Declaration of the maximum allowance: how to build and preserve buildings. How to fill out the declaration of the maximum allowance Fill out section 9 of the maximum allowance

The declaration of maximum income for the 3rd quarter of 2018 is prepared using the form approved by the Federal Tax Service by order dated October 29, 2014. No. ММВ-7-3/558@ (as amended on December 20, 2016). The declaration form contains 12 sections. When the information is folded, the title page and section 1 are simply filled in, and other sections are drawn up, as they are filled in with information about the operations carried out during the subordinate period. During the current period, one hundred percent of the maximum permissible limit applies to the quarter.

Declaration for the 3rd quarter of 2018 The EDV may be submitted by the tax payer (as well as the tax agent or “special regime officer” who issues the invoices) no later than December 25, 2018. It is necessary to display data from the purchase book and the sales book, recorded during the summer of 2018. Agents who do not pay the VAT and agents who pay the taxes, who are registered and paid the tax, can submit a declaration on paper, and all other payers of the VAT will notify you electronically.

Let's take a look at the completed declaration from the butt.

MPE: how to fill out the declaration for the 3rd quarter

LLC "Omega" in the other quarter of 2018 withdrew an advance payment for the supply contract from Russia in the amount of 222,902 rubles. (MPE at the rate of 18% - 34,002 rubles, Vartіst without MPA - 188,900 rubles). The goods were accepted by the buyer and delivered. An invoice was written for the amount of the overpayment; Omega LLC paid the maximum allowance to the budget. In the 3rd quarter the following government operations were carried out:

04.07.2018 r. For mutual homeownership, the goods were returned, vyvantazheniy purchase from Chernya 2018 (the goods are bright). The buyer and the seller have registered a return sale. The buyer placed a racket-invoice at the address of LLC "Omega" for the length of this land - 222,902 krb. z urahuvannyam PDV. Declaration of income tax for the 3rd quarter may reflect this procedure in the warehouse of information from the purchase book from Omega LLC. The buyer, upon completing the declaration, will show the return on sales.

The Omega company sold property worth 93,810 rubles in the third quarter. (In addition, the maximum permissible value is 18% for a size of 14,310 rubles).

LLC "Omega" purchased cheese from the amount of 18,526 krb. (Including maximum allowance for the size of 2826 rubles. At a rate of 18%).

The EDV declaration form for the 3rd quarter of 2018 by the Omega company consists of the title page and sections 1, 3, 8, 9.

On the title page, the IPN and checkpoint number of the company is indicated in the cap. This is the first one, so the field for assigning the registration number is set to “0”. The filing period is displayed with the code “23”, which indicates the third quarter. Next, enter the code of the Federal Tax Service and put the code behind the location (in our category “214” - a legal entity without the status of the largest tax payer).

The PDV declaration form for the 3rd quarter of 2018 is guilty of being placed on the title page outside the name of the tax payer, contact information. At the bottom of the sheet it is indicated who is creating the document - the director (tax payer) or a third person is authorized by him. It is obligatory to enter a number of completed pages and a code behind the KVED2 classifier, which directly indicates the activities of the company.

According to the declaration of maximum allowance for the 3rd quarter of 2018, the lines of submission were not broken: 8 reports were submitted in the application, the boundary terms were completed.

At the next stage, data is entered up to sections 8 and 9 on the display of purchase and sale books.

Section 8 “Views from the purchase book” will be filled with two:

According to the return sales operation, which was carried out with the return of products purchased by the purchaser in the previous quarter (RUB 222,902).

Purchasing cheese (18526 krb.)

Declaration of MPE for the 3rd quarter of 2018. In section 8, the return transaction is registered according to the purchase ledger data, then:

enter the serial number from the purchase book (page 005);

code for the type of transaction (page 010) - put “1”, which means the addition of goods (returns during the return sale can be equalized with the purchase of commercial products);

the number and date of the invoice are indicated, which was written by the buyer, which was received by the product (page 020, 030);

enter the details of the document that confirms the payment of the tax (page 100-120);

IPN and checkpoint codes identify the counterparty (page 130);

Row 170 shows the legal size of the goods turned (with the right order), row 180 shows the size of the rightful gift. The sums are in rubles and copies.

Read the report on the modification of the declaration of MPV in our article.

In a similar manner, in the MPE declaration for the 3rd quarter of 2018, another section 8 is drawn up - for the purchase of raw materials.

