Term of VAT transfer per year. Terms of VAT payment under the RF Tax Code (RF Tax Code). Term of VAT payment by tax agents

VAT payment in 2017 is carried out in the same manner as in 2016. About featuresthe procedure for paying VAT and its calculation will be described in our article.

When and to what budget to pay VAT

VAT is a federal tax and must be paid to the federal budget. VAT is the most demanded tax for the state and provides up to 40% of all tax revenues.

VAT is paid to the budget by taxpayers when selling value-added goods.

Read more in the material "Who is the VAT payer?" .

VAT payment is provided for legal entities and individual entrepreneurs under the general taxation regime (OSN), as well as persons who are exempted from VAT or apply special taxation regimes (STS, UTII, ESHN, PSN), but at the same time issued an invoice to the buyer with a allocated amount VAT.

VAT is administered by tax authorities and the customs service (when importing goods from non-EAEU countries).

The following articles will help to issue a payment order for the payment of tax:

• "Where to pay VAT and how and where to find the correct payment details?" ;
• "Requisites for paying VAT in a payment in 2016-2017: how to fill it out?" ;
• "Payment order for VAT in 2017 - sample" .

Procedure and period of VAT payment in 2017

VAT is paid on the basis of a VAT declaration, which contains information from the books of purchases and sales, a journal for accounting of invoices (clause 5.1 of article 174 of the Tax Code of the Russian Federation).

The submission of the declaration in most cases is carried out in electronic form before the 25th day of the month after the end of the quarter (clause 5 of article 174 of the Tax Code of the Russian Federation). Accordingly, the terms of VAT payment are determined as the 25th day of each of the 3 subsequent months.

Read about the peculiarities of paying tax by non-payers when they have such a duty, read the material "A non-payer of VAT who has presented tax to the buyer must pay it in a lump sum" .

Penalties are charged for violation of the tax payment deadline. Until 01.10.2017, penalties are calculated by multiplying the amount of arrears, 1/300 of the refinancing rate and the period of arrears (Article 75 of the Tax Code of the Russian Federation).

From 01.10.2017, the procedure for calculating penalties for legal entities will change: in case of a delay of up to 30 days, the penalty will be calculated as before, and from the 31st day of delay, 1/150 of the refinancing rate will be applied to the amount of arrears.

In 2017, the VAT tax return is accepted by the tax authorities in the form approved by the order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3-5 / 558 @ (as amended by the order of the Federal Tax Service of Russia No. ММВ-7-3 / 696 @ dated 20.12.2016 ). It includes data from the purchase and sales ledgers, the invoice journal. It contains all information about tax registers, business partners and invoices.

In case of late submission of the declaration, a fine is taken from the violator in accordance with Art. 119 of the Tax Code of the Russian Federation.

Tax transactions

Making payments for goods and registering them, transferring taxes to the budget and other tax transactions - all this is reflected in accounting. To do this, use postings for specific transactions:

• payment for the goods to the supplier: Dt 60 Kt 51;
• receiving goods from the supplier: Dt 41 Kt 60, Dt 19 Kt 60;
• sale of goods: Dt 62 Kt 90, Dt 90 Kt 68;
• VAT deducted: Dt 68 Kt 19;
• transactions for payment of VAT to the budget: Dt 68 Kt 51.

Postings when calculating penalties - Dt 91 Kt 68, fines - Dt 99 Kt 68.

Outcome

In general, VAT is paid in equal shares of 1/3 of the payment specified in tax return, On the 25th day of each month following the reporting month. Failure to submit the declaration on time may result in a fine, and violation of the tax payment deadline will result in a penalty charge.

By the end of the first quarter, all firms think about the procedure for paying value added tax. It is charged to legal entities on the basis of the regulatory legal acts of the Russian Federation.

Last year, changes were made in the legislation regarding the calculation. Therefore, as the payment date approaches, more and more questions arise.

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The changes were also made on the due date for VAT payment in 2019. It is important to know the specifics of enrollment for LLCs, individual entrepreneurs and legal entities.

Highlights

In order to determine the deadline for paying VAT, you need to refer to the law. Also, the features of the introduction and general points are prescribed in the regulatory legal acts.

Statutory provisions

Requirements for payment of value added tax are reflected in article 174 of the Tax Code of the Russian Federation. However, it has recently undergone some changes. To implement them, on October 29, 2008, a letter from the Federal Tax Service of Russia No. ШS-6-3 / 782 @ was prepared.

Value added tax on transactions prescribed by the law is made for the 1st, 2nd, 3rd or 4th quarter before the 20th day of each month that follows the reporting one. This procedure is defined for payments that are received in equal shares.

If goods are imported into the territory of the state, the tax is determined in accordance with the provisions of the Customs Code and state-level regulations on customs.

Entity or an individual entrepreneur must pay the tax to the authority that registers the taxpayer. If payment is made tax agents, then you need to contact the place of their location.

The deposit of funds by foreign persons who are not registered with the Federal Tax Service is made by tax agents upon completion of the transaction. They must have an order for payment of tax, confirming the sufficient amount of funds in the account.

The declaration is submitted by the 20th of the month after the expiration tax period... A similar rule applies to tax agents.

If a foreign company is represented on the territory of the country by several divisions, then it has the right to choose one authority to submit a tax return. For this, a written notification of attachment to a specific tax authority is prepared.

General reservations

From the new year, companies that are included in the register of legal entities are required to submit a VAT return to the Federal Tax Service by the 20th of the month that follows the reporting month. After the end of the first quarter, the submission must be made no later than April 20. VAT is paid until the 25th. Amendments have been made to the law, according to which the declaration must be prepared exclusively in electronic form.

Therefore, there are new requirements for the documents provided:

• The Federal Tax Service will no longer accept paper media.
• Not all payers know what calculation and transfer of funds are made to the budget if the document is submitted late. In this case, you will need to pay an additional 5% of the VAT.
• If the electronic declaration is not submitted on time, then account transactions will not be performed.
• New declarations must contain information from the purchase and sales ledger as well as invoice data.

Keeping invoice journals is necessary:

• to intermediary organizations for freight forwarding;
• the firm, if it is an agent or intermediary in the commission agreement;
• project developers.

In addition to the main documents, additional lines and columns may be included.

Features of transfers

VAT is paid no later than the 25th day of the month following the tax period. The amount is split into three parts. It is allowed to make advance payment monthly until the 25th.

To find out the features of payment, you need to consider an example. For the fourth quarter, payment should be made in the amount of 30,000 rubles.

Payment is made:

• for January 10,000 rubles;
• in February 10,000 rubles;
• until March 25, 10,000 rubles.

If the payment date falls on a non-working day, then the amount is paid by the 26th or 27th in accordance with the procedure.

The Tax Code of the Russian Federation does not prohibit making a payment in advance. If the company is worried about its own reputation, then you can pay VAT at the beginning of the first month following the reporting one. This can be done when a new quarter arrives. Therefore, the earliest date is 1 number.

It should be remembered that making payment later the deadline prohibited. In case of late payment, a penalty is charged from the first day of delay.

It is important to correctly enter the details that are required to pay tax. After all, the funds are directed to the federal budget. Therefore, the focus is on depositing the Treasury account.

The BCC depends on the transaction being taxed. You also need to indicate the payer's code, which changes when funds are transferred to the treasury.

Clear deadlines for VAT payment in 2019

Value added tax is paid in shares.

The transfer is made by the 25th day of each month following the reporting quarter. This norm is enshrined in article 174 of the Tax Code of the Russian Federation. If the date is a day off, then it is transferred to the next day, which will be a working day.

It is important to define specific clear terms that are provided by law for each reporting period.

You can consider the dates using the example of tax payment for 2019 - 2019:

Special cases for reporting

There are special conditions for the payment of value added tax for tax agents. Also, reporting is transferred on other grounds using special modes and in advance.

Order for agents

The transfer of value added tax by tax agents is made by the 25th day of the month following the reporting month. If the funds are contributed in shares, then the payment, after the profit has been made, is divided into three months.

To understand the essence of the legislative norm, it is necessary to consider a specific example. Sphinx LLC purchased furniture for office equipment from a foreign company. At the time of purchase, the products were in Moscow.

In July, the payment for the purchased goods was transferred. This amount will be determined for calculating VAT. The Sphinx tax agent withholds value added tax. Based on the 18% rate, the amount is transferred to the state budget at the end date of the third quarter. Thus, the transfer must take place before October 25, November and December.

Situations are singled out when VAT payment by a tax agent is made in a different order. This is possible when buying works from a foreign company or accepting services that are sold in Russia. Then the value added tax is transferred directly at the time of payment for work or services. This rule is prescribed in paragraph 4 of Article 174 of the Tax Code of the Russian Federation.

To determine the due date, you need to consider a specific example. Sphinx LLC uses the lease of an office building from a foreign company. In July, the rent is transferred. From this amount, VAT is withheld by the company that is the tax agent.

The limited liability company must receive two payments at the same time into the bank account. The first is the payment for the lease of office space. The second payment consists of the amount withheld as value added tax.

Advance and ad hoc modes

Some firms seek to pay value added tax ahead of schedule. This can be done, since there are no prohibitions on such a payment in the Tax Code. Therefore, many companies use their legal right to pay VAT.

An important point is the payment of funds at the onset of a new tax period. If payment is made for the III quarter of 2019, then VAT can be paid not earlier than the third of October, which is Monday.

Full payment is also possible. Companies do not need to divide the payment into three parts, but immediately pay the entire amount of VAT. Payment of 2/3 and / 3 of the tax is allowed.

Special regimes used in taxation provide for a different procedure for paying VAT. It is worth remembering that LLCs, legal entities and individual entrepreneurs using special regimes must pay tax in two cases. They are reflected in paragraph 5 of Article 173 of the Tax Code of the Russian Federation. Payment is required when invoicing the buyer and allocating the amount of value added tax in the document.

These categories of taxpayers must pay the amount no later than the 25th day of the month that follows the reporting quarter. The period specified in the invoice is taken into account.

Payment can only be made in a single amount. Splitting into pieces is prohibited in these situations. This is due to the absence of constant regular payments of value added tax in these categories.

Sanctions for lateness

Payment of VAT is regulated by legislative acts. If the funds are not deposited on time, then the company is subject to a fine and other sanctions, as well as a penalty fee. Late payments are considered arrears.

Among the grounds according to which responsibility comes, there are:

• overdue VAT advance in accordance with Russian tax legislation;
• ignoring the terms of payments per month on the basis of the declaration filed for the reporting period;
• deliberate reduction of the tax base in the reporting documentation;
• underpayment of tax to the state treasury.

If the tax authorities find a tax arrears, then it is possible to charge fines and penalties to the payer. To eliminate this, VAT must be paid on time. The Tax Code of the Russian Federation (clause 1 of article 122) provides for a fine of 20% of the unpaid VAT.

Fiscal authorities can prove intent in non-payment of tax. Then the fine will be 40% of the total arrears. The changes were made to the law on January 1, 2019.

Also, on the basis of clause 3 of Article 76 of the Tax Code of the Russian Federation, the FTS to arrest bank accounts of the organization that did not make the payment on time. In this case, operations on them will be impossible.

Entrepreneurs who do not pay taxes will be severely fined. It is important to prove to the tax office that the payment was not made on time. Then you can get rid of it with a fine of 20% of the arrears. If malicious intent is identified, the rate rises to 40%.

To exclude a technical failure, it is important to check the completed operations in time. In addition, mistakes can be made when specifying the details.

In case of late submission of the declaration to the tax office, a penalty of 5% of VAT is charged. If the information is incorrectly reflected, you will have to pay 200 rubles. Also, in addition to the fine, interest may be charged.

Russian tax legislation combines many modesdesigned for organizations with a different volume of work and services. So, for example, it is advisable for large enterprises to work in a general regime, since this allows more careful control over their activities.

Small firms do not need this and can safely apply special regimes with a simplified calculation system and benefits. Each mode has its own deadlines for submitting reports, additional features can be introduced at the regional level. Because of this, taxpayers often face difficulties in determining the timing of filing the declaration and crediting the payment to the budget.

General information

VAT refers to indirect taxes. It is calculated by the seller when selling products or services. TO taxpayers relate:

• legal entities (including non-profit organizations);
• individual entrepreneurs.

