The form of the tax return for excises depends. Excise tax return. Alcohol declaration form

Persons who carry out transactions with ethyl alcohol and alcoholic products and, in this regard, are related to payers of excise taxes on this type of goods, must declare information about their activities by filling out the established declaration form.

Payers include organizations, individual entrepreneurs, as well as other persons under Article 179 of the Tax Code of the Russian Federation, performing excisable operations with:

1. Ethyl alcohol, the content of which is disclosed in the first subparagraph of clause 181. Tax Code of the Russian Federation;
2. Alcohol-containing products, this concept is disclosed in the second subparagraph of paragraph 1 of Article 181.
3. Alcoholic products, the third subparagraph of paragraph 1 of Article 181. explains what exactly is included in this category of goods.

With the help of reports received from payers of excise taxes on alcohol and alcohol, the state controls its production, turnover and direction of movement into the process of wholesale or retail sale.

Alcohol declaration form

Since May 2016 a new version of the declaration, prepared by order ММВ-7-3/ [email protected] dated 01/12/16. The specified order of the Federal Tax Service approves the form of the report, as well as the procedure for its submission and design features.

This form is very voluminous, represented by the first title page, three sections with subsections and applications, some also contain separate sections.

The above order contains annexes with the codes used to complete the declaration.

Submission deadlines

An alcohol excise declaration must be submitted at the end of each month within 25 calendar days of the next month, since a month is recognized as a tax period in terms of calculating and paying alcohol excises.

The obligation to file a declaration is present if in the past month there were excisable transactions in terms of the sale of alcohol, alcohol, beer and other relevant products.

A special filing deadline is provided for those persons who have a certificate for carrying out operations with denatured alcohol - the deadline for filing a declaration is the 25th day of the 3rd month after the tax period.

Method and place of filing alcohol excise declaration

It is necessary to declare data on completed excisable transactions at the branches at the place of tax registration.

Both electronic and paper submission methods are available. In the first case, the data presented in the declaration should be certified with an enhanced qualified signature.

You can bring the paper version in person, transfer it through a trusted person or send it by postal valuable letter. The trustee should prepare a power of attorney, certifying it either with the signature and seal of the head of the legal entity, or with a notary for an individual.

The electronic format can be transmitted via TCS through a special operator or the website of the Federal Tax Service.

Declaration template

There are certain requirements for filling out the declaration on excise taxes on alcoholic products, which must be observed:

1. The fields are filled with numbers, texts or codes;
2. Registration can be carried out in electronic or paper form;
3. When filling in manually, the letters must be block and capital;
4. When typewritten, the font is set to courier new in sizes 16 to 18;
5. When filling in by hand, indicators are entered in the fields, starting from the leftmost cell of the field;
6. In typewritten filling, numerical indicators are aligned to the right border of the field.
7. The printed paper version of the declaration may not contain field boundaries, dashes in empty cells are also not required, with an electronic version of the declaration, dashes are required in all empty cells;
8. When handwritten, the color of the paste should have a blue, purple or black tint;
9. Cost indicators are rounded to the nearest roubles;
10. The title page does not have to be stamped if the declarant does not have one;
11. Each completed page receives a personal number, the general numbering of sheets is end-to-end.

Download free sample

Download the declaration form for excise taxes on ethyl alcohol, alcoholic and alcohol-containing products -

Declaration on excises -filling example presented in the article below. The template will be useful for payers of excise taxes, as it will allow you to report on the "excise" tax without much difficulty. Our material will tell about the procedure for filling it out.

How many types of tax returns for excises exist at present

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

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

• TD composition:
  • title page;

• 4 sections (1st - contains information on the amounts of excise payable, 2nd - calculation of excise, 3rd - calculation of excise in the absence of documentary evidence of the right to exemption from taxation, 4th - excise 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 the TD:
  • it is permissible to enter only one indicator in each cell of the TD;
  • in the absence of indicators, the cells must be crossed out;
  • page numbering of the TD is end-to-end;
  • correction of data erroneously entered in a paper copy of the TD with the help of a 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 on filling out and submitting an excise declaration. For example, our experts joined the discussion about what is the responsibility for failure to submit an excise declaration.

