Field number and name

Title page

Filled out by the taxpayer (tax agent), the persons specified in clause 5 of Art. 173 of the Tax Code of the Russian Federation, except for the section “To be completed by a tax authority employee”

"TIN" and "KPP"

Taxpayer (tax agent) identification number (TIN) and registration reason code (KPP) at the location of the organization according to the certificate of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation according to form N 12-1-7, approved by Order of the Ministry of the Russian Federation for Taxes and Duties dated November 27, 1998 N GB-3-12/309

"TIN" and "KPP".

For the largest taxpayers, the TIN and KPP are indicated on the basis of the notification of registration in Form N 9-KNU.

The TIN and KPP at the location of the branch of a foreign organization operating on the territory of the Russian Federation are indicated on the basis of a certificate of registration with the tax authority in form N 2401IMD (2000) and (or) an information letter on registration with the tax authority of the branch of a foreign organization in form N 2201I (2000), approved by Order of the Ministry of the Russian Federation for Taxes and Duties dated April 7, 2000 N AP-3-06/124.

TIN and KPP at the location of real estate and vehicles of a foreign organization operating on the territory of the Russian Federation and having real estate and vehicles on the territory of the Russian Federation are indicated on the basis of a certificate of registration with the tax authority in form N 2401IMD (2000) and (or) an information letter on registration of real estate and vehicles with the tax authority in form N 2202IM (2000), approved by Order of the Ministry of Taxes and Taxes of Russia dated April 7, 2000 N AP-3-06/124, or according to the notification of registration a foreign organization with the tax authority in form N 11UP-Accounting, or according to a certificate of registration of a foreign organization with the tax authority on the territory of the Russian Federation in form N 11SV-Accounting, approved by Order of the Federal Tax Service of Russia dated February 13, 2012 N ММВ-7- 6/80@ (registered by the Ministry of Justice of the Russian Federation on April 5, 2012, registration N 23733; Rossiyskaya Gazeta, 2012, April 20).

INN and KPP when executing a production sharing agreement - according to the registration certificate in Form N 9-SRPS.

Checkpoint at the place of registration of a participant in an investment partnership agreement - according to the notice of registration of an organization as a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records, approved by Order of the Federal Tax Service of Russia dated August 11, 2011 N YAK-7-6 /488@.

The TIN and KPP for the details “TIN/KPP of the reorganized organization” are indicated in accordance with clause 16.5 of this Procedure:

For an individual entrepreneur:

TIN in accordance with the certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in form N 12-2-4, approved by Order of the Ministry of Taxes of Russia of November 27, 1998 N GB-3-12/309, or with a certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in form N 09-2-2, approved by Order of the Ministry of Taxes of Russia of March 3, 2004 N BG-3-09/178, or according to a certificate of registration of an individual with the tax authority on the territory of the Russian Federation in form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@, or according to a certificate of registration of an individual with the tax authority in form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated August 11, 2011 N YAK-7-6/488@;

For an individual acting as a tax agent:

The TIN is indicated in accordance with the certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in form N 12-2-4, approved by Order of the Ministry of Taxes of Russia of November 27, 1998 N GB-3-12/309, a certificate of registration of an individual with the tax authority at the place of residence on the territory of the Russian Federation in form N 09-2-2, approved by Order of the Ministry of Taxes of Russia of March 3, 2004 N BG-3-09/178, or according to a certificate of registration to register an individual with the tax authority on the territory of the Russian Federation in form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated December 1, 2006 N SAE-3-09/826@, or according to a certificate of registration of an individual in tax authority in form N 2-1-Accounting, approved by Order of the Federal Tax Service of Russia dated August 11, 2011 N YAK-7-6/488@

Correction number

In the primary declaration for the tax period, "0--" is entered; in the updated declaration for the corresponding tax period, the adjustment number is indicated (for example, "1--", "2--" and so on)

Tax period (code)

Name

September

I quarter

II quarter

III quarter

IV quarter

I quarter during reorganization (liquidation) of the organization

II quarter during reorganization (liquidation) of the organization

III quarter during reorganization (liquidation) of the organization

IV quarter during reorganization (liquidation) of the organization

For January during the reorganization (liquidation) of the organization

For February during the reorganization (liquidation) of the organization

For March during the reorganization (liquidation) of the organization

For April during the reorganization (liquidation) of the organization

For May during the reorganization (liquidation) of the organization

For June during the reorganization (liquidation) of the organization

For July during the reorganization (liquidation) of the organization

For August during reorganization (liquidation) liquidation of the organization

For September during the reorganization (liquidation) of the organization

For October during the reorganization (liquidation) of the organization

For November during the reorganization (liquidation) of the organization

For December during the reorganization (liquidation) of the organization

Reporting year

Indicate the year for the tax period for which the declaration was submitted

Submitted to the tax authority (code)

The code of the tax authority to which the declaration is submitted is reflected.

By location (registration) (code)

Indicate the codes that are given in Appendix No. 3 to the Procedure

Taxpayer

The name of the organization or the name of a branch of a foreign organization operating on the territory of the Russian Federation, which is authorized by the foreign organization to submit tax returns and pay tax in general for the operations of all branches of the foreign organization located on the territory of the Russian Federation, and in the case of a declaration submitted by an individual entrepreneur (individual) , acting as a tax agent) indicate his last name, first name, patronymic (in full, without abbreviations, in accordance with the identity document)

Code of type of economic activity according to the OKVED classifier

Filled out in accordance with the All-Russian Classifier of Types of Economic Activities (OKVED)

Form of reorganization (liquidation)

Name

At the place of registration of an individual entrepreneur as a taxpayer

At the place of registration of the organization as the largest taxpayer

At the place of registration of an organization that is not the largest taxpayer

At the place of registration of the legal successor who is not the largest taxpayer

At the place of registration of the legal successor, who is the largest taxpayer

At the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records

At the location of the tax agent

At the place of registration of the taxpayer when executing a production sharing agreement

At the place of activity of the foreign organization through a branch of the foreign organization

Contact phone number

The taxpayer's contact phone number is displayed

On ___ pages

The number of pages on which the declaration is drawn up is reflected.

With the attachment of supporting documents and (or) their copies on ___ sheets

The number of sheets of supporting documents and (or) their copies is reflected, including the number of sheets of a document confirming the authority of the taxpayer’s representative (in the case of submission of these declarations by the taxpayer’s representative)

I confirm the accuracy and completeness of the information specified in this declaration

1 - if the document is submitted by the taxpayer, including persons (partnership participants, trustees, concessionaires, participants in investment partnership agreements - managing partners responsible for maintaining tax records), for whom, in accordance with Art. 174.1 of the Tax Code of the Russian Federation imposes the responsibilities of the taxpayer, and persons not recognized as tax payers, listed in paragraph 5 of Art. 173 of the Tax Code of the Russian Federation, as well as a person - a tax agent, who, in accordance with the Tax Code of the Russian Federation, is entrusted with the duties of calculating, withholding and transferring tax to the budget system of the Russian Federation;

2 - if the document is submitted by an authorized representative of the taxpayer (tax agent) in accordance with Art. Art. 27 and 29 of the Tax Code of the Russian Federation.

