Updated (adjustment) VAT return: features of filling out. Updated VAT return. Let's figure out how to correct errors. The procedure for filling out an updated VAT return.

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

Submitting an updated or corrective VAT return to the Federal Tax Service allows the taxpayer to correct errors made in the previously submitted version of this document. If an understatement of the accrued tax amount is detected, filing an updated VAT return is mandatory (Clause 1, Article 81 of the Tax Code of the Russian Federation). The legislation does not oblige the VAT return to be adjusted, in which the tax amount was overestimated, but the taxpayer is interested in it himself.

The tax inspectorate, when conducting a desk audit initiated due to the filing of an updated VAT return that reduces the amount of tax payable, has the right to request an explanation from the taxpayer (clause 3 of Article 88 of the Tax Code of the Russian Federation). The explanations (or calculation) must contain the justification for the changes made to the updated 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 office may request from the taxpayer not only explanations on the updated VAT return, but also primary documents and analytical registers.

Filing an updated VAT return, as a rule, entails a request for clarification (or, conversely, the update itself serves as a response to the tax authorities’ request). Since 2017, the Federal Tax Service Inspectorate has accepted such explanations only in electronic form (clause 3 of 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 of the updated VAT return, drawn up voluntarily and submitted at the initiative of the taxpayer simultaneously with the updated return.

Read about the consequences of submitting explanations in non-electronic form in the material “VAT clarifications are accepted only in electronic form” .

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

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

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

Another point that distinguishes the updated VAT return is the indication of relevance in sections 8 and 9. The relevance code in the updated VAT return has 2 meanings (clauses 46.2, 48.2 of the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@):

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 appendices to sections 8, 9. The design features of these sections and appendices to them are described in the letter of the Federal Tax Service of Russia dated March 21, 2016 No. SD-4-3/4581@.

Read about common errors in filling out declarations in the article “Tax officers generalize mistakes: check your VAT return” .

IMPORTANT! The updated declaration is filled out on the form that was in force during the period for which changes are made (clause 5 of 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 the overpayment of tax, that the tax office reimburses the overpaid amount of tax (or makes a credit) only if three years have not yet passed from the date of payment of the “excess” tax (clause 7 Article 78 of the Tax Code of the Russian Federation).

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

If clarifications are submitted for the period in which a single (simplified) declaration form was submitted, you should submit the usual (full) declaration form, but indicate on it that this is a clarification. This is done if taxable transactions are indicated for which information about their absence was previously provided (in the reporting period). This norm was clarified by the Russian Ministry of Finance in its letter dated October 8, 2012 No. 03-02-07-1-243.

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

Procedure for submitting clarification in 2019

How to submit an updated VAT return? Are there deadlines for filing an updated VAT return? Currently, taxpayers are required to file 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 unfiled.

These rules also apply to updated declarations (letter of the Federal Tax Service of Russia dated March 20, 2015 No. GD-4-3/4440@). Therefore, in 2019 they are also submitted in electronic format.

But there are no specific deadlines for submitting clarifications. In this case, it is better to submit it immediately after independently identifying the error, since detection of this error by the tax authority can lead to a fine.

Consequences of submitting a clarification

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

You can avoid being held accountable when submitting an update after the end of the tax payment period if:

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

A payment order for additional payment of VAT on an updated declaration is drawn up in the usual form, indicating in it the period for which the additional payment 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 of the previous declaration, then the tax office must stop the ongoing audit (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Now a desk audit can begin after the clarification has been submitted.

Read about whether violation of the deadline for a desk inspection by the inspectorate may have consequences in the following publications:

“How to punish a tax inspector for violating audit deadlines”;
“The inspection delayed the camera room. Is there a chance to reverse the decision? .

If an amendment is submitted and the arrears are paid, but the penalty is not paid, 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 schedule a second on-site inspection when the taxpayer submits an updated return that reduces the amount of VAT, after completing the previous on-site inspection and drawing up a report on its results (subclause 2, paragraph 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 whose control is carried out in the form of tax monitoring, when they submit an updated declaration with a reduction in the amount of tax payable, an on-site inspection may also be assigned (subclause 4, clause 5.1, article 89 of the Tax Code of the Russian Federation).

Read about how an on-site inspection is carried out in the material “Procedure for conducting an on-site tax audit (nuances)” .

Results

The taxpayer submits an amended return if errors are discovered after the end of the tax period that lead to a decrease/increase in the tax amount. The update is drawn up on the form that was in effect in the adjusted period and submitted to the Federal Tax Service in electronic format. If, as a result of correcting an error, a tax arrear has arisen, it must be repaid along with the payment of a penalty until the time of filing the updated declaration. And if, when submitting a clarification, an overpayment of tax occurs, the possibility of an on-site audit on it cannot be ruled out. Since 2017, a letter to an updated VAT return (explanation) can only be submitted electronically in the established format.

