To avoid additional filing of documents confirming transactions with zero VAT, the tax deductions of Section No. 5 of the declaration indicate all transactions carried out with zero VAT.
Section No. 6 contains information on all transactions performed that do not have the status of taxable at zero VAT. If such operations were not carried out during the specified period, the 6th section does not need to be filled out.
Section No. 7 is filled out by organizations that had at least one transaction during the tax period:
transaction exempt from VAT under Art. 149 of the Tax Code of the Russian Federation;
an operation for the sale of GWS, the place of sale of which the territory of the Russian Federation is not recognized;
in line 010 sec. 7 - reflects the receipt of an advance payment for the supply of goods (works, services) with a long production cycle according to the List approved by the Government of the Russian Federation;
in each of the lines. 7, transactions that are not subject to VAT and related to one code are reflected in total.
In section No. 8, on line 150 "Registration number of the customs declaration", the "Number of the customs declaration" is indicated.
In section No. 9, the number of the customs declaration is now reflected Germany WhatsApp Number List in the new line 035 "Registration number of the customs declaration". This line is not filled in by organizations that sell imported goods or export products.
Sections No. 10 and No. 11 are filled in in case of issuing and (or) receiving invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements, as well as when performing the functions of a developer.
Section No. 12 is filled out only if an invoice has been issued to the buyer with the allocation of the amount of tax by the following persons:
taxpayers released from the performance of taxpayer obligations related to the calculation and payment of value added tax;
taxpayers when shipping goods (works, services), transactions for the sale of which are not subject to value added tax;
persons who are not taxpayers of value added tax.
In fields that are not filled in (in the absence of data), a dash is put.
To check the correctness of filling out the VAT return for the 3rd quarter of 2017, use the special control ratios for this reporting form. They are enshrined in the Appendix to the letter of the Federal Tax Service of Russia dated March 23, 2015 No. GD-4-3 / 4550 and are attached as a separate file at the link .
Start writing your report now! Penalties apply for late filing of tax returns. If the VAT reporting is not submitted or submitted, but late - the amount of the fine is 5% of the amount that the organization did not pay on time according to the declaration, for each full or incomplete month that has passed from the last day of filing the declaration, and until the day when the organization actually sent it.
The law establishes the minimum and maximum limits for fines:
the minimum fine is 1000 rubles.
the maximum penalty cannot exceed 30% of the tax amount not paid on time on a late declaration.
In addition, according to paragraph 3 of Art. 76 of the Tax Code of the Russian Federation, the tax inspectorate has the right to seize and suspend operations on all bank accounts of the organization 10 working days after the deadline for filing the declaration.
If you deliberately "left" the payment of tax, the Federal Tax Service may apply a sanction in the amount of 40% of the arrears. You can learn more about the amount of the fine in 243-FZ of 07/03/16. If you do not have time to submit the form on time, you can submit a primary one with a zero amount, and then send a corrective VAT return for the full amount. This technique will save you from a fine, although tax inspectors will have to give explanations for your “forgetfulness”.
Recall that you can easily prepare and submit VAT returns using the My Business online service - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves.