Filling out a VAT return is a process that is characterized by a fairly large number of nuances. So, the rules for working with the corresponding document defined by the Federal Tax Service of the Russian Federation imply the reflection of special codes of operations in it. What are they? In which sections of the declaration should they be recorded?
What are VAT codes?
The transaction code in the VAT return is a figure reflected in a section of the relevant accounting document, if provided for by its structure. It may indicate the nature of the transaction recorded in the declaration or, for example, reflect the legal status of the taxpayer.
Codes of Operations: Governing Law
The list of these codes is given in Appendix No. 1 to the official Procedure for filling out a declaration, which was approved by Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 558, adopted on 10.29.2014. This Procedure classifies the codes in question based on their relevance to a particular Section of the declaration.
Significance of Operation Codes
The transaction codes in the VAT tax return must be correctly defined, otherwise the agency that is the administrator of the relevant payments to the budget may not recognize the necessary indicators in the declaration, as a result of which the assessment of the quality of fulfillment by the taxpayer of the obligations stipulated by law may not be completely reliable. Thus, to indicate the correct figure in the declaration is primarily in the interests of the VAT payer.
Codes in books and magazines on VAT
It is important not to confuse the codes in question with those that characterize the filling of various accounting documents by VAT payers - books and magazines. The fact is that they use a different code - a figure that corresponds to the name of a taxpayer’s action that is of economic importance in terms of evaluating the content of the accounting document, which can be transferred to the Federal Tax Service in the established manner. This code facilitates the systematization and subsequent interpretation by tax service specialists of the content of VAT accounting documents.
Codes in Books and Magazines: Governing Law
The list of relevant codes is also enshrined in law. The main source of law in which they are given is Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 136, published on March 14, 2016. Codes of operations in accordance with the indicated source of law can be recorded:
- in purchase books, which are used in the framework of calculations for VAT, additional sheets to them;
- the sales book, as well as on the sheet supplementing it.
In addition, the noted legal act contains codes of varieties of transactions that are necessary for the taxpayer to maintain an invoice journal.
Codes in books and magazines: application
What can this or that cipher mean, the use of which is provided for by Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 136?
For example, code 01 given in the above Order of the Federal Tax Service of the Russian Federation corresponds to operations related to the vacation, transfer or acquisition of certain goods, services or works, including those provided by intermediaries, as well as property rights. It is understood that the appropriate opcode can be used in all types of books and magazines used by the taxpayer.
Let us now consider which transaction code in the VAT declaration can be recorded when filling out the corresponding reporting document for the Federal Tax Service of Russia. They can be classified on the basis of reference to one of the 5 sections of the declaration - in fact, in this form they, as we noted above, are given in the main source of law governing their application.
Examples of transaction codes in Section 1 of the VAT return
Various transaction codes for filling out a VAT return, which may be indicated in Section 1 of the corresponding document, we can give as an example in the following table.
The code | Value |
1010800 | Corresponds to business transactions that are not subject to taxation |
1010801 | Corresponds to the operations that are reflected in paragraph 3 of Art. 39 of the Tax Code |
1010802 | Reflects the free transfer of real estate and infrastructure to state and municipal authorities |
1010803 | Corresponds to the transfer of privatized property |
1010804 | Reflects the performance of work or services by authorities within the exclusive powers |
1010805 | It fixes the free transfer of fixed assets in favor of the authorities, as well as state or municipal institutions and enterprises |
1010806 | Corresponds to operations related to the sale of land |
1010807 | Reflects the transfer of ownership of a legal entity to its successor - one or more |
1010808 | Reflects the transfer of funds or real estate in order to replenish the capital of NPOs in the manner specified by federal law |
1010809 | Corresponds to operations related to the implementation by taxpayers in the status of organizers of the Olympic Games of various property rights |
1010810 | Corresponds to the provision of services related to the permission to drive vehicles on toll highways |
1010811 | Reflects the sale of products, the place of sale of which cannot be recognized as the territory of Russia |
1010812 | Reflects the implementation of works or services, the place of sale of which cannot be recognized as the territory of Russia |
1010813 | Reflects the provision of services related to the gratuitous transfer in favor of NPOs of state as well as municipal property |
1010814 | Reflects the fact of the performance of work or the provision of services related to additional activities, which are aimed at improving the situation on labor markets in the regions of the Russian Federation |
These are the features of entering the indicators under consideration in Section No. 1. Now we will examine what transaction code in the VAT declaration can be recorded in Section No. 2 of the corresponding reporting document. For this, we also make a small table.