The taxpayer is required to submit an updated declaration if an error led to non-payment of tax, in particular, when the declaration underestimated the amount of VAT payable (clause 1 of Article 81 of the Tax Code of the Russian Federation). If the taxpayer made another mistake, then he does not have the obligation to provide an “adjustment”, but he has the right to make a correction in the VAT return.

In practice, some technical errors that do not affect numerical indicators can be corrected as part of a desk audit of the VAT return. When the tax authority discovers inconsistencies between the invoice data in the declarations of counterparty taxpayers, it will request clarification and, in response to this request, the taxpayer will be able to explain and actually correct the shortcomings in filling out sections 8 or 9 of the VAT return.

So, for example, if when filling out Sections 8 or 9 of the VAT return, i.e. When filling out a sales book or a purchase book, the taxpayer incorrectly indicated the invoice number or date, or made a mistake in the buyer’s or seller’s TIN; it is not necessary to submit a “clarification” for VAT. There is also no need to correct the declaration if in the purchase book and Section 8 of the VAT declaration, respectively, the taxpayer forgot to indicate or incorrectly indicated the registration number of the customs declaration from column 11 of the invoice received from the seller.

But in any case, the taxpayer must make corrections to the sales book (purchase book), indicating the correct data.

Some taxpayers are worried that when entering invoice data into the accounting program, they incorrectly indicated the address of the seller or buyer, and when conducting a desk audit of the VAT return, the tax authority will discover this error. We would like to remind you that such details are not reflected either in the sales book or in the purchase book, and therefore in the VAT return. Therefore, there is no need to fear inconsistencies between the declaration data and the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs or the counterparty’s declaration. If the address in the invoice was filled out correctly, then the accountant only needs to make changes to the accounting program by indicating the correct details of the counterparty.

At the same time, if the seller made a mistake in the number or date of the invoice, indicated an incorrect TIN of the buyer and does not want the tax authorities to have unnecessary questions when checking the VAT return submitted by his buyer, he has the right to submit an updated VAT return, specifying the correct invoice details so that the seller’s data matches the data specified in the buyer’s declaration.

If, when filling out a declaration, the taxpayer made a mistake in digital indicators, it can only be corrected by submitting an updated declaration.

How to correct an error in the VAT return?

As already mentioned, if an error resulted in non-payment of tax, the taxpayer is obliged to correct it by submitting an updated return. And in order to avoid penalties, before submitting the “clarification” it is necessary to pay the arrears and the corresponding penalties (clause 1 and clause 4 of Article 81 of the Tax Code of the Russian Federation). Also, by submitting an updated VAT return, if the taxpayer wishes, an error that did not affect the calculation of tax is corrected (for example, errors in the details of invoices reflected in Sections 8-11 of the VAT return).

At the same time, clause 1 of Article 54 of the Tax Code of the Russian Federation provides for the possibility of recalculating the tax base and the amount of tax during the period when an error was discovered, if such an error led to excessive payment of tax, i.e. This provision allows you to correct an error without submitting an updated tax return.

However, this rule cannot be applied to VAT.

This is due to the fact that the declaration includes data on invoices and when correcting the tax base in the current period, it is impossible to fill out the declaration correctly (including adjusting the data on the issued invoice in section 9 of the VAT declaration), i.e. . correction of an error in the current period is not provided for by the rules for filling out a VAT return.

And with regard to VAT deductions, clause 1 of Article 54 of the Tax Code of the Russian Federation is generally inapplicable, since when correcting an error, deductions correct only the amount of calculated tax, and the tax base is not recalculated. True, some deductions can be officially transferred to a later period, but we will talk about this a little later.

So, in practice, it turns out that it is possible to correct errors in the VAT return made in the past period only in the period when they were committed, i.e. by submitting updated declarations. But first you need to make corrections to the sales book or purchase book.

General rules for correcting the sales ledger and purchase ledger

It is also necessary to correct the data in these tax registers in cases where there is no obligation to submit an updated declaration and the taxpayer needs to correct technical errors. If errors are discovered after the end of the quarter in which they were made, corrective entries in the sales book or purchase book are made in additional sheets of the sales book (purchase book) in which the errors were made (clause 4 of the Rules for maintaining the purchase book, clause 3, 11 Rules for maintaining a sales book, approved by Resolution No. 1137)

To make an entry in the sales book or purchase book about invoices that were not previously included in them, you must register “forgotten” invoices in an additional sheet to the sales book or purchase book, respectively. And in order to remove the erroneous entry, in an additional sheet to the purchase book (sales book) it is necessary to repeat the “extra” entry on the invoice, indicating the numerical indicators of the invoice with a negative sign.