Section 9 “Sales Views” will be updated once, because sales in the 3rd quarter were one. In fact, the order of filling is similar to that of section 8, but for this purpose the information is taken from the sales book. Information about the issuance of the invoice is indicated here by the IPN/KPP of the purchaser (page 100), the number and date of the payment document (page 120, 130). Per side 170 is the amount of sale without tax, but for the side. 200 – the maximum allowance amount (at a rate of 18%).

In section 3, row 010, column 3 shows the tax base (the value of the property sold without PDV from section 8), and column 4 shows the amount of the tax from all sales for the quarter (data from section 9).

The amount of the deposit, which was previously paid to LLC "Omega" for the returned goods, in the 3rd quarter appears at the warehouse of the input maximum allowance declared before the recovery (row 120 in section 3).

The required amount for the donation for health care must be indicated in field 190.

At the initial stage, goiter appears in the subsac. At the same time, through the agent, the Omega company has settled a large sum of maximum allowances, which must be entered, as it outweighs the size of the required amount to be paid before payment. This necessitates the need for the payer to pay the taxes he incurred to pay the taxes for the supply of goods that were not received in the previous tax period. As a result, it turned out that there were no outstanding tax payments from the tax payer in the 3rd quarter, and there was a sum to be collected from the budget (the amount was submitted to the amount of 210 and transferred to the amount of 050 to section 1).

You can download the latest version of the income tax declaration for the 3rd quarter.

On the page 1C:Lectorium there is a video recording of the lecture “New declaration of EDV in 1C:Accounting 8 - preparation, submission and clarification”, which was published on January 5, 2015 in 1C:Lectorium:

Part 1. Regulatory regulation of the maximum permissible limit
Part 2. Preparation of cloud data up to the new level with MDV
Part 3. Obligation for the folding of invoices and logging the form of invoices
Part 4. Form the rules for maintaining a book of purchases, books of sale and a journal for the appearance of rackets-invoices (Resolution No. 1137)

Structure of the new tax return

New tax declaration with maximum allowance, approved. Order No. 558, on the previous declaration, approved. Order No. 104n includes not just this, but 12 sections. This warehouse includes primary divisions from first to last:

Section 1 “The amount of the tax, which supports payments to the budget (according to the budget), according to the data of the tax payer”;
Section 2 “The amount of the tax, which extends payments to the budget, according to the data of the tax agent”;
section 3 “Rozrakhanok sum tax, which extends payments to the budget for operations that are subject to tax rates, referred to in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation”;

Addendum 1 to Section 3 “The amount of the contribution that extends the renewal and payment to the budget for the past calendar year and the previous calendar year”;
Addendum 2 to Section 3 “Regulation of the tax, which supports payments for transactions with the sale of goods (work, services), transfer of mining rights, and the tax, which supports the recovery, foreign organization, which active business activities in the territory of the Russian Federation through its affiliates (representation, branch)";

Section 4 "Regulation of the tax for operations with the sale of goods (work, services), the establishment of a tax rate of 0 hundred rubles for which is documented";
section 5 “Regulation of the amount of tax insurance for operations with the sale of goods (work, services), the establishment of a tax rate of 0 hundred rubles for any previously documented (not confirmed)”;
section 6 "Regulation of the tax for operations with the sale of goods (work, services), the establishment of a tax rate of 0 hundred rubles for which is not documented";
section 7 “Operations that do not require subsumption (which are subject to subsumption); operations that are not recognized by the object of supply; operations involving the sale of goods (work, services), the place of sale of which is not known to the territory of the Russian Federation; “And this is the amount of payment, partial payment for future deliveries of goods (conventional work, given services), the cost of the production cycle of which will be over six months.”

And also new sections from eight to twelve:

section 8 “Views from the purchase book about transactions that are displayed for the past payment period”;

Addendum 1 to Section 8 “Views from the additional pages of the purchase book”;

section 9 “Views from the sales book about transactions that are displayed for the past supply period”;

Addendum 1 to Section 9 “Videomosti from additional books on sale”;

section 10 “Views from the journal of the submitted invoices for operations that affect the benefit of another person on the basis of commission agreements, agency agreements or on the basis of transport forwarding agreements , which are displayed for the past supply period”;
section 11 “Views from the journal regarding the withdrawal of invoices for operations that affect the benefit of another person on the basis of commission agreements, agency agreements or on the basis of transport forwarding agreements , which are displayed for the past supply period”;
Section 12 “Videomosti of invoices issued by persons designated in paragraph 5 of Article 173 of the Submissory Code of the Russian Federation.”

