Structure of explanations for the VAT return. Structure of explanations for the VAT return Are the number and deadline for sending requests for explanations limited?

An updated VAT return must be submitted when errors are identified that lead to an understatement of the tax or an overestimation of its amount accrued for reimbursement. Filing an updated VAT return in other cases is the right of the taxpayer, and not his obligation. We'll tell you how to make and submit a clarification.

Submitting an updated or corrective VAT return to the Federal Tax Service allows the taxpayer to correct errors made in the previously submitted version of this document. If an understatement of the accrued tax amount is detected, filing an updated VAT return is mandatory (Clause 1, Article 81 of the Tax Code of the Russian Federation). The legislation does not oblige the VAT return to be adjusted, in which the tax amount was overestimated, but the taxpayer is interested in it himself.

The tax inspectorate, when conducting a desk audit initiated due to the filing of an updated VAT return that reduces the amount of tax payable, has the right to request an explanation from the taxpayer (clause 3 of Article 88 of the Tax Code of the Russian Federation). The explanations (or calculation) must contain the justification for the changes made to the updated VAT return, and the taxpayer must provide them within 5 days after receiving such a request.

If an adjustment VAT return is submitted 2 years after the end of the reporting period in order to make corrections, then in accordance with clause 8.3 of Art. 88 of the Tax Code of the Russian Federation, the tax office may request from the taxpayer not only explanations on the updated VAT return, but also primary documents and analytical registers.

Filing an updated VAT return, as a rule, entails a request for clarification (or, conversely, the update itself serves as a response to the tax authorities’ request). Since 2017, the Federal Tax Service Inspectorate has accepted such explanations only in electronic form (clause 3 of Article 88 of the Tax Code of the Russian Federation). Therefore, the established electronic format of such a submission can also serve as a model for an explanation of the updated VAT return, drawn up voluntarily and submitted at the initiative of the taxpayer simultaneously with the updated return.

Read about the consequences of submitting explanations in non-electronic form in the material “VAT clarifications are accepted only in electronic form” .

How to correct a VAT return? How to make an adjustment VAT return? If the question arises of how to make a VAT declaration that clarifies the values already filed, then the answer is simple: you need to draw up a new declaration with the correct amounts. How to fill out an updated VAT return? It is necessary to enter all the values into it completely, and not display only the difference between the erroneously submitted and correct ones. Thus, a sample of an updated VAT declaration is a regular declaration, only containing the correct (updated in comparison with the previously submitted document) numbers.

As for tax agents, in the clarification they display information only for those taxpayers for whom errors were discovered.

A sign of an updated document is a special code (adjustment number), which must be indicated on the title page in a separate field in the VAT return. The correction number corresponds to the serial number of the clarification submitted for the tax period in which the errors were discovered.

Another point that distinguishes the updated VAT return is the indication of relevance in sections 8 and 9. The relevance code in the updated VAT return has 2 meanings (clauses 46.2, 48.2 of the Filling Out Procedure, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@):

0 - if in the original version of the declaration sections 8, 9 were not filled out or changes are made to them;
1 - if these sections do not require data correction.

Making changes requires filling out appendices to sections 8, 9. The design features of these sections and appendices to them are described in the letter of the Federal Tax Service of Russia dated March 21, 2016 No. SD-4-3/4581@.

Read about common errors in filling out declarations in the article “Tax officers generalize mistakes: check your VAT return” .

IMPORTANT! The updated declaration is filled out on the form that was in force during the period for which changes are made (clause 5 of Article 81 of the Tax Code of the Russian Federation). It should also be taken into account when submitting a clarification, by which it will be possible to judge the overpayment of tax, that the tax office reimburses the overpaid amount of tax (or makes a credit) only if three years have not yet passed from the date of payment of the “excess” tax (clause 7 Article 78 of the Tax Code of the Russian Federation).

You can submit an update to receive a VAT deduction within 3 years after goods (work, services, property rights) are registered or imported into the territory of Russia (clause 1.1 of Article 172 of the Tax Code of the Russian Federation).

If clarifications are submitted for the period in which a single (simplified) declaration form was submitted, you should submit the usual (full) declaration form, but indicate on it that this is a clarification. This is done if taxable transactions are indicated for which information about their absence was previously provided (in the reporting period). This norm was clarified by the Russian Ministry of Finance in its letter dated October 8, 2012 No. 03-02-07-1-243.

If the taxpayer has changed the registration address and switched to service in another Federal Tax Service, then the clarification is submitted to the new tax office, but the form itself indicates the OKTMO (OKATO) code of the previous territorial tax service (letter of the Federal Tax Service of the Russian Federation for Moscow dated October 30, 2008 No. 20-12 /101962).

Procedure for submitting clarification in 2019

How to submit an updated VAT return? Are there deadlines for filing an updated VAT return? Currently, taxpayers are required to file tax returns electronically. In accordance with paragraph 5 of Art. 174 of the Tax Code of the Russian Federation, declarations submitted on paper instead of the mandatory electronic format are considered unfiled.

These rules also apply to updated declarations (letter of the Federal Tax Service of Russia dated March 20, 2015 No. GD-4-3/4440@). Therefore, in 2019 they are also submitted in electronic format.

But there are no specific deadlines for submitting clarifications. In this case, it is better to submit it immediately after independently identifying the error, since detection of this error by the tax authority can lead to a fine.

Consequences of submitting a clarification

If an update is submitted during the period when the deadline for filing the reporting declaration has not yet expired, then it is considered not updated, but submitted on time (clause 2 of Article 81 of the Tax Code of the Russian Federation). If a clarifying return is submitted after the end of the period allotted for filing the report, but before the end of the tax payment, then the taxpayer can avoid liability if this error was not discovered earlier by the tax authority.