Let's take a closer look at the most common errors and options for correcting them.

Error 1. Forgot to register the issued invoice in the sales book

Invoices must be registered in the sales book in the period in which tax obligations arose (clause 2 of the Rules for maintaining the sales book). Accordingly, the “forgotten” invoice should be registered in an additional sheet of the sales book of the quarter in which the VAT tax base arose. It is also necessary to submit an updated VAT return, having previously paid the arrears and penalties.

Error 2. An “extra” invoice was issued

In many organizations, managers, rather than accounting employees, handle the preparation of primary documents and invoices. Therefore, after the end of the quarter, it sometimes turns out that the sale of goods (work, services) was registered, which did not exist.

Such situations are typical for organizations performing construction and installation work. On the last day of the quarter, the contractor drew up a work completion report and issued an invoice, but the customer refused to sign the report for objective reasons. In such a situation, there is no implementation of work, which means the invoice is issued prematurely. Accordingly, it must be cancelled.

The Federal Tax Service of the Russian Federation explains that if the seller did not register the issued invoice in the sales book, and the buyer in the purchase book, then no tax consequences arise for the parties to the transaction (Letter of the Federal Tax Service of the Russian Federation dated April 30, 2015 N BS-18-6/499@ ). That is, in order to cancel an erroneously issued invoice, the seller must cancel the entry about it in the sales book.

If the buyer has registered an erroneously issued invoice in the purchase book, then he needs to cancel the entry about it in the purchase book. As already mentioned, if it is necessary to make changes to the sales book or purchase book after the end of the quarter, such corrections are made in additional sheets of the sales book (purchase book), i.e. records of “extra” invoices are canceled (numeric indicators are reflected with a negative value).

Error 3. Registered an invoice with incorrect numbers (overestimated or underestimated the amount of VAT payable)

When registering correctly completed invoices, you can make a mistake when filling out the purchase book (sales book) by entering incorrect data. In this case, to correct errors, incorrect invoice entries are canceled, i.e. in an additional sheet of the sales book (purchase book), they repeat erroneous entries, but indicate numerical indicators with a minus sign and make the correct entry.

In such a situation, regardless of the results of the recalculation, an updated VAT return must be submitted. If the taxpayer has underestimated the amount of VAT payable, then before submitting the “clarification” it is necessary to pay the arrears and the corresponding penalties.

Error 4. Forgot to declare VAT deduction

Practice shows that most often taxpayers forget to deduct VAT calculated upon receipt of an advance payment when reflecting the shipment of goods (works, services) (clause 8 of Article 171, clause 6 of Article 172 of the Tax Code of the Russian Federation). Many people forget to deduct VAT paid as tax agents. In these situations, if the taxpayer wishes to take advantage of “forgotten” deductions, an updated VAT return should be submitted, increasing the amount of deductions.

The fact is that, according to the Ministry of Finance of the Russian Federation, not all deductions can be transferred to a later period.

In accordance with clause 1.1 of Article 172 of the Tax Code of the Russian Federation, deduction of VAT on goods (work, services) specified in clause 2 of Article 171 of the Tax Code of the Russian Federation, i.e. VAT presented by sellers and “customs” VAT can be declared within three years after the goods (work, services) are reflected in accounting. Moreover, deductions can be claimed in parts in different quarters (Letter of the Ministry of Finance of Russia dated May 18, 2015 N 03-07-РЗ/28263).

Exceptions include fixed assets, equipment for installation and (or) intangible assets. VAT can be transferred on them, but it must be declared in full (that is, the deduction cannot be partially transferred) (Letter of the Ministry of Finance of Russia dated December 19, 2017 N 03-07-11/84699).

Deductions not specified in clause 1.1. Article 172 of the Tax Code of the Russian Federation cannot be transferred to a later period.

Accordingly, if the taxpayer discovered that he forgot to deduct VAT calculated upon receipt of an advance payment on the date of shipment of goods (works, services) or VAT paid by the tax agent, and does not want to argue with the tax authorities, such deductions should be declared in the quarter in which which the conditions for deduction are met, i.e. in the updated VAT return. These deductions should not be transferred to a later period (Letters of the Ministry of Finance dated 07/21/2015 N 03-07-11/41908, dated 04/09/2015 N 03-07-11/20290).

At the same time, the norms of Chapter 21 of the Tax Code of the Russian Federation may establish other deadlines for VAT deductions. For example, deduction of VAT when returning an advance payment or returning goods (work, services) is possible after the corresponding adjustment transactions in connection with the return of goods or refusal of goods (work, services) are reflected in the accounting records, but no later than one year from the date of return or refusal ( clause 5 of article 171 and clause 4 of article 172 of the Tax Code of the Russian Federation).