All payers are conditionally divided into two categories:

• those who pay for "internal" VAT (tax is levied on the sale of goods and services in Russia);
• payers of "imported" VAT (tax is paid when products are imported into the country).

TO taxable objects relate:

• operations related to the provision of services, the sale of goods and property rights in the Russian territory (including their gratuitous provision and the import of products);
• construction work for personal use;
• transfer of products or services for personal use, the costs of which are not considered in the calculation of corporate income tax.

To calculate the payment, the value of the sold goods, services or property rights is taken. To calculate the amount of the fee, you need to find:

• the amount of VAT calculated upon sale;
• the sum of all deductions;
• the amount of VAT restored for payment (if necessary).

The amount of the fee for the operations listed in clause 3 of Article 170 of the Tax Code of the Russian Federation, which were previously accepted for deduction, is restored.

The taxable base is determined as of the earliest of the two:

• day of full or partial payment for future deliveries of products or services;
• day of shipment of products (service performance).

In accordance with current legislation, tax is levied at three rates ():

Tax 18/118 and 10/110 are used in case of receiving an advance payment (advance), as well as if a special procedure is used to determine the base (articles - Tax Code of the Russian Federation).

Example: cereals sold for 110 rubles (10 rubles - including VAT), materials - for 118 rubles (18 rubles - tax), shares to a third-party company - for 200 rubles (without tax - a preferential deal).

The amount of the fee calculated upon sale (28 rubles) \u003d 10 rubles (for cereals) + 18 rubles (for material)

Reporting types

How to fill in:

1. All cost values \u200b\u200bin the document are prescribed in rubles without indicating kopecks. Copecks are rounded up to the ruble if there are more than 50, or discarded (if less).
2. The main sheet and the first section are submitted by all payers. This rule also applies to those with zero reporting at the end of three months.
3. Blocks from 2 to 12 and all applications are filled in and handed over only if the payer performed the corresponding operations.
4. Blocks 4 to 6 are filled in when carrying out activities subject to taxation at a 0% rate.
5. Sections 10 and 11 are handed over when issuing or receiving invoices in the course of commercial activities in the interests of a third party on the basis of an agency, commission or forwarding agreement, as well as when acting as a developer.

Section 12 is completed when the buyer issues an invoice indicating the amount of the fee the following categories of persons:

• payers exempted from tax obligations associated with the calculation and payment of VAT;
• payers in the process of shipment of goods (transfer of the result of a service) or an operation that is not subject to VAT;
• persons not related to VAT payers.

Deadline for submission

VAT reporting is submitted by payers and tax agents to the tax office at the place of registration, no later than the 25th day of the month that follows the expired period.

It is not required to fill out and submit reports at the location of separate enterprises. All accrued fees are sent to the federal budget.

General payment procedure

Universal procedure for paying taxes by law not provided... Legal entities independently calculate the payment and submit reports. For each type of collection, individual payment terms.

If the payment is calculated by the tax office, the amount is transferred within a month after receiving the notification of payment. For some categories of taxes, advance payments are envisaged - these are preliminary contributions that are paid gradually throughout the entire tax period.

Taxes and advance payments are paid in cash or non-cash form. Firms make payments through banks with individual accounts.

The use by a legal entity of the general taxation regime obliges the organization to pay all types of fees provided for by legislation in relation to such a system. The use of OSNO is advisable in the case of import of products, since in this case it is possible to refund part of the listed VAT.

The deadline for paying VAT partially coincides with the deadline for submitting the declaration. The fee must be paid by the 25th of all three months following the reporting period, that is, in equal parts for the three months following each quarter.

Firms working on vmenenka, in accordance with article 346.26 of the Tax Code of the Russian Federation, must not pay VAT. But in some cases, imputed tax and VAT are calculated in parallel. In such situations, you need to timely calculate VAT, submit a declaration and pay the fee. Violation of this rule by the "imputed judge" entails tax liability.

The joint payment of VAT and "imputation" is possible if the organization acts as a tax agent. The criteria for determining belonging to a tax agent are listed in article 24 of the Tax Code of the Russian Federation.

The fee is paid at the place of registration with the IFTS (paragraph 2 of Article 174 of the Tax Code of the Russian Federation).

