Submit updated VAT. We submit an updated VAT return. How to submit an updated tax return

The VAT reporting has been submitted, it seems that you can relax... However, not all accountants can breathe a sigh of relief - some of them will have to make changes to the reporting. This is usually a consequence of the fact that errors were identified in the submitted declaration, or documents from the counterparty relating to previous periods were received late.

In this article we will look at cases when it most often becomes necessary to resort to filing an amended VAT return, as well as how to do this and avoid possible sanctions.

Based on Article 81 of the Tax Code of Russia, an organization is obliged to submit an updated declaration only if errors and unrecorded data identified after filing reports to understate the tax amount.

If the primary declaration contains unreliable or incomplete information that does not lead to an underestimation of the tax amount, then the taxpayer is not required to submit an “adjustment”, although he has the right to do so.

What threatens a company or entrepreneur who has filed an updated declaration? The mere fact of its submission does not entail sanctions - it all depends on whether unreliable primary data caused an understatement of tax. If this is the case, then the arrears and penalties should be paid before submitting the “clarification”. In this case, according to paragraph 4 of Article 81 of the Tax Code of the Russian Federation, the taxpayer will be released from liability for incomplete payment of tax.

If the arrears are not paid before the tax service finds out about it, a fine may be imposed on the organization in accordance with Article 122 of the Tax Code of the Russian Federation.

Although the legislation does not require any explanatory documents to be attached to the updated declaration, there will still be It’s a good idea to write a cover letter. Moreover, when conducting a desk inspection, inspectors will still ask for clarification. The letter should indicate which tax declaration and for what period changes are being made, what erroneous (incomplete or unsubmitted) information is, in which sections and lines of the declaration they are located, as well as provide primary and updated indicators. If errors affected the tax base, a new calculation and tax amount should be provided. In case of payment of arrears and penalties, you should indicate the payment details and, together with the declaration and cover letter, send a scanned copy of it to the tax office.

Specific situations

Now let’s look at common situations in which it is impossible to avoid submitting an updated declaration to the tax service, and also when you can do without it.

Incorrect reporting period

What to do if there is an error in the code of the period for which the declaration was drawn up? The answer is clear - you need to notify the tax service about this error, and as quickly as possible. Otherwise, you can get penalties, and they can be imposed both on the organization (Article 119 of the Tax Code of the Russian Federation) and on the official (15.5 of the Code of Administrative Offenses of the Russian Federation).

Is it necessary to submit a “clarification” in this case? This option is possible, although you may encounter misunderstanding on the part of the Federal Tax Service. They may simply not accept the document, since no primary declaration was filed during the specified period. Or consider the updated declaration as filed for the first time in violation of the deadline, and then the organization may be fined under Article 119 of the Tax Code of the Russian Federation.

It's better to do this:

Declare in writing to the tax office that a return filed with an incorrect period code should be considered submitted for such and such a period (indicating its correct code).

Most often, the Federal Tax Service accepts such explanations and believes that the organization has reported without violations. But if penalties still follow, the organization has a chance to challenge it - in judicial practice there are examples when arbitrators decided such cases in favor of the taxpayer (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 30, 2009 in case No. A32-22251/2008- 12/190).

Late documents received

Often in practice there are situations when documents relating to a previous period are received from a counterparty. For example, an invoice for a December transaction can be received as early as January of the following year. In such cases, there is no need to submit a “clarification”, because you can include a “late” invoice in the purchase book in the current period. This rule was introduced at the beginning of 2015 by paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation. Based on it, you can claim VAT deduction for any period within three years from the date of receipt of goods, work or services.

However, this procedure applies only to deductions provided for in paragraph 2 of Article 171 of the Tax Code of the Russian Federation. Other deductions of VAT (for example, paid as a tax agent, on prepayment, etc.) must be declared in the period in which the purchased goods were accepted for accounting, provided they were used to carry out activities subject to VAT.

There was an overstatement of VAT deduction

A situation in which an updated VAT return should definitely be submitted is: when, due to an error, the tax deduction was inflated. Indeed, as a result, the amount of tax is underestimated, and this, as was said at the beginning of the article, imposes on the organization the obligation to provide “clarification”. Sometimes this happens due to the fault of the accountant - for example, he registered the same invoice twice or made a technical error when entering information into the accounting system. But this can also be a consequence of erroneous actions by the supplier’s accounting department. Let's say the initial invoice received in the reporting quarter was subsequently corrected and dated to the next period.

