Many today are interested, how to correctly fill in VAT declaration, because every year, even every quarter in the instructions for filling this document a different kind of change is made. Let's deal with how to correctly fill in this documentation and what you need to know with this, and take into account when filling out.
To hand over the declaration is required
So, for a start, it is necessary to deal with who is necessarily obliged to pass the documentation under consideration, and, and it is necessary to do this at a specified period without delays. Reporting should provide:
- Individual Character Entrepreneurs
- Of various kinds of organizations (in this case, the exceptions are the PI, as well as some firms that have passed on UNVD, as well as the USN)
- Agents (tax)
The specified documentation is formed where the firm is listed or where the place of residence was registered.
It is also worth talking about the timing, because this information is no less important in this case. So, the deadlines for the commissioning for 2018:
- The first quarter is the deadline during this period the end of April, namely the 26th.
- Second Quarter: Here the deadlines are the following - July 26th.
- Quarter number 3 - until October 26
- The last quarter of the year - the commissioning of documents should be carried out until January 26 for 2019.
It is worth noting that if the dates fall out for the weekend, then the delivery of documents is possible on the first working day after the weekend, but not later than this period.
Composition of the report
So, we decided with the deadlines, now let's talk about what the document is consisting of. So, in VAT 13 points, where one sheet is a title, and the rest are sections (in the document under consideration there are only 12).
For compulsory filling, only the first section and the title page. Fill the remaining sections is necessary only if there is a need (if there are certain conditions).
Since 2014, the implementation of the VAT declaration is carried out in electronic form (this applies to the agents of tax and taxpayers). Earlier, if the number of people did not reach hundreds, such a document was supposed to be submitted on paper in obligatory.
At the moment, in most cases, paper reporting is not conducted, but everything has the case when this practice is applied. On paper can hand over a declaration:
- Speckens or those who are released from the board
- Individual entrepreneurs and various kinds of organizations - VAT defaulters, if they do not belong to major tax payers.
It should also be noted that it is possible to free yourself from the tax in the event that the previous few quarters profit from the implementation of at least 2.2 million Russian rubles. It is also worth remembering that if the NDV declaration is not to pass during (in the above time), you will have to pay for the penalty. The amount of the fine is equal to five percent of the total amount of debt, so if it concerns large business, the amount turns out impressive.
Rules for filling out the document
There are a number of rules that must be taken into account when filling out the document under consideration:
- Used to fill the document exclusively approved form. If you pass the document on paper, the document is allowed manually, it is also possible in print. The declaration is filling on one side of office paper, and it is impossible to fasten the stapler.
- Only one indicator should be included in the string in a mandatory order, empty cells should also be filled (dummy).
- No kopecks in the amounts specified in the declaration should not be (if in the amount there is a penny, and more than 50, one needs to be rounded in a big one by all the rules of mathematics).
- Rows that are intended for text must be filled with printing (so that the letters are large and legible).
It should be noted that the filling of the VAT Declaration The process is completely simple, the main thing is to carefully read everything that is written on the letterhead. Printing should be Russian, an exception can be the name of the company or other official and declared names.
Among other things, make up such documents it became easier and because there are no extra graphs and lines in this document. To fill the declaration, it is not necessary to go somewhere behind the form, today the user Internet has the ability to download these forms for free without any problems, and find detailed instructions for filling it (even in the form of examples). For those. Who does not perceive the information in visual mode, there is also the form of instructions, viewing which, fill in the declaration, will be very simple.
Those who fill the VAT declaration is not the first time, there will be no problems at all, because the correction of this document occurs in a light form. Just need to carefully read what is written under the lines in the form under consideration. It should be noted that the recovery for the surrender of the illustration does not pass this document will not be increased as the term is not allowed, so this fact should also be borne in mind.
Do not think that the filling of the document under consideration is too complicated, especially when you have a detailed instruction with all the nuances of its fill. The blank is in the Internet - print it, after which, according to the instructions written above, fill out and send in electronic form to the specified period.
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