And deductions for adjustment invoices are made within three years from the date of issuance of the adjustment invoice (clause 13 of article 171 and clause 10 of article 172 of the Tax Code of the Russian Federation). Therefore, such deductions can be declared both in the current period and in an updated VAT return, if, of course, the deadlines for

VAT deductions are not omitted.

Thus, if a taxpayer discovers that he forgot to claim a VAT deduction that can be used at a later period, it is not necessary to submit an updated VAT return. It can be declared in the current period. If it is impossible to “carry forward” the deduction to a later period, in order to exercise the right to deduction, a “clarification” must be submitted. In this case, the forgotten invoice should be registered in an additional sheet of the purchase book of the quarter in which the right to deduction arose.

Error 5. An error was made when filling out the invoice

If an error was made when filling out the invoice, for example, the wrong price for the product was indicated, the tax rate was mixed up, etc., i.e. An error in the invoice prevents the tax authorities from identifying the seller, buyer, goods (work, services), their cost, amount and VAT rate; the invoice must be corrected (clause 2 of Article 169 of the Tax Code of the Russian Federation). Otherwise, the buyer cannot deduct VAT.

Invoices are corrected by issuing a corrected (correctly completed) invoice with the same number and date. In this case, line 1a indicates the number and date of correction of the invoice. The remaining invoice indicators are filled out as they should have been done initially (correctly).

Once the invoice is corrected, the seller must make the correction in the sales ledger for the period in which the original invoice was recorded. If an invoice is corrected after the end of the quarter in which it was registered in the sales book, then the sales book corrections are made in an additional sheet of the sales book for the quarter in which the invoice with an error was registered.

A record of an incorrectly completed invoice is cancelled, i.e. its numerical indicators are indicated with a negative value and the corrected invoice is recorded.

After compiling an additional sheet of the sales book, it is necessary to submit an updated VAT return, regardless of how the VAT tax base has changed, incl. to protect the buyer from unnecessary interactions with tax authorities.

If the buyer received a corrected invoice, he can deduct VAT in the period in which he claimed a deduction on the incorrectly completed invoice. Taxpayers officially received this right from October 1, 2017 (Resolution of the Government of the Russian Federation dated August 19, 2017 N 981), after amendments were made to the rules for filling out VAT documents approved by Decree of the Government of the Russian Federation dated December 26, 2011 N 1137 (hereinafter referred to as Resolution N 1137).

From October 1, 2017, a corrected invoice received after the end of the tax period is registered in an additional sheet of the purchase book for the quarter in which the invoice was registered before the corrections were made to it (clause 4. and clause 9 of the Bookkeeping Rules purchases used in calculations of value added tax, approved by Resolution No. 1137). In this case, the entry about the incorrectly completed invoice is canceled (clause 3 and clause 5 of the Rules for filling out an additional sheet of the purchase book used in calculations of value added tax, approved by Resolution No. 1137).

For example, a buyer accepted VAT on an incorrectly completed invoice in the third quarter of 2017, and in the second quarter of 2018 received a corrected invoice. In this case, in the additional sheet of the purchase book for the 3rd quarter of 2017, he will cancel the entry about the incorrectly completed invoice and register the corrected invoice.

And here the question may arise: does the buyer need to submit an updated VAT return if the amount of deductions has not changed? For example, in the 3rd quarter of 2017, the buyer accepted for deduction of VAT on goods based on an invoice in the amount of 118,000 rubles, i.e. 18,000 VAT, and in the 2nd quarter of 2018 received a corrected invoice in the amount of RUB 236,000, incl. VAT 36,000 rub.

To ensure that the amount of deductions in the amended VAT return does not increase, the taxpayer decided to declare the deduction on the amended invoice in parts, i.e. he canceled the entry about the incorrectly completed invoice in the amount of RUB 118,000. and registered the corrected invoice in an additional sheet of the purchase book for the 3rd quarter of 2017, indicating in column 15 of the additional sheet of the purchase book the cost of goods (work, services) indicated in column 9 on the line “Total payable” of the corrected invoice (in our example - 236,000 rubles), and in column 16 - the amount of VAT accepted for deduction - 18,000 rubles. He reflected the remaining part of the deduction (RUB 18,000) on the corrected invoice in the purchase books of the current period. Accordingly, the amount of VAT deductions based on the results of the 3rd quarter of 2017 did not change.