KBK used when paying simple VAT on sales in the Russian Federation:

In addition, you need to indicate the reporting period for which the fee is paid.

Collection in this year paid in equal installments by the 25th of all three months following the reporting period (i.e., within three months after each quarter). This is stated in paragraph 1 of Article 174 of the Tax Code of the Russian Federation. If the specified day falls on a weekend or holiday, the payment deadlines are shifted to the next business day.

Example: according to the results of the 1st quarter of 2018, VAT was charged in the amount of 15,635 rubles in accordance with the declaration. The payment terms in this case will be as follows:

• before April 25 - one third of the accrued amount (5212 rubles);
• before May 25 - the second third of the accrued amount (another 5212 rubles);
• until June 25 - the remainder (5212 rubles).

All payment terms are shown in the table:

When payment in equal installments is prohibited

Tax legislation provides for the payment of tax in one payment... However, a number of restrictions are highlighted, according to which organizations cannot pay the fee in shares. This rule applies to the following categories:

• tax agents who have received a product or service from a foreign partner that is not a Russian resident ( required condition - conclusion of a transaction in the Russian Federation);
• persons who are not payers of the fee;
• tax-exempt companies and individual entrepreneurs;
• firms in which the sale of goods or services is not subject to taxation.

How to pay tax: in whole or with a penny

Accountants often get confused as to whether it is necessary to round the amount payable to the budget to the nearest whole number, as in financial statements, or pay as much as indicated in accounting. The tax must be paid in whole rubles as stated in the declaration.

This will allow avoid discrepancies and inaccuracies... Otherwise, the tax will constantly appear in the amount of differences in the amount of kopecks: overpayments and arrears... One day, you will urgently need a certificate from the Federal Tax Service Inspectorate about the absence of debt to the budget, and the inspector will not be able to write it out due to arrears.

What are the risks of rounding in calculations and primary reporting

Many firms, in order to simplify calculations and remove pennies, often resort to rounding amounts. For example, when:

• mutual settlements with counterparties;
• payroll to employees;
• determining the limit of the cash balance, penalties, etc.

It is fraught some problems... There is no single rounding rule as such; it is established only in relation to the calculation of fees. An organization may inadvertently understate payments, for which penalties are imposed. At the same time, counterparties may lose expenses and deductions.

To avoid such problems, organizations at the end of the year should check the correctness of calculations and documentation.

Payment details

The details for transferring the amount of the fee depend on the binding of the legal entity to the region. So, for example, metropolitan firms transfer the tax to a single account of the federal treasury No. 40101810800000010041, which is opened in a branch of the Central Bank of the Russian Federation (Branch No. 1, Moscow, BIK 0445873001).

Payment details for other cities can be clarified at any tax office, as well as on the tax portal nalog.ru. The resource contains a special section "Requisites for filling in declarations and settlement documentation".

Liability measures

To prevent the inspector from calculating fines and penalties, the organization must strictly adhere to the deadlines for submitting reports and paying taxes. In accordance with article 122 of the Tax Code of the Russian Federation, a fine of up to 20% of the unpaid fee may be levied from the payer. If the tax authorities prove that the non-payment was deliberately committed, the defendant faces a fine of up to 40% of the amount of arrears.

In addition, the FTS has the right to seize bank accounts and suspend operations on them. For late submission of reports, a fine of 5% is charged for each month of delay, but not less than 1000 rubles.

Most of the goods sold in Russia are subject to taxation. Of course, there are a number of goods that are not subject to VAT. These include products imported from other countries. But other goods and services are subject to timely VAT payment. At the moment, the VAT payment deadline falls on the day of the month of the next quarterly period.

Some of the nuances of paying VAT can be found in the video:

When and where is VAT paid

Payment of tax in each case has its own characteristics. The amount of VAT received as a result of the procedure for the sale (services, transfer) of products must be paid commercial organization or any other taxpayer only at the place of his registration. That is, in local tax authorities... Payment of tax individual entrepreneurs carried out by payment of the amount of tax at the actual location.

Regardless of the place where the tax payment is made, it is carried out at the same time, that is, in the next month after the end of the quarter. The deadline for paying VAT is the day of the month that has come. When paying tax, the amount transferred to the budget must fully correspond to the sale of goods carried out over the past quarterly period.

