Filling out a VAT return is an important and integral aspect of conducting tax relations with the state for both individual entrepreneurs and organizations. Understanding the main features of this tax will help you calculate VAT correctly. Before describing the procedure for filling out a VAT return, let’s find out what this tax represents, who is obliged to pay and where.

VAT: what is it?

Value added tax is an indirect tax. The state withdraws from the budget part of the cost of the product (work, service), which is formed at all stages of the production process and is included in the budget as it is sold. The amount of VAT goes to the budget before the final sale, because the tax is paid by everyone involved in the production of goods, services or work at different stages. The VAT rate in Russia is 18% (default value). There is also VAT 10% and 0%. For a more clear idea of ​​VAT, let's look at an example. IP Sidorov bought two bags of buckwheat for 10,000 rubles and decided to sell for 10,500 rubles. 500 rubles is added value, which is taxed.

VAT on the territory of the Russian Federation was introduced on January 1, 1992, and then it was equal to 28%. The basic requirements for VAT are fixed in the Tax Code of Russia - Chapter 21. from January 1, 2001.

Who files a VAT return?

VAT payers are individual entrepreneurs, organizations, as well as persons transporting goods across the borders of the Customs Union (in accordance with Article 79 of the Labor Code of the Customs Union). Let's consider the main features of payment by individual entrepreneurs in accordance with the selected taxation systems:

1. Individual entrepreneurs who are on OSNO pay VAT and submit a declaration (except for the cases described in the paragraph “Right to exemption from paying VAT” in this article).
2. Individual entrepreneurs who are on the simplified tax system and UTII pay tax in the following cases:

• importing goods into Russia (Article 151 of the Tax Code of the Russian Federation);
• when voluntarily issuing an invoice to the buyer with allocated VAT (clause 5 of Article 173 of the Tax Code of the Russian Federation). It must be taken into account that with a simplified system /Revenue/ - tax must be included in income; and with the simplified tax system - /Income - Expenses/ - there is no need to include tax in income and expenses;
• in a simple partnership (Article 174 of the Tax Code of Russia).

Attention: individual entrepreneurs on the simplified tax system and UTII in cases not included in the list above do not pay VAT.

Right to VAT exemption

Individual entrepreneurs who are on the simplified tax system and UTII are exempt from paying VAT (except for the cases provided for in Articles 151, 173 (clause 5), 174 (clause 1) of the Tax Code of the Russian Federation). If the turnover of an individual entrepreneur located on OSNO over the last three months was less than two million rubles excluding tax, he has the right not to pay tax (clause 1 of Article 145 of the Tax Code of Russia). But it is necessary to notify the tax office about this.

Note 1. The provisions of Article 145 (clause 1) of the Tax Code of the Russian Federation do not apply to individual entrepreneurs who sell excisable goods (that is, those that are subject to excise taxes) during the specified three-month period. Article 181 of the Tax Code of the Russian Federation provides a list of these goods:

• ethyl alcohol, which was produced from both food and non-food raw materials (denatured ethyl alcohol, raw alcohol; wine, berry, cognac, Calvados, whiskey grape distillates);
• alcohol-containing products with a share of ethyl alcohol of more than nine percent;
• alcoholic products with ethyl alcohol, the share of which is more than 0.5% (with the exception of food products);
• tobacco products;
• passenger cars and motorcycles (the engine power of which is more than 150 hp (or 112.5 kW);
• gasoline for cars;
• diesel fuel;
• oils for engines (diesel and injection/carburetor);
• gasoline fractions that were obtained as a result of distillation/refining of oil. natural or petroleum gas (associated).
• household heating oil with a boiling point of 280 - 360 degrees Celsius;
• aviation kerosene;
• natural gas.

Note 2. Exemption from VAT (according to Article 145, paragraph 1 of the Tax Code of the Russian Federation) cannot be applied when importing goods into Russian territory or territories that are under the jurisdiction of Russia and are subject to taxation (subparagraph four, paragraph 1, Article 146 of the Tax Code of Russia).

