You will need
  • - application in 4 copies;
  • - Bank statements;
  • - statement of transport documents;
  • - statement of invoices;
  • - statement of contracts;
  • - statements of information messages.
Instruction
1
Prepare the package of documents that must be submitted to the tax Inspectorate place of registration Declaration with the VAT upon import. It consists of application in 4 copies, Bank statements, shipping documents, invoices, contracts, informational messages, and other documents, which were drawn up when importing.
2
Make your enterprise data in the title page of the Declaration on the VAT upon import. Specify the code of the checkpoint and INN, put the credit memo number and check code of the tax period. Next, put the code of the tax authority to which the Declaration is served, and accounting code, which is equal to 400 if statements are submitted at the place of registration of the taxpayer. Then fill in the information about the taxpayer: company name, NACE code, legal and actual address, contact phone number.
3
Please complete section 1 of the Declaration on the VAT upon import. In the line 010 state code OKATO, and in line 020 - a code of KBK. Enter in a line 030 the tax amount presented for payment of on imported goods, which equals the sum of lines 031-035. In line 031 reflects the tax calculated on the purchased goods; in line 032 – tax for processed products; in line 034 – a tax on goods that are received under the contract of commodity credit; in line 034 – a tax on goods imported under a lease agreement. After that, line 040 it should be noted the cost of imported goods, which are exempt from taxation.
4
Reflect the amount of excise tax payable to the budget on the imported goods in section 2 of the Declaration on the VAT. Enter the code for the type of excisable goods, the unit of measurement of tax base and its amount. The calculation of the tax base to operate separately for each type of excise duty in Inthe Annex to the Declaration.
5
Submit the Declaration for VAT on import to the tax authority not later than the 20th day of the following month after date of acceptance for accounting of imported goods. If you can send statements to the inspector personally, sent by telecommunication channels or make use of mail with the investment inventory.