The amount of the fine for failure to file a VAT return in 2021

The role of value added tax in the Russian Federation

Value added tax is an indirect tax of federal significance and plays a significant role in the formation of the budget of the Russian Federation. The value added tax is regulated by Chapter 21 Part 2 of the Tax Code of the Russian Federation.

The role of VAT in the state is quite high. Currently, the entire tax amount goes to the Federal Budget, which makes it possible to solve such important government tasks as:

• repayment of public debt;
• increasing pension and social benefits to citizens of the Russian Federation;
• implementation of a number of federal social programs, etc.

General provisions

Filing tax reports is the main responsibility of every taxpayer. In addition to the fact that officials have developed and approved individual forms for each fiscal obligation, each type of reporting has its own deadline.

If a company or entrepreneur delays a report, for example, forgets to send it to the Federal Tax Service, then he will be fined for failure to submit a declaration. Note that the deadlines for most fiscal obligations are approved in the Tax Code of the Russian Federation. However, exceptional rules apply for regional and local taxes. Thus, the authorities of a subject or municipal entity have the right to regulate individual deadlines for the provision of fiscal reporting, which will be valid only in the territory of a given region or municipal entity. For example, corporate property tax, transport or land tax.

Let us remind you that each tax, fee or other payment has its own forms and reporting forms, as well as deadlines by which information must be provided to the Federal Tax Service. If this is not done, the taxpayer will be punished - a fine will be issued for failure to submit a declaration or calculation. The reason for failure does not matter; punishment can be avoided only in exceptional cases.

Tax period for VAT

The tax period for paying VAT is a quarter (Article 163 of the Tax Code of the Russian Federation). The declaration must be submitted to the tax authorities within the following deadlines:

Payment of VAT is made in equal installments until the 25th day of each month of the next quarter (Article 174 of the Tax Code of the Russian Federation):

Accounting policy

If, during an inspection, inspectors discover that the company does not have an accounting policy, this threatens serious financial losses for the company.

Firstly, they can recalculate taxes using the most unfavorable method for the company. As a result, the company will have to pay additional tax along with fines and penalties - this is Article 120 of the Tax Code of the Russian Federation “Gross violation of income and expenses and objects of taxation. Here are the options:

• 10,000 rub. – for a gross violation of the rules for accounting for income and expenses during one tax period (clause 1 of Article 120 of the Tax Code of the Russian Federation);
• 30,000 rub. — for gross violation of the rules for accounting for income and expenses during several tax periods (clause 2 of article 120 of the Tax Code of the Russian Federation);
• 20% of the unpaid tax amount, but not less than 40,000 rubles - for understating the tax base in case of gross violation of the rules for accounting for income and expenses (clause 3 of Article 120 of the Tax Code of the Russian Federation).

Other consequences are also possible for failure to present accounting policies:

• for a company – a fine of 200 rubles (clause 1 of Article 126 of the Tax Code of the Russian Federation);
• administrative fine for the director - from 300 to 500 rubles (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

When is a zero VAT return due?

In accordance with paragraph 2 of Art. 80 of the Tax Code of the Russian Federation, a person recognized as a taxpayer for one or more taxes:

• not carrying out operations that result in the movement of funds in its bank accounts (at the organization’s cash desk);
• who does not have objects of taxation for these taxes, submits a single (simplified) tax return for these taxes.

Example:

IP Sibirtsev S.S. in the 1st quarter of 2021 did not conduct and does not plan to conduct its activities. Thus, there is no object of taxation, there is no movement of funds either in accounts or in cash, as a result of which VAT is not calculated and paid.

The form of a single (simplified) tax return and the procedure for filling it out were approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n “On approval of the form of a single (simplified) tax return and the procedure for filling it out.”

A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, calendar year:

How to avoid penalties?

To protect yourself from financial risks, the taxpayer needs to monitor the deadlines for submitting reports and the formats for submitting them to the Federal Tax Service.

In the first case, you can maintain a special payment calendar, with the help of which you will control the timing of tax transfers, as well as the size of the required amounts of money.

In the second case, it is advisable to use modern accounting programs that will be updated in a timely manner in accordance with legal requirements. In such a situation, 1C company software is suitable, which allows you to automatically solve the problem of updating reporting documentation formats.

Still have questions? Order a free consultation with our specialists!

When is a simplified VAT return due?

The form of a single (simplified) tax return and the procedure for filling it out were approved by order of the Ministry of Finance of the Russian Federation dated July 10, 2007 No. 62n “On approval of the form of a single (simplified) tax return and the procedure for filling it out.”

A single (simplified) tax return is submitted to the tax authority at the location of the organization or place of residence of the individual no later than the 20th day of the month following the expired quarter, half-year, 9 months, calendar year:

The declaration must be submitted:

• on paper;
• electronic.

The declaration may be submitted by the taxpayer to the tax authority:

• personally;
• through a representative;
• sent in the form of a postal item with a list of attachments;
• transmitted via telecommunication channels.

