Before submission, it is very important for the accountant to double-check its completion in detail, and in particular, the correct calculation of VAT payable to the state budget. This will help the company avoid possible mistakes and legal costs.

Step-by-step algorithm:

1. First of all, check the data from the general ledger. It is necessary to check the correspondence of the numbers and dates of the primary accompanying documentation that you use when filling out accounting records, check the amounts of payments and taxes on them. Correct all discrepancies and contradictions before the declaration falls into the hands of the tax inspector, otherwise you risk paying a penalty after a desk audit.
2. Analyze the balance sheet. Now it is important to divide the data from accounts 60 and 62 into subaccounts, where 60.2 and 62.1 are always exclusively in debit, and 60.1 and 62.2 are in credit, respectively. If there is a contradiction, reconcile the balance at the end of the tax period according to accounts and amounts from.
3. Next, you need to create a statement for account 41 “Goods”. The remaining goods must be in debit and not highlighted in red in accounting. Otherwise, if an error was made, check all issued and received invoices for mis-grading.
4. In this order, you need to create a statement of account 19 “VAT on acquired values”, where the debit balance should be .
5. If there were advances during the reporting period of the declaration, the balance sheet of subaccount 76 “Advances” should be opened. Multiply the credit of subaccount 62.2 by the VAT rate - the value should coincide with the credit at the end of the period.
6. In the 1C program, you need to create a subaccount for counterparties, check all invoices, accompanying documents, amounts paid and received - they should not freeze. If you have signed multiple agreements with the same supplier or customer, break them down separately in your accounting. This will help you avoid getting lost in payments and VAT calculations.
7. Be sure to check the data in the purchase and sales books for invoices issued and received: their numbers, dates, product names, amounts and costs - do not allow continuous numbering. The manager or chief accountant of the enterprise must approve the signatures and seals in the documentation if corrections have been made to them.
8. Check the invoice journal: data on numbers and dates, VAT amounts, total cost, name of the buyer, TIN number and final amounts using the balance sheet. If the transfer of products was free of charge, invoices are not recorded in the journal. The invoice for the advance payment, if there was one, is also not registered.
9. Next, it would be advisable to number the sales book, sew it together, certify the information with the seal and signature of the head of the organization, and indicate the number of pages on the last page on the reverse side.
10. After checking the details of the purchase book, check the data with the specified statements. Tax documents must be registered in the period when the right to VAT deduction arose.
11. If you missed an invoice for the previous one, or made a mistake in it, cancel it. In this case, you need to fill out an additional sheet, draw up and submit an updated VAT return.

How can you check the correctness of the VAT return and Profit from SALT?

1. When filling out a VAT return, the data in column 5 on lines 010–040 of section 3 must correspond to the transaction data Debit 90-3 (91-2) Credit 68 subaccount “VAT calculation”. According to column 5, line 070 of section 3 must correspond to the transaction data Debit 76 subaccount “Calculations for VAT from advances received” Credit 68 subaccount “Calculations for VAT”. On line 120, transaction data Debit 68 subaccount “Calculations for VAT” Credit 19, on line 130 posting data Debit 68 subaccount “Calculations for VAT” Credit 76 subaccount “Calculations for VAT on advances issued”, on line 170 Debit 68 subaccount “Calculations for VAT" Credit 76 subaccount "Calculations for VAT on advances received." 2. When filling out an income tax return, the data on lines 011–014 must correspond to the data in the posting Debit 62 Credit 90-1 (91-1) minus the VAT amount. On lines 101–107, the remaining data on the debit turnover of account 91-1, taken into account in the NU. For lines 010–030, transaction data Debit 90-2 Credit 41 (43), Debit 91-2 Credit 10 (01). For lines 040–041, transaction data Debit 90-2 Credit 44 (26). On lines 200–206, the remaining data on the credit turnover of account 91-2, taken into account in the NU.

How to prepare and submit a VAT return

Appendix 1 to sheet 02 reflects the organization's revenue according to tax accounting data.

