Updated VAT declaration 1s 8.2. Refined (corrective) VAT declaration: features of filling. Additional pages to the shopping book must be printed

As a general rule, an organization (IE) is obliged to submit an updated declaration to the tax authority if the amount of tax payable to the budget was underestimated in the originally submitted statements. If the errors or inaccurate information indicated in the declaration did not lead to an underestimation, then the submission of an update is the right of the taxpayer, and not an obligation (clause 1, article 81 of the Tax Code of the Russian Federation). In accordance with this rule, the need to submit a VAT clarification is also determined.

Consider an example. Suppose the organization forgot to reflect the operation for the sale of goods in the VAT return for the first quarter. Moreover, I discovered this after reporting to the IFTS. The transaction is also not recorded in the sales book. Now the company must submit an updated VAT declaration to the inspection.

How to fill out an amended VAT return

If an organization in such a situation is able to reflect the forgotten transaction by the actual date of sale directly in the sales book in accordance with the shipping documents, i.e. the date falling in the first quarter, then the revised VAT return will need to indicate:

• on the title page in the "Adjustment number" field, the serial number of the clarification "1--" (clause 19 of the Procedure for filling out a VAT tax return, hereinafter referred to as the Procedure for filling out);
• in section 9 "Information from the sales book on transactions recorded for the expired tax period" in line 001 "A sign of the relevance of previously submitted information" code "0". It is put in the event that the information in this section was not previously submitted, or was submitted, but errors were identified in them and they require replacement. Accordingly, section 9 of the clarification should include all information from the sales book, including the forgotten operation (clause 47.2 of the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated 10/29/2014 N ММВ-7-3 / [email protected], );
• in section 8 "Information from the purchase book on transactions recorded for the past tax period" in line 001 code "1". It means that the information previously presented in the section is relevant, reliable and there is no need to correct it. Therefore, dashes are put in all other lines of section 8 (clause 45.2 of the Filling Procedure, approved by Order of the Federal Tax Service of Russia dated 10.29.2014 N MMV-7-3 / [email protected], Letter of the Federal Tax Service of Russia dated 06/17/2016 N SD-3-3 / [email protected]).

An example of an updated VAT return in accordance with the option discussed above is shown on the page. The example shows an updated declaration for the first quarter of 2017. Please note that the procedure for filling it out in 2018 has not changed.

Another option is to reflect the forgotten operation by compiling an additional sheet to the sales book and filling out Appendix 1 to section 9 in the clarification. In this case, section 9 can be filled out as follows:

• or enter the code “0” in line 001 and indicate in the section the information that was in the original declaration;
• or enter the code “1” in line 001 and do not indicate the previously submitted information in section 9. Because the program will take them from the original declaration.

If, due to a forgotten operation, you underpaid VAT to the budget, and you have a debt, then now you need to pay it off, as well as pay penalties. In addition, an understatement of VAT can also lead to an underestimation of the amount of income tax. Under such circumstances, you will need to submit a clarification to the IFTS for this tax as well, pay additional tax and penalties.

In the process of working in the program 1C 8.3 Accounting, input errors are not so rare. Of course, the human factor does not always play a role, but it also plays a big role.

Suppose that the program reflects the fact of buying or selling a product. After some time, it turns out that the data entered is incorrect. Reasons are not important to us. The main thing to understand is that it is not always correct to make changes to previously held documents. This can lead to disastrous consequences and break the logic of the data. That's right - make an adjustment in 1C for the past period using the relevant documents.

Correction of receipts and invoices from the supplier for reduction

Let's look at a specific situation. On October 11, 2017, our organization Konfetprom LLC purchased one pair of rubber gloves from a supplier at a price of 25 rubles per pair. After some time, it turned out that incorrect data had been entered into the program.

It turns out that the supplier changed the price for us, which amounted to 22 rubles. Unfortunately, the employee who made the purchase of gloves in the program was not informed of this information, and he made a mistake.

In order to correct a previously created receipt document, there is its correction. You can enter the adjustment document directly from the receipt itself, as shown in the figure below.

