The success of the tax refund to the budget of the enterprise or company depends on how correctly the VAT declaration is filled out. But very often accountants make mistakes in documents. Therefore, after writing them, you should check the correctness of filling out the declaration.
- - sample declaration;
- - filled document.
Check the title page. Pay attention to the correctness of filling in the TIN of the organization. A mistake in one digit can lead to undesirable consequences. Lawyers will have to prove in court that this TIN refers to this taxpayer.
Determine in what form you must submit the declaration: in an abbreviated form or in full.
Check the sections and appendices. The number of completed sections and attachments should depend on the operations that the company has carried out. Be sure to check the correctness of filling in the codes of the area, settlement, budget classification code.
In the second section, pay attention to the amount of VAT that is charged by the tax agent. In addition, make sure that each transaction is filled in on a separate page and that the transaction codes are not confused.
The third section of the declaration must be completed in accordance with the Tax Code of the Russian Federation. Find a sample of this section and compare the correctness of its completion. In addition, please note: the amount of VAT accepted for deduction and restored for the current period is equal to the zero rate. Some VAT rates are subject to reinstatement if contracts change or are terminated. Therefore, pay attention to the correct determination of the tax base and the amount of VAT that have been restored from the previous reporting period.
Check if you have to fill out Section 5 of the VAT return. To do this, look whether the zero rate was confirmed in the previous reporting period or not confirmed within the specified time period. If the zero rate is confirmed, you need to fill in section 5.