You can avoid being held accountable when submitting an update after the end of the tax payment period if:

before filing such an amended declaration, the arrears of tax and penalties on the amended VAT declaration were paid;
the tax authority did not detect this error if an audit was carried out before the clarification was submitted.

A payment order for additional payment of VAT on an updated declaration is drawn up in the usual form, indicating in it the period for which the additional payment is made and the type of payment corresponding to the repayment of the debt (ZD instead of TP).

If an updated declaration is submitted at the time of a desk audit of the previous declaration, then the tax office must stop the ongoing audit (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Now a desk audit can begin after the clarification has been submitted.

Read about whether violation of the deadline for a desk inspection by the inspectorate may have consequences in the following publications:

“How to punish a tax inspector for violating audit deadlines”;
“The inspection delayed the camera room. Is there a chance to reverse the decision? .

If an amendment is submitted and the arrears are paid, but the penalty is not paid, a fine is imposed on the taxpayer (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 26, 2011 No. 11185/10).

The tax inspectorate may schedule a second on-site inspection when the taxpayer submits an updated return that reduces the amount of VAT, after completing the previous on-site inspection and drawing up a report on its results (subclause 2, paragraph 10, article 89 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated December 21, 2009 No. 03 -02-07/2-209 and Resolution of the Presidium of the Supreme Arbitration Court dated March 16, 2010 No. 8163/09).

In relation to taxpayers whose control is carried out in the form of tax monitoring, when they submit an updated declaration with a reduction in the amount of tax payable, an on-site inspection may also be assigned (subclause 4, clause 5.1, article 89 of the Tax Code of the Russian Federation).

Read about how an on-site inspection is carried out in the material “Procedure for conducting an on-site tax audit (nuances)” .

Results

The taxpayer submits an amended return if errors are discovered after the end of the tax period that lead to a decrease/increase in the tax amount. The update is drawn up on the form that was in effect in the adjusted period and submitted to the Federal Tax Service in electronic format. If, as a result of correcting an error, a tax arrear has arisen, it must be repaid along with the payment of a penalty until the time of filing the updated declaration. And if, when submitting a clarification, an overpayment of tax occurs, the possibility of an on-site audit on it cannot be ruled out. Since 2017, a letter to an updated VAT return (explanation) can only be submitted electronically in the established format.

From January 24, 2017, all companies must submit VAT explanations to the Federal Tax Service only in a new electronic format. What has changed and how to prepare a response to the Federal Tax Service’s request for clarification on VAT 2017 is in this article.

what has changed in the format of VAT explanations since 2017;
who must respond to the demands;
what now needs to be explained via the Internet;
what errors within the declaration should you pay attention to;
how to respond to the tax office’s requirement to provide explanations on VAT in the electronic document management operator’s program.

Explanations on VAT in electronic form since 2017: what has changed

From January 24, 2017, all companies must submit VAT explanations to the Federal Tax Service only in a new electronic format (Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-15/).

If you answer on paper, the inspectors will not accept the document and will fine the company 5 or 20 thousand rubles (Clause 1 of Article 129.1 of the Tax Code of the Russian Federation).

Who submits VAT explanations in electronic format?

Electronic explanations in the approved format are sent by taxpayers who are required to submit a declaration via the Internet (clause 3 of Article 88 of the Tax Code of the Russian Federation). If a company is not a taxpayer or reports on paper, it has the right to provide electronic or paper explanations.

If a company has issued an invoice using the simplified tax system, then it is obliged to remit VAT, but it does not become a taxpayer. And although the company submits the declaration electronically, it has the right to submit explanations on paper.

The format is valid from January 24, 2017. Therefore, if the taxpayer responds to the request on this day or later, it is safer to send explanations using the approved format. To do this, update the operator program.

What needs to be explained and what has changed in the format of VAT explanations

Companies are required to provide electronic explanations of the requirements that tax authorities make on the grounds specified in paragraph 3 of Article 88 of the Tax Code of the Russian Federation. Namely, if:

the company submitted an amendment in which it reduced the VAT payable;
inspectors found errors and contradictions in the declaration.

During a desk audit for VAT, inspectors also have the right to demand explanations about benefits (clause 6 of Article 88 of the Tax Code of the Russian Federation). This requirement can be answered on paper.

The company can clarify the checkpoint of the counterparty: seller, buyer or intermediary.
The format allows you to clarify errors within the company’s reporting itself. For example, if the deductions in sections 3 and 8 of the declaration do not match.
A separate form must be filled out to explain transactions that the program did not find in the supplier's declaration.

We have shown in the tables why inspectors will send requirements and how to explain these errors.

Responses to the requirements of the Federal Tax Service in case of discrepancies in the declaration

Errors inside the company declaration

The discrepancies are due to different rules for filling out sections. Cost indicators in sections 1–7 are rounded to full rubles, and deductions in section 8 are shown in rubles and kopecks. Difference due to rounding

The discrepancies arose due to different VAT rates. The company calculated the advance tax at the rate of 18/118, since it did not know for which goods it received an advance payment.

Shipped goods are taxed at a rate of 10%. The company declared the advance tax deductible in the amount it paid to the budget (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 25, 2011 No. 10120/10)

In lines 010 of Section 8, the company mistakenly wrote down transaction code 20 for the shipment of goods to the EAEU countries (Belarus), the correct code is 19

The company is exempt from VAT under Article 145 of the Tax Code of the Russian Federation, but issued an invoice. By mistake, instead of section 12, the organization filled out the tax in section 9. The tax payable is not underestimated

If there are no errors in the declaration, duplicate the information from the invoice. If the company made a mistake, the response to the claim depends on whether the mistake affected tax.

