxes, which added 102 billion rubles to the budget. At first 2015 In 2009, the Federal Tax Service launched the second version of the ASK VAT-2 program.

The work of PC ASK VAT-2 is aimed at identifying organizations that do not pay VAT and do not reflect the corresponding tax charges in the tax return.
All information is accumulated in the system Big data, which is used to process data from PC ASK NDS-2.
Thus, all VAT reports (and therefore all invoices) now fall into the all-Russian database (data center of the Federal Tax Service of Russia in Dubna).
The program is aimed at comparing data on each operation along the goods movement chain.

Big Data(Big Data) is a system for processing huge volumes of data, formed in the late 2000s, an alternative to the traditional database management system (DBMS).

Defining Characteristics of Big Data:

1. data volume,
2. data processing speed,
3. variety of simultaneous processing various data types.

Since 2013, big data as an academic subject has been studied in emerging university programs in data science, computational science and engineering.

Algorithm of operation of ASK VAT-2

• The program compares the VAT charged by the seller (according to his sales book) and the VAT accepted for deduction by the buyer (according to his purchase book).
• If these data do not match, the program finds out what is wrong:
  whether the seller reflected the sale and how lawfully the buyer claimed tax deductions.
• Everything happens without the participation of the inspector:
  The tax office automatically sends requests for clarification to the buyer and seller.
• You have five days to respond, and then the local inspectorate begins an inspection.
• As a result, taxpayers either correct payment errors themselves or receive notification of additional assessments.

Scheme of operation of ASK NDS-2

RESULT:

By introducing the PC ASK VAT-2, tax officials actually automated the classic “counter check”, for greater efficiency, also making the necessary amendments to the Tax Code, which began to work from the beginning of 2015. The use of new Big Data technologies makes it possible to automatically compare the data of counterparties, quickly identify and suppress the illegal activities of fraudulent companies that do not fulfill their tax obligations. Now the Federal Tax Service, having identified inconsistencies in the reporting of the buyer and seller, can request invoices and primary documentation from companies. And a company that has not confirmed receipt of tax demands or notifications may have its accounts blocked by tax authorities.

How tax authorities and ASK VAT-2 work

1. You submit a VAT return.
2. The system independently analyzes data for each operation along the chain of movement of goods and identifies tax gaps in transactions for which there is a deduction, but VAT has not been paid.
3. Unscrupulous VAT payers are automatically detected, and a tree of connections with other participants in the trade turnover is built.
4. The totality of the data obtained allows tax authorities to identify the beneficiary of VAT tax deductions.
   It can be absolutely any organization or individual entrepreneur claiming a tax deduction - after all, the right to deductions is given to those who buy goods (works or services) from their counterparties who present the tax amount (clause 2 of Article 171 of the Tax Code of the Russian Federation).

What does "tax gap" mean?
This is when your counterparty:

• Or submitted a zero VAT return.

  ASK VAT-2: where should taxpayers expect threats?

• Or he didn’t pass it at all.
• Or you submitted the declaration, but did not reflect the invoice issued to you in the sales book (or distorted the data).

Thus, often all the headaches from ASK VAT-2 are caused by erroneous actions/inactions of our counterparties or the existence of relationships they have with shell companies.

5. If contradictions are identified in the VAT declaration, the system automatically generates a request for explanations.
6. This is followed by other tax control measures. Let's say a tax gap has been identified.
   To identify the recipient of an unjustified tax benefit, inspectors can use an expanded list of tax control measures already within the chamber: requesting a voluminous list of documents, inspecting premises, territories, interviewing employees, etc. ...
7. Conscientious taxpayers are also under attack.
   Most audits after identifying tax gaps end unfavorably.
   Claims by inspectors for violations of third parties can be brought against bona fide companies and, more likely, against those who have property. Even in cases where you yourself interact with a bona fide counterparty, but there are “gray” or “black” companies in the chain.
8. The number of tax audits initiated thanks to the VAT-2 ASK is growing and, as judicial practice shows, most of these audits were crowned with a victory for the tax authorities in the form of additional assessments or denials of deductions.
9. Tax authorities continue to improve the tax administration of VAT.
   A new software package is coming ASK VAT-3.

Taxpayers hand over electronic VAT returns, containing indicators of the purchase book and sales book. In 2015, the Federal Tax Service launched the ASK VAT-2 PC to control declarations.

ASK VAT 3: a new “tracking complex” for business

Tax gaps that are posted by “bona fide” taxpayers under the ASK VAT-2 program create a huge problem in the work of tax inspectors. The Tax Service is making every effort to modernize its work in order to minimize tax gaps.

For this purpose, in all tax authorities of the Russian Federation, from July 1, 2017, a reorganization took place in the VAT verification departments. Separate groups within departments have been created or control and analytical departments have been newly created. Despite the fact that no regulations have been developed for their work, they receive the necessary instructions and recommendations from a higher tax authority.

Functions of control and analytical departments.

1. The main function of the newly created departments is to work out complex discrepancies performed using the ASK NDS-2 complex. Complex discrepancies are when there is a scheme of several stages, links and in which a one-day company, a transitor and a beneficiary will take part, and the one-day company and transitors will be located in different regions of the Russian Federation and this will be an “interregional scheme”. A simple discrepancy is a discrepancy between two operating organizations when the current beneficiary is registered with the same inspectorate as the problematic counterparty. It is not difficult to work out simple discrepancies, and thanks to registration with one tax authority, this can be accomplished quickly. For the most part, by “pressure on business” with the submission of an updated declaration, and in other cases, carrying out tax control measures and additional assessments as part of a desk tax audit.

2. Search and identification of recipients of unjustified tax benefits. Those. searching for potential beneficiaries and collecting evidence, including materials received from another tax authority. The task will be as follows. The inspector will see a complex discrepancy with LLC (transit), which is not independent and does not carry out real economic activities. Using the software package, the ability to construct a circuit is realized. By analyzing all the functionality and resources available to the tax authority, at the first stage it is visually determined who could be a potential beneficiary (scheme analysis). It happens that the beneficiary cannot be determined in a very complex scheme and fragmentation of the “business”. Having identified the beneficiary, a picture emerges before the inspector - where the participants of the scheme are registered for tax purposes. The entire complex of MNCs is carried out in relation to the organization that is located in a given tax authority. This is determined by its functionality - the possibility of carrying out a real FCD, the address is inspected and the director is interrogated (for involvement in the management and signing of documents, digital signature). It is clear that if the beneficiary is registered in the same non-profit organization, a “claim” is presented to him. If the beneficiary is registered with another non-profit organization, then all the collected information is accumulated and a conclusion is prepared for the Department of this non-profit organization. The department evaluates the correctness of the determination of the beneficiary and makes its internal decision. If confirmed, all materials are sent to the department where the real beneficiary is actually registered. Next, the Department issues a letter to the Federal Tax Service regarding the registration of the beneficiary, and the inspection, in turn, is obliged to work on filing claims.

3. When there is a gap in another tax authority, and the participants of the scheme are registered with this non-profit organization. They can be both “transitors” and beneficiaries. That is, the same similar information comes and will come from other non-profit organizations to this tax authority. Will change... When information is received from the regions with an evidentiary base that those participants who created the chain could not sell the goods reflected in tax accounting. This tax authority, if necessary, if it deems it necessary, will finalize the received material and then submit a “claim” to the taxpayer registered in this tax account.

4. If a “transitor” is registered with a given tax authority, and the source of the gap and the beneficiary are located outside the region, then all measures to analyze the purchase and sale of goods are also carried out. This is followed by an analysis of the bank, interrogation of the director regarding the implementation of the transaction, and then information is sent through the Federal Tax Service on the accounting of the potential beneficiary.

5. Encouraging the beneficiary to voluntarily submit an updated tax return. Invite him to a commission, where the inspectors must clearly and clearly outline the business plan for him. The task will be to convince him that the tax authorities are in control of the situation, that they know that he is a user of the scheme and is minimizing his taxes, and that he simply could not purchase goods (services) from the person declared in the scheme.

But! This is, so to speak, an ideal option if the taxpayer has clarified the details and control activities have been closed. Another option would be when the taxpayer did not voluntarily agree to clarify his obligations, and the tax authorities have enough evidence during an open desk audit, then a KNI act is drawn up. In case of insufficient evidence or the expiration of the desk inspection period, the same inspector will be required to conduct the necessary MNC as part of the pre-inspection analysis. After conducting a PPA, no one will stop the inspectors of the control and analytical department (unit) from calling the taxpayer back to the commission and, accordingly, presenting him with the facts and evidence that were collected that he has underestimated his tax liabilities. The conversation must be formally documented in a protocol indicating those organizations for which there is a complaint. If the taxpayer has not responded, then the tax authorities have the opportunity to conduct a comprehensive or thematic on-site tax audit.