Examples of transaction codes in Section No. 2 of the declaration
The code | Value |
1010200 | Reflects transactions that cannot be taxed with value added. |
1010201 | Reflects the provision by the landlord of certain premises in favor of citizens of other states or foreign firms |
1010202 | Corresponds to the implementation of services related to the accreditation of operators who carry out technical inspection according to the legislation of the Russian Federation |
1010203 | Corresponds to the implementation of inspection services by operators in accordance with the legislation of the Russian Federation |
1010211 | Reflects the implementation of medical services that are provided by legal entities or individual entrepreneurs who carry out activities in the field of medicine |
1010221 | Reflects services related to the care of patients, citizens with disabilities, the elderly in the event that this care is carried out in accordance with a medical opinion |
1010225 | Corresponds to the transfer of ownership rights represented by a contribution under an agreement within an investment partnership, as well as upon receipt of a share by any of the partners in the division of assets |
1010226 | Compliant with gambling services |
1010227 | Reflects services related to trust management of pension investments in accordance with the legislation of the Russian Federation |
1010228 | Reflects operations related to the assignment of claims in the framework of obligations arising on the basis of financial legal relations in the process of futures transactions |
1010229 | Reflects the various operations carried out by clearing companies. |
1010231 | Corresponds to the services that are associated with the supervision and care of children in kindergartens, clubs, sections, studios |
1010232 | Corresponds to sales of food products that are directly manufactured by canteens established by educational and educational organizations |
1010234 | Compliant with archive management services by specialized organizations |
1010235 | Corresponds to sales of services related to the transport of passengers on public transport |
These are the features of the reflection of indicators in Section No. 2 of the reporting document. We go further.
Code Examples in Section 3 of the Declaration
Let us now examine which transaction code in the VAT declaration can be recorded in Section No. 3. Again, we will consider examples of these indicators in a small table.
The code | Value |
1010400 | Corresponds to transactions that are taxed at zero rate |
1011410 | Operation code 1011410 in the VAT declaration reflects the sale of products that are exported from Russia, but are not given in paragraph 2 of Art. 164 of the Tax Code |
1011411 | Corresponds to the sale of goods that are placed in the free customs zone - again, not listed in paragraph 2 of Art. 164 of the Tax Code |
1010410 | Reflects the sale of goods exported, as well as placed in the free customs zone by a person who represents the state, as determined in accordance with sub. 1 p. 3 Art. 284 of the Tax Code |
1010456 | Corresponds to the sale of goods exported as well as those placed in the free customs zone by persons who are recognized as interdependent |
1010457 | Reflect the sale of goods exported, as well as placed in the free customs zone by persons with signs corresponding to 2 previous codes |
1011412 | Reflects the export of goods referred to in paragraph 2 of Art. 164 of the Tax Code |
1011413 | Reflects the placement in the free customs zone of products listed in Art. 164 of the Tax Code |
1010458 | Reflects the export of goods, as well as their placement in the free customs zone - if they are given in Art. 164 of the Tax Code of the Russian Federation, by persons representing states, which are determined in accordance with Art. 284 of the Tax Code |
1010459 | Reflects the export of goods, as well as their placement in the free customs zone, if they are given in Art. 164 of the Tax Code of the Russian Federation, by persons who are recognized as interdependent |
1010460 | Reflects the export of goods, as well as their placement in the free customs zone, given in Art. 164 of the Tax Code of the Russian Federation, persons identified in accordance with 2 previous codes |
1010421 | Fixes the export of goods not listed in Art. 164 of the Tax Code of the Russian Federation, to the states of the Customs Union |
1010461 | Reflects the export of goods not listed in Art. 164 of the Tax Code of the Russian Federation, to the Customs Union by persons representing states identified in accordance with sub. 1 p. 3 Art. 284 of the Tax Code. |
1010462 | Sale of goods not specified in Art. 164 of the Tax Code of the Russian Federation, to the state of the CU by persons who are recognized as interdependent |
1010463 | Sale of goods not specified in Art. 164 of the Tax Code of the Russian Federation, to the state of the CU by persons who are determined in accordance with 2 previous codes |
Filling in Section No. 3 of the declaration: nuances
There are a number of nuances characterizing the work with Section No. 3 of the reporting document under consideration. It is important, filling it out, to take into account each of the formulations reflecting the significance that these or those indicators have, for example, transaction code 1011410 in the VAT return. The correctness of the indication of the relevant details ensures the correctness of the reflection of information about the taxpayer in the registers of the Federal Tax Service of the Russian Federation.