The error does not affect VAT. For example, the buyer claimed a partial deduction, but wrote the cost of the goods not in full, but corresponding to the deduction. The tax has been calculated correctly. In the explanations, duplicate the data from the declaration, and below write down the full cost of the goods from the invoice.

The error affects VAT. If the buyer inflated the cost and calculated a deduction from it, then submit an updated declaration. Then it is not necessary to explain the discrepancies

Buyer . If everything in the declaration is correct, duplicate the details in response to the request. If there are errors, write down the correct values in the Explanations line. If the buyer erroneously declared a deduction (for example, the supplier canceled the invoice), then submit a clarification.

Provider . If the supplier did not draw up the document, in response to the request, he selects that he does not confirm the invoice and fills in its number, date, INN/KPP of the buyer.

If the supplier himself filled out the data in the declaration incorrectly, then provide an explanation. Write down the invoice details from the request and provide the correct values below. You can clarify the number, date, cost of sales, transaction code, INN/KPP, as well as the section in which the transaction is reflected - 9, 9.1, 10.

If the supplier forgot to include an invoice in the declaration, submit a clarification. Then there is no need to give explanations

Response to the request of the Federal Tax Service to provide clarifications on VAT through the program

To answer the requirements in document management operator programs “Check!” companies Taxcom and Kontur. Extern" of the SKB Kontur company, use the following algorithms.

How to write a response to a VAT claim using the “Check it out!” program

To respond to a request in the online service, check! Taxcom company, the algorithm of actions is as follows.

1. Download the requirement from the accounting program .

From the accounting program, download the inspection request file in xml format to your computer. Then in the Dockliner program:

go to the “Reconciliation” service;
select the section “Federal Tax Requirements”;
click “Upload files”;
select the requirement xml file.

Wait until the file is loaded into the program. This may take up to 15 minutes depending on the file size. The data from the requirement is displayed at the bottom of the window.

The program distributes requirements by type:

discrepancies between declarations;
data that is not found from the counterparty.

The program also distributes discrepancies among sections of the declaration.

Click on a document title to view details and provide explanations

To find a specific counterparty, click on the button with a magnifying glass. All discrepancies with the counterparty can be viewed by clicking on its name.

If the invoice information is not found in the counterparty's documents, a warning will be displayed: "Invoice not found with the counterparty."
Please review the discrepancies. If all your details are correct, click “Confirm details”.

If you press this button by mistake, you can cancel the action.

If there are errors, click “Give an explanation.”

In the “Your explanations” column, enter the correct information. To move to the next line, press Tab or click on it.

Explanations can also be canceled.

If there are many discrepancies in the requirement, and explanations are needed for only a few of them, enter the necessary explanations and check the box “mark requirements for which no explanations were provided as corresponding to the primary documents” (at the top of the page).

The action can be canceled by clicking on this item again.

3. Upload the file to send

Once you have explained any discrepancies, return to the “Federal Tax Requirements” page using the link at the top of the page. Verify that any discrepancies in information are explained and click “Export Response.”

Save the file to your computer. Now it can be attached to the response to the request of the Federal Tax Service, document code - 8888.

How to prepare a response to a VAT claim using the “Contour” program. Extern!

1. Select the requirement you want to respond to

To Contour. Extern go to New > Requirements > All Requirements:

In the list, select the requirement to which you want to send a response:

Click on the required requirement. A page with document flow will open. The “Upload and send documents” button may be required if the company wants to send copies of documents to the inspection. This can be done after sending explanations. To prepare explanations, click on the “Fill out a response to the request” button:

After this, the request response form will open.

2. Select annotation type

The response form contains 10 sections - as many as in the Federal Tax Service format. You need to select sections that meet the requirements of the tax authorities.

The first seven sections explain discrepancies and possible errors between the declaration of the supplier and the buyer in different sections of the declaration. Contour program. The external consultant will transfer the information from the requirement to the required sections.

The last three sections are new. They were not in the recommended format:

unfulfilled control ratios;
invoices not included;
explanatory letter.

Select the section depending on your requirement.

Discrepancies between supplier and buyer declarations

If tax authorities suspect errors in invoices, they need to be explained. Select the sections with errors from the first seven:

After you click on the section, the program itself will fill in the information from the requirement:

Check the invoices that the tax authorities included in the request. Further actions depend on whether there are errors in the documents and declaration.

There are no errors. Do not change the information on the form or check the correct invoice line. This way the company will send information to the tax office that everything is in order on the invoice and declaration.

There is an error in the details. If everything is correct in the invoice, but the company made a mistake when filling out the declaration, clarify the incorrect details. To do this, simply change the columns with errors

The invoice should not be in the declaration. Check the line with the document for deletion. Inspectors will receive information that the invoice is redundant. At the same time, in this case, submit an amendment if you have underestimated the amount of tax payable.

The supplier explains the lack of an invoice. According to the new format, the supplier must fill out separate tables if the tax office did not find an invoice in his declaration. The answer depends on whether the supplier confirms the invoice or not.

The supplier made a mistake in the details. In the first table, enter information from the invoices in which the inspection found errors in the “from the requirement” cells. Fill in the correct values in the “I have” cells. You can clarify the invoice number, date, sales value, transaction code, information about the buyer and intermediary, as well as the section in which the transaction is reflected - 9, 9.1, 10.

