Electronic VAT report. How to submit VAT if there is no electronic reporting. Electronic reporting market

The procedure for filing a VAT return within the framework of the general taxation system has certain nuances. If other reports on the OSN can be submitted to the regulatory authorities on paper, then for value added tax there is currently no such possibility. The VAT return is submitted to in electronic format, but only. This report, if submitted in paper form, will simply be considered not submitted. What does this mean for ordinary taxpayers?

About the benefits of EP

Submitting electronic reporting requires the taxpayer to have not only access to the Internet, but also the installation of special software through which document forms are sent. The declaration is signed with a special electronic signature.

Let us remind you that, based on various purposes, electronic signatures can be simple and enhanced. The latter, in turn, are divided into unqualified and qualified EPs. To submit reports to regulatory authorities, firms and individual entrepreneurs require an enhanced qualified electronic signature created using cryptographic means certified by the FSB of Russia. They are issued only by certain accredited organizations, which certify the issued certificate and act as a guarantor of its authenticity.

Of course, maintaining a valid electronic signature requires additional costs. A license for the right to use a signature and the software necessary for reporting is purchased for a certain period, usually at least a year. The cost will depend primarily on the taxation system used by the taxpayer, in other words, on the number of reports that he needs to submit. OSN is always a more “expensive” tariff, both for companies and individual entrepreneurs.

Of course, now most merchants still have a formalized electronic signature. However, it is not strictly mandatory, and in some situations you can successfully do without it. The exception is the above-mentioned case of the need to submit VAT reports electronically. What to do in a situation where there is no electronic signature, but you need to report on value added tax? The obvious answer is to issue an electronic signature certificate. However, there is an additional solution.

Electronic reporting through a representative

An option to get out of the situation when it is not possible to quickly issue an electronic signature, but a VAT return must be submitted, may be to submit a report through an authorized person who has the necessary electronic signature. He will provide VAT reporting to the Federal Tax Service in electronic form, that is, the requirement will be met.

A corresponding power of attorney is issued to the representative. The individual entrepreneur must have such a power of attorney certified by a notary. Legal entity is issued this document signed by the director and the seal of the organization - this is sufficient assurance.

The power of attorney must be submitted to the tax office, and only after that the representative will be able to submit tax reports on it for the principal. You can do this in person, that is, simply bring the power of attorney to the Federal Tax Service. It is also possible to transmit it via electronic communication channels, but in this case the scanned document must also be signed electronically by the principal himself, and if the latter does not have an electronic signature, this option is a dead end. So, in order to avoid problems with reporting in the future, you still need to visit the inspection.

The reporting itself, submitted to the Federal Tax Service electronically in this way, will have certain specifics. On the title page of all declarations without exception there is a field entitled “I confirm the accuracy and completeness of the information specified in this declaration.” It indicates the value “1” if the report data is certified by the director of the company or himself individual entrepreneur. For a representative submitting a report under a power of attorney for a third party, the value “2” is indicated, and in addition, the field “Name of the document confirming the authority of the taxpayer’s representative” is filled in - it indicates the date and number of the executed power of attorney.

Of course, this applies not only to the VAT return, but to any other report submitted by the representative.

VAT reporting must be submitted by all payers of this tax - individual entrepreneurs and legal entities - electronically through a specialized operator. This procedure presupposes that the taxpayer has:

• electronic digital signature with a valid certificate;
• access to the software through which declarations are sent to the Federal Tax Service;
• Internet access.

If at least one of the above conditions is not met, VAT reporting will not be sent electronically. But the occurrence of such a situation is quite likely: the digital signature certificate may expire or be canceled for one reason or another, the program for sending documents will freeze or become infected with a virus, and failures in access to Internet resources are not uncommon even in the largest cities.

What should a taxpayer do in this case?

There is only one option - submit your reports through a proxy. For some time, taxpayers took advantage of the opportunity to submit a declaration in paper form, while paying a fine for reporting not in the form in the amount of 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). However, since 2015, in paragraph 5 of Art. 174 of the Tax Code of the Russian Federation clearly states that a declaration on paper is considered not submitted. And these are completely different fines.

How to submit a VAT return through a representative: nuances

The main condition for using the considered option of sending a VAT return to the tax office is the execution of a power of attorney for the representative. For an individual entrepreneur, it must be notarized; legal entities draw up a power of attorney without the participation of a notary.

The power of attorney must be in the tax office before submitting the declaration (clause 1.11 Methodological recommendations, approved by order of the Federal Tax Service of the Russian Federation dated July 31, 2014 No. ММВ-7-6/398). Otherwise, there is a risk that the declaration will be refused. This was indicated by the Federal Tax Service in a letter dated November 9, 2015 No. ED-4-15/19558@.

Technically, this can be done in 2 ways:

• Take or mail a paper copy of the executed power of attorney to the Federal Tax Service in advance.
• Also send a copy of the power of attorney via TKS in advance. The scanned image must be signed by the principal's UKEP. The representative cannot do this. There is no need to provide an additional paper copy of the power of attorney to the tax authorities.

Results

VAT reporting can only be submitted to its payers in electronic form. If the company cannot do this on its own, you can send the declaration to the tax office through a representative. To do this, you need to issue a power of attorney and give it to the tax authorities.

NOTE! Starting from the 1st quarter of 2019, you need to report VAT according to new form. Read about filling it out.

