VAT on export operations. Application of a preferential rate for export sales

Value added tax is the most important component for the state treasury. It is deducted by the entrepreneur, but in fact the contribution is paid by the ordinary consumer when he buys goods. And in order to reduce the burden on the payer, several changes have been made to this type of taxation.

Who does not pay VAT now

Since the current year, the ranks of "beneficiaries" have grown considerably. The VAT rate of 0% is now endowed with:

• companies providing cellular and mobile communications;
• participants in transactions for the purchase and sale of land;
• airport services (navigation and maintenance);
• transportation by air in the Kaliningrad region;
• transactions made under the Tax Free system;
• carriers of export goods by rail;
• bond issue, valuable papers and shares.

Important! The right to receive a 100% VAT exemption must be proven. If this does not work out, then you will have to pay 18% for all counterparties.

VAT on export of goods

In view of the close cooperation of many Russian entrepreneurs with countries near and far abroad, there is a special interest in paying and refunding VAT when exporting goods in 2018. The following activities are now eligible for 100% benefits:

• international transportation of products;
• transportation of oil through the pipeline;
• sale of gas;
• national power grid services;
• processing of goods which is carried out on the territory of customs;
• provision of containers and trains for railway transportation;
• provision of water transport services.

Important! The amount of value added tax is carefully checked at the time of customs control. Therefore, it is very important to carefully calculate it.

The procedure for obtaining a preferential rate

In order to reimburse the amount paid for VAT when exporting products, you will need to collect the following package of documents:

• relevant statement;
• an agreement with a foreign partner;
• declaration;
• bank statement confirming transfers abroad;
• accompanying documents for the goods;
• an agreement with an intermediary, if any.

The entrepreneur will have 6 months at his disposal from the moment the cargo crosses the border. The process of collecting documents is not fast, so you should not put it off indefinitely. As soon as all the papers are collected, they should be taken to the tax office at the place of registration of the company. It is especially important to apply on time.

It is worth being prepared for bureaucratic litigation, which can significantly increase the time to collect the necessary papers. Some entrepreneurs never manage to pass this barrier, and as a result, they have to defend their right to a tax refund through the courts.

After the tax office receives the documents, the date of the desk audit is set. Its duration is three months. The fate of the deduction will depend on how the businessman goes through the "camera room". If the concealment of income is revealed or not all documents are provided, then the reimbursement can be forgotten. Or you will have to wait an additional month until the tax authorities consider a belated application for a deduction submitted by the entrepreneur after passing the audit. If all is well, then within seven working days after the in-house verification, a decision is made to return 18% VAT. The value added tax refund algorithm looks like this:

1. The tax authority sends a letter to the county treasury.
2. Within 5 days (working days), the previously paid amount of VAT is transferred to the settlement account of the organization.
   At the request of the taxpayer, the money may not be transferred, but may be offset against future tax payments.

Important! Subject to the timely filing of an application for a refund of the paid 18%, the tax service will have 12 days. The countdown will start after the audit is completed. After the expiration of the term, interest will begin to accrue on the amount.

How to get paid faster

There is an expedited tax refund procedure for goods exported abroad. Its key point is the early completion of the office reconciliation - in two months. Only those organizations that have a low or medium level of tax risk (determined by the Risk Management System) can count on this public service. The company must also meet one of the following requirements:

1. The amount of VAT claimed for compensation should not exceed the total amount of taxes (income tax and VAT), as well as excises and MET, that were paid for the last 3 years.
2. The proportion of transactions with low-risk counterparties must be at least 90%.

Despite the fact that 2018 was marked by a significant relaxation in terms of taxation for a number of entrepreneurs, a series of increase in tax rates is ahead. According to many experts, VAT will rise to 22% next year, and personal income tax to 15%.

VAT refund: when is it possible

Any foreign economic contacts with foreign partners are associated with the export of goods outside the country. The export of goods outside the country and their distribution in foreign markets is very beneficial for the state. The main point is filling the balance of payments with currency. For this reason, Russia actively supports export policy and supports entrepreneurs.

The tax legislation provides for a significant benefit - zero rate VAT. In this case, the benefit for exporters is even greater.

VAT 2018 export at a zero rate is possible in the following cases:

• International transportation of goods.
• Delivery of oil by pipeline transport.
• Gas supply.
• Services by the national power grid.
• When processing goods in the customs territory.
• Services for the provision of railway trains and containers.
• Water transport services for transportation, in case of export outside the customs territory.
• A number of other cases.

