According to para. 4 paragraph 6 art. 171 of the Tax Code of the Russian Federation, tax amounts accepted for deduction, presented to the taxpayer upon acquisition (construction) of a real estate property, are subject to restoration if these real estate objects are subsequently used to carry out the operations specified in paragraph 2 of Art. 170 Tax Code of the Russian Federation. These operations include:

Operations not subject to (exempt from taxation) value added tax (Article 149 of the Tax Code of the Russian Federation);

Operations for the production and (or) sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148 of the Tax Code of the Russian Federation);

Transactions for which a special tax regime is applied;

Operations carried out by taxpayers exempt from obligations to pay VAT in accordance with Art. 145, 145.1 Tax Code of the Russian Federation;

Transactions that are not recognized as an object of taxation in accordance with clause 2 of Art. 146 of the Tax Code of the Russian Federation.

In this case, the following tax amounts presented to the taxpayer are subject to restoration:

When contractors carry out capital construction of real estate (fixed assets);

When purchasing real estate (except for aircraft, sea vessels and inland navigation vessels, as well as space objects);

When purchasing other goods (works, services) for construction and installation work;

VAT amounts calculated by the taxpayer when performing construction and installation work for own consumption.

Exception are fixed assets:

Which are fully depreciated;

- (or) at least 15 years have passed since the taxpayer put them into operation.

However, if after the specified period the reconstruction of the property was carried out, then the VAT amounts presented to the taxpayer on goods, works, services purchased for reconstruction are subject to restoration (paragraph 6, paragraph 6, article 171 of the Tax Code of the Russian Federation).

The procedure for restoring tax amounts is established in paragraph. 5 paragraph 6 art. 171 Tax Code of the Russian Federation:

1) the taxpayer is obliged at the end of each calendar year for ten years, starting from the year in which the taxpayer began to accrue depreciation on this fixed asset, in a tax return submitted to the tax authorities at the place of his registration for the last tax period of each calendar year out of ten , reflect the restored tax amount;

2) the calculation of the amount of tax subject to restoration and payment to the budget is made based on one tenth of the amount of tax accepted for deduction, in the corresponding share;

3) the specified share is determined based on the cost of shipped goods (work performed, services rendered), transferred tax-free property rights in the total cost of goods (work, services), property rights shipped (transferred) for the calendar year;

4) the amount of tax to be restored is not included in the cost of this property, but is taken into account for profit tax purposes as part of other expenses in accordance with Art. 264 Tax Code of the Russian Federation.

The procedure for recovering VAT associated with the reconstruction of an object carried out after the expiration of the 15-year service life of the object (or after complete depreciation of the object) is established in paragraph. 7 and 8 clause 6 art. 171 Tax Code of the Russian Federation.

Example

Until 2012, the developer was engaged in the construction of commercial real estate. Since March 2012, the organization also began building multi-apartment residential buildings.

The organization uses the benefit established by paragraph. 23.1 clause 3 art. 149 of the Tax Code of the Russian Federation. Transaction code 1010270 (recommended by letter of the Federal Tax Service of Russia dated August 12, 2010 No. ШС-37-3/8932@).

In August 2010, the organization put into operation non-residential office space worth RUB 23,600,000. (including VAT – RUB 3,600,000). VAT was declared for deduction in accordance with the established procedure in the 3rd quarter of 2010.

For profit tax purposes, the object was included in depreciable property in August 2010. Depreciation for the object began in September 2010.

Due to the fact that since 2012, the property has been used to carry out transactions both taxable and non-taxable with VAT, the amount of VAT previously accepted for deduction is subject to restoration annually in the amount determined by the formula:

VAT i = 1/10 x 3,600,000 rub. x D i, where

VAT i – the amount of VAT subject to recovery in the i-th year;

D i – the share of transactions not subject to VAT in the total amount of goods shipped (work performed, services provided), property rights transferred for the i-th calendar year.

In 2012, the share of non-VAT-taxable services amounted to 35.5% of the total cost of services provided by the developer for the calendar year.

For 2012, the amount of VAT subject to recovery was RUB 127,800. (1/10 x 3,600,000 x 35.5%). The specified amount from Appendix No. 1 to Section 3 has been transferred to line 090 of Section 3 of the VAT return for 2012.

In 2013, the share of non-VAT-taxable services amounted to 51.28% of the total cost of services provided by the developer for the calendar year.

Accordingly, for 2013 the amount of VAT subject to recovery amounted to RUB 184,680. (1/10 x 3,600,000 x 51.3%). The specified amount from Appendix No. 1 to Section 3 is transferred to line 090 of Section 3 of the VAT return for 2013.

The new tax return form was approved by Order No. ММВ-7-3/572 dated October 19, 2016. Two sheets were added to the updated declaration: for taxpayers adjusting prices for transactions with related parties and for organizations that control foreign companies. The remaining sheets were supplemented with new lines, old indicators were deleted due to their lack of demand.

Who is required to submit an income tax return?

The declaration is absolutely obligatory all organizations applying a common tax system.

This happens when the organization pays dividends in a special regime organizations and individuals. The composition of the declaration then depends on the organizational and legal form of the organization - the tax agent.

How often is the declaration submitted to the tax authority?

A “profitable” declaration should be submitted to the tax authority based on the results each reporting and tax period.

