How to fill out and submit an excise tax return. New form of excise tax declaration: innovations relating to fuel and retail excise taxes The amount of excise tax paid to the budget when selling excisable goods for export due to the absence

A declaration on excise taxes on ethyl alcohol, alcohol and (or) excisable alcohol-containing products is needed in order to report to the inspectorate on transactions with these excisable goods.

Situation: what form should I use to submit an updated declaration on excise taxes on alcohol and alcohol-containing products for past periods?

Who should take it?

Only excise tax payers are required to prepare a declaration. These are organizations and entrepreneurs that have operations subject to excise taxes. Submit an excise tax return on alcohol and alcohol-containing products if the organization had taxable transactions during the month:

Where to submit the declaration

Submit your excise tax declaration to the tax office at your place of registration:

• organizations - in terms of operations with excisable goods of the head office;
• separate divisions - in terms of their operations with excisable goods.

When is it due?

Submit your excise tax return no later than the 25th day of the month following the expired tax period. The tax period for excise taxes is a calendar month (). For example, submit the excise tax return for July 2016 no later than August 25, 2016.

What happens if you are late with the declaration?

If you do not submit an excise tax return on time, the organization faces tax liability, and officials face administrative liability.

An example of calculating a fine if an excise tax return on alcohol and alcohol-containing products was filed late

How to pass

The excise tax declaration can be submitted to the inspection:

• on paper (for example, through an authorized representative of the organization or by mail);
• in electronic form via telecommunication channels through a special operator or through the tax inspectorate website on the Internet.

Composition of the declaration

As part of your declaration, be sure to submit to the tax office:

Title page

Fill out the excise tax declaration according to the general rules.

Subsection 2.3

In subsection 2.3, indicate the amount of excise tax to be paid to the budget or to be reduced.

Subsection 2.3.1

Subsection 2.3.1 - only for cases when an organization producing alcoholic or excisable alcohol-containing products has been liquidated. If this was not the case during the tax period, put dashes in all cells of this subsection.

Subsection 2.4

Complete subsection 2.4 if you pay excise tax when exporting excisable goods. This has to be done if there is no bank guarantee that exempts you from paying this excise tax. If there is no data for this subsection, put dashes in all cells.

Subsection 2.5

Complete subsection 2.5 if you are applying for an exemption from excise duty on export. In other cases, put dashes in all cells of this subsection.

Subsection 2.6

Fill out subsection 2.6 if you sell excisable goods to the EAEU countries. In other cases, put dashes in all cells of this subsection.

Section 3

Section 3 – for producers of alcohol and other excisable alcohol-containing products who are required to pay advances on excise duty before purchasing (including importing from EAEU member states) alcohol. The cases for which such an obligation is established are listed in paragraph 8 of Article 194 of the Tax Code of the Russian Federation.

Subsection 3.1

In subsection 3.1, calculate the advance payment of excise tax that must be paid if an organization purchases (transfers within the structure of the enterprise) alcohol.

Subsection 3.2

Appendix No. 3

• indicator code – from Appendix No. 3;

Appendix No. 4

Appendix No. 4 to the declaration is needed if two conditions are simultaneously met:

• the organization has a certificate for the production of non-alcohol-containing products;
• in the reporting month, it received alcohol from suppliers who

77 Moscow city

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 of the Russian Federation (Collection of 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, alcoholic 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, who coordinates 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 relevant budget (with the exception of transport tax, property tax of organizations, tax on property of individuals, land tax, personal income tax).

Head of the Federal
tax service
M.V.Mishustin

Excise tax returnsubmitted 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 duty 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 see an example of filling out an excise tax return, which is submitted to the tax authorities, on our website using 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 duties. 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 of 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 clause 7. All legal entities and individual entrepreneurs must produce reports in a single form (Article 31, clause 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 tax 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:

• Annex 1: codes establishing the tax period, submission of an excise tax return, 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 filling out 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 before 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 payment of the tax, the declaration is not always submitted. 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: