Reasons for submitting an updated VAT return. Correction of VAT errors in accounting. How to submit an updated tax return
VAT taxpayers in each reporting period must represent tax return. 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.
» How to pass it correctly
An updated VAT return is submitted if you have filled out the return incorrectly for any period. As often happens, after submitting the VAT return for the year, it is discovered that errors were made when filling out the declaration: either deductions were declared early (when the goods had not yet been posted), or they forgot to add the shipment to the sales book.
Updated VAT return. We deliver without errors
How to correctly submit a VAT clarification in order to add shipment and remove unnecessary deductions?
The updated VAT return submitted after the 25th includes all sections that the company submitted earlier, but taking into account the changes (paragraph 3, paragraph 2 of Appendix 2 to the order of the Federal Tax Service of Russia No. ММВ-7-3/558@ dated 10.29.14 ). Information with corrections is shown in additional sheets to the book of sales and purchases, on the basis of which Appendix 1 to sections 8 and 9 is filled out. Moreover, in line 001 of these appendices we set the sign 0, since information about sales and deductions changes. As for line 001 of sections 8 and 9, here we put attribute 1.
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VAT update
The legislation of Ukraine provides the answer to this question.
Everything seems to be clearly spelled out. Based on clause 2, section I. General provisions Order of the Ministry of Finance dated November 25. No. 1492 (hereinafter Order No. 1492), we read that Art. 50.1 of the Tax Code provides for submitting an adjusting calculation if an error is identified in future periods for previous periods, taking into account the statute of limitations, which are regulated by Art. 102 of the Tax Code, as well as restrictions regulated by Art. 50.2 NKU.
Next question:
Well, in conclusion the most simple numerical example
— column A — 1500
— column A — 1500
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Updated VAT return 2015
Since reporting for the first quarter of 2015, not only the form of the VAT declaration has changed, but also the rules for correcting errors in it. Olga Duminskaya, 2nd class adviser to the State Civil Service of the Russian Federation, explained how to submit an updated declaration.
We have a lot of questions about correcting various errors in the new VAT return. The first question is this: the company received a request from the inspectorate to explain the discrepancies in the purchase book. The accountant checked the accounting and discovered that there was indeed an error in the purchase book - the deduction was overstated. Should I submit an updated declaration or send only explanations to the inspectorate?
It is necessary to submit an updated declaration, since due to an error in deductions the company underestimated the tax payable to the budget (clause 1 of Article 81 of the Tax Code of the Russian Federation).
Is it possible to do without clarification if an error is made in the details of the invoice or INN/KPP?
Does a company using the general system have the right to submit an update for 2013 on paper?
No, the updated declaration must be submitted to in electronic format.
When correcting data on one invoice, is it necessary to take the entire section 8 or 9 again?
Not necessary.
What if the value indicators in the declaration are correct, but the error is of a technical nature? For example, a company in the purchase book provided an incorrect invoice number or date, or an incorrect INN/KPP of the counterparty.
First of all, if a request is received, then an explanation with the correct information must be sent to the inspectorate. In addition, you need to fill out an additional sheet of the purchase book in the order set out in the rules (Section IV of Appendix No. 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. - Ed. note). It doesn’t matter that the cost of goods and the amount of tax in this case do not change. On the additional sheet, first make a note with the indicators that need to be corrected. Moreover, indicate the data in columns 15 and 16 with a minus sign. Then you need to make another entry with the correct indicators. Also in this case, I recommend filing an updated declaration.
The accountant discovered that one of the invoices had incorrect details in the purchase ledger. There was no request from the inspectorate. Do I need to submit an update?
Yes, I advise you to submit an updated declaration to the inspectorate in order to avoid a tax dispute in the future. Although in this case this is a right, not an obligation of the taxpayer (clause 1 of Article 81 of the Tax Code of the Russian Federation).
In 2013, the company reported VAT on paper. Is it possible now to submit the update for 2013 also in paper form? And which declaration form should I use for this - a new one or an old one?
According to the old form, approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n. But it must be submitted electronically, since from January 1, 2015, taxpayers are required to submit all VAT reports, including updated ones, only in electronic form(P.
Updated (adjustment) VAT return: features of filling out
Organizations on a simplified basis or UTII, which are tax agents, can report on paper. Do such companies also have the right to submit an updated declaration in paper format?
Yes, you have the right. If electronic VAT reporting is not mandatory for a company, then an updated declaration can also be submitted on paper.
The supplier forgot to record an invoice for one shipment in the sales ledger for the first quarter. How to fix this error?