The fact is that significant errors in the invoice, in particular errors in the cost of goods and the amount of VAT claimed, deprive the buyer of the right to deduct VAT (clause 2 of Article 169 of the Tax Code of the Russian Federation). Accordingly, regardless of whether the buyer received a corrected invoice or not, a deduction for an incorrectly completed invoice is not possible. This means that by deducting VAT, the buyer overestimated the amount of deductions, i.e. made a mistake that led to non-payment of tax and is obliged to correct it (clause 1 of Article 81 of the Tax Code of the Russian Federation). The deduction of VAT on the corrected invoice is the right of the taxpayer and this right should be declared in the VAT return.

In addition, if the buyer does not have an updated VAT return, the data from the seller’s updated VAT return will not “collapse” with the buyer’s return data. Therefore, there is a risk that if an updated VAT return is not submitted, the tax authority, during an on-site audit, will “withdraw” from deductions the entire amount of VAT on an incorrectly completed invoice, while the tax authority will not “impose” the right to a deduction on the corrected invoice on the taxpayer .

How to fill out and draw up an updated VAT return?

After making changes to the sales book and (or) purchase book, we submit an updated VAT return. The updated declaration must include those sections of the declaration and appendices to them that were previously submitted to the tax authority, taking into account the changes made to them, as well as other sections of the declaration and appendices to them, in the event of changes (additions) being made to them (clause. 2 The procedure for filling out a VAT declaration, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@ (hereinafter referred to as the Procedure for filling out a declaration)).

Those. Sections 1-7 of the VAT return are submitted “re-submitted” (subject to necessary corrections). So, for example, if a taxpayer made a mistake in the amount of the tax base or VAT deductions reflected in Section 3 of the VAT return, he needs to adjust the data in this section and the total amount of VAT payable to the budget reflected in Section 1 of the Declaration.

When using an additional sheet of the sales book and (or) the purchase book to correct an error, the updated declaration should be supplemented with Appendix No. 1 to Section 9 (data from the additional sheet of the sales book) and (or) Appendix No. 1 to Section 8 (data from the additional sheet of the purchase book). At the same time, in sections from 8 to 12, if they do not need to be corrected, in column 3 on line 001 the indicator of the relevance of the information is indicated with the number “1”, and in lines 005, 010 - 190 dashes are placed (clause 45.2, etc. of the Procedure for filling out the declaration).

In Appendices No. 1, Sections 8 and 9 of the declaration, line 001 indicates the relevance of the information with the number “0”. Those. data from the sales and purchases book, as well as data from sections 10-12 of the declaration (if they were included in the initial declaration) do not need to be re-uploaded; only data from additional sheets of the sales book and purchase book will be loaded into Appendix No. 1 to section 8 and section 9 .

If the taxpayer has already submitted an updated declaration and such a need arises again, i.e. several additional sheets have been compiled to the sales book or purchase book for the same quarter; in Appendix No. 1 to Section 8 and (or) 9, information from several additional sheets is reflected as one additional sheet.

Those. lines 090 - 300 of Appendix No. 1 to section 9 of the declaration reflect the data specified in columns 2 - 8, 10 - 19 of all additional sheets of the sales book (clause 48.8 of the Procedure for filling out a tax return for value added tax, approved by Order of the Federal Tax Service of Russia dated 10/29/2014 N ММВ-7-3/558@). Appendix No. 1 to Section 8 is filled out in the same way.

We examined only the most “popular” errors in the VAT return and possible options for correcting them. If you have any questions, please contact Pravovest Audit. Our consultants, auditors and lawyers are always ready to help in resolving complex issues.

Updated VAT return: right or obligation?

Throughout 2015, accountants got used to reporting VAT in accordance with the amended rules. The new declaration raised a lot of questions, and numerous demands from tax inspectors for clarification added more work to the accounting department. Now even a minor mistake can attract the attention of inspectors, because the data of the supplier and buyer are mirrored. You will learn from the article which errors should be corrected using an updated declaration, and which can be explained in any form.

Regardless of the type of error and its significance, the taxpayer is obliged to respond to the request of the tax inspectorate within five working days (clause 3 of Article 88 of the Tax Code of the Russian Federation). If the organization received the request via the Internet through an EDF operator, you must send a receipt of receipt of the request within six days from the date of sending the request to the Federal Tax Service.

There is no need to delay sending the receipt of acceptance of the request; the Federal Tax Service can block the account 10 days after the deadline for sending confirmation (clause 5.1 of Article 23, clause 2 of clause 3 of Article 76 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated November 6, 2015 No. ED-4-15/19395).

When “clarification” is not needed

There are a number of errors in the VAT return that do not require filing an updated return. If such shortcomings are discovered, the tax office will ask for clarification.

If the taxpayer finds errors before the Federal Tax Service, he should independently explain their essence in writing.

