Included in section 7 VAT. Value Added Tax Return - VAT. Accounting for rental services

Section 7 of the VAT return must be completed if the taxpayer has reporting period there was a sale or purchase that was not subject to value added tax. This article reveals the features of filling in the section and the difficulties that arise.

All organizations recognized as payers of this tax, as well as tax agents, must submit a VAT return. But not everyone needs to fill out section 7 of the VAT return. In addition, there are a number of operations that can be confusing when filling out a report, and each of them needs to be discussed in more detail.

Who must complete section 7 of the VAT return

The general procedure for filling out a VAT tax return is regulated by order of the Federal Tax Service of Russia dated October 29, 2014 N ММВ-7-3 / The appendix to the document contains instructions for completing each section. Chapter XII is devoted to the seventh section. In it, the tax service briefly indicates that the section is filled in by the taxpayer or tax agent, without specifying the details. However, in practice, you need to know that data must be entered if:

in the reporting period, transactions were made that are exempt from taxation by virtue of Article 149 of the Tax Code of the Russian Federation;
in the reporting period, transactions were made that, by virtue of paragraph 2 of Article 146 and paragraph 3 of Article 39 of the Tax Code of the Russian Federation, are not recognized as objects of taxation;
in the reporting period, there were transactions for the sale of goods, works or services, the place of which was not the territory of Russia (Articles 147 and 148 of the Tax Code of the Russian Federation);
in the reporting period, the amount of payment or advance payment under the contract was received on account of future deliveries of goods or services, provided that the delivery itself will be carried out later than 6 months after the receipt of money, due to the long production cycle of production (Article 167 of the Tax Code of the Russian Federation) .

Invoices: they seem to be absent, but they are

All taxpayers who have VAT-exempt transactions know that, by virtue of Article 149 of the Tax Code of the Russian Federation, they do not need to be invoiced. But what about section 7 of the VAT return? It's simple: in this section you need to enter data on invoices for transactions that are not subject to VAT. Indeed, in accordance with the norms of tax legislation, data can be entered into the declaration not only from sales books, but also from accounting registers.

Thus, if an organization reflects non-taxable sales transactions in accounting on a separate sub-account "Sales not subject to VAT" to account 90 "Sales", then it is from the credit of this sub-account that it is necessary to take the sales amounts to fill in column 2 of the line 010 section 7 of the VAT return.

True, if there is a desire to issue invoices for such operations, then the legislation does not prohibit this. In this case, invoices are subject to mandatory registration in the sales book, and data for section 7 can be taken from there. This is not a violation, and the Federal Tax Service will not punish for such actions.

Advances are long and not very

As for the display in section 7 of the VAT return of advances received from buyers, they can be conditionally divided into two types: for transactions subject to VAT with a six-month deferral of execution, and for tax-free transactions. So, if with respect to the former it is clear that they must be reflected in the declaration, then the latter do not need to be entered in section 7. This is evidenced by the very title of section 7 and its line code 020.

Every operation has its place

The specifics of section 7 of the VAT tax return is such that each individual operation code has its own line. By the way, you can find all the necessary operation codes in Appendix No. 1 to the order of the Federal Tax Service that approves the reporting form. Some taxpayers interpret the requirement to display each code in a separate line of the section in a peculiar way, thinking that a separate line must be filled out even for those operations that have the same code. This is not true.

Correctly indicate in one line all the amounts (columns 2, 3, 4) that have one operation code. Note that this opcode only needs to be determined by implementation, not by acquisition. Therefore, if an organization used, when selling goods or services exempt from VAT, goods or services purchased from counterparties on the simplified tax system or also exempt from taxation, it must display the cost of such services in column 3 of line 010.

What transactions do not need to be entered in section 7 of the VAT return

The amounts of loans issued and the value of property received free of charge from the founders do not need to be entered in section 7. Such clarifications were repeatedly given by the Federal Tax Service (Letter of the Federal Tax Service dated April 29, 2013 No. ED-4-3 / 7896). At the same time, we must not forget that the interest on the loan issued is a payment for the service rendered. Such an operation is exempt from VAT due to paragraph 3 of Article 149 of the Tax Code of the Russian Federation, therefore it must be reflected in the seventh section. Thus, the interest received on the loan will be displayed in the declaration as follows:

in column 1 of line 010 - operation code: 1010292;
in column 2 - the amount of interest accrued for the reporting quarter.

Important: in section 7 of the VAT return, only the accrued interest on the loan should be reflected. As a general rule, interest must be accrued monthly on the balance of the loan as of the last day of the month. Reflection in the tax return received interest is a mistake. (Article 271 of the Tax Code of the Russian Federation and clause 10.1 of Article 16 PBU 9/99).

If an organization conducts activities related to transactions exempt from VAT, for example, issues loans to individuals and organizations, then its entire turnover for the reporting quarter will be reflected in section 7. Provided that it has not performed transactions subject to VAT. This is a completely normal regular situation that does not raise questions from the tax authorities. However, it must be remembered that such an organization does not have the right to receive a tax deduction for VAT.