It is necessary to record this invoice in the additional sheet of the sales ledger for the first quarter. Based on the additional sheet, Appendix 1 to Section 9 will be generated, which will be included in the updated declaration. Line 001 of this application must be set to 0.
Note! It is necessary to submit an amendment if a corrected invoice was received in the second quarter
In this clarification, the company must once again transfer not only the data of the additional sheet, but also completely sections 8 and 9, that is, the sales book and the purchase book?
Not necessary. In sections 8 and 9 of the updated declaration, in line 001 “Indicator of the relevance of previously submitted information,” you can specify the value 1. This will mean that these sections in the primary declaration are relevant, reliable and do not need to be changed. At the same time, it is possible to transfer the entire sales ledger and purchase ledger again. Then in line 001 of sections 8 and 9 you need to indicate the value 0.
The company reflected the invoice for purchased goods in the declaration for the first quarter. And in the second quarter, after submitting the declaration, a corrected invoice was received. Submit clarification?
Yes, you need to submit an updated declaration. But first you need to cancel the entry on the original invoice in the additional sheet of the purchase book for the first quarter (clause 4 of the Rules for maintaining the purchase book. - Ed. note). The updated declaration must include Appendix 1 to Section 8 with data from the additional sheet of the purchase book. The company has the right to register the corrected invoice in the purchase book for the second quarter.
The declaration provides only one attachment to Section 8. But sometimes companies amend Section 8 several times during the same period. Similarly with the appendix to section 9. Will it be possible to submit the clarification in this case?
Yes, there shouldn't be any problems. If the company has compiled several additional sheets of the purchase book or sales book, Appendix 1 to Section 8 or 9 of the declaration will be formed taking into account the data from all previous additional sheets (Procedure for filling out Appendix 1 to Section 8 and Appendix 1 to Section 9 of the declaration, approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558).
The rules do not stipulate how to correct the log of issued and received invoices. What should a commission agent or agent do if he has identified an error in the accounting journal for the first quarter?
I recommend that in the accounting journal for the first quarter, in a new line, reflect the invoice data that needs to be corrected, since additional sheets are not provided for the accounting journal (Appendix No. 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). In this case, the cost of goods, works or services and the amount of tax must be indicated with a minus sign. Then, in the next line of the invoice journal, you must provide the correct data. In addition, the company must submit an updated declaration. If the error relates to issued invoices, then section 10 must be included in the updated declaration. In line 001 of this section, attribute 0 must be indicated. If it is necessary to correct the data of received invoices, the company includes section 11 in the updated declaration. In line 001 of this section the value 0 must also be specified.
VAT, Tax return, Tax reporting
» How to pass it correctly
Correctly submit the VAT clarification
An updated VAT return is submitted if you have filled out the return incorrectly for any period. As often happens, after submitting the VAT return for the year, it is discovered that errors were made when filling out the declaration: either deductions were declared early (when the goods had not yet been posted), or they forgot to add the shipment to the sales book. How to correctly submit a VAT clarification in order to add shipment and remove unnecessary deductions?
The updated VAT return submitted after the 25th includes all sections that the company submitted earlier, but taking into account the changes (paragraph 3, paragraph 2 of Appendix 2 to the order of the Federal Tax Service of Russia No. ММВ-7-3/558@ dated 10.29.14 ). Information with corrections is shown in additional sheets to the sales and purchases book, on the basis of which Appendix 1 to sections 8 and 9 is filled out.
Filing an updated (adjustment) VAT return
Moreover, in line 001 of these applications we put the sign 0, since information about sales and deductions changes. As for line 001 of sections 8 and 9, here we put attribute 1.
Tax authorities advise filling out sections 8 and 9 in the clarification with sign 1 in line 001 and dashes, since the information in these sections is the same. When a company's deductions and sales change, this information is reflected in additional sheets in the purchase and sales ledger. Thus, when submitting a duck declaration, you need to fill out Appendix 1 to Section 8 and Appendix 1 to Section 9, both with attribute 0.
The opinion of independent experts is as follows. When submitting the clarification, all sheets and sections of the declaration are filled out, including those that the company clarifies. The information that the company clarifies is determined on the basis of relevance. If the sign of relevance is in sections 8, 9 or appendix 1 to them, then the information remains the same, without changes. If the sign is 0, it means the information has been changed. If the company submits information after the 25th day (the deadline for submitting the VAT return), then appendices 1 to sections 8 and 9 of the declaration are additionally filled out on the basis of additional sheets to the books.
All errors in deductions or sales are corrected in additional sheets, and this does not depend on the time of submission of the updated VAT return (before the 25th or after). Based on the additional sheets, Appendix 1 to sections 8 and 9 of the declaration is filled out. If the applications contain updated information, the relevance indicator is set to 0. If there have been no changes, the relevance indicator is set to 1.
This opinion is relevant if you submit an update in the year after the 25th (the deadline for submitting the VAT return). To correct errors in the VAT return, you need to submit Appendix 1 to sections 8 and 9, putting a 0 in line 001. Then you need to enter the changed data. The excess deduction is recorded in Appendix 1 to Section 8 with a minus sign, and the additional sale is recorded in Appendix 1 to Section 9 with a plus sign.
Deductions and sales in sections 8 and 9, already submitted in the declaration, do not need to be clarified. therefore, sections 8 and 9 in the clarification are filled out with sign 1, since the books of sales and purchases for the first quarter do not change.
The procedure for submitting clarification may vary depending on when the company clarifies the information (before or after the deadline for submitting the declaration), what information is clarified, etc.
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VAT update
let's try to figure it out in order.
Error in the VAT return - submit a clarifying calculation and Appendix No. 5 to it (with a numerical example)
How can I independently correct the VAT return data in subsequent periods?
The legislation of Ukraine provides the answer to this question. Everything seems to be clearly spelled out. Based on clause 2, section I. General provisions of the Order of the Ministry of Finance dated 25.11.r. No. 1492 (hereinafter Order No. 1492), we read that Art. 50.1 of the Tax Code provides for submitting an adjusting calculation if an error is identified in future periods for previous periods, taking into account the statute of limitations, which are regulated by Art. 102 of the Tax Code, as well as restrictions regulated by Art. 50.2 NKU.
Restrictions mean that you cannot submit clarifying calculations during documentary scheduled or unscheduled inspections.
Also don't forget to read section IV. Amendments to tax reporting Order No. 1492.
According to clause 2 of section IV of Order No. 1492, which refers to Art. 50 NKU we charge a penalty of 3% or 5%.
— 3% is charged if a clarifying calculation is made.
— 5% is charged if clarifications were made as part of the declaration, which is submitted in the next tax period after submitting the declaration with errors.
In my opinion, it is not particularly difficult to generate and submit a clarifying calculation, and at the same time, this option for correcting an error is cheaper for the taxpayer.
According to paragraphs 1-3, section VI. The procedure for filling out the clarifying calculation of Order No. 1492 is reflected in column 4 of the indicators of the already submitted declaration, in column 5 we show the updated indicators and in column 6 we show the absolute value of the changes - either an increase in tax liabilities or their decrease. The same explanation can be found in the Knowledge Base, Subcategory 101.23 Procedure for filling out and submitting a general VAT tax return.
The question arises: is it necessary to submit application No. 5? The unequivocal answer is yes, it is necessary.
The answer to this question can be found in paragraph 3 of Section IV of Order No. 1492, which reads:
In case of correction of errors in the lines of a previously submitted declaration, to which appendices must be attached, corresponding appendices containing information about the adjusted indicators must be submitted to the clarifying calculation or declaration, which includes updated indicators.
From clause 14, section III The procedure for preparing and submitting tax reports, we find out what appendices there are to the declaration. Since the corrected VAT return data concerns those lines to which there were attachments in the declaration, such attachments must be submitted.
Next question: How to correctly fill out Appendix No. 5 in case of submitting a clarifying calculation?
Clause 3 of Section IV of Order No. 1492 states that in Appendix No. 5 you need to display only updated information, namely: an increase or decrease in your tax liabilities or tax credit. We study in detail the procedure for filling out Appendix No. 5 from the Knowledge Base, Subcategory 101.23 The procedure for filling out and submitting a general VAT tax return (0110). Accordingly, in Appendix No. 5 in Section I Tax Obligations or Section II Tax Credit:
— in column 2, fill in the tax payer’s INN;
— in column 3, fill in the specified amount of tax liability or tax credit excluding VAT;
— in column 4, fill in the specified amount of tax liabilities or tax credit.
We generate and submit an updated VAT calculation as well as Appendix No. 5.
Well, in conclusion the most simple numerical example. when a VAT return was submitted in July, and in August an error was discovered and another 100 UAH needs to be returned. VAT obligations for July:
Submitted the VAT return in July:
— column A — 1500
The VAT return for the 3rd quarter of 2015 has already been submitted, but issues related to the closed period continue to emerge. Therefore, some accountants are already puzzled by the preparation of an updated VAT return. In this article we will talk about when it is necessary to resort to “clarifications” and how to do it correctly.
It would seem that the VAT declaration has been submitted, you can switch to other matters, but no, no, and questions arise related to the calculation of VAT for the “passed” period. These include “late” documents relating to the last quarter and technical errors in the initial declaration. In this regard, accountants have questions: in what cases is it necessary to submit an updated declaration?
