VAT explanation. The structure of the explanations for the VAT declaration. Algorithm for determining the volume of documents required during a desk audit

VAT taxpayers submit a declaration for this tax in electronic form (clause 5, article 174 of the Tax Code of the Russian Federation). If a request to submit documents (information) is received from the tax authority, it must be fulfilled within 5 working days from the date of receipt of such a request or within the same period the tax inspectorate must be informed about the absence of the requested documents or information (clause 5 of article 93.1 of the Tax Code of the Russian Federation). Moreover, from 01.01.2017, the taxpayer must submit explanations only in electronic form (clause 3 of article 88 of the Tax Code of the Russian Federation, Order of the Federal Tax Service dated 12.16.2016 No. ММВ-7-15 / [email protected]). At the same time, an electronic response to a VAT claim, containing explanations for the VAT declaration, should only be formalized. In an unformalized form, you can send only additional information to the already submitted formalized explanations, if the tax authority or the taxpayer deems their presentation necessary.

What response to the requirement of the Federal Tax Service is considered formalized

A formalized response to the requirement of the Federal Tax Service is considered to be a response containing documents in XML format. In this format, documents can be generated, for example, when using an accounting program.

The list of documents that can be submitted to the tax office in the format of an xml file is as follows (Table 4.8 to the Order of the Federal Tax Service dated 06/29/2012 No. ММВ-7-6 / [email protected]):

• invoice;
• Book of purchases;
• sales book;
• log of received and issued invoices;
• additional sheet of the Purchase Book;
• additional sheet of the Sales Book;
• consignment note (TORG-12);
• document on the transfer of goods in trading operations;
• document on the transfer of the results of work (on the provision of services);
• an invoice and a document on the shipment of goods (performance of work), transfer of property rights (document on the provision of services), including an invoice;
• corrective invoice and a document on changes in the value of shipped goods (work performed, services rendered), transferred property rights, including a corrective invoice;
• response to a request for clarification.

Non-formalized documents in addition to the response to the requirement of the Federal Tax Service

The tax department allows you to send documents in electronic form and in a different format. Unformalized documents attached to the tax response for VAT include documents in the form of scanned images in tif, jpg, pdf or pgn format.

In the form of a scan via the TCS, you can send such documents (Table 4.9 to the Order of the Federal Tax Service dated 06/29/2012 No. ММВ-7-6 / [email protected]):

• invoice;
• consignment note;
• act of acceptance and delivery of works (services);
• cargo customs declaration/transit declaration;
• additional sheet to the cargo customs declaration/transit declaration;
• specification (calculation, calculation) of the price (cost);
• consignment note (TORG-12);
• addition to the contract;
• agreement (agreement, contract);
• corrective invoice;
• R&D report.

The taxpayer is not entitled to send other documents in the form of scanned copies to the tax office (

An amended VAT return must be submitted if errors are identified that led to an understatement of the tax or an overestimation of its amount accrued for reimbursement. Filing an amended VAT return in other cases is the right of the taxpayer, and not his obligation. We will tell you how to make and submit a clarification.

Submission to the IFTS of an updated or corrective VAT return allows the taxpayer to correct errors made in the previously submitted version of this document. If an underestimation of the accrued tax amount is revealed, the submission of an updated VAT return is mandatory (clause 1, article 81 of the Tax Code of the Russian Federation). Correction of the VAT return, in which the tax amount was overestimated, is not required by law, but the taxpayer is interested in it himself.

The tax inspectorate, when conducting a desk audit initiated due to the submission of an updated VAT return that reduces the amount of tax payable, has the right to request clarifications from the taxpayer (clause 3 of article 88 of the Tax Code of the Russian Federation). Explanations (or calculation) must contain the rationale for the changes made to the revised VAT return, and the taxpayer must provide them within 5 days after receiving such a request.

If an adjustment VAT return is submitted 2 years after the end of the reporting period in order to make corrections, then in accordance with clause 8.3 of Art. 88 of the Tax Code of the Russian Federation, the tax authority may request from the taxpayer not only clarifications on the revised VAT return, but also primary documents and analytical registers.