Thus, the newly created control and analytical departments conduct not only desk checks, but also, so to speak, carry out a completed cycle before transferring materials to VNP.

The Federal Tax Service sets the following goals for these departments (blocks) - this is the correct identification of the beneficiary with the final result of paying taxes in order to replenish the budget.

The most difficult thing at this point in time will be to complete the current desk audit and go back, which means, at the direction of the Federal Tax Service, to carry out work in relation to taxpayers for previous tax periods.
The distinction in functionality between an ordinary cameraman and an inspector of the control and analytical department (unit) will probably be that an ordinary cameraman must work out only simple discrepancies and, accordingly, work out all errors according to the set auto requirements. In response to an auto-request, tax officials expect a formalized explanation that will eliminate the gap, and if the gap does not go away, documents confirming the purchase of goods (services) will be requested.

A number of taxpayers, in order not to create a gap and not attract attention, submit declarations with doubtful debts, or the smartest ones file invoices before 2015 (which the VAT ASC will not match) and the gap does not work out.

The main stages when conducting a test to work out ruptures.

1. Construction of a flow diagram through ASK VAT-2, identification of objects for work,
2. Using available resources, all links are checked for numbers, property, etc.,
3. Accounts are analyzed for the implementation of real economic activities. Availability of rental payments, electricity, payment of salaries to employees, transfer of taxes, dividends, etc. In general, everything that will confirm the conduct of a real FCD.
4. Who submitted the taxpayer declaration. If this is an authorized representative, then the presence of a power of attorney is checked accordingly, what it was issued for and by whom it was signed,
5. Viewing the registration file that the tax authorities have had since 2015,
6. Requests to banks to obtain documents on accounts regarding who manages the account, contact numbers, etc. If there are signatures, compare (visually) the signatures on the power of attorney of the taxpayer being audited with the samples in the bank.
7. Interrogation of the manager in the presence of a law enforcement officer.
8. Requesting documents from electronic document management operators. It is clarified as a taxpayer personally or through an authorized representative. If it is obvious that the signature on the power of attorney is not of the manager, then the task is to carry out an examination in order to subsequently cancel it and recognize the submitted declaration as invalid.
9. Inspection of the address of the place of registration. If there is no LLC at the registration address, the information is transferred to the registration department, followed by making an entry about the unreliability of the information contained in the Unified State Register of Legal Entities.
10. Transfer of information to the bank about termination of the account servicing agreement. This information must contain the conclusions of the tax authority about why this taxpayer is a transit organization or an organization that cashes out funds.

Thus, tax authorities paint a picture of the taxpayer, from which it is concluded that the taxpayer does not carry out financial taxation.

Working with telecom operators.

In the recent past, a seminar was held with all existing telecom operators as part of interaction with the Federal Tax Service. After the seminar, the operators were also given the task of photographing those people who come to them. Therefore, today the tax authorities will also request a photograph in addition to the power of attorney.
Cancel – liquidating an electronic digital signature can be very difficult for inspectors, since the director often does not refuse to participate or simply cannot be found to question him. And there are not enough other available facts that can serve as a basis for revoking the digital signature.

Those organizations that do not respond to letters from tax officials do not appear at the invitation, are not at the place of registration, did not pay rent, and the owner himself confirms that this tenant did not exist.

In any case, having collected even a minimum package of documents, the tax authorities worked out measures to transfer the collected information to the operator about the suspension of the digital signature key. For any cooks who encounter this problem, it is very important to know that when you file a complaint, the suspension is immediately lifted.

CONCLUSIONS.

The results of work over the past few quarters show that tax specialists have learned to work with the ASK VAT-2 software package. The Federal Tax Service recognizes the effectiveness of the software package, including at the government level, all increases in tax revenues are associated with the fact that this software package has been introduced.
But at the same time, throughout the country there is a very impressive figure for undeveloped gaps and it amounts to about 250-300 billion rubles. per quarter.