To other persons:

• Those who do not have the status of a taxpayer or have VAT related.
• Companies with taxpayer status, but selling products related to goods and services that are not subject to taxation.

The tax is not paid only by persons who are on special tax regimes - STS, PSN, UTII and others. In other cases, the payment of VAT is mandatory.

Transferring funds to the budget also has several nuances. For example, a bank does not have the right to receive an amount of money from a tax agent in favor of another taxpayer in the absence of a document for VAT payment. At the same time, the tax payment itself must be made from an open account of a legal entity or individual entrepreneur, provided that the tax agent has an amount in the account that can fully cover VAT.

Taxpayers of VAT in mandatory no later than the day of the first month following the tax period, they are obliged to submit declarations for the past period to the relevant authorities.

Features of payment

The procedure and deadlines for paying VAT must be observed - days after the end of the tax period. The amount of VAT payable can be divided into 3 parts and paid in equal monthly installments.

For example: the tax payable for the 1st quarter was 30 thousand rubles. A legal entity must pay:

• 10,000 rubles until April;
• 10,000 rubles until May;
• 10,000 rubles until June.

If the number falls on a day off, then the last day of payment is transferred to the first working day, usually or the 27th.

Can I make a VAT payment in advance? There are no prohibitions in the Tax Code on this matter. In most cases, organizations worried about their tax reputation do just that, making VAT transfers to the budget at the beginning of the month of the new tax period.

The VAT payment can be made as soon as the end of the quarter. It turns out that the earliest time when you can pay VAT is the 1st day of the month following the reporting one.

How to list

Particular attention should be paid to filling in the details for the payment of tax. It is worth recalling that this tax is paid in full to the federal budget. The most important thing is not to make a mistake when filling out the Treasury account, since the BCC figures directly depend on the operation (transaction) with which the tax was taken. The VAT payer code also changes from who entered it into the treasury.

KBK codes for VAT:

• 182 1 03 01000 01 1000 110 - if the goods / services are sold in the Russian Federation;
• 182 1 04 01000 01 1000 110 - VAT on imports for Belarus and Kazakhstan;
• 153 1 04 01000 01 1000 110 - for other countries.

It is worth remembering that timely payment of VAT will protect the company's tax reputation and warn against the accrual of penalties.

VAT payers, as well as tax agents for this tax (with some exceptions) pay VAT, according to general rule, monthly in the amount of 1/3 of the tax amount payable to the budget based on the results of the reporting quarter.

These amounts are transferred no later than the 25th day of each month of the quarter following the reporting quarter (clause 1 of article 174 of the Tax Code of the Russian Federation). For example, according to the results of the IV quarter of 2018, the organization must pay VAT in the amount of 30,000 rubles to the budget. Accordingly, the tax must be listed in the following order.

VAT payment in 2019 due dates

Here are other VAT payment deadlines for 2019:

Deadline for payment of "import" VAT

When importing goods from the EAEU countries, it is necessary to pay "import" VAT no later than the 20th day of the month following the month of registration of imported goods / due date under the contract. In 2019, VAT on the import of goods from the EAEU countries is paid in the following terms:

For December 2019, "import" VAT must be transferred no later than January 20, 2020.

Term of VAT payment by tax agents

As we have already said, all tax agents transfer VAT at the same time as ordinary payers of this tax. However, if an organization or individual entrepreneur needs to perform the functions of a tax agent as a result of the purchase of works (services) from foreign company, which is not registered with the Russian Federal Tax Service Inspectorate, and at the same time the territory of the Russian Federation is recognized as the place of implementation of these works (services), then the "agency" VAT must be paid on the same day when the remuneration of a foreign company is transferred (clause 4 of article 174 of the Tax Code of the Russian Federation) ... Suppose that for the work performed, the company transferred money to a foreign company on 09.12.2018, respectively, and the "agency" VAT from this fee is paid no later than that day.

Term of VAT payment by organizations and individual entrepreneurs in special modes

As you know, taxpayers under the STS and UTII are exempted from VAT. But in some situations, special regimes still have to pay VAT: