The next tax period for VAT is coming to an end. In order for the reporting campaign not to become stressful, it is necessary to keep regular and correct records and use the program's capabilities as efficiently as possible. About what measures need to be taken in advance so that the process of generating a declaration in the program "1C: Accounting 8" ed. 3.0 did not take much time, and the data in the reporting was correct, read in the material of 1C experts.
VAT accounting in the program "1C: Accounting 8" is carried out daily - entries in the books of purchases and sales are formed when entering invoices. But for the correct formation of books of purchases, sales and declarations, it is necessary to check the entered data, perform routine operations, create books of purchases and sales and check VAT accounting. You need to do this in the following sequence.
Stage 1. Check the correctness of the entered data and the availability of documents
All originals of primary documents received by the accounting department must be verified with the data already entered into the 1C: Accounting 8 database. This applies to all documents - for receipt, for disposal, paperwork for payment and other operations. Let's take a closer look at the areas of accounting, what you need to pay attention to.
Bank and cashier. Introducing banking documents, track the correctness of the VAT indication in the appropriate column. This is necessary to generate advance invoices, since they are generated automatically in the program. If VAT is not indicated in the document Receipt to the current account, then an invoice for advances received will not be automatically generated. At the same time, you need to pay attention when entering a document. Checkout.
Receipt of goods, works and services. Document Receipt of goods and services you need to pay attention to the filling of the columns % VAT, VAT. If the VAT amount is entered incorrectly, the program will not be able to correctly account for the input VAT on this receipt. In addition, it is important to register the invoice received from the supplier. The program will not include an unregistered invoice in the purchase book and will not generate accounting records deducting the input VAT on this purchase.
To register an invoice for goods, works and services received, you must specify its number in the field Invoice No. and the date in the field from, then press the button Register. As a result, a document will be created and automatically posted. Invoice received.
Realization of goods, works and services. When entering a document Sale of goods and services pay attention to the columns % VAT And VAT, as well as the formation of an invoice based on it. If these columns are filled in incorrectly, the program will not be able to correctly calculate VAT payable to the budget on this document. Similar to document P withdrawal of goods and services you need to register an invoice. If this is not done, the program will take this operation into account when generating entries for the sales book, but the number and date of the primary document will be indicated in the sales book. This is not a violation of the procedure for issuing invoices, if goods (works, services) are sold, property rights persons who are not VAT taxpayers, and taxpayers exempted from the performance of taxpayer duties, by written consent of the parties to the transaction.
Learn more about processing transactions write-off of goods and materials, commissioning of fixed assets and intangible assets, read the section in IS 1C: ITS "VAT Reporting" at the link.
How to check the correctness of the entered documents? There are two ways to do this:
- Every primary document on hard copy check with each electronic document in the database. The method is laborious, not suitable for companies with a large number of operations, but allows you to achieve the greatest reliability;
- Create a register of documents entered into the database and check their basic details. Using the registry, you can check only the basic details (name of the counterparty, date, amount, document number), but this saves time. You can create a register of entered documents in the database using the command Display a list in any of the document journals.
Availability of invoices for receipt documents. The next step in preparing for the preparation of the VAT return is to check the availability of invoices against receipt documents. For this check, Report on the presence of invoices presented by the seller(chapter Reports - Accounting Analysis: Availability of invoices). The report allows you to get information about the availability of incoming invoices registered by the documents specified in the report settings. If the list of documents is not filled, then the presence of invoices for all documents to which they must be attached is checked.
If the report shows missing or unposted invoices, correct the error. Corrections to documents can be made directly from this report. To do this, double-click on the document of interest, as a result of which the document form will open. After making corrections, the document must be re-posted, and then the report must be generated again.
Stage 2. Regulatory transactions for VAT accounting
In 1C: Accounting 8, entries in the books of purchases and sales are generated when conducting "normal" accounting documents - an invoice issued, an invoice received, etc. But these operations are not enough - in the end tax period you need to carry out regulatory documents for VAT accounting. Regulatory documents for VAT accounting are created when performing regulatory operations for VAT accounting from the journal Regulatory VAT operations(menu Operations - VAT Regulatory Operations or from the form VAT Accounting Assistant(menu Purchasing - Keeping a Purchase Book - VAT Accounting Assistant or menu Sale – Sales Bookkeeping - VAT Accounting Assistant).