The supplier did not provide such a document. In Table 2, fill in the invoice details if you did not issue the document, but the counterparty claimed deductions. When the inspectors receive an explanation, this will mean that the company does not confirm the invoice.

The company did not include the document in the declaration. Give a clarification instead of an explanation.

The declaration violated the control ratios. The company must explain the discrepancies between sections within the declaration. To do this, fill out a separate form.

In the first column, enter the number of the control ratio.
The second contains a short text explanation - no more than 1000 characters.

Other explanations. The format now allows you to send any text explanations. There is no need to send them through informal document flow. In this way, the company will be able to respond electronically to any requirements of the VAT return inspection. For example, about benefits, discrepancies with other declarations, etc.

When the company provides explanations on each issue from the requirement, click on the “Control and Submit” button.

The program will check the forms. After that, click on the “Send report” button, then “Sign and send”.

2018-02-01

What has changed since 2017 in the procedure for submitting clarifications on the VAT return to the tax office? How can I submit explanations during a desk audit now? Is it now necessary to transmit explanations electronically? You will find answers to these and other questions, as well as a sample explanation, in this article.

When asked for clarification

After receiving the VAT return, the tax inspectorate may identify with it (clause 3 of Article 88 of the Tax Code of the Russian Federation):

errors;
contradictions with documents;
inconsistencies with information available to the tax inspectorate.

In such a situation, the tax office has the right to request clarification from the organization or individual entrepreneur that submitted the VAT return. For these purposes, tax authorities send a request for clarification (Appendix No. 1 to the order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2/189).

How to submit explanations: step-by-step instructions 2017

Let's assume that in 2017 you received a request from tax authorities to provide explanations on your VAT return. Let’s assume that the tax authorities discovered some contradictions in the declaration. How to proceed? We will explain in the instructions and provide a sample explanation.

Step 1. Submit your claim receipt

First, send the tax authorities an electronic receipt of the request for explanations (clause 14 of the Appendix to the Order of the Federal Tax Service of Russia dated April 15, 2015 No. ММВ-7-2/149).
Submit the receipt within six working days from the date of sending the request (clause 5.1, article 23, clause 6, article 6.1 of the Tax Code of the Russian Federation). If the receipt is not submitted within the specified period, then within 10 working days from the date of expiration of the six-day period, tax authorities will have the right to block bank accounts, as well as electronic money transfers (clause 6 of article 6.1, clause 5.1 of article 23, clause 2 clause 3, clause 2, clause 11, article 76 of the Tax Code of the Russian Federation).

Step 2. Deal with the identified contradictions

Find out which of the operations reflected in the declaration the inspection found contradictions (inconsistencies). A list of such operations must be attached to the received request (Appendix to the Letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15/19395). For each entry in this list, the tax inspectorate indicates for reference one of four possible error codes, the decoding of which is given in the Appendix to the Letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4-15/19395.

Step 3: Double-check your VAT return

Double-check the correctness of filling out the VAT tax return for identified inconsistencies. Thus, in particular, it may be necessary to reconcile declaration entries with invoices. Moreover, pay attention to correctly filling in the details of records for which discrepancies have been established: dates, numbers, totals, correct calculation of the amount of VAT depending on the tax rate and the cost of purchases (sales).

Step 4. Submit clarifications or updated declaration

Once you have double-checked your VAT return, you have two options for further action, namely:

submit to the Federal Tax Service an updated tax return with correct information (if errors are identified and they lead to an understatement of the amount of VAT payable);
provide explanations to the Federal Tax Service (if the identified errors or contradictions did not affect the VAT amount or if, in your opinion, there were no errors at all).

Explanations or an updated VAT return must be submitted to the tax authorities within five working days from the date of receipt of the request.

Since 2017, explanations are only in electronic form

Since 2017, explanations on the VAT return can be submitted exclusively in electronic form via telecommunication channels through an electronic document management operator. When providing explanations on paper, such explanations are not considered submitted since 2017. That is, submitting explanations “on paper” completely loses all meaning. This is provided for by the new paragraph 4 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation.

Note that until 2017, the Federal Tax Service of Russia believed that explanations for the VAT return can be submitted in free form on paper or in a formalized form via telecommunication channels through an electronic document management operator (Appendix to the Letter of the Federal Tax Service of Russia dated November 6, 2015 No. ED-4 -15/19395). Since 2017, the “paper” option is completely eliminated.

The format of the explanations, which will be intended for the transmission of explanations in 2017, was approved by order of the Federal Tax Service dated December 16, 2016 No. ММВ-7-15/682. (paragraph 4 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation). The Ministry of Justice registered the order on January 13. It came into force 10 days later – January 24, 2017. In this regard, when creating explanations using this format, there may be some peculiarities. However, in general, a sample of explanations on the VAT return, which may need to be submitted to the Federal Tax Service in 2017, may look like this:

New fine from 2017

If, as part of a desk audit of the VAT return, the tax authorities requested clarifications (clause 3 of Article 88 of the Tax Code of the Russian Federation), then they must be submitted within five days. However, previously tax legislation did not contain any liability for failure to comply with the requirement to provide explanations. And some taxpayers simply ignored requests from tax inspectors.

From January 1, 2017 the situation will change. For failure to provide (untimely submission) explanations, a fine of 5,000 rubles was introduced, and for a repeated violation within a calendar year - 20,000 rubles. This is provided for by the new wording of Article 129.1 of the Tax Code of the Russian Federation, which was introduced by paragraph 13 of Article 1 of Federal Law No. 130-FZ dated May 1, 2016.