When filling out a declaration, organizations indicate line by line the last name, first name and patronymic of the head of the organization in full (in the field “Last name, first name, patronymic”), put his signature (in the place reserved for signature), which is certified by the seal of the organization, and put down the date of signing.

When filling out a declaration by individual entrepreneurs, the individual entrepreneur’s signature is placed in the space provided for the signature and the date of signing.

When filling out a declaration by an organization that is a representative of a taxpayer (tax agent), the name of the representative organization is indicated (in the field “Name of the organization that is a representative of the taxpayer”), line by line the last name, first name and patronymic of the head of the authorized organization in full (in the field “Last name, first name, patronymic”), his signature is affixed (in the place reserved for signature), which is certified by the seal of the organization, and the date of signing is affixed.

When filling out a declaration by an individual - a representative of the taxpayer (tax agent), the surname, first name and patronymic of the individual in full are indicated line by line (in the "Last name, first name, patronymic" field), his signature is put (in the space provided for the signature), and the date of signing is indicated.

When filling out a declaration, the taxpayer's representative (tax agent) shall indicate the name of the document confirming the authority of the taxpayer's representative (tax agent). In this case, a copy of the specified document is attached to the declaration.

The signature of the head of the organization, individual entrepreneur or their representatives and the date of signing are also included in section. 1 of the declaration, in the field “I confirm the accuracy and completeness of the information specified on this page”

To be completed by a tax authority employee

Contains information about submitting the declaration:

1) method and type of submission of the declaration;

2) number of pages of the declaration;

3) the number of sheets of supporting documents or their copies attached to the declaration;

4) date of submission of the declaration;

5) the number under which the declaration is registered;

6) the surname and initials of the name and patronymic of the tax authority employee who accepted the declaration;

7) signature of the tax authority employee who accepted the declaration

Section 1 "The amount of tax subject to payment to the budget (reimbursement from the budget), according to the taxpayer"

Includes indicators of tax amounts subject to payment to the budget (reimbursement from the budget), according to the taxpayer, reflecting the budget classification code of the Russian Federation (hereinafter referred to as the budget classification code), to which the tax amounts calculated in the declaration for the tax period are subject to crediting, or reimbursement from the budget, calculated in the declaration for the tax period

Line 010

The code is reflected in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013 (OKTMO). When filling out the indicator “Code according to OKTMO”, indicate the code of the municipality, inter-settlement territory, settlement that is part of the municipality, on the territory of which the tax is paid

Line 020

The budget classification code is displayed. The budget classification code is indicated in accordance with the legislation of the Russian Federation on budget classification

Lines 030 - 040

The amounts of tax calculated for payment to the budget for the tax period are reflected, which are credited to the “Budget classification code” indicated in line 020

Line 030

The amount of tax payable to the budget for the tax period is reflected in accordance with clause 5 of Art. 173 of the Tax Code of the Russian Federation, which is subject to payment to the budget in accordance with the procedure defined in paragraph 4 of Art. 174 of the Tax Code of the Russian Federation. The tax amount indicated on line 030 is not reflected in section. 3 declarations and does not participate in the calculation of indicators on lines 040 and 050

Line 040

The tax amount is reflected if the difference in the amount of the lines is 200 sections. 3, 130 sec. 4, 160 sec. 6 and the sums of lines 210 section. 3, 120 sec. 4, 080 sec. 5, 090 sec. 5, 170 sec. 6 is greater than or equal to zero. The amount of tax indicated on line 040 is subject to payment to the budget in accordance with the procedure defined in clause 1 of Art. 173 Tax Code of the Russian Federation

Line 050

The amount of tax calculated for reimbursement from the budget for the tax period is reflected, subject to offset or refund from the budget in the prescribed manner, which is taken into account according to the budget classification code indicated in line 020. The tax amount is reflected on line 050 if the difference in the amount of the lines is 200 section. 3, 130 sec. 4, 160 sec. 6 and the sums of lines 210 section. 3, 120 sec. 4, 080 sec. 5, 090 sec. 5, 170 sec. 6 less than zero

Lines 060 - 080

Filled out only if the code “227” is indicated on the title page for the details “at the location (accounting)”. In other cases, a dash is placed on lines 060 - 080

Line 060

The registration number of the investment partnership agreement is reflected, indicated by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records

Line 070

The date of commencement of the investment partnership agreement is reflected, indicated by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records

Line 080

The expiration date of the investment partnership agreement is reflected, indicated by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records

Section 2 "The amount of tax payable to the budget, according to the tax agent"

Includes an indicator of the amount of tax payable to the budget, according to the tax agent, indicating the budget classification code to which the tax amount is to be credited. The budget classification code is indicated in accordance with the legislation of the Russian Federation on budget classification.

Section 2 of the declaration is filled out by the tax agent separately for each foreign person who is not registered with the tax authorities as a taxpayer; to the lessor (a body of state power and administration and a local government body that leases federal property, property of constituent entities of the Russian Federation and municipal property); to the seller in accordance with an agreement providing for the sale (transfer) of state property not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal entity.

If there are several agreements with one taxpayer, in particular with one lessor (state authority and management and local government), section. 2 declarations are filled out by the tax agent on one page.

A tax agent selling on the territory of the Russian Federation goods (work, services, property rights) of foreign persons who are not registered with the tax authorities as taxpayers, with participation in settlements based on agency agreements, commission agreements or agency agreements with these foreign persons, section 2 is filled out separately for each seller (foreign entity not registered with the tax authorities as a taxpayer).

Tax agent authorized to sell confiscated property, property sold by court decision, ownerless valuables, treasures and purchased valuables, as well as valuables transferred by right of inheritance to the state, section. Fill out 2 declarations on one page.

Section 2 of the declaration is filled out by a tax agent, who is the person who owns the ship after 45 calendar days from the date of transfer of ownership of the ship from the taxpayer to the customer, if within 45 calendar days from the date of such transfer of ownership of the ship the vessel is registered in The Russian International Register of Ships has not been implemented. Section 2 of the declaration is filled out by the tax agent separately for each vessel owned by him and not registered in the Russian International Register of Ships within 45 calendar days from the date of transfer of ownership of the vessel from the taxpayer to the customer

Line 020

The name of the foreign person who is not registered with the tax authorities as a taxpayer is indicated; lessor (state authority and management body and local government body leasing federal property, property of constituent entities of the Russian Federation and municipal property); the seller in accordance with an agreement providing for the sale (transfer) of state property not assigned to state enterprises and institutions, constituting the state treasury of the Russian Federation, the treasury of a republic within the Russian Federation, the treasury of a territory, region, federal city, autonomous region, autonomous district, as well as municipal property not assigned to municipal enterprises and institutions, constituting the municipal treasury of the corresponding urban, rural settlement or other municipal entity.