Tax period for income tax is calendar year, therefore, all indicators used to calculate the taxable base are filled out in the declaration cumulative total. The annual declaration is submitted by March 28 of the following year (.

Reporting periods in case quarterly filing declarations will be: 1st quarter, half year, 9 months. Submission deadline is no later than the 28th day of the month following the reporting quarter.

When monthly submission declaration reporting periods will be one month, two months, three months, four months and so on. Submission deadline is no later than the 28th day of the month following the reporting month.

Organizations have the right to choose for themselves how often submit a report, there are no restrictions, for example, on the volume of revenue or organizational and legal form.

But, if the taxpayer decides to switch to calculating the monthly advance payment based on the actual profit received, he is obliged inform the tax authority about this before the beginning of the year, in which such a transition is planned (clause 2 of Article 286 of the Tax Code), and also do not forget to make changes to the accounting policy for tax purposes.

If a taxpayer decides to file a return quarterly, he must first determine whether he should calculate advance payments on such a return quarterly or monthly. For this he calculates the average revenue for the previous four quarters. If this indicator is exceeded 15 million rubles he will have to pay monthly payments based on the profit received for the previous quarter (clause 3 of Article 286 of the Tax Code).

What does the declaration include?

Do all sheets need to be included in the submitted declaration?

If the taxpayer does not belong to any specific category or there is no data on any indicators, the corresponding sheets and sections may not be included in the declaration. But there is mandatory sections for all taxpayers. This:

• Title page with information about the taxpayer,
• Section 1.1 showing amount of tax payable, those figures that the tax authority will reflect on the tax settlement card with the budget (except for non-profit organizations that carry out non-income-generating activities)
• Section 02 including itself tax calculation for the reporting period,
• Appendixes to sheet 02 No. 1 (Decoding of income) and 2 (Decoding of expenses and losses). Attention! Applications do not introduce themselvesorganizations paying monthly advance payments based on actual profit, when they submit a declaration for 1, 2, 4, 5, 7, 8, 10 and 11 months.

Not all organizations fill out the remaining sheets and appendices, but a situation may always arise when they need to be included in the submitted declaration:

Section/annex of the declaration	Conditions for submission
Subsection 1.2	If an organization pays monthly tax advances in a quarterly return
Subsection 1.3	Appears if: – the organization acts as a tax agent when paying dividends and interest, – the organization received such income, but the agent did not withhold tax.
Appendix 3 to Sheet 02	If the organization received profits and losses on individual transactions (for example, sold depreciable property)
Appendix 4 to Sheet 02	If losses are taken into account when forming profits, or it is assumed that they will be taken into account. This application is completed when submitting a declaration for the 1st quarter and year.
Appendix 5 to Sheet 02	If the organization has branches or separate divisions.
Appendices 6, 6a, 6b to Sheet 02	Formed by members of a consolidated group of taxpayers
Sheet 03	If the tax agent pays dividends and interest to other organizations. To be completed for each decision on payment of income
Sheet 04	If the organization received dividends from foreign organizations, interest on government securities, and income was not withheld by the tax agent
Sheet 05	If the organization received income from transactions with securities
Sheet 06	Filled out by non-state pension funds
Sheet 07	To be completed by charitable organizations
Sheet 08	Filled out by organizations that independently adjust the tax base for controlled transactions
Sheet 09 and Appendix 1 to Sheet 09	Filled out by organizations that received income in the form of profits of controlled foreign companies
Appendix 1 to the tax return	Organizations that received income not included in the tax base (for example, income of landlords in the form of inseparable improvements), or incurred expenses that are not taken into account by certain categories of taxpayers (for example, shortfalls if the perpetrators are not found)
Appendix 2 to the tax return	Joint stock companies paying dividends to individuals

What responsibility does the taxpayer have?for failure to submit a declaration or submission of a declaration in violation of the established deadline?

Attention! If the taxpayer within ten working days will not submit annual declaration, tax authority will block his current account(clause 3 of article 76 of the Tax Code of the Russian Federation)!

when paying monthly advance payments based on profitprevious quarter?

If the organization pays monthly advance payments based on the previous quarter's profit, it becomes important to correctly fill out sheet 02, and accordingly, sections 1.1 and 1.2 of the declaration.

Line 210 indicates the amount of accrued advance payments for the reporting period. It consists of the sum of the lines 180 and 290 previous declaration.

Example:

The profit of the organization was:

1st quarter – 3,000,000 rubles, half-year – 4,000,000 rubles, 9 months – 7,000,000 rubles.

When preparing a declaration for half a year The accountant reflected the following data in the declaration:

Page 180 – 800,000 rub.

Page 210 – 1,200,000 rub.

Page 280 – 400,000 rub.

Page 290 – 200,000 rub.

When preparing a declaration in 9 months The accountant filled in the lines as follows:

Page 180 – 1,400,000 rub.

Page 210 – 1,000,000 rub.

Page 270 – 400,000 rub.

Page 290 – 600,000 rub.

Page 320-600,000 rub.

How to fill out sheet 02 correctlywhen paying monthly advance payments based on actualprofit received?

IN monthly declaration line 180 indicates the calculated tax for the current period, in line 210 – calculated tax for the previous reporting period.