The submission of an amended VAT return, as a rule, entails the request for clarifications (or vice versa, the clarification itself serves as a response to the requirement of the tax authorities). Since 2017, the IFTS has accepted such explanations only in electronic form (clause 3, article 88 of the Tax Code of the Russian Federation). Therefore, the established electronic format of such a submission can also serve as a model for an explanation to the amended VAT return, drawn up on a voluntary basis and submitted at the initiative of the taxpayer simultaneously with the amended declaration.

For information on the consequences of submitting explanations not in electronic form, read the material. “VAT explanations are accepted only in electronic form” .

How to correct a VAT return? How to make a corrective VAT return? If the question arises of how to make a VAT return that clarifies the values ​​​​already submitted, then the answer is simple: you need to draw up a new declaration with the correct amounts. How to fill in an amended VAT return? It is necessary to enter into it all the values ​​in full, and not display only the difference between erroneously submitted and correct ones. Thus, a sample of an amended VAT return is a regular declaration that only contains the correct (refined in comparison with the previously submitted document) figures.

As for tax agents, in the clarification they display information only for those taxpayers for whom errors were found.

A sign of a revised document is a special code (correction number), which must be indicated on the title page in a separate field in the VAT return. The correction number corresponds to the ordinal number of the clarification submitted for the tax period in which the errors were discovered.

Another point that distinguishes the revised VAT return is the indication in it of a sign of relevance in sections 8 and 9. The relevance code in the revised VAT return has 2 meanings (clauses 46.2, 48.2 of the Procedure for filling out, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3/ [email protected]):

• 0 - if in the original version of the declaration sections 8, 9 were not filled out or changes are made to them;
• 1 - if these sections do not require data correction.

Making changes requires filling out the annexes to sections 8, 9. The design features of these sections and annexes to them are described in the letter of the Federal Tax Service of Russia dated March 21, 2016 No. SD-4-3 / [email protected]

Read about common mistakes in filling out the declaration in the article. “Taxmen generalize mistakes: check your VAT return” .

IMPORTANT! The revised declaration is filled out on the form of the form that was valid in the period for which the changes are made (clause 5, article 81 of the Tax Code of the Russian Federation). It should also be taken into account when submitting a clarification, by which it will be possible to judge an overpayment of tax, that the tax authority reimburses the overpaid amount of tax (or makes a set-off) only if three years have not passed since the date of payment of the “excess” tax (clause 7 article 78 of the Tax Code of the Russian Federation).

You can submit a clarification to receive a VAT deduction within 3 years after the goods (works, services, property rights) are registered or imported into Russia (clause 1.1, article 172 of the Tax Code of the Russian Federation).

If corrections are submitted for the period in which the unified (simplified) declaration form was submitted, the regular (full) declaration form should be submitted, but indicate on it that this is a correction. This is done if taxable transactions are indicated, for which information about their absence was submitted earlier (in the reporting period). This norm was explained by the Ministry of Finance of Russia in its letter dated 08.10.2012 No. 03-02-07-1-243.

If the taxpayer has changed the registration address and switched to another IFTS for service, then the clarification is submitted to the new tax office, but the OKTMO (OKATO) code of the former territorial tax service is indicated on the form itself (letter of the Federal Tax Service of the Russian Federation for Moscow dated October 30, 2008 No. 20-12 /101962).

The procedure for submitting clarifications in 2019

How to file an amended VAT return? Is there a deadline for submitting an amended VAT return? Currently, taxpayers have an obligation to submit tax returns electronically. In accordance with paragraph 5 of Art. 174 of the Tax Code of the Russian Federation, declarations submitted on paper instead of the mandatory electronic format are considered not submitted.

These rules also apply to revised declarations (letter of the Federal Tax Service of Russia dated March 20, 2015 No. GD-4-3 / [email protected]). Therefore, in 2019 they are also served in electronic format.

There are no specific deadlines for submitting clarifications. At the same time, it is better to hand it over immediately after identifying the error on your own, since the discovery of this error by the tax authority can lead to a fine.

Consequences of filing a clarification

If the clarification is submitted during the period when the deadline for filing the reporting declaration has not yet expired, then it is considered not clarified, but filed on time (clause 2, article 81 of the Tax Code of the Russian Federation). If the clarifying declaration is submitted after the end of the period allotted for the submission of the report, but before the end of the moment for paying the tax, then the taxpayer can avoid liability if this error was not discovered earlier by the tax authority.