When performing the duties of tax agents in the cases provided for in paragraphs 4 and 6 of Art. 161 of the Tax Code of the Russian Federation, in line 020 section. 2 put a dash

Line 030

The TIN of the person indicated on line 020 is reflected (if available), if absent, a dash is placed

Line 040

The budget classification code is reflected

Line 050

The code is reflected in accordance with the All-Russian Classifier of Municipal Territories OK 033-2013 (OKTMO) of the tax agent. When filling out the indicator “Code according to OKTMO”, indicate the code of the municipality, inter-settlement territory, settlement included in the municipality, on the territory of which the tax is paid by the tax agent

Line 060

The amount of tax payable to the budget by the tax agent is reflected.

Line 070

The code of the operation carried out by the tax agents specified in Art. 161 of the Tax Code of the Russian Federation. The transaction code is indicated in accordance with Appendix No. 1 to the Procedure

Line 080

The amount of tax calculated by the tax agent on goods shipped during a given tax period (work performed, services rendered, property rights transferred) is reflected.

Line 090

The amount of tax calculated by the tax agent from payment, partial payment received in the specified tax period, on account of the upcoming shipment of goods (performance of work, provision of services, transfer of property rights) is reflected.

If there is no tax amount on line 080, the tax amount reflected on line 090 is transferred to line 060. If there is no tax amount on line 090, the tax amount reflected on line 080 is transferred to line 060. If the tax base is determined by the tax agent is the day of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services, transfer of property rights), then on the day of shipment of goods (performance of work, provision of services, transfer of property rights) on account of received payment, partial payment, the moment of determination also arises tax base, while the amount of tax calculated from payment, partial payment and reflected on line 090 section. 2 declarations in a given tax period and (or) previous tax periods are subject to deduction (in a share not exceeding the amount of tax calculated upon shipment of goods, performance of work, provision of services, transfer of property rights, for the forthcoming delivery of which an advance payment was received). The specified amount of tax is reflected by tax agents on line 100 of section. 2 declarations. In this case, the amount of tax payable to the budget is calculated by the tax agent as the sum of lines 080 and 090, reduced by the amount of line 100, and is reflected in line 060 of section. 2 declarations

Section 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"

Columns 3 and 5 on lines 010 - 040

The tax base determined in accordance with Art. Art. 153 - 157, paragraph 10 of Art. 154, paragraph 1, art. 159 and art. 162 of the Tax Code of the Russian Federation, and the amount of tax at the corresponding tax rate.

Transactions that are not subject to taxation (exempt from taxation), not recognized as an object of taxation, the place of sale of which is not recognized as the territory of the Russian Federation, taxed at a tax rate of 0 percent (including in the absence of confirmation of the validity of its application), as well as payment amounts, are not reflected. partial payments received on account of upcoming deliveries of goods (performance of work, provision of services).

If the moment of determining the tax base is determined in accordance with clause 13 of Art. 167 of the Tax Code of the Russian Federation as the day of shipment (transfer) of goods (performance of work, provision of services) in columns 3 and 5 on line 010, the tax base determined in accordance with Art. 154 of the Tax Code of the Russian Federation, and the amount of tax on the sale of goods (work, services), the duration of the production cycle of which is more than six months, according to the list determined by the Government of the Russian Federation.

The amount of tax reflected on lines 010 and 020 in column 5 when applying tax rates of 18 and 10 percent is calculated by multiplying the amount reflected in column 3 of section. 3 declarations, respectively by 18 or 10 and division by 100.

The amount of tax reflected on lines 030 and 040 in column 5, when applying tax rates of 18/118 or 10/110, is calculated by multiplying the amount reflected in column 3 by 18 and dividing by 118 or by multiplying by 10 and dividing by 110

Columns 3 and 5 on line 050

The tax base and the corresponding amount of tax upon the sale of the enterprise as a whole as a property complex, determined in accordance with Art. 158 Tax Code of the Russian Federation

Columns 3 and 5 on line 060

The tax base determined in accordance with clause 2 of Art. 159 of the Tax Code of the Russian Federation, and the amount of tax calculated for construction and installation work performed for own consumption, in accordance with clause 10 of Art. 167 of the Tax Code of the Russian Federation.

The amount of tax reflected on line 060 in column 5 when applying a tax rate of 18 percent is calculated by multiplying the amount reflected in column 3 by 18 and dividing by 100

Columns 3 and 5 on line 070

The amounts of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights are reflected (with the exception of amounts of payment, partial payment received by taxpayers determining the moment of determining the tax base in accordance with paragraph 13 of Article 167 of the Tax Code RF) and the corresponding tax amounts.

On line 070, the successor(s) also reflect the amounts of advance or other payments on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights received by way of succession from the reorganized (reorganized) organization in accordance with clause 2 of Art. 162.1 of the Tax Code of the Russian Federation, taking into account the features established by clause 10 of Art. 162.1 of the Tax Code of the Russian Federation

Column 5 on line 080

The amounts of tax subject to restoration on the basis of the provisions of Chapter. 21 of the Tax Code of the Russian Federation.

Column 5 on line 080, including column 5 on line 090, reflects the amount of tax charged to the taxpayer-buyer when transferring the amount of payment, partial payment for upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, subject to restoration in accordance with paragraphs. 3 p. 3 art. 170 of the Tax Code of the Russian Federation.

Column 5 on line 080, including column 5 on line 100, reflects the amount of tax presented to the taxpayer when purchasing goods (work, services) or actually paid by him when imported into the territory of the Russian Federation and other territories under its jurisdiction, and previously legally accepted for deduction, subject to restoration when performing transactions for the sale of goods (works, services) taxed at a tax rate of 0 percent

Columns 3 and 5 on lines 105 - 109

In accordance with paragraph 6 of Art. 105.3 of the Tax Code of the Russian Federation reflects the amounts of adjustment of tax bases and tax amounts at the corresponding tax rates in the event that the taxpayer uses in controlled transactions the prices of goods (works, services), property rights that do not comply with paragraph 1 of Art. 105.3 of the Tax Code of the Russian Federation.

The amount of tax reflected on lines 105 and 106 in column 5 when applying tax rates of 18 and 10 percent is calculated by multiplying the amount reflected in column 3 by 18 or 10, respectively, and dividing by 100.

The amount of tax reflected on lines 107 and 108 in column 5 when applying tax rates of 18/118 or 10/110 is calculated by multiplying the amount reflected in column 3 by 18 and dividing by 118 or by multiplying by 10 and dividing by 110

Column 5 on line 110

The total amount of tax is reflected (the sum of the values ​​in column 5 lines 010 - 080, 105 - 109), calculated taking into account the restored tax amounts for the tax period

Column 3 on lines 120 - 180

The amounts of tax subject to deduction in accordance with Art. Art. 171 and 172 of the Tax Code of the Russian Federation, as well as in accordance with paragraph 11 of Art. 2 Protocols on export and import.