Example:

The organization has the following data on profits received:

January – 100,000 rub.,

January-February – 50,000 rub.,

January-March – 200,000 rubles.

In the declarations the organization will reflect:

For January:

Page 180 – 20,000 rub.,

Page 210 – 0,

Page 270 – 20,000 rub.

For January-February:

Page 180 – 10,000 rub.,

Page 210 – 20,000 rub.,

Page 280 – 10,000 rub.

For January-March:

Page 180 – 40,000 rub.,

Page 210 – 10,000 rub.,

Page 270 – 30,000 rub.

How to fill out the declaration correctly in these and other cases can be found in the sample declaration.

How to make changes to the declarationdue to the discovery of an error in a previously submitted?

Tax Code of the Russian Federation obliges to submit an updated declaration only if the error led to increase in the amount calculated for payment to the budget in the amount of tax (Article 54 of the Tax Code).

In this case, the current declaration form is used to make the adjustment. at the time of submission of the initial declaration. In this case, all sheets and sections are filled out as in the original one, even if they have not been changed. On the title page, the taxpayer must put correction number.

To prevent the tax authority from holding the taxpayer liable for non-payment and incomplete payment of taxes in the amount of 20% of the amount due(Clause 1 of Article 122 of the Tax Code), before submitting clarification it is necessary pay any arrears and penalties.

If detected errors lead to to overpayment of tax in previous tax periods, the legislator gave the right to include such an adjustment in the current period and reflect this data in Appendix No. 2 to sheet 02 in line 400. The declaration indicators contain a “subtle” hint - the base of the current tax period can be adjusted in this way only based on errors relating to the last three years. If mistakes are made beyond the three-year period, it is better to submit an updated declaration according to the form in force at that time.

What does the taxpayer need?Should you pay attention when filling out the report?

The most common errors when filling out the declaration - oddly enough, tax codes (reporting periods) And codes at the location of registration. They are listed in Appendix No. 1 to the Filling Out Procedure. Incorrect filling period code can lead to incorrect reflection of calculated taxes in the budget settlement card. This counts technical error, and the taxpayer should not be held liable for taxes for failure to submit a declaration (It will be interesting ⇒ ). It is recommended to apply updated declaration with the wrong code and zeroed indicators and primary"correct" declaration.

Often accountants, when submitting the primary declaration, correction number indicate the number 1. The tax authority does not accept such a declaration, citing the lack of a primary one.

Performance outdated form declaration entails direct refusal to register it.

Some nuances of filling out individual indicators

If an organization in the current year reduces the tax base by the amount losses received in previous tax periods, she is obliged to supplement the declaration for 1st quarter Appendix No. 4 to sheet 02.

Received by the organization loss on sale of fixed assets, it reflects this amount in lines 060 and 360 of Appendix No. 3 to sheet 02. Proceeds from the sale and the residual value of the asset were included in income and expenses. In sheet 02 of the declaration the organization “restores” the amount of loss on line 050 of sheet 02, and on line 100 indicates the amount of loss for the reporting period, calculated in proportion to the number of remaining months of the useful life of the sold object.

The organization received dividends from a Russian organization, included this amount in non-operating income. These incomes were included in the tax base. But the organization has already received dividends minus withholding tax. Therefore they are necessary exclude from profit received, filling out the corresponding line 070 in sheet 02. As a result, this amount will not increase the base from which the tax is calculated.

The organization has controlled foreign company. But in the reporting year, a foreign company received a loss and did not distribute profits. Since the declaration declares not only profits, but also losses, the organization needs to supplement the declaration with sheet 09, filling it out in terms of losses received by a foreign company.

Regular VAT reporting requires the accountant to be especially careful and accurately understand the procedure for filling out all lines of the declaration. Incorrectly entered codes or violation of control ratios are the reason for refusing to accept the report, conducting a desk audit or bringing to administrative/tax liability.

FILES

Regulations for submitting reports

According to the current tax legislation, all VAT returns must be submitted via TKS channels. When generating a report, it is necessary to monitor changes made by the Ministry of Finance to the electronic format of the document. To submit the declaration correctly, you should use only the current version of the report.

The VAT payer or tax agent is given 25 days after the end of the quarter to prepare a report.

Keep in mind: the use of a paper version of the VAT return is permitted only for those business entities that are legally exempt from tax or are not recognized as VAT payers and certain categories of tax agents.

Composition of the declaration

The quarterly VAT return contains two sections that must be completed:

• head (title page);
• the amount of VAT to be paid to the budget/refunded from the budget.

A reporting document with a simplified format (Title and Section 1 with dashes added) is submitted in the following cases:

• carrying out business transactions that are not subject to VAT during the reporting period;
• conducting activities outside Russian territory;
• the presence of production/commodity operations of a long period - when the final completion of work requires more than six months;
• a commercial entity applies special taxation regimes (Unified Agricultural Tax, UTII, PSN, simplified taxation system);
• when issuing an invoice with a dedicated tax by a taxpayer exempt from VAT.

If the specified prerequisites are present, sales amounts for preferential types of activities are entered in section 7 of the declaration.

