home-Skirts-The procedure for filling out the income tax return. Filling out the declaration according to the usn Filling out the page

The procedure for filling out the income tax return. Filling out the declaration according to the usn Filling out the page

Line 210 of the income tax return reflects the total amount of advance payments accrued for a certain period. When filling out this parameter, it is necessary to take into account a number of features. Among them is the possibility of reducing the tax payment by the amount of the trade fee.

Line 210 of the income tax return

The volume of tax payments is provided for by the rates that are prescribed in Article 286 of the Tax Code of the Russian Federation. What to pay attention to when filling out line 210 of your income tax return:

  • In the document, the line of advance payments for the previous reporting period is not filled in.
  • No later than the 28th day of each month, you must submit information about the amount of advances received.

What does line 210 consist of, the sequence of data entry

Paragraph 2 of Article 286 of the Tax Code of the Russian Federation specifies all the points related to filling out and forming line 210 of the declaration. It obliges declarants to prepare declarations and pay tax payments to the budget at the end of the reporting period. In one reporting period, it is possible to accrue amounts of advance payments that have the following features:

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  • The advance payment is made once a month in the first quarter of the current period. Typically, its amount is equal to the payment that was paid as tax in the previous quarter.
  • In the second quarter of the current period, another mandatory payment is paid. It represents one third of the accrued amount in the first quarter.
  • The monthly payment, which is paid to the local budget in the third quarter, is one third of the difference between the amount paid for the first half of the year.
  • The monthly payment, which must be transferred in the fourth quarter, is one third of the difference received for accruals for 9 and 6 months.

How to fill out line 210 of the income tax return

Accruals that are entered on line 210 must be paid every month or quarter. In addition, entries can be distributed on the second sheet of the declaration, in lines 210-230. If, during the calculation, the amount of tax payments turns out to be zero or completely negative, this indicates that quarterly advance payments have not been made. According to Article 287 of the Tax Code of the Russian Federation, amounts that were paid to offset tax payments are credited at the end of the reporting period:

The reporting period is usually understood as one calendar year. The reporting quarter, half-year, and 9 months are also separately identified. If, when calculating tax payments, it turns out that the payment for 9 months is less than for the fourth quarter, then the funds not received by the state will need to be paid to the treasury. The difference between these indicators is used to offset the debt reduction.

If income during the reporting period increased, then the company is obliged to switch to advance monthly payments. Organizations are also required to switch to monthly payments when their income reaches 15 million rubles. If the accountant carefully and carefully fills out line 210, then he will not have problems with the tax return.

To avoid inaccuracies when filling out line 210, you should transfer the amount of advances that were indicated in the declaration for 9 months. If errors were made when filling out previous declarations, you must submit an updated declaration before drawing up a new one.

In this article, I will tell you how to automatically fill out the statistical form P-1 “Information on the production and shipment of goods and services” in the 1C program: Enterprise Accounting 8 edition 3.0. The form is submitted by large and medium-sized organizations with more than 15 people.

Let's consider an example in which the company Servicelog LLC provides services to legal entities and individuals. In order for the form to be filled out correctly, you need to make the settings correctly. But before talking about the settings in this case, it is very important to understand how the directories “Nomenclature” and “Nomenclature Groups” differ, and also to understand how to use them correctly in 1C programs (our article “Nomenclature and nomenclature groups in 1C: Enterprise Accounting 8 - how to use correctly? ").

In our example, the item group will be called “Services,” and there will also be two item names: “Computer network maintenance” (which reflects services to legal entities) and “Computer maintenance” (services to individuals).

Open the “Reports” tab, “Regulated reports”

Select the organization and click on the “Create” button, mark the type of report and click “Select”.

We select the period for which we will fill out the form and click the “Create” button.
A blank form opens. In order for the form to be filled out automatically, we make settings for the lines of interest to us. Click on the “Fill” button and select “Customize”

A window with fill settings opens


In our example, lines 1, 21 and 28 will be filled in. We start with line 01: this line reflects all revenue received from both legal entities and individuals.
We select the observation object “Products and Services” and add a new selection element - by Nomenclature Group of Revenue with the value “Services”. Now the revenue for all services will go to line 01.

Then we set up filling out page 21, in which we must describe our services by type of activity (according to OKVED). In the window that opens, select our type of activity (there may be several of them) and, in the same way as on page 01, set the setting “Nomenclature group of revenue equals services”


If your organization provides services not only to legal entities, but also to individuals, then you must fill out page 28 “Paid services to the public,” which reflects only services provided to the public. When performing this setup, we already set the selection not by product group, but select a separate product - “Computer Maintenance”, since for this product we only reflect revenue received from individuals.

Now click “Fill” and get the finished report

Our organization does not use a truck in its work, does not engage in trade or production, therefore we do not fill out sections 4.5. But since we provide paid services to the population (page 28 is completed), we must send Appendix No. 3 to form P-1 along with form P-1.

Appendix No. 3 is filled out in the same way. Open the “Reports”, “Regulated reports” tab, select the desired form and open the filling settings

Just as we set up filling out line 28 in form P-1, we’re setting up filling out Appendix 3, the main thing is to select the “Types of services” correctly so that the lines of the form are filled out correctly.

Click “Ok”, click the “Fill” button on the title page and get the finished report.


In the example we considered, the organization provides one type of paid services, therefore line 28 of form P-1 must be strictly equal to one of the lines of Appendix No. 3. If your organization provides several types of services, then line 28 will be equal to the sum of the types of services, that is, line 28 of form P-1 is listed by type of service in the form Appendix No. 3.

To check the completion of sections 1 and 2, we will generate SALT for account 90 and look at the general data on revenue for September and October.
According to the instructions on the form, lines 1 and 21 of the P-1 report are filled out without VAT, line 28 including VAT.
In SALT we see that revenue for September including VAT amounted to 241,900 rubles, VAT for September: 36,900, that is, revenue without VAT is equal to 205 thousand rubles.
Revenue for October: 125,080 rubles, VAT for October: 19,080 rubles, revenue excluding VAT: 106 thousand rubles.