ASK VAT-2: new service from the Federal Tax Service for checking VAT returns

It turns out that the budget loses more than 1 trillion rubles a year. Such indicators lead us to the conclusion that the tax authorities have only completed the first stage. The second stage consists in the formation of control and analytical departments (blocks, sectors). But in essence, this is taking measures to work out the unfulfilled 250 KK per quarter. In general, as was said above, the cameramen will first “trample” and the field workers will finally “trample”.

Prudence when choosing a counterparty Accounting for discounts in accounting

The Federal Tax Service is the most technologically advanced public service in Russia. Online cash registers and ASK VAT 3 are evidence of this. The processes of companies' activities become transparent. If five years ago an inspector had to get wet to prove he was right, today it is enough to make a few combinations on the keyboard of a work computer - and voila! – the value added tax reimbursement scheme is downloaded onto the monitor screen.

In this article we will tell you what ASK VAT 3 is and how it works. However, this topic has a backstory.

Beginning: Ask VAT 2013

ASK VAT is an automatic system that, in a very short time, will track the path of goods and payments from the manufacturer to the final consumer through a chain of intermediary sellers.

The system was first launched in 2013. The pilot version was more primitive than the current ones. Year after year the system is progressing. ASK VAT, ASK VAT-2 and ASK VAT-3 are symbols of the stages of development of one information system. From stage to stage, the volume of information processed increases, and the results become more accurate.

Companies hand over purchase books and sales books along with declarations. All this information is entered into a database and subject to processing. This means that if a company has filed a declaration for reimbursement, then the database must contain information about its suppliers and customers.

In 2015, the tax service opened data centers in two regions. They are tasked with overseeing the processing of tax information and building it on the principle of a mirror: when a company submits a declaration with a refund of the tax amount, the VAT ASK will show who sold it to whom, when and for how much, and where it was reimbursed. And if it doesn’t show, then you will have to give explanations on a number of questions that the tax authorities will ask the director of the company. According to the logic of the taxman, if one of the counterparties did not reflect this operation in the reporting, then it did not happen at all. A gap appears in the chain, which is called the tax gap. Regarding these tax gaps, companies are invited to tax offices for explanations.

This stage of system development in 2015 received the code name ASK VAT-2. It was followed by the next stage - ASK VAT-3, a killer of tax schemes.

Ask VAT-3

ASK VAT-3 will immediately show the settlement procedure, reveal the reality of the economic activities of the parties to the transaction and establish signs of interdependence of the counterparties. If we add the automatic downloading of information about transactions from the books of purchases and sales of counterparties, then it becomes obvious that there is no chance of success for a company that, without sufficient grounds, filed a VAT return with the amount of tax claimed for reimbursement.

At this stage, banks join the information collection and processing system. This means that in addition to books of purchases and sales, cash movements in the company’s account will also be displayed online.

IMPORTANT!
The tax service received online access not only to the accounts of organizations and individual entrepreneurs. All calculations of individuals are visible to tax authorities: how much money came in, how much went out and to whom, how much was left and how much taxes were not paid.

Before this, the inspector had to manually collect information and build a tax scheme. It’s difficult to fit a serious desk audit into three months.

It was necessary to formalize on paper a requirement to provide information on the movement of money through the accounts of the company and its counterparties. Send these demands personally or send by Russian post to banks. Wait for the response, which banks almost always sent by Russian Post. The answers came in the form of statements in paper volumes. Having received the statements, the inspector, with a ruler in his hands, studied each of them, noting the dates and recipients of transactions, recording the purpose of payments, building schemes, calculating the real beneficiaries of the commercial concession. A lot of time and a lot could have been missed.

Today, as soon as the declaration is received, through simple manipulations on the computer, the inspector will receive a sufficient amount of information and will not even write requests for explanations of tax gaps or discrepancies in the reporting information of the seller and buyer. The system will automatically generate a request and send it electronically to the company. The answer will also have to be given electronically.

If we are talking about discrepancies in reporting, then it makes sense to explain yourself: call the counterparty’s accounting department, ask questions, identify the reasons and state all this in the inspection’s response.

If we are talking about tax gaps, then the inspectorate will resolve the issues when submitting an updated declaration. Otherwise, there is a high probability that the company will be included in the on-site tax audit plan. We wrote what to do when they come to you for an on-site tax audit in the article “How to behave during an on-site tax audit.”
If you have any questions, call us, we will help.

