home Audience 12 Section 7. Tax return for value added tax - VAT is not completed. Every operation has its place

Section 7. Tax return for value added tax - VAT is not completed. Every operation has its place

Section seven of the VAT return is intended to be completed by persons who are registered with the tax service for the following transactions:

carried out during the reporting period for the sale or purchase of goods and services from the list of non-taxable goods provided for in Art. 149 of the Code. Among them: medical services, production of vital aids for the disabled, care for the seriously ill, the elderly, minors, provision of funeral services, services in the cultural sphere, etc.
carried out in the reporting period, which the taxation object does not recognize (Article 146, paragraph 2 and Article 39, paragraph 3 of the Code), such as: transfer of housing objects of social and cultural significance, public services at the expense of the state budget, privatization, sale, etc. .
carried out during the reporting period for the sale or purchase of goods sold outside Russian territory (Articles 147, 148 of the Code). These are the provision of services to foreigners, transactions on foreign real estate, transactions carried out abroad, development of computer software, legal and accounting consultations.
and payment amounts () under the contract for subsequent deliveries over a period of more than six months after payment.

A package of necessary documentation to fill out the section – accounting for the reporting period.

At the top of the page of the seventh section of the declaration, you need to indicate the TIN and KPP, and write down the serial number of the page to be filled out.

To fill out the section page, a standard list of transaction codes approved in accordance with tax legislation is used. List of all possible transaction codes in section 7: 010200-1010204, 1010211, 1010221-1010222, 1010225-1010246, 1010248-1010253, 1010255-1010263, 1010266-1010279, 1010281-1010282, 1010284, 1010400, 1010408-1010411, 1010416, 1010421-1010499, 1010800, 1010815-1010817, 1010820-1010823, 1010827, 1011401-1011419, 1011422-1011430, 1011700, 1011703, 1 011705, 1011707, 1011709, 1011711-1011714, 1011800-1011803, 1011805-1011808

Step by step filling guide

Section 7 contains 4 columns that must be filled out in the correct sequence and from left to right.

A dash is placed in empty spaces.

Line 010 records the amount of payment (advance prepayment) under the contract on account of subsequent deliveries over a period of more than six months after payment is made.

Tax consequences if Section 7 is filled out incorrectly

Considering the fact that the information that the tax agent enters into this section does not in any way affect the amount of payment to the budget, there is no liability provided for incorrect completion.

The state takes care of companies engaged in various types of activities. Thus, the clauses present in the tax code allow small and large enterprises to sell products without taxation or at a reduced rate. These items include Section 7; it allows companies to receive significant support from the state in the form of non-taxation.

One of the largest taxes is VAT. There are a number of preferential processes that allow you to carry out transactions with reduced taxation. But the benefits provided do not always include a lack of reporting. All entrepreneurs are required to timely submit a declaration to the relevant authorities, even if they carry out operations exempt from VAT. For these types of operations, the declaration contains section 7 of the declaration.

Everyone and taxpayers are required to complete section 7 of the VAT return in the following cases:

Operations are carried out that are exempt from VAT.
The operations carried out do not relate to objects eligible for taxation.
Processes related to the sale of services and work, the place of sale of which does not have force in the country.
Payment for the cost of supplying goods - work, providing a number of services, the production period of which exceeds 6 months from the date of receipt of the payment amount.

Any good accountant knows how to fill out section 7 of the VAT return. But you need to start filling it out only if at least one of the operations listed above was carried out during the past quarter. If besides these there have been no other processes in recent months, then in addition to the seventh section it will be necessary to fill out the title page and 1 section.

List of transaction codes for section 7 of the VAT declaration

All types of operations have their own codes; you can determine the one you need in.

All indicators in the section are filled in from left to right. If empty columns remain during filling, a dash should be placed in them. To confirm that the section has been filled out correctly, the entrepreneur signs and dates it in the indicated place.

Do you need invoices?