You can avoid liability when submitting clarifications after the deadline for paying tax has expired if:

• prior to the filing of such a clarifying declaration, the tax arrears and penalties on the revised VAT declaration were paid;
• the tax authority did not detect this error if an audit was carried out before the clarification was submitted.

The payment order for the VAT surcharge according to the revised declaration is drawn up in the usual form, indicating in it the period for which the surcharge is made and the type of payment corresponding to the repayment of the debt (ZD instead of TP).

If an amended declaration is submitted at the time of a desk audit on the previous declaration, then the tax authority must stop the audit that has begun (clause 9.1, article 88 of the Tax Code of the Russian Federation). Now a desk audit can be started already upon the fact of submitting a clarification.

For information on whether a violation by the inspection of the deadline for a desk audit can have consequences, read in the publications:

• "How to punish a tax inspector for violating the deadlines for an audit";
• “The inspection tightened the chamber. Is there a chance to reverse the decision? .

In case of submission of clarification and payment of arrears, but non-payment of penalties, a fine is imposed on the taxpayer (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10).

The tax inspectorate may appoint a repeated on-site audit when the taxpayer submits an updated declaration reducing the amount of VAT, after the completion of the previous on-site audit and drawing up an act based on its results (subparagraph 2, clause 10, article 89 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 21, 2009 No. 03 -02-07/2-209 and Resolution of the Presidium of the Supreme Arbitration Court of March 16, 2010 No. 8163/09).

In relation to taxpayers, which are controlled in the form of tax monitoring, when they submit an amended declaration with a decrease in the amount of tax payable, an on-site audit may also be scheduled (subclause 4, clause 5.1, article 89 of the Tax Code of the Russian Federation).

Read more about how an on-site inspection is carried out. "The procedure for conducting an on-site tax audit (nuances)" .

Results

The taxpayer submits an amended declaration in case of detection of errors after the end of the tax period, which led to a decrease / increase in the amount of tax. The clarification is drawn up on the form of the form that was in force in the adjusted period, and is submitted to the Federal Tax Service in electronic format. If, as a result of correcting an error, a tax arrears have formed, then it should be paid off along with the payment of a penalty fee until the time the revised declaration is submitted. And if, when submitting a clarification, an overpayment of tax is formed, the possibility of conducting an on-site audit on it is not excluded. Since 2017, the letter to the amended VAT return (explanations) can only be submitted electronically in the prescribed format.

Based on the results of a desk audit, the taxpayer may receive a request from the inspectorate to clarify any information indicated in the VAT return. From January 1, 2017, it is necessary to respond to such a request only in electronic form. For example, such an opportunity is available in the service for sending reports

To date, the Federal Tax Service has approved electronic formats for three types of requirements for the submission of explanations for VAT (letter of the Federal Tax Service dated April 7, 2015 No. ED-4-15/5752). These are requirements for control ratios, for discrepancies with counterparties and requirements for information not included in the sales book.

Let's look at what each of them includes and how the taxpayer should act if he received such a requirement.

The requirement for clarification on discrepancies has several important features. So, erroneous invoices from several sections of the VAT declaration can get into it at once. As part of a desk audit of one declaration, several requirements of this type may come. Finally, a request for clarification on an invoice is sent to both the buyer and the seller at the same time.

Explanation of information not included in the sales book

The procedure for responding to requirements of this kind is not officially approved, so we have included expert recommendations in this table.

If you receive a request...

…then within six business days you must send a receipt of acceptance of the claim, after which you have five business days to respond to the claim (weekends and public holidays are not counted).

Sanctions

For non-submission or untimely submission of explanations, a fine of 5,000 rubles is provided. Please note that the response to the requirement sent to the inspection in paper form is considered not submitted (Article 88 of the Federal Law of 01.05.2016 No. 130-FZ).

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Submitting reports to the Federal Tax Service and the FIU is very simple. Prepare a report in your program, upload it to a service that will check the file for compliance with the law, then sign and send. If you have received a request to submit VAT clarifications from the tax authority, fill out the clarification and send it to the inspectorate electronically. All features of the service cost from 1,500 rubles * per year. Zero reporting - even cheaper. Submit zero reports to the Federal Tax Service, PFR, FSS and Rosstat for 500 rubles a year!

Elizaveta Bulavina, expert of Report.ru service of SKB Kontur company.

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