The program filled in all the data automatically. Please note that on the first tab "Main" in our example, the checkbox "Restore VAT in the sales book" is checked. The fact is that the price and, as a result, the cost of gloves has been reduced. In this regard, we need to restore the previously deductible VAT in the sales book.

Here you can also specify how you want to reflect the created adjustment: in all accounting sections or only for VAT.

Going to the "Products" tab, we see that our rubber gloves with all the other data have already been added to the corresponding tabular section. The string itself is divided into two substrings. The upper part shows the data from the primary receipt document, and the bottom part shows the adjustment.

In our case, the price of gloves has changed downward from 25 rubles to 22 rubles. This change is reflected in the second line.

Let's make adjustments and check the generated movements. As you can see in the figure below, there was an adjustment in the cost of rubber gloves by 3 rubles. A VAT adjustment was also made in the amount of 18% of this cost. It amounted to 54 kopecks.

After making the adjustment, we can do the same. This is done in a way similar to registering from the receipt of goods.

Adjustment of sales and invoices from the seller

Situations when it is necessary to correct the primary document up or down, posted in previous periods, may also arise when selling goods. In such a situation, you can safely use the instructions described above.

The implementation adjustment in 1C 8.3, as well as the receipt adjustment, is created on the basis of the primary document. The set of fields is quite similar. Only the movements created in the program differ.

Find out how to submit an amended VAT return. If the error is not in the amount of VAT, you can not correct the declaration, but send explanations in response to the request. Otherwise, clarification is required.

The adjusted VAT returns of the company are drawn up according to special rules.

When is it necessary to file a revised VAT return?

The company must submit a clarification if it has underestimated the amount of tax. If the error resulted in an overpayment, it is not necessary to fill out the clarification. These are the general rules that are contained in the Tax Code of the Russian Federation (clause 1, article 54, clause 1, article 81). However, for VAT, it is safer to submit a clarification, even if the error led to an overpayment. After all, such an order is provided for in the rules for filling out the sales book and the purchase book.

According to the rules of the company, they correct the sales book and the purchase book in additional sheets for the period of error (clause 3, 11 of the Rules for maintaining the sales book, clause 9 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Then, on the basis of additional sheets, the accounting program generates an updated declaration. Therefore, even if an overpayment has appeared due to an error, it is safer not to correct it in the current declaration, but to draw up a clarification. In what situations clarification is required, you can see in the diagram.

When is VAT clarification required?

How can I submit an amended VAT return?

How to submit a VAT update is not clearly stated in the rules (Procedure for filling out a declaration, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / 558). The tax authorities suggest doing this in one of three ways.

The first way is to send tax authorities only data from additional sheets to the purchase book or sales book. The second is to send the tax authorities anew the entire purchase book or the sales book, or the entire invoice register. The third is to combine the first and second methods.

Which method to choose depends on the type of error.

How to designate an amended VAT return

On the title page of the clarification, fill in the "Adjustment number" field. For example, if you submit an update for the reporting quarter for the first time, then you need to put the number 1, if the second time - 2, etc. Otherwise, the inspectors may consider that the company has sent the initial declaration, and demand a penalty for the delay.

In sections 8-12 of the declaration there is a line 001 "A sign of the relevance of previously submitted information." In the primary declaration of the company, it is not filled out. And if the company submits a clarification, then line 001 must indicate the value 0 or 1. The number 0 means that the company corrects something in the section, and therefore the tax authorities must replace the primary declaration data with the corrected ones. If the company specifies 1, then the section data is up-to-date and does not need to be changed.

In the accounting program, in line 001 of the clarification, instead of the numbers 0 or 1, there may be a description of them. For example, instead of 1 - "previously presented information is relevant", 0 - "irrelevant". Select the desired option.

How to correct errors in the purchase book and sales book

If a company needs to correct errors in the sales book and the purchase book, the method that tax specialists in seminars call "delta" is suitable. Its essence is that the company includes in the clarification only those data that were incorrect in the primary declaration.

For example, if there was an error in the purchase book in one line, then the company provides the correct data from this line in Appendix 1 to Section 8 of the clarification. And the company itself does not send section 8 to the inspection for the second time.