The last thing to remember is that if an organization always records transactions that are not subject to VAT or are exempt from it, but in the current reporting quarter it turned out that there are no such transactions, then it can quite easily not fill out section 7 of the tax return.

From the editor: detailed information about, as well as filling out a declaration on it can be found in.

In accordance with the procedure for filling out a VAT declaration, transactions that are not subject to taxation (exempted from taxation), transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as a territory Russian Federation are reflected in section 7 of the VAT return. More recently, in release 3.0.51 of the program 1C: Accounting 8 edition 3.0 , it became possible to automatically fill in this section of the declaration based on accounting data. This option can be used starting from the reporting for the second quarter of 2017. The innovation can be used by organizations that maintain separate VAT accounting by accounting methods.

In this article, we will consider what new objects and new details appeared in the program in connection with this, and what actions the accountant (user) should perform in the program 1C: Accounting 8 edition 3.0 to ensure automatic completion of the above section of the declaration.

Example

Organization "Dawn" applies general tax regime - accrual method and maintains separate VAT records in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation (TC RF) .

In the third quarter of 2017, the organization had two VAT-free transactions.

First, shipping organization "Buyer" under contract № 101 medical equipment included in the list of medical goods approved by the Government of the Russian Federation in the amount of 200,000 rubles without VAT.

Secondly, the organization carried out repairs of production equipment located on the territory foreign state. The cost of work, in accordance with the contract (No. 102), is 300,000 rubles without VAT.

The organization's revenue, subject to VAT at a rate of 18%, for the third quarter of 2017 is 1,500,000 rubles.

Consider what steps an accountant must take to automatically complete section 7 of the VAT return for the third quarter of 2017. Let me remind you once again that only organizations that maintain separate accounting of incoming VAT in the program can use the automatic completion of this section of the declaration. Moreover, separate VAT accounting should be carried out according to accounting methods using additional account 19 analytics. Everyone else will fill out this section, as before, manually.

The VAT program settings that allow automatic filling are shown in Fig. 1:

To store transaction codes used to fill out section 7 of the VAT declaration, as well as to fill in the register of documents confirming the VAT exemption, the program has created a directory Section 7 transaction codes of the VAT return.

Consider the first VAT-free operation.

In accordance with pp. 1 p. 2 art. 149 Tax Code of the Russian Federation , not subject to taxation (exempted from taxation) sale in the territory of the Russian Federation medical devices(medical products) of domestic and foreign production according to the list approved by the Government of the Russian Federation.

In the directory, by selection from the classifier, an element with the code is added 1010204 and name Sale of medical goods of domestic and foreign production according to the list approved by the Government of the Russian Federation, with the flag turned on The operation is not subject to taxation (Article 149 of the Tax Code of the Russian Federation). Checkbox used to include transactions in the register of documents confirming the VAT exemption. To fill in column 2 “Type (group, direction) of non-taxable transaction” of the above register, you can use the requisite Type of non-taxable transaction.

Directory shown in Fig. 2:

In order for the transaction for the sale of medical equipment to automatically be included in section 7 and in the register of supporting documents, you must select the transaction code in the corresponding element of the directory Nomenclature. Moreover, the requisite becomes visible (available) only at the established VAT rate - Without VAT

Nomenclature shown in Fig. 3:

Further, in the usual manner, the document is filled out and held Implementation with type of operation Goods. In the tabular section, the corresponding product nomenclature is selected, its price and rate Without VAT are indicated.

When conducting a document in accounting and tax accounting, it will be written off from the credit of the account 41.01 "Goods in warehouses" to debit account 90.02.1 "Cost of sales" sold medical equipment (the cost of equipment in our example is 150,000 rubles), will accrue on the credit of the account 90.01.1 "Revenue" revenue, debit 62.01 "Settlements with buyers and customers" calculate the debt. The document will also make the necessary entries in the registers.

Filling out a document Implementation and the result of its implementation are shown in Fig. 4:

In addition to entries in the usual (familiar to us) registers, the document, when executed, will make entries in two new registers.

Accumulation register VAT-free transactions is designed to record sales amounts and purchase amounts of goods by transaction codes and is used to prepare for filling out section 7 of the VAT return.

Information register is designed to memorize the details of the transaction documents (invoice, contract) and is used to form a register of documents confirming tax break by VAT.

Document movements Implementation for the above registers are shown in Fig. 5:

Consider the second VAT-free operation.

In accordance with pp. 2 p. 1.1 art. 148 Tax Code of the Russian Federation , if the works are directly related to those located outside the territory of the Russian Federation movable property(such works include, in particular, repairs), the territory of the Russian Federation is not recognized as the place of implementation of works, and, therefore, they are not subject to taxation.