For tax subjects conducting activities using VAT, it is mandatory to fill out all sections of the declaration that have the corresponding digital indicators:

Section 2– calculated VAT amounts for organizations/individual entrepreneurs having the status of tax agents;

Section 3– sales amounts subject to taxation;

Sections 4,5,6– used when there are business transactions with a zero tax rate or those that do not have a confirmed “zero” status;

Section 7– data on transactions exempt from VAT are indicated;

Sections 8 – 12 include a summary of information from the purchase book, sales book and invoice journal and are filled in by all VAT payers applying tax deductions.

Filling out sections of the declaration

The reporting regulations for VAT must comply with the requirements of the instructions of the Ministry of Finance and the Federal Tax Service, set out in order No. ММВ-7-3/558 dated October 29, 2014.

Title page

The procedure for filling out the main sheet of the VAT return does not differ from the rules established for all types of reporting to the Federal Tax Service:

• Information about the payer’s TIN and KPP is written at the top of the sheet and does not differ from the information in the registration documents;
• The tax period is indicated by the code used for tax reporting. The decoding of the codes is indicated in Appendix No. 3 to the Instructions for filling out the Declaration.
• Tax inspectorate code - the declaration is submitted to the division of the Federal Tax Service where the payer is registered. Accurate information about all codes of territorial tax authorities is published on the Federal Tax Service website.
• The name of the business entity corresponds exactly to the name specified in the constituent documentation.
• OKVED code - the main type of activity according to the statistical code is indicated on the title page. The indicator is indicated in the Rosstat information letter and in the Unified State Register of Legal Entities extract.
• Contact phone number, number of completed and submitted declaration sheets and applications.

The signature of the payer’s representative and the date of generation of the report are affixed to the title page. On the right side of the sheet there is space for confirming records of the authorized person of the tax service.

Section 1

Section 1 is the final section in which the VAT payer reports the amounts subject to payment or reimbursement based on the results of accounting/tax accounting and information from section 3 of the declaration.

The sheet must indicate the code of the territorial entity (OKTMO) where the taxpayer operates and is registered. IN line 020 the KBK (budget classification code) is recorded for this type of tax. VAT payers are guided by the KBK for standard activities - 182 103 01 00001 1000 110. The KBK can be clarified in the latest edition of Order of the Ministry of Finance No. 65n dated 07/01/2013.

Attention: If the BCC is inaccurately indicated in the VAT return, the tax paid will not be credited to the taxpayer’s personal account and will be deposited in the accounts of the Federal Treasury until the identity of the payment is clarified. A penalty will be charged for late tax payment.

Line 030 is filled in only if the invoice is issued by a tax-beneficiary taxpayer exempt from VAT.

In lines 040 and 050 The amounts received for the tax calculation should be recorded. If the result of the calculation is positive, then the amount of VAT payable is indicated in line 040; if the result is negative, the result is recorded in line 050 and is subject to reimbursement from the state budget.

Section 2

This section is required to be completed by tax agents for each organization for which they have this status. These may be foreign partners who do not pay VAT, lessors and sellers of municipal property.

For each counterparty, a separate sheet of Section 2 is filled out, where its name, INN (if any), BCC and transaction code must be indicated.

When reselling confiscated goods or carrying out trade operations with foreign partners, tax agents fill out troki 080-100 Section 2 - the amount of shipment and the amounts received as an advance payment. The total amount payable by the tax agent is reflected in line 060 taking into account the values ​​​​indicated in the following lines – 080 and 090. The amount of tax deduction for realized advances (line 100) reduces the final amount of VAT.

Section 3

The main section of VAT reporting, in which taxpayers calculate the tax payable/reimbursable at the rates provided by law, raises the most questions among accountants. Sequential filling of section lines looks like this:

• IN pp.010-040 reflects the amount of revenue from sales (for shipment), taxed, respectively, at the applicable tax and settlement rates. The amount recorded in these lines must be equal to the amount of income recorded in account 90.1 and shown in the calculation of income tax. If discrepancies are detected in the indicators in the declarations, the fiscal authorities will request explanations.
• Page 050 filled in in a special case - when an organization is sold as a complex of accounting assets. The tax base in this case is the book value of the property multiplied by a special adjustment indicator.
• Page 060 applies to production and construction organizations carrying out construction and installation work for their own needs. This line reproduces the cost of the work performed, which includes all actual costs incurred during construction or installation.
• Page 070– in the “Tax base” column in this line you should enter the amount of all cash receipts received on account of the upcoming deliveries. The VAT amount is calculated at the rate of 18/118 or 10/110, depending on the type of goods/services/work. If the sale occurs within 5 days after the prepayment “falls” into the current account, then this amount is not indicated in the declaration as an advance received.

In section 3 it is necessary to enter the VAT amounts, which, in accordance with the requirements of paragraph 3 of Article 170 of the Tax Code, must be restored in tax accounting. This applies to amounts previously declared as tax deductions on preferential grounds - the use of a special regime, exemption from VAT. The restored tax amounts are reflected in total on line 080, with specification on lines 090 and 100.

On lines 105-109 data is entered on the adjustment of VAT amounts in accounting during the reporting period. This may be the erroneous application of a reduced tax rate, the wrongful classification of transactions as non-taxable, or the inability to confirm a zero rate.

The total amount of accrued VAT is indicated in line 110 and consists of the sum of all indicators reflected in column 5 of lines 010-080, 105-109. The final tax figure should be equal to the amount of VAT in the sales book based on the total turnover for the reporting quarter.