General rules
The company must submit an updated declaration if an identified error has led to an understatement of tax. If the error did not affect the amount of tax payable, then the company has the right to submit a “clarification”, but is not obliged to do so. This procedure is established in Article 81 of the Tax Code of the Russian Federation.The taxpayer is not required to attach any explanations to the updated declaration, but, as a rule, the tax inspectorate will still request them during a desk audit, so it is still worth writing a covering letter. The letter must include the following information:
- the period and tax for which the updated declaration is submitted;
- what is the error or unreliability of the data;
- values of indicators (primary and corrected) and in which sections, columns or columns they are indicated;
- change and calculation of the tax base and the amount of tax if it was underestimated or overpaid;
- payment details and a copy thereof if the arrears and penalties were paid before submitting the updated declaration.
Error in period specification
It may happen that when preparing a VAT return, an accountant indicated an incorrect code on the title page that defines the period for which the return is drawn up. Is it necessary to take any action in this case?Yes, and the sooner the better. Otherwise, your company may be fined under Article 119 of the Tax Code of the Russian Federation, and the official under Article 15.5 of the Code of Administrative Offenses of the Russian Federation.
There are two possible options here. First: you fill out an updated VAT return, in which only the period code will be changed. However, be prepared for the fact that the Federal Tax Service may not accept such a declaration. For the reason that the tax office data does not contain a primary declaration with the same code. Or the updated declaration may be considered by the Federal Tax Service as the primary one. And since it was submitted outside the deadline, a fine will be imposed under the same Article 119 of the Tax Code of the Russian Federation.
Therefore, it is better to resort to the second option. It consists in the fact that you inform the Federal Tax Service in writing that the VAT return filed on such and such a date should be considered filed for the 3rd quarter of 2015, indicating the correct code. Typically, such a letter is accepted by tax authorities. But if it does not satisfy them and they try to punish you with fines, then these fines can be challenged in court. The courts note that incorrect indication of the tax period in the declaration is not a significant drawback that prevents the tax authority from conducting a full audit (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 30, 2009 in case No. A32-22251/2008-12/190).
By the way, the capital’s tax authorities spoke in favor of taxpayers in this situation, as evidenced by the Letter of the Federal Tax Service of Russia for Moscow dated November 2, 2007 No. 09-14/105412.
"Late" documents
The situation when documents are received late from a supplier is not uncommon. The question arises: is it necessary to submit an updated VAT return if, for example, at the end of October an invoice was received from the supplier, dated, say, September?No no need. You can include such an invoice in the current quarter's purchase ledger. This right is given to you by clause 1.1 of Article 172 of the Tax Code of the Russian Federation, according to which VAT deduction can be claimed within three years after goods (work, services) are registered. Let us remind you that this norm is in effect from January 1, 2015.
However, if we are talking about an “advance” invoice, then this rule does not apply (Letter of the Ministry of Finance of the Russian Federation dated 04/09/2015 No. 03-07-11/20290). But if you have proof of the late receipt of such an invoice and if you want to claim a deduction on it, you will be able to reflect it in the current quarter.
The deduction is too high
It may happen that the VAT deduction for the 3rd quarter of 2015 turned out to be overestimated. There are several probable reasons. This is also the dishonesty of the supplier, who refused to send the original invoice, while the accountant, relying on his integrity, took on the risks and reflected the deduction based on, say, a scan of the invoice. Or the accountant mistakenly recorded the same invoice twice in the sales ledger. Or the supplier sent a corrected invoice, dated already in the fourth quarter. Or the accountant entered the amount from the received invoice incorrectly.In all these cases, it is necessary to draw up an updated VAT return. Indeed, due to the overstatement of the deduction, there was a decrease in the amount of VAT payable to the budget. But before you start drawing up an updated declaration, it is necessary to correct the data in the purchase book. This is done by compiling an additional list for the purchase book. If you need to cancel any entry, then this entry is recorded in the purchase book with a minus sign.
"Technical" errors in the purchase book
Another series of errors are technical errors that do not result in a change in the deduction amount. For example, when entering information from a received invoice into the purchase book, another organization was mistakenly indicated as a seller. Or the wrong address, TIN, etc. Since the data from the purchase book is included in the VAT declaration, it is obvious that the information in the declaration is not correct. Such errors do not affect the amount of VAT payable, because the invoices themselves contain reliable information. This means that the claimed deduction is legal. Is it necessary to submit an updated VAT return in this case?Not necessarily, due to Article 81 of the Tax Code of the Russian Federation, which prescribes mandatory filing of an updated declaration only in case of underestimation of the tax payable. However, officials in their speeches advise submitting “clarifications” in order to avoid the need to submit explanations to tax authorities during desk audits.