VAT Accounting Assistant is a service tool of the program that allows you to perform routine VAT accounting operations, as well as generate a purchase book, a sales book and a VAT declaration (Fig. 1).
The assistant analyzes the status of VAT accounting registers and determines the scope of routine operations. All scheduled operations are displayed in the order in which they should be performed. The current scheduled operation is marked with an arrow. Each scheduled operation is marked with an icon according to its current state:
- Surgery is not required;
- Operation required, not completed- in the current period, the corresponding document required to close the period for VAT has not been created;
- Operation completed, valid– the required document has been created and filled out correctly;
- Operation performed but not relevant– the required document has been created, but it may need to be refilled and posted.
Consider the appointment of some regulatory operations for VAT accounting.
Distribution of VAT on indirect costs. This operation allocates input VAT to purchased goods, works and services, the costs of which cannot be unequivocally attributed to a certain type of operation. When an operation is performed, a document is created Distribution of VAT on indirect costs. Based on the data in this document, the amount of input VAT on indirect costs distributed by specific types of activity, based on the share of revenue of a particular type of activity in total revenue.
The document can be filled in automatically.
scheduled operation Confirmation of VAT payment to the budget is performed to deduct the input VAT paid on the import of goods from the member countries of the Customs Union.
When an operation is performed, a document is created Confirmation of VAT payment to the budget. The document is filled in automatically according to the documents Application for the importation of goods. For auto-completion, the documents of applications for the import of goods must be entered before the execution of the scheduled operation.
When conducting a document Confirmation of VAT payment to the budget VAT paid to the tax authority when importing from member countries of the Customs Union will be deductible and a purchase book entry will be generated for the amount of the deduction.
More about all routine operations for VAT, see the subsection " VAT reporting» section " Reporting».
Stage 3. Generate books of sales and purchases
To prepare a VAT return, you must, firstly, create books of purchases and sales, and then check that they are filled out correctly.
The sales book in the program is generated using the report of the same name Sales book (section Reports - VAT reports: Sales book). In the report form, you need to specify the period for compiling the sales book and click on the button Form.
The formation of the purchase book in the program is carried out similarly using the report Book of purchases(chapter Reports - VAT Reports: Purchase Book). In the report form, you need to specify the period for compiling the purchase book and click on the button Form.
If the account in information base is conducted for several organizations, then in the forms you need to select the organization for which the sales book is compiled. By default, the organization from the directory is indicated Organizations with sign Main.
You can check the correctness of filling in the books of purchases and sales using the report Condition Analysis tax accounting By VAT (section Reports – Accounting Analysis: VAT Accounting Analysis). The report reflects the amounts of accruals and deductions of VAT by types business transactions in general and with breakdowns by types of operations. To generate a report, you must specify the period to be checked in the field Period, select an organization and click on the button Form. By default, an organization from the directory is selected Organizations with sign Main. If the infobase records only one organization, the organization field is not displayed in the report form.
Each block of the report contains two indicators (Fig. 2): on a beige background - VAT calculated in the program; on a gray background - VAT not calculated in the program, i.e. potentially containing an error in the calculation of VAT. To view the indicator and check the calculation, you can double-click on the amount of each block.
Step 4. Check the status of VAT accounting
You can check the correctness of filling in the books of purchases and sales in another way - by processing Express check of accounting. Processing will allow (section Reports - Accounting Analysis: Express Check) to test:
- performance general provisions accounting policy;
- state accounting;
- correct conduct cash transactions;
- the correctness of the reflection of operations related to the maintenance of the sales book;
- the correctness of the reflection of operations related to the maintenance of the purchase book.
To run validation on a form you need to select a period in the field Period from... to... and organization, then click on the button Show settings and use the checkboxes to mark the sections to be checked. By default, the check is performed on all sections and the entire list of checks.
There are two blocks in the express check - checking the maintenance of the sales ledger and checking the maintenance of the purchase ledger.
Sales ledger check
On fig. 3 shows section checks Keeping a sales ledger for value added tax.
Express check of accounting solves the following problems.
