Register for section 7 VAT. Tax return for value added tax - VAT

Correct and competent generation of a VAT report is a necessary condition for the tax refund of this company. This article will discuss how to correctly fill out section 7 of the VAT return.

The seventh section of the declaration should be completed only by those companies that during the reporting period carried out transactions:

Procedure for filling out section seven

• In the first column 010, the lines indicate the codes of completed transactions in accordance with the first application. If transactions that are not subject to taxes are entered, the indicators in the same line in the second, third and fourth columns are filled in under the necessary codes.
• If transactions are entered that are not recognized as objects of taxation, as well as transactions for the sale of products outside of Russia, only the second section is filled in under the transaction codes, and the third and fourth remain blank.
• In the second column 010, the lines for transaction codes that are not subject to taxation are reflected:
  • The price of products and services that are not subject to taxation;
  • The price of services and products sold outside of Russia;
  • The price of products sold and services provided, not subject to VAT.
• In the third column of line 010, for each of the transaction codes that are not subject to VAT, the price of purchased values ​​and services that are not taxed should be reflected, namely:
  • The price of products and services that are not taxed under tax legislation;
  • The price of services and products purchased from taxpayers exempt from VAT;
  • The price of services and products purchased from persons who are not VAT payers.
• In the fourth column of line 010, for all transaction codes that are not subject to payment of value added tax, the tax values ​​presented when purchasing services and goods, or paid when importing into Russia, must be reflected.
• Line 020 is intended to indicate the amounts of payment or prepayment for the supply of products, the production of which will take more than six months.

It is worth noting that if during the reporting period the company did not make a single transaction that is exempt from VAT, it should not fill out the seventh section of the reporting.

Invoices issued for transactions

As is known, taxpayers who have performed transactions exempt from VAT have the right not to issue a set of invoices. In this case, what should we do with section 7 of the VAT return? Everything is extremely easy - this section contains information about invoices for those transactions that are not subject to VAT. After all, tax legislation states that information can be entered into reporting not only on the basis of sales journals, but also on the basis of accounting data. accounting.

More information about advances received

Prepayments received from buyers are divided into two groups:

• for transactions that are not subject to VAT;
• for transactions that are subject to VAT and have a deferment of six months.

The second transactions must be reflected in section 7 of the VAT return, but the first transactions are not required to be included in the report.

Completing section 7 of the VAT return is not mandatory for all taxpayers, but only in the case of non-taxable transactions. Let's consider what processes are meant; who exactly should form section 7 of the VAT return and in what order.

For whom it is necessary to fill out section 7 for VAT

The general rules for filling out section 7 of the VAT return are regulated by the Federal Tax Service by order No. ММВ-7-3/558@ dated October 29, 2014. Information in this section must be entered by those legal entities. persons who had the following preferential processes (operations) in the current tax period:

1. Not subject to taxation in terms of VAT according to the provisions of Art. 149.
2. Not recognized as objects of taxation in terms of VAT according to the requirements of clause 3 of Art. 39, paragraph 2, art. 146.
3. Foreign operations with a place of implementation outside the Russian Federation according to the norms of Art. 148, 147.
4. Prepayment for settlements for goods with a long production cycle (over 6 months) according to clause 13 of Art. 167.

Note! If the taxpayer performs non-taxable transactions under Art. 149 and does not issue invoices, this fact does not relieve the company from the need to enter data into Section 7 for VAT - the codes are approved by Appendix No. 1 of the Report Generation Procedure.

The procedure for filling out section 7 of the VAT return

So, how to fill out section 7 of the VAT return? All information is taken from the organization’s accounting and tax registers. The submission format is electronic, regardless of the size of the company. To fill out, existing transactions are detailed according to the established codes. If there were several similar transactions in the period, the information must be summarized.

How to fill out section 7 in VAT - data reflection algorithm:

• In gr. 1, the implementation operation code is entered.
• In gr. 2, proceeds according to the specified code from sales are entered without tax.
• In gr. 3, the cost attributable to the cost price is entered.
• In gr. 4, an amount of tax is entered that is not deductible.

Corresponding gr. 3, 4, Section 7, VAT returns are not always generated, but only when reflecting data on transactions in accordance with Art. 149 NK. If information is entered on other types of transactions (for example, on loans provided), dashes should be entered in these columns.

Section 7 of the VAT return – codes:

• Sale of land – 1010806.
• Sale of medical products – 1010204.
• Transportation of passengers – 1010235.
• Housing for rent – ​​1010239.
• Lawyer services – 1010291.
• Issuance of loans – 1010292.
• Assignment of rights of claim – 1010258.
• Sale of goods under customs regime – 1010401.
• Rental of municipal/state property – 1011703.
• Property for own use – 1011802.

Important! From 10/01/16 until the end of 2018, the Federal Tax Service of the Russian Federation exempted operations involving the sale of waste paper from VAT (letter No. SD-4-3/23923@ dated 12/14/16). Since the encoding has not been officially approved, it is recommended to use the “waste paper” transaction code in section 7 of VAT at the value 1010230 for sub. 31 clause 2 art. 149.

An example of filling out section 7 of a VAT return

Suppose a company issued a loan on January 20, 2017 to another legal entity for a period until March 31, 2017 in the amount of 200,000 rubles. at 10% per annum. The accountant accrued interest for use:

• For January – 657.53 rubles.
• For February - 1534.25 rubles.
• For March – 1698.63 rubles.

When entering data, you must indicate code 1010292. Information is generated in whole rubles, without kopecks. The loan was issued and repaid in one tax period; therefore, a declaration for the 1st quarter is filled out. 2017 by summing up the indicators based on accrued interest.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation at the information agency Clerk.Ru. Photo by B. Maltsev, news agency “Clerk.Ru”

No later than April 21, 2014, in accordance with the requirements of the Tax Code of the Russian Federation, VAT taxpayers must submit a tax return for the 1st quarter. 2014.

*According to clause 5 of Article 174 of the Tax Code of the Russian Federation, the VAT return is submitted no later than the 20th day of the month following the expired tax period.

However, in accordance with clause 7 of Article 6.1 of the Tax Code of the Russian Federation, in cases where the last day of the period falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the period is considered to be the next working day following it.

The declaration is submitted to the Federal Tax Service at the place of registration as a taxpayer (tax agent), organizations and individual entrepreneurs, who are responsible for:

• taxpayers,
• and/or tax agents.

• about objects of taxation,
• about income received and expenses incurred,
• about sources of income,
• about the tax base, tax benefits,
• about the calculated tax amount,
• and/or other data serving as the basis for the calculation and payment of tax.

At the same time, according to the Letter of the Federal Tax Service of Russia dated October 17, 2013. No. ED-4-3/18585 “On filling out tax returns submitted to the tax authorities”, from 01/01/2014 it is recommended to indicate OKTMO instead of OKATO:

“The Federal Tax Service informs that in order to ensure systematization and identification throughout the Russian Federation of municipalities and their constituent settlements, the Ministry of Finance of the Russian Federation decided to switch from January 1, 2014 to using in the budget process instead of those currently used codes of the All-Russian Classifier of Objects of Administrative-Territorial Division (hereinafter - OKATO) codes of the All-Russian Classifier of Territories of Municipal Formations (hereinafter - OKTMO).

In this regard, taxpayers and tax agents when filling out tax returns, starting from 01/01/2014 until the approval of new tax return forms, are recommended to indicate the OKTMO code in the “OKATO code” field.”