You can use the zero rate only within the time limits allotted by law. To confirm the right to such a tax benefit, an entrepreneur needs to provide a certain set of documents. It is not always easy, because no one has canceled the bureaucratic difficulties.

Required documents

Zero VAT rate for export is applied in case of submission of a full package of documents. Among them:

1. Contract with a foreign partner. You need a copy that clearly shows the signatures of both parties. In some cases, the document may have a different form, which is determined by law.
2. Declaration - in paper or electronic form. It necessarily contains a mark of the customs authority on the release of goods and the actual crossing of the border.
3. An extract from the bank account, which confirms the transfer of the appropriate amount, according to the contract.
4. Transport or shipping, other documents that have a mark of the customs authorities regarding the departure and movement of goods.
5. An agreement with an intermediary, if the goods were supplied with the help of such an organization.

The deadline for filing a declaration for zero VAT for export is 6 months from the moment the goods cross the border. This package is submitted to the tax office at the place of registration.

The specified package is required by law, but tax inspectors often require additional forms, among them:

• Quarterly report. It is checked, rarely limited to checking only one declaration.
• The supplier is also checked how the goods are paid for.
• Control is carried out: the completeness of the staff, the availability of office space, licenses, warehouses.

Some features of the zero rate application

After submitting all the documents, the tax office conducts a desk audit. Its duration is up to 3 months. If in the course of it all the necessary documents are not provided or the requirements are not met, then the application of the zero rate, and hence the VAT refund on export, is not allowed.

Cameral verification has the following specifics:

1. Checking the exporter's company for the right to conduct such activities.
2. Special care is taken to check the reorganized companies that have changed the location of the office.

Discrepancies as a result of the check are undesirable, because in this case the zero rate will not be allowed to apply. In the future, it is allowed to submit a package of documents for its application, but again, the verification process will be the same.

It happens that documents are not provided within the allotted time, many entrepreneurs are interested in whether a VAT refund will occur upon export. In that case, the options are:

• A tax of 10 or 18% is charged. The rate depends on the product category. The duty is charged from the moment of shipment of goods, and not the expiration of the period that is allotted for the submission of documents.
• As a result, a delay is formed, which leads to the need to pay a penalty fee.

VAT refund options

If an entrepreneur is entitled to a tax refund, then this process can be carried out in two ways: transfer to a current account or offset in future tax payments. In the first case, you need to specify the relevant details. In any situation, it is required to inform the tax authority which option the company chooses so that there are no misunderstandings in the future.

Which option for VAT refund when exporting goods in 2018, each company chooses the most convenient option for itself.

It happens that the issue of compensation is decided in court. The reason is bureaucratic litigation, which many entrepreneurs are simply unable to get through.

Step-by-step algorithm of actions for VAT refund

The procedure for all entrepreneurs who apply for compensation is the same.

Stage 1

Conclusion of a contract with a foreign partner. In the process, the main positions of the contract are checked. When the payer is a third party, then his data must be indicated. It is very important to clearly define the payment procedure, including the points regarding prepayment.

Stage 2

Formation of the transaction passport. Because international operations currency, without registration of this document is indispensable. This can be done at a bank that has the appropriate accreditation. You can clarify the list of required documents and the timing of the actions in the same bank.

After shipment, a necessary step is the closing of the transaction passport.

Stage 3

Crediting the advance payment to the account. There is already a close interaction with the bank. After receipt of funds in the account within 14 days, you need to receive a certificate of implementation currency transaction. It contains data regarding the purposes of receiving currency to the account. This certificate is used by the financial institution. It is very important to issue it within the allotted time (in some banks the term is more than 14 days), otherwise the exporter will face a fine of 40 thousand rubles.

Stage 4

Shipment formation. In order for VAT recovery during export to occur, the shipment is formed in the 1C program or in another similar one. In this case, the rate is formed at 0%, it is important that there is documentation that confirms this.

Stage 5

Reporting. It is formed and submitted to the statistical department of the Customs authority. At this step, it is important to correctly generate TN VED codes for the goods that are exported. This procedure is not easy, because it is required to correctly enter the code, in case of its erroneous definition, there is a possibility of “earning” a fine.

The reporting form can be found on the official website of the customs statistics department.

Stage 6

Application for 0% VAT. Before submitting the above package of documents to the tax authority, it is required to form an appropriate application. It is filled out on the form of the established sample in a free form.