When using the right to exemption from VAT, you must notify the tax authority at the place of registration of the individual entrepreneur in writing and submit the documents specified in paragraph six of Article 145 of the Tax Code of Russia. List of necessary documentation for exemption/extension of the period of exemption from VAT (must be submitted by the 20th day of the month from which this right is intended to be used to the tax office at the place of registration):

• written notification in the prescribed form;
• extract from the sales book (OSNO);
• an extract from the book of accounting for income and expenses (and accounting for business transactions - OSNO; without accounting for business transactions - USN).

Notes:

• Individual entrepreneurs who have switched from the simplified tax system to the general regime (OSNO) provide an extract from the Book of Accounting for Income and Expenses of individual entrepreneurs who use the simplified tax system;
• for individual entrepreneurs who have switched to OSNO from a system that provides for (taxation for agricultural producers), submit an extract from the Book of Accounting for Income and Expenses of individual entrepreneurs who use the taxation system for agricultural producers of goods.

How to calculate the amount of VAT payable?

Let's return to the example with IP Sidorov and calculate the amount of VAT. The price at which IP Sidorov purchased buckwheat (10,000 rubles) already includes input VAT, which is 18%. Its amount can be calculated as follows. We make up a proportion and calculate the value of X.

10 000 = 118%
X = 100%

To do this, multiply 10,000 by 100 and divide by 118. We get the amount without VAT - 8,475 rubles. In this case, the “input” VAT is equal to 1,525 rubles (10,000 minus 8,475). The amount without “output” tax is calculated using the same scheme. It is equal to 8,898 rubles (10,500*100/118). “Outgoing” VAT - 1,602. To determine the amount that needs to be contributed to the budget, we subtract the “incoming” tax from the “outgoing” tax. We get 77 rubles (1,602 minus 1,525). This calculation principle is used when filling out a VAT return.

Types of VAT rates

A ten percent rate is used when selling goods or services of social significance (clauses 1 - 5 of clause 2 of Article 164 of the Tax Code of Russia):

This article describes in detail the size of bets and the calculation procedure:

• food products;
• goods for children;
• some periodicals;
• list of medical products;
• breeding animals (cattle, pigs, sheep, goats, horses); sperm and embryos obtained from breeding animals.

The zero VAT rate is used for the sale of goods/services that are intended for export or transit through the territory of Russia (more details in paragraph 1 of Article 164 of the Tax Code of Russia):

• goods exported outside the customs zone, or goods that are placed under the customs regime of a free customs zone (if documents are provided in accordance with Article 165 of the Tax Code of Russia);
• services that are related to international transportation (more details in clauses 2.1 - 2.10 clause 1 of Article 164 of the Tax Code of Russia);
• services or work for transportation through the territory of Russia of goods that are placed under the customs regime of transit through the Russian Federation;
• services for the transportation of baggage or passengers if the points of departure/destination are outside Russia.

In other cases, which are not specified in paragraphs 1 and 2 of Article 164 of the Tax Code of Russia, an eighteen percent VAT rate is used. If an individual entrepreneur sells goods/services that are taxed at different rates, it is necessary to keep records of positions separately. Now let's look at the VAT return - how to fill out the form.

VAT declaration

When filling out the VAT return, you must be extremely careful. A VAT return submitted on time and without errors can be a guarantee of a VAT refund. On January 1, 2014, an electronic form of filing a VAT return was introduced (a new version of paragraph 5 of Article 174 of the Tax Code of Russia came into force). The electronic declaration form is submitted to the tax office at the place of registration of the individual entrepreneur. To generate a declaration, you can use the free program “Legal Taxpayer”, available for download on the website of the Federal Tax Service of the Russian Federation (www.nalog.ru).

When creating a declaration using the program, an example of filling out is not required. You can use the rules for filling out a VAT return approved by Order of the Ministry of Finance of the Russian Federation dated October 29, 2014 No. ММВ-7-3/558@. When entering information into the declaration, dashes must be entered in all empty cells. Please enter your Taxpayer Identification Number (TIN) on each page. Page numbering is continuous, regardless of the presence/absence of a section page (title page number 001, next page number 002, and so on).