If errors did not affect the tax amount or resulted in an overstatement, an explanation should be provided. The clarification in this case is a right, not an obligation (clause 1 of Article 81 of the Tax Code of the Russian Federation). Tax authorities still recommend submitting an amendment if the tax is overstated (for example, when reflecting an extra sales document), since in this case the tax base changes.

Late invoice

In most cases, VAT can be deducted only on the basis of an invoice. Sometimes invoices arrive after reporting has been submitted. Until 2015, the accountant was required to submit a clarification by including a late document.

The new VAT accounting procedure gives organizations the right to deduct the tax within three years after accepting goods (services) for accounting (clause 1.1 of Article 172 of the Tax Code of the Russian Federation). For example, you can claim a deduction on an invoice dated January 13, 2016 both in the first quarter and in the second quarter. This means that a late invoice in this situation does not threaten the filing of an amended declaration.

Incorrect supplier details

Since the sales ledger and purchase ledger indicators are now duplicated in the VAT return, the tax office may issue a requirement if it detects errors in the supplier’s data.

Incorrect TIN or address, invoice number different from the supplier number, etc. - all these are errors that do not affect the VAT amount. Therefore, the taxpayer can simply submit explanations without an updated return.

Such errors can be corrected with the help of additional sheets, canceling the incorrect invoice: you need to write down the cost indicators of the erroneous document with a minus, indicating the indicators of the correct invoice below.

When do you need to submit an updated declaration?

As mentioned above, an updated declaration will have to be filed if VAT is understated.

If the VAT amount is overestimated, an adjustment may not be submitted, but all changes must be reflected in the purchase book or sales book by drawing up additional sheets (Resolution of the Government of the Russian Federation dated December 26, 2011 No. 1137).

When submitting an updated declaration, it is necessary to include in it all sections from the primary report, even sections in which nothing has changed (clause 2 of the Procedure for filling out a VAT tax return).

For sections 8-12 of the declaration, which contain the main body of data, a special line 001 is provided to reflect the relevance of the information. The appendices to sections 8 and 9 also contain a line indicating relevance.

If the taxpayer does not change anything in a specific section, the value “1” must be entered in line 001. This will mean that the data is current and reliable. In the case of electronic reporting, the section with current data will not be sent again to the Federal Tax Service.

If in the previously submitted declaration information on the corresponding section of the declaration was not provided or contains inaccurate data, the value “0” must be entered in line 001. Then the Federal Tax Service will update the data for the changed section.

If an organization mistakenly puts “0” in a section in which the data has not changed, the Federal Tax Service will accept such a declaration and simply completely replace the corresponding section. But when re-uploading the data, the tax office may discover errors that it did not pay attention to in the initial report. Therefore, it is more advisable not to repeat the correct sections and set the relevance indicator to “1”.

Let's look at examples of typical mistakes.

Mistake #1. The company did not include an invoice for sales in the sales book for the first quarter of 2016.

What to do. In this case, there was an underestimation of the tax payable, which means that an updated declaration must be filed. To do this, the “forgotten” invoice should be registered in an additional sheet of the sales book for the first quarter.

Next, you need to make a clarification by creating appendix 1 to section 9. In line 001 of the appendix you need to indicate “0” and show the data of the additional sheet. Since the additional sheet contains the amount of the sales book before making changes (reflected in the primary declaration) and after the changes, section 9 can not be replaced and the sign “1” can be added.

Before sending the updated declaration, you must pay additional tax and penalties (Clause 4, Article 81 of the Tax Code of the Russian Federation). If this is not done, the Federal Tax Service will impose a fine in addition to the penalty.

Mistake #2. The understatement of VAT occurred due to a technical error in the shipment invoice.

What to do. The seller must issue a corrected invoice. Next, using an entry in the additional list, you need to cancel the incorrect invoice and register the corrected document. The first invoice will have a minus sign, the second will have a plus sign.

Mistake #3. Doubling the shipment invoice in the sales book.

What to do. In an additional sheet to the sales book with a minus sign, reflect the unnecessary invoice.

Signs of relevance will be as follows: sections 8 and 9 - “1”; Appendix 1 to Section 9 of the Declaration - “0”.

Mistake #4. The company erroneously entered a non-existent invoice in the purchase book.

What to do. It is necessary to cancel the document by entering it with a minus sign in an additional sheet to the purchase book.

Signs of relevance will be as follows: sections 8 and 9 - “1”; Annex 1 to Section 8 of the declaration - “0”.

Since taxpayers have many questions regarding the choice of relevance indicator in the updated declaration, the Federal Tax Service issued an explanatory letter dated March 21, 2016 No. SD-4-3/4581@.

How to fill out a VAT return without errors, see our expert’s article.

Service Expert Standard
Rogacheva E.A.

