Based on the new edition of clause 6 of Art. 88 of the Tax Code of the Russian Federation, from July 1, 2021, during a desk audit, an organization or individual entrepreneur has the right, as an explanation, to submit to the tax office in electronic form a register of supporting documents. In this regard, Order No. ED-7-15/513 of the Federal Tax Service of Russia dated May 24, 2021 approved the forms of registers of documents confirming the right to tax benefits for VAT and property tax.
What was approved
According to the law, in a camera room, inspectors have the right to demand that the taxpayer provide, within 5 days , the necessary explanations about the transactions (property) for which tax benefits have been applied, and/or request from them documents confirming their right to such benefits.
From July 1, 2021, explanations can be replaced by an electronic register of supporting documents (Law No. 374-FZ dated November 23, 2020). This right applies to tax returns and calculations for VAT and corporate property tax submitted after July 1, 2021 .
The relevant forms, procedures for filling out and submitting, as well as electronic formats of registers were approved from July 30, 2021 by Order of the Federal Tax Service dated May 24, 2021 No. ED-7-15/513. Namely:
- two forms of registers - VAT benefits (KND 1155127) and property tax (KND 1155218);
- procedures for filling each;
- electronic formats for sending to the tax office;
- the procedure for submitting registers (it is common for VAT and property tax).
It will be easier to submit documents in response to a request
Now not only will companies be able to use the inventory when submitting documents to the tax authority, but the tax authorities themselves can similarly use the inventory. The set of details in it differs in these cases.
If the inventory accompanies a tax document, then it contains the identifier of the attached file and an information message about the document being sent: KND, number, date, number of files that make up the document, and their names.
As before, you can send xml documents and scanned images with the inventory to the Federal Tax Service. However, the maximum number of documents that can be sent has been increased from 99 to 9,999.
In the previous inventory, for all documents it was necessary to fill in their codes, which were strictly limited by format: in total, 14 codes could be presented, that is, types of xml documents. Now this is not required, there is no such field. This means that when new approved electronic document formats become available, businesses will be able to immediately begin using them. Previously, you had to wait for the list of codes in the inventory to be updated. Without this, the electronic document could not be submitted to the Federal Tax Service. For example, in the spring of 2021, the UPD format came into force, and its code appeared as part of the inventory only six months later.
The presentation of scan images has been simplified even further. The code, as before, must be filled in for each document. But if previously it was possible to specify codes only for 11 types of documents, now there will be a single code for any type of document - 9998. This means that now any document can be presented as a scan, without restrictions. Previously, in order to submit documents for which there were no codes in the inventory format, it was necessary to make paper copies and send them to the tax office in this form.
The set of details used to identify scanned documents has been significantly reduced. Now, in addition to the code, only the name of the document (or other identifying features) and the file name are required. Previously, for most types of documents, the date, number, transaction amount, tax amount, subject of the document and details of the person who prepared the document were also required.
According to another innovation, if a scan of a document is certified with an electronic signature (ES) of a notary, then the electronic signature file can be submitted along with the scan, and the name of the ES file can be indicated in the inventory.
And the last change: if previously in the inventory the taxpayer indicated only the code of the tax authority to which he sent the documents, now, along with the code, the name of the tax authority must be indicated.
The new inventory format will come into force in June and will simplify document flow between taxpayers and tax authorities. However, the problem of submitting electronic non-formalized documents remains. They still need to be submitted as certified paper copies.
Contents of registers on VAT and property tax benefits
Both registries have the same structure. This hat:
And the tabular part. For VAT benefits it is as follows:
And here is the table for property tax benefits:
Where does the VAT transaction type code appear?
The type of transaction distinguished in relation to the taxation of this operation with VAT is indicated in two types of documents drawn up in connection with this tax:
- in the declaration;
Note! The VAT declaration was updated by order of the Federal Tax Service dated March 26, 2021 No. ED-7-3/ [email protected] The form is used from the reporting campaign for the 3rd quarter of 2021.
You will find a line-by-line algorithm with examples of filling out all twelve sections of the report in ConsultantPlus. Trial access to the system can be obtained for free.
- accounting registers (purchase and sales books, invoice journals).
In both cases, a digital code is used for this, but the number of characters used is different:
- for sections of the declaration containing tax calculation data - 7 digits;
- for accounting registers, including when reflecting their data in the declaration - 2 digits.
The 7-digit transaction code in the VAT return is given in the sections:
- 2 (line 070);
- 3 (application no. 1, line code 020);
- 4 (lines 010, 060 and 090);
- 5 (line 030);
- 6 (lines 010, 070, 110);
- 7 (column 1).
It reflects, accordingly, the type of operation performed:
- tax agent (section 2);
- with fixed assets (Appendix No. 1 to Section 3);
- using a 0% rate (sections 4–6);
- without taxation (section 7).
In sections 8–11 of the declaration, consisting of data from accounting registers, the transaction code is taken from these registers and falls into the lines:
- 010 sections 8 (purchase book) and 9 (sales book), as well as appendix No. 1 to section 8 (additional sheets to the purchase book);
- 090 of Appendix No. 1 to Section 9 (additional sheets to the sales book);
- 020 sections 10 and 11 (logs of issued and received invoices).
In the registers themselves, columns of the main tables with numbers 2 (in books and additional sheets to them) and 3 (in invoice journals) are used to indicate codes.
