Operation code for returning goods to the supplier. Codes for types of VAT transactions

In accordance with the provisions of the law, the accountant is required to indicate the transaction type code in the sales ledger when registering invoices or other source documents. When choosing values, you need to focus on the text of the Federal Tax Service order MMV-7-3/136@. Errors in this parameter are undesirable: the information is used by fiscal authorities to verify the correctness of the calculation of the amount of VAT to be transferred to the budget. If inaccuracies and discrepancies with the reporting of counterparties are detected, the company will be asked for written explanations or supporting documents.

When recording invoices (other than adjustment ones) in the sales book, an accountant can use the following codes:

• 01 – shipment of goods to customers on OSNO, including under agency agreements and transactions taxed at a 0% VAT rate, return of products previously sold to customers.
• 02 – receipt of an advance from the buyer in accordance with the concluded agreement. Code 02 in the sales book is used regardless of whether the prepayment is full or partial.
• 06 – determination of the VAT amount by a Russian organization performing the functions of a tax agent.
• 21 – restoration of VAT from previously issued advances.
• 10 – transfer of products, provision of services free of charge;
• 14 – assignment of the right to claim a debt (assignment agreement).

When an accountant reflects other primary documents in the Book, he can use the following codes:

• 26 – the goods were shipped to the company under a special tax regime. Code 26 in the 2017 sales book is also used if the buyer is given a strictly reporting form instead of a check;
• 18 – the price of previously sold goods has been reduced
• 01 – the price of previously sold products has been increased, etc.

In order not to make a mistake in choosing a code for a specific situation, you need to familiarize yourself with the explanations of the Federal Tax Service given on this issue and existing accounting practices.

Transaction type code in the sales book 2017: examples of selection

The procedure for selecting values ​​for registering primary documents is described in letter from the tax service No. SD-4-3/17657. The document specifies which code should be used for typical economic situations. Let's look at examples.

Transaction type code 02 in the sales book must be indicated by the supplier who received a deposit from the client for OSNO on account of the planned supply of goods (rendering of services). If this amount is subsequently returned to the buyer, he will enter it in his Ledger with the indicator “21”.

Code 26 in the sales book is used by suppliers who delivered goods or received deposits from clients on the simplified tax system who do not issue invoices. If the shipment was made to customers on OSNO, you need to use a different value - “01”.

Code 21 in the sales book is intended for a situation where a supplier, who has previously received an advance payment from the buyer, ships the promised goods to him. Using this code, the client restores VAT if he previously accepted a tax reduction on the transferred deposit.

Transaction code in the sales book: what are the consequences of an erroneous choice?

The data entered into the code is used by tax authorities to monitor the correctness of VAT calculations by companies and entrepreneurs. They analyze the information entered by the taxpayer and his counterparty. For example, if the buyer has a deduction with code “01” in the purchase book, the seller must also have a mirror transaction in the sales book.

If a mistake is made, for example, code 18 is entered in the sales book instead of the value “01,” the company will not face any sanctions from fiscal structures. However, the information from the code is completely transferred to the VAT return, and inaccurate information in the reporting may lead to requests from tax authorities to provide explanations or supporting documentation.

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The transaction code in the VAT return must be indicated in strict accordance with the approved regulations. Otherwise, tax officials may have questions when checking the report. Let's look at how the various codes associated with VAT declaration are deciphered and in what cases they are used.

What are the codes associated with the VAT return?

Each type of transaction performed by a taxpayer is indicated in the declaration by a specific digital code. This is necessary to increase the efficiency of automatic processing of declarations. The specified combinations of numbers are transaction codes in the VAT return.

In addition, other indicators that are not related to the types of transactions can be coded (for example, tax period, type of activity, etc. .). If errors are detected during automatic processing of the return, the taxpayer receives a notification. In this document, error types are also coded.

Thus, this complex tax report uses coding of different formats and purposes. We will consider its types and examples in more detail below.