Stage 7

Declaration. The next step is to generate a VAT return. This covers the entire quarter in which the operation was performed. At the same time, they use electronic books shopping. It should not be forgotten that they only display data regarding products that are sold and supported by statements on the import of goods that are transmitted by a foreign counterparty.

As a result, sections 4 and 6 of the tax declaration are formed, while the corresponding codes of export transactions are indicated.

Stage 8

Submission of documents to the tax office, and the passage of a desk audit.

Zero VAT rate for export to the countries of the Customs Union

Accounting for VAT when exporting to the EAEU countries has its own specifics. As such, such export of goods outside the country from the position of the Tax Code of the Russian Federation is not an export. The taxation procedure in this case is regulated by the Protocol on the Procedure for the Collection of Indirect Taxes. In this case, exports are called domestic within the EAEU, and a zero rate is always applied here. To apply for such a benefit, the following documents must be provided:

1. export contract.
2. Declaration regarding importation and payment of indirect taxes.
3. Shipping documents.
4. Bank statements proving receipt of income.

Conclusion

Confirmation of the zero VAT rate for export is a prerequisite for obtaining a refund. This process cannot be called simple, because you need to provide a package of documents and pass a tax audit, overcoming bureaucratic obstacles along the way.

Video: VAT on export

Export VAT refund - what can be returned and why?

VAT on export of goods is calculated at a rate of 0% (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation), and the input tax to suppliers of resources purchased for export operations is paid at the usual rates - 18 or 10%. As a result, it turns out that the exporter has VAT deductible, but there is no tax payable. If the zero rate and the deductions are properly verified, the exporter is fully entitled to VAT refund paid to suppliers from the budget.

Step-by-step instructions for export VAT refund

Step 1. Collect a package of documents confirming the export

First of all, these are documents justifying the legality of applying the 0% VAT rate. Their full list is contained in Art. 165 of the Tax Code of the Russian Federation, we will focus on the main ones.

In general, when exporting goods, this is:

• contract with a foreign buyer;
• customs declaration with the necessary marks ( cm. " " );
• copies of transport, shipping and other documents with marks of customs authorities.

The latter must be certified by the original signature - facsimile on copies is unacceptable (see the definition of the RF Armed Forces dated 12/17/2014 No. 303-KG14-5248).

Attention!

From 01.10.2015 CCD and shipping documentation can be submitted in the form of electronic registers (cm. " " ).

In addition to documents confirming the actual fact of export, you should have documents justifying tax deductions. If there are no such documents, it may turn out that the zero rate is confirmed, but the deduction is denied - then there will be nothing to return.

Step 2. Submit the specified package of documents to the inspection along with the declaration

The declaration is submitted based on the results of the quarter in which the full package of documents is collected, and its last date is the moment of determining the tax base for the export operation (clause 9, article 167 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation allocates 180 calendar days from the moment the goods are placed under the customs procedure for export to confirm the export (clause 9, article 165 of the Tax Code of the Russian Federation).

Attention!

With the submission of the declaration and documents, it is better not to delay. If you turn them in at the end of the period in which the 180-day period expires, claims by the inspectors are possible. Although the Ministry of Finance does not see anything reprehensible in this (see, for example, letter dated February 15, 2013 No. 03-07-08 / 4169), the presence of judicial practice suggests that sometimes the tax authorities refuse to confirm exports in such a situation. Moreover, practice is ambiguous. There are both positive acts for taxpayers (Decree of the Federal Antimonopoly Service of the East Siberian District of May 25, 2012 in case No. А19-17258/2011) and decisions in support of tax authorities (Decree of the Federal Antimonopoly Service of the West Siberian District of July 16, 2008 No. Ф04-4348/2008 (8866-A27-14), F04-4348 / 2008 (8154-A27-14) in case No. A27-9444 / 2007-6).

In the declaration in the form, approved. order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected], confirmed export operations are reflected in section 4 "Calculation of the amount of tax on operations for the sale of goods (works, services), the validity of the application of the 0 percent tax rate for which is documented."

Step 3. Wait for the results of the desk audit of the submitted declaration

Export VAT refund is carried out according to the general procedure established by Art. 176 of the Tax Code of the Russian Federation.

If everything is in order with the documents, the inspection will confirm the zero rate and make decisions on reimbursement and VAT refund. It is quite possible to try to challenge the denial of compensation.

Is a zero rate mandatory when exporting goods?

