Inqubo efanele ngokugcwalisa VAT uyabuya

VAT intela nokubuya inikeza izinhlangano kanye osomabhizinisi ngamanye, okuyinto, ngokusho Art. 174,1 NC, imisebenzi ayabelwe yomkhokhi umphathi umngane obhekene intela ezimali, kanye izihloko esesigabeni. Article 5173 kweKhodi, intela abameli, ngubani aphoqelelwe ukuba abale, withhold uthumele kwesabelomali intela ku ext. izindleko.

Lowo Mbhalo wangonyaka we luzakwenziwa e abahloli intela endaweni sokubhalisa. Lesi simemezelo akuyikuwela umhla 2 ° usuku lwenyanga ukuthi kuza ngemuva kokuphothulwa isikhathi intela, ngaphandle kuhlinzekiwe kuMthetho ngoba izinhlinzeko zoMthetho Sec. 21 Ikhodi.

Ake sicabangele kafushane inqubo ukugcwaliswa ngoba amaphepha entela VAT. будут описаны особенности оформления разделов и строк, вызывающие наибольшие затруднения у декларантов. Lokhu okulandelayo kuzonisiza uchaze izici kokubhaliswa izigaba futhi imigqa ezibangela umraro khulu ngesikhathi declarants.

Isakhiwo Declaration

Lowo Mbhalo wangonyaka we siqukethe isihloko (kuqala) ishidi nezigaba:

1. Inani intela ezibanjwayo nesabelomali / isinxephezelo ngokuvumelana lokukhokha komunye oyedwa.
2. Inani i-VAT, kuncike ebanjwayo njenge-ejenti intela.
3. Ukubalwa ukubaluleka intela ku ukuthengiselana intela at the rates esungulwe ngesigaba 2-4. Article 164 Tax Code.
4. "Ukubala imali ngoba ukuhlinzekwa kwezinsizakalo, ukukhishwa semisebenzi, ukudayiswa kwemikhiqizo usebenzisa zero izinga, uma semthethweni ukusetshenziswa kwalo bodokotela."
5. Ukubala kwezimali ezibanjwayo ngokuba ukuqaliswa service imisebenzi, imikhiqizo, uma ukusetshenziswa 0% izinga kubo ngaphambilini walungisiswa futhi ibhalwe (noma ukuqinisekisile).
6. Ukubalwa zokukhokha ku isabelomali imisebenzi ehlangene nokuhlinzekwa kwemisebenzi, ukukhiqizwa kwemisebenzi, ukuthengiswa kwempahla, uma semthethweni ukusetshenziswa 0% izinga kubo alikaqinisekiswa.
7. Idatha ku imisebenzi ukuthi awekho ngaphansi intela / ayibonwa into intela kanye ndawo akubhekwa ensimini Russian Federation. Iphinde ibonisa ulwazi mayelana nezimali (e Umq. H. kwengxenye) maqondana nokusebenza esizayo yemisebenzi / supply kwezimpahla / nokuhlinzekwa kwemisebenzi, uma isikhathi lomjikelezo ukukhiqizwa womshini zabo izinyanga ezingaphezu kuka-6.
8. Ukuze uthole ukwaziswa mayelana nokusebenza, okuyinto baziwa ngokuba kokuqeda isikhathi yentela. Imininingwane inikezwa ngesisekelo amarekhodi ncwadi ukuthenga.
9. Idatha kusukela yokuthengisa izincwadi ezintweni elibonakalayo kwesikhathi igcwaliswe.
10. Idatha kusukela ezimali iphephabhuku yakhelwe invoice imisebenzi egameni lomunye inhlangano ngesisekelo isivumelwano ikhomishini noma yizimpahla ukudlulisa kanye esivumelwaneni sokusebenzisana.
11. Lezi ezimali iphephabhuku invoice etholakele abahlinzeki maqondana imisebenzi okukhulunywe ngayo esigabeni odlule.
12. Imininingwane invoice kulungisile amaqembu, uhlu okuyinto inikezwe n. 5173 Article Ikhodi.