The turnover in OSV coincides with the indicators on pages 01, 21, which means these lines are filled out correctly.

Cumulative total since the beginning of the year. All values ​​of the declaration’s cost indicators are indicated in rubles. When filling out the form handwritten, numerical indicators are entered in the appropriate fields from left to right. The last unfilled cells are marked with dashes. In this case, the dash is a straight line drawn through the middle of the free cells along the entire length of the field. For negative numbers, the minus sign is indicated in the first cell on the left. Text indicators are filled in block letters from left to right.

First, let's look at how the main sheets of the declaration are filled out, namely section 1 and sheet 02 with the corresponding appendices. The procedure is in accordance with the draft order of the Federal Tax Service of Russia, which is posted on the agency’s website and will be applied this year.

Section 1

Section 1 reflects the amount of income tax subject to payment to the budget or reduction from the budget. It is filled out by all organizations that are responsible for calculating and paying taxes. Organizations fill out this section based on the data calculated in the remaining sheets and annexes of the declaration. Therefore, it is compiled last. The amounts specified in section 1 are entered by the tax authorities into the taxpayer’s personal account.

Section 1 consists of three subsections: 1.1, 1.2 and 1.3. Each subsection is designed to reflect specific indicators.
Let's consider the order of filling out each subsection.
Subsection 1.1 filled in as follows.

By line 010 subsection 1.1 of section 1 indicates the code according to the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO code), approved by Decree of the State Standard of Russia dated July 31, 1995 No. 413 (as amended on November 6, 2012). If the code of a given administrative-territorial entity is less than 11 characters, then it is reflected on the specified line starting from the first cell. The last unfilled cells are filled with zeros.

By lines 030 and 060 budget classification codes (BCC) are indicated in accordance with Order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015.” The following codes are entered in the income tax return:

  • 182 1 01 01011 01 1000 110 - for corporate income tax subject to transfer to the federal budget;
  • 182 1 01 01012 02 1000 110 - for income tax, which is credited to the budgets of the constituent entities of the Russian Federation.

Agricultural producers who have not switched to the unified agricultural tax pay income tax according to the following codes:

  • 182 1 01 01013 01 1000 110 - income tax for agricultural producers who have not switched to the unified agricultural tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the federal budget;
  • 182 1 01 01014 02 1000 110 - income tax for agricultural producers who have not switched to the unified agricultural tax on activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations, credited to the budgets of the constituent entities of the Russian Federation.

By lines 040 and 070 The amount of income tax subject to additional payment to budgets of different levels is reflected. To find the indicator of line 040 (the amount of tax subject to additional payment to the federal budget), you need to subtract lines 220 and 250 of sheet 02 from line 190. To find the indicator of line 070 (the amount of tax subject to additional payment to the budget of the constituent entity of the Russian Federation), you need to subtract from line 200 lines 230 and 260 of sheet 02.

By lines 050 and 080 The amount of income tax accrued for reduction from budgets of different levels is indicated. Line 050 (the amount of tax to be reduced from the federal budget) is filled in if line 190 is less than the sum of lines 220 and 250 of sheet 02. Line 080 (the amount of tax to be reduced from the budget of a constituent entity of the Russian Federation) is filled in if line 200 is less than the sum of lines 230 and 260 of sheet 02 .

Organizations with separate divisions, when filling out subsection 1.1, must take into account the following. In the declaration submitted to the tax authority at the place of registration of the organization itself, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to the organization without taking into account payments of its separate divisions.

In the declaration, which is submitted at the location of the separate subdivision, subsection 1.1 indicates the tax amounts related to this separate subdivision (a group of separate subdivisions located on the territory of one constituent entity of the Russian Federation).

The declaration for the consolidated group of taxpayers on lines 070 and 080 of subsection 1.1 reflects the amounts of advance payments and income tax subject to additional payment or reduction to the budgets of the relevant constituent entities of the Russian Federation. They are transferred from line 100 (for additional payment) and 110 (for reduction) of Appendix No. 6 to sheet 02. In the declaration submitted by the responsible participant of the consolidated group of taxpayers, in subsection 1.1, payments to the budget of the constituent entity of the Russian Federation are indicated in amounts related to participants of the consolidated group of taxpayers , separate divisions (responsible separate division) that are located on the territory of one constituent entity of the Russian Federation with the corresponding OKATO code. The number of pages of subsections 1.1 and 1.2 should be equal to the number of appendices No. 6 to sheet 02 and depends on the number of constituent entities of the Russian Federation in whose territory the participants of the consolidated group or their separate divisions pay tax (advance tax payment).

Subsection 1.2 filled out by organizations that calculate monthly advance payments in the generally established manner in accordance with paragraphs 2-5 of paragraph 2 of Article 286 of the Tax Code of the Russian Federation.

This subsection reflects monthly advance payments payable in the quarter following the reporting period (due no later than the 28th day of each month of this quarter).

This subsection is included only in the declaration for the first quarter, half a year and 9 months.

In the declaration for the tax period (year), organizations do not fill out subsection 1.2. According to paragraph 2 of Article 286 of the Tax Code of the Russian Federation, the amount of the monthly advance payment payable in the first quarter of the next tax period is taken equal to the amount of the monthly advance payment payable in the fourth quarter of the previous tax period. Therefore, the tax authorities independently, based on the declaration for 9 months of the current year, calculate the amount of monthly advance payments for the first quarter of the next year in the taxpayers’ personal account cards.

The indicator “Quarter for which monthly advance payments are calculated” is filled in in the declarations for the first quarter and half of the year. In declarations for 9 months, this detail is filled in only when two pages of subsection 1.2 are included in the declaration. This situation may arise due to the difference in the amount of monthly advance payments for the first quarter (code 21) of the next tax period from the amount of advance payments for the fourth quarter (code 24) of the current tax period, if separate divisions are closed or the organization is reorganized.