According to the current tax legislation, a zero VAT rate is mandatory. That is, the organization does not have the right to refuse to use it when exporting goods to the EAEU and other countries. But it is possible that exporters will soon be able to apply the zero rate at will. On April 7, 2017, the State Duma adopted in the first reading amendments to Articles 164 and 165 of the Tax Code of the Russian Federation (Bill No. 113663-7).

If the changes are nevertheless accepted, when exporting goods and performing certain works (services) named in Article 164 of the Tax Code of the Russian Federation, the company will be able to refuse the 0% rate. At the same time, VAT will need to be charged in the usual manner at rates of 10 or 18%. To refuse, you must submit an application to the IFTS at the place of registration. This must be done no later than the 1st day of the quarter from which the exporter intends to abandon the 0% rate. We follow the news.

Documents to confirm the validity of applying the zero VAT rate are submitted to the IFTS simultaneously with the tax declaration within 180 calendar days from the date of shipment (transfer) of goods to the buyer from the EAEU (clause 5 of the Procedure for applying indirect taxes when exporting goods, Appendix No. 18 to the Treaty on the EAEU, signed in Astana on May 29, 2014).

Recovery of VAT previously accepted for deduction

We ship goods for export to Kazakhstan (EAEU country). Do I need to recover the previously accepted VAT deduction?

If a non-commodity product accepted for accounting after July 1, 2016 is shipped for export, VAT does not need to be restored. The tax deduction in this case is declared in general order in Section 3 of the VAT return. That is, in the period of acceptance of the goods for accounting, or in the following periods within 3 years from the date of acceptance of the goods for accounting (clause 1.1. Article 172 of the Tax Code of the Russian Federation). Section 4 of the VAT return for the export confirmation period does not show this deduction. If a non-commodity product that was registered before July 1, 2016 is shipped for export, then the VAT previously accepted for deduction must be restored in the period of shipment of goods for export. And then declare the deduction in the export confirmation period in Section 4 (clause 3 of article 172 of the Tax Code of the Russian Federation).

If a commodity is shipped for export, accepted for accounting both before and after July 1, 2016, then the VAT declared for deduction must be restored in the shipping period and reflected in Section 3 of the VAT declaration. This tax must be deducted in the export confirmation period, reflected in Section 4 (clause 3 of article 172 of the Tax Code of the Russian Federation).

What goods are classified as raw materials - see paragraph 10 of Article 165 of the Tax Code of the Russian Federation. The list of commodities has not yet been approved by the Government, but you can use the Project posted on the Internet http://regulation.gov.ru/p/50842.

Example of VAT recovery on the export of a commodity

The organization Romashka LLC on March 30, 2017 purchased a batch of raw materials for sale on the domestic market in the amount of 118,000 rubles. (including VAT 18,000 rubles). VAT has been claimed. However, on April 30, 2017, the goods were shipped for export to Kazakhstan. The contract price is $3000. Ownership of the goods under the contract passes to the buyer on the date of shipment. Export is documented within 180 days from the date of shipment.

Completing the VAT return for export

How to determine the tax base for VAT and income tax when exporting, if the goods are paid in advance in foreign currency? How to fill out a VAT return? Reflection in accounting and tax accounting?

The tax base for the purposes of calculating VAT is determined at the exchange rate of the Bank of Russia on the date of shipment, regardless of whether the goods were paid in advance or not (clause 3 of article 153 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 03.10.2012 No. ED-4-3 / [email protected]). The date of shipment is the date of the first drafting of the primary document in the name of the buyer or carrier of goods, regardless of the transfer of ownership of the goods under the contract (letter of the Federal Tax Service of Russia dated 13.12.2012 No. ED-4-3 / [email protected]). The procedure for calculating income tax is different.

Proceeds from the sale of goods in the part attributable to the advance payment is determined at the official exchange rate of the Bank of Russia on the date of receipt of the advance payment (Article 316 of the Tax Code of the Russian Federation). In the unpaid part, the proceeds are recalculated on the date of sale. It is important to note that the implementation date may differ from the shipment date. Since the sale of goods is recognized as the transfer of ownership of the goods to the buyer under the contract. Similarly, income is recognized in accounting (PBU 3/2006).