To the directory Section 7 transaction codes for VAT it is necessary, by selection from the classifier, to add an element with the code 1010812 and name Sale of works (services), the place of sale of which is not recognized as the territory of the Russian Federation. Checkbox Operationnot subject to taxation (Article 149 of the Tax Code of the Russian Federation) disabled by default because this opcode has nothing to do with article 149. Checkbox Included in the register of supporting documents without enabling the previous checkbox is not active.

Directory Section 7 transaction codes for VAT shown in Fig. 6:

If the agreement with the buyer reflects only transactions that are not subject to taxation (exempted from taxation), not recognized as an object of taxation, transactions as the place of sale, which is not recognized as the territory of the Russian Federation, then it is convenient to indicate the transaction code in the directory Treaties without listing it in the directory Nomenclature. In the directory Treaties the operation code is selected in the "VAT" section.

An example of filling out a directory element Treaties shown in Fig. 7:

When conducting a document in accounting and tax accounting, it will accrue on the credit of the account 90.01.1 revenue, debit 62.01 calculate the debt and make the necessary entries in the registers.

Filling out a document Implementation and the result of its implementation are shown in Fig. 8:

Unlike the previous example, the document, when posted, will only make an entry in the accumulation register VAT-free transactions, since the checkbox Included in the register of supporting documents not enabled for this transaction code.

The above register entry is shown in Fig. 9:

At the end of the quarter, it is necessary to form a regulatory document . The document is formed last, after the completion of all other regulatory VAT operations. This is clearly seen in VAT Assistant.

Fragment Assistant for VAT accounting shown in Fig.10:

First, we will create a regulatory document VAT distribution. The document is completely filled out by pressing just one "Fill" button.

As we have already noted, the revenue subject to VAT for the quarter is 1,500,000 rubles, the revenue not subject to VAT is 500,000 rubles (200,000 rubles + 300,000 rubles).

Let for simplicity, the organization received only one invoice for the quarter, VAT on which is subject to distribution - a service was purchased in the amount of 118,000 rubles, including 18% VAT (18,000 rubles), the costs of which were included in general business (account 26) . Upon distribution, accordingly, the amount of 13,500 rubles refers to activities subject to VAT and will be deductible, and 4,500 rubles refers to activities not subject to VAT and will be taken into account in the cost of the purchased service in general business expenses.

When posting a document in accounting, it will make entries on the account 19.04 - write off the corresponding VAT amounts from the analytics Distributed for analytics Accepted for withdrawal and for analytics Included in cost. The amount of VAT to be included in the cost (4,500 rubles) will be debited from the credit of the account 19.04 to debit account 26 .

Regulatory document VAT distribution and the result of its implementation are shown in Fig. eleven:

The document, when held, will make an entry in the accumulation register VAT-free transactions without any analytics on the amount of VAT included in the price.

The register entry is shown in Fig. 12:

Create and fill out a regulatory document Formation of entries in section 7 of the VAT declaration.

The document is filled out on the basis of data from the accumulation register VAT-free transactions. Based on ledger entries with transaction code created by documents Implementation, lines of the document are formed. Based on an entry without an operation code created by a regulatory document VAT distribution, column 4 "Distributed VAT" is formed, while the amount of VAT is distributed over all lines in proportion to the amount of sales.

When posting, the document will write off the register entries VAT-free transactions(they did their job), sums the lines with the same operation code and generates the entries of the reverse accumulation register Entries in section 7 of the VAT return.

Regulatory document Formation of entries in section 7 of the VAT declaration and the result of its implementation are shown in Fig. 13:

Now it remains only to form and fill VAT declaration for the third quarter of 2017 and see how ours looks Section 7.

Column 1 indicates the transaction codes in accordance with Appendix No. 1 To The procedure for filling out the declaration.

When reflecting in column 1 transactions that are not subject to taxation (exempted from taxation), the taxpayer fills in the indicators in columns 2, 3 and 4 under the corresponding transaction codes.

When reflecting in column 1 transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, the taxpayer fills in the indicators in column 2 under the corresponding transaction codes. At the same time, the indicators in columns 3 and 4 are not filled in (a dash is put in the indicated columns).

Report Register to section 7 of the declaration is formed on the basis of information register entries Documents on non-taxable VAT transactions and is intended to form a register of documents confirming the VAT tax exemption in accordance with the Letter of the Federal Tax Service dated January 26, 2017 No. ED-4-15 / [email protected](Fig. 15).

Ekaterina Annenkova, an auditor certified by the Ministry of Finance of the Russian Federation, an expert in accounting and taxation of IA "Clerk.Ru". Photo by B. Maltsev IA Clerk.Ru

No later than April 21, 2014, in accordance with the requirements of the Tax Code of the Russian Federation, VAT taxpayers must submit tax return tax per 1 sq. 2014.

*According to paragraph 5 of article 174 of the Tax Code of the Russian Federation, the VAT return is submitted no later than the 20th day of the month following the expired tax period.

However, in accordance with paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation, in cases where the last day of the term falls on a day recognized in accordance with the legislation of the Russian Federation as a day off and (or) a non-working holiday, the expiration day of the term is the next business day following it.

The declaration is submitted to the IFTS at the place of registration as a taxpayer ( tax agent), organizations and individual entrepreneurs, who are responsible for:

taxpayers
and/or tax agents.

In accordance with Article 80 of the Tax Code of the Russian Federation, a tax return is a statement by a taxpayer:

about the objects of taxation,
about income received and expenses incurred,
about sources of income,
on the tax base, tax incentives,
about the calculated amount of tax,
and/or other data serving as the basis for the calculation and payment of tax.

The VAT return form and the procedure for filling it out were approved by the Order of the Ministry of Finance No. 104n dated 15.10.2009. In 2014, no changes were made to the declaration.

At the same time, according to the Letter of the Federal Tax Service of Russia dated October 17, 2013 No. No. ED-4-3 / 18585 "On filling out tax returns submitted to the tax authorities", from 01/01/2014 it is recommended to indicate OKTMO instead of OKATO:

“The Federal Tax Service informs that in order to ensure systematization and identification throughout the Russian Federation municipalities and included in them settlements The Ministry of Finance of the Russian Federation decided to switch from January 1, 2014 to the use of budget process instead of the currently used codes of the All-Russian classifier of objects of administrative-territorial division (hereinafter - OKATO) codes of the All-Russian classifier of territories of municipalities (hereinafter - OKTMO).

In this regard, when filling out tax returns, starting from 01/01/2014, until the approval of new forms of tax returns, it is recommended that taxpayers and tax agents indicate the OKTMO code in the "OKATO code" field.

The VAT declaration includes a title page and seven sections:

1 "The amount of tax payable to the budget (reimbursed from the budget), according to the taxpayer",
2 "The amount of tax payable to the budget, according to the data of the tax agent",
3 "Calculation of the amount of tax payable to the budget on transactions subject to tax rates provided for in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation", Appendix No. 1 to section 3 of the declaration "VAT amount to be restored and paid to the budget for the reporting year and previous reporting years”, Appendix No. 2 to section 3 of the declaration “Calculation of the amount of tax calculated on transactions for the sale of goods (works, services), transfer of property rights, and the amount of tax deductible by a foreign organization engaged in business activities in the territory the Russian Federation through its subdivisions (representative offices, branches)”,
4 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application tax rate 0 percent for which is documented”,
5 "Calculation of the amount tax deductions on transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which was previously documented (not confirmed)”,
6 "Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which is not documented",
7 “Transactions not subject to taxation (exempted from taxation); transactions that are not recognized as an object of taxation; transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation; as well as the amount of payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months.

The title page and section 1 of the declaration represent all taxpayers*.

Sections 2 - 7, as well as annexes to section 3 of the declaration, are included in the declaration submitted to the IFTS when taxpayers carry out relevant transactions.

*In the absence of operations to be reflected in the relevant sections and annexes to section 3 of the declaration in the manner prescribed by this paragraph, the declaration does not appear, the taxpayer submits a tax return in a simplified form.

If taxpayers during the tax period carry out only transactions:

not subject to taxation (exempted from taxation),
or transactions that are not recognized as an object of taxation,
as well as operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation,
or received payment, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is over six months, according to the list determined by the Government of the Russian Federation, and determine the moment of determination tax base in accordance with paragraph 13 of Article 167 of the Code,

they are filled with:

title page,
section 1,
section 7

declarations.

When filling out section 1 of the declaration in the lines of the specified section of the declaration dashes are put.

In our article, we will fill out Section 7 of the VAT return for the 1st quarter of 2014 for the company ROMASHKA LLC.

General requirements for the procedure for filling out the declaration

The tax return is submitted to the Federal Tax Service at the place of registration of the taxpayer according to the established formats in in electronic format, along with documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax return.

Note!

WITH 01.01.2014 entered into force new edition clause 5 of article 174 of the Tax Code of the Russian Federation, according to which taxpayers / tax agents obliged submit to the Federal Tax Service at the place of its registration the relevant tax declaration:

according to the established format V electronic form via telecommunication channels through an operator electronic document management (regardless of the number of employees).

Until 31.12.2013 when submitting declarations, the company was guided by clause 3 of article 80 of the Tax Code, according to which, if the average number employees did not exceed 100 people, reports could be submitted on paper.

We remind you that taxpayers have the right to submit documents in electronic form, which, in accordance with the Tax Code, must be attached to the tax return.

The date of submission of the declaration to the tax authority is the date of sending via telecommunication channels, fixed in the confirmation, when it is transmitted via telecommunication channels.

The tax authority is not entitled to refuse to accept the declaration. Upon receipt of the declaration via telecommunication channels, the IFTS is obliged to transfer to the taxpayer a receipt of acceptance in electronic form.

Each indicator of the declaration in the approved machine-oriented form corresponds to one field, consisting of a certain number of familiarity spaces. Each field contains only one indicator.