The subsection is completed in the following order.

By line 010 the code according to the All-Russian Classifier of Objects of Administrative-Territorial Division (OKATO code) is indicated.

By lines 110 and 210 the corresponding BCC is entered.

By lines 120, 130 and 140 the amounts of monthly advance payments payable to the federal budget are reflected. The indicator for each line is equal to 1/3 of the amount indicated on line 300 or 330 of sheet 02.

By lines 220, 230 and 240 the amounts of monthly advance payments payable to the budget of the constituent entity of the Russian Federation are indicated. The indicator for each line is determined as 1/3 of the amount indicated on line 310 or 340 of sheet 02.

Please note: organizations with separate divisions in subsection 1.2, presented at the place of registration of the organization itself, indicate advance payments to the budget of the constituent entity of the Russian Federation in amounts related to the organization, excluding the amounts of the separate divisions included in it. In subsection 1.2, presented at the location of the separate division, the amounts of advance payments related to this separate division (a group of separate divisions located on the territory of one subject of the Russian Federation). In this case, the amounts indicated on lines 220-240 must correspond to lines 120 and 121 of Appendix No. 5 to sheet 02.

When submitting a declaration by the responsible participant of the consolidated group of taxpayers, lines 220-240 reflect the amounts of monthly advance payments payable to the budgets of the constituent entities of the Russian Federation, given in the relevant appendices No. 6 to sheet 02 on lines 120 or 121.

IN subsection 1.3 reflects the amount of income tax subject to credit to the federal budget in the last quarter (month) of the reporting (tax) period for certain types of income specified in sheets 03 and 04 of the declaration. This section is filled out by organizations that pay income tax on income:

  • in the form of dividends - income from equity participation in Russian and foreign organizations;
  • in the form of interest on state and municipal securities.

The section is filled out as follows.

In the "Type of payment" field line 010 one of the following numbers is indicated:

  • 1 - if the organization pays income tax on income in the form of dividends (income from equity participation in other organizations created on the territory of the Russian Federation);
  • 2 - if the organization acts as a tax agent and pays income tax on income in the form of interest on state and municipal securities, on income in the form of interest on mortgage-backed bonds, on the income of the founders of trust management of mortgage coverage obtained on the basis of the acquisition of mortgage certificates participation;
  • 3 - if the organization independently pays income tax on income in the form of interest received (accrued) on state and municipal securities;
  • 4 - if the organization pays income tax on income in the form of dividends (income from equity participation in foreign organizations).

By line 020 OKATO code is indicated.

By line 030 a budget classification code (BCC) is entered, according to which income tax on income in the form of dividends and interest on securities is paid to the budget. The BCCs were approved by Order of the Ministry of Finance of Russia dated December 21, 2012 No. 171n “On approval of the Instructions on the procedure for applying the budget classification of the Russian Federation for 2013 and for the planning period of 2014 and 2015.”

The line “Payment Deadline” reflects the last day of the deadline for paying income tax to the federal budget for a specific type of income in the last quarter (month) of the reporting (tax) period. When paying dividends (interest) in installments, several tax payment deadlines are indicated in the appropriate cells.

By line 040 The amount of tax is reflected when paying income in the form of dividends and interest. When paying the corresponding income in parts, several lines 040 are filled in.

The indicators reflected in lines 040 must correspond to the values ​​of certain lines in other sheets of the declaration (see Table 1 below).

Table 1.

Correspondence of the indicators of subsection 1.3 to other lines of the declaration

If an organization pays income tax on several types of income named in sheets 03 and 04 of the declaration, or the actual number of payment deadlines exceeds that specified in subsection 1.3, the corresponding number of pages of subsection 1.3 of section 1 is filled in.

Sheet 02

Sheet 02 is the basis of the declaration. It reflects all indicators that form taxable profit for the reporting (tax) period. In sheet 02 of the declaration, the tax base and the amount of tax subject to additional payment to the budget or reduction from the budget are calculated.

This declaration sheet is filled out on the basis of the annexes to it. Sheet 02 includes the following attachments:

  • Appendix No. 1 “Income from sales and non-operating income”;
  • Appendix No. 2 “Expenses associated with production and sales, non-operating expenses and losses equated to non-operating expenses”;
  • Appendix No. 3 “Calculation of the amount of expenses for operations, the financial results of which are taken into account when taxing profits, taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation (except for those reflected in sheet 05)”;
  • Appendix No. 4 “Calculation of the amount of loss or part of a loss that reduces the tax base”;
  • Appendix No. 5 “Calculation of the distribution of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by an organization that has separate divisions”;
  • Appendix No. 6 “Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation by a consolidated group of taxpayers”;
  • Appendix No. 6a “Calculation of advance payments and corporate income tax to the budget of a constituent entity of the Russian Federation for a participant in a consolidated group of taxpayers without separate divisions included in it and (or) for its separate divisions.”

Sheet 02 is mandatory for completion by all tax payers, even if the organization had no profit in the reporting (tax) period. Of the applications included in sheet 02, applications No. 1 and 2 must be submitted along with it. The remaining applications are attached to sheet 02 only if organizations have the data to fill them out.

Let us consider in more detail the procedure for filling out sheet 02.

By line 010 income from sales generated by the organization according to tax accounting data is indicated. Such income includes revenue from the sale of products (works, services) of own production, purchased goods and property rights (Article 249 of the Tax Code of the Russian Federation). The amount of income from sales is calculated in Appendix No. 1 to sheet 02. The indicator in this line must correspond to the indicator in line 040 of Appendix No. 1.

By line 020 the total amount of non-operating income recorded for the reporting (tax) period is reflected in accordance with Article 250 of the Tax Code of the Russian Federation. The indicator of this line is equal to the indicator of line 100 of application No. 1.

IN line 030 the total amount of expenses is included, which reduces sales revenue. This amount is calculated in Appendix No. 2. The indicator for line 030 must be equal to the indicator for line 130 of Appendix No. 2.