Front page:

TIN - in accordance with the Individual Entrepreneur Registration Certificate (affixed on all pages of the declaration);

“Adjustment number” - primary declaration “0”; specified - “1”, “2” and so on.

“Tax period” - “21” - first quarter;

“22” - second quarter;

“23” - third quarter;

"24" - fourth quarter.

In case of liquidation - “51” - first quarter;

“54” - second quarter;

“55” - third quarter;

"56" - fourth quarter.

“At location” - code 400 (the report is submitted at the place of registration);

“Taxpayer” - indicate full name.

“1” or “2” - depending on the person submitting the report.

Section 1 - reflects the total amount of tax that needs to be paid or reimbursed from the budget for the corresponding tax period. In the OKATO column, since 2014 it is necessary to indicate OKTMO (Letter of the Federal Tax Service of the Russian Federation dated October 17, 2012 No. ED-4-3/18585).

Section 2 - enter the amount of tax that is required to be paid by the tax agent to the budget.

Section 3 - indicates the calculation of the amount of tax that is payable for transactions with 18% and 10% VAT.

Section 4 and section 6 - the amount of tax for transactions with VAT equal to 0% (in the fourth section - the use of a documented zero rate; in the sixth - not documented).

Section 5 - calculations of the amount of tax deductions that must be declared separately from transactions for the sale of works/services/goods subject to a zero VAT rate.

Section 7 - transactions that are not subject to taxation, are not subject to taxation and were not carried out on the territory of Russia.

Section 8 - reflects information from the purchase book (for the past period).

Section 9 - contains information from the sales book (for the past period).

Section 10 - includes information from the log of sent invoices (for the past period).

Section 11 - contains information from the journal of receipts received (for the past period).

Section 12 - reflects information from invoices that were issued by persons included in the list of clause 5 of Article 173 of the Tax Code of the Russian Federation.

A zero declaration is submitted when there is no movement of funds across accounts. When registering, you must fill out the title page and section 1. The title page is filled out in the same way as when submitting a regular declaration, and in section 1, dashes are placed in the amount columns.

Filing deadlines and penalties

VAT is subject to quarterly payment. According to Federal Law No. 382-FZ dated November 29, 2014, which came into force on January 1, 2015, the reporting period was extended by five days. The tax must be paid every three months following the reporting quarter, until the 25th day of each of the 3 months:

• until April 25 - first quarter;
• until July 25 - second quarter;
• until October 25 - third quarter;
• until January 25 - fourth quarter.

The deadline may be postponed due to weekends or holidays. Since the changes have come into force, the declaration for the fourth quarter of 2014 can be submitted until 01/26/2015 (01/25/2015 is a day off, Sunday). If a VAT declaration is not submitted within the prescribed period, a fine is imposed equal to 5 percent of the unpaid amount of tax, which is subject to payment (or additional payment) in accordance with the declaration, for each month (full or incomplete), starting from the day that was established for its filing. The fine cannot be more than 30%, nor can it be less than 1,000 rubles.

How to fill out a VAT return in 1C in 2015.

Step-by-step instructions for filling out a VAT return in 2017.18 reflect the content of 12 sections of the established form, which is submitted electronically at the place of registration of the taxpayer.

It contains information about taxable objects, income, expenses and other operations that affect the calculation of the tax contribution.

Section 8 contains information from the purchase book and accepted invoices, the deduction for which relates to the reporting period.

Section 9 records information from the sales ledger and issued invoices.

The final part of the VAT return

To submit your VAT return in 2017, you will also need to complete the final sections.

They are intended for intermediaries, developers, freight forwarders and are filled out by companies working in the interests of another enterprise.

They are filled in in the following cases:

• when concluding a commission agreement or agency agreement;
• when concluding a transport expedition agreement, when only remuneration is taken into account in the income item subject to taxation;
• when performing duties related to construction.

Section 10 contains information from the first part of the invoice journal. Section 11 is based on the second part.

Important: in 2017/18, when filling out the VAT return, you will need to indicate new OKVED codes.