Invoices with “defect”
If the accountant finds errors in the invoice itself received from the supplier, then before contacting him for correction, you need to pay attention to the nature of the error. The fact is that not every mistake deprives the company of the right to deduction. So, for example, an incorrect indication of the consignee or the seller’s TIN does not give the tax authorities a reason to “withdraw” the deduction. This follows from paragraph 2 of Article 169 of the Tax Code of the Russian Federation. It says that the basis for refusing a deduction cannot be errors that do not prevent the tax authorities from identifying the seller, buyer, name of goods (work, services), property rights, their value, as well as tax rate and the amount of tax.If the seller made a mistake in the name of your company in the invoice (for example, instead of Aurora-Lux LLC he indicated Aurora LLC), then in this case you need to contact him for corrections. True, in this case, the procedure for correction is not to replace the “defective” invoice with a new one, but to draw up a corrected invoice, which should indicate serial number and the date of correction.
Such invoices, according to tax authorities, should be registered in the purchase book during the period of receipt of the corrected invoice. This means that the deduction from the previous period will have to be canceled and an updated VAT return will have to be submitted with additional payment of tax and penalties. We note that this position is controversial, and the courts do not have a common opinion. Thus, the FAS Moscow District, in Resolution No. KA-A40/17450-10 dated January 26, 2011, in case No. A40-19455/10-90-183, ruled in favor of the company. And the Arbitration Court of the Moscow District, in its Resolution dated December 4, 2014 No. F05-13962/2014 in case No. A40-31001/14, supported the tax authorities.
Should we specify “delta” or completely?
In sections 8 to 12 of the VAT return there is line 001, which characterizes the relevance of the previously submitted information. This line indicates either “0” or “1”. The number 1 is set if the information in the section of the primary declaration was correct and does not require changes. A zero is entered if changes or additions are required to a specific section.At the same time, appendices are provided for sections 8 and 9 of the VAT return. These apps also have a “relevance bar.” These applications are filled out if changes are made to the purchase book (or sales book) for previous periods. Thus, if, for example, a certain invoice for shipment was not entered into the sales book for the 3rd quarter of 2015, then this document must be added to the additional list to the sales book for the 3rd quarter of 2015. As a result, the “forgotten” invoice will be included in Appendix 1 to Section 9 of the updated VAT return for the 3rd quarter. In this application, you should indicate the relevance indicator “0”.
And at this stage, many accountants have a question: is it necessary to simultaneously submit section 9 as part of the updated VAT return? Similar questions arise in the case of additions to the purchase book and, accordingly, to section 8 of the declaration.
Unfortunately, there have been no official clarifications from officials yet. However, this question was raised at seminars and interviews conducted with the participation of representatives of the Federal Tax Service. According to their oral explanations, two options are possible. First: send only data from additional sheets to the purchase book or sales book, that is, changed data. Officials gave this method the name “delta-based”. In this case, all changes are reflected in Appendix 1 (with a relevance sign of 0), and in sections 8 and 9 the relevance sign of “1” is indicated and dashes are placed along the lines of the section. Such actions do not contradict the Procedure for filling out a VAT return.
The second method is to resend the entire purchase ledger or sales ledger. In this case, the Appendix to sections 8 and 9 is not filled out, and in these sections themselves the relevance indicator “0” is set and the already changed data is provided.
This method seems somewhat dubious to us, because all changes in accordance with the Decree of the Government of the Russian Federation No. 1137 are made through additional sheets. Nevertheless, officials are talking about it and let’s hope that there will be official clarifications from them in the near future.
The VAT reporting has been submitted, it seems that you can relax... However, not all accountants can breathe a sigh of relief - some of them will have to make changes to the reporting. This is usually a consequence of the fact that errors were identified in the submitted declaration, or documents from the counterparty relating to previous periods were received late.
In this article we will look at cases when it most often becomes necessary to resort to filing an amended VAT return, as well as how to do this and avoid possible sanctions.
Based on Article 81 of the Tax Code of Russia, an organization is obliged to submit an updated declaration only if errors and unrecorded data identified after filing reports to understate the tax amount.
If the primary declaration contains unreliable or incomplete information that does not lead to an underestimation of the tax amount, then the taxpayer is not required to submit an “adjustment”, although he has the right to do so.
What threatens a company or entrepreneur who has filed an updated declaration? The mere fact of its submission does not entail sanctions - it all depends on whether unreliable primary data caused an understatement of tax. If this is the case, then the arrears and penalties should be paid before submitting the “clarification”. In this case, according to paragraph 4 of Article 81 of the Tax Code of the Russian Federation, the taxpayer will be released from liability for incomplete payment of tax.