From January 1, 2019, the value added tax (VAT) rate will increase from 18% to 20%. Let's figure it out how the Federal Tax Service controls tax payment using the ASK VAT-3 program, how to adjust to a new rate, as well as how to ensure accounting transparency.

1. What is ASK VAT

2. ASK VAT-2: principle of operation

3. Why does the tax service use ASK VAT 3?

4. What risks does ASK VAT bear?

5. Extraterritorial control and ASK VAT

6. VAT 20% in 2019

7. How to automate accounting in trade

What is ASK VAT?

The Federal Tax Service (FTS) checks the payment of VAT using an automated control system called ASK VAT.

The ASK VAT software package analyzes the data indicated by taxpayers in tax returns and monitors the compliance of information from all counterparties.

The purpose of the program is to determine whether VAT has been paid on each transaction and to identify companies that illegally use VAT tax deductions (fly-by-night companies).

Program functions:

· analysis of declarations;

· reconciliation of data of partners and contractors;

· automatic search for discrepancies. The Tax Service has been applying ASK VAT since 2013. In 2015, an improved version of the automated control system was introduced - ASK VAT-2. Some payers wonder when and how the ASK VAT-3 program will work . According to the Federal Tax Service, the new version is already being used in test mode with February 1, 2018. Many entrepreneurs are concerned about the question of what risks

may be associated with the new mechanism of tax audits and how to bypass ASK VAT 2 and ASK VAT 3. Let's look at this in more detail.

ASK VAT-2: operating principle Program A IC VAT-2 compares information from reporting taxpayer, its suppliers and customers. If in a chain discrepancies are detected, the VAT ASK automatically sends a notification to the taxpayer

. He needs to provide explanations within 5 days, otherwise the tax office may conduct an audit or charge additional tax.

The program records 2 types of discrepancies:

gap - if the transaction is not reflected by one of the counterparties (he submitted a zero declaration, did not submit reports at all, or is not in the Unified State Register of Legal Entities).

ASK VAT-2 identifies suspicious data and sends requests to taxpayers automatically, without the participation of a tax inspector. This allows the Federal Tax Service to more effectively control the payment of taxes.

Why does the tax office use ASK VAT-3?

As noted above, ASK VAT-3 - a new service of the Federal Tax Service, used in test mode since February 1, 2018. The new version of the program allows you to track the movement of cash flows through the accounts of both organizations and individuals.

Please note that since 2018, banks have also included VAT-3 in their ASK work, so the tax service receives information from taxpayers’ bank accounts. From a practical point of view, this means that the search for interdependent organizations and associated civilians has ceased to be a problem for the Federal Tax Service.

What risks does ASK VAT pose for entrepreneurs?

From February 1, 2018, ASK VAT-3 automatically generates reports on discrepancies in tax reporting (if they are not eliminated within 5 days). The ASK VAT-3 report is a sufficient basis for initiating a criminal case for tax evasion.

Previously, in order to initiate a criminal case, the Investigative Committee carried out a pre-investigation check: it requested documentation from counterparties, carried out a counter-reconciliation and analyzed the data.

Now the procedure has been simplified - figuratively speaking, the inspector only needs to press one button in the program and receive a report. If the program suspects tax evasion under any scheme (creation of shell companies, chains of intermediaries, etc.), then a printout from the ASK VAT-3 program will be enough to initiate a criminal case.

Important! Tax officials may prohibit the application of a VAT deduction on the grounds that the service provider has the characteristics of a shell company.

Extraterritorial control and ASK VAT

So, we figured out what ASK VAT 3 is and how the program works. In addition, it should be noted that the tax service has a new control mechanism - extraterritorial audits. The data provided by the payer will be checked by employees of the “foreign” district tax inspectorate. As a result, the possibility of “agreeing” with the tax inspector is excluded.

VAT 20% in 2019

Please note that from January 1, 2019, the basic VAT rate will increase from 18% to 20%. The new rate is valid only for goods received in stores in 2019, in accordance with 303-FZ.

Due to tax changes, stores will have to modify their cash register technology to indicate the correct VAT rate on receipts. The procedure depends on the technique used. Thus, owners of most push-button (autonomous) cash registers will have to manually change the settings or contact technical service centers.

