An updated VAT return is a document by which the taxpayer informs the tax inspectorate that he independently discovered an error in the calculations, which led to an understatement of the tax amount, and made changes to the accounting data.
The clarification 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 adjustments to the submitted tax return independently upon detection of errors and inaccuracies for any reporting period. Let's look at how to make an updated VAT return; We will present the procedure for correcting errors in the form of an algorithm.
Errors can be corrected
If, while keeping records or conducting an audit, the taxpayer suddenly discovered that in accounting for VAT for previous reporting periods, and therefore in the already submitted tax return, he missed important information or made errors affecting 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 underestimation of the amount of VAT payable to the budget.
You do not need to submit an update if:
- you used an adjustment invoice (issued yourself or received from a counterparty);
- The Federal Tax Service discovered an error during the audit and assessed additional tax.
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.
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 pages of the primary report that the taxpayer previously sent to the Federal Tax Service. All other pages 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 them.
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 the page data is only available as part of the updated report.
Formation of sections
The primary report must have a title page and section 1. The remaining sections 2-12, as well as appendices to 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 them.
If a taxpayer is thinking about how to submit an update 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, the taxpayer can leave it blank. With it, 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 they 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 tax accounting documents, 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 the tax agent decides to clarify the information from sections 10 and 11 of the declaration, then the sign 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.
VAT taxpayers must submit a tax return each reporting period. But sometimes accountants make mistakes, so the reporting has to be clarified. Otherwise, the tax office will consider that the tax has not been fully paid. Therefore, it is necessary to clearly know how to correctly draw up an updated VAT return.
Accountant errors are often considered the main reason for filing an amended VAT return. A clarification declaration is created only when errors are identified independently. The tax officer enters all data into the taxpayer’s card.
The form and procedure are established by tax legislation; it cannot be drawn up arbitrarily. But the deadlines are not regulated, which means that it must be submitted immediately after identifying an error.
It is advisable to fill out the “clarification” during the reporting period. But it is quite possible to submit such a document after the expiration of the reporting period. It is important to know that you only need to submit new data, there is no need to repeat old ones.
Each case must be considered specifically, because a corrected error does not always require clarification of the declaration:
- There is a situation where a company has filed a return with an excessive amount of tax. In this case, the company has the right to file an adjustment return to reduce tax, or not to file anything at all. But then you won’t be able to simply make adjustments in the subsequent period.
- There is 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.
Get 267 video lessons on 1C for free:
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, by law, tax officials will have to complete the first audit, issue a document confirming its completion, and start a new one. All inaccuracies and errors that a tax officer identifies independently 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.
You will have to pay VAT if you found inaccuracies or errors in a previously submitted return that resulted in an understatement of the tax base and incomplete reporting to the budget. This procedure applies to both and At the same time, the latter are required to submit “clarifications” only for those taxpayers in respect of whom errors were discovered (clause 6 of Article 81 of the Tax Code of the Russian Federation).
If an error in a tax return led to an excessive payment of tax, that is, an overpayment, the organization has the right to submit an updated VAT return to reduce the tax for the period in which the error was made, or not to take any measures at all to correct the error (paragraph 3, paragraph. 1 article 54 and paragraph 2 paragraph 1 article 81 of the Tax Code of the Russian Federation). It will not be possible to not submit an updated VAT return for the reduction, but to include the adjustments in the current period. This possibility is not provided for in Chapter 21 of the Tax Code of the Russian Federation, which deals with value added tax. And it is incorrect to apply the relevant provisions of Article 54 of the Tax Code of the Russian Federation on recount in this case. Attention: this rule does not apply to a situation where the organization did not deduct VAT in the period when all the conditions for this were met. The fact is that applying a tax deduction in later periods is possible and this is not a mistake. Namely, the deduction can be used within three years from the moment when the purchased goods (work, services) were registered (subclause 1.1 of Article 172 of the Tax Code of the Russian Federation). That is, the “late” deduction is simply reflected in the current declaration. In this case, there is no need to submit an updated report.
If an error in the declaration does not in any way affect the amount of tax payable to the budget (for example, invoice numbers are incorrectly indicated in section 8 or 9), there is no need to submit an “adjustment”. Just be prepared to give explanations (clause 3 of Article 88 of the Tax Code of the Russian Federation).
Let us note that it is important in each specific case to carefully understand whether it is actually necessary to submit a corrective. Perhaps you think that you made a mistake and need to make corrections, but in reality this is not the case. For example, many people ask whether it is necessary to submit a “clarification” if the VAT return in Section 7 did not reflect the interest accrued on the balance of funds in the organization’s current account. So, receiving interest cannot be considered either as an operation subject to VAT, nor as an operation that is not subject to taxation. Simply, Chapter 21 of the Tax Code of the Russian Federation does not regulate such relations. Therefore, there is no need to reflect such amounts in section 7 of the VAT return. But operations for providing cash loans, including interest on them, not subject to VAT, are indicated in section 7 (subclause 15, clause 3, article 149 of the Tax Code of the Russian Federation).
How to submit an updated tax return
You need to submit updated tax returns as soon as you independently identify errors in your reporting. There are no specific calendar dates for their submission.
If an error is identified as a result of a tax audit (the tax is additionally assessed (reduced) by the tax inspectorate), there is no need to submit updated declarations (clause 1 of Article 81 of the Tax Code of the Russian Federation). The amounts of arrears (overpayments) identified as a result of a tax audit are recorded in the audit materials (Articles 100, 101 of the Tax Code of the Russian Federation). Based on its results, based on these materials, the tax office will independently reflect the required amounts in the personal account card of your organization. Therefore, if an organization submits an updated declaration, this will lead to duplication of indicators in the tax inspectorate’s records.
The updated declaration is submitted to the Federal Tax Service in the same ways as the primary one. The Tax Code does not contain any exceptions in this regard. That is, as a general rule, “clarifications” must be submitted in electronic form (clause 5 of Article 174 of the Tax Code of the Russian Federation).
We talked about the form on which to submit the declaration in a separate article. This will be an independent declaration, and not an appendix to an already submitted document. You must immediately enter the correct data into the updated form, as if you were entering it for the first time. The difference between the old and corrected indicators is not intended to be reflected in the declaration.
On the title page of the “adjustments” the serial number of the adjustment is indicated, because the Tax Code does not limit the number of updated returns submitted in one tax period. And it may be necessary to correct errors in a previously submitted declaration in stages. That is, you will have to consistently issue several “clarifications” for the same tax period. That’s why the “clarifications” are numbered. The numbering of adjustments is 1, 2, etc. for each quarter of the year. So, if you submit “clarifications,” for example, for the 2nd and 3rd quarters of 2015, then the 2nd quarter will have its own numbering, and the 3rd quarter will have its own.
An important point: a covering letter should be attached to the updated declaration, explaining the reason why corrective reporting is being submitted (Article 88 of the Tax Code of the Russian Federation). The form of such a document has not been officially approved. Therefore, it can be compiled in any form. It is advisable to indicate the extent of the error in the cover letter.
If, based on the results of the updated calculation, the organization must pay additional tax, also attach copies of payment slips for the transfer of tax arrears and for late payment. The amount of arrears for taxes and penalties is transferred in separate payment documents, since different BCCs are established for taxes, penalties and penalties.
If you are registered or, as a result of the “clarification”, there is an overpayment, then submit an application for a refund (offset) of the overpaid amount of tax. In any case, the debt must be repaid before corrections are provided.
How to calculate penalties for an updated declaration
Penalties need to be calculated only in case of tax arrears. The amount of the penalty is equal to 1/300 of the refinancing rate of the unpaid tax amount for each day of late payment. In this case, do not include the day of actual tax payment (offset, etc.) in the period of delay. The fact is that on the day of presentation to the bank (on the day of offset, etc.), the tax debt is considered repaid (clause 3 of article 45, clauses 3 and 4 of article 75 of the Tax Code of the Russian Federation).
Please note: to calculate the penalty, you need to take the refinancing rate that was in effect during the period of delay (paragraph 2, paragraph 4, article 75 of the Tax Code of the Russian Federation).
How tax authorities check updated declarations
In relation to the updated declaration, as well as the initial one, a desk audit is carried out. The period for conducting a desk audit is counted from the day following the day the tax return is received by the inspectorate (clause 2 of article 88, clause 2 of article 6.1 of the Tax Code of the Russian Federation).
If, during a desk audit of a declaration, an organization submits a clarification on the same declaration, then the inspectorate ceases all actions regarding the initial desk audit and begins a desk audit of the clarification (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Thus, on the day the clarification is submitted, the period for the desk audit of the initial declaration ends. And from the next day the countdown begins for a new three-month period for holding a “camera meeting” based on the clarification presented.
During a desk audit, tax officials may require written explanations from you. It is recommended to submit them on a form developed. A sample document is given in letter No. AS-4-2/12705 dated July 16, 2013. To the explanations, the organization has the right to attach extracts from tax and accounting registers, as well as other supporting documents at its discretion (clause 4 of Article 88 of the Tax Code of the Russian Federation). In particular, when conducting a desk audit based on an updated declaration, in which the amount of tax is reduced compared to the previously submitted declaration, inspectors have the right to demand, within five days, the necessary explanations justifying the change in the relevant indicators of the declaration (paragraph 2, paragraph 3, article 88 of the Tax Code RF).