In column 3, line 120, the taxpayer (successor who is the taxpayer during the reorganization) reflects the tax amounts listed in paragraphs 1, 2, 4, 7, 11, 13 of Art. 171 of the Tax Code of the Russian Federation for goods (work, services), fixed assets, intangible assets and property rights acquired (received by the legal successor during reorganization, as well as by the taxpayer as a contribution (contribution) to the authorized (share) capital or fund) for the implementation of taxable transactions, accepted for deduction in the manner specified in paragraphs 5 and 7 of Art. 162.1 of the Tax Code of the Russian Federation, taking into account the features established by clause 10 of Art. 162.1, paragraphs 1 and 8 of Art. 172 of the Tax Code of the Russian Federation.

Column 3 on line 120 also reflects the amount of tax accepted for deduction by the taxpayer-seller (with the exception of buyer-taxpayers acting as a tax agent), in the cases provided for in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation, as well as the amounts of tax calculated and paid by the successor (seller) from the corresponding amounts of advance or other payments provided for in paragraphs 2 and 3 of Art. 162.1 of the Tax Code of the Russian Federation, upon termination or change of the terms of the relevant agreement and the return by the assignee (seller) of the corresponding amounts of advance payments to buyers in accordance with clause 4 of Art. 162.1 of the Tax Code of the Russian Federation.

Column 3 on line 120 also reflects the amount of tax on purchased goods (work, services), including fixed assets and intangible assets, property rights used to carry out operations for the production of goods (work, services) of a long production cycle, subject to deduction in the manner specified in clause 7 of Art. 172 of the Tax Code of the Russian Federation.

Column 3 on line 120 also reflects the amount of tax on purchased equipment for installation, assembly work (installation) of this equipment, subject to deduction in accordance with the procedure provided for in paragraph 6 of Art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation.

Column 3 on line 120 reflects the amounts of tax charged to the taxpayer for goods (work, services) purchased by him to perform construction and installation work, and the amounts of tax charged to the taxpayer when he acquired objects of unfinished capital construction, subject to deduction in the manner prescribed by paragraph 5 tbsp. 172 of the Tax Code of the Russian Federation.

Column 3 on line 120 reflects the amounts of tax presented by contractors (developers or technical customers) when they carry out capital construction of fixed assets (liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, accepted for deduction in the manner specified in paragraph 5 of Art. 172 of the Tax Code of the Russian Federation.

Column 3 on line 120 reflects the amount of tax accepted for deduction by the seller in the event of a change in the cost of goods shipped by him (work performed, services provided), transferred property rights downwards, as well as the amount of tax accepted for deduction by the buyer in the event of a change in the cost of goods shipped seller of goods (work performed, services rendered), transferred property rights upward

Column 3 on line 130

The amount of tax presented to the buyer when transferring the amount of payment, partial payment on account of upcoming deliveries of goods (performance of work, provision of services), transfer of property rights, subject to deduction from the buyer in accordance with clause 12 of Art. 171 and paragraph 9 of Art. 172 of the Tax Code of the Russian Federation

Column 3 on line 140

The amount of tax calculated by the taxpayer in accordance with clause 10 of Art. 167 of the Tax Code of the Russian Federation (reflected on line 060 of section 3 of the declaration), subject to deduction in the manner established by paragraph. 2 clause 5 art. 172 of the Tax Code of the Russian Federation, at the time of determining the tax base in accordance with paragraph 10 of Art. 167 of the Tax Code of the Russian Federation.

In column 3, line 140, the legal successor reflects the amount of tax calculated by the reorganized (reorganized) organization in accordance with clause 10 of Art. 167 of the Tax Code of the Russian Federation (previously reflected in the corresponding line of Section 3 of the declaration), after paying the tax on construction and installation work for own consumption to the budget, on the basis of a declaration in accordance with Art. 173 of the Tax Code of the Russian Federation, taking into account the features established by paragraph. 3 clause 5 art. 172 of the Tax Code of the Russian Federation

Column 3 on line 150

The amounts of tax paid by the taxpayer to the customs authorities when importing goods into the territory of the Russian Federation and other territories under its jurisdiction are reflected in the customs procedures of release for domestic consumption, processing for domestic consumption, temporary import and processing outside the customs territory, subject to deduction in accordance with Art. Art. 171 and 172 of the Tax Code of the Russian Federation

Column 3 on line 160

The amounts of tax paid by the taxpayer to the tax authorities when importing goods into the territory of the Russian Federation and other territories under its jurisdiction from the territory of the member states of the Customs Union, subject to deduction on the basis of clause 11 of Art. 2 of the Protocol on export and import in the manner established by Ch. 21 Tax Code of the Russian Federation

Column 3 on line 170

The seller reflects the amounts of tax calculated from the amounts of payment, partial payment received on account of the upcoming supply of goods (work, services), the upcoming transfer of property rights, and reflected in line 070, accepted for deduction from the date of shipment of the relevant goods (performance of work, provision of services ) in accordance with paragraph 6 of Art. 172 of the Tax Code of the Russian Federation; for a reorganized (reorganized) organization - after transferring the debt to the legal successor (legal successors) in accordance with paragraph 1 of Art. 162.1 of the Tax Code of the Russian Federation.

Column 3 on line 170 also reflects the amounts of tax accepted for deduction from the legal successor, calculated and paid by the legal successor from the amounts of advance or other payments provided for in paragraph 2 of Art. 162.1 of the Tax Code of the Russian Federation, as well as those specified in paragraph 3 of Art. 162.1 of the Tax Code of the Russian Federation, after the date of sale of the relevant goods (work, services)

Column 3 on line 180

The taxpayer reflects the deductible amount of tax actually transferred by him to the budget as a buyer - tax agent in the manner specified in paragraphs 1, 3 - 5 of Art. 174 of the Tax Code of the Russian Federation, subject to the fulfillment of the conditions established by paragraph 3 of Art. 171, paragraph 4 of Art. 173 of the Tax Code of the Russian Federation, and reflected in line (lines) 060 section. 2 declarations on goods (works, services) accepted for accounting, property rights acquired to carry out operations that are subject to taxation.

Also reflected are the amounts of tax accepted for deduction by the buyer-taxpayer acting as a tax agent in the cases provided for in paragraph 5 of Art. 171 of the Tax Code of the Russian Federation

Column 3 on line 190

The total amount of tax subject to deduction is reflected, determined as the sum of the values ​​​​indicated in lines 120 - 180

Column 3 on line 200

The total amount of tax payable to the budget for the tax period under Section. 3 declarations

Column 3 on line 210

The total amount of tax calculated for reimbursement for the tax period under Section. 3 declarations

Appendix 1 “The amount of tax subject to restoration and payment to the budget for the past calendar year and previous calendar years” to section. 3

Taxpayers prepare the tax once a year (simultaneously with the declaration for the last tax period of the calendar year) for 10 years starting from the year in which the moment specified in paragraph 4 of Art. 259 of the Tax Code of the Russian Federation, indicating data for previous calendar years in connection with the procedure established by paragraph. 4 - 8 p. 6 tbsp. 171 of the Tax Code of the Russian Federation.