The VAT declaration includes a title page and seven sections:

• 1 “The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer,”
• 2 “The amount of tax payable to the budget, according to the tax agent”,
• 3 “Calculation of the amount of tax payable to the budget for transactions taxed at the tax rates provided for in paragraphs 2 - 4 of Article 164 of the Tax Code of the Russian Federation”, appendix No. 1 to section 3 of the declaration “Amount of VAT subject to recovery and payment to the budget for the reporting period” year and previous reporting years", Appendix No. 2 to section 3 of the declaration "Calculation of the amount of tax calculated on transactions for the sale of goods (works, services), transfer of property rights, and the amount of tax subject to deduction by a foreign organization carrying out business activities in the territory Russian Federation through its divisions (representative offices, branches)",
• 4 “Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented”,
• 5 “Calculation of the amount of tax deductions for transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which was previously documented (not confirmed)”,
• 6 “Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is not documented”,
• 7 “Transactions not subject to taxation (exempt from taxation); transactions that are not recognized as an object of taxation; operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation; as well as the amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months.”

Sections 2 - 7, as well as appendices to section 3 of the declaration, are included in the declaration submitted to the Federal Tax Service when taxpayers carry out relevant operations.

*In the absence of transactions to be reflected in the relevant sections and appendices to section 3 of the declaration in the manner established by this paragraph, the declaration doesn't seem to be, the taxpayer submits a tax return in a simplified form.

If taxpayers during the tax period carry out only operations:

• not subject to taxation (exempt from taxation),
• or transactions that are not recognized as an object of taxation,
• as well as operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation,
• or received payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is over six months, according to the list determined by the Government of the Russian Federation, and determine the moment of determining the tax base in accordance with paragraph 13 of Article 167 of the Code,

• title page,
• section 1,
• section 7

When filling out section 1 of the declaration in the lines of the specified section of the declaration dashes are added.

In our article we will fill out Section 7 of the VAT return for the 1st quarter of 2014 for the company Romashka LLC.

General requirements for the procedure for filling out the declaration

Note!

WITH 01.01.2014 year, a new edition of clause 5 of Article 174 of the Tax Code of the Russian Federation came into force, according to which taxpayers/tax agents obliged submit the appropriate tax return to the Federal Tax Service at your place of registration:

• according to the established format in electronic form via telecommunication channels through an electronic document management operator ( regardless of the number of employees).

We remind you that taxpayers have the right to submit electronically documents that, in accordance with the Tax Code, must be attached to the tax return.

The day of submission of the declaration to the tax authority is considered to be the date of sending via telecommunication channels, recorded in the confirmation, when it is transmitted via telecommunication channels.

The tax authority does not have the right to refuse to accept the declaration. Upon receipt of the declaration via telecommunication channels, the Federal Tax Service Inspectorate is obliged to provide the taxpayer with a receipt of receipt in electronic form.

Each declaration indicator in the approved machine-oriented form corresponds to one field, consisting of a certain number of familiar places. Each field contains only one indicator.

The exception is for indicators whose values ​​are a date, a proper fraction, or a decimal fraction. A proper fraction or decimal in an approved machine-oriented form corresponds to two fields separated by either a “/” (slash) or a “.” (dot) respectively. The first field corresponds to the numerator of the proper fraction (the whole part of the decimal), the second - to the denominator of the proper fraction (the fractional part of the decimal).

To indicate the date, three fields are used in order: day (field of two characters), month (field of two characters) and year (field of four characters), separated by a dot.

The pages of the declaration have continuous numbering, starting from the title page, regardless of the presence (absence) and number of sections to be filled out. The serial number of the page is entered in the field specified for numbering.

The page number indicator (field “Page”), which has three familiar places, is written as follows:

• for the first page - “001”;
• for the thirty-third - “033”;
• and so on.

All values ​​of cost indicators are indicated in full rubles. Indicator values ​​less than 50 kopecks are discarded, and 50 kopecks or more are rounded to the full ruble.

The procedure for filling out Section 7 of the VAT return for the 1st quarter of 2014

This section reflects the following operations:

• Not subject to taxation (exempt from taxation) in accordance with the provisions of Article 149 of the Tax Code of the Russian Federation.