If the arrears are not paid before the tax service finds out about it, a fine may be imposed on the organization in accordance with Article 122 of the Tax Code of the Russian Federation.
Although the legislation does not require any explanatory documents to be attached to the updated declaration, there will still be It’s a good idea to write a cover letter. Moreover, when conducting a desk inspection, inspectors will still ask for clarification. The letter should indicate which tax declaration and for what period changes are being made, what erroneous (incomplete or unsubmitted) information is, in which sections and lines of the declaration they are located, as well as provide primary and updated indicators. If errors affect tax base, a new calculation and tax amount should be provided. In case of payment of arrears and penalties, it is necessary to indicate the payment details and, together with the declaration and covering letter, send to tax office a scanned copy of it.
Specific situations
Now let’s look at common situations in which it is impossible to avoid submitting an updated declaration to the tax service, and also when you can do without it.
Incorrect reporting period
What to do if there is an error in the code of the period for which the declaration was drawn up? The answer is clear - you need to notify the tax service about this error, and as quickly as possible. Otherwise, you can get penalties, and they can be imposed both on the organization (Article 119 of the Tax Code of the Russian Federation) and on the official (15.5 of the Code of Administrative Offenses of the Russian Federation).
Is it necessary to submit a “clarification” in this case? This option is possible, although you may encounter misunderstanding on the part of the Federal Tax Service. They may simply not accept the document, since no primary declaration was filed during the specified period. Or consider the updated declaration as filed for the first time in violation of the deadline, and then the organization may be fined under Article 119 of the Tax Code of the Russian Federation.
It's better to do this:
Declare in writing to the tax office that a return filed with an incorrect period code should be considered submitted for such and such a period (indicating its correct code).
Most often, the Federal Tax Service accepts such explanations and believes that the organization has reported without violations. But if penalties still follow, the organization has a chance to challenge it - in judicial practice there are examples when arbitrators decided such cases in favor of the taxpayer (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated July 30, 2009 in case No. A32-22251/2008-12/190).
Late documents received
Often in practice there are situations when documents relating to a previous period are received from a counterparty. For example, an invoice for a December transaction can be received as early as January of the following year. In such cases, there is no need to submit a “clarification”, because you can include a “late” invoice in the purchase book in the current period. This rule was introduced at the beginning of 2015 by paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation. Based on it, you can claim VAT deduction for any period within three years from the date of receipt of goods, work or services.
However, this procedure applies only to deductions provided for in paragraph 2 of Article 171 of the Tax Code of the Russian Federation. Other deductions of VAT (for example, paid as a tax agent, on prepayment, etc.) must be declared in the period in which the purchased goods were accepted for accounting, provided they were used to carry out activities subject to VAT.
There was an overstatement of VAT deduction
A situation in which an updated VAT return should definitely be submitted is: when, due to an error, the tax deduction was inflated. Indeed, as a result, the amount of tax is underestimated, and this, as was said at the beginning of the article, imposes on the organization the obligation to provide “clarification”. Sometimes this happens due to the fault of the accountant - for example, he registered the same invoice twice or made a technical error when entering information into the accounting system. But this can also be a consequence of erroneous actions by the supplier’s accounting department. Let's say the initial invoice received in the reporting quarter was subsequently corrected and dated to the next period.
Regardless of whose fault it is that the deduction is inflated, an amended return will have to be filed. But before that you need to correct errors in the purchase book - make an additional sheet and enter the correct information into it. Information that is subject to deletion must be written down with the sign “ minus».
Errors in the purchase book that do not affect the deduction amount
Sometimes in primary documents of past periods, you can find technical errors that do not affect the amount of VAT. For example, erroneous indication of TIN, address, name of the counterparty.
By virtue of the aforementioned Article 81 of the Tax Code of the Russian Federation, their presence does not oblige the taxpayer to submit an updated declaration.
Receive a corrected invoice
It happens that an accountant discovers errors in the received invoice and asks the supplier to correct them. The latter draws up an adjustment invoice and sends it to the buyer. However, there may be a time gap between these events, and the organization will receive the corrected document in the next quarter.
According to the Federal Tax Service, such an invoice should be registered in the period in which its correct version was received. The deduction previously claimed for it will have to be cancelled, VAT recalculated, its amount and penalties paid, and then an updated declaration submitted.
It is worth noting that this position of the tax service does not find unequivocal support among the arbitrators- they make their decisions both in favor of the Federal Tax Service and in favor of taxpayers.
