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Question

I had this question when filling out tax return according to VAT for the 2nd quarter of 2015. The main activity of our enterprise is the cultivation of grain crops, soybeans and sunflowers. Implementation is carried out by legal entities. individuals and individual entrepreneurs. In addition, we sell grain and grain waste to the population. When selling, we do not ask for a passport or TIN from individuals. When filling out a VAT return, namely data from the sales book, the program requests the buyer’s TIN. According to legal There are no questions for individuals and individual entrepreneurs, because We collect a full package of documents for them. Is it possible for a private person to enter zeros instead of TIN or, for example, 636200000000. Will this be considered an error? Is this verified? The company is a VAT payer and applies the general taxation regime. Previously, tax authorities did not have any questions during desk audits of VAT. In the sales book, we put a dash in the TIN column for private individuals. Mostly, the buyers of grain waste are residents of our village, pensioners who have not been assigned a Taxpayer Identification Number (TIN).

Answer

Apparently, we are talking about filling out section 9 of the VAT return. It must be completed on the basis of the information reflected in the relevant columns of the sales book (clause 47.4 of the Procedure for filling out a VAT return, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@).

In the VAT return, the buyer’s INN is indicated in line 100 of section 9. The data in this line is transferred from column 8 of the sales book.

In turn, this column of the sales book is filled out on the basis of the data specified in the invoice (subclause “l” of clause 7 of the Rules for maintaining the sales book used in VAT calculations, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137).

The general rule used when filling out invoices, books of purchases and sales, declarations and other similar documents is this: if one or another indicator is missing, a dash is placed. This means that if the buyer does not have a TIN, a dash is placed in the corresponding line of the invoice. Then a dash is placed in column 8 of the sales book and then transferred to line 100 of section 9 of the VAT return.

If the buyer does not have a TIN in section 9 of the VAT return, it is advisable to put dashes, not zeros, and certainly not an “artificial” TIN like 636200000000.

Rationale

1. Clause 47.4 of the Procedure for filling out the VAT return, approved. by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@:

Column 3 on lines 010 - 220 reflects the data indicated, respectively, in columns 2 - 8, 10 - 19 of the sales book. Indicators on lines 010 - 220 are filled out in a manner similar to the procedure for filling out indicators in columns 2-8, 10-19 of the sales book, established by Section II of the Rules for maintaining the sales book used in calculations of value added tax, approved by the Decree of the Government of the Russian Federation of December 26 2011 N 1137.

2. Subparagraph “l” of paragraph 7 of the Rules for maintaining the sales book used in VAT calculations, approved. by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137:

k) in column 8 - taxpayer identification number and reason code for registering the taxpayer-buyer according to the invoice.

3. You can read more about the procedure for filling out the new VAT return form and the recommendations of tax authorities in several articles recently published in our magazine:

— “The Federal Tax Service of Russia in Moscow informs about changes in the form of the VAT declaration and the procedure for its submission” // RNA, 2015, No. 1-2;

— “We are preparing a VAT return for the first quarter of 2015, taking into account the latest changes” // RNA, 2015, No. 9.

A new organization - LLC - arises from the moment of state registration. And at this moment the old company ceases to exist (is considered reorganized) (clause 4 of article 57 of the Civil Code of the Russian Federation, clause 1 of article 16 of the Law of 08.08.2001 No. 129-FZ).

The new LLC is also assigned a new TIN (letter of the Ministry of Finance of the Russian Federation dated May 12, 2010 No. 03-02-07/1-232).

Since the reorganization took place in the fourth quarter of 2017, the successor (LLC) must submit a declaration for this period, and it indicates all transactions (taxable and non-taxable) carried out not only by him (that is, the new legal entity - LLC), but also by the operations of the reorganized companies (JSC).

Accordingly, the declaration for the fourth quarter of 2017 is submitted by the legal successor to the Federal Tax Service at the place of its registration. Such a declaration will indicate the TIN of the legal successor - LLC (including the title page).

The VAT declaration must be completed as follows:

1. The declaration consists of a title page and 12 sections. In general, the title page and section 1 of the declaration are submitted by all taxpayers (tax agents).

2. Sections 2-12, as well as appendices to sections 3, 8 and 9, are included in the declaration only when taxpayers carry out relevant transactions.

3. In the declaration for the fourth quarter of 2017, the legal successor must reflect sales transactions that are reflected in the accounting of both the CJSC and the LLC.

Information from the sales book must be transferred to section 9 of the declaration. The number of sheets in section 9 (which consists of two pages) must correspond to the number of entries in the sales book for the fourth quarter of 2017.
This section also has an application “Information from additional sheets of the sales book”. Fill it out in cases where changes are made to the sales book for the past tax period.