By line 040 the amounts of non-operating expenses (indicator of line 200 of Appendix No. 2) and losses equated to non-operating expenses (indicator of line 300 of Appendix No. 2) are indicated.

By line 050 the amounts of losses are reflected, which for tax purposes are recognized in a special manner (taking into account the provisions of Articles 264.1, 268, 275.1, 276, 279 and 323 of the Code). The indicator of line 360 ​​of Appendix No. 3 is transferred to this line. The amounts indicated on this line do not increase expenses for tax purposes, since they are added when calculating the amount of profit. These are losses from the sale of the right to land plots, from the sale of depreciable property, from the exercise of the right of claim, from the performance of work (provision of services) by service industries and farms, etc. The procedure for reflecting these types of losses in the tax return is discussed in the section “Losses for individual operations” ..

Please note: lines 010-050 do not indicate the amounts of income received in the form of targeted financing, targeted income and other income specified in Article 251 of the Tax Code of the Russian Federation, and expenses incurred at the expense of these incomes, which are accounted for separately from income and expenses for activities, associated with production and sales, and income and expenses from non-operating operations.

In addition, lines 010, 030 and 050 do not take into account income, expenses and losses reflected in sheets 05 and 06 of the declaration.

By line 060 the total amount of profit (loss) from the sale of goods (work, services) and non-sales operations is reflected. It is equal to: line 010 + line 020 - line 030 - line 040 + line 050.

By line 070 indicates the total amount of income excluded from profit reflected on line 060. Such income, in particular, includes:

income from equity participation in other organizations, as well as interest on state and municipal securities, the tax on which is withheld by the tax agent (the source of income payment). The tax on this income is calculated in sheet 03 of the declaration;
income from equity participation in foreign organizations, which are reflected in sheet 04 of the declaration, etc.

By line 090 the amount of benefits applied in accordance with Article 5 of the Federal Law of May 31, 1999 No. 104-FZ “On the Special Economic Zone in the Magadan Region” is indicated.

By line 100 the tax base is indicated, defined as the difference between lines 060, 070, 080 and 090. The indicators of line 100 of sheet 05 and line 530 of sheet 06 are added to the result obtained.

By line 110 The amount of loss or part of the loss that reduces the tax base for the reporting (tax) period is reflected. The indicator for this line for the first quarter and year is calculated in Appendix No. 4 to sheet 02 and is equal to line 150 of this Appendix. In subsequent reporting periods (six months, 9 months), Appendix No. 4 is not filled out. However, despite this, organizations have the right to reduce the tax base for losses of previous years in the following reporting periods and fill out the specified line accordingly. In this case, the organization independently calculates the amount of loss recognized for tax purposes in the tax registers.

Line 120, which indicates the tax base for calculating tax, is equal to: line 100 - line 110.

Please note: if line 100 has a negative value, then line 120 indicates zero. The tax base on line 120 is also zero if the indicator on line 110 is equal to the indicator on line 100.

Lines 130 and 170 filled out by organizations for which the laws of the constituent entities of the Russian Federation have reduced the tax rate in terms of tax amounts credited to the budgets of the constituent entities of the Russian Federation.

By lines 140-160 tax rates are indicated. In 2012, these rates are equal: to the federal budget - 2%, to the budgets of the constituent entities of the Russian Federation - 18%.

Please note: organizations that have separate structural divisions and fill out Appendix No. 5 to Sheet 02 indicate only the tax rate to the federal budget (line 150). In lines 140, 160 and 170 they put dashes.

By lines 180-200 the amount of calculated income tax for the reporting (tax) period as a whole and to budgets of different levels is indicated.

Line 190(the amount of income tax to the federal budget) is determined by multiplying line 120 by line 150.

Line 200(the amount of income tax to the budget of a constituent entity of the Russian Federation) for organizations without separate divisions is determined by multiplying line 120 (130) by line 160 (170).

For organizations with separate divisions, in order to determine the indicator of this line, you need to add up lines 070 of Appendix No. 5, filled out for the organization without separate divisions included in it, for each separate division (for a group of separate divisions located on the territory of one subject of the Russian Federation).

In the declaration for a consolidated group of taxpayers, tax is calculated in appendices No. 6 and 6a to sheet 02. The sum of lines 070 of all completed appendices no. 6 is entered in line 200.

By lines 210-230 the amounts of accrued advance payments for the reporting (tax) period are indicated. For organizations paying monthly advance payments with subsequent recalculation of tax based on the results of the corresponding reporting (tax) period, in the declaration for the first quarter of 2013, the indicators of these lines must be equal to the indicators of lines 290-310 of sheet 02 of the declaration for 9 months of 2012. In the declaration for the half-year of 2013, the indicator of line 210 is equal to the sum of the indicators of lines 180 “Amount of calculated income tax - total” and 290 “Amount of monthly advance payments payable in the quarter following the current reporting period” of the declaration for the first quarter of 2013. Line 220 is equal to the sum of lines 190 and 300, respectively. Line 230 is the sum of lines 200 and 310. Similarly, these lines are filled in in the declaration for 9 months of 2013. To fill them out, data from the declaration for the first half of 2013 is used.

Organizations paying monthly advance payments on actually received profits in the declaration for the first quarter of 2013 reflect on lines 210-230 the indicators of lines 180-200 of the declaration for January - February 2013, in the declaration for the half-year of 2013 - the indicators of lines 180-200 of the declaration for January - May 2013, in the declaration for 9 months of 2013 - indicators of lines 180-200 of the declaration for January - August 2013.

For organizations with separate divisions, the amount of advance payments accrued for the current reporting (tax) period to the budget of the constituent entity of the Russian Federation as a whole for the organization must be equal to the sum of lines 080 of Appendix No. 5 filled out for the same period for the organization without its constituent divisions and for each separate division (a group of separate divisions located in one subject of the Russian Federation).

In the declaration for the consolidated group of taxpayers, the indicator of line 230 is equal to the sum of the indicators of lines 080 of all appendices No. 6 to sheet 02.