As a general rule, the organization is not obliged to provide additional documents required by the inspection for explanations. Such a demand from the inspectorate is unlawful. As a general rule, when conducting a desk audit, the tax office cannot require additional information and documents (Clause 7, Article 88 of the Tax Code of the Russian Federation). Exceptions to this rule are clearly defined in the Tax Code.
We will list when and what documents need to be submitted for the “camera” of the updated VAT return. So, if an organization has filed a VAT return with the amount of tax to be reimbursed, then the inspectorate has the right to require documents confirming the correct application of tax deductions (clause 8 of Article 88 of the Tax Code of the Russian Federation). These can be invoices, purchase books, sales books and primary documents: invoices, acts of acceptance and delivery of work (services), contracts with counterparties, payment documents for the payment of VAT amounts. However, if an organization declares deductions, the amount of which does not exceed the tax, as is usually the case, inspectors have no right to demand primary documents (clause 25 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).
What does filing an updated VAT return entail?
Before submitting an updated VAT return, evaluate the feasibility of such reporting. After all, “clarification” can lead to negative consequences. Namely, an on-site tax audit of the period for which the updated reporting was submitted. This is possible even if more than three years have passed since the error was discovered (paragraph 3, paragraph 4, article 89 of the Tax Code of the Russian Federation). At the same time, the inspectorate has the right to check any taxes for a given period, regardless of the fact that corrections are submitted only for VAT. Based on the results of such an inspection, inspectors, having identified violations, will assess additional taxes and penalties. The inspectors will only not be able to fine the taxpayer, since the mistake was made more than three years ago (Article 113 of the Tax Code of the Russian Federation).
When will “clarification” save you from fines?
If you submit an updated tax return with additional tax after the start of the desk audit of the primary reporting, but before its completion, that is, during the desk audit, then you will avoid penalties. An organization is also exempt if an updated declaration is submitted before the tax payment deadline. Or if the updated declaration is submitted after the deadline for paying the tax, but the organization transferred the missing amount of tax and penalties to the budget (clauses 3 and 4 of Article 81 of the Tax Code of the Russian Federation).
An updated VAT return must be submitted when errors are identified that lead to an understatement of the tax or an overestimation of its amount accrued for reimbursement. Filing an updated VAT return in other cases is the right of the taxpayer, and not his obligation. We'll tell you how to make and submit a clarification.
Submitting an updated or corrective VAT return to the Federal Tax Service allows the taxpayer to correct errors made in the previously submitted version of this document. If an understatement of the accrued tax amount is detected, filing an updated VAT return is mandatory (Clause 1, Article 81 of the Tax Code of the Russian Federation). The legislation does not oblige the VAT return to be adjusted, in which the amount of tax was overestimated, but the taxpayer is interested in it himself.
The tax inspectorate, when conducting a desk audit initiated due to the filing of an updated VAT return that reduces the amount of tax payable, has the right to request an explanation from the taxpayer (clause 3 of Article 88 of the Tax Code of the Russian Federation). The explanations (or calculation) must contain the justification for the changes made to the updated VAT return, and the taxpayer must provide them within 5 days after receiving such a request.
If an adjustment VAT return is submitted 2 years after the end of the reporting period in order to make corrections, then in accordance with clause 8.3 of Art. 88 of the Tax Code of the Russian Federation, the tax office may request from the taxpayer not only explanations on the updated VAT return, but also primary documents and analytical registers.
Filing an updated VAT return, as a rule, entails a request for clarification (or, conversely, the update itself serves as a response to the tax authorities’ request). Since 2017, the Federal Tax Service Inspectorate has accepted such explanations only in electronic form (clause 3 of Article 88 of the Tax Code of the Russian Federation). Therefore, the established electronic format of such a submission can also serve as a model for an explanation of the updated VAT return, drawn up voluntarily and submitted at the initiative of the taxpayer simultaneously with the updated return.
Read about the consequences of submitting explanations in non-electronic form in the material “VAT clarifications are accepted only in electronic form” .
How to correct a VAT return? How to make an adjustment VAT return? If the question arises of how to make a VAT declaration that clarifies the values already filed, then the answer is simple: you need to draw up a new declaration with the correct amounts. How to fill out an updated VAT return? It is necessary to enter all the values into it completely, and not display only the difference between the incorrectly submitted ones and the correct ones. Thus, a sample of an updated VAT declaration is a regular declaration, only containing the correct (updated in comparison with the previously submitted document) numbers.