When submitting a declaration in the established form (established format), at the request of the taxpayer, the tax authority puts on the copy of the declaration an acceptance mark and the date of its receipt when receiving the declaration on paper, or transfers to the taxpayer a receipt of acceptance in electronic form when receiving the declaration via telecommunication channels.

When sending a declaration by mail, the day of its submission is considered to be the date of sending the postal item with a description of the attachment. When transmitting a declaration via telecommunication channels, the day of its submission is considered the date of its dispatch.

Form SZV-STAZH

For delaying the SZV-STAZH form, the fine can be very significant - 500 rubles for each insured individual and the same amount for errors in the report (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ).

Company officials will be fined 300 - 500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

To avoid a fine for an error, clarify the report within 5 working days from the date when the Pension Fund sends the protocol.

Read in the berator “Practical Encyclopedia of an Accountant”

Deadline for submitting a report on the SZV-STAZH form to the Pension Fund of Russia

The amount of the fine for failure to file a VAT return in 2021

In accordance with Art. 119 of the Tax Code of the Russian Federation, failure to submit a tax declaration to the tax authority at the place of registration within the deadline established by the legislation on taxes and fees entails the collection of a fine in the amount of 5 percent of the amount of tax not paid within the period established by the legislation on taxes and fees , subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles .

The formula for calculating the fine is as follows:

Fine = (VAT * 5/100) * Month

Month – full or partial month from the day established for submitting a tax return

Example:

LLC "ABV" did not submit a VAT return within the prescribed period.

The VAT amount is 18,160 rubles.

5 months have passed since the date of provision.

Fine = (18160*5/100)*5=4540 rubles

The fine cannot exceed 5,448 rubles (30%)

In order to avoid a fine, it is necessary to provide an updated VAT return as quickly as possible (Article 81 of the Tax Code of the Russian Federation):

How to pay the fine?

The taxpayer may pay the fine upon notification sent by the tax office. He can also calculate and pay the fine himself. To do this you need:

• generate and submit reports;
• pay tax;
• determine the amount of the fine;
• pay a fine according to the details of the Federal Tax Service for a specific KBK for fines for this tax;
• carry out a reconciliation with the Federal Tax Service.

Important! The Federal Tax Service can hold a taxpayer accountable only within 3 years from the date of violation of reporting rules. This period does not depend on the tax system, specific tax or type of declaration.

The Federal Tax Service may reduce the fine if there are any mitigating circumstances. The taxpayer should submit an application indicating that tax reporting was not submitted on time for valid reasons. Supporting documents must be attached to the application.

Arguments as mitigating circumstances may include the following:

• the tax is transferred on time without delay;
• a reporting violation was committed for the first time;
• the taxpayer has no debts on other taxes;

If the tax office refuses to reduce the fine, the company may go to court to challenge this decision. When considering the case, it is necessary to submit supporting documents that will confirm the plaintiff’s stated claim.

Questions and answers

1. We have not submitted our VAT return, and more than 7 months have passed. What fine will we already have to pay?

Answer: the amount of the fine depends on the amount of VAT indicated in the declaration. It is worth remembering that a fine in the amount of 5 percent of the tax amount not paid within the deadline established by the legislation on taxes and fees , subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles

We have discovered an error in your tax return and are willing to correct it to avoid a penalty. How can I do that?

Answer: In accordance with Art. 81 of the Tax Code of the Russian Federation, a taxpayer is exempt from liability if an updated tax return was submitted before the moment when the taxpayer learned that the tax authority had discovered the fact of non-reflection or incomplete reflection of information in the tax return, as well as errors leading to an understatement of the amount of tax payable, or the appointment of a visiting tax audit.

Results

For late submission of the declaration, there is a fine, the amount of which depends on the number of months of delay and the amount of tax due. Judicial practice on the issue of imposing a fine for late submission of a zero declaration is ambiguous, and officials believe that the absence of the amount of tax payable and the absence of arrears is not grounds for exemption from liability.

See also the material “Amounts of fines for failure to submit tax reports.”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Extenuating circumstances for taxpayers

The presence of such circumstances allows the amount of the accrued fine to be reduced by at least two times.

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This is important to know: Activities not subject to VAT

Clause 1 of Article 112 of the Tax Code provides for the following cases related to:

• committing an offense due to difficult family or personal circumstances;
• committing an offense under the influence of threat or coercion, as well as due to material or official bondage;
• the difficult financial situation of an individual who is subject to a fine for a tax offense;
• other circumstances that the court or tax service may recognize as mitigating.

The court hearing during the tax negligence proceedings will consider all the circumstances that the tax inspectorate has already studied for pre-trial appeal. The taxpayer in court must make statements about all existing mitigating circumstances, regardless of whether they were taken into account by the tax authority when imposing a fine or not. The court may also reduce the fine again.

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