The VAT return for 2017/18 is submitted electronically. The approved form consists of 12 sections.

It is submitted to the tax office where the taxpayer is registered.

If it is necessary to attach additional documents to the declaration, they should also be attached in electronic format.

The document reflects information about objects subject to taxation and other data that serves as the basis for calculating tax.

Correct preparation of tax reporting documents is always a pressing issue, requiring lengthy detailed study. According to the Tax Code of the Russian Federation, a VAT return is submitted within 25 days after the end date of the reporting period. Please note that it is submitted quarterly.

Declarations are drawn up and submitted by tax entities - legal entities/individual entrepreneurs, if they are VAT payers, or tax agents for VAT (Article , Tax Code of the Russian Federation).

If during the period under review the business entity did not carry out transactions required for declaration, then it does not have to submit a declaration. Must be done additional condition— there are no operations on the movement of funds in existing accounts and in the cash register of the tax entity. If there was a movement of the subject’s cash flows, then a “zero” is filed for the period taken into account.

Reporting is submitted to the Federal Tax Service in electronic format. From this moment on, paper declarations are accepted only from the tax agents themselves, and only if the last VAT defaulters do not provide intermediary services and do not issue invoices.

Filling procedure

Standard declaration includes title page and 12 sections approved by the Federal Tax Service. For different types of activities and legal status of the tax entity, filling out sections of the declaration will be different. The procedure for filling out the declaration must be strictly followed and in accordance with the current requirements of the Federal Tax Service.

The declaration is formed from the information specified in the “primary” documents and the accounting values ​​of the business entity: invoices and their accounting journals, accounting certificates, ratios of tax and accounting indicators, books of income and expense transactions.

The declaration must contain a title page and the standard form of section 1. The forms of sections 2 to 12 are included as business transactions are reflected in them.

Title page and general information

In the term “Tax period” the coding is “23”; in case of liquidation of a company or reorganization of a tax entity, the coding is “55”.

We fill out the column “Adjustment number” as follows: if the declaration for the reporting period is submitted for the first time - code “0—”, if we submit the first clarification - “1-”, the second clarification - “2-”.

The OKVED code is entered according to the OKVED classification OK 029-2014.

Federal Tax Service Inspectorate code – you must indicate the code of the territorial Federal Tax Service Inspectorate.

Taxpayer name – we indicate the name in full according to the issued certificate.

Section 1

First, let's define the special cases of filling out the declaration.

Section 1 is submitted with dashes and Section 7 is submitted by tax entities-VAT payers whose activities:

• which is not subject to VAT calculation;
• which is not subject to VAT;
• is not subject to taxation;4
• is conducted outside the Russian Federation;
• such a format in which funds are spent on future obligations, the duration of which is more than six months, designated by the Government of the Russian Federation.

Section 1 is submitted with dashes, information is entered into section 2 by agents:

• VAT payers, if there were only business transactions listed in Art. 161 Tax Code of the Russian Federation;
• who are not payers of VAT on the simplified tax system, UTII, PSN, Unified Agricultural Tax;
• which are exempt from VAT.

Section 1 is submitted with dashes; sections 2 and 7 are completed by those tax agents who:

• activities are not subject to taxation;
• activities are exempt from taxation;
• carry out only business operations specified in Art. 161 Tax Code of the Russian Federation.

In standard order, section 1 is completely filled out:

• entities on UTII, simplified taxation system, unified agricultural tax, PSN, charging VAT to their clients, in the absence of the above-mentioned exceptional transactions;
• entities that are exempt from paying taxes, but charge VAT to their customers in the absence of the above-mentioned business operations.

Section 1 indicates the amounts that are subject to deduction to the budget, or the amount of tax to be reimbursed for the accounting period in question. It is better to fill out this section last, because... it provides a summary of all other subsections.

Lines 030-040 indicate the amounts of funds required for transfer to the budget.

If the invoice was not issued by a VAT payer, the tax amount is recorded in line 030, and is not indicated in section 3. The amount of accrued tax is not taken into account when preparing the values ​​of lines 040 and 050.