Almost all taxpayers conducting transactions not subject to VAT know that they do not have to deal with issuing invoices. So why does Section 7 VAT exist in this case? It is filled in with invoices received as a result of transactions carried out, on which no tax is charged. The VAT return must include information from the sales book and accounting register.

Therefore, if the ongoing financial tax-free transaction is reflected in a separate accounting sub-account in sales that are not eligible for taxation, then the required amount to enter it in column 2 of section 7 is taken from the credit of the sub-account.

The law does not prohibit entrepreneurs from filling out invoices. But it is worth knowing that all invoices must go through the procedure of recording in the sales book. Such actions are not considered a violation.

Watch an interesting video about the nuances of filling out this section:

Nuances in filling out the section

For all codes in the section, certain lines are highlighted. Many taxpayers make a mistake when filling out the form, using the same code in several lines, reflecting the type of transactions being carried out. In fact, the transaction code in the VAT return in section 7 to columns 1–4 should be indicated in only one line - opposite the entire amount that relates to transactions with the same code. It is worth knowing that this code can only be used for implementation, but not for purchase.

If a company sells a tax-free product or purchased from a counterparty that has , the cost of the product must be entered in column 3.

What not to include on your tax return

There is no need to enter the approximate price of the property accepted free of charge and the amount of loans issued.

Although it is worth noting that although the loan amount is not a taxable transaction, the interest accrued on it is considered a kind of payment for the services provided by the company. Therefore, this type of operation must be recorded in the document.

In section 7, only accrued interest is displayed. They must be calculated every month for the amount of the loan remaining on the last calendar day of the outgoing month.

Section 7 of the VAT return is completed if at least one tax-free transaction was carried out during the quarter; otherwise, it can be left blank.

How to fill out section 7 of the VAT return

Message Irina» 18 Feb 2016, 19:09

Section 7 of the VAT tax return must be completed if the taxpayer had a sale or purchase during the reporting period that was not subject to value added tax.

In section 7 it is necessary to enter data on invoices for transactions not subject to VAT. After all, in accordance with tax legislation, data can be entered into the declaration not only from sales books, but also from accounting registers.

Data must be entered if:
1) during the reporting period, transactions were carried out that were exempt from taxation by virtue of Article 149 of the Tax Code of the Russian Federation;
2) during the reporting period, transactions were carried out that, by virtue of paragraph 2 of Article 146 and paragraph 3 of Article 39 of the Tax Code of the Russian Federation, are not recognized as objects of taxation;
3) during the reporting period, transactions were carried out for the sale of goods, works or services, the place of which was not the territory of Russia (Articles 147 and 148 of the Tax Code of the Russian Federation);
4) in the reporting period, the amount of payment or advance payment under the contract was received against future deliveries of goods or services, provided that the delivery itself will be made later than 6 months after receipt of the money, due to the long production cycle (Article 167 of the Tax Code RF).

All taxpayers who have transactions exempt from VAT know that, by virtue of Article 149 of the Tax Code of the Russian Federation, there is no need to issue invoices for them.

If an organization reflects tax-free sales transactions in its accounting in a separate subaccount “Sales not subject to VAT” to account 90 “Sales”, then it is from the credit of this subaccount that sales amounts must be taken to fill out column 2 of line 010 of section 7 VAT declarations.
If you want to issue invoices for such transactions, then the law does not prohibit this.
In this case, invoices are subject to mandatory registration in the sales book, and the data for section 7 can be taken from there.
This is not a violation, and the Federal Tax Service will not punish for such actions.

As for the display in section 7 of the VAT return of advances received from buyers, they can be conditionally divided into two types: for transactions subject to VAT with a deferment of execution for six months, and for transactions not subject to tax.
So, if in relation to the former it is clear that they must be reflected in the declaration, then the latter do not need to be included in section 7.
The specificity of section 7 of the VAT tax return is such that each individual transaction code has its own line.
You can find all the necessary transaction codes in Appendix No. 1 to the order of the Federal Tax Service approving the reporting form.
Correctly indicate in one line all amounts (columns 2, 3, 4) that have the same transaction code. The transaction code must be determined only by sale, and not by acquisition.
If an organization, when selling goods or services exempt from VAT, used goods or services purchased from counterparties using the simplified tax system or also exempt from taxation, it must display the cost of such services in column 3 of line 010.

The amounts of loans issued and the value of property received free of charge from the founders do not need to be included in section 7.
Interest on a loan is a payment for the service provided.
Such an operation is exempt from VAT by virtue of paragraph 3 of Article 149 of the Tax Code of the Russian Federation, and therefore must be reflected in the seventh section.
The interest received on the loan will be displayed in the declaration as follows:
in column 1 of line 010 - operation code: 1010292;
in column 2 - the amount of interest accrued for the reporting quarter.
In section 7 of the VAT return, only accrued interest on the loan needs to be reflected.

As a general rule, interest must be calculated monthly on the loan balance as of the last day of the month.
It is an error to report interest received on your tax return. (Article 271 of the Tax Code of the Russian Federation and clause 10.1 of Article 16 of PBU 9/99).
If an organization conducts activities related to transactions exempt from VAT, for example, issues loans to the population and organizations, then its entire turnover for the reporting quarter will be reflected in section 7.
Provided that she did not carry out transactions subject to VAT.

Section 7 of the VAT return

This is a completely normal standard situation that does not raise questions from the tax authorities.
However, it must be remembered that such an organization does not have the right to receive a VAT deduction.
If an organization always records transactions that are not subject to VAT or exempt from it, but in the current reporting quarter it turns out that there are no such transactions, then it can completely safely not fill out section 7 of the tax return.

"Transactions not subject to taxation (exempt

from taxation); operations not recognized by the object

taxation; operations for the sale of goods (works,

services), the place of sale of which is not recognized as the territory

Russian Federation; as well as the amount of payment, partial

payment on account of upcoming deliveries of goods (fulfillment

works, provision of services), duration of production

the manufacturing cycle of which is over

six months"

44.1. When filling out section 7 of the declaration, it is necessary to reflect the taxpayer’s (tax agent) INN and KPP; page serial number.

44.2. Column 1 on line 010 reflects transaction codes in accordance with Appendix No. 1 to this Procedure.

Tax return for value added tax - VAT

When reflecting in column 1 on line 010 transactions that are not subject to taxation (exempt from taxation), under the corresponding transaction codes, the taxpayer fills in the indicators in columns 2, 3 and 4 on line 010.

When reflecting in column 1 on line 010 transactions that are not recognized as an object of taxation, as well as transactions for the sale of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation, the taxpayer fills in the indicators in column 2 on line 010 under the corresponding transaction codes. In this case, the indicators in columns 3 and 4 on line 010 are not filled in (a dash is placed in these columns).

44.3. In column 2, line 010, for each code of a transaction not subject to taxation and a transaction not recognized as an object of taxation, as well as transactions for the sale of goods (works, services), the place of sale of which is not recognized as the territory of the Russian Federation, the following are reflected:

— the cost of goods (work, services) that are not recognized as an object of taxation in accordance with paragraph 2 of Article 146 of the Code;

— the cost of goods (work, services), the place of sale of which is not recognized as the territory of the Russian Federation in accordance with Articles 147, 148 of the Code;

— the cost of goods (work, services) sold (transferred) that are not subject to taxation (exempt from taxation) in accordance with Article 149 of the Code, taking into account paragraph 2 of Article 156 of the Code.

44.4. In column 3, line 010, for each transaction code that is not subject to taxation, the cost of purchased goods (work, services) that are not taxable is reflected, namely:

- the cost of purchased goods (works, services), sales transactions of which are not subject to taxation in accordance with Article 149 of the Code;

— the cost of goods (work, services) purchased from taxpayers applying for an exemption from the taxpayer’s obligations to pay tax in accordance with Article 145 of the Code;

- the cost of goods (work, services) purchased from persons who are not tax payers.