Lines 010–040

Lines 011–014 are for sales revenue*.

Accountants of companies using the traditional tax system experience stress associated with desk audits on a quarterly basis. Tax officials now “cameralize” every declaration. Taxation and accounting expert Angelina Volkonskaya told BUKH.1S how a desk audit of VAT of Russian companies is carried out, and what surprises an accountant may encounter in the process.

Another quarter has ended, the VAT return has been completed and submitted to the tax office, and are you going to relax? Forget it! After all, a desk audit of the declaration still awaits, based on the results of which tax authorities may identify shortcomings, inconsistencies or errors. This is especially easy to do in light of the technical capabilities of inspections to conduct “cross-checks” in relation to invoice data reflected in section 8 of the declaration from the buyer and in section 9 from the seller.

Cheat sheet on the article from the editors of BUKH.1S for those who do not have time

1. Tax officials are now “cameralizing” every submitted VAT return.

2. The declaration may be checked within three months from the date of its submission. The procedure and conditions for reducing the three-month period are not provided for by the Tax Code of the Russian Federation, but there are also no restrictions on completing the inspection before the expiration of this period.

3. During the camera room, there are three possible scenarios:

• the inspection was satisfied with everything, no documents or explanations were requested;
• the inspection demanded to provide clarifications or make corrections to the declaration (to provide a “clarification”);
• the inspection demanded the submission of certain documents, reflecting a list of them in a written request.

4. For failure to provide explanations or for submitting them late, liability is provided in the form of a fine in the amount of 5,000 rubles (20,000 rubles for a repeated violation within a calendar year). There will be no fine if the accountant immediately made corrections instead of explanations and submitted an updated declaration within 5 days.

5. The organization is given 10 working days from the date of receipt of the request to prepare and submit all documents. If this time is not enough, the company can apply for an extension of the period by sending a corresponding notification to the inspectorate.

6. If, based on the results of a desk audit, the Federal Tax Service does not reveal any violation of tax legislation, then the report is not issued. And organizations will not be specifically informed about the completion of the inspection. The report based on the results of the camera meeting is sent to the company only if the outcome of the audit is unfavorable.

7. If the company does not agree with the conclusions of the inspection based on the results of the inspection, it can draw up written objections. They must be submitted within one month from the date of receipt of the inspection report. The tax office will consider the objections and make a final audit decision, which may or may not take the objections into account.

8. If you disagree with the final conclusions of the inspection, the company can appeal the decision to the regional department of the Federal Tax Service, and then to the arbitration court.

Even such a seemingly harmless action as the buyer entering into the declaration, for example, the invoice number “1” instead of “0001”, which is reflected in the received document, can be a reason for close interest on the part of the inspectors. It’s good if these shortcomings are really harmless, and the explanations provided will satisfy the tax authorities. But there are also inaccuracies that directly affect the amount of VAT payable. In this case, the consequences can be very dire for the company.

Therefore, in order to pass a desk audit of VAT without losses or with minimal losses, an accountant must know everything about its implementation.

How long does the check take?

The declaration will be checked within three months from the date of its submission (clause 2 of article 88 of the Tax Code of the Russian Federation). For example, if a company submitted a VAT return on April 18, then a desk audit of this return is generally carried out from April 19 to July 18.

At the same time, the current tax legislation does not provide for the procedure and conditions for reducing the three-month period. However, conducting a desk audit, in which VAT is claimed for refund, before the expiration of three months from the date of submission of the declarations does not contradict the tax legislation (letter of the Ministry of Finance of the Russian Federation in letter dated December 22, 2015 No. 03-07-03/75213). This means the check may complete earlier.

Test of conscience: developments

So, submitting a VAT return always entails a desk audit. In this case, three scenarios are possible:

• the most favorable option for the company: the inspection went smoothly, the inspection did not request any documents or explanations;
• During the inspection, the inspection required clarification or corrections to be made to the declaration (submit a “clarification”);
• the inspection demanded the submission of certain documents, reflecting the list in a written request.