4. Section 8 is completed based on the information reflected in the purchase book. That is, this section must be completed if the right to deductions arises in the fourth quarter of 2017.

In column 3 on line 001, when submitting the primary VAT return, you must put a dash. Numerical indicators in this line appear only when presenting a “clarification”. There may be two options here. Thus, 0 is indicated in this line if information under Section 8 was not provided in the previously submitted declaration, or if errors (distortions) were identified in this information and had to be replaced. The indicator for line 001 is 1, if the information provided earlier remains relevant. In this case, dashes are placed in all other lines of this section. Note that, regardless of how many times you have to fill out section 8, which consists of two sheets, the indicator on line 001 of section 8 of the “clarification” is entered once - on the first completed page of this section.

Section 8 must be completed according to the number of entries in the purchase book for the tax period (for example, if there are 20 entries in the purchase book, then you need to fill out 40 pages of section 8, etc.).

Line 005 of Section 8 indicates the serial number of the corresponding entry in the purchase book. And data from columns 2-8, 10, 12-16 of the purchase book is transferred to lines 010-180. Line 190 indicates the total amount of VAT deduction. It must coincide with the value of the “Total” line of the purchase book and must also be indicated in rubles and kopecks. Line 190 is filled in only on the last page of section 8, and on the remaining pages in this line you need to put dashes.

In case of non-compilation of invoices, the sales book may be recorded source documents, confirming the completion of transactions, or other documents (for example, an accounting statement-calculation) containing summary (consolidated) data on the specified transactions performed during the calendar month (quarter).

The Appendix “Information from additional sheets of the purchase book” to Section 8 is filled out in cases where changes are made to the purchase book after the expiration of the tax period for which the declaration is submitted. That is, as a rule, this application is generated upon submission of an updated declaration.

With regard to invoices received by the CJSC before the date of conversion (from 10/01/2017 to 12/14/2017), the following should be noted.

During this period, the CJSC received invoices that indicated the old Taxpayer Identification Number (TIN of the CJSC).

LLC is the legal successor of the old CJSC. Therefore, the amounts of “input” VAT presented to the CJSC and/or paid by it when purchasing/importing goods can be deducted by the LLC, but only if the CJSC has not previously claimed the same amounts for deduction.

In the purchase book, it is necessary to register invoices issued by suppliers to the CJSC. This data is then transferred to the VAT return. The right to such a deduction in this situation is directly enshrined in clause 5 of Art. 162.1 Tax Code of the Russian Federation.

Please note that the organization must have documents (copies thereof) confirming the payment of VAT amounts to sellers when purchasing goods, works, and services. This could be done either by a reorganized company (CJSC) or an LLC as its legal successor.

The VAT return is submitted by each tax agent before the 25th day of the month following the reporting period. In this case, the reporting period is a quarter. The declaration must be submitted by the tax agent in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation). There is an exception to this. Thus, tax defaulters or taxpayers exempt from paying it who have become tax agents can submit a declaration on paper (letter of the Federal Tax Service dated January 30, 2015 No. OA-4-17/1350@).

You can find out who is the VAT tax agent from the article“Who is recognized as a tax agent for VAT (responsibilities, nuances)” .

The VAT return is submitted on a form approved by the Federal Tax Service by order No. ММВ-7-3/558@ dated October 29, 2014, the report for the 1st quarter of 2019 is as amended by the Federal Tax Service order No. SA-7-3/853@ dated December 28, 2018 .

You can find out what changed in the 1st quarter report in this article.

The declaration is submitted by the tax agent to the Federal Tax Service at its registered address. On title page declarations in the line “At location (accounting)”, tax agents, if they apply VAT exemption or work under a special regime, indicate code 231, in other cases they enter code 214 in this line.

Rules for filling out section 2

In 2019, the order in which information is displayed in section 2 of the declaration has not changed. According to clause 36 of the procedure for filling out a VAT tax return, section 2 is completed by the tax agent for each of the counterparties, which is:

• a foreign person is a non-taxpayer,
• a foreign person registered with the tax authority in accordance with clause 4.6 of Art. 83 of the Tax Code of the Russian Federation and providing services individuals electronic,
• lessor from among municipal and government agencies,
• seller of state property.

Moreover, the information cannot be spread over several pages in the context of various contracts for one counterparty.

It will be useful to read the article “Who is the VAT payer?” .

When selling confiscated property, ownerless property, etc., information is also reflected by the tax agent on one page of the 2nd section. But tax agents-shipowners who did not manage to register the vessel within 45 days fill out this section for each vessel.

Section 2 contains information about the amount of VAT payable according to information tax agent in the context of counterparties, highlighting KBK. At the top of the form of the 2nd section, the tax agent codes (KPP and TIN), as well as the serial number of the page, must be indicated.