• Not recognized as an object of taxation in accordance with clause 2 of Article 146 of the Tax Code of the Russian Federation.

• For the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Article 148 of the Tax Code of the Russian Federation, clause 1 of Article 146 of the Tax Code of the Russian Federation.

• In case of receipt of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months - on the basis of clause 13 of Article 167 of the Tax Code of the Russian Federation, clause 1 of Article 154 of the Tax Code of the Russian Federation.

When filling out section 7 of the declaration, you must indicate the INN and KPP of the taxpayer (tax agent) and the serial number of the page.

In column 1 by line 010 transaction codes are reflected in accordance with Appendix No. 1 to the Procedure for filling out the declaration.

When selecting transaction codes reflected in column 1 on line 010 and not included Appendix No. 1 contains several letters from the Federal Tax Service of the Russian Federation agreed upon with the Ministry of Finance.

In accordance with By letter of the Federal Tax Service of the Russian Federation dated June 25, 2010 No. ШС-37-3/5063@:

“Taking into account the need for taxpayers to reflect in section 7 of the declaration the transactions named in subparagraph 11 of paragraph 2 of Article 146 of the Code and transactions exempt from taxation by value added tax on the basis of international treaties, before making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect transaction data under the following codes:

1) by code 1010814 - operations specified in subparagraph 11 of paragraph 2 of Article 146 of the Code;

2) by code 1014001 - operations for the sale of goods (work, services, property rights) that are not subject to taxation (exempt from taxation) with value added tax on the basis of international treaties of the Russian Federation (not specified in Article 149 of the Code, and also in respect of which the application of a tax rate is not provided 0 percent in accordance with the legislation of the Russian Federation on taxes and fees).

At the same time, please note that it is not a violation for taxpayers to use until the official establishment of codes for transactions specified in subparagraph 11 of paragraph 2 of Article 146 of the Code and transactions for the sale of goods (work, services, property rights) that are not subject to taxation (exempt from taxation). on value added on the basis of international treaties of the Russian Federation (not specified in Article 149 of the Code, and also in respect of which the application of a tax rate of 0 percent is not provided in accordance with the legislation of the Russian Federation on taxes and fees), other methods of codifying these transactions when reflected in section 7 of the declaration (for example, indicating the code 1010800 for operations provided for by subparagraph 11 of paragraph 2 of Article 146 of the Code and Code 1010200 for operations provided for by international treaties of the Russian Federation).

Agreed with the Ministry of Finance of the Russian Federation (letter of the Ministry of Finance of Russia dated 06/09/2010 No. 03-07-15/74).”

Letter of the Federal Tax Service of the Russian Federation dated August 12, 2010 No. ШС-37-3/8932@:

“Prior to making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right in section 7 of the declaration to reflect the transactions provided for in subclause 23.1 of clause 3 of Article 149 of the Code, under the code 1010270 .

1010200 until the code is officially established 1010270 for the specified operation."

Letter of the Federal Tax Service of the Russian Federation dated March 28, 2011 No. KE-4-3/4782@:

• 12 paragraph 2 of Article 146 of the Code - under the code 1010815 ;
• 12.1 of paragraph 2 of Article 149 of the Code - under the code 1010241 .

In addition, Law No. 395-FZ introduced changes to the wording of subclause 11 of clause 2 of Article 149 of the Code.

In this regard, when carrying out operations provided for by the above subclause as amended by Law 395-FZ, to reflect them in Section 7 of the declaration, the code provided for in Appendix No. 1 to the Procedure is used, namely:

• code 1010242 - for operations provided for in subparagraph 11 of paragraph 2 of Article 149 of the Code.”

“Prior to making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right in section 7 of the declaration to reflect the transactions provided for in subparagraph 27 of paragraph 2 of Article 149 of the Code - under the code 1010247 .

At the same time, please note that it is not a violation for taxpayers to use the code 1010200 until the official establishment, respectively, of the code 1010247 for the specified operations."