The method fully complies with the rules for filling out the sales book and the purchase book. According to these rules, errors must be corrected in additional sheets of the sales book and the purchase book (clause 9 of the Rules for maintaining the purchase book, clause 11 of the Rules for maintaining the sales book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). The company does not correct the sales book and the purchase book directly at the end of the quarter.

The “delta” method assumes that on the basis of an additional sheet in the clarification, Appendix 1 to Section 8 or 9 is formed. That is, the company includes data in the clarification only for those lines that were filled in incorrectly in the original declaration.

The delta method can be applied, for example, if the company received a corrected invoice from the supplier for the previous quarter.

The company corrects an error in the purchase book. Based on the additional sheet of the purchase book, the program will generate Appendix 1 to section 8. In line 001 of this application, you must put 0. And in section 8 on the same line - 1.

Example
In September, Torgsnab LLC purchased goods worth 592,360 rubles, including VAT - 90,360 rubles. The accountant registered the invoice in the book of purchases for the third quarter.

The total amount of deductions for this quarter is 3,590,750 rubles. The company included the title page, sections 1, 3, 8 and 9 in the declaration.

The supplier found an error in the cost of goods and in November gave the company a corrected invoice. The cost of goods in the corrected invoice is 590,000 rubles, including VAT - 90,000 rubles.

The accountant of Torgsnab LLC canceled the entry on the original invoice in the additional sheet of the purchase book for the III quarter. Sample additional sheet of the book of purchases.

Then the accountant generated an updated declaration in the program. The composition of this report:

Annex 1 to section 8, where line 001 contains the value 0.

The accountant registered the corrected invoice in the purchase book for the fourth quarter.

The company corrects an error in the sales book. Based on the additional sheet of the sales book, the program will generate Appendix 1 to section 9 of the declaration. In line 001 of Appendix 1, you need to specify the value 0. And in section 9 - 1.

The tax authorities will upload information from Appendix 1 to their database. And they will not replace the rest of the indicators in sections 8 and 9.

Example
Supplier LLC mistakenly registered the same invoice for the shipment of goods twice in the sales book for the third quarter. The company's accountant identified the error in November.

The accountant made an additional sheet of the sales book for the third quarter. In it, the accountant canceled the extra entry on the shipping invoice. Based on the additional sheet, the accounting program generated Appendix 1 to Section 9 of the revised declaration.

As part of the primary declaration for the III quarter, the company submitted the title page, sections 1, 3, 8 and 9.

In the updated declaration, the accountant included:

Title page, sections 1 and 3;

Sections 8 and 9, which have a value of 1 on line 001;

Annex 1 to section 9, in which the value 0 is set in line 001.

How to fix errors in the invoice journal

For intermediaries who have found an error in the invoice accounting log, the “replacement” method is suitable. It lies in the fact that the organization sends in the update all the data from the accounting journal, and not just those indicators that need to be corrected.

If an error is found in part 1 of the journal, that is, in the data of issued invoices, then the company will send the entire section 10 in the clarification. section 11. Line 001 of section 10 or 11 must be 0.

The “replacement” method does not contradict the rules (approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Firstly, the rules for keeping an invoice register do not require the company to draw up additional sheets to it (Rules for keeping an invoice register, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). Secondly, the specialists of the Federal Tax Service of Russia recommend correcting the journal as follows: adding a new line to the accounting journal for the reporting quarter, in which to cancel incorrect indicators. The cost of goods and the amount of tax, as in the additional sheets of the purchase book or sales book, should be indicated with a minus sign. Then in the next line reflect the correct data.

Example
The company LLC "Commissioner" conducts wholesale trade, as well as sells and purchases goods under a commission agreement. The VAT declaration for the III quarter includes the title page, sections 1, 3, 8, 9, 10 and 11.

The accountant discovered that the journal for the III quarter contains incorrect details of the invoice received from the principal. The accountant corrected column 12 of part 1 and column 4 of part 2 of the invoice accounting journal. In order to send the correct indicators to the inspection, the accountant compiled an updated declaration. In the clarification, the accountant included the title page, sections 1, 3, 8, 9, 10 and 11. In sections 8 and 9, the accountant indicated the value 1 in line 001, in sections 10 and 11 - 0.