Checking the numbering history of invoices. In accordance with Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, invoices must be numbered in chronological order. The check controls the chronology and reports the facts of violations in the chronology or gaps in the numbering of invoices.
Timeliness of issuing invoices according to sales documents. According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, invoices for the sale of goods (works, services) are issued no later than five calendar days, counting from the date of shipment of the goods (performance of work, provision of services). Validation controls the fulfillment of this requirement.
Completeness of issuing invoices according to sales documents. The VAT accounting methodology implemented in the program provides that for organizations that are VAT payers, each posted sales document must be accompanied by a posted document. Invoice issued. This check controls the deviation from the method.
Checking the formation of advance invoices in the presence of advances received. Taxpayers are required to issue and register invoices in the sales book not only for sales transactions, but also in case of receiving full or partial prepayment for the upcoming sale. The check checks to see if all advance receipts have been invoiced.
Section VAT reporting Reporting.
You can get information about the error by clicking on the plus sign to the left of the check name. For each check, its result is deciphered, possible causes of the error, recommendations for correction, and a detailed error report is provided.
Purchase Book Maintenance Check
The purchase ledger maintenance check covers the following issues.
Completeness of receipt of invoices according to receipt documents. The methodology for accounting for incoming VAT in 1C: Accounting 8 provides that each receipt document must be accompanied by a supplier invoice. This check controls the deviation from the method.
Availability of document VAT distribution. If the taxpayer in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation must keep separate VAT records, it is necessary to set parameters in the accounting policy to support separate accounting. The check consists in the fact that if in the tax period the taxpayer (who indicated support for separate accounting in the accounting policy parameters) carried out sales operations, then the presence of posted documents is checked Distribution of VAT.
Correctness of VAT distribution. The report checks if the distribution is correct. The amount of input VAT to be distributed by received goods (works, services) for the tax period (receipt according to the register Separate VAT accounting), must be equal to the amount of VAT distributed between the types of activities (expense according to the register Separate VAT accounting). If this equality is not maintained and at the end of the tax period in the register Separate VAT accounting there is a remainder ( Main menu - All functions - Reports: Universal report - register Separate VAT accounting), the system reports an error.
Availability of document Formation of purchase book entries. Entries for the purchase book in "1C: Accounting 8" can be entered using a document Formation of purchase book entries. The check controls the availability of posted documents of this type in the corresponding tax period.
To perform checks on the maintenance of the purchase book, you must click on the button Run a check. The results are presented in the form of a report that reports the number of checks performed and errors found (Fig. 6).
For more information about the tasks that an express check solves, see the "VAT reporting" subsection of the "Reporting" section .
A written application on behalf of a business entity, which discloses information on the amount of income received by him as a result of management, is identified as a tax return. The document is compiled according to the data relevant at the end of the reporting time period. It should contain information about individual tax nuances entrepreneur, such as the sources of profits and the applied the tax base subject to current benefits. The inclusion in the report of information on the costs of ensuring the functioning of the organization will allow you to adjust the initial data used to calculate the tax.
Completing a VAT return
General information
The tax return is the basis for payment tax liabilities. The report is compiled by all business entities that are taxpayers under the VAT scheme. It is submitted for consideration to representatives of the authorized bodies in order to compare the information in the document with the data of the financial transactions carried out, as well as to control the correctness of the calculations.
Regulatory sources regulate the absence of the need to provide a tax report in the event that a business entity applies special tax regimes that imply exemption from taxes obligatory for other entrepreneurs. If during the reporting period financial and economic activities were not implemented or there are no taxable objects, then the business representative has the right to file a declaration drawn up in a simplified form.
Report structure
The structure of the report affects the completion of the VAT return. The step-by-step instruction of the procedure takes into account the sequential design of the twelve sections of the document. The first section shows total amount tax, calculated on the basis of data from other sections of the document. In the third part of the declaration, 10 and 18 percent are substantiated by calculation tax contributions, and indicate the amount of the deductions. Other sections are filled out only if there is an appropriate reason.
How to apply
The VAT return is filed in in electronic format through the system of providing tax and accounting information. The option is implemented with the help of an electronic document management operator. It is necessary to draw up a service agreement with it, on the basis of which an electronic qualified signature will be provided to the client.
