VAT return for the 3rd quarter of 2020: instructions for filling out

Payers of this tax and tax agents are required to report on VAT (Article 143 of the Tax Code of the Russian Federation).

You must submit your VAT return electronically, regardless of the number of employees. Only in exceptional cases is it possible to submit a declaration on paper (clause 5 of Article 174 of the Tax Code of the Russian Federation).

The deadline for sending the declaration is the 25th day of the month following the reporting quarter.

VAT accrued for the quarter must be transferred in equal parts within three months. The tax payment deadline is until the 25th day of each of the three months following the expired tax period (clause 1 of Article 174 of the Tax Code of the Russian Federation). If for the first quarter of 2020 it is necessary to transfer VAT in the amount of 6,000 rubles to the budget, the taxpayer must make the following payments:

• until 04/27/2020 - 2,000 rubles;
• until 05.25.2020 - 2,000 rubles;
• until June 25, 2020 - 2,000 rubles.

Some organizations transfer VAT in one amount without breaking it down into months - this is the right of the taxpayer.

The declaration form and the procedure for filling it out were approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558. The latest edition of the form and instructions for filling out was made in accordance with Order of the Federal Tax Service of the Russian Federation dated November 20, 2019 No. ММВ-7-3/ [email protected]

View the filling procedure

New report form for the 4th quarter of 2020

The Federal Tax Service of Russia, by Order No. ED-7-3/ [email protected] dated August 19, 2020, changed the form of the value added tax declaration, the procedure for filling it out and the formats for submitting certain documents in electronic form. Updates apply as of Q4 2020 reporting. Main changes in VAT reporting:

• new barcodes;
• The field for indicating the OKVED code has been removed from the title page;
• new lines in section 1—for information in connection with the agreement on the protection and promotion of investments;
• new transaction codes for the transfer of real estate to the treasury of the Russian Federation and into the ownership of the Russian Federation for organizing and conducting scientific research in Antarctica;
• The operation code for the IT sector has changed.

Filling out a VAT return when exporting

Now we will tell you how to fill out a VAT return for exporters. Separate sections of the declaration are provided for them - 4–6.

How to fill out the sections correctly, read the materials:

• “How to correctly fill out section 4 of the VAT return when applying a 0% rate”
• “The procedure for filling out section 6 of the VAT return.”

The rules for filling out a VAT return by an exporter from July 1, 2016 depend not only on whether he has documents confirming export, but also on the type of goods shipped abroad:

• For non-raw material varieties purchased after 07/01/2016, deductions are possible during the period of export shipment. There is no need to wait for documents confirming export to be collected (clause 1, paragraph 2, 3, clause 3 of Article 172 of the Tax Code of the Russian Federation).
• For exported raw materials, the procedure for confirming the right to deduction is preserved: you need to collect a full package of documents confirming the export within 180 days allotted for this by the Tax Code of the Russian Federation (clause 9 of Article 165 of the Tax Code of the Russian Federation).

For more information about confirming a 0% rate by collecting a complete package of documents, read the material What is the procedure for VAT refund at a 0% rate (receiving confirmation) .

For exports that are considered confirmed on time or do not require such a deadline (for non-commodity goods), Section 4 is completed in the VAT return.

In relation to raw materials, for which it was not possible to collect documents within 180 days to confirm the right to a 0% rate, you need to submit an updated declaration for the shipment period with completed section 6. It will reflect the accrual of tax at the rates applicable in the Russian Federation of 18 or 10%, as well as tax deductions.

For more information about actions in such a situation, read the article What to do if the export is not confirmed within the prescribed period .

If the documents are collected subsequently, after 180 days, then for the period in which they were collected, a declaration with completed Section 4 is submitted, and the tax paid in connection with non-confirmation of export is returned in accordance with Art. 176, 176.1 Tax Code of the Russian Federation.

Section 5 is completed if the validity of applying the 0% rate was confirmed earlier, but the right to VAT deductions arose only in the current period.