We will not dwell on the first option, since everything is already clear here.

If events develop according to the second option, you should be aware that tax authorities may require explanations from the accountant in strictly defined cases (clauses 3, 6 of Article 88 of the Tax Code of the Russian Federation). Thus, inspectors can demand clarification or corrections to the declaration (by submitting a “clarification”) if they have discovered:

• errors in the declaration;
• contradictions between the information contained in the submitted documents;
• discrepancies between the information provided by the taxpayer and the information contained in the documents available to the inspectorate and received by it during tax control.

The last reason is the most popular, since such inconsistencies are often discovered when comparing the invoice data specified in the declaration of the company being inspected and in the declaration of its counterparty. Moreover, not only the buyer, but also the seller may be guilty of discrepancies in invoice information.

More often, the reason for the discrepancies is trivial - a technical error made by one of the parties to the transaction when transferring data from the invoice to the sales book or purchase book, and then to the declaration. In this case, the accountant has nothing to fear, since such shortcomings usually do not affect the amount of tax reflected in the declaration. But if the discrepancy between the data resulted in a reduction in the amount of VAT payable or an overestimation of the amount of VAT to be reimbursed, then, most likely, the tax authorities will require documents rather than explanations (the third option, which we will talk about a little later).

In addition, tax authorities can also request clarification or corrections to the declaration during a desk audit of the declaration in which preferential transactions are indicated, as well as an updated VAT declaration in which the amount of tax has decreased compared to the amount indicated in the primary declaration.

The accountant is given five working days to prepare, present his explanations in writing and submit them to the Federal Tax Service (or submit a “clarification”). The legislation does not establish the form and requirements according to which an organization is obliged to provide written explanations requested by the tax inspectorate during a desk audit. Accordingly, they can be presented in free form.

Moreover, from 01/01/2017, most VAT payers should send explanations exclusively electronically in a specially established format (with the exception of explanations regarding preferential transactions). “Paper” explanations will be considered not submitted. This is due to the amendments made to paragraph 3 of Art. 88 of the Tax Code of the Russian Federation by Federal Law of 01.05.2016 No. 130-FZ. This rule does not apply to those who have the right to report VAT on paper, in particular, these are taxpayers who are exempt from paying VAT under Art. 145 of the Tax Code of the Russian Federation.

By the way, from this year, for failure to provide explanations or for submitting them late, liability has arisen in the form of a fine in the amount of 5,000 rubles (20,000 rubles for a repeated violation within a calendar year) under Art. 129.1 Tax Code of the Russian Federation. There will be no fine if the accountant immediately made corrections instead of explanations and submitted an updated declaration within 5 days.

Cheat sheet from the Federal Tax Service

The Federal Tax Service does not hide what actions and what behavior it expects from companies during desk audits. On the contrary, it tells and “pushes” organizations in the right direction.

A couple of years ago, the Federal Tax Service of Russia, in its letter dated November 6, 2015 No. ED-4-15/19395, told how to act for companies that received a requirement to provide explanations in connection with the identification of inconsistencies during the camera room.

But first, officials reminded that each operation for which a discrepancy is established will be “coded.” For example, if the error code is “1”, then this means that:

• there is no entry about the transaction in the counterparty’s declaration;
• the counterparty did not submit a VAT return for the same reporting period;
• the counterparty submitted a declaration with zero indicators;
• errors made do not allow us to identify the invoice record and, accordingly, compare it with the counterparty.

Next, officials describe step-by-step the actions that must be taken by a company that has received a request for clarification.