Rules for filing a declaration
The date of submission of the reporting is the day of its sending, on which the tax agent receives confirmation of the fact. After the desk audit, the sender of the declaration receives a receipt indicating acceptance of the report or notification of its rejection for certain reasons. If the report was not accepted, then responsible person business entity, it is necessary to correct it and send it again.
If the reason untimely submission reporting are technical failures in the operator's service, then the financial responsibility for the violation rests with the operator, provided that the entrepreneur can confirm the fact of a technical failure and the absence of accounting fault.
Reporting in paper form is allowed for tax agents operating under a special regime, who are non-payers of VAT or are exempt from paying it. The procedure in this perspective is also allowed for entities that are not classified as large payers, provided that the number of employees does not exceed 100 people. Loyal attitude is applicable to business representatives operating on an intermediary scheme in the interests of third parties, as well as if, in reporting period they did not apply invoices.
Zero declaration
Changes in tax legislation
When compiling reports and calculating taxes on income received, business entities are guided by the results financial operations, with the help of which it is possible to determine the effectiveness of activities through the indicator of profitability. Lack of financial and economic activity and non-receipt of profit during the reporting period are not grounds for exemption from submitting information to the Tax Service. The head of the business in such a situation must file a authorized body null declaration. Its registration is relevant if the tax agent carried out tax-free financial transactions. It is also compiled when selling products manufactured outside the state or in case of receiving an advance payment for the supply in the future period of goods that require long-term production.
Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@
Working with VAT in the PC "Taxpayer PRO"
- Formation of a new tax return for VAT
- New forms tax registers for VAT accounting (for the formation of sections 8-12 of the declaration)
- Convenient interface for entering, generating and editing tax registers
- Automatic preparation of data from the "Accounting" section, according to the data entered from the books of purchases and sales, for the formation of a VAT declaration (for users of the PC "Taxpayer PRO")
- Importing files in approved formats (for new users)
- Checking counterparties
- Sending TMS reports
Download and test the functionality of the new PRO version for free!
Last changes in the program in the VAT section
Starting from version 2015.6.29 The following changes are available in the program:
- For invoices in foreign currency implemented the recalculation of the amounts of purchases and sales in rubles
- The interface and algorithm for generating invoices for advances (received and issued), corrective invoices (received and issued), corrective invoices (received and issued) have been changed
- A mechanism for setting a filter in VAT registers has been added (for example, by counterparty for a period, by transaction type code, etc.)
- Added interface Additional sheets to books of purchases and sales
- Implemented the reflection of invoices in additional sheets of the book of purchases and sales (for advances, adjustments, corrections) when importing from the Data of invoices prepared in Taxpayer PRO
- Restored the order of reflecting invoices in the Books of purchases and sales in chronological order (in the interface and when printing)
- Fixed the VAT refund mechanism when selling on a previously received advance payment
- If there is no currency code in the invoice, the code is automatically set to 643, Russian ruble
- Doubling of documents in the Books of purchases and sales when reflecting advances when importing to VAT registers has been eliminated
VAT return for individual entrepreneurs and LLCs is submitted tax agents to control the accrual of surcharges to the price of goods sold. In fact, value added tax is paid by buyers who purchase products.
The VAT tax return is a standard reporting document of an approved form. Taxpayers must quarterly submit to the fiscal authorities information on the amount of duties. It is necessary to submit a VAT return before the 25th day of the month following the reporting one. Otherwise, various administrative sanctions are applied to tax agents.
Tax rates
According to current law VAT has different rates from 0 to 18%. A reduced rate of 10% applies to:
- Book production and educational periodicals.
- Children's goods.
- medical products.
State bodies approve and update the list of products and services for which the zero rate on value added tax. The 2018 VAT return with a rate of 0% is submitted for such goods and works as:
- goods transported through customs, free customs zone;
- international transportation services;
- electricity export;
- works performed in sea and river ports for the storage of goods for transportation across the Russian border;
- forwarding services;
- transportation of passengers and luggage outside the territory of the Russian Federation;
- products for space activities;
- precious metals;
- built ships subject to registration;
- goods for official use by international and diplomatic organizations.
Zero tax return
A zero VAT return is submitted by organizations and entrepreneurs who have not carried out commercial activity during the reporting period. When filling out the document, the taxpayer notes the full details of the company.
