Clarifying VAT declaration: sample filling, deadlines

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Preparing tax returns and subsequently filing them is a very serious and difficult task. A special position among reporting is occupied by a value added tax return (VAT), since it is provided for in any operation for the acquisition or sale of goods - tangible assets. Organizations with a large turnover every month draw up a lot of invoices, in which, in addition to other things, VAT is calculated. It is not surprising that in such a number of calculations a miscalculation can be made, so knowing the rules and how to correct them is of great importance. If the declaration for the designated tax has already been filed, and the error in the calculations was discovered later, then it is impossible to correct it in the document itself. In this case, you should submit an updated declaration for value added tax (VDT) additionally.

How to submit an updated declaration

If a miscalculation is identified that affected the final amount, it is required to prepare an adjustment / clarified declaration for value added taxes. It does not display the previously submitted correctinformation, the new document indicates only the discrepancy between the information. If the error led to an underestimation of the tax, at the moment when the taxpayer filed and paid the increased rate, then the declarant independently decides whether he will form a new document with changes, or leave everything as it is.

After submitting a clarifying VAT return, you should be ready for a tax inspection. The payer may be called to the FTS office, or the inspector will personally come to check the documentation. If suddenly, as a result, a discrepancy in the data is revealed, then this threatens with significant amounts of pen alties, the amount of which depends on the type of activity.

The declaration form changes from time to time, according to new legislation, since 2015, the revised declaration has been submitted only in electronic form, paper media have sunk into the past.

What is required to file a clarifying declaration

Required to submit UD:

• Have a digital signature key.
• Install the necessary software on your computer.
• Install Crypto Pro.
• Install crypto-arm.

Step by step instructions

• Create a clarifying declaration.
• Archive it using crypto-arm.
• Put a digital signature.
• Send the file to the tax office.
• Wait for a response to the acceptance of the declaration by e-mail.

In what cases is UD applied

Formation of refineddeclarations are provided for by the Tax Code of the Russian Federation, the rule applies not only to value added tax, but also to other types for which reports are submitted to the Federal Tax Service. This type of tax report is submitted in several cases:

• In case of a self-identified error in a previously submitted declaration, which led to an underestimated amount for paying tax. For example, an invoice with errors was accepted for VAT deduction, which became an obstacle in the calculation.
• From the tax office, a request was received to provide them with clarifications on the declaration or to submit an updated income declaration. If the taxpayer agrees with the identified inaccuracies, then the UD must be submitted before the expiration of the five-day period. In case of disagreement with the errors, an explanatory note must be submitted to the tax service within the same period. For failure to meet the requirements of the Federal Tax Service within the specified period, the organization will be fined 5 thousand rubles, in case of a second violation during the calendar year, the amount will be 20 thousand rubles.
• The goods were shipped for export, but the documentation package confirming the interest-free rate was not collected within the period established by law. In this case, an updated income tax return is submitted for the period in which the export goods were shipped (services rendered and work performed at a rate of 0%).

Who discovered the mistake, the taxpayer or the tax inspectorate, for example, during a desk audit, does not matter. Correction rules foraccounting documentation is set out in PBU 22\2010, and in accordance with the Tax Code, article No. 81, the filing of a clarifying declaration is provided for the reporting period to which the identified inaccuracy belongs.

Don't know what an electronic amended declaration looks like? A sample can be seen below.

Possible causes

As mentioned above, the reason for the filing of UD may be an error in the calculations of an employee of the financial department. Some accountants submit a clarifying declaration if the amount was changed during the financial audit, both up and down. It is not worth doing this, since there is an article in the Tax Code that says that UD is submitted only if an error is discovered independently.

The results of the audit are recorded and remain with the tax inspectorate, who, in turn, independently reflect the new information in the taxpayer's personal account card, and when the accountant submits a clarifying declaration, the data is duplicated.

When you do not need to file UD

Updated profit declaration is not filed in several cases:

• When issuing or receiving an adjustment invoice.
• If the tax service, following the results of the audit, charged additional VAT.
• When errors found in the declaration do not affect the amount of VAT payable or entail an overpayment. In this case, filing an amended return is not an obligation, but if desired, the taxpayer can file it.