Regardless of whose fault it is that the deduction is inflated, an amended return will have to be filed. But before that you need to correct errors in the purchase book - make an additional sheet and enter the correct information into it. Information that is subject to deletion must be written down with the sign “ minus».

Errors in the purchase book that do not affect the deduction amount

Sometimes in primary documents of past periods you can find technical errors that do not affect the amount of VAT. For example, erroneous indication of TIN, address, name of the counterparty.

By virtue of the aforementioned Article 81 of the Tax Code of the Russian Federation, their presence does not oblige the taxpayer to submit an updated declaration.

Receive a corrected invoice

It happens that an accountant discovers errors in the received invoice and asks the supplier to correct them. The latter draws up an adjustment invoice and sends it to the buyer. However, there may be a time gap between these events, and the organization will receive the corrected document in the next quarter.

According to the Federal Tax Service, such an invoice should be registered in the period in which its correct version was received. The deduction previously claimed for it will have to be cancelled, VAT recalculated, its amount and penalties paid, and then an updated declaration submitted.

It is worth noting that this position of the tax service does not find unequivocal support among the arbitrators- they make their decisions both in favor of the Federal Tax Service and in favor of taxpayers.

It should also be remembered that not all erroneous data on invoices can lead to a denial of deduction. Paragraph 2 of Article 169 of the Tax Code of the Russian Federation directly states that if errors do not interfere with identifying the parties to the transaction, the name and cost of the goods, the rate and amount of VAT, then there are no grounds for refusing a deduction on such an invoice. Therefore, before contacting the supplier for an adjustment document, you should make sure that it is necessary.

Amendments to Sections 8 and 9

Adjustments of data in the book of purchases or sales for the previous period that affect the amount of tax are carried out in the sections of the updated declaration 8 And 9 .

For many accountants, this point remains unclear: whether it is necessary to include the entire section in the “clarification” or whether it is sufficient to reflect only its corrected part.

There are no official clarifications on this matter yet, but at seminars representatives of the Federal Tax Service talk about the correctness of both methods. The main thing is to choose the right “ sign of relevance» document, which is indicated by line 001 both the section itself, as well as its appendices.

Sign of relevance- a parameter that reflects the correctness of the section data contained in the primary declaration:

• If they were correct and do not require changes, then the code “ 1 ».
• If a section contained incorrect or incomplete data, its relevance is marked with the code “ 0 ", and the correct information is indicated in its fields.

Thus, according to the explanations of the tax authorities, reflect the changes in the sections 8 And 9 An updated declaration can be done in two ways:

1. The first method is that the contents of the section are entered into the declaration in full - not only corrected, but also correct data. Moreover, in the column “ sign of relevance" for the section is placed " 0 ", and Appendix 1 (additional sheet of the corresponding book) is not filled out. This means that the entire specified section of the primary declaration should be considered incorrect, and the data from a similar section of the updated declaration should be used instead.
2. The second way is to register only the corrected partition data 8 and/or 9 through Annex 1. In this case, indicate the relevance of the application “ 0 ", and the relevance of the section itself is indicated by the code " 1 " Such an entry will mean that all other information in the corresponding section of the primary declaration, with the exception of those submitted as part of the “clarification,” is correct. We recommend using this particular method, since it complies with Russian Government Decree No. 1137, according to which changes must be made through additional sheets.

We have looked at some common errors that occur in VAT Returns. As can be seen from the article, it is not always necessary for a taxpayer to submit an updated return, although in some cases this will still have to be done.

In the event of an error made when calculating the tax base stated in the report, the company or individual entrepreneur adjusts the amount of tax payable, for which an updated declaration is submitted to the Federal Tax Service. VAT in this case is no exception. If an inaccuracy arises when determining the amount of this tax, then the question arises: an adjustment to the VAT return is needed.

Right and duty

To begin with, let us recall that the possibility of filing an updated return, including VAT, is provided for in Article 81 of the Tax Code. The next point is especially noteworthy here.