As for tax agents, in the clarification they display information only for those taxpayers for whom errors were discovered.
A sign of an updated document is a special code (adjustment number), which must be indicated on the title page in a separate field in the VAT return. The correction number corresponds to the serial number of the clarification submitted for the tax period in which the errors were discovered.
Another point that distinguishes the updated VAT return is the indication of relevance in sections 8 and 9. The relevance code in the updated VAT return has 2 meanings (clauses 46.2, 48.2 of the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@):
- 0 - if in the original version of the declaration sections 8, 9 were not filled out or changes are made to them;
- 1 - if these sections do not require data correction.
Making changes requires filling out appendices to sections 8, 9. The design features of these sections and appendices to them are described in the letter of the Federal Tax Service of Russia dated March 21, 2016 No. SD-4-3/4581@.
Read about common errors in filling out the declaration in the article “Tax officials generalize mistakes: check your VAT return” .
IMPORTANT! The updated declaration is filled out on the form that was in force during the period for which changes are made (clause 5 of Article 81 of the Tax Code of the Russian Federation). It should also be taken into account when submitting a clarification, by which it will be possible to judge the overpayment of tax, that the tax office reimburses the overpaid amount of tax (or makes a credit) only if three years have not yet passed from the date of payment of the “excess” tax (clause 7 Article 78 of the Tax Code of the Russian Federation).
You can submit an update to receive a VAT deduction within 3 years after goods (work, services, property rights) are registered or imported into the territory of Russia (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).
If clarifications are submitted for the period in which a single (simplified) declaration form was submitted, you should submit the usual (full) declaration form, but indicate on it that this is a clarification. This is done if taxable transactions are indicated for which information about their absence was previously provided (in the reporting period). This norm was clarified by the Russian Ministry of Finance in its letter dated October 8, 2012 No. 03-02-07-1-243.
If the taxpayer has changed the registration address and switched to service in another Federal Tax Service, then the clarification is submitted to the new tax office, but the form itself indicates the OKTMO (OKATO) code of the previous territorial tax service (letter of the Federal Tax Service of the Russian Federation for Moscow dated October 30, 2008 No. 20-12 /101962).
Procedure for submitting an update in 2019
How to submit an updated VAT return? Are there deadlines for filing an updated VAT return? Currently, taxpayers are required to file tax returns electronically. In accordance with paragraph 5 of Art. 174 of the Tax Code of the Russian Federation, declarations submitted on paper instead of the mandatory electronic format are considered unfiled.
These rules also apply to updated declarations (letter of the Federal Tax Service of Russia dated March 20, 2015 No. GD-4-3/4440@). Therefore, in 2019 they are also submitted in electronic format.
But there are no specific deadlines for submitting clarifications. In this case, it is better to submit it immediately after independently identifying the error, since detection of this error by the tax authority can lead to a fine.
Consequences of submitting a clarification
If an update is submitted during the period when the deadline for filing the reporting declaration has not yet expired, then it is considered not updated, but submitted on time (clause 2 of Article 81 of the Tax Code of the Russian Federation). If a clarifying return is submitted after the end of the period allotted for filing the report, but before the end of the tax payment, then the taxpayer can avoid liability if this error was not discovered earlier by the tax authority.
You can avoid being held accountable when submitting an update after the end of the tax payment period if:
- before filing such an amended declaration, the arrears of tax and penalties on the amended VAT declaration were paid;
- the tax authority did not detect this error if an audit was carried out before the clarification was submitted.
A payment order for additional payment of VAT on an updated declaration is drawn up in the usual form, indicating in it the period for which the additional payment is made and the type of payment corresponding to the repayment of the debt (ZD instead of TP).
If an updated declaration is submitted at the time of a desk audit of the previous declaration, then the tax office must stop the ongoing audit (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Now a desk audit can begin after the clarification has been submitted.
Read about whether violation of the deadline for a desk inspection by the inspectorate may have consequences in the following publications:
- “How to punish a tax inspector for violating audit deadlines”;
- “The inspection delayed the camera room. Is there a chance to reverse the decision? .
If an amendment is submitted and the arrears are paid, but the penalty is not paid, a fine is imposed on the taxpayer (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10).
The tax inspectorate may schedule a second on-site inspection when the taxpayer submits an updated return that reduces the amount of VAT, after completing the previous on-site inspection and drawing up a report on its results (subclause 2, paragraph 10, article 89 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 21, 2009 No. 03 -02-07/2-209 and Resolution of the Presidium of the Supreme Arbitration Court dated March 16, 2010 No. 8163/09).