Letter of the Federal Tax Service of the Russian Federation dated November 21, 2011 No. ED-4-3/19361@:

“Prior to making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect in section 7 of the declaration the transactions provided for in subparagraph:

• 4.1 paragraph 2 of Article 146 of the Code - under the code 1010816 ;
• 14.1 of paragraph 2 of Article 149 of the Code - under the code 1010249 ;
• 7.1 of paragraph 3 of Article 149 of the Code - under the code 1010250 ;
• 32 paragraph 3 of Article 149 of the Code - under the code 1010260 .

In addition, Federal Laws No. 235-FZ, 239-FZ and 245-FZ amended the wording of subparagraph 5 of paragraph 2 of Article 146 of the Code, subparagraphs 3, 4, 5, 14, 15 and 20 of paragraph 2 of Article 149 of the Code and subparagraphs 2, 3, 12, 13 and 23.1 of paragraph 3 of Article 149 of the Code.

In this regard, when carrying out operations provided for by the above subparagraphs as amended by Federal Laws 235-FZ, 239-FZ and 245-FZ, the codes provided for in Appendix No. 1 to the Procedure are used to reflect them in Section 7 of the declaration, namely:

• code 1010805 - for operations provided for by subparagraph 5 of paragraph 2 of Article 146 of the Code;
• code 1010221 - for operations provided for by subparagraph 3 of paragraph 2 of Article 149 of the Code;
• code 1010231 - for operations provided for by subparagraph 4 of paragraph 2 of Article 149 of the Code;
• code 1010232 - for operations provided for by subparagraph 5 of paragraph 2 of Article 149 of the Code;
• code 1010245 - for operations provided for by subparagraph 14 of paragraph 2 of Article 149 of the Code;
• code 1010246 - for operations provided for by subparagraph 15 of paragraph 2 of Article 149 of the Code;
• code 1010255
• code 1010272 - for operations provided for by subparagraph 2 of paragraph 3 of Article 149 of the Code;
• code 1010276 - for operations provided for by subparagraph 3 of paragraph 3 of Article 149 of the Code;
• code 1010288 - for operations provided for by subparagraph 12 of paragraph 3 of Article 149 of the Code;
• code 1010289 - for operations provided for by subparagraph 13 of paragraph 3 of Article 149 of the Code;
• code 1010270 - for operations provided for in subclause 23.1 of clause 3 of Article 149 of the Code.”

“Prior to making appropriate changes to Appendix No. 1 to the Procedure, taxpayers have the right to reflect in section 7 of the declaration the transactions provided for in subparagraph:

• 4.2 paragraph 2 of Article 146 of the Code - under the code 1010810 ;
• 8.1 paragraph 2 of Article 146 of the Code - under the code 1010817 ;
• 17.1 of paragraph 2 of Article 149 of the Code - under the code 1010202 ;
• 17.2 paragraph 2 of Article 149 of the Code - under the code 1010203 ;
• 33 paragraph 3 of Article 149 of the Code - under the code 1010222 ;
• 34 paragraph 3 of Article 149 of the Code - under the code 1010225 .

In addition, Federal Laws dated November 21, 2011 No. 328-FZ, dated November 7, 2011 No. 305-FZ and dated November 21, 2011 No. 330-FZ amended the wording of subparagraph 8 of paragraph 2 of Article 146 of the Code and subparagraphs 20 and 23 of paragraph 2 of the Article 149 of the Code.

In this regard, when carrying out operations provided for by the above subparagraphs as amended by Federal Laws No. 328-FZ, No. 305-FZ and No. 330-FZ, the codes provided for in Appendix No. 1 to the Procedure are used to reflect them in Section 7 of the declaration, namely:

• code 1010808 - for operations provided for by subparagraph 8 of paragraph 2 of Article 146 of the Code;
• code 1010255 - for operations provided for by subparagraph 20 of paragraph 2 of Article 149 of the Code;
• code 1010268 - for operations provided for by subparagraph 23 of paragraph 2 of Article 149 of the Code.”

