this document, as a declaration of VAT for FE, It is a type of regulatory reporting entities, carrying on business. The legislator establishes the exact requirements and rules on the implementation of the procedure for filing such a document. Besides, filling in VAT returns IP should be carried out according to the content of certain conditions. Reporting shall each entrepreneur (even zero, that does not involve any taxes). The Internet offers samples for correct registration information.
Who should submit reports on VAT
There are several options for doing business. Creating IP – One of the most common ways to provide services and sell goods. In this case, there is always the opportunity to save on taxes and other expenses. but, in spite of the privileges, which relate more to small and medium businesses, there are tax rules, on which VAT declaration for the IP should be sent to the tax office for the supervision and control.
Whether SP pass on the VAT declaration? To answer must understand the principle of the subjects in the presence of this status. The existence of private enterprise to enable the citizen to carry out various activities with virtually no restrictions. Only a few cases require a license or other additional authorization.
Sent to the tax return of VAT SP compulsory. However taxation systems involves the use of various, allowing to combine several types of taxes at a reduced rate. That is, PI can exist on USN, on UTII and patent. These options include lowering the interest rate on the taxes paid.
An individual entrepreneur is recognized by the taxpayer of the Tax Code. At the same time entrepreneurs may be conditionally divided into two groups: person, transporting goods within the country, and this, who move goods through customs. The general rate of this tax is 18%. However, when carrying out activities within the state indicator can be reduced. But it is necessary to understand, what, if the IP on the USN, VAT return submitted will not be. In these modes, the entrepreneur-private trader generally does not act as a VAT payer.
Since the VAT return is not available for IP at OCHO, it should be said about the privateers, who do not use simplified forms of taxation. In this case, to avoid reporting obligations can only be, if the entrepreneur has received income in the last three months, is less than two million rubles.
There is a version of the document – Zero VAT return SP. There will be a need for those statements, who acts on OCHO or did not conduct activities in the last quarter. That is in fact the tax office receives information, that there is nothing to collect from the subject.
How to pass a declaration, its fill pattern can be found online and download all documents. And the order of actions and a new form will be used by all subjects of taxation, independently, entrepreneur is, organization or citizen, who is forced to pay VAT. Respectively, requirements and procedures to file a return, will be common and compulsory for all.
Do I have to submit tax statements, the legislator establishes the right. However, at the federal level, there are no regulations, introduces a requirement to, as the VAT declaration for the IP will be drawn up, and in what form should be sent to the authorized body. Therefore, the IRS issued a letter Russia, which provides conditions for carrying out the procedure in question.
When the SP delivers a VAT declaration, it should take into account not only the accuracy of the information, are made to the document, but also the shape of its registration. To do this, you must comply with certain requirements:
- The form of the document. Be sure to VAT declaration for the IP should be submitted on A4 sheets. In this double-sided reflection of information is not allowed. Each page of the declaration must be engaged in a separate sheet.
- filling information. The new form of the declaration involves not only the introduction of information in the field of the hand of blue or black ink, but also the preparation of a document in electronic form, that is, through the use of printed text.
- Designation pagination. Even if the declaration is not intended to fill any sections, should denote each sheet, to finally indicated total number. This is due to the fact, that the declaration document is a holistic, even if it is only required to fill in parts of. Which sheets pass, rather, fill defines the purpose of submission of such report.
- Mandatory use of symbols. Various types of taxes, deductions and other information, made to the document, have a numerical designation. Such codes are required to put down in the Declaration, then to report took into account the inspector of tax service.
Fulfillment of these conditions is a requirement. Employee Tax Service has the full right to refuse to accept the document at the wrong order document feeder, and this may lead to a delay in the payment of taxes and penalties for being late with submitting declarations.
In order not to make mistakes in the preparation of the document, you can turn to lawyers or special services, helping on the basis of the data provided (revenue size, arrived, expenses) withdraw the amount of tax to pay. You can check the self-declaration formed. This would require the tax accounting data. Be sure to check those data, that issued the automatic program of the statement, themes, that exist on paper.