In line 040 we write the final result of comparing the information from sections 3, 4, 5 and 6, if the numbers are greater than or equal to zero:

Line 050 records the amount of VAT to be reimbursed for the reporting period if the calculation result is less than zero:

(page 200 section 3 + page 130 section 4 + page 160 section 6) – (page 210 section 3 + page 120 section 4 + page 080 section 5 + page 090 section 5 + page 170 section 6)

Lines 060-080 are included in the report if investment partnership agreements were concluded; other tax entities enter dashes.

Section 2

It is included in the report only by tax agents, and for each counterparty - a citizen of a foreign state separately, and for each lessor or counterparty-seller, it is also calculated separately.

Section 3

The section is presented by tax entities that had business transactions with VAT. Sales with interest rates of 10%, 18% and estimated rates are provided here.

In lines 080 and 100, it is necessary to indicate the amounts of input tax that have already actually been paid and have previously been accepted for deduction.

Section 4

The section is filled out by tax entities that have transactions with a 0% VAT rate and have documented this.

Section 5

Filled out by tax subjects who have the right to include VAT payable in tax deductions, or who have the right to use the 0% VAT rate in the reporting period under review.

Section 6

Filled out by entities that previously did not provide the necessary documents on time, but justified their right to use the VAT rate 0% .

Section 7

Filled out by tax subjects who submit Section 1 with dashes. If the transactions of the tax entity were not subject to tax or were exempt from it, columns 2-4 are filled in. If the entity’s business operations do not include VAT or are implemented outside the Russian Federation, only column 2 is filled in.

Column 3 for business transactions for which there is no VAT indicates the cost of services/goods/work received, and for those subject to VAT, the cost of the same categories received from VAT evaders.

Column 4 shows the amount of tax deductions paid upon import.

In line 010 - the amounts of advances paid for the expected future unloading of goods/performance of work/services, with cycles of more than six months and determined by the legislative acts of the Russian Federation.

Section 8

Compiled if deductions were previously indicated in section 3. The data in the final line of this section must correspond to the figures recorded in line 190 of section 3. Appendix 1 is filled out if there are adjustments in the purchase book after the end of the accounting period.

Section 9

The section is based on sales book results. The data on lines 230-280 coincides with the results of the sales ledger. The control line of the section corresponds to the value of line 110 of section 3. The application is filled out only if there are replacements in the sales book.

Section 10

The section is included in the report if the tax entity issued invoices for the accounting period, carried out business operations in the interests of third parties, under commission or agency agreements, transport expedition agreements, the following categories: VAT taxpayers, entities that are exempt from fulfilling tax obligations, tax agents - VAT defaulters.

Section 11

The section is completed if the tax entity received invoices in the accounting period, carried out business transactions in the interests of third parties under transport expedition, commission or agency agreements from persons - VAT taxpayers, tax payers but exempt from tax obligations, tax agents - VAT defaulters.

Section 12

The section is included in the report if the client was issued invoices with VAT in the accounting period:

• taxpayers exempt from VAT;
• taxpayers on whose business operations VAT is not charged;
• the person is not a VAT payer.

Conclusion

The legislation of the Russian Federation is subject to constant reforms, which you barely have time to track, so you must always carefully monitor innovations.

As a rule, all filing deadlines and tax reporting forms are clearly stated in the Tax Code of the Russian Federation and other regulatory documents, therefore, to avoid various misunderstandings and to avoid accidentally running into penalties, you must always adhere to them.

It is better to submit all reports on time, and then make adjustments if, at the end of the reporting period, there are some unresolved issues with business operations or the provided primary documents.

Filling out a VAT return is necessary at the end of each quarter in accordance with the form attached to the Order of the Federal Tax Service No. ММВ-7-3/558@ dated October 29. 2014 For added tax payers, an exclusively electronic form for submitting a declaration is provided. If a company files a paper report, it will not be considered filed.

Filing a declaration. Deadlines. Fines

At the end of the quarter, that is, 4 times a year, you need to fill out a VAT return and submit it to the tax office.