In addition, lines 210-230 indicate the amounts of advance payments accrued (reduced) based on the results of a desk tax audit of the declaration for the previous reporting period, the data of which was taken into account by the taxpayer in the declaration for the subsequent reporting (tax) period.

By lines 240-260 indicates the amount of tax paid outside the Russian Federation and counted towards the payment of tax. This amount is included in the payment of income tax if an agreement on the avoidance of double taxation has been concluded between the Russian Federation and the state in whose territory the tax was paid. In this case, the indicators for lines 240, 250 and 260 cannot be greater than the indicators for lines 180, 190 and 200, respectively.

Organizations that have paid tax outside the Russian Federation, regardless of the time of its payment, simultaneously with the income tax return, must submit to the tax authority at their location a tax return on income received by the Russian organization from sources outside of Russia. The form of this declaration was approved by order of the Ministry of Taxes and Taxes of Russia dated December 23, 2003 No. BG-3-23/709@.

Organizations for which the amount of tax paid outside the Russian Federation was offset in the previous reporting period in the payment of tax for the specified reporting period, the amount of accrued advance payments for the reporting (tax) period (lines 210-230) is reduced by the amount of the offset tax.

Line 270 reflects the amount of income tax to be paid additionally to the federal budget. The indicator for this line is defined as the difference between line 190 and the sum of lines 220 and 250. For organizations without separate divisions, this line must correspond to line 040 of subsection 1.1 of section 1 of the declaration.

Line 271 indicates the amount of income tax to be paid additionally to the budget of the constituent entity of the Russian Federation. The indicator of this line is defined as the difference between line 200 and the sum of lines 230 and 260.

For organizations that do not have separate divisions, line 271 must correspond to line 070 of subsection 1.1 of section 1 of the declaration.

By line 280 The amount of income tax to be reduced to the federal budget is indicated. To calculate the indicator of this line, you need to subtract line 190 from the sum of lines 220 and 250.

Line 281 reflects the amount of income tax to be reduced to the budget of the constituent entity of the Russian Federation. To determine the indicator of this line, you need to subtract line 200 from the sum of lines 230 and 260.

For organizations that do not have separate divisions, lines 280 and 281 should be equal to the indicators of lines 050 and 080, respectively, of subsection 1.1 of section 1 of the declaration.

Organizations that have separate divisions, the amount of income tax to be paid additionally or reduced to the budget of the constituent entity of the Russian Federation at the location of these separate divisions, is calculated in Appendix No. 5 and reflected on the corresponding lines of sheet 02.

The responsible participant of the consolidated group of taxpayers calculates the amount of income tax to be paid additionally or reduced to the budget of the constituent entity of the Russian Federation in appendices No. 6 to sheet 02. Lines 271 and 281 of sheet 02 reflect the sum of the indicators of lines 100 and 110 of these appendices.

IN lines 290-310 the amounts of monthly advance payments payable in the quarter following the reporting period for which the declaration is submitted are reflected.

Organizations that pay only quarterly advance payments based on the results of the reporting period, as well as organizations that calculate monthly advance payments based on actual profit received, do not fill out lines 290-310.

The amount of payments on lines 290-310 is determined as the difference between the amount of calculated income tax for the reporting period, reflected on lines 180-200, and the amount of calculated income tax, indicated on lines 180-200 of the declaration for the previous reporting period. If such difference is negative or zero, no monthly advance payments are made.

Organizations that calculate monthly advance payments with subsequent recalculation based on the results of the corresponding reporting (tax) period do not fill out these lines in the declaration for the tax period.

By lines 320-340 the amounts of monthly advance payments due in the first quarter of the next tax period are indicated. These lines are filled out only in the declaration for 9 months, since the amount of monthly advance payments for the first quarter of the next tax period is taken equal to the amount of advance payments payable in the fourth quarter of the current year.

Appendixes to sheet 02

In this section we will take a closer look at the procedure for filling out applications.

Appendix No. 1 to sheet 02

Appendix No. 1 reflects the amounts of income from sales and non-operating income.

By line 010 revenue from the sale of goods (work, services) both of own production and purchased goods is indicated. This indicator is deciphered along lines 011-014. This line does not include income from the sale of securities by taxpayers who are not professional participants in the securities market.

Lines 020-022 filled out only by professional securities market participants.

By line 023 revenue from the sale of the enterprise as a property complex is shown (taking into account the provisions of Article 268.1 of the Tax Code of the Russian Federation).

By line 030 revenue from operations that are reflected in Appendix No. 3 is indicated. The indicator of line 340 of Appendix No. 3 is transferred to this line.

The total amount of income from sales is reflected on line 040. The indicator of this line is equal to the sum of lines 010, 020, 023 and 030.

By line 100 Non-operating income generated in accordance with Article 250 of the Tax Code of the Russian Federation is reflected.

By lines 101, 102, 103, 104, 105 and 107 a breakdown of some types of non-operating income is given.

Line 100 must be greater than or equal to the sum of lines 101-106.

Appendix No. 2 to sheet 02

Appendix No. 2 provides a breakdown of costs associated with production and sales, as well as non-operating expenses and losses equated to non-operating expenses.

Lines 010-030 filled out by organizations that determine income and expenses using the accrual method.

Line 010 reflects direct expenses related to goods (work, services) sold, except for direct expenses for wholesale, small wholesale and retail trade, which are reflected in lines 020 and 030.

Lines 040-052 must be completed by all taxpayers. At the same time, organizations using the accrual method reflect expenses related to indirect ones in accordance with Article 318 of the Tax Code of the Russian Federation. Organizations that use the cash method of determining income and expenses reflect expenses recognized as a reduction in the tax base for corporate income tax, in accordance with Article 273 of the Tax Code of the Russian Federation.

The value of line 040 must be greater than or equal to the sum of lines 041, 042, 043, 045, 046, 047 and 052.

