You will need
- - application in 4 copies;
- - Bank statements;
- - statement of transport documents;
- - statement of invoices;
- - statement of contracts;
- - statements of information messages.
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.
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.
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.
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.
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.
Advice 2: How to fill out a VAT Declaration 7 section
If the taxpayer has carried out the sale of goods, services or works, which is taxed at 0%, he is obliged in timely manner to collect documents which confirm the right of application of this tax rate. Otherwise, the tax Declaration is included in section 7, where you specify the unconfirmed amount of income.
Refer to the Appendix №1 to the Order of filling of the Declaration on the VAT for the entry of information in section 7 statements. This section to be completed by all taxpayers who are not gathered in time, the package of documents confirming the right to application of tax rate 0%. The company is obliged to collect documentary evidence within 90 (or 180) days and to submit updated Declaration. For each calendar day of delay of obligations to pay tax, there are penalties.
Enter data in row 010 of section 7 of the Declaration on the VAT. In column 1 marks the voucher number on which you received the income at a rate of 0%. In column 2, specify the tax base, calculated for this income. In column 3 and 4 notes, the amount of tax which is payable to the budget at a specified tax rate.
For each opcode in column 5 notes the amount of tax charged to the taxpayer for the works, goods and services used for taxable transactions. Also in column 5 indicates the tax that was paid as a tax agent, the importation of goods into the territory of the Russian Federation, the implementation of barter transactions or offsetting.
Complete line 020 section 7 of the Declaration on the VAT. In columns 2, 3, 4 and 5 should specify the total amount of the underlying graph of a line 010 for all operations. If the sum of columns 3 and 4 more than the value of the column 5, the row 030 is a relevant difference.
The total value of the row 030 is used to calculate the indicator of a line 040, section 1 of the Declaration on the VAT. If the sum of count 3 and 4 is less than the value of the column 5, the difference is indicated in line 040, which is used to calculate the value of a string 050 section 1 of the Declaration on the VAT.
Documented confirm the reasonableness of the rate is 0% for transactions described in section 7. On the basis of these documents to the tax office within the established deadlines and served a revised Declaration.