Excise tax declaration sample. Excise tax return - example of filling. Rows and graphs

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Date of publication: 05/18/2016

On approval of the form and format for submitting a tax return on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing products in electronic form and the procedure for filling it out, as well as the form and format for submitting a tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, cars and motorcycles in electronic form and the procedure for filling it out

Document date: 12.01.2016
Document type: Order
Receiving authority: Federal Tax Service of Russia
Number:ММВ-7-3/1@
Type of situation:

Based on paragraph 7 of Article 80 of the Tax Code Russian Federation(Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2015,
No. 29, art. 4358), in order to implement the provisions of Chapter 22 “Excise taxes” of part two of the Tax Code of the Russian Federation (Collection of Legislation of the Russian Federation, 2000, No. 32, Art. 3340; 2015, No. 41, Art. 5632) orders in a yu:

1. Approve:

a tax return form for excise duties on ethyl alcohol, alcohol and (or) excisable alcohol-containing products in accordance with Appendix No. 1 to this order;

format for submitting a tax return on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing products in electronic form in accordance with Appendix No. 2 to this order;

the procedure for filling out a tax return on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing products in accordance with Appendix No. 3 to this order;

tax return form for excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, passenger cars and motorcycles according to the appendix No. 4 to this order;

format for submitting a tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, passenger cars and motorcycles in electronic form in accordance with Appendix No. 5 to this order;

the procedure for filling out a tax return on excise taxes on motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline, middle distillates, benzene, paraxylene, orthoxylene, aviation kerosene, natural gas, passenger cars and motorcycles according to Appendix No. 6 to this order.

2. Establish that according to the forms and formats approved by this order, tax returns are submitted starting from the tax period following the month of entry into force of this order.

3. Declare invalid:

Order of the Federal Tax Service of Russia dated June 14, 2011 No. ММВ-7-3/369@ “On approval of the form and format of the excise tax return on excisable goods, with the exception of tobacco products, and the procedure for filling it out” (registered by the Ministry of Justice of the Russian Federation on July 4, 2011 , registration number 21262);

clause 9 of Amendments to the orders of the Federal Tax Service of Russia, approved by order of the Federal Tax Service of Russia dated November 14, 2013 No. ММВ-7-3/501@ “On amendments to the orders of the Federal Tax Service of Russia” (registered by the Ministry of Justice of the Russian Federation
December 19, 2013, registration number 30673).

4. Entrust control over the implementation of this order to the deputy head of the Federal tax service, coordinating the issues of methodological and organizational support for the work of tax authorities on issues of calculation of taxes and fees, other obligatory payments to the corresponding budget (except for transport tax, corporate property tax, property tax individuals, land tax, personal income tax).

Head of the Federal
tax service
M.V. Mishustin

Tax return on excise taxessubmitted to the Federal Tax Service at the location of the taxpayer or its separate division. The legislation provides for 3 types of corresponding declaration. Let's study them in more detail.

What are the paper and electronic excise tax declarations?

Russian legislation provides for the following 3 types of applicable excise tax declarations:

• sellers and producers of alcoholic beverages;
• suppliers of gasoline and other types of fuel;
• suppliers of tobacco products.

The first two declarations were approved by order of the Federal Tax Service of Russia dated January 12, 2016 No. ММВ-7-3/1. The third - by order of the Ministry of Finance of the Russian Federation dated November 14, 2006 No. 146n.

Declarations on excise taxes on alcoholic beverages and fuel are submitted to the Federal Tax Service in electronic form. Special electronic formats are provided for them. Tobacco in digital form is submitted to the Federal Tax Service at the request of the taxpayer in the manner prescribed by Order of the Ministry of Taxes of the Russian Federation dated April 2, 2002 No. BG-3-32/169.

We have selected excellent electronic reporting services for you!

Let's consider the features of the tax return for excise duties on alcoholic beverages and declarations under the Unified State Automated Information System.

Is it necessary to equalize the balances between the Unified State Automated Information System and the alcohol declaration form?

All producers and sellers of alcoholic beverages connected to the EGAIS system fill out a number of declarations on the volume of production and turnover of ethyl alcohol, approved by Decree of the Government of the Russian Federation dated 08/09/2012 No. 815. At the same time, participants in the wholesale and retail turnover of alcohol should equalize the balances in the system and in reporting . The methodology for maintaining balances is available on the Rosalkogolregulirovanie website here.