The content of the document
On the Internet you can find a sample of the VAT declaration form for IP, which allows to determine the order, which parts of the form and the page should include information about the taxpayer and income. In the event of payment of VAT is set several sections of documents, which must contain the necessary information for the calculation of payment.
To understand, how to fill in the IP of the VAT declaration, should consider the procedure for entry of data into each part of the document.
Title page. Declaration form presupposes titulnika, which includes basic information about the taxpayer, its location, etc.. Respectively, here indicated by individual PI status, taxable period, OKEVD in accordance with the provided codes. Required to specify contact information, including phone numbers. Separately, you need to make the code of the tax inspection, which typically correspond to the region of finding IFTS. At the bottom of the cover sheet is put down the date of the document. Page signed by a citizen or a tax agent (if the payer – organization).
Section 1. Despite, that this part of the document is immediately after titulnika, fill it follows after making all subsequent data. This is due to the fact, the first section contains the total amount of tax calculated. Entered the final figures in the field 040 and 050. Note the line 020, which includes CSC.
Section 2. Where filling occurs only by the tax agent organization, that SP will not spread.
Section 3. Here, fill out fields 010-040 and 060-070. Made information on the amount of profit, which will be taxed, as well as the amounts, that it was obtained by the sale of goods and services. It is worth noting, what, eg, field 060 It will not always be filled, as it regards entrepreneurs in manufacturing or construction. That is to be determined according to the desired value occupation. Section three contains information:
- Are before any deductions, special modes, exclude the payment of VAT, etc..
- Denotes various deductions, taxes, paid to suppliers and other costs, affecting the calculation of the collection. All this is brought in from the field 120 to 190.
- SP should be aware of the possibility of adjusting the amount of tax, required for the reporting period. For this isolated line 105-109.
Section 4 filled only, if the taxpayer can explain the validity of the application of the zero rate.
Section 5 only available for the, who said earlier that the right to deduct, but I get benefits within a specified reporting period.
Section 6 It comprises a base for application of preferential treatment, but in the absence of documents, confirming this fact. Later, the information can be transferred to the fourth section, If the paper bag will be presented.
Section 7 records transactions, committed by an entrepreneur, but not subject to taxation.
Section 8 and 9 – Declaration of the recently introduced, which involve making information about the entries in the books and magazines on purchases SP, that the tax office was easier to carry out desk audits.
It should be remembered, each page must contain a declaration at the top of the page number designation, VAT payer, and below – drafting and signature of date.
The procedure for filing
In addition to compliance with the order of the document, you need to know, to submit a VAT return, SP. On 2018 year provided the same principle of operation, that was used previously. Firstly, to be understood, that accept reports only IFTS Russia, which are determined according to the place of registration of the individual entrepreneur.
Considered VAT declaration for the IP also includes preparation of an additional package of documents. These include:
- certificate of registration of the person as an individual entrepreneur;
- document, identify;
- intelligence, confirming the right to use preferential treatment and other.
The exact list should be established specifically designated branch RF FTS.
The legislator determines the way of putting on the VAT declaration SP. The entrepreneur can use electronic resources and send documents via the Internet, personally visit the IRS or attract Representative. The latter case requires the preparation of a power of attorney, certified by the statutory way.
Feature of this Declaration is, it is served once a year, and which acts as a tax time period. Respectively, Declaration of direction must occur not later 25 of the month, which should be the last in a calendar reporting year. Only after submission of the declaration is to be paid this kind of tax.
It should also be mindful of the consequences of non-compliance with terms of submission of the declaration and understand, that inspection may apply penalties. The absence of a report in the IRS results in VAT evasion. collecting the size can vary from 1000 rubles and ending 30% the amount of tax, provisions to the payment of. The penalty may be modified downwards, if the delay was not long, and the payer did not have the intent to hide from such an obligation. This matter shall be settled directly by employees of tax service.