Technically, the “replacement” method can be applied if the company corrects errors in section 8 or 9. That is, in the purchase book and the sales book. Then the company does not form Appendix 1 to these sections (as with the “delta” method). And in line 001 of section 8 or 9, you can enter the value 0. This means that the company completely replaces the sales book or purchase book, and not individual data in it.

But if the company decides to use this method, it will need to make changes not in an additional sheet, but directly in the sales book or purchase book. This approach does not comply with the rules for filling out the purchase book and the sales book. This means that a fine for incorrect maintenance of tax registers is not ruled out during the audit. It will be 10,000 or 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation).

How to correct errors in both the sales book or the purchase book and the accounting journal

The combined method is suitable for an intermediary company that has found errors in both the purchase or sales book and the invoice journal. The organization will correct the data from the sales book or the purchase book in an additional sheet, that is, by the “delta” method. And the company will correct the data of the accounting journal directly in it, that is, by the “replacement” method.

Example
Let's use the conditions of the previous example. Assume that the company also mistakenly failed to invoice the advance received from the customer in the third quarter. This prepayment was received on account of the shipment of goods by the company itself, and not by the committent. So, you need to correct the mistake in the sales book.

The accountant issued an advance invoice and registered it in an additional sheet of the sales book for the third quarter. The clarification should include the title page, sections 1, 3, 8, 9, 10, 11 and appendix 1 to section 9.

In sections 8, 9 in line 001, the accountant indicated the value 1, in Appendix 1 to section 9, in sections 10 and 11 in line 001 - the value 0

VAT adjustments are provided if errors were found in the primary VAT or all the necessary data were not reflected. Information on sending updated VAT returns is in paragraph 2 of the Filling Procedure.

Adjusted VAT consists of:

• the declaration itself (even if the changes affected only applications);
• applications that were previously sent to the IFTS, taking into account the changes made to them;
• other sections of the declaration and annexes to them, in case of making changes (additions) to them.

In Kontur.Extern, the data on VAT and attachments filled in the service are saved in a draft after sending. To fill in the adjustment, you must open a report for the same period and it will already contain the data that was transmitted during the initial submission.
You must click "Edit" and make changes to the data.

Correction number

The adjustment number in the declaration and the adjustment numbers in the VAT attachments must match. In Kontur.Extern, after clicking on the "Go to Send" button in applications, the correction number from the declaration is automatically written.

Sign of relevance

The field "Significance of relevance" is filled in only in attachments to VAT. It appears if there is a value other than 0 in the "Adjustment number" field.

If in the corrective declaration it is necessary to submit to the Federal Tax Service a new version of the purchase book, sales book, and other applications, then the Sign of relevance should be equal to 0 - the information is not relevant. The sign of relevance = 0 means that the information previously submitted to the Federal Tax Service is not relevant and a new version of the section is needed.

If you do not need to send a new version of the application, then the Relevance flag should be equal to 1 - the information is up-to-date. The sign of relevance = 1 means that something else is being corrected in the corrective declaration, and not this section. The inspection already has correct information on this section.

Additional sheets

Additional sheets of the purchase book (Section 8.1) and the sales book (Section 9.1) are attached only when sending corrections.

If it is necessary to change the primary books of purchases or sales, then the changes are formalized by the institution of additional sheets - see resolution 1137. For example, as part of a corrective declaration, information from the purchase book is presented with the relevance flag = 1 - the information is relevant, and an appendix to the purchase book is added - section 8.1, in which the relevance flag is set = 0 - the information is irrelevant. The sales book is adjusted in the same way.

Additional sheets are not applied if an error occurred when transferring data from the primary purchase book or sales book to information from the purchase / sales book - section 8 or 9 of the declaration. In this case, the books themselves are corrected (section 8 or 9) - you should indicate in them a correction number other than zero, and a sign of relevance = 0 - the information is not relevant. Then make any necessary changes.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The procedure for submitting clarifications in 2019

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

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

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

Consequences of filing a clarification

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

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

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

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

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

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

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

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

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

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

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

Results

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