Code 10102920 - explanations of the principles of coding operations using examples

Transaction codes on a VAT return show how a particular transaction is taxed. The code is a seven-digit number. The first five characters indicate the group:

1. Transactions not recognized as objects of taxation - 1010800.
2. Transactions not subject to taxation - 1010200.
3. Transactions subject to VAT at a zero rate are 1010400.
4. Operations performed by tax agents - 1011700.
5. Transactions on fixed assets - 1011800.

The last two digits of the code indicate a specific operation within the corresponding group. For example, for position code 1010292 in the VAT return, the explanations will be as follows: we are talking about loan transactions in cash or in the form of securities.

The full list of transaction codes is in Appendix 1 to the Procedure for filling out a VAT return, approved by Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@.

What is transaction type code 22?

Transaction type codes must be distinguished from the transaction codes discussed in the previous section. Transaction codes designate transactions for VAT purposes, dividing them into “taxable” and “non-taxable” categories. Transaction type codes show the economic meaning of the transaction as a whole, regardless of the procedure for calculating VAT when carrying out a specific transaction.

For example, transaction type code 1 indicates the shipment of goods (work, services), code 2 indicates receipt of payment, etc.

But since transaction type codes are used in the VAT return, some of them also have a certain connection to this tax.

In particular, transaction code 22 in the VAT declaration indicates the shipment of goods in respect of which VAT was calculated at customs (subclause 1, clause 1, article 151 of the Tax Code of the Russian Federation).

Codes for types of transactions are indicated by the taxpayer in the book of purchases and sales, and then automatically appear in the declaration when it is generated.

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The list of these codes is in Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation dated March 14, 2016 No. ММВ-7-3/136@.

Error code 0000000002 in the VAT return, error 4 (19) and other mysterious numbers

Error 0000000002 occurs when the tax authority cannot accept the declaration for processing. This is usually due to an incorrect file format or name. In this case, you need to re-create and send the report; if the error repeats, contact your operator’s technical support.

If data discrepancies are identified during processing of the declaration, tax authorities send the payer a request for clarification. The request is accompanied by a transcript of erroneous operations with codes. There can be four encoding options in this case:

• Code 1 – discrepancy with the counterparty’s declaration. This is possible if the counterparty did not provide a declaration for the same period or there is no corresponding entry in its declaration.
• Code 2 - information from the sales book and purchase book does not match (sections 8 and 9 of the declaration). This situation may arise, for example, when deducting VAT on previously issued advance invoices.
• Code 3 - information from the journals of issued and received invoices does not match (sections 10, 11 of the declaration). This is possible, for example, when reflecting intermediary transactions.
• Code 4 - other errors, in this case the number of the column with the error is indicated next to it in parentheses.

Let's take a closer look at an example using the last option.

Example of code decoding

Let's say a company received a request to clarify information from the purchase book, and error 4 - 19 was mentioned in the VAT return. What does this encoding mean?

Tax authorities, when conducting desk audits on VAT, are guided by the letter of the Federal Tax Service of Russia “On recommendations for conducting desk tax audits” dated July 16, 2013 No. AS-4-2/12705. According to it, if necessary, tables with a breakdown of erroneous indicators can be attached to the standard requirement. If we are talking about a purchase book, then the tax authorities will send a table in accordance with Appendix 2.1 to the specified letter. Column 19 of the table corresponds to line 180 of section 8 of the declaration (the amount of tax on the invoice or the difference in the amount of tax on the adjustment invoice accepted for deduction). This means that the taxpayer must check this line for possible errors.

For failure to provide relevant explanations within the prescribed period (5 days), the taxpayer may be fined 5,000 rubles, and in case of repeated violation within a year - 20,000 rubles. (Article 129.1 of the Tax Code of the Russian Federation).

IMPORTANT! From January 1, 2017, taxpayers are required to provide explanations for VAT returns only in electronic form. “Paper” explanations are considered not provided (clause 3 of Article 88 of the Tax Code of the Russian Federation). The format of electronic explanations is approved byResolution of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-15/682@.

We have selected excellent electronic reporting services for you!