Who is required to submit a VAT return in 2020

In accordance with paragraph 5 of Article 174 and paragraphs. 1 clause 5 of Article 173 of the Tax Code of the Russian Federation, the following are reported for VAT:

• organizations and individual entrepreneurs - VAT payers (firms and individual entrepreneurs who have switched to the simplified tax system, UTII, PSN, Unified Agricultural Tax or initially use these regimes do not pay this tax: there is no point in worrying about how to make a VAT report, for them this report does not exist);
• tax agents;
• intermediaries who are not payers, who allocate VAT amounts in issued invoices.

It is handed over at the place of registration of the company or registration of the place of residence of the individual entrepreneur.

To fill out the 6-NDFL declaration, use free instructions from ConsultantPlus experts. It contains a selection and analysis of the filling of each section.

Section 8 and Section 9

These sections were added to the declaration when taxpayers were required to provide the Federal Tax Service with data on invoices that were issued or received.

Section 8 corresponds to data from the purchases ledger, and section 9 corresponds to data from the sales ledger.

In each of them you need to indicate the type of transaction, the number and date of the invoice.

For section 8, additionally indicate the number and date of the document confirming payment of the tax. Additionally, indicate the date the goods were accepted for accounting. Line 190 records the final calculated VAT.

In section 9, on lines 230 - 280, the total amounts of sales and tax are written down at the appropriate rates.

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Due in 2020

In 2020, the deadline for submitting tax reports for value added tax is as follows:

In 2020, all due dates fell on the weekend and were moved to the coming Monday. Therefore, the deadline for submitting the VAT tax return for the 3rd quarter of 2020 is October 26, 2020. This is a regular Monday, there are no transfers.

Section 3

This section collects all the data for tax calculation.

Line 010 of column 3 corresponds to the amount of revenue reflected on the credit of account 90.1 for the reporting period. Line 010 of column 5 corresponds to the amount of VAT reflected in the debit of account 90.3.

Line 070, column 5 corresponds to the amount of advance VAT reflected in the debit of account 76 “VAT on advances” (VAT accrued on prepayment received).

Line 090 of column 5 corresponds to the amount reflected in the debit of account 76 “VAT on advances” (VAT on advances issued).

Line 118 of column 5 corresponds to the amount reflected in the credit of account 68 “VAT”. In addition, this line can be checked against the total VAT amount in the sales book.

Line 120 of column 3 corresponds to the amount reflected in the credit of account 19.

Line 130 of column 3 corresponds to the amount reflected in the credit of account 76 “VAT on advances” (VAT on advances issued).

Line 170 of column 3 corresponds to the amount reflected in the credit of account 76 “VAT on advances” (VAT accrued on the received prepayment).

Line 190 of column 3 corresponds to the amount reflected in the debit of account 68 “VAT” (excluding VAT transferred to the budget for the previous tax period). In addition, this line can be checked against the total VAT amount in the purchase book.

Line 200 indicates the tax accrued for payment to the budget.

Declaration form

Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected] approved the procedure for filling out a VAT tax return; in the 3rd quarter it must be filled out taking into account the changes made by Order of the Federal Tax Service of Russia No. ММВ-7-3/ [ email protected] dated 11/20/2019. The VAT return form for the 4th quarter of 2020 has changed.

The report consists of a title page and 12 sections. It is necessary to fill out only the first sheet and section 1. The remaining parts are filled out if the necessary conditions are met.

Since 2014, taxpayers and tax agents have been filing returns electronically. Previously, the report was submitted on paper if the number of employees did not exceed 100 people. This opportunity cannot be used again.

But in special cases, paper reports on value added tax in 2020 are still submitted. It is submitted on paper:

• tax agents - non-payers of VAT (special regimes) or who have received exemption from its payment;
• organizations and individual entrepreneurs - non-payers of VAT or who have received an exemption from paying it, if at the same time: they are not the largest taxpayers;
• the number of employees is not more than 100;
• they did not issue VAT invoices;
• did not work on the basis of agency agreements (in the interests of other persons) using invoices.

It is possible to obtain exemption from the duties of a tax payer if sales revenue over the previous three months does not exceed 2 million rubles.