Based on the results of a desk audit, the taxpayer may receive a request from the inspectorate to clarify any information specified in the VAT return. From January 1, 2017, it is necessary to respond to such a requirement only in electronic form. For example, such an opportunity is available in the service for sending reports

To date, the Federal Tax Service has approved electronic formats for three types of requirements for the provision of explanations on VAT (letter of the Federal Tax Service dated 04/07/2015 No. ED-4-15/5752). These are requirements for control ratios, for discrepancies with counterparties and requirements for information not included in the sales book.

Let's look at what each of them includes and what a taxpayer should do if he receives such a demand.

Explanation type	Explanation of reference ratios	Explanations for discrepancies with counterparties
	If the tax authority calculates the control ratios in the declaration and finds inaccuracies	If, during the reconciliation of invoices of buyers and sellers, no counterparty is found or discrepancies are discovered in the data (for example, in VAT)
When will it come	Within 1–2 days after sending the declaration. Theoretically, the request can be received during all three months of the audit, but in practice the tax authorities cope with the task within a day or two after sending the declarations	Typically within two weeks after sending the declaration
In what format will it come?	pdf	pdf + xml
What it contains	- Reference ratio number (eg 1.27). - Formulation of the violation (for example, “overstatement of the amount of VAT subject to deduction”). - Reference to the norm of legislation (Tax Code of the Russian Federation, Art. 171, 172). - Control ratio (Art. 190 R.3 + sum of Art. 030 and 040 R.4 + Art. 080 and 090 R.5 + Art. 060 R.6 + Art. 090 R.6 + Art. 150 R.6 = Article 190 R. 8 + [Article 190 Appendix 1 to R. 8 – Article 005 Appendix 1 to R. 8] if the left side of the equality > right). - Data reflected in the declaration (1781114.00	- List of invoices for which discrepancies were found that require explanation. - Error codes. For example: 1 - the counterparty does not have a record of the transaction; 2 - discrepancy between transaction data between the purchase book and the sales book. In particular, between the data in section 8 (information from the purchase book) or appendix 1 to section 8 (information from additional sheets of the purchase book) and section 9 (information from the sales book) or appendix 1 to section 9 (information from additional sheets of the sales book) taxpayer declarations; 3 - discrepancy between transaction data between section 10 (information from the journal of issued invoices) and section 11 (information from the journal of received invoices) of the taxpayer’s declaration; 4 (a, b) - an error in columns a, b is possible (the number of the columns in which errors were made is indicated)
	- Number of the control ratio, to which an explanation is given. - The explanation itself in free form	The original invoices mentioned in the requirement must be raised. And check the data - further actions depend on the results of the check: - The data turned out to be correct. Confirm that the data is correct; it would not hurt to attach a scan of the invoice or the original in electronic format (xml). Do not forget to include the attached documents in the inventory. - An error was detected in the invoice details (date, number, tax identification number, checkpoint, etc.). Make changes in the response to the request (except for the VAT amount). - Error in the tax amount. You will have to submit an updated declaration, and within the allotted five-day period after sending the receipt

Requiring explanations for discrepancies has several important features. Thus, it may contain erroneous invoices from several sections of the VAT return. As part of a desk audit of one declaration, several requirements of this type may be received. Finally, a request for clarification regarding a particular invoice is sent to both the buyer and the seller at the same time.

Explanation of information not included in the sales book

The procedure for responding to requirements of this type has not been officially approved, so we have included expert recommendations in this table.

Explanation type	Explanation of information not included in the sales book
In what case will the demand come?	When the buyer reflects transactions with the seller in the declaration, but the seller does not do this in his sales book
When will it come	Theoretically, such requests can be received within three months of verification, but it is more likely that the demand will arrive within two weeks from the date of sending the declaration
In what format will it come?	pdf
What it contains	Name, INN and KPP of the buyer who reflected the transaction data, as well as invoice numbers and dates
What to include in an email response	The data should fall into different tables in response to the requirement depending on the conditions given below. - The transaction is confirmed, that is, there is an invoice in the declaration, but with data different from the buyer’s data. The invoice then goes into a table that explains the discrepancies. In the table, it is enough to indicate the number, date and TIN of the counterparty; additional information is not necessary. - The transaction is not confirmed, that is, the seller did not issue this invoice to the buyer. The invoice is included in a table containing data on unconfirmed transactions. The table should reflect the following information: – invoice number; – invoice date; – Buyer’s TIN. - The payer has the invoice mentioned in the request, but he forgot to reflect it in the sales book. In this case, we advise you to include the invoice in an additional sheet of the sales book and send an updated declaration. Five working days are given for this after sending the receipt of acceptance of the request

If you receive a request...

...then you must send a receipt within six business days to accept the claim, after which you have five business days to respond to the claim (weekends and public holidays do not count).

Sanctions

For failure to provide or untimely provision of explanations, a fine of 5,000 rubles is provided. Please note that a response to a request sent to the inspection in paper form is considered not submitted (Article 88 of Federal Law No. 130-FZ dated May 1, 2016).

Report and respond to demands for 1,500 rubles per year!

Submitting reports to the Federal Tax Service and the Pension Fund of the Russian Federation is very simple. Prepare a report in your program, upload it to a service that will check the file for compliance with the law, then sign and send. If you have received a request for clarification on VAT from the tax office, fill out the clarification and send it to the inspectorate electronically. All service features start from 1,500 rubles * per year. Zero reporting is even cheaper. Submit zero reports to the Federal Tax Service, Pension Fund, Social Insurance Fund and Rosstat for 500 rubles per year!

Elizaveta Bulavina, expert of the Report.ru service of SKB Kontur.