44.5. Column 4 on line 010 for each transaction code that is not subject to taxation shall reflect the amounts of tax presented upon the acquisition of goods (work, services) or paid upon the importation of goods into the customs territory of the Russian Federation, which are not subject to deduction in accordance with paragraphs 2 and 5 of Article 170 of the Code.

44.6. Line 020 reflects the amount of payment received, partial payment for upcoming deliveries of goods (performance of work, provision of services), the duration of the production cycle of which is more than six months, according to the list determined by the Government of the Russian Federation.

44.7. In accordance with paragraph 13 of Article 167 of the Code, upon receipt of payment or partial payment by the taxpayer - manufacturer of goods (work, services), a contract with the buyer (a copy of the contract certified by the signature of the manager and chief accountant), as well as a document confirming duration of the production cycle of goods (works, services) indicating their name, production time, name of the manufacturing organization, issued to the specified taxpayer-manufacturer by the federal executive body exercising the functions of developing state policy and legal regulation in the field of industrial, military-industrial and fuel and energy complexes, signed by an authorized person and certified by the seal of this body.

Section 7 of the VAT return

Tax officials noted that the reporting periods in which it is necessary to fill out and submit Appendix D7 are determined by the forms of tables 1, 2, 3, namely:

Table 1: 1) line 1: calculation of the share of the use of goods/services and non-current assets in taxable transactions is carried out once based on the results of the previous reporting year in line 1 of Table 1 of Appendix D7 and is submitted once with the declaration for January (Q1).

A certain percentage applies during the current calendar year; 2) line 2: the calculation of the share of the use of goods/services and non-current assets in taxable transactions is carried out once based on the results of the reporting period in which tax-free transactions are declared for the first time.

Appendix D7 with completed Table 1 (line 2) is submitted once during the current year along with the declaration of the reporting period in which tax-free transactions were declared for the first time.

Lines 3.1–3.3 are filled in when recalculating based on the results of one, two and three calendar years, respectively, following the year in which non-current assets began to be used (were put into operation); is calculated in the declaration for December (IV quarter) (in the case of deregistration - in the declaration of the last tax period when such deregistration occurred).

Table 1 with completed lines 3.1–3.3 of Appendix D7 is presented together with the declaration for December (IV quarter) (in the case of deregistration - together with the declaration for the last tax period when such deregistration occurred).

Table 2. Filled out based on the results of the current calendar year. The application with completed Table 2 is submitted together with the declaration for the last tax period of the year (in the case of deregistration of the taxpayer - together with the declaration for the last tax period when the deregistration occurred).

Table 3. Filled in when recalculating the share of use of non-current assets in taxable transactions based on the results of one, two and three calendar years following the year in which they began to be used (were put into operation).

An appendix with completed Table 3 is submitted together with the declaration for December (IV quarter) or together with the declaration of the tax period in which the taxpayer was excluded from the register of VAT payers (the last tax period).

In addition, taxpayers using the cash method of determining tax liabilities and tax credits in accordance with clause 187.10 of the Tax Code of Ukraine, fill out Table 4 of Appendix D7.

The calculation is submitted monthly.

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VAT return: which codes to use in section 7

The procedure for filling out a VAT tax return (Approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n) stipulates that transactions that are not subject to taxation (exempt from taxation) are subject to reflection in section. 7 of the VAT tax return (hereinafter referred to as the declaration). At the same time, in column 1 on line 010 of section. 7 reflects transaction codes in accordance with the list of codes established in Appendix 1 to the Procedure for filling out a tax return.

However, Sec. I "Transactions not recognized as an object of taxation" and section. II “Transactions not subject to taxation (exempt from taxation)” of this list does not contain transactions that have been added to Art. since January 1, 2012. Art. 146 and 149 of the Tax Code of the Russian Federation.
In this regard, the Federal Tax Service issued a Letter dated 06/04/2012 N ED-4-3/9126@ (Brought to lower tax authorities. Agreed with the Ministry of Finance (Letter dated 05/16/2012 N 03-07-15/48)), explaining under what codes, taxpayers have the right to reflect these transactions in section. 7 of the tax return before making appropriate changes to Appendix 1 to the Procedure for filling it out.