Lines 120-190(Column 3) are devoted to deductions that require the amount of VAT to be paid:

• The amount of deductions on line 120 is formed on the basis of invoices received from counterparties-suppliers and is equal to the amount of VAT in the purchase book.
• Line 130 is filled in similar to page 070, but contains data on the amount of tax paid to the supplier as an advance payment.
• Line 140 duplicates line 060 and reflects the tax calculated from the amount of actual costs when carrying out construction and installation work for the needs of the taxpayer.
• Lines 150 – 160 relate to foreign trade activities and amount to VAT paid at customs or accrued on the cost of goods imported into Russia from the Customs Union countries.
• In line 170 it is necessary to indicate the amount of VAT previously accrued on advances received if sales occurred in the reporting quarter.
• Line 180 is filled in by tax agents and contains the VAT amount indicated in line 060 of Section 2.

The result from adding the amounts of deductions for all legal reasons is recorded in line 190, and lines 200 and 210 are the result of performing arithmetic operations between lines 110 gr.5 and 190 gr.3. If the result of subtracting the amount of deductions from the accrued VAT is positive, then the resulting value is reflected in line 200 as VAT payable. Otherwise, if the amount of deductions exceeds the calculated VAT amount, you should fill out page 210 gr. 3, how VAT is refundable.

The tax amounts reflected in lines 200 or 210 of section 3 should fall into lines 040-050 of section 1.

The VAT return requires filling out two appendices to section 3. These forms are filled out:

• For fixed assets that are used in non-VAT taxable activities. An important condition is that the tax on these assets was previously accepted for deduction and is now subject to restoration within 10 years. The application reflects individually the type of OS, the date of commissioning, and the amount accepted for deduction for the current year. This application must be completed only in the 4th quarter return.
• For foreign companies operating in the Russian Federation through their own representative offices/branches.

Sections 4, 5, 6

These sections must be completed only by those payers who, in their activities, use the right to apply a zero VAT rate. The difference between the sections consists of some nuances:

• Section 4 filled out by a taxpayer who is able to document the lawful use of the 0% rate. Section 4 provides for mandatory reflection of the business transaction code, the amount of revenue received and the amount of the declared tax deduction.
• Section 6 is filled out in cases where, on the date of submission of the declaration, the taxpayer did not have time to collect a complete package of documents to confirm the benefit. Unjustified transactions are included in section 6, but can subsequently be accepted for reimbursement and transferred to section 4. For this, documentation is required.
• Section 5 will have to be completed by those “zeros” who previously claimed a deduction on documents, but received the right to apply a preferential rate only in this reporting period.

Important: if there are several grounds for applying Section 5, the taxpayer must fill out separately each reporting period when the deduction was claimed.

Section 7

This sheet is intended to transmit information on transactions that were carried out in the reporting quarter and, in accordance with Art. 149 clause 2 of the Tax Code of the Russian Federation, are exempt from VAT. All documented commercial actions are grouped by codes, which are named in Appendix No. 1 to the current instructions.

Only one condition must be met - the manufacture of products or the implementation of work is long-term in nature and will be completed in 6 calendar months.

Sections 8, 9

Relatively recently appeared sections provide for the inclusion in the declaration of information listed in the sales book/purchase book for the reporting period. In order for the fiscal authorities to automatically conduct a desk audit, these sheets indicate all the counterparties “included” in the tax registers for VAT.

According to the regulations in sections 8 and 9 information about suppliers and buyers (TIN, KPP), details of received or issued invoices, cost characteristics of goods/services, amounts of revenue and accrued VAT should be disclosed.

Important: Electronic reporting modules make it possible to reconcile the data of sections 8 and 9 with counterparties before submitting the declaration. Otherwise, in the event of data discrepancies during cross-check with the Federal Tax Service, amounts to be deducted that do not correspond to the supplier’s sales book may be excluded from the calculation and the amount of VAT payable will increase.

In case of correction of data in previously declared invoices, the taxpayer is obliged to create attachments to sections 8 and 9.

Section 10, 11

These sheets are of a specific nature and must be issued only to business entities of several categories:

• commission agents and agents working for the benefit of third parties;
• persons providing forwarding services;
• developer companies.

IN sections 10-11 information from the journal of received and presented invoices with the amounts of VAT and taxable turnover must be listed.

Section 12

The sheet is intended for inclusion in the declaration by taxpayers who are exempt from VAT. Filling criterion section 12– availability of invoices with allocated VAT presented to counterparties.

Income tax is one of the most significant fees, through which the Russian budget is replenished. Every year, legal entities pay a percentage of their profits to the treasury using the general taxation system, not forgetting to make advance payments every month or quarter. Payers report to the state in the form of a tax return for income tax. Let's look into the intricacies of filling it out for the 2nd quarter of 2019.

Who does the income tax return apply to?

In accordance with Article 246 of the Tax Code of the Russian Federation, the declaration is submitted by tax payers:

• Russian legal entities;
• foreign companies operating in the Russian Federation through a permanent representative office;
• foreign companies receiving income from sources in the Russian Federation;

Income tax reporting period

Reporting is submitted quarterly (or monthly) and at the end of the year. Reporting periods:

• 1st quarter;
• half year;
• 9 months;

Profit is considered a cumulative total from the beginning of the year.