In the fields with the amount of tax paid, a dash is put. This means that only the cover page and information about the tax agent are filled in the VAT return.
If entrepreneurial activity is not maintained by the subject according to the OSNO, he can submit a single simplified declaration (EUD) to the Federal Tax Service. The advantage of this document in comparison with the usual declaration is the possibility of filing on paper. EUD surrenders legal entities by the 20th day of the month following the last quarter.
How to make and file a VAT return
Filling out the reporting document
Declaration of VAT under the simplified tax system and others tax regimes is formed according to the approved document format. It includes 12 main sections. According to the established procedure for filling out a VAT return, taxpayers are not always required to enter information in each of the existing sections.
The tax agent indicates information about the organization on the title page. Further reporting declaration fixes financial turnover with VAT, tax-exempt transactions. To correctly fill out the document, the taxpayer will need to have sales books and invoice accounting journals, which indicate total cost goods with and without taxes.
Sending reporting documentation to the tax office
The VAT return must be submitted electronically. The paper version was canceled in 2014. Documents are accepted by the Federal Tax Service at the place of registration of a commercial organization.
Taxpayers submit the declaration through a special operator that performs electronic services on the basis of an agreement. If the tax agent violates the provisions of the law and submits documents in the form of a paper form, he is issued a fine, minimum size which is 1000 rubles.
Submission of the declaration through the "Taxpayer"
Changes in the VAT return in 2015
The scope of changes to account for this indirect tax and according to the order of reporting on it is the most significant in 2015.
Here are some of the innovations already introduced:
- expanded the list of cases when the tax authority may, when conducting a cameral tax audit demand documents from the taxpayer (clause 8.1 of article 88 of the Tax Code of the Russian Federation has been changed); at the same time, inspectors of the Federal Tax Service also received the right to inspect the territories, premises of the person being checked, documents and objects (clause 1, article 92 of the Tax Code of the Russian Federation);
- the need to maintain registers of received and issued invoices (clause 3 of article 169 of the Tax Code) has been lost insofar as all necessary information duplicated in the book of purchases and the book of sales, and the obligation to maintain these books remains;
- the invoice can be signed by one person for both the head and the chief accountant;
- VAT on normalized expenses can be deducted in in full(the norm of paragraph 2, clause 7, article 171 of the Tax Code has lost its force). VAT on all normalized expenses (with the exception of hospitality) can be deducted in full;
- changes were made to the Rules for filling out an invoice for commission agents;
- the form of the VAT declaration has been changed to include data from the books of purchases and sales;
- new codes for the types of operations for filing a VAT return have been developed;
- declaration on new form for the first time rented according to the results of the 1st quarter of 2015, that is, no later than April 27 (transferred from April 25, Saturday);
- the list of products, the sale of which is subject to a preferential VAT rate of 10%, has been supplemented (GD dated December 25, 2014 No. 1491)…
Some other changes in the VAT accounting rules can be found in the News section; a complete list of legislative changes that came into force on January 1, 2015 is available on the ConsultantPlus page.
Completing and submitting a VAT return with the PC "Taxpayer PRO"
With the help of the Taxpayer PC, you can effectively manage all your activities for maintaining and sending any reports, since accounting automation is convenient, fast and easy! At your disposal are any functions of the program, including simplification, calculation wages, reporting on personnel, filling out and sending reports to the FSRAR, FSS, PFR, FTS, online reporting and much more.
Download programValue added tax (hereinafter - VAT, tax) is one of the key taxes in tax system Russian Federation. Hence the increased attention of regulatory authorities to accrual, timely payment and transfer to the budget. In the near future, it is planned to increase its rate from the current 18% to 20%. The tax authorities monitor mutual settlements of tax counterparties online and, in case of discrepancies, send requests to taxpayers. Needless to say, such requests raise additional questions and attention of company management to accounting service. Next, we will provide step-by-step instructions on how to fill out a VAT return correctly and submit it in a timely manner, without the need to draw up an adjustment declaration.
Invoices
The key to success in preparing VAT reports is the correct preparation of invoices, both issued and received from suppliers, as well as their timely and correct reflection in the 1C system.