Let us recall that from January 1, 2012, several Federal Laws (Federal Laws dated July 1, 2011 N 170-FZ, dated November 21, 2011 N 328-FZ, dated November 28, 2011 N 336-FZ and N 338-FZ) additions have been made in ch.

21 of the Tax Code of the Russian Federation, thanks to which transactions not recognized as subject to VAT, provided for in Art. 146 of the Tax Code of the Russian Federation, and transactions not subject to taxation(exempt from taxation) provided for in Art. 149 of the Tax Code of the Russian Federation, were replenished with new operations:
— provision of services for granting the right of passage of vehicles on toll public roads of federal significance (toll sections of such highways), carried out in accordance with the trust management agreement for highways, the founder of which is the Russian Federation, with the exception of services for which the fee for the provision remains at the disposal of the concessionaire in accordance with the concession agreement (clause 4.2, clause 2, article 146 of the Tax Code of the Russian Federation);
- transfer of real estate in the event of dissolution of the endowment capital of a non-profit organization, cancellation of a donation, or in another case, if the return of such property transferred to replenish the endowment capital of a non-profit organization is provided for by the donation agreement and (or) Federal Law of December 30, 2006 N 275-FZ " On the procedure for the formation and use of endowment capital of non-profit organizations." The norm of this subparagraph is applied when such property is transferred by a non-profit organization - the owner of endowment capital to the donor, his heirs (legal successors) or another non-profit organization in accordance with Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations" ( clause 8.1 clause 2 of article 146 of the Tax Code of the Russian Federation);
— implementation of accreditation services for technical inspection operators, which are provided in accordance with the legislation in the field of technical inspection of vehicles by a professional association of insurers created in accordance with the Federal Law of April 25, 2002 N 40-FZ “On compulsory insurance of civil liability of vehicle owners”, and for which an accreditation fee is charged (clause 17.1 p.

Filling out section 7 of the VAT return

2 tbsp. 149 of the Tax Code of the Russian Federation);
— sales of technical inspection services provided by technical inspection operators in accordance with the legislation in the field of technical inspection of vehicles (clause 17.2, clause 2, article 149 of the Tax Code of the Russian Federation);
— services of participants in an investment partnership agreement - managing partners in conducting the common affairs of the partners (clause 33, clause 3, article 149 of the Tax Code of the Russian Federation);
- transfer of property rights in the form of a contribution under an investment partnership agreement, as well as transfer of property rights to a participant in an investment partnership agreement in the event of the separation of his share from the property that is in common ownership of the participants in the specified agreement, or the division of such property - within the amount of the paid contribution of this participant ( clause 34, clause 3, article 149 of the Tax Code of the Russian Federation).