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Active State Councilor of the Russian Federation 3rd class

Receiving explanations from taxpayers by the tax authority is one of the forms of tax control. Since 2017, amendments to the Tax Code have come into force, changing the procedure for taxpayers to fulfill the requirements of the tax authority to provide explanations. An interview with an expert is devoted to the procedure for obtaining clarifications, methods of providing clarifications and the liability applied to the taxpayer for failure to comply with requirements.

- Under what procedures can the tax authority request clarification?

The Tax Code provides for several forms of requesting clarification.
A requirement to provide explanations, a summons to summon a witness for questioning, a notice of summons to the tax authority, a requirement to submit documents (information) are different documents that have an independent basis for sending and, accordingly, the consequences of failure to comply with them by the taxpayer.

- When is the procedure for requesting clarifications within the framework of a desk audit applied?

The tax authority in some cases is obliged to request clarifications, and in some cases has the right to do so.

The tax authority is obliged to require the taxpayer to provide the necessary explanations or make corrections to the declaration if it has identified:

errors in the tax return;
contradictions between the information contained in the submitted documents;
discrepancy between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it during tax control. This situation includes, for example, the submission of an updated declaration after a desk audit of the initial declaration.

The form of the request for explanations is given in Appendix No. 1 to the order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@. The requirement must indicate what the errors and contradictions are.

In addition, the tax authority has the right to demand from the taxpayer explanations justifying:

the amount of loss received in the reporting (tax) period;
change in the corresponding indicators of the tax return in the case of submitting an updated declaration, in which the amount of tax payable to the budget is reduced compared to the previously submitted declaration.

The specified grounds for requesting clarification are given in paragraph 3 of Article 88 of the Tax Code of the Russian Federation.

- Are there any other reasons for the tax authority to request clarification?

From June 2, 2016, as part of a desk audit, the tax authority has the right to request explanations about transactions (property) for which tax benefits were applied (clause 6 of Article 88 of the Tax Code of the Russian Federation).

You can request clarification on the application of not any tax benefits, but only tax benefits for which the object of taxation is transactions or property. Paragraph 1 of Article 56 of the Tax Code of the Russian Federation recognizes tax benefits as advantages provided to certain categories of taxpayers compared to other taxpayers.

Exclusions from the object of taxation are not a tax benefit; a reduced tax rate is an independent element of taxation (Article 17 of the Tax Code of the Russian Federation).

Strictly speaking, for the purposes of desk control, only chapters 28, 30, 31 of the Tax Code of the Russian Federation contain articles devoted to tax benefits.

Thus, explanations about property can be requested as part of a desk audit of tax benefits for transport tax, corporate property tax and land tax declared in the declaration (calculation). In practice, most of the requirements relate to explanations of benefits in relation to movable property under paragraph 25 of Article 381 of the Tax Code of the Russian Federation.

- What operations can be recognized as preferential for the purpose of requesting clarification?

Each tax has an independent object of taxation, determined in accordance with part two of the Tax Code and taking into account the provisions of Article 38 of the Tax Code of the Russian Federation.

Sales operations are subject to VAT and excise taxes, and accordingly, in Chapters 21 and 22 of the Tax Code of the Russian Federation there is a list of operations that are not subject to taxation (exempt from taxation).

Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 classifies as tax benefits some of the grounds for tax exemption listed in Article 149 of the Tax Code of the Russian Federation, when such exemption provides a certain category of persons with advantages over other persons performing the same transactions. Paragraph 14 of the said Resolution names examples of benefits: in relation to canteens of educational and medical organizations (subparagraph 5 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation), in relation to religious organizations (subparagraph 1 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation), in relation to public organizations of disabled people (subparagraph 2 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation), in relation to bar associations, law bureaus and chambers of lawyers (subparagraph 14 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation).

Consequently, when checking a VAT return that reflects these “tax benefits,” clarification may be requested.

There is no uniform approach regarding the application of exemption under Article 149 of the Tax Code of the Russian Federation. The courts recognize the exemption of loan transactions not as a tax benefit, but as a special rule for taxation of transactions. This means a ban on requesting explanations and documents about these operations under paragraph 6 of Article 88 of the Tax Code of the Russian Federation.

The issue of recognition as tax benefits of exemptions established for transactions that are initially carried out only by certain categories of persons is unresolved.

- What are the consequences if the tax authority did not request an explanation from the taxpayer, although the tax authority had reasons for this?

Request for clarification is, as a general rule, a mandatory stage of a desk audit. Bypassing it, other tax control measures should not be carried out (section 2 of the letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705).

According to the Determination of the Constitutional Court of the Russian Federation dated July 12, 2006 No. 267-O, if tax offenses are discovered during a desk tax audit, tax authorities are obliged to require the taxpayer to provide explanations.

When the tax authority, during a desk audit, did not identify errors or other contradictions in the submitted tax return, there are no grounds for requesting an explanation from the taxpayer (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 11, 2008 No. 7307/08).

Obtaining explanations from the person being audited is aimed at clarifying the reasons for errors and contradictions in his reporting, and in the absence of such in the tax return and submitted documents during a desk tax audit, the tax authority has no grounds for requesting additional explanations and documents from the taxpayer, as well as for calling him to give appropriate explanations.

In law enforcement practice, there are examples of invalidation of decisions of the tax authority made as a result of a desk audit, during which, before drawing up the report, the inspectorate did not inform the taxpayer about the identified errors and did not require explanations.