In relation to taxpayers whose control is carried out in the form of tax monitoring, when they submit an updated declaration with a reduction in the amount of tax payable, an on-site inspection may also be assigned (subclause 4, clause 5.1, article 89 of the Tax Code of the Russian Federation).
Read about how an on-site inspection is carried out in the material “Procedure for conducting an on-site tax audit (nuances)” .
Results
The taxpayer submits an amended return if errors are discovered after the end of the tax period that lead to a decrease/increase in the tax amount. The update is drawn up on the form that was in effect in the adjusted period and submitted to the Federal Tax Service in electronic format. If, as a result of correcting an error, a tax arrear has arisen, it must be repaid along with the payment of a penalty until the time of filing the updated declaration. And if, when submitting a clarification, an overpayment of tax occurs, the possibility of an on-site audit on it cannot be ruled out. Since 2017, a letter to an updated VAT return (explanation) can only be submitted electronically in the established format.
What is an updated VAT return? The answer to this question can be short - this is a report that reflects adjustments to already submitted reports. These can be either mistakes made by accountants or corrections due to the fault of careless employees.
If an error was discovered in the declaration submitted for the first time, an adjustment must be made. It can go either to increase or decrease taxes. The previous period has already been closed, and it is necessary to reflect the accuracy of the information, which is why they create that same updated declaration. That is, it is created for the following reasons:
- Accountant technical errors.
- Negligence of employees when submitting the initial declaration.
- Adjustments resulting from poor quality product or work.
Detailed information about the adjustment can be seen in the video from the School of Accountants:
How to submit an amended return
If an error has been identified that directly affects the amount of taxes, you must create an adjustment VAT return . It does not display the correct data that has already been submitted. The new document reflects only tax discrepancies.
If the error indicates an understatement of tax at the time when the payer submitted and paid the increased rate, then the declarant retains the right to decide whether he will generate a new document with an adjustment or leave it as is.
Having submitted an updated VAT return, you need to be prepared that the tax office may conduct a desk audit. Sometimes the authority may call you to the inspection, or the inspector himself will come and check all the documents. If, as a result of an audit, tax authorities identify discrepancies in the data, this threatens with large fines depending on the economic activity of the payer.
Declarations under the new legislation since 2015 are submitted only electronically. Paper media is a thing of the past.
To submit a declaration you must:
- Purchase an EDS key from certification centers.
- Install the necessary software on your computer.
- Install Crypto-Pro.
- Install Crypto-Arm.
Generate an updated declaration. Archive it using Crypto-Arm. Sign with an electronic signature key. And send it to the tax office. Wait for an email response confirming acceptance of the declaration. If there are no errors, the unified tax portal program will send this type of letter:
A covering letter should be attached to the updated declaration, where you need to explain the reason for the change in the amounts in the declaration. Example letter:
When is the VAT update submitted?
A declaration with updated data is submitted on the basis of the Tax Code of the Russian Federation. The form and procedure for adjusting VAT are provided for by tax codes. If an error is detected in any period, you can draw up a declaration and send it to the tax authorities. This is especially important if an error was discovered that resulted in a reduction in the tax rate and, accordingly, less tax payment.
The deadline for filing an adjustment VAT return is not regulated. It is recommended to submit a report immediately after finding an error.
Any inspector, during a desk audit, will identify these errors and impose such a fine that you will no longer want to hide the information.
In general, the following can be highlighted: an updated declaration is submitted in any. Then when an error is detected. Regardless .
Filling out an updated declaration
The procedure for filling out the clarification is also prescribed by law in the Tax Code, and the filling form has been approved. Let's look at an example:
Sections “8”, “9”, “10”, “ ”, “12” and the annexes of the declaration have a special field “sign of relevance”, which can be filled in with the value “1”.
- 8, 9 – data about the generated invoice is filled in.
- 10, – fill out.
- 12 – for persons who are not VAT payers, but provide invoices to clients.
| Actions | Section 8 | appendix to section 8 | Section 9 |
| The declaration did not include the sale of goods | 1 | 1 | |
| Incorrectly calculated VAT payable | 1 | 1 | |
| Change of VAT deduction | 1 | 0 | 1 |
| Changes to VAT deductions and refunds | 1 | 0 | 1 |
What errors do not affect the tax amount?
If any erroneous data is discovered that does not affect the amount of tax payable, the declarant may not generate an updated VAT return. There is a tax provision that contains errors that do not affect the amount of tax, but you still need to submit clarification for which.