It is significant that the new declaration has been prepared primarily oriented towards an electronic format, since the paper declaration form provided in Order No. 558 is important to remember and verify. But since the purchase book and the sales book, as well as the journal of invoices and invoices, can contain a large number of records, it is practically impossible to make money. This approach, perhaps, is entirely justified, since the possibility of submitting a declaration in the paper version itself is surrounded by a narrow number of declarants:

non-payers of PDV, who sign the obligations of tax agents, and not intermediaries (forwarders, tax collectors);
tax payers who provide information submitted to the sovereign chamber (clause 3 of article 80 of the Tax Code of the Russian Federation).

There are two main “axioms” that are consistently supported by the tax authorities:

The declaration of the maximum permissible value, issued in electronic form, is not subject to the paper version in principle. Of course, you can separate such a declaration for yourself and on a paper nose, but taking into account those that the skin registration record according to the skin structure-texture, variations in sections 8 - 12, takes up at least two arches, obligatory so ї paper's declaration will be simply gigantic;
Those, as a tax payer, create an electronic format for the sections of the declaration for clear inspection (for visualization), is determined solely by the electronic capabilities of the tax payer himself. Therefore, for the purpose of receiving, monitoring, and analyzing the information contained in sections 1 – 7 of the declaration, basic tabular forms with vertical displays of indicators behind the subordinate rows are entirely suitable. And to review the information that is located in sections 8 - 12 of the electronic declaration, from the point of view of clarity and rationality, it is sense to go down to the very forms of sales books, purchase books, magazines in the form of withdrawal and placement of invoices, I have This information is provided for your reference look.

Procedure for completing the declaration

Automatic filling of counterparty details with IPN is supported in all remaining versions of cloud programs of the 1C:Enterprise 8 system:

Version 1.3.60 Changes "Management of manufacturing enterprise" (rev. 1.3);
Version 1.1.55.2 configuration "Complex automation" (rev. 1.1);
Version 3.0.34.17 configuration "Business Accounting" (versions PROF, CORP and basic, rev. 3.0);
Version 2.0.3.31 Change "Vity of enterprise" (rev. 2.0);
Version 2.0.10.72 configuration "1C:ERP Business Management" (rev. 2.0);
Version 11.1.10 configuration “Trade Management”.

In conclusion, it is significant that the successful development of a new declaration with MDV is a comprehensive one, which includes:

correct implementation of the regulated form of the maximum permissible limit in the program;
filing a declaration via electronic channels;
a timely explanation of the confirmation of the FNP (in electronic form)
for specific series of sections of the declaration;
submission of original declarations on the basis of records of additional documents.

Presentation: how to prepare for the creation of a declaration with EDV

About those how to prepare in advance for the preparation of a declaration with PDV, including for additional services “Auto-renewal of counterparty details” and “Verification of counterparty details”, .

Regular reporting of the EDV requires the accountant to pay special attention to the precise procedure for filling out all rows of the declaration. Incorrectly entered codes or violation of control connections is the reason for the dismissal of the call, the conduct of a desk audit, or a referral to the administrative/submission department.

FILES

Regulations for reporting information

Subject to proper tax legislation, all declarations of the maximum permissible limit are issued via TKS channels in accordance with the obligatory procedure. During the process of forming the document, you must follow the changes that the Ministry of Finance must make to the electronic format of the document. To correctly submit the declaration, please use the latest version of the report.

The VAT payer and the tax agent are given 25 days after the end of the quarter.

Please respect: The alternative version of the paper version of the declaration with PDV is allowed only for those subjects of government activity, such as those involving a tax on a legal basis or not recognized by PDV payers and outside the category of tax agents iv.

Warehouse declaration

The quarterly declaration with maximum allowance contains two sections, obligatory until complete:

head (title page);
the amount of maximum permissible value, which extends payments to the budget/return to the budget.

A written document with a simpler design option (Title and Section 1 with dashes) is submitted in the following formats:

valid during the pre-war period of government operations, which do not imply compliance with the MPE;
conducting activities outside Russian territory;
the presence of production/commodity operations during the final period of the transaction – if for the residual trade it is necessary to work over time;
the subject of commercial activity is subject to special supply regimes (USGN, UTII, PSN, USNO);
At the hour, an invoice will be issued with the tax paid by the tax payer, released under the MDV.