Suppose we are in July current year purchased paint "Rainbow" from LLC "Vodnik" in the amount of 500 pieces at a price of 200 rubles. VAT on this transaction amounted to 18,000.0 rubles. The supplier issued the invoice on time.
Fig.1
At the bottom of the document, we reflect the receipt of the invoice on the same date.
It is important (!) to remember that in order to make VAT refundable, it is necessary to fulfill the condition established by Article 172 tax code RF (Part Two), which provides for mandatory accounting of purchased goods (works, services). Otherwise, the tax authorities have the right to refuse to refund "input" VAT.
Fig.2
Book of purchases and sales
Before you generate a VAT return, you need to make sure that our transactions are reflected in the Book of Purchases and the Book of Sales. Both of these documents are located in the "Reports" - "VAT" section.
Fig.3
Having set the period for the 3rd quarter of 2018, click the "Generate" button.
Fig.4
The purchase book reflects the transaction for the purchase of goods, VAT is reflected in the amount of 118.0 thousand rubles.
Similarly, we form the Sales Book.
Fig.5
VAT on sales in the amount of 20,593.22 rubles is also reflected in the sales book.
In addition, it is necessary to conduct an express check of accounting, which allows you to quickly track the presence of incorrect operations in the system that prevent the correct filling of the VAT return.
This operation is available in the menu "Reports" - "Accounting analysis" - "Express check".
Fig.6
Set the period and click "Perform check".
Fig.7
Since the program did not find any errors, we boldly proceed to the formation of the declaration.
Tax return
Go to the menu "Reports" - "Regulated reports".
Fig.8
In the window that opens, click on the "Create" button, from the presented list of reports, select "VAT Declaration".
Fig.9
We set the period of interest to us - the 3rd quarter of 2018, and click the "Create" button.
Fig.10
The standard window appears prescribed form declaration, in which we press the "Fill" button.
Fig.11
The declaration consists of title page and 12 sections. Let's take a closer look at each of them.
It is formed based on the initial data entered into the system. This is the name of the organization submitting the declaration, OKVED, the reporting period and the code tax authority The in which the declaration is presented.
Fig.12
Section 1 declaration is called "The amount of tax payable to the budget (reimbursed from the budget) according to the taxpayer."
Fig.13.
OKTMO is automatically installed in the top line, as well as the current code budget classification by tax. The result of our activities in the 3rd quarter of 2018 was the payment of VAT to the budget in the amount of 2,593 rubles (20,593 - 18,000.0).
To be completed by tax agents submitting a declaration for another person. Since we do not have Contracts (or Contracts with counterparties under which we act as tax agents for VAT), we do not fill out this section.
Fig.14
Dedicated to taxable transactions. It reflected the tax base for the tax, as well as the amount of VAT accrued from the sale, payable to the budget (20,593 rubles).
Fig.15
At the bottom of this section, the total amount payable to the budget, as well as the amount of tax presented by the taxpayer for deduction from the budget, is determined.
Fig.16
As well as the end result of the company's activities on VAT, in our example - the payment to the budget of the amount of 2,593 rubles.
Fig.17
Section 7 is filled in if there are transactions provided for in Article 149 of the Tax Code of the Russian Federation (Part Two) and contains information on goods (works, services) not taxed.
Sections 8 and 9 reflect information from the book of purchases and sales, respectively.
Fig.18
Fig.19
Sections 10 and 11 reflect information on invoices issued and received as part of the implementation of commission agreements and agency contracts for the benefit of another person.
Section 12 filled in in the cases provided for in paragraph 5 of Article 173 of the Tax Code of the Russian Federation (Part Two).
After the visual control of the document, it is necessary to check the control ratios of the document, which is carried out automatically by pressing the "Check" - "Check control ratios" button.
Fig.20
The program found no errors.
However, when in large numbers operations errors are inevitable, so you need to remember the basic control ratios when making declarations. Thus, lines 040 and 050 of Section 1 should correspond to lines 200 and 210 of Section 3, respectively. In turn, Section 3 is formed from the book of purchases and sales (sections 8 and 9 of the declaration).
Fig.21
The program will generate a file, which is subsequently loaded into the sending program electronic reporting and sent to the regulatory authority.