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

Filling in the lines of sections and applications of the TD must comply with the approved order. The contents of the lines are indicated in the tables:

Section 1

Line	Decryption
	CBC of excises on tobacco products (Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n)
	Insert dashes (this line was filled in when the procedure for paying the “tobacco” excise duty twice a month has now become invalid)
	Filled in for the amount of excess deductions over the accrued excise tax (excise tax to be reimbursed from page 230 of section 2)

Section 2

Subsection 2.1 (calculation of the tax base for non-filter cigarettes and cigarettes, filter cigarettes)

Count	Decryption
	Types of tobacco products and operations with them
	Row codes 010 to 100
	Tobacco product codes: 460 for non-filter cigarettes and cigarettes, 450 for filter cigarettes
	Tax base in thousand units with an accuracy of up to 3 decimal places (transfer of information from annexes 2 and 3) - to apply a fixed excise rate
	Tax base in rubles with an accuracy of 2 decimal places (transfer of information from Annexes 2 and 3) - for applying the ad valorem tax rate
	Tax rate in rubles to the tax base in physical terms
	Tax rate in % of the tax base in monetary terms
	Calculated excise amount in rubles accurate to 2 decimal places

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

Count	Decryption
	Types of tobacco products (tobacco, cigars and cigarillos) and operations performed with these products
	Line codes 110-190
	Tobacco product codes: 411 - tobacco, 430 - cigars, 440 - cigarillos
	Unit of measurement of the tax base (thousand pieces, kg, etc.)
	The size of the tax base for each tobacco product in physical terms (up to the 3rd decimal place); in pages 120, 150 and 180 of this column, the indicators of column 5, page 130 of Appendix 1 are transferred; pages 130, 160 and 190 are filled in if tobacco products are sold for export and a bank guarantee is not provided for them
	excise rate
	The amount of the excise tax (up to the 2nd decimal place) as a result of multiplying gr. 6 on gr. 7

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

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

Unconfirmed export is reflected in the TD in the period of actual shipment of tobacco products (this fact is reflected in the revised TD).

Rows and graphs	Decryption
	Types of tobacco products sold for export
	Codes for types of tobacco products: 411 - tobacco, 430 - cigars, 440 - cigarillos, 450 - filter cigarettes, 460 - cigarettes and non-filter cigarettes
	Tax base in kind or value terms
	Excise rate effective on the date of sale of tobacco products for export
	Calculated excise amount (column 5 × colum 6)
	The amount of excise tax on tobacco products exported to the countries of the Customs Union (sum of lines 020, 030, 040, 050, 060 columns 7)
	the amount of excise tax on tobacco products exported to countries outside the Customs Union (sum of lines 080, 090, 100, 110, 120 columns 7)
	Total amount of excise (line 010 + line 070)

Section 4 (in case of excise-exempt export of tobacco products)

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

Making an excise declaration - an example of filling out 2016-2017

The filling of TD lines depends on the variety of tobacco products and the types of operations performed with them. Consider the option of compiling a TD by a manufacturer of one type of cigarette selling its products exclusively on the domestic market.

Example

LLC "Tabakprom" produces cigarettes without a filter of the same brand. Last month, the manufacturer sold 180,000 such products. In 1 pack - 20 cigarettes, the maximum retail price (MRP) - 64 rubles.

The following data was used to fill in the TD:

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

RS \u003d 64 rubles. × 180,000 pcs. / 20 pieces = 576,000 rubles;

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

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

180,000 pieces × 1 250 rub. / 1,000 pcs. - calculation of "tobacco" excise tax at a fixed rate;

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

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

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

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

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

An example of filling in 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 (in column 8, fill in pages 200-230) and Appendix 2.

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

The new declaration form for gasoline (DB) has been in force since mid-2016. You can check the correctness of its filling using control ratios.

When designing it, the following must be taken into account:

• The database is filled in if in the tax period there were transactions with excises with gasoline (cars, motorcycles and petroleum products) specified in Art. 181 of the Tax Code of the Russian Federation;
• The database is submitted to the tax inspectorates 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 until the 25th day following the reporting month, except for certain situations specified in Art. 204 of the Tax Code of the Russian Federation. For example, if there is a certificate of registration of a company engaged in operations with straight-run gasoline, the declaration is submitted no later than the 25th day of the 3rd month following the reporting one;
• The database can be submitted on paper or electronically. For the largest taxpayers, there is only one possibility of submitting the database - according to the TCS to the interregional inspection for the largest taxpayers;
• composition of the database - title page, 3 sections (1st - the amount of excise payable) and 4 applications;
• database filling sequence: applications → section 2 → section 3 → section 1;
• features of filling 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 in as many times as the CCC is used to pay excise duty (information is transferred from section 2);
  • section 2 calculates the excise duty payable - a separate section 2 is filled in for each excisable product (indicating the corresponding code in a special cell). For petroleum products, the tax base is indicated in tons with an accuracy of 3 decimal places;
  • Appendix 3 will need to be completed if 2 conditions are met simultaneously: 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);
  • Appendix 4 is filled in if the company has a certificate for the production of straight-run gasoline and in the reporting month it sold it to buyers with a certificate for gasoline processing.

If an error is found in the declaration submitted according to the old form, the clarification must be submitted on the form that was in force at the time the error occurred.

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

"Features of the amended tax return 3-NDFL" ;

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

Results

Currently, there are several declarations on excises by types of excisable goods (tobacco products, alcohol, etc.). Each declaration has its own characteristics of filling, reflected in the legislatively approved procedure.

This declaration was approved by the Order of the Federal Tax Service of Russia dated January 12, 2016 No. ММВ-7-3/ [email protected], has been applied since June 2016. The declaration form consists of a title page, three sections and 8 attachments. It is better to fill out declarations in the reverse order: first, the necessary applications if data is available, then sections 3, 2 and 1, and only then the title page.

Who must submit the form and when

Organizations and individual entrepreneurs who are payers of excises when making transactions with ethyl alcohol, alcoholic and alcohol-containing products submit declarations monthly no later than the 25th day of the month following the expired tax period (month). And taxpayers who have certificates for transactions with denatured ethyl alcohol submit a declaration no later than the 25th day of the third month following the tax period.

Penalties for failure

Penalty for late submission -5% of the amount of tax calculated in the declaration for each month of delay (full or incomplete), but not more than 30% of the amount of tax calculated in the declaration, and not less than 1000 rubles.

Enterprises and individual entrepreneurs engaged in various activities related to excisable products are considered official payers. When selling or transferring such products, taxpayers are required to fill out and submit tax declarations to the tax inspectorate.

What regulates the declaration of excise taxes

The definition of payers and the rules are governed by Article 22 of the Tax Code of the Russian Federation. Payers of excises are considered and who carry out operations 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 in a 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).
• 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.

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

Filling out a document

Form and appearance

Page 1 is divided into several sections. Section 1. "Amount of excise duty to be paid":

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

• 1 List of types of operations with excisable products.
• 2 Amount to be taxed.
• 3 Tax on excisable products, which must be paid.
• 4 Operations related to the sale of excisable products abroad, including the countries of the Customs Union.
• 5 Advance payment payable for alcohol and alcohol-containing products, 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.

Several additional forms are attached to the tax return to be filled out. Additional forms are designed to enter the following information:

• Calculated tax base for this type of product.
• Estimated down payment amount.
• 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 received by this enterprise.
• General information about the supply of alcohol to enterprises that produce products without alcohol content.
• Information about the supply of gasoline to other enterprises licensed to process it.
• Information about the supply of gasoline from organizations licensed to process it.

The applications contain codes for some operations:

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

Appendices 4 and 5 are more recent. 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 some 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 period between them.

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

Other rules for filling out the declaration:

• Page numbering starts from the title page, which has the number 01 or 001. It depends on the number of cells for numbering: if 2 cells, then 2 digits are entered, if 3 cells, then 3 digits. 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 in electronically, the data is right-aligned.
• The fields are filled in block capital letters in blue, purple or black ink.
• If there is no data to enter, a dash (straight dash) is placed right in the middle of the cell.
• If some data does not fill all the places of the field, then in the remaining cells on the right you need to put a dash.
• All amounts are given in rubles, balances over 50 kopecks are rounded up to the ruble, less than 50 kopecks. - are discarded.
• The volume is indicated with an accuracy of 3 decimal places.
• When filled out electronically, Courier New font (16-18) is used.

Filling instructions

Sections

Section 1.1 is completed in the following order:

1. Is brought in.
2. Codes of types of employment of the organization.
3. The amount of excise that must be paid before the 25th.
4. Amounts payable before the 15th.
5. The amounts for which

Section 1.2 completion process:

• 010-025. Filled in according to the previous sections.
• The total amount of excise payable before the 25th day of the 3rd month.
• Amounts subject to deduction.

The procedure for completing the 2nd section:

1. 010, 030-040. Indicators of tax increase. The data is entered based on the appendix. 1-3.
2. Amounts to receive deductions for the goods returned by the purchaser.
3. The cost of 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 sending alcohol for the manufacture of goods that do not contain alcohol.
6. Amounts subject to deduction in the manufacture of products that do not contain alcohol.
7. Amounts for the sale of direct race alcohol.
8. Amount deduction made from raw materials supplied by the customer.
9. 100 is positive, 110 is negative. The result of adding points 010, 030-040, subtracting 050-093.