Electronic submission of VAT returns for LLCs, CJSCs and individual entrepreneurs common system taxation (OSNO). Cost of connection to the system "Contour" for sending VAT in total - 1,700 rubles.

According to Federal law dated June 28, 2013 No. 134-FZ, and specifically Article 80, taxpayers using the general taxation system (OSNO) and paying VAT, as well as those who are tax agents and represent tax authority VAT returns are required, starting from the 1st quarter of 2014, to submit a VAT return to their territorial tax office (at the place of registration) only in electronic form.

For this purpose, the Federal Tax Service has identified several official electronic document management operators, such as Taxcom, Kontur, Sbis, etc. In order to connect to these systems you need to pay sum of money at the operator's tariff for installing software and pay a monthly fee for subscription services. Reports will be sent using an electronic key (the so-called EKP). To receive it, you need to fill out an application according to the operator’s form, then bring copies of documents to the telecom operator’s office general director, original application and other documents.

In addition to receiving EPC keys, you need to know that reporting can now only be done using software. Those. you will be able to send an electronic file for downloading the declaration only in a certain format, which, as a rule, will help you create the 1C program, version 8.2 Enterprise Accounting.

Firms and companies that are “zero” without turnover economic activity are still required to submit VAT only electronically, which can be done using accounting company at a very favorable rate.

Electronic VAT filing service

The BUKHprofi company invites you to use our service for connecting to the system "Kontur" and submitting VAT returns electronically using the "Kontur" program.

The documents necessary for your connection will be drawn up by our employee, who will take you them to the operator's office and receive your keys. Next, we will generate an electronic reporting file for you and send your declaration using our software.

Cost of electronic VAT submission

Cost of subscription services and sending reports via the Kontur system:

Filing a VAT report is a crucial moment in the life of both a beginner and an experienced accountant. And this is understandable, because mistakes made can lead not only to the accrual of fines, but also to administrative action, and in some cases even criminal liability. Therefore, every specialist responsible for financial statements enterprises or organizations must know, and . , developed and approved by the Federal Tax Service of the Russian Federation, will help cope with this task.

Filling out a declaration: what do you need to know before starting to work with the document?

The first thing every novice accountant should know is the reporting deadlines. In accordance with current legislation Russian Federation, VAT reports are submitted to the Federal Tax Service every quarter by the 25th day of the month following the reporting period. VAT is subject to the “postponement rule”, according to which the filing date of documentation is postponed to the next business day if the deadline for submitting the report falls on a weekend or holiday. in 2018? The law establishes the following deadlines:

• 4th quarter 2017 - January 25, 2018
• 1st quarter 2018 – April 25, 2018
• 2nd quarter 2018 – July 25, 2018
• 3rd quarter 2018 – October 25, 2018
• 4th quarter 2018 - January 25, 2019

The Tax Code of the Russian Federation obliges taxpayers to submit returns electronically, so every accountant should know how. A completely reasonable question arises - ? In accordance with the current legislation of the Russian Federation, declarations are submitted through a digital document management operator, with whom the taxpayer must have an appropriate agreement. There is an exception to the rule. Submit to the Federal Tax Service paper form can tax agents who are not VAT payers or are exempt from mandatory deposit this budget payment.
will help you cope with this task.

Declaration form and procedure for filling it out

To fill out established form, which consists of 12 sections. It is important to remember that most taxpayers do not have to complete the document in full.
The title page and the section with dashes are submitted by taxpayers who:

• V reporting period did not carry out activities;
• carried out operations that are not subject to VAT;
• did not carry out activities on the territory of the Russian Federation;
• carry out long-cycle operations (providing services or manufacturing products requires at least six months).

Everyone else fills out:

1. title page;
2. sections 1, 3, 8-12.

There are also special sections that are intended for:

• section 2 – for tax agents;
• sections 4-6 – for exporting companies;
• section 7 – for transactions exempt from VAT.

To fill out the title page, which indicates:

1. Checkpoint (when filling out the individual entrepreneur document, this information is not indicated);
2. Full name of the enterprise or full name of the individual entrepreneur;
3. tax period code;
4. Federal Tax Service code ();
5. OKVED;
6. contact number;
7. signature of the person filling out the document;
8. stamp (if available).

It will tell you which sections need to be filled out and help you avoid making mistakes when filling it out. Next, let's start filling out the sections:

• Section 1. Contains general information on the amount of tax to be paid or reimbursed. The taxpayer indicates the code OKTMO and KBK, the total amount in lines 030-050.
• Section 2. It is completed by taxpayers who act as a tax agent;
• Section 4. It is intended for organizations that have documentary evidence of the possibility of applying a 0% VAT rate;
• Section 5. It must be completed by taxpayers who previously claimed a deduction and who became eligible for this benefit during the reporting period;
• Section 6. To be completed if the company, for some reason, did not have time to prepare documents confirming the right to apply the zero rate during the reporting period.
• Section 7. It is filled out in accordance with clauses 44-44.7 of the Instructions. Transactions exempt from VAT are grouped according to the codes specified in Appendix 1 to the Instructions.
• Sections 8 and 9. Data from the purchase and sales ledger are reflected here.
• Sections 10 and 11. Contains information about received and issued invoices (commission agents and agents, developer organizations, forwarders).
• Section 12. It is filled out by enterprises and individual entrepreneurs exempt from VAT (for example, organizations or entrepreneurs working on the simplified tax system that issued an invoice with allocated VAT).