The exception is indicators whose values are a date, a proper fraction, or a decimal fraction. Correct or decimal fraction in the approved machine-specific form, there are two fields separated by either a "/" (slash) or a "." (dot) respectively. The first field corresponds to the numerator of the correct fraction (the integer part of the decimal fraction), the second - to the denominator of the correct fraction (the fractional part of the decimal fraction).

To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by a dot.

The pages of the declaration are consecutively numbered, starting with title page, regardless of the presence (absence) and the number of sections to be filled. The serial number of the page is put down in the field specified for numbering.

The page number indicator (“Page” field), which has three familiarity, is recorded as follows:

for the first page - "001";
for the thirty-third - "033";
and so on.

Filling in the fields of the declaration with the values of textual, numerical, code indicators is carried out from left to right, starting from the first (left) familiarity.

All values of cost indicators are indicated in full rubles. Indicator values less than 50 kopecks are discarded, and 50 kopecks or more are rounded up to the full ruble.

Procedure for completing Section 7 of the VAT return for the 1st quarter of 2014

Section 7 of the VAT return reflects transactions on a closed list, in accordance with the provisions of Chapter 21 of the Tax Code.

This section reflects the operations:

Not subject to taxation (exempted from taxation) in accordance with the provisions of Article 149 of the Tax Code of the Russian Federation.

Not recognized as an object of taxation in accordance with clause 2 of article 146 of the Tax Code of the Russian Federation.

For the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Article 148 of the Tax Code of the Russian Federation, clause 1 of Article 146 of the Tax Code of the Russian Federation.

In case of receipt of payment, partial payment against the forthcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months - on the basis of clause 13 of article 167 of the Tax Code of the Russian Federation, clause 1 of article 154 of the Tax Code of the Russian Federation.

Accordingly, if business transaction is not subject to VAT and does not fall under any of the above paragraphs, then indicate the amount of such a transaction in this section no need.

When filling out section 7 of the declaration, it is necessary to indicate the TIN and KPP of the taxpayer (tax agent) and serial number pages.

In column 1 on line 010 transaction codes are reflected in accordance with Appendix No. 1 to the Procedure for filling out the declaration.

When choosing operation codes reflected in column 1 on line 010 and not included Appendix No. 1 contains several letters from the Federal Tax Service of the Russian Federation agreed with the Ministry of Finance.

In accordance with Letter of the Federal Tax Service of the Russian Federation dated June 25, 2010 No. ШС-37-3 / [email protected]:

“Taking into account the need for taxpayers to reflect in section 7 of the declaration the transactions named in subparagraph 11 of paragraph 2 of Article 146 of the Code and transactions exempt from taxation by value added tax on the basis of international treaties, before making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect transaction data under the following codes:

1) by code 1010814 - operations specified in subparagraph 11 of paragraph 2 of Article 146 of the Code;

2) by code 1014001 - transactions for the sale of goods (works, services, property rights) that are not subject to taxation (exempted from taxation) by value added tax on the basis of international treaties of the Russian Federation (not specified in Article 149 of the Code, and also in relation to which the application of the tax rate is not provided 0 percent in accordance with the legislation of the Russian Federation on taxes and fees).

At the same time, we draw your attention to the fact that it is not a violation of the use by taxpayers until the moment of official establishment of the codes for the operations specified in subparagraph 11 of paragraph 2 of Article 146 of the Code and transactions for the sale of goods (works, services, property rights) that are not subject to taxation (exempted from taxation) by tax on value added on the basis of international treaties of the Russian Federation (not specified in Article 149 of the Code, and also in relation to which the application of a tax rate of 0 percent is not provided in accordance with the legislation of the Russian Federation on taxes and fees), other ways of codifying these transactions when they are reflected in section 7 of the declaration (for example, indicating the code 1010800 for operations provided for by subparagraph 11 of paragraph 2 of Article 146 of the Code and the code 1010200 for operations under international treaties Russian Federation).

Agreed with the Ministry of Finance of the Russian Federation (letter of the Ministry of Finance of Russia dated 06/09/2010 No. 03-07-15 / 74).

Letter of the Federal Tax Service of the Russian Federation of August 12, 2010 No. ShS-37-3 / [email protected]:

“Prior to making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect in section 7 of the declaration the operations provided for in subparagraph 23.1 of paragraph 3 of Article 149 of the Code, under the code 1010270 .

1010200 until the official establishment of the code 1010270 for the specified operation.

Letter of the Federal Tax Service of the Russian Federation of March 28, 2011 No. KE-4-3 / [email protected]:

12 paragraph 2 of Article 146 of the Code - under the code 1010815 ;
12.1 of paragraph 2 of Article 149 of the Code - under the code 1010241 .

At the same time, we would like to draw your attention to the fact that the use of the code by taxpayers is not a violation. 1010800 And 1010200 1010815 and code 1010241 for the specified operations.

In addition, Law No. 395-FZ amended the wording of subparagraph 11 of paragraph 2 of Article 149 of the Code.