Tax period and other codings used in the VAT return

In addition to transaction codes and errors when submitting VAT reports, other codings are also used. In fact, any indicator in the declaration, the value of which can change, is encoded in one way or another. The tax period in the VAT return is located at the very beginning of the report, on the title page. It is coded as a two-digit number in accordance with Appendix 3 to the Procedure, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@. For example, for January the code is 01, and for the 1st quarter - 21.

In addition to the tax period, a number of indicators not related to transactions are coded within the framework of the declaration. We are talking about a variety of parameters, which include:

1. To the taxpayer himself - the reason for registration code (KPP).
2. To the type of reorganization of the taxpayer (if necessary).
3. To the place of its registration - the code of the subject of the Russian Federation, code OKTMO.
4. For tax - budget classification code (KBK).
5. To the procedure for submitting the declaration (codes of place and method of submission).

Declaration lines are also coded (numbered).

Codes of different formats are used in all sections of the declaration. They are necessary to simplify its automatic processing. One of the most important are transaction codes in the VAT return. These indicators determine the type of transaction from a taxation point of view. The possibility of automatic processing of the declaration without errors primarily depends on their correct completion.

The encoding is also used for other declaration indicators that are not directly related to VAT calculation. This may be the category of taxpayer, the procedure for submitting the report, place of registration, etc.

If, based on the results of automatic processing, errors were identified in the declaration, they are also indicated by the corresponding codes. In this case, coding helps the taxpayer quickly find and correct the error.

The codes for the property are indicated in Appendix 1, Section 3 of the VAT declaration. These are all transactions reflecting the amounts of real estate tax that were accepted for deduction.

The application is completed annually in the last quarter, all transaction codes are entered into it. The declaration must be completed within 10 years after the facility is put into operation.

All actions by operation codes are recorded. There are three of them in total, and they differ in the work done:

• Completion of major repairs by contractors - 1011801.
• Completion of major repairs using the organization’s own resources – 1011802.
• Real estate that was acquired under contract - 1011803.
• Repair or reconstruction of real estate - 1011805.

Correctly filling out transaction codes minimizes penalties and communication with tax authorities.

Current transaction codes for invoices

• 01 - sale of goods and services, the most common transaction code;
• 02 — advance payment;
• 06 - operations of tax agents;
• 10 – shipment of goods free of charge;
• 13 - construction or reconstruction of a real estate property;
• 14 - transfer of rights to property;
• 15 - transfer of rights to property through a commission agent;
• 16 - return of goods by the buyer;
• 17 - return of goods by an individual buyer who purchased goods for cash;
• 18 - adjustment invoice;
• 19 - import of goods from the Eurasian Economic Union;
• 20 - import of goods into the Russian Federation for internal consumption by the organization or processing;
• - at a zero rate;
• 22 — return of advance payments;
• 32 - Acceptance for deduction of amounts of value added tax paid or subject to payment in the cases provided for in paragraph 14 of Article 171 of the Tax Code of the Russian Federation.

Correspondence of new transaction codes in the purchase and sales ledger

Main transaction codes and their changes since 2016:

When filling out a VAT report, the payer of this tax is inevitably faced with the need to determine the transaction code. In the 2017 VAT return, this value is used in sections 2, 4-7. These sections are not always filled out, but only in situations where the taxpayer had relevant operations during the reporting period, namely, if an individual entrepreneur or company acted as a tax agent for VAT, carried out export operations, or were exempt from paying tax. These cases require marking the corresponding transaction type codes in the VAT return.

Transaction codes in the VAT return by section

Value added tax transaction codes that must be noted when filling out the report are given in Appendix No. 1 to the procedure for filling out the declaration, approved by the Federal Tax Service order No. ММВ-7-3/558@ dated October 29, 2014.

This application is designed in a table, which in turn has several sections. They provide the encoding, a decoding of the type of transaction, as well as an indication of the specific article of the Tax Code, which provides for the rule for assessing VAT for a particular case.

Transactions without VAT

The code format combines operations of the same category. Thus, transaction code 1010800 in the VAT return combines transactions that are not recognized as an object of taxation on the basis of paragraph 2 of Article 146 of the Tax Code. This is section 1 of the code table, while the transactions themselves are recorded in section 7 of the VAT Declaration. More specifically, this could be, for example, transaction code 1010806 in the VAT return - operations for the sale of land plots or shares in them (subclause 6, clause 2, article 146 of the Tax Code of the Russian Federation) or the transfer of property rights of an organization to its legal successor (subclause 7 clause 2 of article 164 of the Tax Code of the Russian Federation) with code 1010807.

Group codes 1010200 are transactions exempt from VAT based on the provisions of Article 149 of the Tax Code. This is, for example, transaction code 1010204 in the VAT return - sales of domestic medical goods, such as essential and vital medical goods, prosthetic and orthopedic products or glasses and lenses for vision correction, or transaction code 1010245 - services for the sale of general or vocational educational programs provided by non-profit educational organizations. This group of codes is highlighted in the appendix to the order of the Federal Tax Service in section 2, and is used when filling out section 7 of the tax report.

Let's highlight a few more codes in this section:

• transaction code 1010274 in the VAT return - trade in scrap and waste of ferrous and non-ferrous metals;
• transaction code 1010211 in the VAT return - provision of medical services, with the exception of cosmetic, veterinary and sanitary-epidemiological services (except those financed from the budget);
• transaction code 1010256 in the VAT return - implementation of exclusive rights to inventions, utility models, industrial designs, programs for electronic computers, know-how, etc.;
• transaction code 1010288 in the VAT return - transfer of works, goods, services or property rights free of charge as part of charitable activities;
• transaction code 1010243 in the VAT return - Sale of shares in the authorized (share) capital of organizations;
• transaction code 1010292 in the VAT return - loan transactions.

Export operations with zero rate

The next group of codes - 1010400 or section 3 of the table - are export transactions taxed at a tax rate of 0 percent based on various paragraphs of Article 164 of the Tax Code. If a company or individual entrepreneur committed them during the reporting period, then the relevant information will be indicated in sections 4-6 of the VAT report.

Examples of “code-operation” linkages in this case include the following:

• transaction code 1010410 in the VAT return - sales of goods exported under the customs export procedure;
• transaction code 1010421 in the VAT return - sale of goods to the territory of the EAEU member states;
• transaction code 1010425 in the VAT return - offer of transport and forwarding services within the framework of international transport;
• transaction code 1010447 in the VAT return - adjustment of the tax base and tax deductions in connection with the return of goods, refusal of work or services for which the right to apply a zero VAT rate was previously confirmed;
• transaction code 1011422 in the VAT return - sale of raw materials exported under the customs export procedure.

Operations of tax agents for VAT

If a company or individual entrepreneur is recognized as a VAT tax agent, then they must fill out section 2 of the VAT return. Tax agent operations are presented in section 4 and are combined by coding 1011700, as well as the provisions of Article 161 of the Tax Code. In such cases, codes may be used, such as, for example, code 1011711 - sale of goods of foreign persons who are not registered as taxpayers in the Russian Federation and sale of works and services of these foreign persons using non-cash forms of payment or code 1011703 - provision by government agencies authorities and management for lease of federal property, property of constituent entities of the Russian Federation or municipal property.

Operations on fixed assets

These types of operations are presented in the final section 5 of the application with coding 1011800. There are only eight types of operations in this category, and they are regulated by Article 171.1 of the Tax Code, namely its paragraphs 1 and 6.

The essence of such operations is that the amounts of VAT on real estate previously accepted for deduction are subject to restoration and payment to the budget if, for example, the real estate began to be used in activities that are not subject to VAT. In this case, the previously arisen and realized right to deduction is lost on the basis of paragraph 2 of Article 170 of the Tax Code.

This type of accrual is reflected in Appendix 1 to Section 3 of the VAT declaration only once a year - in the 4th quarter and for 10 years from the date of commissioning of such an object.