VAT taxpayers must submit a tax return each reporting period. But sometimes accountants make mistakes, so the reporting has to be clarified. Otherwise, the tax office will consider that the tax has not been fully paid. Therefore, it is necessary to clearly know how to correctly draw up an updated VAT return.

Accountant errors are often considered the main reason for filing an amended VAT return. A clarification declaration is created only when errors are identified independently. The tax officer enters all data into the taxpayer’s card.

The form and procedure are established by tax legislation; it cannot be drawn up arbitrarily. But the deadlines are not regulated, which means that it must be submitted immediately after identifying an error.

It is advisable to fill out the “clarification” during the reporting period. But it is quite possible to submit such a document after the expiration of the reporting period. It is important to know that you only need to submit new data, there is no need to repeat old ones.

Each case must be considered specifically, because a corrected error does not always require clarification of the declaration:

There is a situation where a company has filed a return with an excessive amount of tax. In this case, the company has the right to file an adjustment return to reduce tax, or not to file anything at all. But then you won’t be able to simply make adjustments in the subsequent period.
There may be a situation when a mistake made cannot affect the amount of tax, then you do not need to submit the document, you just have to explain everything to the inspectors.
There is a situation in which accountants submit data when they identify a decrease or increase in tax after an audit. There is no need to perform such actions.

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When a “clarification” is submitted during an audit by tax officials, such an audit is interrupted. Then tax officials begin an audit using the updated data. But for VAT, according to the law, tax authorities will have to complete the first audit, issue a document confirming its completion, and begin a new one. All inaccuracies and errors that a tax officer independently identifies will bear consequences. The taxman will definitely impose a fine.

An important point is the fact that it is impossible to carry out more than one check on the same declaration.

A cover letter is attached to the “clarification”. Here you need to indicate the reasons for the corrections. It is compiled in any form. If necessary, additional documentation is provided.

An interesting point is that a cover letter is not considered legally required. But every tax officer asks to send such a document along with the declaration. Because it is there that all the reasons for the errors made are indicated:

The consequences of introducing clarifications will be expressed in desk audits. Therefore, it is advisable for taxpayers to learn how to correctly submit the necessary data in order to avoid unpleasant situations.

How to fill out an updated VAT return

You need to know how to fill out such a document correctly. This is a completely separate form in which only the correct indicators are entered that were not there last time.

The updated declaration consists of the same sheets that were submitted for the first time. Here you need to replace incorrect data with correct ones, or add something that was not previously indicated.

On the title page there is a column No. of the correction, it is required to be filled out:

Sections 8 to 12 are filled out only in case of clarifications in Appendix 001. When changes are made to the book of purchases or sales after the reporting period, Appendix 1 to Sections 8 and 9 must be completed.

You need to know what parameters are included in the relevance indicator. The fields are filled in with numbers 0 and 1 only:

The number 0 is always given when the data in sections 8 and 9 was not previously provided. Another case is replacing old information.
A unit is set when the information provided by the taxpayer is considered relevant and reliable:

The relevance sign was invented in order to prevent taxpayers from duplicating data. If there are a lot of errors, you can set 0 in all sections, then the data will be completely unloaded.

“Updated” with an increased amount to be paid

It is important to know that when clarifying the tax return in case of an increase in tax, you must first pay the tax and then submit the document. If this is not done, tax officials will impose a fine for late taxes. The declaration is submitted the next day after all debts are paid:

"Refined"with a reduced amount payable

As soon as a taxpayer submits a tax reduction return, tax officials schedule a desk audit. Or an on-site inspection may be scheduled.

Once it is determined that the taxpayer is owed, the overpayment will be refunded to their account. But in order for this to happen, you need to write a statement.

The clarification must be submitted as early as possible if the reporting period has not yet expired. Then the tax office will accept the corrected return. If the deadline has expired, but a return is filed before the tax payment deadline, no fine or penalty will be imposed. But if the information is late, a fine is imposed according to the law.

Updated VAT return adjusts a previously submitted report regarding a tax accrued in a smaller amount or a benefit applied in a larger amount than required. Updated VAT return is not mandatory and is at the discretion of the taxpayer V in the event of an overcharged amount of tax.

VAT clarification - we provide explanations to the tax authorities

In cases where, as a result of incorrect calculations, the VAT payable was overestimated, the company can file a corrective return. But if the tax amount turns out to be underestimated, then filing an amendment becomes the responsibility of the taxpayer.

At the same time, it must be remembered that since 2014 the inspection has been vested with the right on the basis of clause 3 of Art. 88 request from the submitter of clarifying VAT reporting a written explanation with a clear reasoning. It must be provided within 5 days.