So, she needs:

• within six days, send to the Federal Tax Service Inspectorate an electronic receipt of the request (if this is not done, then 10 days from the date of expiration the Federal Tax Service Inspectorate may block the company’s current account);
• check the correctness of filling out the declaration, check the entry reflected in the declaration with the invoice, pay attention to the correctness of filling in the details of the entries for which discrepancies have been established (dates, numbers, amounts, correctness of calculation of the amount of VAT depending on the rate and cost of purchases (sales) ). If an invoice was accepted for deduction in parts (several times), it is also necessary to check the total amount of VAT accepted for deduction for all entries in such an invoice, including taking into account previous tax periods;
• submit an updated declaration if, in the process of fulfilling the previous paragraph, an error was identified that led to an underestimation of the amount of tax payable;
• provide explanations indicating correct data (if the error did not lead to an underestimation of the tax payable). True, here officials also recommend submitting a “clarification”, although this is not at all necessary.

If the accountant, after the audit, does not identify errors, then he must still inform the tax office about this, as is also stated in the above letter.

In addition to the explanations, the accountant can attach extracts from tax and (or) accounting registers, as well as documents confirming the accuracy of the data included in the declaration (clause 4 of Article 88 of the Tax Code of the Russian Federation).

What documents may be requested?

The third option - when inspectors request documents - is the most unfavorable. It is clear that with the submission of documents, the risks increase that the tax authorities will find something else.

Let us explain in what cases a company may be required to provide documents during a desk VAT audit. The list of such cases is limited:

1. The company submitted a declaration with the amount of tax to be reimbursed from the budget. In this case, the tax inspectorate has the right to request documents that confirm the right to deduct VAT in accordance with Art. 172 of the Tax Code of the Russian Federation (clause 8 of Article 88 of the Tax Code of the Russian Federation). Therefore, in practice, accountants try to avoid such situations, in which they are helped by the legally established possibility of transferring deductions to a later date.
2. The information specified by the organization in the declaration does not coincide with the information in the declaration submitted to the Federal Tax Service by the organization's counterparty. To attract the attention of tax authorities, discrepancies must indicate an understatement of the VAT payable. In this case, you will be required to provide invoices, primary and other documents related to the relevant transactions (clause 8.1 of Article 88 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated September 16, 2015 No. SD-4-15/16337). In addition, inspectors may also require copies of the sales book, purchase book, and journal of invoices received and issued (letter of the Federal Tax Service of Russia dated August 10, 2015 No. SD-4-15/13914).
3. The company applies VAT relief. Such organizations should be prepared for the fact that, as part of a desk audit, they will be asked for documents confirming their right to apply benefits. In this case, benefits are not transactions that are not recognized as an object of taxation or are exempt from it without providing an advantage to a certain category of persons. Therefore, tax authorities do not have the right to demand documents confirming the legality of excluding such transactions from the tax base (letter of the Federal Tax Service of Russia dated December 22, 2016 No. ED-4-15/24737).
4. The organization submitted an updated VAT return after two years from the date established for filing primary reports for the corresponding period (clause 8.3 of Article 88 of the Tax Code of the Russian Federation). In this case, tax authorities may require not only primary and other documents confirming changes in information in the relevant declaration indicators. You will also have to present the analytical tax accounting registers on the basis of which the indicated indicators were formed before and after their adjustment.

Many documents? Deadlines can be extended

The organization is given 10 working days from the date of receipt of the request to prepare and submit all the documents requested by the tax authorities (clause 3 of Article 93 of the Tax Code of the Russian Federation).

If this time is not enough (for example, due to a larger volume of documents or because the accountant is on vacation), then the company can apply for an extension of the period by sending a notification to the Federal Tax Service, in which:

• the reasons for the impossibility of submitting documents are explained;
• the deadline within which documents can be submitted is indicated.

But this must be done quickly enough - within one business day following the day the request for documents is received. True, filing such a notification does not guarantee a positive outcome of the case, but usually tax authorities meet companies halfway, agreeing to extend the deadline.

The Federal Tax Service Inspectorate informs the company about the decision made within two days from the date of receipt of the notification.

VAT will be charged, but deductions will not be noticed

It's no secret that the inspector's task is to identify errors that led to a reduction in the amount of VAT payable.