Imibhalo engeziwe enikeziwe esigabeni sesithathu ngokulandelana ngokugcwalisa VAT ukubuyiselwa (Izicelo):

• - в нем отражаются сведения о налоговой сумме, подлежащей восстановлению и отчислению в бюджет за завершенный календарный год и прошлые годы. 1 - kuzoveza ulwazi mayelana inani lentela ukuba sokubuyiselwa futhi iminikelo isabelomali ziqeda unyaka zekhalenda bese eminyakeni eyedlule.
• 2 - Sifingqa ulwazi mayelana nezimali ezibanjwayo ngemisebenzi ezihlobene nokusetshenziswa kwemisebenzi / izimpahla / amasevisi, ukudluliswa yangempela (impahla) amalungelo, kufana ezikhokhiswayo yinhlangano angaphandle, okuholela ibhizinisi Russian ngokusebenzisa izingxenyana.

Ishidi lokuqala

подробно описан в Приложении 2 к Приказу ФНС от 29 окт. Inqubo sokuqedela isimemezelo ku-VAT kuchazwa ngokuningiliziwe Annex 2 ukuze Order of Federal Tax Service lika-October 29. 2014 Ukubhaliswa ikhasi lesihloko ayinakho izici ekhethekile uma siqhathanisa nabanye izinhlobo zemibiko enikeziwe IRS.

, на первом листе указываются: Ngokuhambisana nenqubo ngokugcwalisa VAT ukubuyiselwa liyakushunyayelwa kuboniswe ekhasini lokuqala:

1. Ukuze uthole ulwazi mayelana nangemithi INN. Zitholakala engxenyeni engenhla. Idatha kumele ifane ulwazi amaphepha yokubhalisa.
2. Isikhathi intela kufanele ukhombise isiqu ikhodi. Kulungiswa inikezwa Isithasiselo 3 ukuze Regulations.
3. Ikhodi ukuhlolwa. Ngayinye igunya indawo ye-Federal Tax Service has eyakhe.
4. Igama lenhlangano wabonisa ngokuhambisana imibhalo ephambili.
5. Ikhodi NACE.
6. inombolo yocingo, ezizosetshenziswa for ukuxhumana declarant, inani uhlu luphinde enikeziwe ngombiko Izijobelelo yayo.

Ikhasi lesihloko kufanele kube usuku lokubhalisa kusukela ngelanga lesimemezelo, isignesha we lokukhokha komunye oyedwa.

Ukwenza engxenyeni yokuqala

Kuthathwa sokugcina. It yomkhokhi kuholela ku idatha amanani okufanele noma awuncephezeliswa ngesisekelo zokubala ngokuhambisana nesigaba 3 ulwazi.

предусматривает следующие правила: I-oda we ukugcwaliswa zokudalula VAT kuhlanganisa le mithetho elandelayo:

1. Isigaba kufanele licaciswe ikhodi OKTMO (iyunithi indawo ngaphakathi lapho inhlangano isebenza).
2. Ngezinye k. 020 iyona CSC. VAT payers kufanele ugxile ikhodi 18210301000011000110 (imisebenzi ejwayelekile). Endabeni inkomba olungalungile CSC ikhokhwe imali ingemukelwa ku l / lomkhokhi, futhi uzobe imali (imisiwe) kuma-akhawunti Treasury ukunquma ukuthi ivelaphi. Kulokhu, intela izinkokhelo sekwephuzile ziyothwala isithakazelo.
3. Ngo Art. 030 usufake ulwazi, uma invoyisiwe by lokukhokha komunye oyedwa-labatfola ukukhethelwa intela.
4. Ngo imigqa 040 kanye 050 ubonise ebalisisiwe VAT. Uma umphumela kubalwa omuhle, sibonisa at k. 040, uma alivumi ke, ngokulandelana, k. 050. Kulo mBhalo, lemali okumele ibuyiselwe kusukela isabelomali isimo.

Umehluko wemisindo nemiqondo yamagama ngokugcwalisa esigabeni sesibili

Imininingwane e-Sec. 2 wenze intela ejenti ukuze ibhizinisi ngalinye banayo le isimo. Phakathi izinhlangano, isibonelo, kungenzeka ukuthi abalingani angaphandle bamshaya VAT, impahla nabathengisi, ephethwe ngumasipala, noma kulendawo.

оформляется отдельный лист для каждого контрагента. Ngokwe Inqubo ngokugcwalisa ingxenye 2 VAT uyabuya, ishidi ehlukile counterparty ngamunye. Lithi:

1. Igama.
2. TIN (uma ikhona).
3. CSC.
4. opcode.

, при перепродаже конфиската либо совершении торговых операций с зарубежными партнерами, агенты вносят сведения в стр. 080-100 о размере отгрузки и суммах поступившей предоплаты. Ngokuhambisana nenqubo ngokugcwalisa VAT ebuya, kabusha of zathathwa noma ukuthi ukuhweba nabalingani angaphandle, ama-ejenti ukwenza ulwazi k. 080-100 ubukhulu le mpahla kanye nenani inkokhelo wathola.