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

Applications

Application completion:

• App. 1. The base is calculated for alcohol-containing products, transport.
• App. 2. Specifically for certain classes of exported products. The total amount is recorded on the last page.
• App.3. Excisable products within the Russian Federation are calculated, with the exception of ethyl alcohol and transport.
• App. 4. To be filled in by organizations for non-alcoholic products.
• App. 5. Designed for producers of ethyl alcohol, separately for each purchaser of their products.
• App. 6-7. Producers of straight-run gasoline, the volume of production and other data is recorded.

You can download excise declaration forms from us:

An example of filling out an excise declaration

Submission deadline

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

If the 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 operations, except for 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 day of the third.

Tax must be paid before the 25th of the following month. That is, at the time of payment of the tax, the declaration is not always filed. The tax inspectorate has no grounds for fixing excises in the registration card of a particular manufacturer. Therefore, there will be an overpayment of excises, 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 next month. At the same time, section 1.1 of the declaration displays data for all products, except for 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:

If you have already got your hand in filling out reports and carefully follow all the innovations in the legislation, drawing up a declaration is unlikely to cause difficulties.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

But what about newbies? After all, there are many questions - what forms to use, what and how to write, when to submit documentation, etc.

What you need to know

The first thing you need to figure out is whether you should file a report with the Tax Office on the products that the company conducts operations with. What regulations govern the submission and completion of the form?

Who is reporting

An excise payer who must submit a report to the tax authority is:

Payer	Explanation
Organizations	Regarding excisable products that are produced within the Russian Federation - (legal entities, a branch, a separate subdivision, an individual entrepreneur, a foreign enterprise without the status of a legal entity and others), that manufacture and sell it
Firms	Concerning products that are manufactured abroad of the Russian Federation from raw materials of the give-and-take type (which belongs to enterprises registered by taxpayers of the Russian Federation) that are owners of give-and-take raw materials
Company	What sells confiscated or ownerless excisable goods, as well as products that were abandoned in favor of the state
An enterprise that sells excisable products	What was imported into the Russian Federation and the customs procedure was not completed (if there is an agreement with other countries on a common customs territory). This should also include products that are used in the production of non-excisable products.

Deadline

The deadlines for submitting a declaration to the Tax Inspectorate are strictly fixed (). The reporting period is a calendar month.

The deadline for submission is the 25th day of the month following the reporting month, unless other conditions are provided for by legislative acts.

Persons whose activities are related to straight-run gasoline or ethyl alcohol - no later than the 25th day of the 3rd month, which follows the reporting period.

The payment of tax is made in the following terms ():

Normative base

The rules for determination and payment are regulated. According to, the payer of the excise duty is the enterprises and individual entrepreneurs that carry out activities that are subject to excise duty.

This also applies to those persons whose operations are related to the import and export of products outside the country. The list of operations that are considered objects of excise taxation is contained in.

Those that are not taxable are indicated in. The tax base is determined for each type of excisable product.

The excisable products include such products ():

• ethyl alcohols, except cognac spirits;
• goods containing alcohol (solution, emulsion, suspension, where the proportion of alcohol is more than 9 percent);
• alcohol (all types of vodka, alcoholic beverages, cognac, wine and other products that contain alcohol (more than 1.5 percent);
• beer;
• tobacco products;
• vehicles that have a large (from 150 hp) engine power;
• gasoline, straight-run including;
• diesel fuel;
• engine oil.

How to fill out an excise tax return

To complete the report, you should take the current form of 2019. But how to understand such a variety of paragraphs and pages? Let's try to figure it out and give an example of filling out an excise declaration.

Composition of the declaration

When preparing an excise declaration, you should take the following forms (but they will not work when filling out a report on tobacco products):

1. Title page.
2. Section 1.1 - to reflect the amount of excise tax on excisable products, which must be transferred to the treasury. The amount of excise duty is not indicated according to the payer, which has a certificate of registration of an enterprise whose activities are related to denatured ethyl alcohol.
3. Section 1.2 - to reflect the amounts that must be paid according to payers who have a certificate of registration of persons performing actions with a straight-run type of gasoline or with denatured ethyl alcohol.
4. Section 2 - for calculating the amount of excises.
5. Annex 1 - 7.

Section 1.1

The amount is determined with a breakdown by CCC, where they will be credited. For each code, lines 010 - 050 must be completed separately.

In the event that the amounts are credited to one BCC, lines 030 - 050 must be defined as follows: the indicators of line 110 are subtracted from the amount of line 100 in the column of the second section.

Positive values ​​are indicated in lines 030, 040, negative - 050.