Things are much simpler with “smart” online cash registers - smart terminals. Thanks to cloud technologies, cash desks will download the update themselves, and entrepreneurs will be able to use the new VAT rate from January 1, 2019. For example, this is how the LiteBox online cash register will be updated.

Find out in advance how to set the VAT rate in your cash register so as not to break the law and avoid fines!

How to automate accounting in trade

To ensure the transparency of your business for tax authorities, use accounting automation solutions (for example, 1C or Kontur). If you have a product accounting program connected, you can set up data exchange. For example, it integrates with 1C and the Kontur.Elba program via file exchange or via API.

Companies receive millions of requests per year for desk audits regarding VAT. The requirements are set by the tax program ASK VAT-2. We found out how it works, who is at risk and how to reduce the number of requests from the tax office.

Discrepancies regarding VAT irritate both chief accountants and inspectors. Tax officials do not send millions of automatic requests themselves, they are compiled by a program ASK NDS-2 for cameras. It is she who requires that all counterparties have the same sign on their invoices.

We'll tell you how the declaration verification program works, what tax authorities see when they check statements, how to reduce the number of requirements and avoid an on-site audit.

What is ASK VAT-2

VAT returns are checked by a special ASK VAT program. Now this is the second version of the automated system for monitoring the payment of value added tax. The first version was implemented back in 2013, the second - in January 2015.

In the ASK VAT-2 program, inspectors see discrepancies in reporting between counterparties. Next, the computer automatically sets requirements if it finds discrepancies.

List of declarations to be checked in the ASK VAT-2 program

Discrepancy in the declaration in the ASK VAT-2 program

There are two types of discrepancies.

1. Type "VAT" - both counterparties reflected the transactions, but they did not agree on the tax amounts.
2. Type "Gap" - if the counterparty did not report, failed or is not in the register.

For any type of discrepancy, the inspection will react in the same way - it will require clarification or clarification. But the “VAT” discrepancy can usually be removed with explanations. And the “gap” requires clarification. If you do not submit it, inspectors may assess additional tax at the camera room or schedule an on-site visit.

Most often, discrepancies do not arise because the company deliberately underestimated the tax. ASK VAT-2 shows discrepancies when the parties reflect the transaction in different quarters. Claims come when the buyer reflects deductions later than the seller realizes. Although it is a legal right to transfer the deduction (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).

Colleagues spoke about situations they encountered in practice.

Valentina Zaikina, chief accountant of Magisterium LLC, Moscow:

“We constantly receive claims because we took a VAT offset later than the supplier calculated the tax on the invoice. As a rule, we manage to get confirmation from the supplier that both ours and theirs are correct.”

Maria Bulycheva, tax consultant at IT Balance LLC, Elektrostal:

“Our client, the contractor, completed the work, but the customer accepted it only in the next quarter. The contractor did not reflect the revenue, and the customer had already declared a VAT deduction. The inspection demanded clarification. Our client replied that the implementation should be shown only during the period of acceptance of the work. Referred to . The customer has clarified the declaration."

Invoices do not match due to minor inaccuracies. There is an extra space in the document numbers and a hyphen is missing. If the chief accountant works for several companies, he can write down some of the document details from one organization, and some from another. Because of such accidents, tax authorities send demands.

Elena Demenyuk, chief accountant of JSC SK GRIFON, Moscow:

“The client mistakenly reflected in the purchase book a transaction that we did not have with him. The transaction was with another of their counterparties, and they entered us in. We carried out a reconciliation, wrote to the buyer that their entry was incorrect. They sent us a confessing answer and promised to correct it declaration. This is how we always work when the mistake is not ours.”

Discrepancies identified by ASK NDS-2

A company receives automatic claims when its declaration does not coincide with the counterparty’s report. This occurs with discrepancies of any kind - both “VAT” and “gap”.

If everything agrees with the supplier and it is not clear what the error is, contact an inspector. He sees in the program which details did not match.

How ASK VAT - 2 shows what exactly did not agree between you and the counterparty

You can only respond to the request electronically; tax officials will not accept paper explanations.

When a company responds to a request, it is “closed” in the inspector program. If the company has eliminated all discrepancies and paid the tax on time, then its declaration is marked green. This is a good sign.

Explanations of the company in the ASK VAT-2 program

In the request, tax officials always offer to submit clarifications or clarifications. The wording of all requirements is standard. If you have not underestimated your tax, then you do not need to submit an amendment. If there are errors in numbers or codes, explanations are sufficient.