The alcohol tax return and the Unified State Automated Information System are not legally connected. The tax return for excise taxes is submitted to the Federal Tax Service, and the declaration for Unified State Information System is submitted to Rosalkogolregulirovanie. But both departments are accountable to the Ministry of Finance.

Don't know your rights?

You can familiarize yourself with an example of filling out an excise tax return, which is submitted to the tax authorities, on our website at the link.

The completed document must be submitted to the Federal Tax Service by the 25th day of the month following the reporting month. In turn, the main part of the declarations in the Unified State Automated Information System (examples of these are the Declaration on the production of ethyl alcohol, the Declaration on the retail sale of beer) is submitted quarterly by the 20th day of the month, which follows the reporting period. Business entities growing grapes submit declarations by February 15 of the year following the year in which the grapes were harvested.

Is excise duty on alcoholic beverages recorded in the income statement?

In the income tax return, excise tax amounts are not accounted for - neither in the structure of income, nor as part of the expenses of a business entity.

This approach is enshrined in the letter of the Ministry of Finance of the Russian Federation dated 03/09/2011 No. 03-07-06/59. The department’s position is based on the thesis about the undesirability of understating the tax base of an enterprise due to the possible inclusion of excise taxes in the structure of the cost of sold excisable products or the exclusion of excise taxes from income.

In accounting, excise taxes are reflected in the following correspondences:

1. When presenting excise taxes to the buyer:

• Dt 62 Kt 90.1 (total revenue is reflected);
• Dt 90.4 (sub-account for excise duties) Kt 68 (sub-account for a similar purpose).

2. Upon presentation of excise taxes by the supplier (and subsequent acceptance of them for deduction by the taxpayer):

• Dt 62 Kt 90.1 (total revenue);
• Dt 19 Kt 68 (for both accounts - subaccounts related to excise taxes for the purpose of calculating excise duty);
• Dt 68 Kt 19 (when accepting excise tax for deduction).

The legislation of the Russian Federation establishes 3 valid tax returns for excise taxes. They are provided to the Federal Tax Service. The amount of excise taxes is not included in tax revenues and expenses under the OSN.

Official payers are considered to be enterprises and individual entrepreneurs engaged in various types activities related to excisable products. When selling or transferring such products, taxpayers are required to fill out and submit tax returns to the tax office.

What is regulated by the excise tax declaration?

The definition of payers and rules are regulated by Article 22 of the Tax Code of the Russian Federation. Excise tax payers are those who carry out transactions with excisable products (Article 179). The list of such operations is regulated by Article 182.

• The size is approved in Art. 193, and the rules and methods for entering data into the tax return - in Art. 80 p. 7. Everyone legal entities and individual entrepreneurs must produce reports in a single form (Article 31, paragraph 3 of the Tax Code).
• The uniform forms of tax declarations are enshrined in the order of the Ministry of Finance dated November 14, 2006. The rules for submission and deadlines for goods imported into the customs territory of Russia are established by the Customs Rules of the Russian Federation.

Excise taxes are paid at the place of production of excisable products, therefore, the declaration is submitted to the same address. Excise taxes on alcohol-containing goods are paid at the place of sale.

Filling out the document

Shape and appearance

Page 1 consists of several sections. Section 1. “Amount of excise tax required to be paid”:

• Subsection 1.1. The total amount of tax that must be paid is entered (except for organizations that have permission to conduct operations with gasoline and alcohol).
• Subsection 1.2. An excise tax is being introduced for enterprises whose activities are related to the production and sale of ethyl alcohol and straight-run gasoline.
• Subsection 1.3. Preliminary amount for alcohol and alcohol-containing products for the past tax period.

• 1 List of types of transactions with excisable products.
• 2 The amount on which the tax deduction is based.
• 3 Tax on excisable products that must be paid.
• 4 Operations related to the sale of excisable products abroad, including the countries of the Customs Union.
• 5 Advance payment for alcohol and alcohol-containing goods, as well as an advance payment for alcohol-containing products that were not used in the past taxation period for the production of other products.

Attached to the tax return are several additional forms to fill out. Additional forms are designed for entering the following information:

• The calculated tax base for this type of product.
• The calculated amount of the advance payment.
• The total amount of ethyl or other types of alcohol sold or transferred to other departments for the production of alcoholic and alcohol-containing products.
• The total amount of ethyl alcohol and other types of alcohol produced by this enterprise.
• General information on the supply of alcohol to enterprises producing alcohol-free products.
• Information on gasoline supplies to other enterprises licensed to process it.
• Information on gasoline supplies from organizations licensed to process it.