Howcorrect errors in VAT calculations

The methodology for making adjustments to value added tax calculations is described in detail in Article No. 54 of the Tax Code of the Russian Federation in the first paragraph. In accordance with this, when an error for the previous quarter was noticed in the current reporting period, only the results of the period in which it was made should be recalculated. If it is impossible to establish the moment when the error occurred, then the situation can be corrected in the current report. Most often, errors in the calculation of value added tax are allowed in the following cases:

• When issuing an invoice.
• At the time of making a mark on purchases and sales.
• In the process of displaying business transactions in tax accounting.
• When filling out the tax report itself.

It is easiest to correct errors made when filling out the declaration itself, but it is more difficult to make amendments to a certain tax calculation in the invoice. At the initial stage, changes are recorded in the document, then amendments are made to the accounting information and the report itself. When calculating the tax on an accrual basis, a clarifying declaration is submitted for all reporting time intervals, from the moment where the error was detected.

Filing a declaration

If the error was revealed after the declaration for the current reporting period was submitted, but before the deadline for filing the reporting itself and / or paying taxes, in this case, punishment in the form of pen alties is not provided. However, when the specifiedthe VAT return is submitted for the past tense, an error is made in the amount of tax, then the imposition of a fine and pen alties is inevitable. In accordance with the Tax Code, VAT documentation must be submitted by the 25th day of the month following the end of the reporting period. Value added tax is paid in equal amounts every month until the 25th.

The clarifying declaration must be submitted in the form valid at the time to be corrected, for example, if the declaration is submitted for the period preceding January 1, 2014, then it can be made on paper. If the error is not related to the amount of VAT, then there will be no pen alties. However, those who recalculate the increase tax for past periods will incur liability in the amount of 20% of the amount not paid on time. In some cases, tax officials may not hold the payer liable:

• When he himself identified the inaccuracy.
• If, after sending the declaration, a check was carried out that did not find any errors.

An amended tax return is filed in the same way as the reporting one, on the same form. To indicate the purpose of the document, that is, to eliminate the error, on the title page, in the line “correction number”, you must indicate the number 1. A cover letter must be attached to the document asking the payer to accept the document by the territorial body of the Federal Tax Service, as well as indicating the nature of the corrections and a list of related papers. According to the Tax Code of the Russian Federation, a cover letter is not mandatory, but mostoffices require it.

Cover letter

In addition to the clarifying declaration, the tax authorities require a document that must contain the following information:

• The name of the tax for which the DD is issued, in this case, the VAT should be indicated.
• Reporting and tax period for which recalculation is performed.
• Grounds for filing.
• Changed indicators, only new values are required.
• Document lines to be changed.
• Details of payment documents for which the missing amounts of taxes were transferred.
• Signature of an authorized person (general director or chief accountant).
• Copy of payment order confirming payment of tax and pen alties.

When conducting a desk audit, employees of the Federal Tax Service may request the primary documentation on which the error was established.

From 2017, the explanatory note to the amended value added tax return can be submitted exclusively in electronic form according to the established format.

Nuances of filing UD and consequences

When submitting a clarifying declaration, you should know some nuances:

• Situations are quite common when a taxpayer changes its legal address, which entails a change in the tax office. If an error is subsequently discovered in the reporting, which was made even before the change of address, then the declaration in question is allequally submitted to the territorial body of the Federal Tax Service at the new place of registration.
• If inconsistencies in the calculation of VAT were identified after the reorganization of the enterprise, then the revised tax return is also submitted to the territorial body of the Federal Tax Service at the place of registration of the legal entity formed after the changes.
• It should be taken into account that the filing of the taxpayer's UD always generates the interest of the tax service. If a clarifying declaration is formed for a closed tax period, then a desk or on-site audit of accruals is almost inevitable. In this regard, many employees of the financial department try to avoid filing a DO, hoping that the tax office will not find an error before the statute of limitations expires.