If a taxpayer - a company or an individual entrepreneur - made a mistake when reflecting any information in the completed report, and this led to an underestimation of the amount of tax paid, then such a taxpayer is obliged to submit an updated declaration and pay additional tax to the budget. If an inaccuracy that has crept into the accounting data has led to an overstatement of the tax amount, then there is no obligation to draw up an adjustment report, but only a right. And, I must say, there is a certain logic in these provisions of the Tax Code. On the one hand, budget revenues to the treasury should not be underestimated, but on the other hand, the taxpayer, if he made a mistake not in his favor, can choose for himself whether to waste time refilling the report or “donate” extra taxes to the state.

However, the very fact of submitting a VAT adjustment, the amount of tax payable for which will be less than originally declared, will most likely raise questions among the inspectors. Indeed, in this case we will be talking about overpayment of tax, and, as a result, about the offset or return of certain amounts from the budget. In such a situation, you need to be prepared for the fact that you will have to submit explanations to the updated VAT return.

Format of VAT explanations

It is interesting that if a report on the requirements of controllers regarding the correctness of calculations for other taxes is drawn up in free form, then for VAT a certain format for submitting explanations has been established. This year, the document must be submitted strictly electronically in the form of a set of tables according to the forms approved by Order of the Federal Tax Service dated December 16, 2016 No. ММВ-7-15/682@. They should be used when deciphering any numbers in the VAT return that controllers require clarification.

Submitting an updated VAT return

An adjustment VAT return is needed primarily in the event of an overstatement of the deductible tax, which is typical for situations where an invoice with VAT deduction was initially incorrectly reflected in the accounting records. The document could have been issued, for example, with errors, or not at all, but VAT was highlighted in the price of goods or services. Their basic value based on the invoice or acts was taken into account in the calculation of income tax, and VAT was automatically included in the purchase book. If this happens, and the VAT return was filed reflecting such an illegal deduction, then it must be adjusted later. Another situation that leads to the need to submit a clarification on VAT is an underestimation of the accrued tax in the case, for example, of failure to reflect any transaction for the sale of goods or services of the company paying the given tax.

Such errors can be detected by the taxpayer himself. But it also happens that inconsistencies in the submitted declaration come to the attention of controllers. In this case, the company or individual entrepreneur also receives a requirement to provide clarification on this or that information stated in the report. If the tax authorities’ claims are true, that is, an error actually occurred, then in this case an updated VAT return is also submitted. If, in the opinion of the VAT payer, the initial report was drawn up correctly, then the response also provides documents to justify the amounts reflected in the declaration.

In any case, the controllers’ demand for clarification cannot be ignored. A fine for an updated VAT return that was never filed, in the case where there was an error in the primary report that was discovered by inspectors, or the usual failure to provide the required information can lead to a loss of money in accordance with Article 129.1 of the Tax Code in the amount of 5,000 rubles, or even 20,000 rubles for repeated violations within a year.

A separate story is export VAT. When selling such goods, the Tax Code provides for a VAT rate of 0%. However, a company or individual entrepreneur that has declared such a rate is obliged to provide the Federal Tax Service with a package of documents confirming the international status of the transaction within 180 days. An impressive period of time is provided for collecting documents, however, taking into account the specifics of foreign trade activities, this is not enough. If the documents are not collected, the taxpayer must reconsider the issue of VAT assessment on such transactions, applying normal tax rates to them. In this case, the previously submitted declaration is also subject to mandatory adjustment.

When it is not necessary to submit a clarification

In addition to situations in which the amount of tax according to the declaration was overestimated, there are a number of other cases when the taxpayer is not required to submit an adjustment report.

Thus, it is not necessary to fill out an updated VAT return if the primary report has been checked, and based on the results of this check, the taxpayer has already been assessed additional tax. It should be noted that in this situation, the company or individual entrepreneur will also most likely be awarded a fine, and filing an adjustment report will not cancel it.

At the same time, an adjustment invoice, which the seller must issue when the price of goods, works or services, or their volume or quantity changes, does not require clarification of an already submitted VAT return. The document itself and the adjustment to the transaction price for it will relate to the quarter in which such changes were agreed upon, and therefore will not lead to inaccuracies in the originally submitted VAT return.

From this article you will learn:

• How to submit an updated VAT return in 2016
• When should an updated VAT return be submitted in 2016?
• What is the deadline for paying VAT on an updated VAT return in 2016?

Detailed instructions for filling out the VAT return for the 3rd quarter of 2015 can be found in an article on our website.