The applications provide codes for some operations:

• Appendix 1: codes establishing the tax period, submission of excise tax returns, forms of reorganization or method of submission of the declaration (excluding tobacco products).
• Appendix 2: for the entire list of excisable products, except .
• Appendix 3: unit codes.
• Appendix 4: index codes for inclusion in the declaration for all types of products, except tobacco.
• Appendix 5: codes governing the manufacturer's use of alcohol rates.

Appendices 4 and 5 appeared quite recently. Previously, all this data was entered directly into the declaration, which made this document cumbersome and oversaturated with information.

Requirements and rules

Filling out the declaration begins with section 2, since the first section must be completed based on the results of the 2nd section. Each indicator occupies one field, which has several places. The exception is the date or any numbers in the form of decimal fractions.

Section 2.1. Writing the date takes 3 fields in order:

• Day (2 places), month (2 places), year (4 places), separated by dots.
• Month (2 fields), year (4 fields), with a dot between them.

• A proper fraction fits into 2 fields (numerator and denominator), separated by a / or dot.
• The decimal fits into 2 fields separated by a dot; the whole part of the fraction comes before the dot, followed by the fractional part.

Other rules for filling out the declaration:

• Page numbering begins with the title page, which is numbered 01 or 001. This depends on the number of cells for numbering: if there are 2 cells, then 2 numbers are entered, if there are 3 cells, then 3 numbers. For example, the second page is numbered 02 or 002, and the forty-fifth page is numbered 45 or 045.
• All data is entered starting from the first field. When filling out electronically, the data is aligned to the right.
• The fields must be filled out in block capitals in blue, purple or black ink.
• If there is no data to enter, a dash (straight line) is placed right in the middle of the cell.
• If some data does not fill all the spaces in the field, then you need to put a dash in the remaining cells on the right.
• All amounts are given in rubles, balances greater than 50 kopecks are rounded to the nearest ruble, balances less than 50 kopecks. - are discarded.
• The volume is indicated accurate to 3 decimal places.
• When filling out electronically, the Courier New font (16-18) is used.

Instructions for filling

Sections

Section 1.1 is completed in the following order:

1. Entered.
2. Codes of types of employment of the organization.
3. The amount of excise tax that must be paid before the 25th.
4. Amounts to be paid before the 15th.
5. Amounts for which .

Process for completing section 1.2:

• 010-025. Filled out in accordance with the previous sections.
• The total amount of excise tax payable by the 25th day of the 3rd month.
• Amounts subject to deduction.

Procedure for filling out section 2:

1. 010, 030-040. Indicators of tax increases. Data is entered based on app. 1-3.
2. Amounts to receive deductions for goods returned by the purchaser.
3. Costs for purchasing raw materials.
4. The amount of excise tax on alcohol in the production of wine products.
5. The total amount of excise tax when alcohol is used for the manufacture of goods that do not contain alcohol.
6. Amounts subject to deduction for the manufacture of products that do not contain alcohol.
7. Amounts for the sale of straight-run alcohol.
8. Deduction of the amount made from customer-supplied raw materials.
9. 100 is a positive value, 110 is a negative value. The result of adding points 010, 030-040, subtracting 050-093.

Points 020 and 140 are used to enter data on goods exported to the Russian Federation.

Applications

Filling out applications:

• Adj. 1. The base for alcohol-containing products and transport is calculated.
• Adj. 2. Specifically for certain classes of exported products. The total amount is recorded on the last page.
• Appendix 3. The calculation of excisable products within the Russian Federation is carried out, with the exception of ethyl alcohol and transport.
• Adj. 4. Filled out by organizations for non-alcoholic products.
• Adj. 5. Intended for ethyl alcohol producers, separately for each purchaser of their products.
• Adj. 6-7. Producers of straight-run gasoline record the volume of production and other data.

You can download excise tax declaration forms from us:

An example of filling out an excise tax return

Submission deadline

• The date of transfer of the document is until the 25th day of the month following the previous tax period.
• When making transactions with straight-run gasoline or ethyl alcohol The document must be submitted by the 25th day of the third month.

If a manufacturer, simultaneously with operations with gasoline and alcohol, produces and sells other excisable goods, then he may have certain difficulties when paying the tax. For all transactions, except alcohol and gasoline, he submits a declaration before the 25th day of the next month, and for these two products - no later than the 25th of the third.

Tax payment must be made before the 25th of the next month. That is, at the time of paying the tax, the declaration is not always filed. The tax inspectorate has no reason to record excise taxes on the registration card of a specific manufacturer. Consequently, there will be an overpayment of excise taxes, although there will be no actual overpayment.