When filling out this Section of the declaration, the explanations given by the Federal Tax Service of the Russian Federation in the Order that established the relevant codes should be taken into account. So, if the company carries out, filling out VAT reporting and indicating the transaction code in it, export - in the VAT declaration, if we talk about Section No. 3, the tax bases for all relevant operations should be fixed if they are taxed at the zero rate by law. The procedure for determining its value can be established in federal sources of law, as well as in international treaties.
These are the features of the reflection of information in Section No. 3 of the reporting document. We will now study what a particular transaction code can mean in the VAT declaration in Section No. 4. We again use the format of a small table for these purposes.
The code | Value |
1011700 | Reflects transactions carried out by tax agents. |
1011711 | Corresponds to the sale of goods and services by foreigners who are not considered taxpayers |
1011712 | Corresponding to the sale of works and services by foreigners who are not considered taxpayers |
1011703 | Reflects the provision by the authorities of various types of state as well as municipal property for rent |
1011705 | Corresponds to the sale on the territory of the Russian Federation of various types of confiscated property, sold in accordance with court decisions, ownerless things, treasures, valuables for purchase, as well as transferred to the authorities by right of inheritance |
1011707 | Reflects the sale of goods, work and services by foreigners on the basis of civil law agreements |
1011709 | Reflects the payment of VAT by persons in the status of tax agents, which are given in paragraph 6 of Art. 161 of the Tax Code |
Let us now examine what the code of the type of operation can indicate in the VAT declaration in Section No. 5. Similarly, we use a small table.
Codes for operations in Section No. 5
The code | Value |
1011800 | Reflects transactions related to transactions in various real estate |
1011801 | Corresponds to the property that was completed as part of the capital construction carried out by contractors |
1011802 | Corresponds to the property that has been completed as part of the capital construction carried out by a person for their own use |
1011803 | Reflects a property purchased under civil law agreements. |
1011805 | Corresponds to the modernization or reconstruction of a property |
These are the transaction codes of Section 4 of the VAT return. It can be noted that the reflection of the relevant indicators is also provided for by the structure of Section No. 7 of the reporting document under consideration. It will be useful to study this nuance in more detail.
What codes are recorded in Section 7
In accordance with the norms of the Ministry of Finance of the Russian Federation, the transaction codes of section 7 of the VAT return can be applied as follows: 1010823; 1010800. The use of these codes can be carried out until the competent authorities develop new ones and add it to the Procedure for the preparation of the declaration. In a similar way, it is regulated not only that which is present in such a document as a VAT return, Section 7. Codes of operations for sections 5 and 6 within the framework of the procedures provided for by sub. 9.2 p. 1 Article 164 of the Tax Code, are also not yet developed separately. Therefore, code 1011417 can be used instead. It can also be used to reflect the relevant operations in Section 4 of the VAT return.