In what cases is an updated VAT return submitted in 2016?

If an error is identified as a result of a tax audit (the tax is additionally assessed (reduced) by the tax inspectorate), there is no need to submit updated declarations (clause 1 of Article 81 of the Tax Code of the Russian Federation). The amounts of arrears (overpayments) identified as a result of a tax audit are recorded in the audit materials (Articles 100, 101 of the Tax Code of the Russian Federation). Based on its results, based on these materials, the tax office will independently reflect the required amounts in the personal account card of your organization. Therefore, if an organization submits an updated declaration, this will lead to duplication of indicators in the tax inspectorate’s records.

The updated declaration is submitted to the Federal Tax Service in the same ways as the primary one. The Tax Code does not contain any exceptions in this regard. That is, as a general rule, “clarifications” must be submitted in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation).

We talked about the form on which to submit the declaration in a separate article. This will be an independent declaration, and not an appendix to an already submitted document. You must immediately enter the correct data into the updated form, as if you were entering it for the first time. The difference between the old and corrected indicators is not intended to be reflected in the declaration.

On the title page of the “adjustments” the serial number of the adjustment is indicated, because the Tax Code does not limit the number of updated returns submitted in one tax period. And it may be necessary to correct errors in a previously submitted declaration in stages. That is, you will have to consistently issue several “clarifications” for the same tax period. That’s why the “clarifications” are numbered. The numbering of adjustments is 1, 2, etc. for each quarter of the year. So, if you submit “clarifications,” for example, for the 2nd and 3rd quarters of 2015, then the 2nd quarter will have its own numbering, and the 3rd quarter will have its own.

Important point: a covering letter should be attached to the updated declaration, explaining the reason why corrective reporting is being submitted (Article 88 of the Tax Code of the Russian Federation). The form of such a document has not been officially approved. Therefore, it can be compiled in any form. It is advisable to indicate the extent of the error in the cover letter.

If, based on the results of the updated calculation, the organization must pay additional tax, also attach copies of payment slips for the transfer of tax arrears and for late payment. The amount of arrears for taxes and penalties is transferred in separate payment documents, since different BCCs are established for taxes, penalties and penalties.

If you are registered or, as a result of the “clarification”, there is an overpayment, then submit an application for a refund (offset) of the overpaid amount of tax. In any case, the debt must be repaid before corrections are provided.

How to calculate penalties for an updated VAT return in 2016

Penalties need to be calculated only in case of tax arrears. The amount of the penalty is equal to 1/300 of the refinancing rate of the unpaid tax amount for each day of late payment. In this case, do not include the day of actual tax payment (offset, etc.) in the period of delay. The fact is that on the day of presentation to the bank (on the day of offset, etc.), the tax debt is considered repaid (clause 3 of article 45, clauses 3 and 4 of article 75 of the Tax Code of the Russian Federation).

note: to calculate the penalty, you need to take the refinancing rate that was in effect during the period of delay (paragraph 2, paragraph 4, article 75 of the Tax Code of the Russian Federation).

How tax authorities check updated VAT returns in 2016

In relation to the updated declaration, as well as the initial one, a desk audit is carried out. The period for conducting a desk audit is counted from the day following the day the tax return is received by the inspectorate (clause 2 of article 88, clause 2 of article 6.1 of the Tax Code of the Russian Federation).

If, during a desk audit of a declaration, an organization submits a clarification on the same declaration, then the inspectorate ceases all actions regarding the initial desk audit and begins a desk audit of the clarification (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Thus, on the day the clarification is submitted, the period for the desk audit of the initial declaration ends. And from the next day the countdown begins for a new three-month period for holding a “camera meeting” based on the clarification presented.

During a desk audit, tax officials may require written explanations from you. It is recommended to submit them on a form developed. A sample document is given in letter No. AS-4-2/12705 dated July 16, 2013. To the explanations, the organization has the right to attach extracts from tax and accounting registers, as well as other supporting documents at its discretion (clause 4 of Article 88 of the Tax Code of the Russian Federation). In particular, when conducting a desk audit based on an updated declaration, in which the amount of tax is reduced compared to the previously submitted declaration, inspectors have the right to demand, within five days, the necessary explanations justifying the change in the relevant indicators of the declaration (paragraph 2, paragraph 3, article 88 of the Tax Code RF).