To avoid this, (Article 204 of the Tax Code) submit a declaration with payment of the first part of the excise tax, that is, no later than the 25th day of the following month. At the same time, section 1.1 of the declaration displays data for all products except gasoline and alcohol; subsection 1.2 refers to the results for gasoline or alcohol.

How to automatically fill out alcohol declarations in 1C, see this video:

In 2016, changes were made to the excise tax declaration forms for goods containing alcohol. Already in June, entrepreneurs who are excise tax payers began reporting to authorities according to a new model. We will look at how the excise tax declaration on alcoholic products is filled out in our article.

Basic Requirements

Instructions for filling

The procedure for filling out the excise tax declaration form for alcoholic beverages was approved by Order of the Federal Tax Service of the Russian Federation No. MMB-7-3-1@ dated January 12, 2016. An example of filling out can be found on the website of the Federal Service for Regulation of the Alcohol Market. Let's consider detailed instructions for entering data into the form:

1. Indicators of volumes of products containing alcohol are entered with high accuracy (three decimal places). A printed form or paper version of the form is used.
2. Only one indicator is entered in each column; If there is no information, a dash is placed in the column.
3. In the “Name of the declarant” section, enter the entrepreneur’s data, TIN codes, legal and actual addresses of the company. The registration number and series of the license (permit) for the sale of alcohol-containing goods are required.
4. Using codes, the numbers and names of products and the volume of containers for bottling in liters are indicated.
5. Data is entered on the volume of alcohol-containing products in deciliters remaining at the beginning of the tax period.
6. The manufacturer's information, tax identification number, and shipping address must be entered. If alcoholic products came from a company engaged in wholesale supplies, enter the number 2 in the “Supplier activity code” column; if the goods came from the manufacturing company - number 1; from other departments – number 3.
7. Information about the receipt, write-off, and sale of products for the reporting period is entered. The results for all types of alcohol-containing products are summed up.

Conclusion

Companies and individual entrepreneurs licensed to sell alcoholic beverages must timely submit a declaration to the tax authorities. Evasion or late submission of documents or distortion of data may result in administrative liability. A fine of 3 to 4 thousand rubles is imposed on officials, and from 30 to 40 thousand rubles on legal entities.

Excise tax declaration -example of filling presented in the article below. The template will be useful for excise tax payers, as it will allow them to report on “excise” tax without much difficulty. Our material will tell you how to fill it out.

How many types of excise tax returns exist currently?

The “excise” declaration form does not have the property of universality, like most tax reports (according to transport tax, VAT, property tax, etc.) - it is impossible to report on all excisable goods and transactions using the same form.

Find out the specifics of filling out various tax returns from the articles posted on our portal:

• TD composition:
  • front page;

• 4 sections (1st - contains information about the amounts of excise tax payable, 2nd - calculation of excise tax, 3rd - calculation of excise tax in the absence of documentary evidence of the right to tax exemption, 4th - excise tax to be reimbursed);
• 6 appendices - calculations of the tax base in various situations (in the absence of a bank guarantee, when exporting tobacco products, etc.);
• technical requirements for filling out TD:
  • It is permissible to enter only one indicator in each TD cell;
  • in the absence of indicators, cells must be crossed out;
  • TD page numbering is continuous;
  • correction of data erroneously entered into a paper copy of the TD using correction fluid is not allowed (an incorrect entry is crossed out and certified by the signatures of the responsible persons).

On our forum you can get an answer to any question about filling out and submitting an excise tax return. For example, our experts joined the discussion about what is the responsibility for failure to submit an excise tax return.

Line-by-line detailing of the declaration on tobacco products

Filling out the lines of sections and appendices of the TD must obey the approved procedure. The contents of the rows are indicated in the tables:

Section 1

Section 2

Subsection 2.1 (calculation of the tax base for cigarettes without a filter and cigarettes, cigarettes with a filter)

Subsection 2.2 (to reflect the tax base for tobacco, excluding tobacco used as raw material for the production of tobacco products, as well as for cigars and cigarillos)

Subsection 2.3 (calculation of excise tax payable to the budget)

Section 3 (when performing export transactions exempt from excise duty, if the right to exemption is not documented)

Unconfirmed exports are reflected in the TD during the period of actual shipment of tobacco products (this fact is reflected in the updated TD).