By line 041 the accrued amounts of taxes and fees are indicated, with the exception of the taxes listed in Article 270 of the Tax Code of the Russian Federation. So, this line is not reflected:

  • indirect taxes imposed by the taxpayer on the buyer (acquirer) of goods (work, services, property rights);
  • amounts of taxes accrued in connection with the implementation of special tax regimes or the implementation of activities, income and expenses from which are not taken into account when calculating the tax base for income tax;
  • income tax;
  • amounts of payments accrued for excess emissions of pollutants into the environment;
  • the amount of taxes that were included in non-operating expenses when writing off accounts payable;
  • amounts of insurance contributions for compulsory pension, social and health insurance accrued to extra-budgetary funds.

Lines 042 and 043 filled out by organizations that have provided in their accounting policies for tax purposes the reflection in the expenses of the reporting (tax) period of expenses on capital investments in the amount of no more than 10% (no more than 30% in relation to fixed assets belonging to the third - seventh depreciation groups) of the original cost of fixed assets funds (except for fixed assets received free of charge) and (or) expenses incurred in cases of completion, additional equipment, reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets.

By line 045 The amounts of expenses incurred by an organization employing the labor of disabled people are shown.

By line 046 expenses of public organizations of disabled people, as well as institutions whose sole owners of property are public organizations of disabled people, are reflected.

By line 047 expenses for acquiring the right to land plots and for acquiring the right to conclude land lease agreements are shown. These are amounts that are recognized as other expenses associated with production and (or) sales, and are taken into account in the current reporting (tax) period in the manner prescribed by paragraphs 3 and 4 of Article 264.1 of the Code.

By lines 048-051 a breakdown of the expenses indicated on line 047 is provided depending on the method of recognizing them for tax purposes.

By lines 052-055 the expenses taken into account in the manner established by Articles 262 and 267.2 of the Tax Code of the Russian Federation are indicated. According to the indicated lines, the organization that forms the reserve for upcoming expenses for scientific research and (or) development projects reflects the amounts of expenses incurred at the expense of the specified reserve during the implementation of scientific research and (or) development programs.

By line 059 the cost of acquisition (creation) of realized property rights, except for debt claims, is indicated.

By line 060 shows the price of acquisition (creation) of sold other property (with the exception of securities, products of own production, purchased goods and depreciable property), the income from which is reflected in line 014 of Appendix No. 1 to sheet 02.

By line 061 the value of the net assets of the enterprise, which is sold as a property complex, is indicated.

Line 070 filled out only by professional securities market participants. In this line they reflect expenses associated with the acquisition and sale (disposal, including redemption) of sold (retired) securities.

By line 071 the amount of deviation of actual costs for the acquisition of securities above the maximum price of transactions on the organized market on the date of the transaction or deviation from the estimated value of the investment share is reflected. This line also reflects the amount of deviation of actual costs for the acquisition of securities not traded on an organized market, above the estimated price, taking into account the maximum price deviation. The indicator of this line is not included in line 130 “Total recognized expenses”.

IN line 080 The indicator of line 350 of application No. 3 is transferred.

By line 090 shows the amount of losses of previous tax periods for objects of service industries and farms, including objects of housing, communal and social and cultural spheres, which can be taken into account within 10 years to reduce the profit of the current reporting (tax) period received from these types of activities, in accordance with Article 275.1 of the Code.

By line 100 a part of the loss from the sale of depreciable property is reflected, which relates to other expenses of the current period. This is the amount reflected in line 060 of Appendix No. 3. The specified loss is included in other expenses in equal shares over a period defined as the difference between the useful life of this property and the actual period of its operation until the moment of sale (clause 3 of Article 268 of the Tax Code of the Russian Federation ).

By line 110 shows the amount of loss from the sale of the right to a land plot, recognized as other expenses of the taxpayer in the current reporting (tax) period. The procedure for reflecting this type of loss in the declaration is discussed in more detail in the section “Losses for individual transactions”.

By line 120 shows the amount of premium paid by the buyer of the enterprise as a property complex.

By line 130 the total amount of expenses is reflected, which is defined as the sum of lines 010, 020, 040 and from 059 to 120 (except for line 071).

By lines 131-134 the amount of accrued depreciation for the reporting (tax) period is reflected for both fixed assets and intangible assets, regardless of whether such property was taken into account on the last day of the reporting (tax) period.

By line 135 indicates the depreciation calculation method reflected in the accounting policy for tax purposes.

If the accounting policy provides for the use of a non-linear method, the amount of depreciation is reflected on line 133, for intangible assets - on line 134. If the taxpayer has objects belonging to the eighth - tenth depreciation groups, the amount of depreciation accrued on them using the linear method is indicated on line 131 and 132. In this case, code 2 is indicated on line 135.

Line 200 filled out by organizations regardless of the method used to determine sales revenue. At the same time, organizations using the cash method reflect indicators in this line if there are actual expenses incurred. The indicator for line 200 must be greater than or equal to the sum of lines from 201 to 206.

By line 300 Losses equated to non-operating expenses are reflected. The indicator for this line must be greater than or equal to the sum of lines 301 and 302.

Appendix No. 3 to sheet 02

This appendix reflects expenses for individual transactions, losses for which are recognized in a special manner. Lines 010-060 reflect data on transactions related to the sale of depreciable property, taking into account the specifics established by paragraph 9 of Article 262, Articles 268 and 323 of the Code.

By line 010 the quantity of property sold is indicated, on line 020 - including the number of objects sold at a loss.

By line 030 the total amount of proceeds from the sale of depreciable property is indicated.

By line 040 the residual value of the sold property and expenses associated with its sale are reflected.

By line 050 profit is indicated, and on line 060 - loss from the sale of depreciable property.

Please note: lines 010-040 show general data on all property sold by the organization in the reporting (tax) period. At the same time, to fill out lines 050 and 060, the results for property sold at a profit are determined separately, and separately for property sold at a loss.