When reflected in column 1 on line 010 of operations:

• not recognized as an object of taxation in accordance with clause 2 of Article 146 of the Tax Code of the Russian Federation,
• as well as operations for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Articles 147, 148 of the Tax Code of the Russian Federation,

In column 2, line 010, for each code of a transaction not subject to taxation and a transaction not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, the following are reflected:

• the cost of goods (work, services) that are not recognized as an object of taxation in accordance with clause 2 of Article 146 of the Tax Code of the Russian Federation;
• the cost of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Articles 147, 148 of the Tax Code of the Russian Federation;
• the cost of goods (work, services) sold (transferred) that are not subject to taxation (exempt from taxation) in accordance with Article 149 of the Tax Code of the Russian Federation, taking into account clause 2 of Article 156 of the Tax Code of the Russian Federation.

• the cost of purchased goods (work, services), sales transactions of which are not subject to taxation in accordance with Article 149 of the Tax Code of the Russian Federation;
• the cost of goods (work, services) purchased from taxpayers applying for an exemption from the taxpayer’s obligations to pay tax in accordance with Article 145 of the Tax Code of the Russian Federation;
• the cost of goods (work, services) purchased from persons non-taxpayers tax

Line 020 reflects the amount of payment received, partial payment for upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months, according to list, approved by the Decree of the Government of the Russian Federation of July 28, 2006. No. 468.

In accordance with clause 13 of Article 167 of the Tax Code of the Russian Federation, upon receipt of payment or partial payment by the taxpayer - manufacturer of goods (works, services), the following is submitted to the Federal Tax Service Inspectorate along with the declaration:

• Contract with the buyer (copy of the contract, certified by the signature of the manager and chief accountant).

• A document confirming the duration of the production cycle of goods (works, services) indicating:
• their names,
• production time,
• name of the manufacturer,

LLC "ROMASHKA" in the 1st quarter of 2014 fills out Section 7 of the VAT return in connection with the following operations:

• Sale of a land plot (not subject to VAT in accordance with paragraph 6, paragraph 2, Article 146 of the Tax Code of the Russian Federation) in the amount of 2,500,000 rubles.

For certain types of operations and transactions, the Tax Code establishes special rules regarding VAT. Our example of Section 7 of a VAT return will help payers and tax agents understand how to fill out this value added tax reporting sheet.

What to pay attention to

An unfilled sample of Section 7 of the VAT return, which is fixed by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558 in the latest edition, looks like this:

On the value added tax return form, Section 7 takes up only one sheet. However, in reality it may be more. It depends on how much the payer of a given tax or VAT tax agent had:

• transactions that are not subject to VAT/exempt from tax;
• transactions that the law does not recognize as subject to VAT;
• sales of goods/works/services, the location of which is not recognized by law as the territory of Russia;
• payment/partial payment for future deliveries of goods/performance of work/provision of services, when the duration of the production cycle for their manufacture is from 6 months.

To be more precise, the number of completed lines in the sample Section 7 of the VAT return directly depends on the number of codes under which the company’s operations (transactions) fall. The values ​​of these codes are taken from Appendix No. 1 to the procedure for filling out these reports, which was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3/558.

The remaining lines should not be left blank. They must be filled with dashes.

Depending on the type of transaction, there is a difference in how the sample Section 7 VAT return will be filled out (see table below).

In column No. 2 of Section 7 indicate:

• the cost of goods/work/services that the law does not recognize as subject to taxation in accordance with clause 2 of Art. 146 Tax Code of the Russian Federation;
• the cost of goods/works/services, the place of sale of which is not the Russian Federation according to Art. 147 and 148 of the Tax Code of the Russian Federation, as well as paragraphs 3 and 29 of the Protocol to the Treaty on the EAEU;
• the cost of goods/work/services sold/transferred that are not subject to taxation (exempt) in accordance with Art. 149 and taking into account paragraph 2 of Art. 156 of the Tax Code of the Russian Federation.