In this regard, when carrying out the operations provided for by the above subparagraph as amended by Law 395-FZ, to reflect them in section 7 of the declaration, the code provided for in Appendix No. 1 to the Procedure is applied, namely:

code 1010242 - for operations provided for by subparagraph 11 of paragraph 2 of Article 149 of the Code.”

Letter of the Federal Tax Service of the Russian Federation dated November 21, 2011 No. ED-4-3 / [email protected]:

“Before making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect in section 7 of the declaration the operations provided for in subparagraph 27 of paragraph 2 of Article 149 of the Code - under the code 1010247 .

At the same time, we would like to draw your attention to the fact that the use of the code by taxpayers is not a violation. 1010200 until the official establishment, respectively, of the code 1010247 for the said transactions.

Letter of the Federal Tax Service of the Russian Federation dated November 21, 2011 No. ED-4-3 / [email protected]:

“Before making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect in section 7 of the declaration the operations provided for in subparagraph:

4.1 of paragraph 2 of Article 146 of the Code - under the code 1010816 ;
14.1 of paragraph 2 of Article 149 of the Code - under the code 1010249 ;
7.1 of paragraph 3 of Article 149 of the Code - under the code 1010250 ;
32 paragraph 3 of Article 149 of the Code - under the code 1010260 .

At the same time, we would like to draw your attention to the fact that the use of the code by taxpayers is not a violation. 1010800 And 1010200 until the official establishment, respectively, of the code 1010816 , code 1010249 , code 1010250 and code 1010260 for the specified operations.

In addition, Federal Laws No. 235-FZ, 239-FZ and 245-FZ amended the wording of subparagraph 5 of paragraph 2 of Article 146 of the Code, subparagraphs 3, 4, 5, 14, 15 and 20 of paragraph 2 of Article 149 of the Code and subparagraphs 2, 3, 12, 13 and 23.1 of paragraph 3 of Article 149 of the Code.

In this regard, when carrying out the operations provided for by the above subparagraphs as amended by Federal Laws 235-FZ, 239-FZ and 245-FZ, the codes provided for in Appendix No. 1 to the Procedure are used to reflect them in section 7 of the declaration, namely:

code 1010805 - for operations provided for by subparagraph 5 of paragraph 2 of Article 146 of the Code;
code 1010221 - for operations provided for by subparagraph 3 of paragraph 2 of Article 149 of the Code;
code 1010231 - for operations provided for by subparagraph 4 of paragraph 2 of Article 149 of the Code;
code 1010232 - for operations provided for by subparagraph 5 of paragraph 2 of Article 149 of the Code;
code 1010245 - for operations provided for by subparagraph 14 of paragraph 2 of Article 149 of the Code;
code 1010246 - for operations provided for by subparagraph 15 of paragraph 2 of Article 149 of the Code;
code 1010255
code 1010272 - for operations provided for by subparagraph 2 of paragraph 3 of Article 149 of the Code;
code 1010276 - for operations provided for by subparagraph 3 of paragraph 3 of Article 149 of the Code;
code 1010288 - for operations provided for by subparagraph 12 of paragraph 3 of Article 149 of the Code;
code 1010289 - for operations provided for by subparagraph 13 of paragraph 3 of Article 149 of the Code;
code 1010270 - for operations provided for by subparagraph 23.1 of paragraph 3 of Article 149 of the Code.”

Letter of the Federal Tax Service of Russia dated 04.06.2012 No. ED-4-3 / [email protected]:

“Before making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect in section 7 of the declaration the operations provided for in subparagraph:

4.2 of paragraph 2 of Article 146 of the Code - under the code 1010810 ;
8.1 of paragraph 2 of Article 146 of the Code - under the code 1010817 ;
17.1 of paragraph 2 of Article 149 of the Code - under the code 1010202 ;
17.2 of paragraph 2 of Article 149 of the Code - under the code 1010203 ;
33 paragraph 3 of Article 149 of the Code - under the code 1010222 ;
34 paragraph 3 of Article 149 of the Code - under the code 1010225 .

At the same time, we would like to draw your attention to the fact that the use of the code by taxpayers is not a violation. 1010800 And 1010200 until the official establishment, respectively, of the code 1010810 , code 1010817 , code 1010202 , code 1010203 , code 1010222 and code 1010225 for the specified operations.

In addition, Federal Laws No. 328-FZ of November 21, 2011, No. 305-FZ of November 7, 2011, and No. 330-FZ of November 21, 2011 amended the wording of subparagraph 8 of paragraph 2 of Article 146 of the Code and subparagraphs 20 and 23 of paragraph 2 of Article 149 of the Code.

In this regard, when carrying out the operations provided for by the above subparagraphs as amended by Federal Laws No. 328-FZ, No. 305-FZ and No. 330-FZ, the codes provided for in Appendix No. 1 to the Procedure are used to reflect them in section 7 of the declaration, namely:

code 1010808 - for operations provided for by subparagraph 8 of paragraph 2 of Article 146 of the Code;
code 1010255 - for operations provided for by subparagraph 20 of paragraph 2 of Article 149 of the Code;
code 1010268 - for operations provided for by subparagraph 23 of paragraph 2 of Article 149 of the Code.”