In case of obvious changes of mind, the amounts of implementation of the types of activities that are used are indicated in section 7 of the declaration.

For supply subjects who conduct business under the established MPE, it is obligatory to fill out all sections of the declaration, which may include various digital displays:

Section 2– calculation of the amount of MDV for organizations/IPs, which indicates the status of filing agents;

Section 3– amounts of sales that fall under the scope of supply;

Divided 4,5,6- vikorystavuyutsya for the evidence of government operations behind a zero tax rate or not to confirm the status of “zero workers”;

Section 7– data required for VAT operations must be specified;

Sections 8 – 12 include information from the purchase book, the sales book and the journal of issued invoices and will be filled in by all payers of the VAT, so as to maintain the tax collection system.

Completion of sections of the declaration

The relevant regulation with the EDV may be consistent with the instructions of the Ministry of Finance and the Federal Tax Service, laid down in order No. ММВ-7-3/558 dated 10/29/2014.

Title page

The procedure for filling out the head sheet of the declaration with EDV does not differ from the rules established for all types of information up to the FNP:

Data about the payer's IPN and checkpoint are written at the top of the sheet and are not included in the information on the registration documents;
The filing period is designated by codes adopted for filing purposes. Decryption of codes is indicated in Addendum No. 3 to the Instructions for completing the Declaration.
Submission inspection code - the declaration is submitted to the Federal Tax Service department, where the registration payer is. Accurate information about all codes of territorial filing authorities is available on the FNP website.
The name of the subject of the enterprise activity exactly corresponds to the names of the designations in the installation documentation.
Code KVED – the main type of activity is written on the title page behind the statistical code. Indication of values in the information sheet of Rosstat and at the register of ЄDRUL.
Contact phone number, number of completed and transferred documents, declarations and supplements.

The title page bears the signature of the payer's representative and the date of issue. On the right side of the sheet there is a space for recording the authorized person of the filing service, which is confirmed.

Section 1

Section 1 is a sub-section, in which the PDV payer informs about the amounts that require payment and compliance with the results of the accounting/tax area and information from section 3 of the declaration.

In Arkusha, the territorial coverage code (OKTMO) must be indicated, where the tax payer carries out the activity and is transferred to the region. U row 020 The BCC (budget classification code) is recorded for this type of contribution. PDV payers rely on the KBK for standard activities - 182 103 01 00001 1000 110. You can clarify the KBK in the remaining edition of the order of the Ministry of Finance No. 65n dated 07/01/2013.

Uvaga: If the BCC is inaccurately assigned to the declaration with the maximum allowance for payment of taxes, there will be no special payment for the tax payer and will be deposited in the rooms of the Federal Treasury until payment is confirmed. If you pay the tax, you will be charged a penalty.

Row 030 It will be remembered only because the tax invoice is issued by the tax payer, issued under the PDV.

In rows 040 and 050 Slide to record the amount received from the tax deduction. If the result of the refund is positive, then the amount of MDV before payment is recorded in line 040, and the result is recorded in line 050 and contributes to the withdrawal from the budget.

Section 2

This section is responsible for the presence of subcutaneous agents from the skin organs, so that such a stench may detract from this status. There may be foreign partners who do not pay the maximum allowance, landlords and sellers of the municipal lane.

For each counterparty, the following page is filled in, section 2, where its name, IPN (if obvious), BCC and transaction code are clearly indicated.

When reselling confiscated goods or conducting trade transactions with foreign partners, filing agents will troki 080-100 Section 2 – the amount of the increase and the amount that was received as an advance payment. The pouch, which facilitates payment by the deposit agent, appears in row 060 with the description of the values \u200b\u200bindicated at the steps rows – 080 and 090. The amount of tax collection from realized advances (p. 100) will change the final amount of MDV.

Section 3

The main section of the information about the VAT, in which tax payers work on the tax structure, which facilitates payment / compliance with the rates set by law, requires the greatest amount of power from accountants. The sequential completion of the rows of the section looks like this:

U side 010-040 The amount of revenue from (according to expansion) subdivided, apparently, according to the stoked subsoil and deductible rates is determined. The amount recorded in these rows is due to the amount of income invested in the 90.1 ratio and shown in the income tax distribution. If discrepancies are identified in the declarations, the fiscal authorities will seek an explanation.
Stor. 050 It will be remembered only if the organization is sold as a complex of financial assets. The tax base is the balance sheet value, multiplied by a special correction indicator.
Stor. 060 There is a concern about industrial and utility organizations that manage the BIS for power needs. This row shows the total cost of the final work, which includes all actual expenses incurred during work or installation.
Page 070– in the column “Donation base” in this row, put the amount of all penny expenses that were included in the future supply cabinet. The PDV amount is insured at a rate of 18/118 and 10/110, depending on the type of goods/services/work. If the implementation takes place within 5 days after the prepayment “falls” into the payroll account, then this amount is not included in the declaration as a withdrawal of the advance payment.