Deadlines for submitting declarations in 2019

Income tax payers are divided into two categories:

• those who pay advances quarterly;
• those who pay advances monthly.

Companies whose income for the previous 4 quarters did not exceed 15 million rubles (the limit was increased in 2016 from 10 million rubles) are entitled to submit declarations quarterly. Other companies pay advances once a month from actual profits, so they also fill out reports every month.

Let's present the deadlines for filing income tax returns in 2019 in the form of tables.

Quarterly reporting

Monthly reporting

Instructions for filling out an income tax return in 2019

The latest current income tax return form was approved by Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@. It has undergone significant changes compared to the previous form of declaration. The procedure for filling out the income tax return in 2019 is in the appendix to the order.

The current income tax return (instructions for filling out for the 2nd quarter of 2019 reflects these requirements) consists of:

• title page (sheet 01);
• subsection 1.1 of Section 1;
• sheet 02;
• appendices No. 1 and No. 2 to sheet 02.

This is a required part.

The remaining applications and pages are completed if the following conditions are met:

• subsections 1.2 and 1.3 of Section 1;
• appendices No. 3, No. 4, No. 5 to sheet 02;
• sheets 03, 04, 05, 06, 07, 08, 09;
• appendices No. 1 and No. 2 to the declaration.

Important nuances of filling out the declaration

• The title page contains information about the organization; successors of reorganized companies indicate the Taxpayer Identification Number (TIN) and KPP assigned before the reorganization. Codes of reorganization forms and liquidation code are indicated in Appendix No. 1 to the Procedure for filling out the declaration.
• 2 additional sheets - 08 and 09. Sheet 08 is filled out by organizations that have adjusted (lowered) their income tax due to the use of below-market prices in transactions with dependent counterparties. Previously, this information was placed in Appendix 1 to l. 02.
• Sheet 09 and Appendix 1 to it are intended to be filled out by controlling persons when accounting for the income of controlled foreign companies.
• Sheet 02 contains fields for taxpayer codes, including the new taxpayer code “6”, which is indicated by residents of territories of rapid socio-economic development. It also contains lines for the trade fee, which reduces the payment, and fields filled in by participants in regional investment projects.
• Sheet 03 shows the current dividend rate of 13%. In section “B”, the following codes are now entered in the field for the type of income:
  • “1” - if income is taxed at the rate provided for in paragraphs. 1 clause 4 art. 284 Tax Code of the Russian Federation;
  • “2” - if income is taxed at the rate provided for in paragraphs. 2 clause 4 art. 284 Tax Code of the Russian Federation.
• The sheet has lines 241 and 242 to reflect deductions for the formation of property for statutory activities and the insurance reserve; there are no lines to reflect losses - current or carried forward into the future
• To reflect non-operating income after self-adjustment of the tax base for controlled transactions, a separate sheet 08 is provided.
• In Appendix 2 to the same sheet there is a field for indicating taxpayer codes.

Profit declaration (2019): step-by-step filling

Let's look at an example of how to fill out an income tax return for the 2nd quarter of 2019 line by line.

Title page

The title page is filled with information about the organization:

• TIN, KPP, name are entered in full, empty cells are always filled with dashes.
• Correction number. If the declaration is submitted for the first time, enter 0. When making changes to the information, each updated declaration is numbered - 001, 002, 003, etc.
• Reporting period code. Depends on what quarter or month the declaration is submitted for. When submitting an annual report, taxpayers using different advance payment systems also have different codes.

When paying quarterly payments:

When paying monthly payments:

• Tax authority code. Each inspection is assigned a code. Indicate the code of the Federal Tax Service to which you are submitting reports. Using the example of Interdistrict Inspectorate of the Federal Tax Service of Russia No. 4 for St. Petersburg.
• Code at the place of registration.

• Code of the type of economic activity. Using the example of OKVED Code 52.24.1 - Retail trade in bread and bakery products.
• Also enter the telephone number, full name of the payer or representative, the number of sheets and the date of submission of the declaration.

Section 1 Subsection 1.1

For our example, let's fill out section 1 line by line:

• 010 - code of the municipality in which the company is located; You can find it out in our reference material.
• 030 and 060 - indicate the KBK for transferring amounts to the federal budget and the regional budget. KBK can be viewed
• 040 and 070 - amounts to be paid additionally at the end of the reporting (tax) period, broken down by budget:
  • to the federal budget - 60,000 rubles (line 040);
  • to the regional budget - 340,000 rubles (line 070).

Subsection 1.2 Section 1

Filled out by income tax payers who pay advances every month. For our example we do not use it.

Subsection 1.3 Section 1 Dividends

Filled out by companies when paying income tax on dividends.

Sheet 02 - tax calculation

The completed Sheet 02 of the declaration will show from what amounts of income and expenses the tax base was calculated.