That is, tax authorities, first of all, will look for transactions that are not included in the tax base, and deductions confirmed by defective documents (or not at all confirmed by relevant documents). And they are unlikely to pay attention to the fact that any invoice was not registered in the purchase book and, accordingly, its indicators were not included in the “tax deductions”. But even if they pay attention to this, they certainly won’t reflect it in the inspection report, so as not to underestimate their “merits” in the form of additionally assessed taxes and sanctions.

But will they be right? As judicial practice shows, this issue is controversial.

On the one hand, applying a VAT deduction is a right, not an obligation. And companies declare their right by reflecting deductions in the declaration. And if the deduction was not reflected in the “primary” declaration, then they have the opportunity to reflect it in the updated declaration. Consequently, the company cannot oblige the inspectorate to include in the act deductions that it did not reflect. This conclusion was made, for example, in the decisions of the Arbitration Court of the Volga District dated 04/29/15 No. F06-23365/2015, FAS Far Eastern District dated 06/03/2014 No. F03-1817/2014, FAS Northwestern District dated 02/26/2013 in case No. A56 -49359/2011.

At the same time, there are court decisions with the opposite conclusion. For example, the Arbitration Court of the North-Western District in its resolution dated 07/09/2015 No. F07-4290/2015 noted that the taxpayer’s right to independently apply deductions by declaring them does not relieve the Federal Tax Service from the obligation to determine, as part of the audit, the amount of the tax liability actually payable to the budget.

Thus, you should not count on the fact that unaccounted deductions will be included in the audit report, because even the courts do not have a consensus on this matter.

Based on the results of the inspection - an act. But not always

If, based on the results of a desk audit, the Federal Tax Service does not reveal any violations of tax legislation, then the report is not issued. And the organization is not specifically notified about the completion of the audit (if we are not talking about a VAT return using the declarative tax refund procedure under Article 176.1 of the Tax Code of the Russian Federation), since such an obligation is not contained in the Tax Code of the Russian Federation (letter from the Federal Tax Service of Russia for Moscow dated 21.05. 2009 No. 20-14/4/051403).

Therefore, if three months have passed since the date of filing the declaration, and no demands or an act have been received from the inspection, then we can consider that it has “gone through”.

Thus, the report will be sent to the company only if the outcome of the audit is unfavorable.

If the accountant does not agree with the conclusions of the report, he can draw up written objections.

They must be submitted within one month from the date of receipt of the inspection report (clause 6 of Article 100 of the Tax Code of the Russian Federation). The tax inspectorate considers the objections and makes a final decision on the audit, in which the objections may or may not be taken into account.

If you disagree with the final conclusions of the inspection, the company can appeal the decision to the regional department of the Federal Tax Service, and then to the arbitration court.

The service allows you to:

1. Upload shopping book xml files or
   sales (sections 8, 9 of the VAT return c
   prefix NO_NDS.8 and NO_NDS.9)


2. Reconcile purchase and sales records
   between all counterparties, reporting
   which are loaded into the service


3. Receive and print the protocol
   discrepancies in records or evidence of
   full data compliance

Changes in tax legislation, new VAT reporting rules

Changes to the Tax Code require all taxpayers to file an updated value added tax return. Now the VAT return submitted to the tax authorities will contain all the data from the sales and purchases book.

Why is this being done? First of all, in order to create a unified database with the help of which fiscal authorities will be able to quickly and efficiently carry out a global reconciliation of all invoices for all counterparties. Of course, discrepancies can cause a lot of trouble for the parties: from the need to send updated data to the risk of losing the right to deduct VAT. How to avoid this?

The most effective way to reduce the risk of documents being returned is to independently pre-reconcile information on invoices between counterparties in order to eliminate possible discrepancies at the stage of generating a VAT return.

Why can you lose your VAT deduction?