The deadline for submission is the 25th day of the 1st month following the reporting quarter.

If a company does not submit VAT reports on time, does not submit them at all, or submits them in paper form, then the tax office will impose a minimum fine of 1,000 rubles; if, in addition, the tax is not transferred on time, then the fine will increase to 5% of the debt for each month of delay. This amount is limited to 30% of the debt.

If activities subject to VAT were not carried out in the past quarter, and there were no deductions, then a zero declaration is submitted; its failure to submit also serves as the basis for penalties in the minimum amount of 1000 rubles.

The declaration must be submitted to the Federal Tax Service at the end of the quarter:

1. Companies that are not payers, but generate VAT invoices.

Filling out a VAT return. Sections

The form includes a title page and twelve sections, some of which are supplemented by appendices. Depending on the situation, certain declaration sheets must be filled out.

For a company on a common system operating without intermediaries, you must fill out:

• Front page;
• 1st section
• 3rd section (excluding applications)
• 8th section
• 9th section

When are the remaining sections due:

• 2nd – to reflect the added tax calculated by the tax agent;
• Appendix 1 to 3 – to reflect data on the restoration of the added tax in relation to real estate used in transactions without VAT;
• Appendix 2 to 3 – filled out only by foreign persons;
• From 4th to 6th – in the presence of export operations;
• 7th – in the presence of transactions for which VAT was not calculated;
• Appendix 1 to sections 8 and 9 - when compiling additional sheets for sales and purchase books;
• 10th – for intermediaries generating invoices;
• 11th – for intermediaries receiving invoices;
• 12th – when generating an invoice for transactions not subject to added tax.

VAT declaration: instructions for filling out

Entering data into the title page:

• When submitting the declaration for the first time, “0–” is entered in the “Adjustment No.” field; when subsequent clarifications are submitted, the serial adjustment number is entered “1–,” “2–,” “3–,” etc.;
• The period code is taken from the 2nd Appendix to the Filling Procedure (21, 22, 23, 24 for four quarters, respectively);
• The code for the place of presentation is taken from the 3rd appendix to the Order

• The company name or full name of the individual entrepreneur is entered in accordance with the documentation;
• Information about reorganization is reflected if it exists in the specified quarter;
• In the section on confirming the accuracy of information, the data of the person filling out the declaration is entered (the head of the company or its representative, in the second case, indicate the details of the document for the representation of interests).

First section

Data is entered based on the completed other sections of the declaration; this sheet is formed last and shows the total amounts of added tax to be paid or reimbursed.

Fields to fill:

• 001 – OKTMO in accordance with the territorial location of the company;
• 002 – KBK established by the legislation of the Russian Federation;
• 003 – the amount of VAT for payment by persons who do not have such an obligation, but despite this, have generated invoices, and who also carry out operations exempt from the type of tax in question;
• 004 – the amount of VAT to be transferred according to the specified BCC, calculated by payers in section. 3-6;
• 050 – VAT amount subject to refund or offset (deductions);
• 060, 070, 080 – intended for participants of the investment partnership.

Second section

Information about the added tax payable on transactions of tax agents is reflected, indicating the territorial code OKTMO and KBK for transferring the amount of VAT.

For each person on whose behalf a tax agent acts, you must fill out this sheet, reflecting information about him, as well as the amount of tax to be transferred.

Third section

The tax base and VAT are directly calculated at various rates. This excludes export transactions and is not subject to added tax. The data to be filled out is taken from sections 8 and 9.

Filling out the sections:

• 010-040 – the cost of sales subject to added tax at various rates, indicating the corresponding amount of VAT;
• 050 – cost of the sold enterprise and VAT;
• 060 – cost of construction work for own needs and the corresponding tax;
• 070 – advances received and tax on them;
• 080 – VAT for recovery (from advances – in field 090, for transactions taxed at a rate of 0% – in field 100);
• 105-109 – independent adjustment of the base and tax due to discrepancy between prices and market prices;
• 110 – VAT, calculated as the amount of tax payable minus the restored values ​​(calculation is carried out on the basis of the completed points above);
• 120-180 – tax deductions for various transactions;
• 190 – total amount of added tax to be reimbursed (sum of values ​​from fields 120-180);
• 200 – the result of the difference between the values ​​from fields 190 and 110, if it is positive (to be enumerated);
• 210 – the result of the difference between the values ​​from fields 190 and 110, if it is negative (the VAT amount is subject to refund).