So, according to Letter N ED-4-3/9126@, taxpayers reflect the above transactions in section. 7 VAT returns under the following codes:
— 1010810 — pp. 4.2 clause 2 art. 146 Tax Code of the Russian Federation;
— 1010817 — pp. 8.1 clause 2 art. 146 Tax Code of the Russian Federation;
— 1010202 — pp. 17.1 clause 2 art. 149 Tax Code of the Russian Federation;
— 1010203 — pp. 17.2 clause 2 art. 149 Tax Code of the Russian Federation;
— 1010222 — pp. 33 clause 3 art. 149 Tax Code of the Russian Federation;
— 1010225 — pp. 34 clause 3 art. 149 of the Tax Code of the Russian Federation.
In the Letter, the Federal Tax Service draws attention to the fact that it will not be a violation for taxpayers to use codes 1010800 and 1010200 until the official establishment, respectively, of codes 1010810, 1010817, 1010202, 1010203, 1010222 and 1010225 for these transactions.
In addition to the amendments made, the above Federal Laws were changes made to current tax regulations.
From January 1, 2012, due to the amended version of paragraphs. 8 paragraph 2 art. 146 of the Tax Code of the Russian Federation does not recognize the transfer of funds or real estate for the formation or replenishment of the endowment capital of NPOs in the manner established by Federal Law of December 30, 2006 N 275-FZ “On the procedure for the formation and use of the endowment capital of non-profit organizations” as an object of VAT taxation. That is, from this date, not only the transfer of funds to form the target capital of an NPO, but also the transfer of real estate to replenish capital is not subject to VAT.
Changes made to paragraphs. 20 clause 2 art. 149 of the Tax Code of the Russian Federation, allowed taxpayers to use the VAT tax benefit when providing services in the field of culture and art, regardless of their organizational and legal form. Legislators extended the actions of the amended norm to legal relations starting from the fourth quarter of 2011.
And finally, changes to paragraphs. 23 clause 2 art. 149 of the Tax Code of the Russian Federation, according to which, from January 1, 2012, work (services, including repair services) for servicing mixed (river-sea) vessels during stay in ports and services for the classification and inspection of vessels are not subject to VAT.
To reflect these operations in Sect. 7 of the declaration, the codes provided for in Appendix 1 to the Procedure are applied, namely:
— 1010808 — pp. 8 paragraph 2 art. 146 Tax Code of the Russian Federation;
— 1010255 — pp. 20 clause 2 art. 149 Tax Code of the Russian Federation;
— 1010268 — pp. 23 clause 2 art. 149 of the Tax Code of the Russian Federation.

July 2012

Tax return, VAT exemption

In this consultation, we will talk about section 7 of the VAT return, the filling of which often raises many questions. We will also look at an example of when and how it is drawn up.

Appearance

The current value added tax declaration form in 2017 is fixed by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Please note that since March 12, 2017, this form has been in effect in an updated version thanks to the order of the Federal Tax Service dated December 20, 2016 No. ММВ-7-3/696.

Section 7 of VAT reporting that interests us occupies only one sheet in this form and looks like this:

At the same time, filling out Section 7 of the VAT declaration is not always done, but when necessary. More on this later.

When and who fills it out?

the payer of this tax;
tax agent for VAT.

These persons should take care of how to fill out Section 7 of the VAT return if they are dealing with:

With transactions that are not subject to VAT/exempt from tax.
Operations that the law does not recognize as subject to VAT.
Sales of goods/works/services, the location of which is not recognized by law as the territory of Russia.
Payment/partial payment on account of future deliveries of goods/performance of work/provision of services when the duration of the production cycle for their manufacture is from 6 months.

In other cases, there is no need to complete Section 7 of the VAT return.

Rules: how to fill out Section 7 of VAT reporting

The current procedure for filling out Section 7 of the VAT return is regulated by Section XII of Appendix No. 2 to Order No. ММВ-7-3/558 of the Federal Tax Service of Russia dated October 29, 2014.

First of all, the rules for filling out Section 7 of the VAT return require indicating the TIN and KPP of the payer (tax agent), as well as the serial number of this sheet.

For relevant transactions that have taken place, their codes in Section 7 of the VAT return are given in the first column. The values are taken from Appendix No. 1 to the procedure for filling out these reports. Note that there are quite a lot of VAT codes for Section 7.

For example, the transaction code for waste paper in Section 7 of VAT reporting has the value 1010230. It was introduced quite recently by order of the Federal Tax Service dated December 20, 2016 No. ММВ-7-3/696.

Depending on the type of transaction, there is a difference in how Section 7 is filled out in the VAT return (see table below).

the cost of goods/work/services that the law does not recognize as subject to taxation in accordance with clause 2 of Art. 146 Tax Code of the Russian Federation;
the cost of goods/works/services, the place of sale of which is not the Russian Federation according to Art. 147 and 148 of the Tax Code of the Russian Federation, as well as paragraphs 3 and 29 of the Protocol to the Treaty on the EAEU;
the cost of goods/work/services sold/transferred that are not subject to taxation (exempt) in accordance with Art. 149 and taking into account paragraph 2 of Art. 156 of the Tax Code of the Russian Federation.