Theoretically, every invoice issued by one company should have a “double” recorded in the purchase book of another company. The interaction of counterparties in the economic and legal field, therefore, does not imply “loners”. It is to identify such pairs that it is planned to form a unified database, according to which tax authorities will be able to track not only the direction of commodity and cash flows, but also the amounts of transactions.

• What happens if the invoice data of two counterparties does not match? In this case, the tax office may require clarification and clarification. At the same time, the taxpayer has only 5 working days to satisfy the request. In addition to additional work for the accountant, delay may result in denial of VAT deduction.
• What if the invoice doesn’t have a match at all? Such a reconciliation outcome can cost the company much more. In addition to the refusal to deduct VAT, penalties and fines may be assessed on the amount of arrears.

How to avoid problems?

For those who have switched to electronic document management, there is a simple and effective solution: a free online service for reconciling VAT reports. The operating principle of the service is as clear and simple as possible:

1. Click the “Run Reconciliation” button on the page.
2. Specify the path to the purchase or sales book file in XML format (the names of these files begin with NO_NDS.8 and NO_NDS.9, respectively).
3. Click the "Submit" button.
4. Receive the result by e-mail.

The result of reconciliation with the files of other system participants will be a protocol in which all discrepancies will be recorded.

What does this look like in practice?

Company "A" has financial statements that reflect the transaction carried out with company "B". The amount of this operation is 1000 rubles. The result of reconciliation using a free online service for reconciling VAT reports 2015 is a protocol according to which the same operation in the report of company “B” has the amount of 10,000 rubles, i.e. a discrepancy was found.

If the online service does not find any discrepancies in the reporting, it will issue a report without errors or warnings.

What are the main competitive advantages of a free online service?

Today there are quite a few analogues that are similar in individual elements to our service. And yet, it has a number of very significant advantages. For example:

1. Users of the free service do not have to be EDI participants of the same special communications operator. For other special operators, reconciliation of electronic documents is only possible if both companies are connected to the same special operator. For users of our service, such restrictions are not relevant; any company can perform quick and high-quality reconciliation with its counterparties.
2. The operation is carried out not only between those counterparties who agreed on reconciliation in advance, but also between everyone who uploaded data into the system.

Your inattention insurance

Using a free online service for reconciling VAT reports is an opportunity to minimize risks and conduct a thorough check of counterparties. For business, this is an excellent option for controlling taxes themselves and their payment.

How to check a VAT return is a question every accountant faces before submitting it. In order to find out how to check VAT returns, it is enough to study the control ratios of the VAT return indicators. We will tell you where to find them and how to carry out the check using the methodology used by the Federal Tax Service in this article.

Why do you need to check your VAT return?

It is necessary to check the VAT return before submitting it to the Federal Tax Service in order to exclude errors in it and avoid submitting clarifications due to inconsistencies in the data.

How to check your VAT return? The Tax Service has established control ratios (hereinafter - CS), according to which inspectors carry out their verification, to facilitate this procedure in the Federal Tax Service. However, taxpayers can also use the CC. They can be found in the letter of the Federal Tax Service dated March 23, 2015 No. GD-4-3/4550@. When reporting for the 1st quarter of 2019, you need to use the updated KS, which are intended for the current tax return form (see letter of the Federal Tax Service dated March 19, 2019 No. SD-4-3/4921@).

In addition to the formulas, the tabular part also contains information about how the inspector will qualify the detected violation and what his actions will be.

However, checking the VAT return according to the Tax Code is the final stage of the verification. Therefore, before applying the CS, the taxpayer should check the accounting records. How to check a VAT return based on turnover or other accounting registers? Data from these registers should give the figures that will appear in the declaration:

• for accounts 90, 91 - in terms of sales volume for each tax rate;
• accounts 60, 62, 76 - in relation to the correspondence of the amounts of advances and VAT related to them;
• for account 19 - according to the amounts of deductions;
• account 68 - in terms of accounting for all VAT amounts involved in the calculation and forming the final result of the declaration.

Let's look at how to check a VAT return on turnover using an example.

Example.