In section 3, it is necessary to enter the amount of maximum permissible value, which is consistent with clause 3 of Article 170 of the PC, which must be updated in the tax form. There is a sum that was previously declared as a contribution to the recovery at the police stations - a special regime, a release from the submission of the MDV. Updated donation amounts are generally collected from the parties. 080, with specification in the rows 090 and 100.

In rows 105-109 Data is collected on the adjustment of MPE amounts throughout the reporting period. This may result in a reduced tax rate, an illegal transaction being carried out before non-compliance, or the impossibility of confirming a zero rate.

The total value of the corrected MDV is indicated in row 110 and is the sum of all indicators displayed in column 5 rows 010-080, 105-109. The final figure for the filing may be equal to the amount of the maximum per capita income in the book of sales based on the sum of the turnover for the current quarter.

Rows 120-190(column 3) dedicated to health care, call for the amount of maximum allowance before payment:

The size of the deposit for a row of 120 is formed based on the withdrawal of counterparties-postal invoices and the current amount of MDV from the purchase book.
Row 130 is replaced by the analogy on the side. 070, or to place the tribute in the sum of the contribution paid to the postal owner as an advance payment.
Row 140 duplicates row 060 and reflects the contribution, calculations based on the amount of actual expenses during the BIS for the needs of the tax payer.
Rows 150 – 160 are applied to foreign trade activities and establish the amount of maximum allowance, payment at the checkpoint or markup on the quality of goods imported to Russia from the borders of the MS.
In row 170, it is necessary to register the size of the maximum permissible value, before the charges for the advance payment, which were found, since the implementation was underway in a certain quarter.
Row 180 will be filled with supply agents and will replace the MDV value assigned to row 060 in Section 2.

The result of the folded sum from all legal bases is recorded in row 190, and rows 200 and 210 are included in the arithmetic operations between rows 110 gr.5 and 190 gr.3. If the result obtained from the calculated maximum allowance for recovery is positive, then the value shown in row 200 is calculated as the maximum allowance before payment. In another case, if the size of the insurance exceeds the insured amount of MDV, then fill in the amount of 210 UAH. 3, which is the maximum permissible limit before exiting.

Displayed in rows 200 and 210 in section 3, spend the duty tax up to rows 040-050 in section 1.

The declaration with EDV has been filled in with two additional items up to section 3. These forms will be filled in:

For the main reasons, what should be considered in non-compliance with the maximum legal limit of activity. The mind is important - the donation from these assets was previously accepted before recovery and is now subject to renewal for 10 rubles. The add-on displays individually the type of OS, the date of commissioning, and the amount accepted before it was transferred to the current market. This program may be filled in with the declaration for the 4th quarter.
For foreign companies that operate in the Russian Federation through official representative offices/subsidiaries.

Sections 4, 5, 6

The designated divisions are required to fill out the balance with these payers, as they assert their right to a zero rate of PDV. The difference between the sections lies in several nuances:

Section 4 is confirmed by the tax payer who can document the legal rate of 0%. In section 4, the code of the government operation, the amount of revenue withdrawn and the amount of the declared tax revenue were transferred.
Section 6 will be registered in the form if, on the date of submission of the declaration, the tax payer has not yet collected a new package of documents to confirm the payment. Unprocessed transactions are entered before section 6, and can later be accepted before being processed and transferred to section 4. For this purpose, the availability of documentation is required.
Section 5 It is necessary to remember these “nulls”, who previously stated that they would be required to obtain documents, and would not have denied the right to sustenance of the preferential rate during this period.

Important: due to the fact that there are many conditions for the registration of section 5, the tax payer is responsible for covering the skin during the winter period, if it has been declared that it needs to be hydrated.

Section 7

This list of instructions for the transfer of records of the operations that took place in the famous quarter since then. 149 clause 2 of the Tax Code of the Russian Federation, amended as part of the adoption of the maximum permissible limit. All documented commercial activities are grouped by codes, which are indicated in Appendix No. 1 to the instructions.

