Codes of types of transactions for VAT. Main codes of the tax reporting period for VAT returns transaction type code 23
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 "d" 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).
Due to changes in legislation since 2015 and approval new form VAT declaration, there was a need to adjust the current list of transaction type codes that are used to maintain a journal of received and issued invoices, a purchase book and a sales book. It was planned that the replacement of the Order of the Federal Tax Service of Russia No. ММВ-7-3/83 dated February 14, 2012, which approved the currently valid codes, will occur in the fourth quarter of 2015. However, Order of the Federal Tax Service of Russia No. ММВ-7-3/136 dated March 14, 2016, which approved the new codes, was registered with the Ministry of Justice of Russia only in April of this year. New codes must be applied from July 1, 2016 (i.e., from reporting for the third quarter). To avoid mistakes, use the information from our review of new and old codes.
Currently, to indicate transaction type codes in the books of purchases and sales, as well as in the journal of received and issued invoices, the following are used:
- list of transaction type codes, approved. By Order of the Federal Tax Service of Russia No. ММВ-7-3/83 dated February 14, 2012;
- lists of additional codes for types of transactions given in letters of the Federal Tax Service of Russia No. GD-4-3/5757 dated April 7, 2015, No. GD-4-3/794 dated January 22, 2015.
Type of operation | Operation code | ||
currently | |||
| Shipment (transfer) or acquisition of goods, works, services (including intermediary services), property rights, including transactions subject to VAT at a rate of 0 percent | |||
| Payment, partial payment (received or transferred) for upcoming deliveries of goods (performance of work, provision of services (including intermediary services)), transfer of property rights | |||
| Return of goods by the buyer to the seller or receipt by the seller of goods returned by the buyer (except for returns from citizens and persons who are not VAT payers) | |||
| Shipment (transfer) or acquisition of goods, works, services (except for intermediary services), property rights on the basis of a commission agreement (agency agreement - if the agent acts on his own behalf) | |||
| Payment, partial payment (received or transferred) for upcoming deliveries of goods (performance of work, provision of services (except for intermediary services)), transfer of property rights based on a commission agreement (agency agreement - if the agent acts on his own behalf) | |||
| Operations performed by tax agents listed in Art. 161 Tax Code of the Russian Federation | |||
| The operations listed in paragraphs. 2 p. 1 art. 146 Tax Code of the Russian Federation | |||
| The operations listed in paragraphs. 3 p. 1 art. 146 Tax Code of the Russian Federation | |||
| Receipt of the amounts specified in Art. 162 of the Tax Code of the Russian Federation | |||
| Shipment (transfer) or receipt of goods, works, services, property rights free of charge | |||
| Shipment (transfer) or acquisition of goods, property rights listed in clauses 3, 4, 5.1 of Art. 154 Tax Code of the Russian Federation | |||
| Payment, partial payment (received or transferred) for upcoming deliveries of goods, transfer of property rights listed in clauses 3, 4, 5.1 of Art. 154, paragraphs. 1-4 tbsp. 155 Tax Code of the Russian Federation | |||
| Carrying out by contractors (developers or technical customers) capital construction, modernization (reconstruction) of real estate, as well as when registering consolidated invoices transferred to investors | It is also applied when the specified persons transfer (purchase) objects of completed (unfinished) capital construction, equipment, materials as part of the execution of contracts for capital construction (modernization, reconstruction) | ||
| Shipment (transfer) or acquisition of goods, property rights listed in paragraphs 1-4 of Art. 155 Tax Code of the Russian Federation | |||
| Drawing up (receipt) of an invoice by a commission agent (agent) when selling (receiving) goods (work, services), property rights on his own behalf, which reflects data regarding his own goods (work, services), property rights and data regarding goods (works, services), property rights sold (acquired) under a commission agreement (agency agreement) | |||
| Receipt by the seller of goods returned by a buyer who is not a VAT taxpayer (except for returns from citizens) | Also used for: Return of goods by a buyer who is exempt from fulfilling obligations to pay VAT, including partial returns (including by persons who are not VAT payers); Refusal of goods (works, services) for which an advance payment was received, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding amounts of advance payments |
||
| Receipt by the seller of goods returned by the citizen buyer, paid in cash | Applies regardless of the form of payment, as well as when a citizen refuses goods (work, services) for which an advance payment was received, in the event of a change in conditions or termination of the relevant contract and the return of the corresponding amounts of advance payments | ||
| Drawing up or receiving an adjustment invoice in connection with a decrease in the cost of shipped goods (work, services), transferred property rights, including in the event of a decrease in prices (tariffs) and (or) quantity (volume) of shipped goods (work, services), transferred property rights | |||
| Import of goods into the territory of Russia and other territories under its jurisdiction from the territory of the EAEU member states | |||
| Import of goods into the territory of Russia and other territories under its jurisdiction, in customs procedures of release for domestic consumption, processing for domestic consumption, temporary import and processing outside the customs territory | |||
| Operations to restore tax amounts listed in clause 8 of Art. 145, paragraph 3 of Art. 170, art. 171.1 of the Tax Code of the Russian Federation, as well as when performing transactions taxed at a tax rate of 0 percent | Does not apply in cases of tax restoration due to: With the transfer of property, intangible assets, property rights as a contribution to the authorized (share) capital of business companies and partnerships, a contribution under an investment partnership agreement or share contributions to mutual funds of cooperatives, as well as the transfer of real estate to replenish the target capital of a non-profit organization; With a decrease in the cost of shipped goods (work performed, services rendered), transferred property rights, including in the event of a decrease in the price (tariff) and (or) quantity (volume) of shipped goods (work performed, services rendered), transferred property rights |
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| Operations for the return of advance payments in the cases listed in paragraph. 2 clause 5 art. 171 of the Tax Code of the Russian Federation, as well as the operations listed in paragraph 6 of Art. 172 of the Tax Code of the Russian Federation | |||
| Purchase of services issued with strict reporting forms (SSR) in the cases provided for in paragraph 7 of Art. 171 of the Tax Code of the Russian Federation | |||
| Registration of invoices in the purchase book in the cases provided for in paragraph. 2 clause 9 art. 165, paragraph 10, art. 171 of the Tax Code of the Russian Federation | |||
| Recording of invoices in the purchase ledger for tax amounts previously recovered from transactions subject to a 0 percent tax rate | It is also used by payers-manufacturers who purchase goods (work, services) for the production of products with a long production cycle and determine the moment of the tax base as the day of shipment of such goods | ||
| Drawing up primary accounting documents for the sale of goods (work, services), property rights to persons who are not VAT taxpayers, and taxpayers exempt from fulfilling taxpayer obligations related to the calculation and payment of tax | |||
| Drawing up an invoice based on two or more invoices for the sale and (or) acquisition of goods (work, services), property rights in the case provided for in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation, as well as receipt of the specified invoice by the taxpayer | |||
| Drawing up an invoice based on two or more invoices upon receipt of payment, partial payment for upcoming deliveries of goods (work, services), property rights in the case provided for in clause 3.1 of Art. 169 of the Tax Code of the Russian Federation, as well as receipt of the specified invoice by the taxpayer | |||
| Purchasing goods (works, services) from sellers who are registered in the territory of the Republic of Crimea or the city of Sevastopol | |||
| Adjustment of the sale of goods (works, services), transfer of property rights, the enterprise as a whole as a property complex on the basis of clause 6 of Art. 105.3 of the Tax Code of the Russian Federation | |||
| Shipment of goods for which VAT was calculated during customs declaration in accordance with paragraph. 1 pp. 1.1 clause 1 art. 151 Tax Code of the Russian Federation | |||
| Shipment of goods for which VAT was calculated during customs declaration in accordance with paragraph. 2 pp. 1.1 clause 1 art. 151 Tax Code of the Russian Federation | |||
| Acceptance for deduction of VAT amounts paid or payable in the cases provided for in paragraph 14 of Art. 171 of the Tax Code of the Russian Federation | ? | ||
The number of new codes has been reduced to 24 instead of the currently used 27.
As can be seen from the table above, the following transaction type codes were excluded:
- 04, 07, 08, 09, 99 (code 01 is used instead);
- 05, 12 (code 02 is used instead);
- 11 (codes 01 and 14 are used instead, depending on the type of operation).
- 14 - to reflect transactions for shipment (transfer) or acquisition of goods, property rights listed in paragraphs 1-4 of Art. 155 of the Tax Code of the Russian Federation;
- 15 - to reflect the operation of drawing up (receiving) an invoice by a commission agent (agent) when selling (receiving) goods (work, services), property rights on his own behalf, which reflects data regarding his own goods (work, services), property rights and data in relation to goods (works, services), property rights sold (acquired) under a commission agreement (agency agreement);
- 29 - to reflect operations to adjust the sale of goods (work, services), transfer of property rights, the enterprise as a whole as a property complex on the basis of clause 6 of Art. 105.3 of the Tax Code of the Russian Federation;
- 30-32 - to reflect operations related to the completion of the customs procedure of the free customs zone on the territory of the special economic zone in the Kaliningrad region.
“Tax period code” - this phrase is familiar to tax professionals. Our material will help you understand this coding and will allow you to reflect the code indicating the tax period in your declarations without errors.
Tax period codes
Tax period codes for declarations can consist of a wide variety of digital combinations: 01, 31, 34, 24, etc. They encrypt information about the tax period established by tax legislation for each tax.
IMPORTANT! A tax period is a calendar year or another period of time, after the end of which tax is calculated and paid (Clause 1, Article 55 of the Tax Code of the Russian Federation).
VAT return tax period codes: 21, 22, 23, 24
The tax period in the VAT return is most often indicated by the numbers 21, 22, 23 and 24. They are entered in accordance with Appendix 3 to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, which is for tax periods 2017-2018 year applies as amended on December 20, 2016.
The numbers in the tax period code in the VAT return mean the following: the first digit of the code is a number that is always equal to 2, and the second digit varies depending on the quarter number. For example, 24 is the VAT return for the 4th quarter.
Similar codes are used in tax returns, the reporting periods for which are quarterly. In addition to VAT, such taxes, for example, include water (Article 333.11 of the Tax Code of the Russian Federation) or UTII (Article 346.30 of the Tax Code of the Russian Federation).
Read about filling out a VAT return in the material “What is the procedure for filling out a VAT return (example, instructions, rules)” .
“Profitable” report with codes 21, 31, 33, 34
Reflecting the tax reporting period, code 21 in the income tax return is similar to the quarterly tax coding discussed in the previous section and means the report for the 1st quarter. The number 31 is entered in the semi-annual declaration. Code 33 denoting the tax period in the income tax return indicates that the information reflected in this document relates to the reporting period from January 1 to September 30 (for 9 months), and tax period 34 is entered in the annual “profitable” declaration.
The specified codes are not used by all taxpayers filing a “profitable” declaration. Firms that pay monthly advance payments on actually received profits use a different coding: 35, 36, 37, etc.
Such encryption of the tax period of the “profitable” declaration is provided for in Appendix 1 to the procedure for filling out the declaration, approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@.
Read about the deadlines for submitting a profit declaration in the article. “What are the deadlines for filing income tax returns?” .
How to correctly fill out an income tax return, read the articles:
- “What is the procedure for filling out an income tax return (example)”;
- “How to fill out the income tax return for the year?” .
Tax period code in the payment slip: field 107
The tax period code is indicated not only in declarations, but also in payment orders for transferring tax payments to the budget. Field 107 is intended for this.
Unlike the 2-digit codes indicating the tax period in declarations, the “payment” code for the tax period consists of 10 characters. Its composition:
- the first 2 characters indicate the frequency of tax payment in accordance with tax legislation (MS - month, CV - quarter, etc.);
- the next 2 characters are the number of the month (for monthly payments from 01 to 12), quarter (for quarterly payments from 01 to 04), half-year (for semi-annual payments 01 or 02);
- in 7-10 digits - indication of the year for which the tax is paid.
For example, in field 107, the tax period may look like this: “Q4.04.2018” - this means payment of tax for the 4th quarter of 2018.
Following on from the previous question, I would like to know if we purchase air and railway tickets for non-cash payments and receive them in electronic form (air tickets) and, accordingly, an invoice for them, and in the invoice the supplier reflects only its fees and VAT on them, but VAT for the flight does not reflect and we reflect VAT on the basis of an electronic or railway ticket, does it also apply to strict reporting forms? When reflecting these transactions in the purchase book, what code should be entered? 23?
Based on the route/receipt, you can claim a VAT deduction. Operation code – 23.
paragraph 18. According to this norm For travel expenses, the company accepts VAT as a deduction based on the BSO.
For the purpose of deducting VAT on electronic tickets, the presence of an itinerary/receipt (control coupon of an electronic travel document, receipt of an electronic multi-purpose document), drawn up on an approved strict reporting form (with an allocated tax amount), is mandatory (clause and article 172 of the Tax Code of the Russian Federation).
Thus, the form in in this case is just the itinerary/receipt for the electronic passenger ticket, in which the VAT amount is indicated as a separate line.
When registering a purchase book, according to the additional list recommended by the letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD-4-3/794, regarding the purchase of services issued on strict reporting forms in the cases provided for in paragraph 7 of Article 171 of the Tax Code of the Russian Federation, code 23 applies.
The rationale for this position is given below in the materials of the Glavbukh and VIP System - version.
1.Article:Ready-made solutions for tasks on VAT, income tax, loans, personal income tax, vacation pay, cash registers, state duty accounting
VAT on the cost of tickets purchased through an agent can be deducted based on the itinerary/receipt
Victoria Polevikova asks: Ch. accountant (Moscow)
Our company purchases electronic air tickets for employee business trips by bank transfer from an agent. The intermediary company only invoiced us for the fee for their services. And for the cost of the ticket with the allocated VAT amount, we received only an itinerary/receipt. Can we claim input tax as a deduction based on this document?*
Olga Duminskaya answers, State Civil Service Advisor Russian Federation 2nd class
Yes, in your situation, only on the basis of the route/receipt you can claim a VAT deduction. It is this document that you need to register in the purchase book, if, of course, all the conditions for deductions specified in the articles and the Tax Code of the Russian Federation are met.*
Features for VAT deductions for travel expenses enshrined in paragraph 18 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. According to this standard for travel expenses, the company accepts VAT for deduction on the basis of strict reporting forms.
Such a form in this case is precisely the route/receipt for the electronic passenger ticket, in which the VAT amount is indicated as a separate line.* This is established in paragraph 2 of Order No. 134 of the Ministry of Transport of Russia dated November 8, 2006. That is, you can take the tax as a deduction indicated in the itinerary/receipt. This was confirmed by officials from the Russian Ministry of Finance in a letter dated January 10, 2013 No. 03-07-11/01.
Please note: even if the agent issues you an invoice for the cost of the ticket, you do not need to record it in the purchase book. This is not provided for in the rules. But record the invoice for the amount of remuneration to the intermediary in the purchase book.
2. Article:How to register tickets and other primary travel items in the purchase book
On travel documents, you can claim VAT deductions without invoices. This raised a lot of questions. General rules when registering documents such. Firstly, the basis for the deduction is not invoices, but strict reporting forms - tickets, bills, etc. (Clause 7 of Article 168 of the Tax Code of the Russian Federation). Secondly, the deduction must be declared in the period in which the employee reported on the business trip, even if he submitted the documents at the wrong time. Thirdly, when registering these securities in the purchase book, you must fill out column 7 “Number and date of the document confirming the payment of tax.” Fourthly, the code for deductions for these operations is 23. * It must be written in column 2.
In the columns of the purchase book, you must write down the details of the seller: name, tax identification number and checkpoint.*
Companies often purchase tickets through an intermediary. But in this case, in the book, it is necessary to write not the intermediary, but the carrier itself as the seller.* After all, the company registers the travel document.
NEWSPAPER “ACCOUNTING. TAXES. LAW", No. 15, APRIL 2015
3. LETTER OF THE FTS OF RUSSIA DATED 01/22/2015 No. GD-4-3/794
"Application. Codes of types of transactions for value added tax, necessary for maintaining a journal of received and issued invoices, a purchase book and a sales book
Sincerely,
Maria Zhukova, expert of the Glavbukh System.
Answer approved by Elena Rakova,
leading expert of the Glavbukh System.