As for column 3 of Section 7 of the VAT declaration, here for each non-taxable transaction code the cost of purchased goods is given:

transactions for the sale of which are not subject to VAT under Art. 149 Tax Code of the Russian Federation;
for payers who apply exemption from tax payment obligations in accordance with Art. 145 and 145.1 of the Tax Code of the Russian Federation;
for persons who do not pay VAT.

In the 4th column, for each non-taxable transaction code, the VAT amounts are given:

presented;
paid when importing goods into Russia, which are not subject to deduction in accordance with clauses 2 and 5 of Art. 170 Tax Code of the Russian Federation.

And when filling out line 010, you must be guided by the Decree of the Government of the Russian Federation dated July 28, 2006 No. 468, which establishes the List of goods/works/services, the duration of the production cycle of which is from 6 months. Please note that the manufacturer of such goods, along with the declaration, must submit to the Federal Tax Service (Clause 13, Article 167 of the Tax Code of the Russian Federation):

contract with the buyer;
a document confirming the duration of the production cycle.

Example of filling out Section 7 of VAT reporting

Let’s assume that Guru LLC purchased a package of securities for 2.5 million rubles in the second quarter of 2017. At the end of this quarter, the company sold these securities for 3 million rubles.

For our example of filling out Section 7 of the VAT return, it is important that such transactions must go under code 1010243.

The share of Guru LLC's expenses on tax-free transactions did not exceed 5 percent, so the company deducted all VAT on general business expenses. A sample of filling out Section 7 of the VAT return in this situation is shown below:

There are sections in the VAT return that not all payers are required to fill out. Section 7 of the VAT return is one of them. The obligation to fill it out falls only on those legal entities that, during the reporting period, carry out transactions that are not subject to this tax. For more information on how to fill out this section, read this article.

The obligation to fill out section 7 of the VAT return falls on those payers who performed the following preferential transactions during the reporting period:

Which are not subject to VAT;
Which are not subject to VAT in accordance with the norms of current legislation;
Foreign operations – products are sold outside of Russia;
Advance payments for products that have a production cycle of more than six months.

Codes for the seventh section

When filling out section 7 of the VAT return, special ones are used. codes. Their purpose is to indicate the type of operation performed. The codes valid in 2017 are:

1010806 – sale of land plots;
1010204 – sale of honey. goods;
1010235 – passenger transportation;
1010239 – letting of residential premises for temporary use;
1010291 – services of lawyers;
1010292 – issuance of credits and loans;
1010258 – assignment of rights of claim;
1010401 – sale of products under customs regime;
1011703 – temporary use by the state. and municipal property objects;
1011802 – real estate for own use.

Procedure for filling out the seventh section

The current procedure for filling out section 7 of the VAT return is established at the legislative level, in the second appendix to the tax service order No. ММВ-7-3/558.

The first column of the section reflects the codes of the transactions performed.

Depending on the type of operation, the further procedure for filling out this section will depend:

The second column displays the following information:

The price of products that are not recognized as subject to VAT;
Price of products sold outside of Russia;
The price of products sold that are exempt from VAT.

Column 3 of Section 7 of the VAT declaration for each transaction code not subject to VAT reflects the cost of the purchased products:

Sales transactions for which are not subject to VAT;
For payers exempt from VAT;
For persons who are VAT defaulters.

Column 4 indicates the amount of VAT for each transaction code:

Presented;
Paid when importing products into Russia.

Nuances when filling out the seventh section

There are some nuances that should be taken into account when filling out section 7 of the VAT return.

So, for all the codes that are present in the section, certain lines are provided. Some payers make a mistake when filling out this section, putting the same code in several lines at once. In fact, the code of the completed transaction needs to be written in only one line, opposite the amount related to operations that have the same code.