It should also be remembered that not all erroneous data on invoices can lead to a denial of deduction. Paragraph 2 of Article 169 of the Tax Code of the Russian Federation directly states that if errors do not interfere with identifying the parties to the transaction, the name and cost of the goods, the rate and amount of VAT, then there are no grounds for refusing a deduction on such an invoice. Therefore, before contacting the supplier for an adjustment document, you should make sure that it is necessary.
Amendments to Sections 8 and 9
Adjustments of data in the book of purchases or sales for the previous period that affect the amount of tax are carried out in the sections of the updated declaration 8 And 9 .
For many accountants, this point remains unclear: whether it is necessary to include the entire section in the “clarification” or whether it is sufficient to reflect only its corrected part.
There are no official clarifications on this matter yet, but at seminars representatives of the Federal Tax Service talk about the correctness of both methods. The main thing is to choose the right “ sign of relevance» document, which is indicated by line 001 both the section itself, as well as its appendices.
Sign of relevance- a parameter that reflects the correctness of the section data contained in the primary declaration:
- If they were correct and do not require changes, then the code “ 1 ».
- If a section contained incorrect or incomplete data, its relevance is marked with the code “ 0 ", and the correct information is indicated in its fields.
Thus, according to the explanations of the tax authorities, reflect the changes in the sections 8 And 9 An updated declaration can be done in two ways:
- The first method is that the contents of the section are entered into the declaration in full - not only corrected, but also correct data. Moreover, in the column “ sign of relevance" for the section is placed " 0 ", and Appendix 1 (additional sheet of the corresponding book) is not filled out. This means that the entire specified section of the primary declaration should be considered incorrect, and the data from a similar section of the updated declaration should be used instead.
- The second way is to register only the corrected partition data 8 and/or 9 through Annex 1. In this case, indicate the relevance of the application “ 0 ", and the relevance of the section itself is indicated by the code " 1 " Such an entry will mean that all other information in the corresponding section of the primary declaration, with the exception of those submitted as part of the “clarification,” is correct. We recommend using this particular method, since it complies with Russian Government Decree No. 1137, according to which changes must be made through additional sheets.
We have looked at some common errors that occur in VAT Returns. As can be seen from the article, it is not always necessary for a taxpayer to submit an updated return, although in some cases this will still have to be done.
After submitting the VAT return for the 4th quarter of 2017, it is too early for the taxpayer to relax. After all, if in the declaration submitted by him it is revealed that information or errors are not reflected, leading to an underestimation of the amount of tax, he will have to make changes to the accounting data and submit an updated VAT return to the tax authorities.
The updated VAT return is submitted in the manner prescribed Article 81 of the Tax Code of the Russian Federation. Its form and procedure for filling out VAT 2019 are regulated in the order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3/558@. The taxpayer has the right to make clarifications to the submitted tax return independently upon detection of errors and inaccuracies for any reporting period. Let's take a closer look at the procedure for correcting errors and find out how to make an updated VAT return.
Errors can be corrected
If, while keeping records or conducting an audit, the taxpayer suddenly discovered that there were omissions in the VAT accounting for previous reporting periods, and therefore in the already submitted tax return important information or errors were made that affect the amount of tax, then he:
- Must immediately make the necessary changes and submit a corrected tax return to the Federal Tax Service. Filing an updated VAT return is especially important if an error has led to an understatement of the amount of tax payable to the budget. After all, if the Federal Tax Service reveals such an error before the taxpayer, he will face a fine and penalty for the entire period of arrears.
- Has the right to submit an amendment if the error did not lead to an understatement of the amount of VAT payable to the budget.
It is very important to remember that the updated VAT return in 2019 must be submitted only in the form that was in force during the tax period in which errors were identified and changes were made. This is defined in paragraph 5 of Article 81 of the Tax Code of the Russian Federation. Therefore, according to the form approved by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, corrected data can be submitted only starting from the 1st quarter of 2015. To correct errors identified in earlier periods, declaration forms approved by earlier orders of the Federal Tax Service should be used.
It is important that the clarification with the increased amount payable is submitted exclusively in electronic form.
Filling out an updated tax return
The procedure for filling out the clarification is regulated by an appendix to the order of the Federal Tax Service, which approves the reporting form for the corresponding tax period. Thus, by virtue of paragraph 2 of the Completion Procedure given in Appendix No. 2 to Order No. 558, the value added tax clarification is filled out taking into account only those sections of the primary report that the taxpayer previously sent to the Federal Tax Service. All other sections and appendices to them must be completed only if changes or additions have been made to tax accounting that affect the information to be displayed in these sections.