Section 1.2

Section 2

Strings	Description
010, 030 – 040	To increase the amount. Must be completed taking into account the indicators of Appendix 1 - 3. Data is transferred
050	Amounts deductible for if the buyer returns the product or refuses it. It is necessary to fill in if excise taxes are accrued and reflected in the report for the month when the products are sold
060	The amount that was paid upon the purchase of products that is used for the manufacture of excisable goods
070	The amount of excise taxes on ethyl alcohol, which was made from food raw materials when creating wine
080	Amounts accrued when using denatured ethyl alcohol by an enterprise that has a certificate for the manufacture of products without alcohol content, which are subject to deductions
090	Amounts accrued by the enterprise (with a certificate, according to which the right to manufacture denatured ethyl alcohol appears) in the production of goods without alcohol content, which can be deducted
091	Amounts accrued by an enterprise (which has a certificate for the production of straight-run gasoline) when selling products to a payer that has a certificate for the processing of straight-run gasoline
092	Deducting the amount of excise taxes on straight-run gasoline, which is transferred for processing as a raw material to be supplied, or for the material that is made from raw materials to be supplied and transferred for processing by order of the owner
093	Deduction of the amount of excises on straight-run gasoline, which is bought by taxpayers for the purpose of subsequent processing
100 or 110	The first is positive, the second is negative. Contain the amounts that are obtained by summing the data of lines 010, 030 - 040, as well as subtracting 050 - 093

When reflecting the exported goods, lines 020 and 140 are used.

Applications

Annexes 1 - 3 are used when indicating data on ethyl alcohol (this does not include food). 1st, 3rd - for products that were sold within the state, 2 - for products exported abroad.

At the top of the forms, please indicate:

Application No. 1

The base is calculated for goods with an alcohol content, for alcohol, for vehicles.

The list of excisable products for which it is necessary to carry out calculations in the declaration is available in. The name of the product is not required.

Application No. 2

It should be filled in separately for each type of product that is sold abroad (if there is no guarantee from a banking institution).

These are goods for which the rate is set based on anhydrous ethyl alcohol, as well as for vehicles.

If several application forms are used, then the summary amount should be entered on the last sheet. The rest are marked with a dash.

Application No. 3

It is used in the presence of goods, when it is not necessary to recalculate the tax base for anhydrous ethyl alcohol (separately for each product), and also except for vehicles.

Application No. 4

Used by enterprises that have a certificate for the manufacture of products without alcohol.

Application No. 5

To be completed by enterprises that have a permit for the manufacture of denatured ethyl alcohol.

Enter the volumes that are sold to a buyer who has a certificate for the manufacture of products without alcohol content. Information is provided for all buyers separately.

Application No. 6

For enterprises that have a permit for the processing of straight-run gasoline. Enter the volume of the received material.

Application No. 7

For enterprises that produce straight-run gasoline.

Fill Features

When preparing documentation, it is worth knowing the features, because there is not one stamp when filling out a report. There are some nuances when drawing up a document for alcoholic beverages, tobacco products and petroleum products.

For alcoholic products

For excise, a tax deduction ( , ) may be applied, which is made on the basis of what is billed by suppliers. The amount must go on separate lines.

If the products were paid for by a third party, the deduction is applied when the documentation contains the name of the company for which the payment was made.

The excise amount will be deductible to the extent that the products were written off for the manufacture of sold alcohol.

If raw materials were written off in one reporting period, and payment was made in another, then the deduction is made in the period when it was paid.

For tobacco products

The declaration on excise tax on tobacco products must be filled in by enterprises that had transactions with such products (Article 182 of the Tax Code).

The composition of the report - 1 - 4 sections (in the 2nd there are 3 subsections) and 6 appendices:

For oil products

Reporting is submitted by excise payers who conducted activities related to petroleum products (Article 182, paragraph 1, subparagraphs 2, 3, 4 of the Tax Code).

You must submit a declaration:

The composition of the document: sections 1 - 2, annexes 1 - 5 to reflect information on the volume of petroleum products and excise amounts.

Amended Declaration

The provision of updated reporting is regulated. Such a declaration is submitted when an error is detected or when information is incompletely reflected.

With an overestimated amount, the submission of such a form is not required, in all other cases it will be necessary to prepare documentation with the amendments made.

The “clarification”, which is submitted in the course of desk audits, is characterized by the presence of features.

According to the requirements set forth in, it is necessary to conduct an independent check according to the updated documentation.

It is necessary to prepare the document in the form that was valid when submitting the primary declaration.

A correctly completed declaration and timely sent to the tax authority is a guarantee that you can sleep peacefully, because the inspector will have nothing to show you.

Therefore, be careful, follow the changes in regulations and use the 2019 form.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
• All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

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