When reflecting in column 1 on line 010 operations that are not subject to taxation (exempted from taxation), the taxpayer fills in the indicators in columns 2, 3 and 4 on line 010 under the corresponding operation codes.

When reflected in column 1 on line 010 operations:

not recognized as an object of taxation in accordance with paragraph 2 of article 146 of the Tax Code of the Russian Federation,
as well as operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Articles 147, 148 of the Tax Code of the Russian Federation,

under the relevant transaction codes, the taxpayer fills in the indicators in column 2 on line 010. At the same time, the indicators in columns 3 and 4 on line 010 are not filled(the indicated columns are marked with a dash).

In column 2 on line 010 for each code of a transaction not subject to taxation and a transaction not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, shall be reflected:

the cost of goods (works, services) that are not recognized as an object of taxation in accordance with paragraph 2 of article 146 of the Tax Code of the Russian Federation;
the cost of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Articles 147, 148 of the Tax Code of the Russian Federation;
the cost of sold (transferred) goods (works, services) not subject to taxation (exempted from taxation) in accordance with Article 149 of the Tax Code of the Russian Federation, taking into account clause 2 of Article 156 of the Tax Code of the Russian Federation.

Column 3 on line 010 for each code of the transaction not subject to taxation shall reflect the cost of purchased goods (works, services) that are not taxable, namely:

the cost of purchased goods (works, services), the sale of which is not subject to taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
the cost of goods (works, services) purchased from taxpayers who apply the exemption from the taxpayer's obligations to pay tax in accordance with Article 145 of the Tax Code of the Russian Federation;
the cost of goods (works, services) purchased from persons non-taxpayers tax.

Column 4 on line 010 for each code of a transaction not subject to taxation shall reflect the amounts of tax presented upon the purchase of goods (works, services) or paid upon importation of goods into the customs territory of the Russian Federation, which are not deductible in accordance with clause 2 and Clause 5, Article 170 of the Tax Code of the Russian Federation.

Line 020 reflects the amount of payment received, partial payment against future deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months, according to list, approved by the Decree of the Government of the Russian Federation of 28.07.2006. No. 468.

In accordance with paragraph 13 of Article 167 of the Tax Code of the Russian Federation, upon receipt of payment, partial payment by the taxpayer - the manufacturer of goods (works, services), the IFTS shall submit simultaneously with the declaration:

Contract with the buyer (copy of the contract, certified by the signature of the head and chief accountant).

A document confirming the duration of the production cycle of goods (works, services) indicating:
their names,
production time,
name of the manufacturer,

issued to the specified taxpayer-manufacturer by the Ministry of Industry and Trade of Russia in accordance with the Order of the Ministry of Industry and Trade of Russia dated 07.06.2012 No. 750.

LLC "ROMASHKA" in the 1st quarter of 2014 fills in Section 7 of the VAT return in connection with the following operations:

Implementation land plot(not subject to VAT in accordance with subparagraph 6, paragraph 2, article 146 of the Tax Code of the Russian Federation) in the amount of 2,500,000 rubles.

In accordance with the procedure for filling out a VAT return, transactions that are not subject to taxation (exempted from taxation), transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, are reflected in section 7 of the VAT return. More recently, in release 3.0.51 of the program 1C: Accounting 8 edition 3.0, it became possible to automatically fill in this section of the declaration based on accounting data. This option can be used starting from the reporting for the second quarter of 2017. The innovation can be used by organizations that maintain separate VAT accounting by accounting methods.

In this article, we will consider what new objects and new details appeared in the program in connection with this, and what actions the accountant (user) should perform in the program 1C: Accounting 8 edition 3.0 to ensure automatic completion of the above section of the declaration.

Example

Organization "Dawn" applies general tax regime - accrual method and maintains separate VAT records in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation (TC RF).

In the third quarter of 2017, the organization had two VAT-free transactions.

Secondly, the organization repaired production equipment located on the territory of a foreign state. The cost of work, in accordance with the contract (No. 102), is 300,000 rubles without VAT.

The organization's revenue, subject to VAT at a rate of 18%, for the third quarter of 2017 is 1,500,000 rubles.

The VAT program settings that allow automatic filling are shown in Fig. 1:

Consider the first VAT-free operation.

In accordance with pp. 1 p. 2 art. 149 Tax Code of the Russian Federation, not subject to taxation (exempted from taxation) the sale on the territory of the Russian Federation of medical devices (medical products) of domestic and foreign production according to the list approved by the Government of the Russian Federation.

Directory shown in Fig. 2:

Nomenclature shown in Fig. 3:

Filling out a document Implementation and the result of its implementation are shown in Fig. 4:

In addition to entries in the usual (familiar to us) registers, the document, when executed, will make entries in two new registers.

Information register is designed to store the details of transaction documents (invoice, contract) and is used to form a register of documents confirming the VAT tax exemption.