Enter line by line:

• 010 - sum up all sales income;
• 020 — non-operating income (in total);
• 030 - costs associated with sales;
• 040 - non-operating expenses;
• 050 - losses not taken into account for tax purposes (filled in if available);
• 060 - amount of profit (calculate by lines: 010 + 020 - 030 - 040), in our example the total is 5,000,000 rubles;
• 070 - income that is excluded from profit (if any);
• 080-110 - filled out depending on the specifics of the activity, the presence of tax-free income, benefits or losses;
• 120 - tax base;
• 140-170 - tax rates (should be calculated at rates of 3% and 17%);
• 180 — tax amount (we indicate the amount for the year, not the amount to be paid additionally);
• 190 - amount to the federal budget;
• 200 is the amount of tax to the local budget.

In continuation of Sheet 02, you need to enter the advance payment of the previous period. During this period additional payment is required:

• 60,000 rubles - to the federal budget (line 270);
• 340,000 rubles - to the budget of the subject (line 271).

Appendix 1 to sheet 02

In Appendix 1 to Sheet 02, detail your income by line:

• 010 - all revenue for the reporting period.

Then in detail:

• 011 - revenue from the sale of goods of your own production;
• 012 - revenue from the sale of purchased goods.

The remaining lines are filled in if conditions are met.

• 040 - the sum of all sales income;
• 100 - non-operating income.

Appendix 2 to sheet 02

Appendix 2 details the costs.

Lines 010-030 are filled out only by companies that use the accrual method to recognize income and expenses. With the cash method, the lines are left blank.

• 010 - expenses for the sale of goods of own production;
• 020 - direct costs associated with the sale of goods wholesale and retail;
• 030 - the cost of goods that were purchased for resale as part of expenses;
• 040 - indirect costs (amount). They are listed in detail in the following lines.

Let us assume that the indirect expenses of VESNA LLC consisted of taxes and the acquisition of depreciable property as a capital investment:

• 041 - amounts of taxes and fees;
• 043 - expense in the form of a capital investment of 30% of the amount.

The remaining fields in our case remain empty.

• 080 - expenses associated with the sale of a fixed asset, namely, the residual value (we transfer information from line 350 of Appendix 3 to sheet 02);
• 130 - the amount of the above expenses.

Depreciation expenses are indicated separately:

• 131, 132 - depreciation amounts taken into account in the reporting period.

The remaining fields in Appendix 2 of the declaration remain empty if there are no conditions for filling out.

Appendix 3 to sheet 02

Appendix 3 is drawn up only if the organization during the reporting period:

• sells depreciable property;
• sells outstanding receivables;
• bears the costs of maintaining production;
• had income or expenses under property trust management agreements;
• sells land purchased during the period from 01/01/2007 to 12/31/2011.

Fill in the lines:

• 010 - number of units sold;
• 030 - proceeds from sale;
• 040 — residual value;
• 050 - profit, which is calculated as the difference between revenue and residual value.

In continuation of Appendix 3 the following lines:

• 340 — total revenue (we copy the indicator of line 030, since the remaining fields are empty);
• 350 - expenses (we copy the indicator of line 040, since the remaining fields are empty).

Features of filling out an updated declaration

An updated declaration will be needed if an error is discovered in the calculations and the income tax could not be calculated correctly the first time. The amended declaration indicates the amount taking into account the detected error. If the tax amount is underestimated during the first calculation, then along with submitting the “clarification” you need to pay the difference to the budget and transfer penalties.

Download a sample tax return for corporate income tax 2019

Profit declaration form in pdf format

An example of filling out an income tax return for the 1st quarter of 2019

Sample of filling out the income tax return for the 1st half of 2019 online

You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).

Last updated:

This application is filled out by companies that purchased real estate, accepted VAT on it for deduction and began to use this property to conduct tax-free transactions.

Appendix 1 to Section 3 of the declaration is drawn up once a year (simultaneously with the declaration for the last quarter of the calendar year) for 10 years, starting from the year in which depreciation of the property began, indicating data for previous calendar years.

VAT on such property is restored in a special manner. It applies both to any real estate (with the exception of aircraft, sea and inland navigation vessels, as well as space objects), and to the amount of VAT presented to the company by contractors when carrying out capital construction or accrued by the company when performing construction and installation work for its own consumption.

VAT must be restored not only on the purchased (built) property, which began to be used in tax-free transactions, but also in the event of its reconstruction or modernization (clause 6 of Article 171 of the Tax Code of the Russian Federation.

The tax previously accepted for deduction is subject to restoration when the real estate is subsequently used in operations:

• not subject to tax or exempt from tax;
• not recognized by implementation;
• Russia is not recognized as the place of sale.

The list of transactions that are not subject to VAT is given in Article 149 of the Tax Code. These include, in particular:

• services for the provision of residential premises for use;
• services provided at Russian airports for aircraft maintenance;
• services for providing loans in cash;
• sale of medical goods according to the list approved by the Government of the Russian Federation;
• sale of folk arts and crafts, samples of which are registered in the manner established by the Government of the Russian Federation;
• sale of residential buildings, residential premises, as well as shares in them;
• sale of scrap and waste of ferrous and non-ferrous metals.

The list of transactions not recognized as sales is contained in paragraph 3 of Article 39 of the Tax Code. The rules for determining the place of sale of goods, works and services are in its articles 147 and 148.

The code provides for two conditions under which VAT does not need to be restored:

• if the property has been in operation by the company for at least 15 years. But VAT on reconstruction and modernization costs will have to be restored, even if by the time the work began more than 15 years have passed since the start of operation of the facility;
• if the property is fully depreciated (according to tax records).