Isamba intela neyaziwayo at k. 060. Lokhu ucabangela ubukhulu elicacisiwe imigqa 080 kanye 090.

Inani ebanjwayo for kwentuthuko kunciphisa inani VAT.

Ingxenye yesithathu

, в указанном разделе приводятся в первую очередь КПП и ИНН плательщика, проставляется порядковый номер листа. Ngokuhambisana n. 38 Inqubo ngokugcwalisa VAT ukubuya, e wathi sigaba yilezi ngokuyinhloko nangemithi INN yomkhokhi ishidi wanyathela inombolo Ref.

Ngaphezu kwalokho imvume wenziwa khona ngaphansi le mithetho elandelayo:

• Ngo kk. 010-040 kubonise base yentela. It is kunqunywa imithetho izihloko 153-157, 162, 154 (n. 10), 159 (n. 1) NC. Nasendleleni efanayo ikhombisa inani lentela ngesilinganiso esifanele.
• On k. 050, e-3rd, Earl 5th kubonise isizinda kanye nenani iminikelo ibalwa ukuqaliswa inhlangano eziyinkimbinkimbi impahla. Bazimisele ngesisekelo zoMthetho Article 158 Tax Code.
• Ngezinye k. 060, e amakholomu 3, 5, zibonisa base yentela Kumiswa ngokuhambisana isigaba sesibili Article 159 of the Code, nenani lentela ibalwa umsebenzi wokwakha neyokuqhuba imihlangano, ekhiqizwa izidingo siqu, ngokusekelwe izinhlinzeko zoMthetho Art. 167 (p. 10).
• On k. 070 ekumakholomu 3 no-5 ubukhulu yokukhokha (esinqunyiwe kuhlanganisiwe) yokudluliswa esizayo noma ukuthengisela, kanye okuhambisanayo intela isamba. Wenza okuhlukile inikezwa labo payers ngenzuzo okuyinto ukusungula isikhathi base ukuzimisela okusekelwe 167 izihloko (p. 13).
• Ngezinye k. 080 kwikholomu 5 ikhombisa amanani yentela ukuze zibuyiswe ngokuhambisana nezinhlinzeko Isahluko 21 kweKhodi.
• On k. 105-109 ekumakholomu 3, 5, 6 esekelwe iphuzu art. 105,3 NC, inikeza ulwazi inani ukulungiswa kwezimali ezibanjwayo futhi intela izisekelo amazinga afanele, uma yomkhokhi ukuthengiselana elawulwa ukusebenzisa amanani ukuthi akuhambisani para. 1 kwe-athikili ngenhla. Inani lentela kuvezwa imigqa 105 no-106 e lomshoshaphansi ngamazinga isicelo ka 18% no-10%, kubalwa ngokuvele azalane elanikelwa c. 3, 18 noma 10, ngokulandelana, futhi sokuhlukanisa sibalo okuholela ngu-100.
• Ngo ikholomu 5, k. 110 limelela ubukhulu jikelele sentela ibalwa ucabangela amanani yentela walulama ngesikhathi sokubika. Ukuze wenze lokhu, phinda ukusebenza amagrafu 5 kk. 010-080 futhi 105-109.

указывается налоговая сумма, которая предъявляется покупателю при перечислении полной/частичной оплаты в счет предполагаемых в будущем поставок и подлежит вычету. Ngokuhambisana para. 38,9 Inqubo ngokugcwalisa amafomu entela VAT, umugqa 130 likhombisa inani lemali, okuzothathwa wethulwa umthengi lapho yokwedlulisela / inkokhelo egcwele ingxenye yemizimba yabantu Kulindeleke esikhatsini lesitako kanye ezikhokhiswayo. Isizathu sokuba kokubanjwa kwanoma isihloko projecting isikhundla 171 (n. 12) kanye ne m. 172 (n. 9) NK.

VAT ukubuyiselwa: umugqa 170 (oda ukugcwaliswa)

Ngo ikholomu 3 umdayisi zibonisa inani lentela ibalwa kusukela yokukhokha (kufakwe kancane), okuholela akhawunti ngokunqaba esikhatsini lesitako amalungelo endawo eziqukethwe k. 070.