As a general rule, the organization is not obliged to provide additional documents required by the inspection for explanations. Such a demand from the inspectorate is unlawful. As a general rule, when conducting a desk audit, the tax office cannot require additional information and documents (Clause 7, Article 88 of the Tax Code of the Russian Federation). Exceptions to this rule are clearly defined in the Tax Code.

We will list when and what documents need to be submitted for the “camera” of the updated VAT return. So, if an organization has filed a VAT return with the amount of tax to be reimbursed, then the inspectorate has the right to require documents confirming the correct application of tax deductions (clause 8 of Article 88 of the Tax Code of the Russian Federation). These can be invoices, purchase books, sales books and primary documents: invoices, acts of acceptance and delivery of work (services), contracts with counterparties, payment documents for the payment of VAT amounts. However, if an organization declares deductions, the amount of which does not exceed the tax, as is usually the case, inspectors have no right to demand primary documents (clause 25 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

What does filing an updated VAT return entail in 2016?

Before submitting an updated VAT return, evaluate the feasibility of such reporting. After all, “clarification” can lead to negative consequences. Namely, an on-site tax audit of the period for which the updated reporting was submitted. This is possible even if more than three years have passed since the error was discovered (paragraph 3, paragraph 4, article 89 of the Tax Code of the Russian Federation). At the same time, the inspectorate has the right to check any taxes for a given period, regardless of the fact that corrections are submitted only for VAT. Based on the results of such an inspection, inspectors, having identified violations, will assess additional taxes and penalties. The inspectors will only not be able to fine the taxpayer, since the mistake was made more than three years ago (Article 113 of the Tax Code of the Russian Federation).

When will an updated VAT return in 2016 save you from a fine?

If you submit an updated tax return with additional tax after the start of the desk audit of the primary reporting, but before its completion, that is, during the desk audit, then you will avoid penalties. An organization is also exempt if an updated declaration is submitted before the tax payment deadline. Or if the updated declaration is submitted after the deadline for paying the tax, but the organization transferred the missing amount of tax and penalties to the budget (clauses 3 and 4 of Article 81 of the Tax Code of the Russian Federation).

The VAT return for the 3rd quarter of 2015 has already been submitted, but issues related to the closed period continue to emerge. Therefore, some accountants are already puzzled by the preparation of an updated VAT return. In this article we will talk about when it is necessary to resort to “clarifications” and how to do it correctly.

It would seem that the VAT declaration has been submitted, you can switch to other matters, but no, no, and questions arise related to the calculation of VAT for the “passed” period. These include “late” documents relating to the last quarter and technical errors in the initial declaration. In this regard, accountants have questions: in what cases is it necessary to submit an updated declaration?

General rules

The company must submit an updated declaration if an identified error has led to an understatement of tax. If the error did not affect the amount of tax payable, then the company has the right to submit a “clarification”, but is not obliged to do so. This procedure is established in Article 81 of the Tax Code of the Russian Federation.

The taxpayer is not required to attach any explanations to the updated declaration, but, as a rule, the tax inspectorate will still request them during a desk audit, so it is still worth writing a covering letter. The letter must include the following information:

• the period and tax for which the updated declaration is submitted;
• what is the error or unreliability of the data;
• values ​​of indicators (primary and corrected) and in which sections, columns or columns they are indicated;
• change and calculation of the tax base and the amount of tax if it was underestimated or overpaid;
• payment details and a copy thereof if the arrears and penalties were paid before submitting the updated declaration.

The submission of an updated VAT return in itself does not cause sanctions from the Federal Tax Service. However, if the reason for submitting the “clarification” was an error that resulted in an underestimation of the tax payable, then the company may be fined under Article 122 of the Tax Code of the Russian Federation, as for incomplete payment of VAT. To avoid a fine, before submitting an updated declaration, you must pay the amount of arrears of tax and penalties (clause 4 of Article 81 of the Tax Code of the Russian Federation).

Error in period specification

It may happen that when preparing a VAT return, an accountant indicated an incorrect code on the title page that defines the period for which the return is drawn up. Is it necessary to take any action in this case?

Yes, and the sooner the better. Otherwise, your company may be fined under Article 119 of the Tax Code of the Russian Federation, and the official under Article 15.5 of the Code of Administrative Offenses of the Russian Federation.