It is necessary to complete only one mind - the finished product or the finished work will be of a satisfactory nature and will be completed in 6 calendar months.

Sections 8, 9

Recently, sections have appeared to transfer deposits prior to the declaration of statements, reinsurance from the book of sales/book of purchases for the reporting period. In order for the fiscal authorities to automatically carry out a desk verification, all counterparties who have “trailed” the tax registers with the MDV are listed in these archives.

Behind the regulations sections 8 and 9 Next, open information about postal workers and buyers (IPN, checkpoint), details of received or other invoices, specifications of goods/services, amount of revenue and the specified maximum permissible value.

Important: Electronic reporting modules make it possible to verify these sections 8 and 9 with counterparties before submitting a declaration. Otherwise, if there is inconsistency in the data during cross-checking with the Federal Tax Service, amounts before recovery that do not correspond to the postal owner’s sales books may be excluded from the breakdown and the amount of MDV until payment increases.

When correcting data before previously declared invoices, the tax payer must formulate addenda to sections 8 and 9.

Section 10, 11

These sheets have a specific character and facilitate the design of business entities in several categories:

commissioners and agents who work for the benefit of third parties;
individuals who provide forwarding services;
Forgetful enterprises.

U sections 10-11 The guilty ones were re-insurance of records from the journal of withdrawals and presentations of invoices from sums of maximum permissible value and subject to turnover.

Section 12

A list of instructions for inclusion before the declaration by payers of taxes that may be exempt from the PDV. Replenishment criterion section 12- Availability of invoices with maximum permissible limits presented to counterparties.

2.1.29. How to fill out section 9 of the declaration. Section 9 requires you to enter the sales book data according to the posted invoice. I'm stuck at the most important displays. How to store a book is clear to the eye.

Code for the type of transaction (column 2 of the sales book). As of June 1, 2016, new codes for types of operations () will be added. The main codes that you need to create for the sales book are in the table.

In the first quarter of 2017, filers stopped accepting declarations with PDV with allowances for transaction codes. The FNP told us about the price. The purchase book, sales book and magazines containing invoices may not have codes that are suitable for these registers.

Seller's invoice number (column 3). The best option is to use simple numbering of invoice sections without letter symbols, dashes and other symbols. Then there will be fewer differences between the position of the buyer and the buyer.

IPN/KPP buyer (column 8). Companies that sell goods and services to individuals may not include IPN in the invoice, and also in the sales book. Apparently, this indicator is daily and at the same time as the declaration. There is no damage to anyone.

However, for correct verification of column 2 of the sales book, you need to enter code 26. Vin indicates the sale of goods to buyers who are not paying the tax for the added goods or for the payment of the tax. This code is intended for sale to individuals. This needs to be done if the company receives advance payments from such buyers.

IPN/KPP of the intermediary (column 10). If the goods are sold through a commission agent or agent acting under his own name, indicate the sale of his details in the book. This data will be recorded in the declaration.

The number and date of the document confirming payment (column 11). When selling goods, payment document details in column 11 of the book do not need to be recorded. If the buyer has overpaid the prepayment, indicate the payment details for the best advance payment.

The number of sales that are included in the tax (column 19). This column is intended primarily for organizations that comply with the MPE (). If the company sells goods that are not subject to the EDV under the Subsidiary Code of the Russian Federation, the sales book will not be renewed. Please include the following before the declaration of section 7, the purposes for the simple operations.

In the news for the first quarter of 2017, in section 9, a new row 035 “Registration number of the military declaration” has appeared. However, the declaration for the 1st and 2nd quarters of 2017 may not be remembered. The book of sale does not yet have a column requiring the collection of data for a new series of declarations. Otherwise, if you show up, most companies will leave the new row empty. In accordance with the draft amendments to Resolution No. 1137, information about the mint declaration at the book of sales and, apparently, in row 035, declarations indicate that the company of the special economic zone of the Kaliningrad region i.

It is possible that the company can register in the sales book and the purchase book, corrected and corrected invoices. Then you need to specify the details of both documents and the initial invoice.