Document movements Implementation for the above registers are shown in Fig. 5:

Consider the second VAT-free operation.

In accordance with pp. 2 p. 1.1 art. 148 Tax Code of the Russian Federation if the works are directly related to movable property located outside the territory of the Russian Federation (such works include, in particular, repairs), the territory of the Russian Federation is not recognized as the place of implementation of the works, and, therefore, they are not subject to taxation.

Directory Section 7 transaction codes for VAT shown in Fig. 6:

An example of filling out a directory element Treaties shown in Fig. 7:

Filling out a document Implementation and the result of its implementation are shown in Fig. 8:

The above register entry is shown in Fig. 9:

Fragment Assistant for VAT accounting shown in Fig.10:

First, we will create a regulatory document VAT distribution. The document is completely filled out by pressing just one "Fill" button.

As we have already noted, the revenue subject to VAT for the quarter is 1,500,000 rubles, the revenue not subject to VAT is 500,000 rubles (200,000 rubles + 300,000 rubles).

Regulatory document VAT distribution and the result of its implementation are shown in Fig. eleven:

The document, when held, will make an entry in the accumulation register VAT-free transactions without any analytics on the amount of VAT included in the price.

The register entry is shown in Fig. 12:

Create and fill out a regulatory document Formation of entries in section 7 of the VAT declaration.

Regulatory document Formation of entries in section 7 of the VAT declaration and the result of its implementation are shown in Fig. 13:

Now it remains only to form and fill VAT declaration for the third quarter of 2017 and see how ours looks Section 7.

Column 1 indicates the transaction codes in accordance with Appendix No. 1 To The procedure for filling out the declaration.

Completing section 7 of the VAT return is not mandatory for all taxpayers, but only in the case of non-taxable transactions. Consider what processes are meant; who exactly should form section 7 of the VAT return and in what order.

Who is required to complete section 7 of VAT

The general rules for filling out section 7 of the VAT return are regulated by the Federal Tax Service by order No. ММВ-7-3 / [email protected] dated October 29, 2014. Entering information into this section is necessary for those legal entities. persons who had the following preferential processes (operations) in the current tax period:

Not subject to taxation in terms of VAT according to the norms of Art. 149.
Not recognized as objects of taxation in terms of VAT according to the requirements of paragraph 3 of Art. 39, paragraph 2 of Art. 146.
Foreign operations with a place of sale outside the Russian Federation according to the norms of Art. 148, 147.
Prepayment for settlements for goods having long cycle production (over 6 months) under paragraph 13 of Art. 167.

Note! If the taxpayer performs non-taxable operations under Art. 149 and does not issue invoices, this fact does not exempt the company from the need to enter data in Section 7 for VAT - the codes are approved by Appendix No. 1 of the Report Formation Procedure.

The procedure for filling out section 7 of the VAT return

So, how to fill out section 7 of the VAT return? All information is taken from accounting and tax registers organizations. The submission format is electronic, regardless of the size of the company. For filling, the available operations are detailed according to the established codes. If there were several homogeneous transactions in the period, the information must be summed up.

How section 7 is filled in VAT - data reflection algorithm:

In gr. 1, the operation code for the implementation is entered.
In gr. 2, proceeds are paid according to the specified code from sales without tax.
In gr. 3 is entered the value attributable to the cost.
In gr. 4 the amount of tax is paid, which is not deductible.

Relevant gr. 3, 4 of section 7 of the VAT declaration are not always formed, but only when reflecting data on transactions in accordance with Art. 149 NK. If information is entered on other types of transactions (for example, on loans granted), dashes should be put in these columns.

Section 7 of the VAT return - codes:

Sale of land - 1010806.
Sale of medical products - 1010204.
Transportation of passengers - 1010235.
Renting out housing - 1010239.
Lawyer services - 1010291.
Issuance of loans - 1010292.
Assignment of claims - 1010258.
Sale of goods in the customs regime - 1010401.
Lease of municipal / state property - 1011703.
Real estate for own use - 1011802.

Important! From October 1, 2016, until the end of 2018, the Federal Tax Service of the Russian Federation exempted operations for the sale of waste paper from VAT (Letter No. SD-4-3/ [email protected] dated 12/14/16). Since the encoding is not officially approved, it is recommended to use the operation code "waste paper" in section 7 of the VAT at the value of 1010230 for sub. 31 p. 2 art. 149.

An example of filling out section 7 of the VAT return

Suppose a firm issued a loan on January 20, 2017 to another legal entity for a period until March 31, 2017 in the amount of 200,000 rubles. at 10% per annum. For the use of the accountant accrued interest:

For January - 657.53 rubles.
For February - 1534.25 rubles.
For March - 1698.63 rubles.

When entering data, you must specify the code 1010292. Information is generated in whole rubles, without kopecks. The loan was issued and repaid in one tax period, in connection with this, a declaration for 1 sq. 2017 by summing up the indicators for accrued interest.