There are two possible options here. First: you fill out an updated VAT return, in which only the period code will be changed. However, be prepared for the fact that the Federal Tax Service may not accept such a declaration. For the reason that the tax office data does not contain a primary declaration with the same code. Or the updated declaration may be considered by the Federal Tax Service as the primary one. And since it was submitted outside the deadline, a fine will be imposed under the same Article 119 of the Tax Code of the Russian Federation.

Therefore, it is better to resort to the second option. It consists in the fact that you inform the Federal Tax Service in writing that the VAT return filed on such and such a date should be considered filed for the 3rd quarter of 2015, indicating the correct code. Typically, such a letter is accepted by tax authorities. But if it does not satisfy them and they try to punish you with fines, then these fines can be challenged in court. The courts note that incorrect indication of the tax period in the declaration is not a significant drawback that prevents the tax authority from conducting a full audit (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 30, 2009 in case No. A32-22251/2008-12/190).

By the way, the capital’s tax authorities spoke in favor of taxpayers in this situation, as evidenced by the Letter of the Federal Tax Service of Russia for Moscow dated November 2, 2007 No. 09-14/105412.

"Late" documents

The situation when documents are received late from a supplier is not uncommon. The question arises: is it necessary to submit an updated VAT return if, for example, at the end of October an invoice was received from the supplier, dated, say, September?

No no need. You can include such an invoice in the current quarter's purchase ledger. This right is given to you by clause 1.1 of Article 172 of the Tax Code of the Russian Federation, according to which VAT deduction can be claimed within three years after goods (work, services) are registered. Let us remind you that this norm is in effect from January 1, 2015.

However, if we are talking about an “advance” invoice, then this rule does not apply (Letter of the Ministry of Finance of the Russian Federation dated 04/09/2015 No. 03-07-11/20290). But if you have proof of the late receipt of such an invoice and if you want to claim a deduction on it, you will be able to reflect it in the current quarter.

The deduction is too high

It may happen that the VAT deduction for the 3rd quarter of 2015 turned out to be overestimated. There are several probable reasons. This is also the dishonesty of the supplier, who refused to send the original invoice, while the accountant, relying on his integrity, took on the risks and reflected the deduction based on, say, a scan of the invoice. Or the accountant mistakenly recorded the same invoice twice in the sales ledger. Or the supplier sent a corrected invoice, dated already in the fourth quarter. Or the accountant entered the amount from the received invoice incorrectly.

In all these cases, it is necessary to draw up an updated VAT return. Indeed, due to the overstatement of the deduction, there was a decrease in the amount of VAT payable to the budget. But before you start drawing up an updated declaration, it is necessary to correct the data in the purchase book. This is done by compiling an additional list for the purchase book. If you need to cancel any entry, then this entry is recorded in the purchase book with a minus sign.

"Technical" errors in the purchase book

Another series of errors are technical errors that do not result in a change in the deduction amount. For example, when entering information from a received invoice into the purchase book, another organization was mistakenly indicated as a seller. Or the wrong address, TIN, etc. Since the data from the purchase book is included in the VAT declaration, it is obvious that the information in the declaration is not correct. Such errors do not affect the amount of VAT payable, because the invoices themselves contain reliable information. This means that the claimed deduction is legal. Is it necessary to submit an updated VAT return in this case?

Not necessarily, due to Article 81 of the Tax Code of the Russian Federation, which prescribes mandatory filing of an updated declaration only in case of underestimation of the tax payable. However, officials in their speeches advise submitting “clarifications” in order to avoid the need to submit explanations to tax authorities during desk audits.

Invoices with “defect”

If the accountant finds errors in the invoice itself received from the supplier, then before contacting him for correction, you need to pay attention to the nature of the error. The fact is that not every mistake deprives the company of the right to deduction. So, for example, an incorrect indication of the consignee or the seller’s TIN does not give the tax authorities a reason to “withdraw” the deduction. This follows from paragraph 2 of Article 169 of the Tax Code of the Russian Federation. It says that the basis for refusing a deduction cannot be errors that do not prevent the tax authorities from identifying the seller, buyer, name of goods (work, services), property rights, their value, as well as the tax rate and tax amount.