Khombisa imali, ngokuhambisana isigaba 6 Article 172 Tax Code, kukhona ezikhokhiswayo kusukela ngosuku mpahla futhi kabusha (kabusha) amabhizinisi - emva ukudluliswa ezikweletini owalandela (abazolandela), kulandela Art. 162.1 (n. 1).

, отражают налоговые суммы, принимаемые к вычету у преемника, рассчитанные и уплаченные им с сумм авансовых (других) платежей, определенных во 2 и 3 пунктах ст. Ngo ikholomu 3, ngokuhambisana nenqubo ngokugcwalisa amafomu entela i-VAT, imali yentela ukubonakalisa, kukhona ezikhokhiswayo kusukela owalandela, kubalwa kanye ikhokhwe nabo inani kusengaphambili (ezinye) izinkokhelo kuchaziwe izigaba 2 nelesi-3 Art. 162,1 ngemva kosuku ukudayiswa imisebenzi abafanele, imikhiqizo kanye nezinsizakalo.

Imininingwane kwesigaba sesine

, в разделе 4 приводятся следующие сведения: Ngokuhambisana nenqubo ngokugcwalisa VAT uyabuya, eNgxenyeni 4, lolu lwazi olulandelayo:

• Ekhasini 010 -. Opcodes e Isijobelelo 1.
• Ekhasini 020 -. Kumila yentela ngoba isikhathi kuphelile (kwakhiwa okuyinto ngesimemezelo), intela at zero izinga.
• Ekhasini 030 -. Kukhishwa imisebenzi ehlobene nokusetshenziswa, uma semthethweni ukuzisebenzisa izinga 0% kuqinisekisiwe. Babehlanganisa lemali icala lokukhokha komunye oyedwa lapho uthenga e amalungelo RF impahla, amasevisi, izimpahla, ikhokhwe kubo uma ungenisa izimpahla endaweni ka-Russia noma kwenye indawo, engaphansi komthetho, owaxoshwa yi-ejenti umthengi lapho uthenga imisebenzi, izinsizakalo kanye izimpahla.
• Ekhasini 040 -. Inani lentela ku ukuthengiselana ezihlobene nokusetshenziswa, uma semthethweni ukusetshenziswa 0% izinga alikaqinisekiswa ngaphambilini kufakwe nezikhathi edlule ekhasini 030 (on the ohambelana ikhodi) kwesigaba .. 6, kwehle ngo inani amacala ngenxa ukubuyela izimpahla (renunciation) wathi e-ZU k. 090 ihlelo. 6 ikhodi 1010449

Imininingwane kwesigaba lwesikhombisa

следующий: Inqubo Ukuphelelisa Isigaba 7 zokudalula VAT simiswe ngalendlela lelandzelako:

Ngo ikholomu 1 zibonisa opcodes. Uma bengekho kuncike noma ekhululiwe ke, ngaphansi amakhodi yomkhokhi igcwalisa izibalo ekumakholomu 2-4 k. 010.

Uma ngicabanga we imisebenzi ukuthi ababhekwa njengenkolo into intela, kanye ahlobene ukuqaliswa, okuyinto ayibonwa njengendawo indawo isiRashiya, ulwazi afakwe ebhokisini 2, futhi t. 3 no-4 ezibekwe kolayini.

Ngezinye k. 010 kuholela isamba inkokhelo wathola (egcwele / ingxeny) maqondana nokulethwa kulindeleke kwezimpahla (amasevisi / imisebenzi) isikhathi lomjikelezo ukukhiqizwa okuyinto izinyanga ezingaphezu kweziyisithupha, ngokwendlela ohlwini evunywe Uhulumeni

Yiluphi ulwazi oluhlanganiswa eSigabeni 9?

Le ngxenye isimemezelo senziwa kuzo zonke izimo lapho yomkhokhi / ejenti ubophekile ukuba abale intela ku ext. izindleko. Ilungiselelo okuhambisanayo kuqukethwe para. 47 we Inqubo ngokugcwalisa VAT uyabuya.