Appendix 1 is filled out separately for each real estate object (fixed asset) (hereinafter referred to as the real estate object), and in the case of modernization (reconstruction) of a real estate object (fixed asset) - separately for the cost of work performed on the modernization (reconstruction) of the specified real estate object (fixed asset ) (hereinafter referred to as the cost of modernization (reconstruction) work). The application is completed for the calendar year indicated on the title page in the “Reporting year” indicator.

Appendix 1 is filled out for all real estate objects for which depreciation is calculated in accordance with clause 4 of Art. 259 of the Tax Code of the Russian Federation has been carried out since January 1, 2006. For real estate objects for which depreciation has been completed or from the moment of commissioning of which, according to the accounting data of a given taxpayer, at least 15 years have passed, Appendix 1 is not submitted.

Appendix 1 is filled out by the taxpayer within 10 years starting from the calendar year in which depreciation began on the property, as well as on modernization (reconstruction) work.

Lines 010 - 070

Filled out for 10 years with the same indicators

Line 010

The name of the property is indicated

Line 020

The location of the real estate is reflected (postal code, code of the subject of the Russian Federation in accordance with Appendix No. 2 to the Procedure, district, city, locality (village, town, etc.), street (avenue, alley, etc.), house number (possession ), building (building) number, apartment (office) number)

Line 030

Transaction codes for real estate assets, as well as for modernization (reconstruction) work, are reflected in accordance with Appendix No. 1 to the Procedure

Line 040

The date of commissioning of the property, including in connection with modernization (reconstruction) work, is reflected. This line indicates the day, month and calendar year in which the property, including in connection with modernization (reconstruction) work, was put into operation according to accounting data

Line 050

The date of commencement of depreciation on the property, as well as on modernization (reconstruction) works is reflected in accordance with clause 4 of Art. 259 of the Tax Code of the Russian Federation. The year indicated on line 050 must coincide with the year indicated in the first line of column 1 on line 080

Line 060

The cost of the property is reflected, as well as the cost of modernization (reconstruction) work, excluding tax amounts on the date of its commissioning according to accounting data starting from January 1, 2006.

Line 070

The amount of tax accepted for deduction on the property, as well as on modernization (reconstruction) works, is reflected, according to the declarations

Column 1 on line 080

The first line in column 1 on line 080 reflects the calendar year in which depreciation began to accrue on the property, including in connection with modernization (reconstruction) work, according to tax accounting data.

In column 1 on line 080 calendar years are indicated in ascending order. Indicators compiled for the first calendar year or previous calendar years of the calendar year for which Appendix 1 is compiled - from the corresponding columns compiled starting from 2006, in columns 2 - 4 on line 080 in the corresponding lines of Appendix 1 compiled for the calendar year indicated on the title page in the "Reporting year" indicator

Column 2 on line 080

The date of commencement of use of the property is reflected, including after modernization (reconstruction), for carrying out the operations specified in clause 2 of Art. 170 of the Tax Code of the Russian Federation, in the calendar year for which Appendix 1 is compiled

Column 3 on line 080

The share is reflected as a percentage, determined based on the cost of goods (work, services) shipped in the calendar year for which Appendix 1 is drawn up, transferred property rights, tax-free and specified in paragraph 2 of Art. 170 of the Tax Code of the Russian Federation, in the total cost of goods (work, services), property rights shipped (transferred) in the calendar year for which Appendix 1 is compiled. The percentage share is rounded to the nearest decimal place (that is, rounded to one decimal place )

Column 4 on line 080

The amount of tax subject to restoration and payment to the budget for the property, as well as for modernization (reconstruction) work for the calendar year for which Appendix 1 is drawn up is reflected. The specified amount is calculated as follows: 1/10 of the amount (indicator) indicated by line 070, multiplied by the indicator in column 3 of line 080 for the calendar year for which Appendix 1 is compiled, and divided by 100.

The amount of tax reflected in column 4 on line 080 in the corresponding line for the calendar year for which Appendix 1 is drawn up is transferred to line 080 of section. 3 declarations prepared for the last tax period of the calendar year

Appendix 2 "Calculation of the amount of tax payable on transactions involving 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 on the territory of the Russian Federation through its divisions (representative offices, branches)" to section 3

Filled out by the taxpayer - a branch of a foreign organization registered with the tax authorities as a taxpayer, authorized by this foreign organization to submit a declaration and pay tax in general on the operations of all branches of this foreign organization located on the territory of the Russian Federation.

A foreign organization that has several branches on the territory of the Russian Federation independently selects a branch at the place of tax registration of which it will submit a declaration and pay tax in general on the operations of all branches located on the territory of the Russian Federation

The checkpoint is reflected at the location of each branch of a foreign organization operating on the territory of the Russian Federation through its branches, operations for the sale of goods (works, services) of which are reflected in the declaration

For each branch, the amount of tax calculated for transactions carried out by a branch of a foreign organization and subject to taxation at the tax rates provided for in clauses 2 - 4 of Art. 164 of the Tax Code of the Russian Federation, taking into account the restored amounts. The amount of the values ​​​​specified in column 2 of Appendix 2 must correspond to the total amount of tax calculated taking into account the restored amounts and reflected in line 110 of section. 3 declarations

For each branch, the amount of tax subject to deduction when carrying out transactions subject to taxation is reflected. The amount of values ​​indicated in column 3 of Appendix 2 must correspond to the total amount of tax subject to deduction and reflected in line 190 of section. 3 declarations.

Section 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"

Line 010

The corresponding transaction codes are reflected in accordance with Appendix No. 1 to the Procedure

Line 020

For each transaction code, the tax bases for the expired tax period for which the declaration is submitted are reflected, taxed at a tax rate of 0 percent in accordance with clause 1 of Art. 164 Tax Code of the Russian Federation, Art. 1 of the Protocol on Export and Import and (or) Art. 4 of the Protocol on works and services, the validity of the application of which for the specified operation is documented in the prescribed manner

Line 030

For each transaction code, tax deductions are reflected for transactions involving the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which is documented, including:

Line 040

For each transaction code, the amount of tax previously calculated for transactions involving the sale of goods (work, services), for which the validity of applying a tax rate of 0 percent was not previously documented, is reflected, and included in previous tax periods for the corresponding transaction code in line 030 of section. 6 of the declaration, reduced by the amount of tax in connection with the return of goods (rejection of goods (work, services)), and included in the corresponding tax period under transaction code 1010449 in line 090 of section. 6 declarations

Line 050

For each transaction code, the amount of tax previously accepted for deduction on goods (work, services) for which the validity of applying a tax rate of 0 percent was not previously documented was reflected, and included in previous tax periods for the corresponding transaction code in line 040 of section. 6 declarations

Line 060

The transaction code 1010447 given in Appendix No. 1 to the Procedure is reflected

Lines 070 and 080

The amounts of adjustment of the tax base and tax deductions in connection with the return of goods (rejection of goods (work, services)) are reflected, for transactions for the sale of which the validity of applying a tax rate of 0 percent was previously documented. Reflection is made in the declaration submitted for the tax period in which the taxpayer recognized such a return of goods (refusal of such goods (work, services))

Line 090

The transaction code 1010448 given in Appendix No. 1 to the Procedure is reflected.