If more than 2 years have passed from the end of the tax period for the initial submission of reports to the date of submission of the updated version, inspectors will request from the company the entire package of primary documents and all accounting registers necessary for the audit. The taxpayer is recommended to immediately supplement it with appropriate written explanations when submitting a corrective tax return.

They must necessarily include the following points:

a list of identified inconsistencies and reasons for corrections;
an indication of the primary cause of the adjustments;
indication of previously entered and new updated amounts;
reflection of the amount of underestimation or overestimation of the amount of the transferred tax, and in case of underestimation, additionally provide photocopies of the payment slips with which the debt was repaid.

How to make a VAT return with adjustments

In order to bring to the Federal Tax Service the correct amounts of tax due after submission of reports, it is necessary to issue updated VAT return. It should include the new accrual values in full, and not limit itself to indicating deviations between the old and correct amounts. For tax agents, the obligation to submit an update arises only if incorrectly calculated indicators have been discovered.

To indicate that the declaration is corrective, you must correctly fill in the corresponding code in it. For this purpose, the form provides a special field for indicating the serial number of the adjustment for the corresponding tax period.

If at the time when the first version of the declaration was submitted, a different form of the form was in force than at the time of filing the updated version, you will have to use it. In addition, a refund of amounts transferred to the budget in excess can only be claimed within three years from the end of the corresponding reporting period.

Since 2015, VAT refunds based on an updated version of the declaration can be issued within three years from the moment the relevant assets are accepted for registration or cross the Russian border.

The Ministry of Finance of the Russian Federation drew attention to another difficult point in the procedure for drawing up the corrective form in its letter dated October 8, 2012 No. 03-02-07-1-243. Thus, if the taxpayer filed a single simplified report (due to the absence of tax accrual and transactions on the current account), then in the case of filing a corrective (full) return for VAT, and, if necessary, for other taxes, the code must be entered on the title page of the adjustment, that this declaration is clarified. A similar situation may arise if taxable transactions are suddenly discovered, although information was previously provided about the absence of such transactions.

When changing the Federal Tax Service branch, the updated declaration is submitted to the new place of registration. At the same time, it indicates the OKATO code that was in force for the company at the time when the company made a mistake.

Rules for submitting VAT updates in 2016

After the new provisions introduced by Law No. 347-FZ of November 4, 2014 come into force, firms are required to send a declaration to the Federal Tax Service in electronic form. If this requirement is not met, the paper document will be considered not submitted.

Later, in its letter No. GD-4-3/4440@ dated March 20, 2015, the tax department clarified that similar rules apply to corrective declarations, so that since 2015, updated declarations are also sent to the Federal Tax Service via telecommunication channels.

What sanctions may follow after submitting a thinned declaration?

When submitting an updated declaration within the time period allotted for submitting tax reports for the period, it is equal to a regular one submitted on time. If a clarification is received by the tax authorities after the deadline for submitting reports, but before the end of the period allotted for paying the tax, if the inspection has not previously discovered the error indicated in it, no sanctions will be applied to the payer.

If both deadlines are missed, tax liability will not appear only under two conditions:

all resulting tax debts have already been paid off;
the inspection missed this error during a desk audit of the declaration.

If a corrective declaration was submitted at the time of the desk audit, then such an audit is interrupted and a new one begins - upon receipt of the updated version. If the tax debt is paid, but the penalties due are not taken into account, the taxpayer will also be liable in the form of a fine. This position was expressed by the judges in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10.

If the corrective declaration was received by the inspectorate upon completion of the on-site inspection and after drawing up an act on it, then the Federal Tax Service is given the right to schedule a new inspection upon receipt of the clarification. This opinion was expressed in the letter of the Ministry of Finance of the Russian Federation dated December 21, 2009 No. 03-02-07/2-209 and the resolution of the Presidium of the Supreme Arbitration Court dated March 16, 2010 No. 8163/09.

The taxpayer is required to send an updated declaration to the inspectorate in a situation where an overcharged or, conversely, underpaid amount of VAT has been discovered. In this case, the updated declaration must be drawn up in the form that was in force during the period when the error was made.

Along with the updated reporting form, companies are recommended to submit an appropriate explanatory note describing the reasons for the changes and a register of primary documents as evidence. If an arrear is detected, it should be transferred to the budget along with penalties before it is sent to tax corrective reporting.

Since 2015, clarifying reports must be sent to the Federal Tax Service in electronic form. The requirement to use the form used at the time the original return was filed remains the same. If the reason for filing an updated declaration was an overpaid amount to the budget, most likely a desk audit will be carried out in the near future.

If all legal requirements are met and an error is detected earlier than the tax authorities do, filing updated tax reports will not pose any negative consequences for the company. At the same time, it is better to do everything correctly at once and not give the Federal Tax Service a reason to once again study the company’s documentation.