указывают: ENgxenyeni 9, iphuzu:

• Ngo ikholomu 3, k. 001 uphawu ukuhlobana idatha kubonakala. Lo mugqa ugcwele, uma BEE kuncike elibuyekeziwe isimemezelo. Inombolo "0" kubonisa uma umbiko iyawakha phambi lesishiyagalolunye idatha kwesigaba ayengenawo noma kwathathelwa indawo (uzingela amaphutha noma uma imiyalelo akuzona lonke ulwazi). "1" ibekwe, uma okufakiwe phambi ulwazi olufanele lungekho ngaphansi ukulungiswa kanye ayihambi IRS. Ngezinye k. 005, 010-280 ifakwa kolayini. Uma isimemezelo kokuqala uvezwa k. 001 ufake dash.
• Ikholomu 5 ku-ZU likh. 005 ibonisa inani amarekhodi elicacisiwe kukholomu 1 Tikhumbuto yokuthengisa.
• Ngo t. 3 pp. 010-220 ukunikeza ulwazi olushiwo Encwadi yokuthengisa c. 2-8, 10-19, ngokulandelana.
• Ngo ikholomu 3, ama data lines wokuhlanganisa 230-280 imbangela ezilotshwe ikhasi. "Ubude".

Ezicashile ukubhalisa oHlelweni 1 kuya Sec. 3

Siqukethe bentela njalo ngonyaka kuze kuphele iminyaka eyishumi. Ukubalwa kwesikhathi Kwenziwa kusukela ngonyaka lapho asinde elihlongozwe endimeni 4 Article 259 kweKhodi okwamanje. Kulokhu, ulwazi olushiwo zokugcina zonyaka, ngokusekelwe imithetho olunikezwa isigaba. 4-8 6, isigaba 171 Article NC. Izidingo ezifanele ezibekwe para. 39 ka-Order of ngokugcwalisa VAT uyabuya.

Isicelo kumele senziwe lomuzi ngamunye (OS). Uma sesimanje / ukulungiswa kwenziwa, ulwazi okuyokwenziwa ngokwehlukile izindleko imisebenzi eyenziwa.

, информация указывается по всем недвижимым объектам, по которым производится начисление амортизации с 1 янв. Ngokusho para. 39.3 Inqubo sokuqedela isimemezelo ku-VAT, ukwaziswa okunikeziwe ku yonke impahla, phezu kwalokho ukwehla Jan 1. 2006 ngokuhambisana nendima 4 Article 259 Tax Code.

Ngokusho OS, ukwehla kwentengo Ukubalwa okuyinto usuphothuliwe, noma usuku okwaqala ngalo ukusebenza accounting ulwazi Sekudlule iminyaka okungenani engu-15, isicelo singamukelwa.

Ulwazi k. 101-070 kuyinto iminyaka 10 ngaphandle kwezinguquko (kuboniswe izibalo efanayo).

Idatha elandelayo:

• Ekhasini 010 -. Igama into.
• 020 - indawo.
• 030 - opcodes tintfo letiphatsekako nemisebenzi ku nokwakha kabusha / sesimanje.
• 040 - usuku nokuthuma. Nazi usuku, ngenyanga, ngonyaka lapho eqala ukusebenzisa into lokulandisa ulwazi.
• -50 - usuku isiqalo sokubala kwentengo.
• 060 - ukubaluleka kwento, ekwakhiweni kabusha / sesimanje. Kulokhu, nenani lentela ngosuku nokuthuma ingathathwa zibe akhawunti (nge-January 1st. 2006).
• 070 - nenani ebanjwayo.

Umugqa igrafu 080 kubonisa:

• 1 - ikhalenda lonyaka lapho ukwehla uqalise. iminyaka Ikhalenda kukhona inyuka oda;
• 2 - usuku kokuqala ukusebenza kwe-sikhungo;
• 3 - abanesibalo (e%) yesamba art-STI izimpahla ezithunyelwa (amasevisi / imisebenzi), amalungelo endawo, intela nokuthola kuboniswe esigabeni 2 Article 170 NC;
• 4 - Inani lentela ukuba sinciphise izinkokhelo isabelomali ngonyaka lapho isicelo senziwa.

ekubalweni isihloko lemali ekululameni ngokuvele azalane index 1/10 k. 070 ukubaluleka t. 3, k. 080 futhi kuhlukane ngu 100. idatha esithathwayo ngonyaka kwakhiwa lapho isicelo.

ulwazi olwengeziwe

Izigaba 10-11 ubala ulwazi mayelana invoice (wathola wasethula) ukuba inani lentela kanye nenani imali encane yentela. Sec. 12 esetshenziswa payers VAT. Ukuze uligcwalise esihlokweni kumele kube i-invoyisi, okuyinto kwasho izintela amangalelwe ngohlelo le counterparty.