2.1.30 If necessary, fill in the supplements to sections 8 and 9. Addendum 1 to section 8 of the declaration must be filled in if changes are made to the purchase books of the quarters that have passed (for which declarations have already been created). From section 8, appendix 1 to section 8, all tax payers are required to pay the right to pay taxes. And also tax agents, in addition to those named in paragraphs and Article 161 of the Tax Code of the Russian Federation. Addendum 1 to Section 9 of the Declaration is to be completed if changes are made to the books of sales of quarters that have passed (for which Declarations have already been created).

2.1.31 What happens if you submit a declaration without divisions 8 and 9. A declaration with PDV can be submitted without sections 8 and 9, only if there was no operation or there was an operation that is not subject to the PDV in a well-known quarter, and the company submits a zero report. If the company is small in compliance with the MDV operations, and sections 8 and 9 are not included to the mark, then during the verification of the control data, errors will appear. In connection with this, it is necessary to give an explanation and clarify the significance.

In addition, the buyers, who stated the recovery from section 8, are obliged to explain the date. Even automatic verification cannot equalize the amount of verification declared by buyers with the amount of maximum allowance calculated by the seller. As a result, many clients are forced to deal with careless customers.

The algorithm for filling out section 9 of the MPE declaration is described in paragraphs. 47-48 of the order of the Federal Tax Service of Russia “About the approval of the form of the filing declaration...” dated 10.29.2014 No. MMB-7-3/558@ (from the 1st quarter of 2019, it will be confirmed by the editor dated 12.28.2018).

For the sake of clarity, the point of the order, which is in section 9, is deciphered by the name:

Addendum No. 1 to Section 9 must be filled out in the same manner if changes were made during the current period before the sales book. In this case, row 001 (a sign of relevance before the submission of statements) is filled in a manner similar to that described above. Other rows of programs will follow this order:

Materials on our site will help you keep track of your taxes:

“What is the procedure for filling out the income tax declaration - butt” ;
“Instrument for completing the filing declaration 3-PDFO” .

Order instructions

We'll show you how to fill out section 9.

PAT "TechnoKvant" produces industrial refreshing products and sells them independently. The company has agreements with divisions for large wholesale distributors, and throughout history, promotions are carried out approximately once per quarter. In the 3rd quarter, the enterprise increased the amount of products at the address of the wholesale broker in the amount of 28,974,230.94 krb. (This includes MDV (20%) = 4,829,038.49 rubles) - Rakhunok-invoice No. 3 dated 07/27/2019.

PJSC "TechnoKvant" draws up a declaration with maximum permissible value, based on the following approaches:

The output data is entered before the declaration with the cloud program.
The declaration is generated and submitted to controllers in electronic form.
The correctness of the statements that are included before the declaration is verified by the internal control officers of PJSC TechnoKvant.

We marveled at how PAT “TechnoKvant” filled out section 9 of the declaration of maximum allowance for the 3rd quarter.

Rows 001-030

Rows 035-100

At this block of PAT "TechnoKvant" fill in row 100 "IPN/KPP buyer". For other rows there is no data:

Rows 110-220

On this side of section 9 of PAT "TechnoKvant" fill in 3 rows:

160 “Varity of sales according to invoice ... (including taxes)”;
170 “Varity of sales subject to tax...(without tax)”;
200 “Treasury amount...”.

Rows 230-280

The final block of rows in section 9 of PAT “TechnoKvant” should be filled in as follows:

Nuances on section 9 for 2018-2019

On the sheet of the Federal Tax Service of Russia dated April 19, 2018 No. SD-4-3/7484@, controllers clarified the specifics of filling out the declaration with PDV (including section 9) by tax agents appointed under clause 8 of Art. 161 of the Tax Code of the Russian Federation (purchasers of timber, ferrous and colored metals, recycled aluminum and other alloys, raw animal skins).

About tax agents:

as they are not VAT payers;
payers of the maximum allowance, levied as a result of the obligatory payment taxes, associated with the assessments and payment taxes.

These persons are ordered to fill out section 9 (in addition to section 2 of the declaration) with information about invoices, withdrawal from sellers of certain goods, in case of overpayment of overpayments and in the cases described in paragraphs. 5 and 13 tbsp. 171 Tax Code of the Russian Federation:

until 01/01/2019 - from negative values in case of stagnation of water in accordance with the established order;
after 01/01/2019 - using the method of stagnation to recover from the images in section 8.

Pouches

Since in this quarter the company or individual entrepreneur has been involved in the operation of the MDV, before the declaration, Section 9 may be included. ii. The presence of a completed section in the warehouse of a non-zero declaration does not allow it to undergo logical control during verification by the tax inspectorate.