If the seller made a mistake in the name of your company in the invoice (for example, instead of Aurora-Lux LLC he indicated Aurora LLC), then in this case you need to contact him for corrections. True, in this case, the correction procedure does not consist in replacing the “defective” invoice with a new one, but in drawing up a corrected invoice, in which the serial number and date of correction should be indicated.

Such invoices, according to tax authorities, should be registered in the purchase book during the period of receipt of the corrected invoice. This means that the deduction from the previous period will have to be canceled and an updated VAT return will have to be submitted with additional payment of tax and penalties. We note that this position is controversial, and the courts do not have a common opinion. Thus, the FAS Moscow District, in Resolution No. KA-A40/17450-10 dated January 26, 2011, in case No. A40-19455/10-90-183, ruled in favor of the company. And the Arbitration Court of the Moscow District, in its Resolution dated December 4, 2014 No. F05-13962/2014 in case No. A40-31001/14, supported the tax authorities.

Should we specify “delta” or completely?

In sections 8 to 12 of the VAT return there is line 001, which characterizes the relevance of the previously submitted information. This line indicates either “0” or “1”. The number 1 is set if the information in the section of the primary declaration was correct and does not require changes. A zero is entered if changes or additions are required to a specific section.

At the same time, appendices are provided for sections 8 and 9 of the VAT return. These apps also have a “relevance bar.” These applications are filled out if changes are made to the purchase book (or sales book) for previous periods. Thus, if, for example, a certain invoice for shipment was not entered into the sales book for the 3rd quarter of 2015, then this document must be added to the additional list to the sales book for the 3rd quarter of 2015. As a result, the “forgotten” invoice will be included in Appendix 1 to Section 9 of the updated VAT return for the 3rd quarter. In this application, you should indicate the relevance indicator “0”.

And at this stage, many accountants have a question: is it necessary to simultaneously submit section 9 as part of the updated VAT return? Similar questions arise in the case of additions to the purchase book and, accordingly, to section 8 of the declaration.

Unfortunately, there have been no official clarifications from officials yet. However, this question was raised at seminars and interviews conducted with the participation of representatives of the Federal Tax Service. According to their oral explanations, two options are possible. First: send only data from additional sheets to the purchase book or sales book, that is, changed data. Officials gave this method the name “delta-based”. In this case, all changes are reflected in Appendix 1 (with a relevance sign of 0), and in sections 8 and 9 the relevance sign of “1” is indicated and dashes are placed along the lines of the section. Such actions do not contradict the Procedure for filling out a VAT return.

The second method is to resend the entire purchase ledger or sales ledger. In this case, the Appendix to sections 8 and 9 is not filled out, and in these sections themselves the relevance indicator “0” is set and the already changed data is provided.

This method seems somewhat dubious to us, because all changes in accordance with the Decree of the Government of the Russian Federation No. 1137 are made through additional sheets. Nevertheless, officials are talking about it and let’s hope that there will be official clarifications from them in the near future.

In case they made a mistake in VAT calculations.

An organization or individual entrepreneur is required to submit such reports if detected inaccuracies resulted in a reduction in the tax base and, as a result, the tax was not paid to the budget in full.

If an error contributed to an overpayment of tax, the organization may exercise the right to submit an updated VAT return to reduce the tax for the period in which such an error was made. She also has the right not to take measures to eliminate the error. At the same time, Chapter 21 of the Tax Code provides that it is not possible to include an adjustment in the current period, instead of filing an updated one.

It should be noted that this rule does not apply in a situation where the organization did not accept the agreement in the period when all the conditions for this were met. The use of “late” deductions is quite realistic and legally correct.

An organization can exercise the right to deduct within 3 years after accepting the purchased goods for registration. Such a late deduction is reflected in the current declaration, but there is no need to submit updated reports.

Also, an updated declaration is submitted if the period in which the admission was made is known. Otherwise, recalculation of the tax base and tax amount is done in the period in which the error was discovered (clause 1 of Article 81, clause 1 of Article 54 of the Tax Code).

The procedure for submitting an updated declaration also applies to taxpayers. However, first it is necessary to clarify only for taxpayers in respect of whom errors were made (clause 6 of Article 81 of the Tax Code). For example, it is necessary to clarify the income paid to foreign organizations only for those taxpayers whose data was erroneous in the primary documentation.