Checking the VAT return

The 2020 VAT return is sent to the tax office electronically. Inspectors check the document based on the control ratios specified in the letter of the Federal Tax Service of the Russian Federation dated March 23, 2015 No. GD-4-3 / [email protected] In addition, the submitted information is checked against the declarations of your buyers and sellers. If you find any discrepancies, you will need to provide the necessary explanations.

Before submitting your reports, you must independently check the accuracy of the calculations. You can also use control ratios for this.

Online services through which the declaration is submitted offer to check the submitted report before sending it. Kontur.Extern checks the declaration for compliance with the format and conducts internal document checks of applications. In addition, after filling out the declaration, data from Kontur.Externa is automatically transferred to the Kontur.VAT+ service, which compares your invoices, books and journals with the data of your counterparties. If there are discrepancies, you will see information about them and can resolve the existing discrepancies. More than 200 thousand organizations have already uploaded their data to Kontur.VAT+. If your counterparty does not use the service, you can invite him.

After submitting the reporting form, you should submit a reconciliation request with the tax office to ensure there are no discrepancies.

General rules for preparing a report

Follow these rules:

1. Use only the approved form, as in the filling example. When submitting in paper form, filling out by hand or on a computer is acceptable - print only on one side of A4 sheet, do not staple.
2. Enter one indicator in each line, starting from the left edge, and put dashes in the remaining empty cells.
3. Indicate amounts in full rubles, round up anything more than 50 kopecks, discard anything less than 50 kopecks.
4. Fill out text lines in capital block letters (if by hand, then in black, purple or blue ink, if on a computer, in Courier New font, size 16–18).

Obligation to submit an electronic declaration

Article 174 of the Tax Code of the Russian Federation states that the VAT return is submitted by payers and tax agents to the Federal Tax Service at the place of their registration no later than the 25th day of the month following the expired tax period.
Taxpayers are required to submit VAT electronically free of charge (we recommend the Federal Tax Service website). In 2020, only tax agents who are not VAT payers or who are exempt from the obligation to pay this tax, with the exception of those listed in paragraph 5 of Article 174 of the Tax Code of the Russian Federation, retained the right to file VAT returns on paper:

• persons who carry out business activities in the interests of another person on the basis of commission agreements, agency agreements providing for the sale and (or) acquisition of goods (work, services), property rights on behalf of the commission agent (agent);
• persons who carry out activities on the basis of transport expedition contracts;
• persons performing the functions of the developer.

For organizations and individual entrepreneurs with a small staff or no employees at all and regardless of the taxation system used by the taxpayer, no exceptions are provided. By virtue of the same Article 174 of the Tax Code of the Russian Federation, when submitting a VAT return on paper, it is not recognized as submitted with all the ensuing consequences. All VAT payers are, of course, interested in the rules for submitting reports online.

Return to supplier in VAT return

There are certain situations in which a customer returns an item because it is defective or not as described. In this case, it is necessary to reflect this operation in the declaration for VAT refund.

To do this, the return must be made in writing. An expense report is drawn up and the reason for the return is indicated. An act declaring the product to be of poor quality must be drawn up. Then the amount is returned to the buyer, and the returned goods must be indicated on off-balance account 002. Then you need to restore and pay the tax for this product. In 090, indicate the tax amount.

If the declaration is filled out correctly and on time, the taxpayer will never have problems with the tax service.

1. How to fill out a VAT return
2. Rules and procedure for filling out income tax returns
3. Zero VAT return
4. Income tax return: instructions for filling out

Filling procedure

Fill out your VAT return according to the general rules.

In this case, use the data that is reflected:

• in the purchase book and sales book. Please indicate this information separately in sections 8 and 9 of the declaration;

• log of received and issued invoices. This applies to taxpayers (tax agents) who conduct intermediary activities in the interests of other persons. Separately indicate information from the invoice journal in sections 10 and 11 of the declaration;

• issued invoices. This rule applies to those who do not have to pay VAT, but issue invoices with the allocated amount of tax (clause 5 of Article 173 of the Tax Code of the Russian Federation). Please provide separate information about such invoices in section 12 of the declaration;

• accounting and tax registers.

This follows from the provisions of paragraph 5.1 of Article 174 of the Tax Code of the Russian Federation, paragraph 4 of Section I of the Procedure, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.