Aelita Zhukova, chief accountant of Occupational Industrial Safety Equipment LLC, Perm:

“We received a request because we declared a deduction, and the counterparty reported with a significant delay. He provided us with copies of the sales book sheet of the protocol on acceptance of the declaration. I sent scans of the documents to the inspection.”

Sometimes, due to VAT discrepancies, you can end up with a commission.

Valentina Zaikina, chief accountant of Magisterium LLC, Moscow:

“Once we were called to the VAT commission. We brought all the documents that confirmed that we received the goods from the supplier. But we had to take an independent tax lawyer with us, and these are expenses.”

The tax authorities will call you if you declare large deductions. This is not a discrepancy, but a sign of an unjustified tax benefit. Tax officials do not have the right to ask for written explanations about the amount of deductions, but they can invite you to a conversation (Article 31 of the Tax Code of the Russian Federation).

Natalia Krasina, financial director of PA Lancelot LLC, Ivanovo:

“Once we were at the VAT commission during a desk audit, when we completed the investment project stage. It ended with an on-site audit of all taxes. But usually the matter does not reach the commission.”

The tax program colors company declarations in the colors of a traffic light (see table).

Groups of declarations in ASK VAT-2

Group by color	Which companies belong to the group
Red	Companies with signs of being ephemeral. They have no staff, no resources, they do not pay taxes or contribute minimal amounts (less than 1% of the bank's revenue).
Yellow	Organizations that conduct real activities. They pay VAT, they have assets and personnel. At the slightest discrepancy, the accountants of such organizations call their counterparties and clarify the details and eliminate all gaps. Declarations of large organizations are usually colored yellow. They do not refuse a legal deduction, even when the tax authorities have doubts about it.
Green	All other organizations. They have errors in invoice details and codes. Such companies can claim a deduction for a counterparty that has not shown sales.

During the verification of the declaration, it is almost impossible to prove the schemes. On camera, inspectors work more with input errors and incorrect filling out of purchase and sales books. Therefore, the number of effective VAT cameras is growing, but not much. Transactions with signs of schemes are left until the on-site inspection.

Inspectors on camera build connections, track chains and try to find the beneficiary. They may be considered a “yellow” or even a “green” company.

The "yellows" companies have the greatest risk. Large businesses belong to this group, and tax authorities have something to collect after an audit.

The Greens “It’s less likely to get on the road. Small organizations that cannot be credited with additional millions are often painted green. There are no gaps with direct counterparties; you will have to prove that the company has built a scheme of many links.

"Red" one-dayers Tax officials try not to order audits. But there are exceptions. The inspectors gave an example. They were checking a fictitious intermediary between two large enterprises. The one-day company was preparing for liquidation, and its turnover amounted to more than 1 billion rubles. During the audit, the company was charged almost nothing. But in the decision they described the whole scheme and began to check its organizer.

How to avoid discrepancies in ASK VAT-2

The more invoices a company has, the more often it will receive requests. It is enough to explain everything and clarify it as necessary. But answers take time, and constant adjustments will alert inspectors. There are ways to reduce the number of requests.

Check the details in the electronic declaration and original invoices. If there are millions of them, this is unrealistic, but for small companies the method will work.

Keep track of transaction codes. Invalid codes are a common cause of claims. The Federal Tax Service asks you to fill out codes based on examples from. Do not enter several operation codes at once - the program gets confused and produces a discrepancy.

Check your counterparties according to the Unified State Register of Legal Entities. Before submitting the declaration, make sure that the counterparty was listed in the register at the time of the transaction. Tax officials began to clean the register - in 2016 alone they excluded 650 thousand companies. Search through suppliers using egrul.nalog.ru services and assess the risks.

Compare data with counterparties before reporting. It is worth comparing information not only in the books of purchases and sales, but also in declarations. Tax officials have noticed that the sales book is sometimes uploaded to section 9 of the declaration with errors.

Use electronic services to reconcile with counterparties. The program can compare invoice details automatically.

Elena Deryabkina, chief accountant of Hotel Center LLC, Kaluga:

“We didn’t have time to check with one supplier before January 25. Then it turned out that he had reduced the amount in the invoice. The difference is only 300 rubles. I decided to send an update if requested. But so far there have been no requests.”