By lines 100-170 shows data on transactions related to the exercise of the right to claim a debt, taking into account the specifics of determining the tax base for the assignment (assignment) of the right to claim a debt, established by Article 279 of the Tax Code of the Russian Federation.

Lines 100 and 110 indicate separately, respectively, the proceeds from the exercise of the right to claim the debt before the payment is due (clause 1 of Article 279 of the Tax Code of the Russian Federation) and the proceeds from the exercise of the right to claim the debt after the maturity of the payment (clause 2 of Article 279 of the Tax Code of the Russian Federation).

By line 140 indicates the amount of loss received from the exercise of the right to claim the debt before the due date of payment within the amount of interest calculated in accordance with paragraphs 1 and 1.1 of Article 269 of the Tax Code of the Russian Federation.

By line 150 shows the negative difference (loss) from the exercise of the right to claim the debt before the payment deadline, determined by the taxpayer in accordance with paragraph 1 of Article 279 of the Code. The indicator for this line is defined as follows:

line 150 = line 120 - line 100 - line 140 if line 120 > line 100

By line 160 shows the negative difference (loss) received by the taxpayer when assigning the right to claim the debt after the payment deadline in accordance with paragraph 2 of Article 279 of the Code:

line 160 = line 130 - line 110 if line 130 > line 110

Line 170 from line 160 separately shows the loss from the exercise of the right to claim the debt, relating to non-operating expenses of the current reporting (tax) period. The indicator for line 170 is included in line 203 of Appendix No. 2 to sheet 02 of the declaration.

By lines 180-201 data is reflected on transactions related to the activities of service production facilities and farms, including housing, communal and socio-cultural facilities. The revenue from this activity, expenses incurred by service industries and farms, and losses are separately indicated.

By line 200 the total amount of losses for activities related to the use of facilities of service industries and farms, including housing, communal and socio-cultural facilities, received in the reporting (tax) period is indicated.

By line 201 reflects the amount of losses that is included in line 200, but which is not recognized for tax purposes in the current tax period due to the fact that the conditions provided for in Article 275.1 of the Tax Code of the Russian Federation are not met.

Lines 210-230 indicate data on determining the tax base of the participants in the property trust management agreement. These lines do not reflect information on the trust management of securities and non-state pension funds from the placement of pension reserves. In this case, the indicator of line 211 is included in line 100 of Appendix No. 1, and the indicator of line 221 is included in line 200 of Appendix No. 2 to sheet 02 of the declaration.

By line 230 reflects the amount of losses received in the reporting (tax) period from the use of property transferred to trust management, which are not recognized for tax purposes of the founder (beneficiary) of trust management in accordance with clause 4.1 of Article 276 of the Tax Code of the Russian Federation.

By lines 240-260 shows data on transactions related to the implementation of rights to land plots, the results of which are taken into account for tax purposes in accordance with paragraph 5 of Article 264.1 of the Tax Code of the Russian Federation. The loss is determined for each land plot separately.

By line 340 the total amount of revenue from all operations that are reflected in Appendix No. 3 is indicated.

By line 350 the total amount of expenses that reduce the tax base in the current reporting (tax) period is reflected.

By line 360 shows the total amount of losses not taken into account (recovered) for tax purposes in the current reporting (tax) period.

Appendix No. 4 to sheet 02

In this application, the organization calculates the loss (or part of the loss) received in previous years, which can be recognized for profit tax purposes in the reporting (tax) period.

The declaration for a consolidated group of taxpayers in Appendix No. 4 does not reflect losses of members of this group received in tax periods preceding the tax period of their inclusion in the group (clause 6 of Article 278.1 of the Tax Code of the Russian Federation).

Agricultural producers, when calculating the amount of loss or part of the loss that reduces the tax base for the reporting (tax) period, separately take into account the loss received from activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed by these organizations. When calculating the amount of loss or part of the loss, these organizations fill out Appendix No. 4 with code 2 according to the requisite “Taxpayer Attribute”.

Let us recall that a loss reduces the tax base of the current reporting (tax) period without restrictions.

By line 010 the balance of the uncarried loss at the beginning of the tax period is shown, the amount of which is calculated in accordance with Article 283 of the Tax Code of the Russian Federation and is indicated by year of its formation (lines 040-130).

Please note that this calculation does not include, for example, losses incurred from the activities of service industries and farms, and losses on transactions with securities (both traded and not traded on the organized securities market), the repayment of which cannot be profit from core activities is allocated.

By line 140 the tax base is indicated, which is used when calculating the amount of loss of previous tax periods, which reduces the tax base of the current reporting (tax) period. The indicator of this line is equal to the indicator of line 100 of sheet 02.

By line 150 indicates the amount of loss by which the organization reduces the tax base of the current reporting (tax) period. The indicator for this line is reflected on line 110 of sheet 02 of the declaration.

Line 160 must be completed only in the annual declaration. This line indicates the balance of the uncarried loss, which is defined as the difference between lines 010 and 150. If a loss was received in the expired tax period for which the declaration was submitted, then the balance of the uncarried loss at the end of the tax period (line 160) includes the indicator on line 010 and the amount loss for the past tax period. Moreover, the amount of loss for the expired tax period is determined by the formula:

line 060 of sheet 02 - income reflected on line 070 of sheet 02 (for which the tax base is calculated separately and tax is withheld at a rate different from that established by paragraph 1 of Article 284 of the Tax Code of the Russian Federation) + positive value of lines 100 sheets 05 + positive value of line 530 of sheet 06

Appendix No. 5 to sheet 02

Appendix No. 5 is filled out by organizations that have separate divisions. The application is filled out separately for an organization without separate divisions, for each separate division, including those liquidated in the current reporting (tax) period, or for a group of separate divisions located on the territory of one constituent entity of the Russian Federation.

This appendix reflects the amounts of advance payments and tax paid to the budget of a constituent entity of the Russian Federation at the location of the organization, at the location of each separate division or at the location of the responsible separate division (when paying tax on a group of separate divisions located in one constituent entity of the Russian Federation).

