If your company acts as a tax agent, even if it is not a VAT payer, you will still have to fill out a tax return and submit reports to the appropriate authorities. In this case, it is necessary to reflect the VAT paid not for oneself, but some other organization. To fill out a declaration to a withholding agent, fill out the forms established for this, reflecting all the necessary information in them.
Instructions
Step 1
The law describing how to fill out the declaration provides for the use of a common form, but not all of its columns should be filled in. First, contact the tax authorities at the place of registration of your company, take the form, and then proceed to fill it out. First, fill out the title page of the declaration with your company details, and then proceed to enter all taxable amounts in the second section. Enter all the numbers separately for each foreign partner, for transactions with which you will have to first calculate and then pay VAT.
Step 2
In other columns of the declaration, enter the amounts of contracts with persons renting municipal or state property. Only if your company sold the confiscated property, detailing is not required, in this case, fix the total amount in a line specially designed for this. If your company is the owner of the ships, enter each ship separately, recording your checkpoint and TIN, as well as the data of the foreign company for which you report to the tax service of the Russian Federation. Be sure to write down in the declaration all codes of operations related to the lease of state property or the fact of making a purchase of any goods from foreign partners.
Step 3
Secondly, in order to fill out a declaration to a tax agent, correctly calculate the amount of VAT, since it is you, and not your foreign partners, who are responsible for mistakes. Use the tax rate 10/110 in the calculations, and enter the required amounts in columns 070 and 080, and then transfer the obtained indicators to the final lines 050 and 170. If your company made advance payments to its foreign partners, be sure to fill in columns 130 and 140. Remember, that this amount should be included in the tax report only once, so avoid duplicating it when entering subsequent stages of the transaction into the declaration.
Step 4
Further filling out the declaration by the tax agent covers the recording of data on the lease of municipal property, while each leased object should be entered separately and put in front of it the real amounts on which the tax base is calculated. As a basis for paying VAT, enter the total amount of rent in column 090, and then put it in the final column 050. Reflect the income from the sale of all confiscated property in column 100 or 120.