Inspectors are trying to charge additional VAT on camera based on tax gaps. In court, auditors refer to ASK VAT-2 data, which show that the supplier did not reflect the transaction. In such cases, companies manage to fight back. Arguments help:

• the buyer has the right to deduct VAT regardless of whether the counterparty fulfills its tax obligations;
• the inspection did not prove the interdependence of the counterparties;
• delivery of goods is confirmed by invoices and driver testimony;
• the direct supplier reflected the transaction, and the company is not responsible for the remaining links in the chain.

With the help of these arguments, companies win in court (decision of the Arbitration Court of the Rostov Region dated March 13, 2017 No. A53-31426/16, resolution of the Fifteenth Arbitration Court of Appeal dated February 13, 2017 No. 15AP-20848/2016).

But the practice has not yet been established, and the company may lose. For example, the inspectors referred to the fact that the second-tier supplier was not in the Unified State Register of Legal Entities at the time of the transaction. The court recognized the additional accrual on the basis of ASK-VAT-2 as legal (resolution of the Eighteenth Arbitration Court of Appeal dated February 1, 2017 No. 18AP-16650/2016).

Gaps in VAT returns, although they take up a lot of time for chief accountants, are not that dangerous in themselves. The audit threatens primarily those who build schemes with one-day projects. But it’s safer to reduce the number of discrepancies and meet all camera camera requirements. This way you will reduce the risk of an on-site inspection and divert the attention of inspectors from your company.

VAT checks in numbers

• Tax authorities found 3,205,279 gaps in VAT returns worth 2.658 trillion rubles for 2016
• 829 thousand rubles - the average amount of the tax gap, that is, unconfirmed VAT deductions in 2016
• 21 times - this is how much the number of one-day cases in VAT refund schemes decreased after inspectors began to use ASK VAT-2. Now the program analyzes all declarations
• 8% of desk audits for VAT in 2016 were effective. In 2015, 6.49% of inspections resulted in additional charges

Federal Tax Service and taxes - the popularity of these abbreviations and words has peaked in recent weeks. A campaign against fly-by-night companies, electronic formats of invoices, an increase in tax revenues... The Federal Tax Service reports on the successful completion of 2015 and the beginning of 2015. What does the tax service attribute its success to? With the introduction of the ASK NDS-2 software package.

What is ASK VAT-2?

This is the second version of the automated VAT payment control system. The first version was implemented in 2013, and the revised version was implemented in January 2015.

To put it very simply: information from the taxpayer’s reporting is automatically compared with the data of its suppliers and customers. If there is a discrepancy in the chain, the program signals this to the company. The company must explain the reason within 5 days. If there are no explanations, the tax inspector gets down to business. Having checked the reasons for the discrepancies, he decides whether to reimburse the company for VAT or refuse it.

Previously, checking the chain of counterparties took a lot of time. Now the minutes are counting.

The Federal Tax Service noted that the results of using ASK VAT-2 are already impressive. The program identified an “error” in the data of every tenth company in Russia. 20-30% of taxpayers who were approached by the tax authorities with questions refuse the claimed refund from the VAT budget and submit “clarifications”.

Is this program effective?

The effectiveness of the program is obvious in terms of quickly identifying errors in the chains of counterparties. The automated system helps to cover 100% of counterparties. Previously, tax inspectors did not have enough time for this.

Whether the implementation of the program resulted in a positive trend in tax revenue growth is another question. The increase could (and most likely) was influenced by a combination of factors: taxpayers declaring VAT in large amounts, judicial practice in 2014-2015 in favor of tax authorities, strengthening the quality and effectiveness of tax control not related to ASK.

How to avoid being blacklisted?

Be confident in your counterparties. How to check the integrity of those with whom you work? In addition to requesting documents on the legal capacity of a legal entity and the competence of persons to sign documents, we recommend:

• Check the counterparty's financial statements for the presence of fixed assets and intangible assets.
• Go to the counterparty’s website, look for reviews about the company on the Internet.
• Check whether the counterparty has an office (warehouse): not on paper, but in reality.
• Check the counterparty's legal history.

The Federal Tax Service is not going to stop at the ASK VAT-2 version. The plans include synchronizing the work of the program with the databases of the customs service, the Central Bank of the Russian Federation and Rosfinmonitoring.