Line 100

The corresponding amount is reflected by which the tax base is adjusted (in the event of an increase in the price of sold goods (work, services)) for transactions for the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which was previously documented

Line 110

The corresponding amount is reflected by which the tax base is adjusted (in the event of a decrease in the price of sold goods (work, services)) for transactions involving the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which was previously documented. Reflection is made in the declaration submitted for the tax period in which the taxpayer recognized such an increase (decrease) in the price of goods (work, services) sold.

Line 120

The tax amount must be reflected if the sum of the values ​​on lines 030 and 040 exceeds the sum of the values ​​on lines 050 and 080, and is calculated as the sum of the values ​​on lines 030 and 040, reduced by the sum of the values ​​on lines 050 and 080

Line 130

The tax amount must be reflected if the sum of the values ​​on lines 030 and 040 is less than the sum of the values ​​on lines 050 and 080, and is calculated as the sum of the values ​​on lines 050 and 080, reduced by the sum of the values ​​on lines 030 and 040

Section 5 "Calculation of the amount of tax deductions for transactions involving the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which was previously documented (not confirmed)"

In Sect. 5 of the declaration reflects the amounts of tax, the right to include which in tax deductions for the tax period for which the declaration was submitted arose for the taxpayer in relation to transactions for the sale of goods (works, services), the justification for applying a tax rate of 0 percent for which was previously documented (not confirmed)

Lines 010 and 020

Filled out on the basis of information about the year and tax period indicated on the title page of the relevant declaration, which previously reflected transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented (not confirmed)

Line 040

For each transaction code, the tax bases for transactions involving the sale of goods (work, services) taxed in accordance with clause 1 of Art. 164 Tax Code of the Russian Federation, Art. 1 of the Protocol on Export and Import and (or) Art. 4 of the Protocol on works and services at a tax rate of 0 percent, the validity of the application of which for these transactions is documented in the prescribed manner in the tax period, information about which is reflected in the indicators on lines 010 and 020 of this section

Line 050

For each transaction code, the amount of tax on transactions for the sale of goods (work, services) is reflected, the validity of applying a tax rate of 0 percent for which was documented in the tax period, information about which is reflected in the indicators on lines 010 and 020 of this section, and the right to the inclusion of which in tax deductions arose for the taxpayer in the tax period for which the declaration was submitted, namely:

Line 060

For each transaction code, the tax bases for transactions involving the sale of goods (work, services) taxed in accordance with clause 1 of Art. 164 Tax Code of the Russian Federation, Art. 1 of the Protocol on Export and Import and (or) Art. 4 of the Protocol on works and services at a tax rate of 0 percent, the validity of which for these transactions is not documented in the prescribed manner in the tax period, information about which is reflected in the indicators on lines 010 and 020 of section. 5 declarations

Line 070

For each transaction code, the amount of tax on transactions for the sale of goods (work, services) is reflected, the validity of applying a tax rate of 0 percent for which was not documented in the tax period, information about which is reflected in the indicators on lines 010 and 020 of section. 5 of the declaration, and the right to include which in tax deductions arose with the taxpayer in the tax period for which the declaration was submitted:

Amounts of tax presented to the taxpayer when purchasing goods (work, services), property rights on the territory of the Russian Federation;

Amounts of tax paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;

Amounts of tax paid by the buyer - tax agent when purchasing goods (works, services)

Line 080

The amount of tax calculated for reimbursement under Section. 5 declarations. The tax amount is determined for all reporting years and tax periods reflected in lines 010 and 020 of section. 5 of the declaration, as the sum of confirmed values ​​reflected on lines 050 for each transaction code

Line 090

The amount of tax calculated for reimbursement under Section. 5 declarations. The tax amount is determined for all reporting years and tax periods reflected in lines 010 and 020 of section. 5 of the declaration, as the sum of unconfirmed values ​​reflected on lines 070 for each transaction code

Section 6 "Calculation of the amount of tax on transactions involving the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which is not documented"

Line 020

For each transaction code, tax bases are reflected separately for the corresponding transactions for the sale of goods (works, services), the moment of determining the tax base for which is determined in accordance with Art. 167 of the Tax Code of the Russian Federation and (or) Art. 1 Protocol on export and import. Line 030 reflects tax amounts calculated at the appropriate tax rate for transactions of sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is not documented in the prescribed manner

Line 030

The tax amount is reflected according to the corresponding transaction code, calculated by multiplying the amount reflected on line 020 by 18 or 10, respectively, and dividing by 100

Line 040

For each transaction code, tax deductions are reflected for transactions involving the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is not documented, including:

The amount of tax presented to the taxpayer when purchasing goods (work, services), property rights on the territory of the Russian Federation;

The amount of tax paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction;

The amount of tax paid by the buyer - tax agent when purchasing goods (work, services)

Line 050

The amount of tax is reflected, which is determined as the sum of the values ​​​​reflected on lines 030 for each transaction code

Line 060

The amount of tax deductions for sales of goods (works, services) is reflected, the validity of applying a tax rate of 0 percent for which is not documented. This tax amount is determined as the sum of the values ​​reflected on lines 040 for each transaction code

Line 070

The transaction code 1010449 given in Appendix No. 1 to the Procedure is reflected. Lines 080 - 100 reflect the amounts of adjustment to the tax base, tax amounts calculated at the tax rates provided for in paragraphs 2 - 3 of Art. 164 of the Tax Code of the Russian Federation, and tax deductions in connection with the return of goods (refusal of goods (works, services)), for transactions for the sale of which the validity of applying a tax rate of 0 percent has not been documented. Line 080 in the declaration submitted for the tax period in which the taxpayer recognized such a return of goods (refusal of such goods (work, services)) reflects the corresponding amount by which the tax base is adjusted (reduced); Line 090 reflects the adjustment of tax amounts previously calculated at the tax rates provided for in paragraphs 2 - 3 of Art. 164 of the Tax Code of the Russian Federation, line 100 reflects the amount of tax previously accepted for deduction and subject to restoration

Line 110

The transaction code 1010450 given in Appendix No. 1 to the Procedure is reflected. Lines 120 - 150 reflect the amount of adjustment to the tax base (in the event of an increase or decrease in the price of sold goods (work, services) for operations for the sale of goods (work, services), the validity of applying a tax rate of 0 percent for which has not been documented. In the declaration submitted for the tax period in which the taxpayer recognized such an increase (decrease) in the price of goods (work, services) sold, line 120 reflects the corresponding amount by which the tax base is adjusted (increased); line 130 reflects the amount by which ( increase) tax amounts previously calculated at the tax rates provided for in paragraphs 2 - 3 of Article 164 of the Tax Code of the Russian Federation; line 140 reflects the corresponding amount by which the tax base is adjusted (decreased); line 150 reflects the amount by which tax amounts previously calculated at the tax rates provided for in paragraphs 2 - 3 of Art. are adjusted (reduced). 164 Tax Code of the Russian Federation

Line 160

The tax amount, if the sum of values ​​on lines 050, 100 and 130 exceeds the sum of values ​​on lines 060, 090 and 150, is calculated as the sum of values ​​on lines 050, 100 and 130, reduced by the sum of values ​​on lines 060, 090 and 150

Line 170

The amount of tax is subject to tax if the sum of values ​​on lines 050, 100 and 130 is less than the sum of values ​​on lines 060, 090 and 150, is calculated as the sum of values ​​on lines 060, 090 and 150, reduced by the sum of values ​​on lines 050, 100 and 130

Section 7 "Operations not subject to taxation (exempt from taxation); operations 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 amounts of payment, partial payment on account of upcoming supply of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months"

Transaction codes are reflected in accordance with Appendix No. 1 to the Procedure. When reflecting in column 1 transactions that are not subject to taxation (exempt from taxation), under the corresponding transaction codes, the taxpayer fills in the indicators in columns 2, 3 and 4 on line 010.