The accountant of Smiley LLC filled out a VAT return and, before sending it to the Federal Tax Service, decided to check the data with accounting (the rate of incoming and outgoing VAT is 20%).

To do this, he generated an analysis of account 68 VAT subaccount.

He also checked the speed by:

1. Dt 62.1 x 20: 120 = Dt 90.3 = line 010 section 3;
2. Kt 62.2 x 20: 120 = Dt 76 AB = line 070 section 3;
3. Dt 62.2 x 20: 120 = Kt 76 AB = line 170 section 3;
4. Kt 60 x 20: 120 = Dt 19.03 = page 120 section 3.

The accountant also verified the sales adjustment reflected in the VAT return, because an adjustment invoice was issued for the increase. The accountant recorded this information in pp. 040-090 section 9.

How to check the correctness of filling out the VAT return under the KS? When analyzing declarations, the necessary indicators are calculated using the formulas available in the methodology (depending on the status of the taxpayer and the nature of the transactions).

These also include formulas for comparing values ​​between sections 1-7 and 8-12:

• Page 060 section 2 + page 118 sec. 3 + pages 050 and 080 sec. 4 + page 050 and 130 sec. 6 = page 260 + page 270 sec. 9 (clause 1.27 KS) - if the amount of VAT in section. 9 will be greater than in Sect. 2-6, then the tax office will require clarification.
• Page 190 section 3 + pages 030 and 040 sec. 4 + pages 080 and 090 sec. 5 + pages 060, 090 and 150 sec. 6 = page 190 sec. 8 (clause 1.28 KS) - explanations from the taxpayer will be required if the deductions in section. 8 will be less than in section. 3-6.
• Sec. 8: page 180 = page 190 (clause 1.32 KS) - the amount of VAT to be deducted must coincide with the total value on the last page of the section.
• Sec. 9: page 200 = page 260; page 210 = page 270 (clauses 1.37, 1.38 KS) - the amount of VAT payable must coincide with the total value on the last page of the section.
• If page 050 sec. 1 > 0, then page 190 sec. 8 - (page 260 + page 270 section 9) > 0 (clause 1.25 KS) - if deductions exceed the amount of VAT payable, then the amount to be reimbursed must be indicated in page 050 of section 1, in this case the amount of compensation must be equal to the difference between all deductions and the calculated VAT.

When checking returns submitted by tax agents:

• VAT payable: page 060 section. 2 = page 200 and 210 sec. 9 indicating “06” on page 010 (clause 1.26 KS);
  VAT (right to deduction): page 180 section. 3 = page 180 sec. 8 indicating “06” in page 010 (clause 1.31 KS) - the tax agent’s right to deduction is checked in accordance with the recommendations set out in the letter of the Ministry of Finance dated October 23, 2013 No. 03-07-11/44418.

When checking the declarations of taxpayers exempt from VAT:

• Page 030 section 1 = page 070 sec. 12 (clause 1.24 KS) - the program will show an error if the company indicates VAT on page 040 of section. 1 or in section. 9; It would also be a mistake to fill out section. 1 without filling out section. 12; there will also be an error when filling out deductions in section. 8.

When checking declarations of importing companies:

• Page 150 section 3 = page 180 sec. 8 with the indication “20” on page 010 (clause 1.29 KS).
• Page 160 section 3 = page 180 sec. 8 indicating “19” in page 010 (clause 1.30 of the Constitutional Code) - here it is important to correctly indicate the codes: imports from the EAEU countries - 19, from other countries - 20.

Results

Before filing a tax return, taxpayers and tax agents should worry about how to check VAT returns so that the tax authorities do not have any questions. The VAT declaration is a voluminous document and may lead to technical errors when filled out. Therefore, it is recommended not only to check it for compliance with your accounting data, but also to use the control ratios used by the Federal Tax Service. So, using simple formulas, you can make sure for yourself whether the declaration is filled out correctly and whether you will need to provide explanations to the tax office later.