On the deadlines for submitting an updated declaration

The terms for granting UD and liability are regulated by the Tax Code of the Russian Federation, paragraph 2–4, article No. 81:

• When an updated 3-personal income tax return is submitted before the end of the period specified for filing the initial return, this is usually equated with filing in accordance with the established deadlines.
• If the "clarification" is provided after the end of the period for filing the initial declaration, but before the deadline for paying the tax, the taxpayer will not be fined. In this case, the main condition must be met: the declaration must be submitted before the FTS employees become aware of the identification of an error or the initiation of an on-site inspection.
• When filing an UD after the expiration of all terms, both for filing an initial declaration and for paying tax, the taxpayer does notwill be held liable if, in addition to the above conditions, two more conditions are met.

Accrued pen alties and arrears were paid before the amended personal income tax return was submitted.

Field inspection of the tax service did not confirm the error and the provision of false information, after which a revised declaration was filed.

Regarding the desk audit of the primary declaration, within which the UD was submitted, its termination may follow when a “clarification” is provided until the tax understatement is revealed.

In order to avoid misunderstandings, an amended tax return should be submitted as self-identification of inconsistencies in the reporting.

Filing an updated declaration

The amended tax return must contain:

• Sections that were completed on the original declaration, even if they did not contain errors.
• Sections you didn't fill out earlier but should have. For example, a taxpayer is a tax agent, but did not calculate agent VAT in the initial declaration, so when correcting this inaccuracy, one more section must be included in the UD.
• Appendix No. 1 to the 8th section, if an additional sheet of the purchase book was filled out for the period for which the "clarification" is issued.
• Appendix No. 1 to the 9th section, if an additional sheet of the purchase book was filled out for the period for which the UD is issued.

Filling in the specifieddeclarations

It is very important to know how this document is filled out, since this is a different form, in which only reliable indicators that have not been submitted earlier are entered.

On the title page there is a column "Adjustment No.", which is mandatory. Sections 8-12 must be filled out only when making adjustments to Appendix No. 001. When making amendments to the sales or purchase book after the end of the reporting period, it is required to fill out Appendix No. 1 to sections 8, 9.

Signs of relevance

An equally important parameter is a sign of relevance, these fields are filled with the numbers 0 or 1.

• 0 is a digit indicating that information in Sections 8 and 9 was not previously submitted or old information was replaced.
• 1 - the number is set when the data indicated earlier in the declaration is true and up-to-date.

A sign of relevance is needed so that the payer does not duplicate information. If a lot of errors were found in the declaration, you can put 0 in all sections, after which the information will be completely unloaded.

Let's consider how a clarifying declaration with an increased amount is filled out. In the case when the UD is formed in order to increase the amount of tax, payment must be made before submitting the document. If this is not done, the IFTS employees will impose a fine due to delay. A clarifying declaration is submitted the next day after the closing of the debt.

Reducing the amount

If the taxpayer generates UD in order to reduce the amount, this leads to a desk audittax officials or an on-site audit is appointed.

If as a result it turns out that the taxpayer is still owed, then the required amount will be transferred to his account, however, to carry out such an operation, he must write an application to the Federal Tax Service.

Procedure for filing UD in 2017

How do we submit an amended VAT return? Are deadlines set? In 2015, payers were required to submit documentation to the tax service in electronic form. In accordance with Article No. 174 of the Tax Code of the Russian Federation, paragraph 5, all declarations drawn up on paper are considered not submitted. The same rules apply to the clarifying declaration, so this year they are issued exclusively in electronic format, and what is required for this is described at the beginning of the article.

As for the specific deadlines for submitting a "clarification", there are none. It is better to hand it over immediately after inconsistencies in the calculations have been independently identified, do not forget that the detection of errors by the Federal Tax Service leads to pen alties.

Whether or not to file a clarifying declaration, each taxpayer decides independently, but do not forget about the possible consequences. Therefore, the best option in this case is to carefully check all calculations and the declaration itself before submitting it in order to exclude the appearance of errors as such.