Утверждены контрольные соотношения показателей декларации по НДС

Екатерина Уцына

Утверждены контрольные соотношения показателей декларации по НДС
kantver / Depositphotos.com

Налоговая служба разработала контрольные соотношения показателей налоговой декларации по НДС (приказ ФНС России от 25 мая 2021 г. № ЕД-7-15-/519@ «Об утверждении перечня контрольных соотношений показателей налоговой декларации по налогу на добавленную стоимость, предусмотренных пунктом 5.3 статьи 174 Налогового кодекса Российской Федерации»). Большинство из них начнут применяться уже с 1 июля 2021 года.

Так, проверяется правильность исчисления суммы налога, налоговых вычетов. Например, указывается, что сумма налога, подлежащая уплате в бюджет по Разделу 3 декларации, равна разнице величины общей суммы налога, исчисленной с учетом восстановленных сумм налога по Разделу 3, и общей суммы налога, подлежащей вычету по Разделу 3 Декларации. Также проводятся сравнения показателей декларации с данными книг покупок и продаж, со счетами-фактурами.

О других контрольных соотношениях показателей бухгалтерской и налоговой отчетности для налогоплательщиков, применяющих спецрежим УСН, читайте в Энциклопедии решений «Бухгалтерский учет и отчетность» интернет-версии системы ГАРАНТ. Получите полный доступ на 3 дня бесплатно!

Еще одно соотношение предусматривает выявление несоответствий Раздела 8 Декларации, представленной налогоплательщиком, применяющим спрежим УСН. Так, налогоплательщиком представлена декларация, в которой заполнен Раздел 8 декларации (за исключением случаев отражения в графе 3 по строке 070 Раздела 2 Декларации кода операции 1011715). Это контрольное соотношение вступает в силу с 1 января 2021 года.

Источник: garant.ru

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