As for column No. 3, here for each code the cost of purchased goods is given:

• transactions for the sale of which are not subject to VAT under Art. 149 Tax Code of the Russian Federation;
• when there is an exemption from the obligation to pay tax in accordance with Art. 145 and 145.1 of the Tax Code of the Russian Federation;
• when a person is a VAT non-payer.

Column No. 4 shows the VAT amounts for each code:

• presented;
• paid when importing goods into Russia, which are not subject to deduction in accordance with clauses 2 and 5 of Art. 170 Tax Code of the Russian Federation.

When filling out line 010, you must be guided by the Decree of the Government of the Russian Federation dated July 28, 2006 No. 468. It establishes the List of goods/works/services, the duration of the production cycle of which is from 6 months.

Example

Let’s assume that Guru LLC purchased a package of securities for 2.5 million rubles in the second quarter of 2017. At the end of this quarter, this company sold securities for 3 million rubles.

For our example of filling out Section 7 of the VAT return, it is important that such transactions must go under code 1010243.

The share of Guru LLC expenses on tax-free transactions did not exceed 5 percent. Therefore, the company deducted all VAT on general business expenses. A sample of filling out Section 7 of the VAT return in this situation is shown below:

The legislator provides certain benefits for taxation of industries that are of priority importance, industrial enterprises of important social significance, public projects, etc. This is predetermined in the methodology for applying various deductions and tax rates. VAT, being one of the most important taxes, provides for reporting on those types of activities and transactions that are not taxed. Section 7 in the VAT return is reserved specifically for them.

What is reflected in section 7 of the VAT return

According to the rules for filling out section 7 of VAT, non-taxable transactions are a type of transaction for which VAT is not charged or is charged at a zero rate. Taxpayers are required to keep records of transactions and divide them into taxable and non-taxable.

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1. Non-taxable transactions belonging to the following categories: sale of medical services, trade in goods necessary for the prevention of disability, trade in vital products. This category also includes services for caring for children, the elderly, sick or disabled, passenger transportation services (except taxis), ritual, depository, government, archival services, as well as services sold in the field of art and culture.
2. Transactions that are not recognized as subject to taxation under the VAT system. This category includes operations that are not sales, privatization, reorganization, sale of housing stock, construction, etc.
3. Foreign operations. This category includes operations carried out with real estate outside the Russian Federation, services that are provided to foreigners and abroad. For example, legal or consulting services, software development services, licensing services, etc.
4. Advances received for long-cycle goods. This includes all operations that fit this definition, in particular - payment of advances for goods whose production time is 6 months or more.

Let's take a closer look at how Section 7 of the VAT return is filled out correctly and what codes are set for different types of transactions.

Transaction code in section 7 of the VAT return

Section 7 must be detailed for each of the non-taxable transaction codes. If the taxpayer carried out several transactions that belong to the same code, then they must be summed up when calculating. Sequentially in 4 columns you need to display the code of non-taxable transactions, the amount of revenue by this code, the cost of goods and services by code, as well as VAT on goods and services that make up the taxable base:

For convenience, all transaction codes are divided into five sections, each of which is assigned its own code. Only the last two digits change, which allow you to specify certain operations. Let us briefly indicate the codes:

• Operations under section 1 - code 1010 8хх, where xx is a specific type of operation;
• Operations under section 2 (not subject to taxation) - code 1010 2хх;
• Operations under section 3 (zero VAT rate) - code 1010 4хх;
• Operations under section 4 - code 1011 7хх;
• Transactions under section 5 (on real estate) - code 1011 8хх.

Incorrect filling of data in section 7 of the declaration does not bear any liability for taxpayers. But if there is no separate accounting, there will be a ban on deducting input value added tax. In turn, deduction of input tax without preliminary accounting can be regarded as a reduction in the tax base and is a gross violation of the law. In case of such a violation, a fine of 20% of the amount of underestimated tax is possible.