The declaration can also be sent from 1C using the "Send" button.
Fig.22
To do this, the 1C-Reporting program must be connected to your system.
Important! After the submission of the declaration, the tax authorities, in case of questions about it, have the right to request appropriate explanations for the declaration, which from the beginning of 2017 the taxpayer provides only in electronic form.
There are often cases when, after the submission of reports, it becomes necessary to clarify them. For example, an invoice for the sale of goods was found that was not registered in the system on time. Suppose that we also sold Philips TV sets in the period under review in the amount of 10 pieces at a price of 40.0 thousand rubles, VAT amounted to 61,016.95 rubles.
Fig.23
A corresponding line appeared in the sales book.
Fig.25
Section 1 reflects the changes. If in the initial declaration we reflected the amount of VAT payable to the budget in the amount of 2,593 rubles, then in the revised one we increase the amount of VAT to 63,610.0 rubles.
Fig.26
The changes also affected section 3.
Fig.27
Fig.28
Section 9 is supplemented with a line reflecting the sale of TVs in the amount of VAT 61.0 thousand rubles.
Fig.29
Clarifications to the declaration are made in accordance with the requirements of Article 81 of the Tax Code of the Russian Federation (Part One). At the same time, it is important to remember that when, according to the revised declaration, the amount of tax calculated to be paid to the budget has increased compared to the initial declaration, it is necessary to take all measures to transfer the tax to the budget in a timely manner, thereby reducing the risk of tax penalties.
There are two ways to fill out a VAT return in Online Sprinter:
First way:
1.Click on the "Create VAT kit" button. 2. In the window that appears, select the option that suits you best. 
If you have uploaded a file from accounting program, click on the button 
and select the file with sections 1-7 of the VAT declaration (the file name starts with "NO_NDS_...").
If you have created/uploaded the main file earlier and it is in the "Drafts" section, you can select it by clicking on the button 
.
In the window that appears, mark the desired declaration with a checkbox and click 
If you have not yet completed Sections 1-7, you can do so directly in the Online Sprinter. To do this, select the appropriate year and period, click the button.
Once completed, click on to proceed to the next step.
3. Select convenient way adding sections 8-12 to the kit. 
If you uploaded files from an accounting program, click on the button and select them.
If you filled out/uploaded files earlier and they are in the "Drafts" section, click on the button, select required documents and press .
If you want to complete additional sections in the Online Sprinter, click on and select the desired section. 
After completing the filling, press the button. You can add multiple sections of different types.
4. After completing the formation of the set, click on one of the buttons "Finish the formation of the VAT set". 
5. After successfully passing the verification, you can send a report by clicking on
6. The set will be displayed in the "FTS" - "Sent" section. Do not close the page or interrupt your Internet connection until the upload is complete.
Second way:
- go to the site and select a certificate for authorization;
- Log in to the reporting page.;
- After selecting the form and reporting period, click "Go to editing";
- Select form 1151001;
- Select reporting period;
- Click the "Go to Edit" button.
This will create a document containing sections 1 to 7 of the VAT report (to navigate between them, you must use the menu on the left).
All required sections must be completed in order.
- To add sections 8-12, you must use the top menu "Add Details Sections".
- When importing a section, select "Load from file".
When importing, you can use one of 2 types of files:
- .xml (format uploaded by accounting software);
- .xls (unless you use accounting software).
Select the format you are interested in in the import window and, having highlighted the required file, click the "Open" button.
If the file meets the requirements, a notification will appear:
− After successful import, the file will be displayed in list form.
− When creating a partition manually, you must select the partition to be created.
If you choose to fill in the attachment from the list manually, the corresponding form will open.
- When adding new elements (rows), use the "Add element" button.
To navigate between elements, you must use tabs with line numbers:
- After filling out the section, to return to the main declaration form, click "Save and Return".
- A list of documents in the message appears. To open a document (attachment), you must click on its name.
- you will be taken to the list of documents in the message. To open a document (attachment), click on its name.
After filling in all the information sections, click the "Submit" button.
After passing the format-logical control, the file will be sent.
Attention! Do not close your browser window or turn off your computer until the report is sent.
In this case, you can be completely sure that your reporting has been sent to the Federal Tax Service.