The tax must be reinstated at the end of each calendar year for 10 years. The 10-year period should begin to count from the start date of depreciation on the fixed asset in tax accounting. For reconstruction and modernization expenses, this period is counted from the year in which the accrual of tax depreciation on the changed value of the object began.

For 10 years, at the end of each calendar year, it is necessary to restore 1/10 of the amount of VAT previously accepted for deduction.

The application is filled out for those real estate objects for which depreciation is accrued starting from January 1, 2006. For each case of VAT recovery from modernization or reconstruction, you must fill out a separate application.

The application is compiled and submitted to the tax office only at the end of the year. That is, within the deadlines established for submitting the VAT return for the fourth quarter of the reporting year (until January 25 of the next year).

On line 010, indicate the name of the property.

On line 020, indicate the actual address of the location of the property. Here write down the postal code and address of the object, as well as the code of the subject of the Russian Federation, which you take from Appendix No. 2 to the Procedure for filling out the declaration.

Reflect the transaction code for the property on line 030. Take this code from Appendix No. 1 to the Procedure for filling out the declaration.

On line 040, indicate the day, month and year when the property was put into operation according to accounting data.

Line 050 reflects the date when depreciation began to be charged on real estate in tax accounting. And in the case of reconstruction (modernization) - the start date of depreciation on the reconstructed (modernized) object. The year indicated on this line must coincide with the year indicated in the first line of column 1 on line 080.

The value of the property according to accounting data (excluding VAT), starting from January 1, 2006, is recorded on line 060.

On line 070, indicate the amount of VAT accepted for deduction on real estate according to tax returns.

Please note: lines 010 - 070 are filled out for 10 years with the same indicators.

Line 080 is filled out like this. If you are filling out the application for the first time, in column 1 (first line) indicate the year in which depreciation began to be calculated for real estate in tax accounting.

In the future, along lines 2, 3, 4, etc., lines 080 reflect subsequent years of depreciation in ascending order.

For example, a company bought real estate, for which it accepted VAT as a deduction and began calculating depreciation in 2016. In 2017, the property began to be used for transactions not subject to VAT. The company must restore part of the tax previously accepted for deduction and submit an annex to the declaration for the property.

In the appendix to the declaration for 2017, line 080 (first line) will indicate:

• in the first line - 2016;
• in second place - 2017.

In the application for 2018, line 080 will indicate:

• in the first line - 2016;
• in second place - 2017;
• in third place - 2018.

In the application for 2019, line 080 will indicate:

• in the first line - 2016;
• in second place - 2017;
• in third place - 2018;
• in fourth place - 2019.

In column 2 of line 080, enter the start date of using real estate for transactions not subject to VAT in the calendar year for which you are drawing up Appendix No. 1. If in this calendar year you used real estate for taxable transactions, then in columns 2 - 4 On line 080, put dashes.

In column 3 on line 080, reflect the share of shipped goods (works, services), property rights not subject to VAT in the total cost of shipment. The share is indicated as a percentage and rounded to one decimal place.

Calculate the amount of VAT to be restored and paid to the budget in the year for which you are drawing up Appendix No. 1 in column 4 of line 080. Do it this way: 1/10 of the amount indicated in line 070, multiply by the figure in column 3 of line 080 for the calendar year for which you are drawing up application No. 1, and divide by 100.

Subsequently, this amount is transferred to line 080 of section 3 of the declaration drawn up for the fourth quarter.

On January 12, 2016, Aktiv JSC acquired the workshop building. On the same day, the building was put into operation, and depreciation began to accrue on it in February.

The cost of the building was 19,200,000 rubles. (including VAT - RUB 3,200,000).

The tax amount on it was accepted for deduction. In 2017 and subsequent years, the workshop began producing both VAT-taxable and VAT-free products.

Starting from 2017, Aktiv needs to fill out Appendix No. 1 annually for 10 years to restore VAT on the original cost of the workshop building. The amount of tax to be restored is calculated based on the VAT amount of RUB 320,000. (RUB 3,200,000: 10 years).

In October 2019, Aktiv reconstructed the building, the cost of which amounted to RUB 4,800,000. (including VAT - 800,000 rubles). The cost of the building increased by the amount of reconstruction costs. From November 2019, depreciation began to accrue from the new changed value.

Starting from 2019, Aktiv needs to fill out additional Appendix No. 1 annually for 10 years to recover VAT on building reconstruction costs. The amount of tax to be restored is calculated based on the VAT amount of 80,000 rubles. (RUB 800,000: 10 years).

Thus, from 2019, “Asset” will fill out two appendices No. 1 to section 3.

Let’s say the revenue from product sales (excluding VAT) was:

in 2017

• from sales of products subject to VAT - 42,000,000 rubles. (40% of its total amount);
• from sales of products not subject to VAT - 63,000,000 rubles. (60% of its total amount);

in 2018

• from sales of products subject to VAT - 27,000,000 rubles. (30% of its total amount);
• from sales of products not subject to VAT - 63,000,000 rubles. (70% of its total amount);

in 2019

• from sales of products subject to VAT - 21,000,000 rubles. (15% of its total amount);
• from sales of products not subject to VAT - 119,000,000 rubles. (85% of its total amount).