Line by line instructions for filling

In line 010, the checkpoint of the division of a foreign entity that is registered for tax purposes in Russia is filled in. Lines 020-030 contain the data (name and TIN, if available) of foreign entities - tax evaders, lessors from among state and municipal authorities and sellers of state property. In line 040 the KBK is entered, 050 - the OKTMO code of the tax agent submitting the report. The amount of tax payable is reflected in line 060 and the transaction code in line 070.

According to clause 37.8 of the Procedure for filling out the declaration, the amount of VAT payable is determined taking into account indicators for shipment (080) and receipt of partial or full advance payment (090) by tax agents, which are (clauses 4-5 of Article 161 of the Tax Code of the Russian Federation):

• intermediaries selling goods, works or services (except for services in electronic form) from foreign sellers in the Russian Federation;
• sellers of confiscated property by court decision, as well as sellers of ownerless valuables and treasures.

In this case, the amount of tax payable, displayed in line 060, will be calculated using the formula: line 080 + line 090 - line 100.

Results

The tax agent should not have any particular difficulties filling out section 2 of the VAT return, since new form In the declaration, all the lines necessary to fill out are signed quite clearly. The only thing that should be taken into account: for each counterparty (a non-taxpaying foreigner or a foreigner registered with the tax authority in accordance with clause 4.6 of Article 83 of the Tax Code of the Russian Federation and providing services to individuals electronically, a state/municipal lessor, a seller of state property) you must fill out a separate page of section 2.

How to check your VAT return by amount

Most of the tax authorities' complaints are caused by inconsistencies in the amounts in the declaration.

There are several ways to check the amounts indicated in the VAT return. Two of them are the most frequently recommended:

1. Checking data on the accounting registers generated for the period: balance sheet (SAS) and analysis of account 68.2;
2. Check in report control ratios(KS), approved by the Federal Tax Service of the Russian Federation (attachment to the letter of the Federal Tax Service of the Russian Federation dated March 23, 2015 No. GD-4-3/4550@, additional letter of the Federal Tax Service of the Russian Federation dated April 6, 2017 No. SD-4-3/6467@).

Let's take a closer look at both methods.

Checking turnover information

Although the courts have repeatedly confirmed that accounting registers are not tax registers and that tax authorities, with their desk checks should not rely on them and demand them from taxpayers; for an accountant, the simplest and proven method for checking a VAT return for years is reconciliation of information with the SALT for the corresponding period.

Data from accounting registers, with correct accounting and tax accounting, give the values ​​​​indicated in the report.

How to check the VAT return on turnover? Check the SALT figures for the accounts:

• 90 and 91 - sales volume at specific tax rates;
• 60, 62 and 76 - amounts of advances and VAT on them;
• 19 - amounts of deductions;
• 68.2 - all amounts that take part in the calculation and give the final result.

So, you have filled out your VAT return - how to check? At simple VAT 18% (from 01/01/2019 - 20%) check the report line data using the following formulas:

Table 1

Checking data on account analysis 68.2

Generate an analysis of account 68.2 (VAT sub-account). By debit, this report shows VAT deductible and transferred to the budget, by credit - the amount of calculated VAT. Use table 2 with explanations for the analysis of account 68.2 according to the applicable lines in section 3 of the declaration:

table 2

See Table 3 for specific clarifications:

Don't know your rights?

Table 3

Reconciliation of the declaration against control ratios

Control ratios (CRs) for checking declarations by tax authorities have been published, and they also need to be used during verification.

The number of formulas used from the Tax Code depends on the status of the taxpayer and the nature of the transactions.

Table 4

So that the tax inspector has fewer questions when checking the VAT return and does not need to make a requirement to provide explanations for discrepancies, it is better to check the report before sending it to the tax office.

The article suggests the most common methods of data verification:

• on accounting registers: balance sheet and account analysis 68.2;
• according to the Constitutional Code, with the help of which tax authorities carry out electronic control of the correctness of filling out the VAT return submitted by you.

Line 060 - tax payable.

Line 070 —operation code from Appendix No. 1 to the Procedure. Fill in the companies specified in Art. 161 Tax Code of the Russian Federation.

Companies selling and intermediaries involved in settlements with a foreigner (clauses 4 and 5 of Article 161 of the Tax Code of the Russian Federation) fill out the following lines. These indicators are taken into account in the line 060 (page 060 = page 080 + page 090 - page 100):

Line 080 — the amount of tax on goods shipped during a given tax period (work performed, services rendered, property rights transferred);

Line 090 - the amount of tax on payment, partial payment received in the specified tax period, on account of the upcoming shipment of goods (performance of work, provision of services, transfer of property rights).

080 090 wraps to line 060 .

If there is no tax amount on the line 090 tax amount, amount from line 080 wraps to line 060 .

Line 100 - the amount of tax on advances upon sale against this payment.