We talked about the form of the purchase book in 2018-2019 and the procedure for filling it out in ours. At the same time, it was indicated that in column 2 of the purchase book for each invoice the transaction type code is indicated. The list of these codes was approved by Order of the Federal Tax Service dated March 14, 2016 No. ММВ-7-3/136@. Below are the transaction codes in the 2018 purchase book and explain what they mean. Let us also recall that if the invoice reflects several transactions, then in column 2 several codes corresponding to them are indicated simultaneously, which are separated by a semicolon (“;”) (clause “e”, clause 6 of the Rules for maintaining a purchase ledger, approved. Government Decree No. 1137 dated December 26, 2011).

Transaction type code 01 in the purchase book

Code 01 is the most typical for a purchase book. This main code means the acquisition of goods (works, services), property rights, incl. through an intermediary.

The same code is indicated when receiving a single adjustment invoice.

Transaction code 02 in the purchase book

Transaction code 02 in the purchase book is indicated when registering an invoice for payment, partial payment transferred towards upcoming deliveries of goods (work, services), property rights.

Transaction type code 03 in the purchase book

Code 03 was previously used when the buyer returned goods to the seller or the seller received goods returned by the buyer (Order of the Federal Tax Service dated February 14, 2012 No. ММВ-7-3/83@). However, as of July 1, 2016, code 03 is no longer applied (clause 2 of the Federal Tax Service Order No. ММВ-7-3/136@ dated March 14, 2016).

Transaction type code 16 in the purchase book

Transaction code 16 in the purchase book is reflected when the seller receives goods returned by buyers-organizations that are either not VAT payers or are exempt from the duties of a payer. The same code must be shown when accepting for deduction VAT amounts previously accrued from an advance payment, in the event of a change in conditions or termination of the contract and the advance is returned to the buyer.

Transaction type code 17 in the purchase book

Code 17 is indicated when the seller receives goods returned by individuals. The same code is provided if VAT previously accrued on an advance payment is accepted for deduction when the conditions are changed or the contract is terminated and the advance is returned to the individual buyer.

Transaction type code 18 in the purchase book

When the seller draws up an adjustment invoice due to a decrease in the cost of goods (work, services) previously shipped by him, he must indicate transaction code 18 in the purchase book. This is possible in the event of a subsequent clarification of prices (tariffs) or a decrease in the quantity (volume) of shipped goods (works, services).

Transaction type code 19 in the purchase book

Code 19 is indicated when importing goods into the Russian Federation from EAEU countries.

Purchase book: transaction type code 20

Transaction type code 20 in the purchase book is shown when goods are imported into the Russian Federation from any country, with the exception of imports from the EAEU countries.

Transaction type code 21 in the purchase book - can it be used?

Code 21 is used in certain cases of VAT recovery (for example, with the further use of goods, fixed assets and intangible assets in transactions not subject to VAT). Therefore, it is used not in the purchase book, but exclusively in the sales book.

Purchase ledger: transaction code 22

Transaction code 22 in the purchase book 2018 is indicated when VAT, previously calculated for payment on an advance received, is accepted for deduction when such an advance is returned upon termination of the contract or change in its terms. Also, transaction type code 22 in the purchase book is indicated when deducting advance VAT at the time of shipment for which such an advance was previously received.

Transaction type code 24 in the purchase book

Code 24 in the purchase book is indicated when deducting VAT on transactions provided for in paragraph. 2 clause 9 art. 165 of the Tax Code of the Russian Federation and clause 10 of Art. 171 Tax Code of the Russian Federation. For example, when, after 180 calendar days, the taxpayer submits to the tax office documents justifying the application of a 0% VAT rate on exports, and therefore takes for deduction the tax accrued earlier on sales.

Transaction code 25 in the purchase book

Code 25 is used in the purchase book when registering invoices for the amount of tax previously restored when performing transactions taxed at a 0% VAT rate, as well as in cases provided for in paragraph 7 of Art. 172 of the Tax Code of the Russian Federation (VAT on prepayment of goods, works or services for which the duration of the production cycle is more than 6 months).