How to fill out registers
VAT benefits
The tax and reporting period and transaction code are indicated as in the VAT return to which the register is sent. The code is taken from Appendix No. 1 to the order of the Federal Tax Service dated October 29, 2014 No. MMV-7-3/558.
Here's how to indicate the type of transaction for which a tax benefit is applied (column 2 of the register)
EXAMPLE 1
Column 1 of the VAT register reflects transaction code 1010245 “sale of services in the field of education.” Then column 2 may indicate the following types of transactions for which tax benefits are applied: basic education, additional education, advanced training, etc.
EXAMPLE 2
In column 1 of the VAT register, the transaction code is 1010211 “sale of medical services.” This means that in column 2 - services for compulsory health insurance, services for diagnosis, prevention and treatment, services for collecting blood from the population in outpatient and inpatient settings, emergency medical services provided to the population, services for the duty of medical personnel at the patient’s bedside, services pathological and anatomical, services provided to pregnant women, newborns, disabled people and drug addicts, etc.
In column 7 “Type of document” you must indicate an agreement, payment order, specification or other document confirming the right to VAT tax benefits.
Property tax benefits
The tax and reporting period, tax benefit code are indicated as in the declaration to which the register is sent.
When filling out column 2 of the register “Information about the real estate object in respect of which a tax benefit for corporate property tax has been declared,” 2 options are possible:
| SITUATION | SOLUTION |
| The tax base for a real estate property is calculated as the cadastral value | Indicate the cadastral number specified in the Unified State Register of Real Estate (USRN) |
| Tax base – average annual cost | Indicate one of the following:
|
A sample of filling out the register of documents confirming VAT benefits can be found in the Ready-made ConsultantPlus solution here.
Codes of information constituting tax secrets
So, the company itself decides which part of the tax secret to reveal. To do this, you need to draw up a consent to disclose data with code 2 on the first sheet of the form.
On the second sheet, the taxpayer needs to clarify each information that he wants to disclose. One category of information - one code.
Codes of information that constitute a tax secret:
- 0100 - information about an individual;
- 0200 - information about the organization;
- 0300 - information from accounting (financial) statements;
- 0400 - information about bank accounts and personal accounts, cash flows through bank accounts;
- 0500 - information obtained as a result of tax control;
- 0600 - information about the amount of tax (advance payment), fee, insurance premiums calculated by the organization;
- 0700 - information about the amount of tax (advance payment), fee, insurance premiums calculated for an individual entrepreneur;
- 0800 - information on the amount of tax (advance payment), fee, insurance premiums calculated for an individual who is not an individual entrepreneur;
- 0900 - information about the amount of tax to be reimbursed from the budget;
- 1000 - information about taxable objects;
- 1100 - information from tax returns (calculations);
- 1200 - information on the income of individuals;
- 1300 - information about insurance premiums;
- 1400 - other information.
The codes of information that constitute a secret are contained in the reference book as part of the Federal Tax Service order No. ММВ-7-17/ [email protected] The composition of the information that each category includes is indicated in detail here.
Thus, code 1100 means the disclosure of information contained in tax returns (calculations) that the company submitted to the Federal Tax Service at the end of each tax (reporting) period.
The codes are indicated in the cells of the second sheet one after another. If the taxpayer indicated, among others, information code 1400, below you need to clarify what information he wants to open.
It is worth remembering that not any information that a tax inspector or employees of other government agencies have at their disposal due to their official duties is a tax secret. Some of the information is publicly available and is even posted on official portals on the Internet.
In what situations can the Federal Tax Service request materials under Article 93.1 of the Tax Code of the Russian Federation?
Until April 1, 2020, the article in question allowed tax authorities to request documents from a company or individual entrepreneur in two cases:
- as part of tax audits of their counterparties (clause 1 of Article 93.1 of the Tax Code of the Russian Federation) - desk or field;
- outside the scope of inspections - if there is a motivated need to obtain information or documentation about a specific transaction (Clause 2 of Article 93.1 of the Tax Code of the Russian Federation).
Thus, inspectors could request documents and information materials on the activities of the taxpayer being inspected from the counterparty or from other persons who possess them when assigning additional control procedures during the consideration of tax audit materials. Outside the framework of tax audits, inspectors had the right to request documents (information) on a certain transaction from the parties to it or from other persons who possess them, only if there is really a justified need for this.
From 04/01/2020, the powers of controllers under Art. 93.1 of the Tax Code of the Russian Federation has been expanded: they have received the right to request documents and information as part of the procedure for collecting large tax arrears.
For information on how an on-site audit is carried out, read the material “Procedure for conducting an on-site tax audit (nuances)” .
It is noteworthy that initially it was only possible to request information outside of tax audits, but not documents. Thanks to this, we had the legal opportunity to respond to tax requirements in a slightly abbreviated version - after all, the concepts of “information” and “documents” are not defined by the legislator as equivalent, and this fact was recognized by many courts.
However, the law “On Amendments to Certain Legislative Acts of the Russian Federation...” dated June 28, 2014 No. 134-FZ changed the situation, and now clause 2 of Art. 93.1 of the Tax Code of the Russian Federation completely legally allows tax authorities to demand everything - both information information and documents. Ignoring the fulfillment of this obligation by the taxpayer may result in the collection of penalties for him, and liability arises under clause 2 of Art. 126 or under Art. 129.1 Tax Code of the Russian Federation.
ConsultantPlus experts explained whether tax authorities can request documents outside the framework of tax audits. Get trial access to the system and upgrade to the ready-made solution for free.