Fourth, fifth and sixth sections

When performing operations at a 0% VAT rate, you should enter data in these sections. In the fourth section, for each transaction that meets these conditions, you should indicate the tax base, deductions and recovery tax. Section 5 calculates the amounts of deductions for such operations.

If a company fills out section 5 of the declaration, then it should be prepared to document the legality of using such a rate. For those operations that cannot be confirmed by documentation, section 6 is filled out.

Seventh section

This sheet is intended to sequentially reflect the following operations:

• Exempt from tax;
• Not related to objects of taxation;
• Sold outside the Russian Federation;
• Advances for goods, works, services, the production cycle of which exceeds 6 months.

If there is at least one such transaction in a quarter, this section should be completed. If apart from this there were no other operations, then in addition to the seventh section, you only need to prepare the title page and the 1st section. (Dashes are placed in fields 030-080).

Operations are grouped by codes, the numbers of which are in the first appendix to the Procedure.

For transactions exempt from VAT, not only the cost of sales is given, but also the cost of the goods and materials purchased for this purpose and the work. The last column highlights the “input” tax that is not refundable.

Eighth section

Each invoice is reflected on a separate sheet of the eighth section in fields 001-180, the data is taken from the main sheets of the purchase book:

Section 8 field declaration	Field Contents	Graph from the purchase book
001	A dash is placed on the first submission (when specifying, either 0 is placed if changes need to be made to the section, or 1 if changes are not needed)	–
005	Invoice entry no.	1
010	Operation code	2
020, 030	No. and date of s/f	3
040, 050	No. and date of correction, if the s/f has changed	–
060, 070	No. and date of the adjustment document, if the original document was adjusted	–
080, 090	No. and date of amendments made to the CSF	–
100, 110	Payment number and date (relevant for advances)	7
120	Date of acceptance for accounting of inventory items	8
130	INN and checkpoint of the seller	10
170	Total cost for s/f	15
180	Relevant VAT	16

After all invoices from the purchase book have been transferred to this section, field 190 is filled in on the last sheet, which reflects the total amount of VAT deduction for the entire book for the quarter.

Appendix 1 to Section 8

Filled out if an additional sheet was issued for the purchase book to make clarifications on received invoices.

Ninth section

Data on invoices reflected for the quarter in the sales book are filled in in a similar way. For each individual document, a personal sheet is filled out:

Field of the 9th section of the declaration	Field Contents	Graph from the sales book
001	The field is not filled in upon first submission (when specified, either 0 or 1 is entered).	–
005	No. of entry about s/f in the sales book	1
010	Operation code	2
020, 030	No. and date of s/f	3
100	INN, checkpoint of the buyer	8
120, 130	Payment number and date are relevant for advance payments	11
160	Total cost including VAT for s/f	13b
170	Cost without tax, corresponding to the rate of 18%	14
180	Cost excluding tax corresponding to 10% rate	15
200	VAT 18%	17
210	VAT 10%	18

On the sheet where the data on the last issued invoice will be reflected, fill in the following fields:

• 230, 240 – total cost from columns 14, 15 of the sales book from the “total” field;
• 260, 270 – the corresponding final VAT from columns 17, 18 of the sales book from the “total” field.

Appendix 1 to the ninth section

The application must be completed if an additional sheet has been generated for the sales book to reflect clarifications on issued invoices.

Tenth and eleventh sections

Filled out by intermediaries based on data from the journal of issued and received invoices, respectively (transactions under commission, agency, transport expedition agreements).

Filling out sections is identical to 8th and 9th.

An example of filling out a VAT return for the 1st quarter of 2016.

Alpha LLC is a VAT payer. 1st quarter operations.