When reflecting in column 1 transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, the taxpayer fills in the indicators in column 2 under the appropriate transaction codes. At the same time, the indicators in columns 3 and 4 are not filled in (a dash is placed in the indicated columns)

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 Art. 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 Art. Art. 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 Art. 149 of the Tax Code of the Russian Federation, taking into account clause 2 of Art. 156 Tax Code of the Russian Federation

For each transaction code that is not subject to taxation, the cost of purchased goods (work, services) that are not taxed is reflected:

The cost of purchased goods (works, services), operations for the sale of which are not subject to taxation in accordance with Art. 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 Art. Art. 145 and 145.1 of the Tax Code of the Russian Federation;

Cost of goods (work, services) purchased from persons who are not tax payers

For each transaction code that is not subject to taxation, tax amounts are reflected when purchasing goods (work, services) or paid when importing goods into the territory of the Russian Federation, which are not subject to deduction in accordance with paragraphs 2 and 5 of Art. 170 of the Tax Code of the Russian Federation

Line 010

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, is reflected, according to the list determined by the Government of the Russian Federation.

Upon receipt of payment or partial payment by the taxpayer - manufacturer of goods (work, services), the documents provided for in paragraph 13 of Art. 167 Tax Code of the Russian Federation

Section 8 "Information from the purchase book on transactions reflected for the expired tax period"

Section 8 of the declaration is filled out by taxpayers (tax agents, with the exception of tax agents specified in clauses 4 and 5 of Article 161 of the Tax Code of the Russian Federation) in cases where the right to tax deductions for the expired tax period arises in the manner established by Art. 172 of the Tax Code of the Russian Federation

Column 3 on line 001

An indication of the relevance of the information reflected in section is indicated. 8 declarations. Line 001 is filled in if the taxpayer submits an updated declaration.

The number 0 is entered if in the previously submitted declaration the information under Section. 8 declarations were not submitted, or in case of replacement of information, if errors were identified in previously submitted information or incompleteness of the reflection of information.

Number 1 is entered if the information previously submitted by the taxpayer to the tax authority is current, reliable, cannot be changed and is not submitted to the tax authority. In this case, dashes are placed in lines 005, 010 - 190.

Column 3 on line 005

The serial number of the entry from column 1 of the form of the purchase book used in calculations of value added tax (hereinafter referred to as the purchase book), approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 “On the forms and rules for filling out (maintaining) documents, is reflected. used in calculations of value added tax"

Column 3 on lines 010 - 180

The data indicated respectively in columns 2 - 8, 10 - 16 of the purchase book is reflected. Indicators on lines 010 - 180 are filled out in an order similar to the order in which indicators in columns 2 - 8, 10 - 16 of the purchase book are filled out, established in Section. II Rules for maintaining a purchase book used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Column 3 on line 190

The amount of VAT (total) for the purchase book is reflected, indicated in the “Total” line of the purchase book. Line 190 is filled in on the last page of section. 8 of the declaration, on the remaining pages of section. 8 on line 190 there is a dash

Appendix 1 "Information from additional sheets of the purchase book" to section. 8

Appendix 1 to section. 8 of the declaration is filled out by taxpayers (tax agents, with the exception of tax agents specified in clauses 4 and 5 of Article 161 of the Tax Code of the Russian Federation) in cases of making changes to the purchase book after the expiration of the tax period for which the declaration is submitted

Column 3 on line 001

An indication of the relevance of the information reflected in Appendix 1 to Section. 8 declarations. Line 001 is filled in if the taxpayer submits an updated declaration:

The number 0 is entered if in the previously submitted declaration the information under Section. 8 declarations were not submitted either in case of replacement of information, if errors were identified in previously submitted information or incompleteness of the reflection of information.

Number 1 is entered if the information previously submitted by the taxpayer to the tax authority is current, reliable, cannot be changed and is not submitted to the tax authority. In this case, dashes are placed in lines 005, 008, 010 - 190

Column 3 on line 005

The total VAT amount for the purchase book is reflected, indicated in the “Total” line of the purchase book.

When subsequent changes (additions, adjustments) are made to the purchase book for the same tax period, column 3 on line 005 reflects the total tax amount for the purchase book, indicated in the “Total” line of the purchase book

Column 3 on line 008

Column 3 on lines 010 - 180

The data indicated respectively in columns 2 - 8, 10 - 16 of the additional sheet of the purchase book is reflected. Indicators on lines 010 - 180 are filled out in an order similar to the order in which indicators are filled out in columns 2 - 8, 10 - 16 of the additional sheet of the purchase book, provided for in Section. IV Rules for filling out an additional sheet of the purchase book used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. When subsequently making changes to the purchase book for the same tax period, in column 3 by line 010 - 180 reflects the data indicated respectively in columns 2 - 8, 10 - 16 of all additional sheets of the purchase book

Column 3 on line 190

The total tax amount according to Appendix 1 to section is reflected. 8 of the declaration, indicated on the “Total” line of the additional sheet of the purchase book. Line 190 is filled in on the last page of Appendix 1 to section. 8 of the declaration, on the remaining pages of Appendix 1 to section. 8 of the declaration, line 190 is marked with a dash. The total data of column 3 on line 190, reflected on the last page of Appendix 1 to section. 8 of the declaration, are used to amend the declaration if errors (distortions) made in the expired tax period are detected in the current tax period

Section 9 of the declaration "Information from the sales book on transactions reflected for the expired tax period"

Section 9 of the declaration is filled out by taxpayers (tax agents) in all cases when the obligation to calculate value added tax arises in accordance with the Tax Code of the Russian Federation

Column 3 on line 001

An indication of the relevance of the information reflected in section is indicated. 9 declarations. Line 001 is filled in if the taxpayer submits an updated declaration.

The number 0 is entered if in the previously submitted declaration the information under Section. 9 declarations were not submitted, or in case of replacement of information, if errors were identified in previously submitted information or incompleteness of information.

Number 1 is entered if the information previously submitted by the taxpayer to the tax authority is current, reliable, cannot be changed and is not submitted to the tax authority. In this case, dashes are placed in lines 005, 010 - 280.