Section 4 (when carrying out excise-exempt export of tobacco products)

Appendices 1-6 to the TD are filled out in accordance with the approved procedure. An example of filling out the TD is in the next section.

Execution of excise tax declaration - example of filling out 2016-2017

The occupancy of TD lines depends on the variety of tobacco products and the types of transactions performed with them. Let's consider the option of drawing up a TD by a manufacturer of one type of cigarette, selling its products exclusively on the domestic market.

Example

Tabakprom LLC produces one brand of non-filter cigarettes. Last month, the manufacturer sold 180,000 such products. 1 pack contains 20 cigarettes, maximum retail price (MRP) is 64 rubles.

The following data was used to fill out the TD:

• tax base in kind - 180,000 units;
• estimated cost of cigarettes (RS) based on the MRP:

RS = 64 rub. × 180,000 pcs. / 20 pcs. = 576,000 rub.;

• excise tax rate - 1,250 rubles. for 1,000 pcs. + 12.0% of the estimated cost determined on the basis of the MRP (but not less than RUB 1,680 per 1,000 units);
• calculation formula for the amount of excise tax (A):

A = 180,000 pcs. × 1250 rub. / 1000 pcs. + 576,000 rub. × 12% = 294,120 rub.,

180,000 pcs. × 1,250 rub. / 1,000 pcs. — calculation of the “tobacco” excise tax at a fixed rate;

576,000 × 12% - calculation of excise tax at an ad valorem rate;

• checking the amount of excise tax (calculated for 1,000 pieces A ≥ 1,680 rubles):

RUB 294,120 / 180,000 pcs. × 1000 pcs. = 1,634 rub.< 1680 руб.;

• amount of excise tax payable: based on the largest of 2 values ​​(from the previous paragraph):

RUB 1,680 / 1000 pcs. × 180,000 pcs. = 302,400 rub.

An example of filling out section 2.1 of the TD is shown in the figure:

For this example, in addition to the title page of Section 1 and Section 2.1 in the TD, you will need to fill out Section 2.3 (fill in pages 200-230 in Column 8) and Appendix 2.

What are the features of filling out a declaration on excise taxes on motor gasoline?

The new declaration form for motor gasoline (BD) has been in effect since mid-2016. You can check the correctness of its completion using control ratios.

When preparing it, you must consider the following:

• The database is filled if tax period transactions with gasoline (cars, motorcycles and petroleum products) specified in Art. 181 Tax Code of the Russian Federation;
• The database is submitted to the tax inspectorate at the place of registration of the company (or its separate divisions), the largest taxpayers submit one declaration at the place of registration;
• The database is submitted monthly before the 25th day following the reporting month, with the exception of individual situations specified in Art. 204 Tax Code of the Russian Federation. For example, if there is a certificate of registration of a company engaged in transactions with straight-run gasoline, the declaration is submitted no later than the 25th day of the 3rd month following the reporting month;
• The database can be submitted on paper or electronically. For the largest taxpayers, there is only one possibility of submitting the database - via TKS to the interregional inspectorate for the largest taxpayers;
• composition of the database - title page, 3 sections (1st - amount of excise tax payable) and 4 appendices;
• sequence of filling out the database: applications → section 2 → section 3 → section 1;
• Features of filling out the database:
  • in section 1 it is necessary to indicate the code (“1” or “0”) depending on the presence or absence of the corresponding certificate, pages 030-050 of section 1 are filled out as many times as the BCC is used to pay excise duty (information is transferred from section 2);
  • in section 2, the excise tax payable is calculated - a separate section 2 is filled out for each excisable product (indicating the corresponding code in a special cell). For petroleum products, the tax base is indicated in tons accurate to 3 decimal places;
  • Appendix 3 will need to be completed if 2 conditions are simultaneously met: the company has a certificate for the processing of straight-run gasoline and in the reporting month it received straight-run gasoline from suppliers with a certificate for the production of straight-run gasoline (one Appendix 3 is completed for each supplier);
  • Annex 4 is completed if the company has a certificate for the production of straight-run gasoline and in the reporting month it sold it to customers with a certificate for gasoline processing.

If an error is identified in the declaration submitted using the old form, the clarification must be submitted on the form that was in force during the period when the error occurred.

The materials posted on our website will introduce you to the technology for preparing clarifications:

“Features of the updated tax return 3-NDFL” ;

“How to make an updated VAT return in 2015-2016?” .

Results

Currently, there are several excise tax declarations by type of excisable goods (tobacco products, alcohol, etc.). Each declaration has its own characteristics of filling out, reflected in a legally approved manner.