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Deadline for submission of the VAT return for the II quarter of 2022
Deadline for submission of the VAT return for the II quarter of 2022

Video: Deadline for submission of the VAT return for the II quarter of 2022

Video: Deadline for submission of the VAT return for the II quarter of 2022
Video: ভ্যাট রিটার্নে 2022 থেকে নতুন নিয়ম। New rules in online VAT return (9.1 & 9.2) effective from 2022 2024, March
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Almost seven decades have passed since the introduction of the value added tax, but in Russia it was introduced 30 years later. The tax has received legislative confirmation, but during its existence, a lot has changed. According to the changes that came into effect in July 2021, there were innovations in the payment of VAT: for the II quarter of 2022, the deadline for submitting the declaration is calculated according to the new rules.

Required information

Indirect tax reports are handed over even if the company was not engaged in commercial activities. Then you just need to submit a zero declaration. The same rule applies to individual entrepreneurs (provided that they do not work on the STS or PSN). Exceptions for companies if they did not conduct or record trade operations or received VAT exemption on the basis of Art. 145 of the Tax Code of the Russian Federation.

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Reporting is submitted through TCS (operators holding a state license), and this does not depend on the number of employees who work in the enterprise or in the organization. The need to know the deadline for the submission of the declaration and payment of VAT for the II quarter of 2022 is assigned to the following structures:

  • enterprises that lease real estate from the state as a tax agent, which is entrusted with the obligation to pay indirect tax;
  • SP on the patent system or USN, issuing invoices to the buyer;
  • companies that purchase goods abroad and then sell them on Russian territory.

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The deadlines for quarterly payments in 2021 are broken down into monthly payments and differ between tax agents and taxpayers. If we are talking about filing a declaration in general, it is submitted within 25 days from the end of the next quarter.

Last changes

From 1 July 2021, amendments were introduced to the consideration of the VAT declaration: if the information provided in it does not correspond to the figures obtained by the Federal Tax Service from other sources, the report of the entrepreneur or organization is considered not submitted. A desk review will reveal discrepancies. 5 working days are allotted for their correction after receiving the notification. In this case, the date of dispatch of the first option acts as a benchmark in terms of time, and the imposition of sanctions is not provided for by law.

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When forming a VAT report for the II quarter of 2022, the deadline for the submission of the declaration and payment can be viewed according to the table that is published annually on accounting websites. In this case, you should check whether there have been changes in the reporting forms. For example, since the third quarter of last year, the Federal Tax Service has introduced documents with updated barcodes and new lines for filling in for traceable goods. So when looking for instructions on how to fill out a VAT return, it is better to pay attention to the publication date.

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Tax and reporting periods

The tax period for indirect tax is a quarter. After calculating the tax for the reporting period, you need to pay the calculated VAT encumbrance in three equal amounts, each of which is transferred to the appropriate account within three months of the next quarter of the current year.

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Due dates for the II quarter of 2022: until July 25, August 25 and September 25. The reporting period for this payment is equal to the tax one. The fiscal fee is not accumulated by the end of the year on an accrual basis; it is paid after the end of the tax and reporting periods. The report is provided on a form, the form of which is approved by the fiscal authorities and recognized as valid in this period of time.

The deadlines for filing a declaration are limited to the 25th day of each month that follows the past quarter, this is reflected in article 174 of the Tax Code of the Russian Federation:

  • VAT for the II quarter of 2022 implies the deadline for submission of the declaration until July 25, and payment by the same date of each month in the III quarter.
  • Then everything is repeated: in the first month of the quarter, a declaration is submitted, the specified amount is paid in equal installments for each month of the IV quarter. For him, a report and money are received by the Federal Tax Service Inspectorate at the beginning of the new calendar year.

During a pandemic, information technology allows the taxpayer not to put himself in danger by appearing in crowded places. Therefore, he can send the declaration for the II quarter of 2022 electronically, but no later than July 25. It falls on Monday and is considered the last day when you can still send a report and payment without calculating penalties.

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Filing a paper report is only permitted for those who, other than a taxpayer, are required to report on activities. These can be sales agents or commission agents who only indicate information about received and issued invoices that were carried out for persons who are obliged to pay VAT due to their professional activities.

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Outcomes

The Tax Code of the Russian Federation contains articles that clearly regulate the deadlines for filing tax returns and making mandatory payments:

  • VAT is paid only by certain categories of individuals and legal entities whose obligations are fixed in the articles of the Tax Code.
  • The tax and reporting period for VAT is a quarter, the declaration is submitted by the 25th day of the month following it.
  • The payment is divided into 3 equal parts and transferred monthly, but also no later than the 25th.
  • The declaration for the second quarter of 2022 must be submitted by 25 July.

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