Read more about the procedure for filling out a declaration by organizations with separate divisions in the special section.

Appendices No. 6 and 6a to sheet 02

Appendices No. 6 and 6a are included in the declaration by the responsible participant in the consolidated group of taxpayers. The procedure for filling out these attachments is similar to the procedure for filling out Appendix No. 5 to sheet 02 of the declaration.

Appendix No. 6a is filled out by the responsible participant of the consolidated group of taxpayers for each member of this group without its separate divisions and for each separate division (responsible separate division), including those closed in the current tax period. The application calculates the share of the tax base of each member of the consolidated group and each separate division in the consolidated tax base.

The data in Appendix No. 6a is grouped in Appendix No. 6, which is filled out for each subject of the Russian Federation in whose territory there are members of a consolidated group of taxpayers or their separate divisions (responsible separate divisions). This appendix provides calculations of the amounts of advance payments and income tax payable to the budget of a given constituent entity of the Russian Federation for all participants without separate divisions included in them and (or) separate divisions of participants located on the territory of this constituent entity of the Russian Federation.

If in any subject of the Russian Federation there is only one separate division, the indicators of Appendix No. 6 and Appendix No. 6a with the OKATO code related to this subject of the Russian Federation will be the same.

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.

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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.

What is the procedure for filling out lines 210-351 in Sheet 02 of the income tax return, with the exception of lines 260-267 and 350-351 of the 2016 income tax return?

The organization makes monthly advance payments of income tax. The organization is not a payer of the trade tax, is not outside the Russian Federation and is not a participant in regional

The form, presentation format and procedure for filling out the corporate income tax (hereinafter referred to as the Declaration, Procedure) are established by order dated October 19, 2016 N ММВ-7-3/572@. According to the letter of the Federal Tax Service of Russia dated December 21, 2016 N SD-4-3/24514 for the tax period of 2016, tax returns for corporate income tax had to be submitted in the named form.

The procedure for filling out lines 210-351 of Sheet 02 of the Declaration is established by Section V of the Procedure. According to clause 5.8 of the Procedure, lines 210-230 of Sheet 02 of the Declaration indicate the amounts of accrued advance payments for the reporting (tax) period.

In this case, organizations paying monthly advance payments indicate on lines 210-230 the amounts of advance payments according to the Declaration for the previous reporting period of a given tax period and the amounts of monthly advance payments due for payment on the 28th day of each month of the last quarter of the reporting period.

Let us recall that the tax period for corporate income tax is the calendar year (Clause 1, Article 285 of the Tax Code of the Russian Federation). Reporting periods are the first quarter, half a year and nine months of the calendar year (first paragraph of paragraph 2 of Article 285 of the Tax Code of the Russian Federation).

When submitting the Declaration for 2016, the previous reporting period is 9 months of 2016.

Consequently, when filling out the Declaration for 2016 on lines 210-230, the total amount of advance payments for nine months of 2016 and monthly advance payments due in the 4th quarter of 2016 are indicated. In this case, the amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months (paragraph five, paragraph 2, Article 286 Tax Code of the Russian Federation).

Thus, on lines 210-230 of the Declaration for 2016, the sum of lines 180-210 and lines 290-310 of the Declaration for 9 months of 2016 should be reflected (see also letter of the Federal Tax Service of Russia dated July 14, 2015 N ED-4-3/12317@ " On control ratios of tax return indicators for corporate income tax"). That is, the amount of advance income tax payments actually paid in 2016 is indicated.

In accordance with clause 5.10 of the Procedure, line 270 of Sheet 02 of the Declaration indicates the amount of tax to be paid additionally to the federal budget, which is determined as the difference of line 190 and the sum of lines 220 and 250, if the indicator of line 190 exceeds the sum of lines 220 and 250 (line 190 - line 220 - line 250, if line 190 is greater than the sum of lines 220 and 250).

On line 271, the amount of tax to be paid additionally to the budget of a constituent entity of the Russian Federation is determined as the difference between line 200 and the sum of lines 230 and 260, if the indicator of line 200 exceeds the sum of lines 230 and 260 (line 200 - line 230 - line 260, if line 200 is more than the amount lines 230 and 260).

Moreover, for an organization that does not have separate divisions, lines 270 and 271 must correspond to lines 040, 070 of subsection 1.1 of Section 1 of the Declaration.

In other words, lines 270 and 271 reflect the amount of tax subject to additional payment to the budget for 2016, defined as the difference between the amount of actually accrued tax reflected on line 190 of the Declaration (clause 5.7 of the Procedure) and the amount of advance payments paid during the tax period.

If the advance payments paid exceed the amount of calculated tax reflected on line 190 of the Declaration, the difference must be reflected on lines 280 and 281 of Sheet 02 of the Declaration.

According to clause 5.11 of the Procedure, lines 290-310 indicate the amount of monthly advance payments payable in the quarter following the reporting period for which the Declaration is submitted.

At the same time, lines 290-310 are not filled in in the Declaration for the tax period. This is due to the fact that the amount of the monthly advance payment payable in the first quarter of the current tax period is taken equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period (paragraph three of clause 2 of Article 286 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia dated 10/13/2011 N ED-4-3/16970, dated 04/14/2011 N KE-4-3/5985, dated 12/11/2009 N 3-2-10/30). That is, the amount of the advance payment due in the 1st quarter of 2017 is equal to the amount of the advance payment due in the 4th quarter of 2016.

Lines 320-340 in the Declaration for the tax period are also not filled out, but are filled out in the Declaration for nine months, and they indicate the amount of monthly advance payments payable in the first quarter of the next tax period. The amount of monthly advance payments for the first quarter is taken equal to the amount of monthly advance payments payable in the fourth quarter (except for the cases specified in clause 4.3 of the Procedure).

Prepared answer:

Expert of the Legal Consulting Service GARANT

professional accountant Bashkirova Iraida

Response quality control:

Reviewer of the Legal Consulting Service GARANT

auditor, member of RSA Vyacheslav



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