When submitting the primary declaration for the corresponding tax period to the tax authority, a dash is placed in line 001

Column 3 on line 005

The serial number of the entry from column 1 of the sales book form used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 (hereinafter referred to as the sales book) is reflected.

Column 3 on lines 010 - 220

The data indicated respectively in columns 2 - 8, 10 - 19 of the sales book is reflected. Indicators on lines 010 - 220 are filled out in an order similar to the order in which indicators in columns 2 - 8, 10 - 19 of the sales book are filled out, established in Section. II Rules for maintaining a sales book used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Column 3 on lines 230 - 280

The total data for the sales book is reflected, indicated accordingly in the “Total” line of the sales book. Lines 230 - 280 are filled in on the last page of the section. 9 declarations.

Appendix 1 to section. 9 of the declaration is filled out by taxpayers (tax agents) in cases of making changes to the sales book for the expired tax period

Column 3 on line 001

An indication of the relevance of the information reflected in Appendix 1 to Section. 9 declarations. Line 001 is filled in if the taxpayer submits an updated declaration.

The number 0 is entered if information under this section was not provided in a previously submitted declaration, or if the information is replaced, if errors are identified in the previously submitted information or incompleteness of the information.

Number 1 is entered if the information previously submitted by the taxpayer to the tax authority is current, reliable, cannot be changed and is not submitted to the tax authority. In this case, dashes are placed in lines 020 - 360

Column 3 on lines 020 - 040

The total cost of sales without tax is reflected at the applicable rates for the sales book, indicated in columns 14 - 16 of the “Total” line of the sales book

Column 3 on lines 050 - 060

The total tax amount is reflected at the applicable rates for the sales book, indicated in columns 17 - 18 of the “Total” line of the sales book

Column 3 on line 070

The total cost of sales exempt from tax is reflected, indicated in column 19 of line “Total” of the sales book.

When subsequent changes (additions, adjustments) are made to the sales book for the same tax period, column 3 on lines 020 - 070 also reflects the total data indicated respectively in columns 14 - 19 of the "Total" line of the sales book

Column 3 on line 080

Column 3 on lines 090 - 300

The data indicated respectively in columns 2 - 8, 10 - 19 of the additional sheet of the sales book is reflected. Indicators on lines 090 - 300 are filled out in a manner similar to the procedure for filling out indicators in columns 2 - 8, 10 - 19 of the additional sheet of the sales book, provided for in Section. IV Rules for filling out an additional sheet of the sales book used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137. When subsequent changes are made to the sales book for the same tax period in column 3 by line 090 - 300 reflects the data indicated respectively in columns 2 - 8, 10 - 19 of all additional sheets of the sales book

Column 3 on lines 310 - 360

The total data for Appendix 1 to Section. 9 declarations, indicated accordingly on the “Total” line of the additional sheet of the sales book. Lines 310 - 360 are filled in on the last page of Appendix 1 to section. 9 declarations. The total data of lines 310 - 350, column 3, reflected on the last page of Appendix 1 to section. 9 of the declaration, are used to amend the declaration if errors (distortions) made in the expired tax period are detected in the current tax period

Section 10 "Information from the log of issued invoices in relation to transactions carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the expired tax period"

Section 10 of the declaration is completed in the case of issuing invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements by the following persons:

Column 3 on line 001

An indication of the relevance of the information reflected in section is indicated. 10 declaration. Line 001 is filled in if the taxpayer submits an updated declaration.

Number 1 is entered if the information previously submitted by the taxpayer to the tax authority is current, reliable, cannot be changed and is not submitted to the tax authority. In this case, dashes are placed in lines 005, 010 - 210

Column 3 on line 005

The serial number of the entry from column 1 of Part I "Issued invoices" section is reflected. Form I of the logbook of received and issued invoices used in calculations of value added tax" (hereinafter referred to as the logbook), approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Column 3 on lines 010 - 210

The data indicated respectively in columns 2 - 9, 11 - 19 of the accounting journal are reflected. Indicators on lines 010 - 210 are filled out in an order similar to the order in which indicators in columns 2 - 9, 11 - 19 of the accounting journal are filled out, established in Section. II Rules for maintaining a journal of received and issued invoices used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Section 11 "Information from the log of received invoices in relation to operations carried out in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements reflected for the expired tax period"

Section 11 of the declaration is completed in the event of receipt of invoices when carrying out business activities in the interests of another person on the basis of commission agreements, agency agreements or on the basis of transport expedition agreements by the following persons:

Taxpayers of value added tax, including developers, as well as taxpayers of value added tax, exempt from fulfilling taxpayer obligations related to the calculation and payment of tax;

Tax agents who are not value added tax taxpayers

Column 3 on line 001

An indication of the relevance of the information reflected in section is indicated. 11 declaration. Line 001 is filled in if the taxpayer submits an updated declaration.

The number 0 is entered if information under this section was not provided in a previously submitted declaration, or if information is replaced, if errors are identified in previously submitted information or incompleteness of information.

Number 1 is entered if the information previously submitted by the taxpayer to the tax authority is current, reliable, cannot be changed and is not submitted to the tax authority. In this case, dashes are placed in lines 005, 010 - 200

Column 3 on line 005

The serial number of the entry from column 1 of part II "Received invoices" section is reflected. I Forms of the log of received and issued invoices used in calculations of value added tax (hereinafter referred to as the log), approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Column 3 on lines 010 - 200

The data indicated respectively in columns 2 - 9, 11 - 19 of the accounting journal are reflected. Indicators on lines 010 - 200 are filled in in an order similar to the order in which indicators in columns 2 - 9, 11 - 19 of the accounting journal are filled out, established in Section. II Rules for maintaining a journal of received and issued invoices used in calculations of value added tax, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137

Section 12 "Information from invoices issued by persons specified in paragraph 5 of Article 173 of the Tax Code of the Russian Federation"

Section 12 of the declaration is completed only if the following persons issue an invoice to the buyer with the allocation of the tax amount:

taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of value added tax;

taxpayers upon shipment of goods (work, services), sales operations of which are not subject to value added tax;

persons who are not taxpayers of value added tax

Column 3 on line 001

An indication of the relevance of the information reflected in section is indicated. 12 declarations. Line 001 is filled in if the taxpayer submits an updated declaration.

The number 0 is entered if information under this section was not provided in a previously submitted declaration, or if information is replaced, if errors are identified in previously submitted information or incompleteness of information.

Number 1 is entered if the information submitted to the tax authority by the taxpayer or a person who is not a taxpayer was previously, relevant, reliable, cannot be changed and is not submitted to the tax authority. In this case, dashes are placed in lines 020 - 080

Column 3 on lines 020 - 030

The information specified in line 1 of the invoice form approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137 is reflected.

Column 3 on line 040 - 050

The information indicated respectively in lines 6b - 7 of the invoice form is reflected.

Column 3 on lines 060 - 080

The data specified in columns 5, 8 and 9 of the invoice form are reflected, respectively.