If the error does not affect the amount of VAT payable to the state budget (for example, an incorrect invoice number), there is no need to submit an amendment. In this case, you need to be prepared to provide explanations to the inspectorate (clause 3 of Article 88 of the Tax Code).

There are several reasons why it is necessary to clarify:

• in the reporting quarter, the price of the good was underestimated: the contractor performed the services poorly or the customer provided the goods of inadequate quality, but the period in which this happened has already been closed;
• new conditions for the provision of additional services have arisen in the contract;
• the supplier provided discounts or bonuses;
• the initial declaration was not submitted on time;
• The accountant made an error in the calculations.

The presence of even one reason means that you need to submit a corrective VAT return with updated data to the controlling tax authority, as well as attach sheets of purchase and sales books.

Filling out an updated VAT return

In addition to filing an additional return during the tax period in which the error was discovered, follow these rules to avoid making the same mistake again.

On the title page, in the line “adjustment number”, reflect the number “1”. This will mean you are updating for the first time for the tax year. Next time, if you need them, put them from 1 and in order.

To clarify data on adjustments to implementations, fill in lines 001:

• “0” – if the data was not previously indicated, was indicated incorrectly or incompletely;
• “1” – the data is current, reliable, and does not require clarification.

In the corrective declaration, indicate:

• information from the initial declaration, even if they were indicated correctly;
• information that should have been provided earlier;
• sections 8 and 9, if there is a need to reflect additional sheets.

Additional documents

Attach a covering letter to the corrected statements, in which you must indicate:

• declaration type indicator – VAT;
• reporting indicators and for which you recalculated;
• reasons for the clarifications;
• new values;
• corrected lines in the declaration;
• details of the payment document used to transfer the missing tax amount;
• signature of the manager or authorized chief accountant.

It is also necessary to attach a copy of the payment document, which confirms that the taxpayer paid the penalty.

Usually it also requires primary reporting, on which clarifications were made.

Submission form and deadlines

If you submit an updated VAT return:

• before the end of the deadline for submitting the primary report for the current tax period, the tax service will count the adjustment as the primary report only if the error was made in this quarter;
• after the deadline for submitting the primary declaration, but before the tax payment deadline, the inspectorate will not hold you accountable, since you corrected yourself before it discovered the error;
• after paying the tax during a desk audit, a penalty is also not imposed;
• after all deadlines have expired, you will be held accountable for late submission of reports (under Article 122 of the Tax Code).

There is also no liability for a tax violation if a desk audit does not reveal the errors you pointed out.

Submit the adjustment declaration by the 20th day following the end of the quarter or month electronically via TKS through a special operator for electronic document management.

Consequences of data adjustment

Elimination of errors in the calculation of the VAT amount in the updated declaration occurs in the direction of its decrease or increase.

By decreasing

If you have submitted clarifications in order to reduce the VAT payable, such reporting will be followed by a desk audit.

Also possible on-site inspection, if this has not been done for a long time. If the audit confirms that the tax has been reduced, an overpayment will be created on your personal account. Use it as you wish: return it to your current account, or use it to offset other taxes or VAT.

You will also need to write an application addressed to the head of the Federal Tax Service inspection for a refund or offset, respectively.

By increase

If you have submitted clarifications for an increase in tax, which means an additional payment, then first pay the missing amount, and then submit an adjustment declaration. This will protect you from penalties from the tax service for non-payment of tax.

The tax office may impose penalties on the amount of non-payment. Pay them also before submitting the updated declaration. Even a minimal difference between the deadlines for paying penalties and filing is allowed.

If you see that the additional payment amount has already been received by the recipient, you can submit a declaration on that day. Typically, organizations prefer to deliver on the next business day.

Penalties

For an increase in tax in the corrective return, the tax service may impose a fine in the amount of 20% of the difference in the tax amounts in the adjusted and primary reporting.

The court in this matter may be on your side or on the side of the tax authority.

If the tax authority issued a fine for unpaid tax on time, you can exercise the right to challenge this in court proceedings if you paid the VAT and penalties before the tax authority knew about it.

Failure to pay penalties does not create a tax offense. This is the opinion of the majority of judicial practice. However, it is legal to impose a penalty for non-payment of penalties, since this is one of the stages of releasing you from tax liability.

If several desk checks were carried out on one updated declaration, the court will also definitely be on your side.

An exception is the submission of several corrective VAT returns in a row, for one tax quarter.