The conflict between the duty and the right of the tax authority to request clarifications can be resolved as follows: if the tax authority has not requested clarifications on the VAT return or on the updated declaration, then the possibility of requesting documents on the grounds specified in paragraph 8.1 and paragraph 8.3 of Article 88 of the Tax Code of the Russian Federation is available to it is missing.

- Are the number and deadline for sending requests for explanations limited?

The period for sending requests for explanations is limited by the period of the desk audit.

The number of requests for explanations sent by the Tax Code is not limited. A taxpayer may receive several requests to provide explanations as part of a desk audit of one return, including on the same basis. For example, a requirement to provide explanations in connection with the identification of a discrepancy in the section “Information from the purchase book” and a requirement to provide explanations in connection with the identification of a discrepancy in the section “Information from the sales book” of the VAT tax return.

- How does the taxpayer provide explanations?

The necessary explanations must be submitted to the tax authority that requests such explanations.

Explanations are provided within 5 working days from the day on which the relevant request of the tax authority is considered received.

Until 2017, there was no obligation to provide explanations, much less present them in any particular way.

Since January 1, 2017, liability has been introduced for failure to provide explanations in the cases specified in paragraph 3 of Article 88 of the Tax Code of the Russian Federation.

- Suppose the taxpayer does not have time to provide explanations within five days. Is it possible to apply for an extension of this period?

The Tax Code does not provide grounds for extending the deadline for submitting explanations. But the taxpayer can provide explanations even after the deadline. The consequences of failure to provide explanations depend on the grounds for which they were requested.

- When is an updated declaration needed, and when can we limit ourselves to explanations?

This is decided by the taxpayer himself based on the actual circumstances.

The taxpayer has the right, in addition to explanations, to submit extracts from tax and accounting registers, and other documents confirming the accuracy of the data included in the tax return. There is no obligation to attach any documents to explanations.

- Can a taxpayer be released from liability if he submits an updated declaration after receiving a request from the tax authority to provide explanations?

This question is ambiguous.

According to paragraph 5 of Article 88 of the Tax Code of the Russian Federation, if, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes that a tax offense has been committed, tax authority officials are required to draw up an audit report.

A tax audit report is drawn up within 10 days after the end of a desk tax audit if violations of the legislation on taxes and fees are detected during its conduct (clause 1 of Article 100 of the Tax Code of the Russian Federation).

Thus, within the meaning of these provisions, the establishment of the fact of a violation occurs after the procedure for requesting clarification and is reflected in the tax audit report.

Otherwise, submitting an updated declaration in response to a request for explanations loses its meaning, since the taxpayer is actually admitting to committing an offense without the possibility of exemption from a fine under Article 122 of the Tax Code of the Russian Federation.

But there is judicial practice according to which if a taxpayer has filed an updated tax return after the tax authority, during a desk audit of the initial tax return, has identified an understatement of the amount of tax as a result of its incorrect calculation, which the tax authority has informed the taxpayer about, the grounds for applying the provisions of Article 81 The Tax Code of the Russian Federation does not provide for exemption from liability.

- So it’s impossible to avoid responsibility?

It appears that the courts' conclusions are not universal.

In particular, in the Resolution of the Federal Antimonopoly Service of the West Siberian District dated December 17, 2013 No. A27-3428/2013, it was established that the tax authority, during a desk audit of the initial tax return, revealed an understatement of the amount of tax payable to the budget as a result of the non-use of the deflator coefficient , which was notified to the taxpayer by the tax authority.

The Decrees of the Moscow District Autonomous District No. F05-7756/2016 dated June 17, 2016, No. F05-7777/2016 dated June 21, 2016, and No. F05-4971/2016 dated May 6, 2016 contain provisions on the absence of grounds for releasing an organization from liability when submitting an updated declaration after receiving an error message from the tax authority. But the basis for the decision to bring to justice were the conclusions about the deliberate and systematic understatement in excise tax declarations of data on the volumes of domestically produced alcoholic products shipped to the domestic market in comparison with the data on its shipments reflected in the Unified State Automated Information System. Corresponding messages about the identified discrepancies were sent to the taxpayer. By transmitting to EGAIS only data on the volumes of shipped alcoholic products, and by reflecting in excise tax returns other data that is significantly lower than contained in EGAIS, the company could not help but realize that it was committing a tax offense, understating the tax base in order to reduce its tax obligations.

From the cases examined by the courts, it can be concluded that the request for explanations was of a formal nature, since the obviousness of the violation did not raise any doubts.

Other cases when the tax authority indicates as a reason for sending a request for explanations information about errors that are of an alleged nature, that is, without describing facts of violation of the law in the request, should not serve as an obstacle to the application of Article 81 of the Tax Code of the Russian Federation. This is also indicated by paragraph 2.7 of the letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705.

- What if the taxpayer did not identify any errors?

This should be reported to the tax authority.

As a rule, explanations are drawn up on paper in any form and sent by mail. At the same time, special rules have been established for persons submitting a VAT return in electronic form.

- What has changed in the procedure for requesting clarifications within the framework of desk audits on VAT since January 1, 2017?

Persons submitting VAT returns in electronic form:

provide explanations on the VAT return;
provide explanations only on TKS through the electronic document management operator;
provide such explanations in a format approved by the Federal Tax Service.

Explanations on the VAT return on paper are not considered submitted.

Before the introduction of the response format to the request for explanations, a taxpayer wishing to provide explanations on the TKS could use the response form recommended by the Federal Tax Service (Appendix No. 2.11 to the letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705).

Order of the Federal Tax Service of Russia dated December 16, 2016 No. ММВ-7-15/682@ approved the format for submitting explanations to the tax return for value added tax in electronic form (published on the official Internet portal of legal information http://www.pravo.gov. ru 01/13/2017). It can be interpreted that the specified format has been applied since January 24, 2017.