For sections 8-12 of the VAT tax return, there is even a special line 001. In its column 3, it is necessary to indicate the relevance of the information that the taxpayer shows in the corresponding section:
- If the previously submitted report did not contain information on the corresponding section or such information is being replaced, if errors were identified in the information submitted earlier, or the information was not fully reflected, the number “0” must be entered.
- If the taxpayer previously provided information under the section and it is current, reliable and cannot be changed, then it is necessary to put the number “1” and put dashes in lines 005, 010 - 190.
- If the report is primary for the reporting period, then a dash must be added.
A similar line is provided in the appendices to sections 8 and 9 of the tax return. It should also indicate the relevance indicator “0” or “1” if this is a VAT clarification. However, there is no need to put a dash, since these sections are only included in the updated report.
Formation of sections
The primary report must have title page and section 1. The remaining sections 2-12, as well as appendices to sections 3, 8 and 9, must be completed and included in the report only if the corresponding transactions were carried out during the tax period. Therefore, if the primary report contained, for example, sections 1, 2, 3, 7 and 9, then the updated VAT return filed as part of the same transactions performed must contain the designated sections.
If a taxpayer is thinking about how to submit an amendment with a correction to the purchase book, for example, to cancel an entry on an invoice, then he needs to be guided by the requirements of the Government of the Russian Federation of December 26, 2011 No. 1137. It follows from it that all changes and amendments in the sales and purchase book that need to be done after the end of the tax period should be entered by inserting additional sheets. As follows from the legislation, the report adjustments in Appendix 1 to Section 8 and Appendix 1 to Section 9 are intended specifically to reflect information from additional sheets of the sales book and purchase book. Therefore, the question of how to submit an update on value added tax if there is an error in the purchase book can be resolved by filling them out.
If the taxpayer made such amendments, then as part of the clarification, in addition to the main sections 1, 2, 3, 7 and 9, previously presented as part of the primary reporting form, it will be necessary to submit Appendix 1 to Section 8 with additional sheets from the books of purchases and sales.
In order to save taxpayers from duplicating data when correcting it, the Federal Tax Service allows the use of the relevance indicator. This permission is due to the huge volume of data transferred under sections 8-12. If there are no changes or clarifications to a section, the taxpayer can leave it blank. With such a section, an updated VAT return is a sign of relevance “1”. This will mean that the Federal Tax Service will automatically save the data from the previous reporting form for the same period. At the same time, if there is a need to make changes to all sections, then you can set the relevance flag to “0” for all sections, and then the updated data will be uploaded, which will be used for tax control purposes.
Using the relevance indicator allows taxpayers to independently generate the number of sections of the update, information on which will be changed in the Federal Tax Service database. This applies even to interrelated sections, provided that an error was made in only one of them in the previous tax period. In addition, the Federal Tax Service allows the taxpayer the right to refuse to correct the appendices to sections 8 and 9, even if the sections themselves were marked as “0” and the information was re-uploaded.
However, such permission from the tax authorities contradicts the rules for maintaining a purchase book and a sales book approved by the Government of the Russian Federation. Considering this approach of officials to the procedure for reflecting changes in documents on tax accounting, it is better to completely unload corrections from the books than to receive a punishment if suddenly, after an inspection by the Federal Tax Service, the case is considered in court.
It should be noted that it is almost impossible to find an example of filling out a clarification that is suitable for all situations, since everyone’s errors are different. Therefore, if explanations are needed for the updated VAT return, the sample can only be found in the instructions for the regular report form, by analogy. The deadline for filing an updated VAT return is not regulated by law; it can be submitted when the need arises.
Errors that do not affect the tax amount
If a taxpayer discovers errors in tax accounting that do not affect the amount of tax payable, he may not submit a corrected report. But, if errors were made in the invoice journal, which from January 1, 2015 organizations are required to keep when issuing and receiving invoices in cases of carrying out business activities in the interests of other persons on the basis of agency agreements or commission agreements, as well as when performing the functions of a developer, it is better to submit a clarification. The procedure for maintaining accounting journals is defined in Article 169 of the Tax Code of the Russian Federation. At the same time, it should be remembered that no fine for an updated VAT return is provided for by law, but its absence can lead the taxpayer to large fines for mistakes made and not corrected in a timely manner.
If tax agent decided to clarify the information from sections 10 and 11 of the declaration, then the criterion of relevance cannot be applied to it. It is necessary to re-upload all information from the section being changed. The possibility of changing the data of the invoice journal itself provided to the Federal Tax Service is not provided for in Decree of the Government of the Russian Federation No. 1137. Providing updated data that does not affect the amount of tax is necessary in order to avoid a possible dispute with the Federal Tax Service if inconsistencies in accounting and reporting data are identified during an audit.