At the same time, the provisions of Article 5 of the Tax Code of the Russian Federation apply to the regulatory legal acts of the Federal Tax Service issued within the competence in accordance with the legislation on taxes and fees. This means that the Federal Tax Service order No. ММВ-7-15/682@ dated December 16, 2016 cannot come into force earlier than one month from the date of official publication, that is, February 14, 2017.

The inspection's refusal to accept explanations on paper before the expiration of the specified period may be appealed.

- If we summarize the norms of paragraph 3 of Article 88 of the Tax Code of the Russian Federation, what are the grounds for requesting clarification as part of a desk audit of a VAT return...

The reasons for sending a request for explanations when checking a VAT return are recognized as follows:

errors in the tax return and (or) contradictions between the information contained in the documents submitted to the tax authority;
discrepancy between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it during tax control;
change in tax return indicators when submitting an updated return, in which the amount of tax payable to the budget system is reduced compared to the previously submitted tax return.

At the same time, according to the Federal Tax Service of Russia, a response must be prepared to each request, even if they are received at the same time (letter dated November 7, 2016 No. ED-4-15/20890@).

- How are the submitted explanations reviewed?

The tax authority is obliged to consider the explanations provided by the taxpayer (clause 5 of Article 88 of the Tax Code of the Russian Federation).

If the tax authority has not received explanations or considers them insufficient to make an informed decision, it carries out other tax control measures.

- What liability is established for failure to provide explanations?

From January 1, 2017, for failure to provide within five days the explanations required in accordance with paragraph 3 of Article 88 of the Tax Code of the Russian Federation as part of a desk audit of the declaration (calculation), a fine of 5,000 rubles is provided (clause 1 of Article 129.1 of the Tax Code of the Russian Federation as amended by the Federal Law of 01.05 .2016 No. 130-FZ).

The same acts committed repeatedly within a calendar year will result in a fine of 20,000 rubles.

The fine is collected for failure to provide explanations on requirements sent in accordance with paragraph 3 of Article 88 of the Tax Code of the Russian Federation by the tax authority after December 31, 2016. The new rules apply to declarations (calculations), the audits of which continue in 2017 (carried out since 2017), that is, including declarations submitted for tax periods preceding 2017. In particular, for VAT for the 3rd and 4th quarters of 2016, as well as updated declarations.

- How to avoid liability for late submission of explanations?

Circumstances excluding liability are listed in Article 109 of the Tax Code of the Russian Federation. In addition, you can avoid a fine under Article 129.1 of the Tax Code of the Russian Federation by submitting not an explanation, but an updated declaration. Within the meaning of paragraph 3 of Article 88 of the Tax Code of the Russian Federation, an updated tax return is submitted to the tax authority within 5 days from the date of receipt of the request for explanations.

At the same time, the rights and obligations of the taxpayer are determined by Articles 21 and 23 of the Tax Code of the Russian Federation, respectively. At the same time, neither Article 23 of the Tax Code of the Russian Federation, nor any other article of the Tax Code, provides explanations, including explanations regarding the VAT return, as a duty of the taxpayer. For explanations of the VAT return, a mandatory form of presentation has been established - this provision can be interpreted in such a way that the legislator in the case under consideration allowed the tax authorities to “ignore” explanations presented on paper.

Subclause 7 of clause 1 of Article 21 of the Tax Code of the Russian Federation defines the submission of explanations to tax authorities and their officials on the calculation and payment of taxes, as well as on reports of tax audits carried out, as the right of the taxpayer, in contrast, for example, to the submission of documents, which is subclause 6 of clause 1 of the article. 23 of the Tax Code of the Russian Federation is enshrined as the responsibility of the taxpayer.

The sending of a request by the tax authority to provide explanations does not entail the transformation of “the taxpayer’s right to provide explanations” into “the taxpayer’s obligation to provide explanations.”

Taking a literal interpretation of the changes made to the Tax Code, it turns out that paragraph 1 of Article 129.1 of the Tax Code of the Russian Federation introduced liability for an act, the obligation to commit which has not been established.

Bringing to responsibility for the fact that the taxpayer did not exercise his right, taking into account paragraph 7 of Article 3 of the Tax Code of the Russian Federation and Article 106 of the Tax Code of the Russian Federation, may be considered unlawful.

- Does the Tax Code establish liability for failure to provide explanations in other cases?

The Tax Code does not establish liability for:

for failure to provide explanations about property (transactions) for which tax benefits were applied (clause 6 of Article 88 of the Tax Code of the Russian Federation);
for failure to provide explanations within the framework of an on-site tax audit or explanations requested by the tax authority when summoning the taxpayer to the tax authority.

- Is there administrative responsibility in the procedure for obtaining clarifications?

Part 1 of Article 19.4 of the Code of Administrative Offenses of the Russian Federation establishes administrative liability for disobedience to a lawful order or requirement of an official of the body exercising state supervision (control).

The establishment by the legislator of administrative responsibility for the specified illegal action is aimed at ensuring the exercise of rights and the fulfillment of obligations provided for, in particular, by the Tax Code (Determination of the Constitutional Court of the Russian Federation dated November 20, 2014 No. 2630-O).

As a sanction for failure to appear, a warning or the imposition of an administrative fine on citizens in the amount of 500 to 1000 rubles is possible; for officials - from 2000 to 4000 rubles.

Similar liability may be applied in the event of failure to provide explanations requested in the cases established by paragraph 3 of Article 88 of the Tax Code of the Russian Federation.