An example of the reflection of exports of non-commodity goods

The organization Romashka LLC entered into an agreement with a buyer from Belarus for the supply of non-primary goods in the amount of $ 3,000. On March 10, 2017, an advance payment of $1,500 was received from the buyer. March 20, 2017 purchased and accepted for accounting the necessary goods in the amount of 118,000 rubles. (including VAT 18,000 rubles). The goods were shipped to the buyer on March 25, 2017, the final payment was made on April 15, 2017. Ownership of the goods under the contract passes on the date of shipment. Export is documented within 180 days from the date of shipment.

A package of documents to confirm the rate of 0 VAT was not collected within the prescribed period. How to calculate tax and fill out a VAT return?

If a complete package of supporting documents is not collected within 180 calendar days, counting from the date of placing the goods under the customs procedure for export, or from the date of shipment (when exporting to the EAEU countries), the tax base is determined on the date of shipment of the goods (clause 1 clause 1, Clause 9, Article 167 of the Tax Code of the Russian Federation).

The list of documents required to confirm the 0% VAT rate when exporting to the EAEU countries (Kazakhstan, Belarus, Kyrgyzstan, Armenia) is listed in clause 4 of the Procedure for applying indirect taxes when exporting goods (Appendix No. 18 to the Treaty on the EAEU, signed in Astana May 29, 2014).

The list of documents required to confirm the 0% rate when exporting to other countries is listed in paragraph 1 of Article 165 of the Tax Code of the Russian Federation.

The procedure for claiming tax deductions for unconfirmed exports from July 1, 2016 depends on which goods are shipped for export - raw or non-commodity. If non-commodity goods accepted for accounting after July 1, 2016 were shipped for export, then the deduction is declared in the general manner when the goods are accepted for accounting in Section 3. Subsequent documentary confirmation / non-confirmation of export does not affect this deduction.

If, however, a raw material or non-commodity product was shipped for export, accepted for accounting before July 1, 2016, then the input VAT is deducted at the time the tax base is determined (clause 3, article 172 of the Tax Code of the Russian Federation).

Unconfirmed exports, as well as the corresponding tax deductions, are reflected in Section 6 of the amended VAT return for the period of shipment.

An example of reflecting the export of non-commodity goods if the documents are not collected on time

Romashka LLC entered into an agreement with a buyer from Poland for the supply of raw materials in the amount of $3,000. March 20, 2017 purchased and accepted for accounting the necessary goods in the amount of 118,000 rubles. (including VAT 18,000 rubles). The goods were placed under the export procedure on March 21, and shipped to the buyer on March 25, 2017. Ownership of the goods under the contract passes on the date of shipment. Export is not documented within 180 days. VAT and penalties are charged for 181 days.

Accounting records, reflected in the books of purchases and sales, in the VAT declaration:

Tax deduction for VAT on export

What to do if, after 180 calendar days, the package of documents is still collected? How long can I claim a tax deduction for VAT related to an export shipment?

According to paragraph 1.1 of Art. 172 of the Tax Code of the Russian Federation, tax deductions can be claimed in tax periods within three years after the registration of goods (works, services), property rights or imported goods acquired by the taxpayer in the territory of the Russian Federation.

In the letter of the Federal Tax Service of Russia dated April 13, 2016 No. SD-4-3 / [email protected] formed a position on the application of paragraph 1.1. article 172 of the Tax Code of the Russian Federation in the case of export of goods. The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 17473/08 dated May 19, 2009, concluded that, according to the rules of the Tax Code of the Russian Federation, the concept of "tax period" is not associated with the moment at which tax deductions are applied, but with the moment for which the tax base is determined for the purposes of payment of VAT on sales transactions.

Thus, the amounts of VAT presented on the purchase of goods (works, services) used for export operations, the taxpayer has the right to claim for deduction at the time of determining the tax base, except in cases where the tax return is filed by the taxpayer three years after the end of the relevant tax period. In view of the foregoing, the provision of paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation on the deduction of VAT within three years after the acceptance of goods for accounting does not change the procedure for deducting export VAT amounts.

The above applies to deductions for commodities and non-commodities accepted for accounting before July 1, 2016 and used in export transactions. Since from July 1, 2016, the deduction of VAT on goods (works, services) related to non-commodity exports is accepted on a general basis and 3 years are considered as a general rule.

At the same time, regardless of what goods are shipped for export (primary or non-primary), the deduction of the amount of tax calculated by the exporter on the 181st calendar day in the absence of supporting documents is subsequently made on the date corresponding to the moment of subsequent confirmation of VAT at a rate of 0% (Clause 10, Article 171, Clause 3, Article 172 of the Tax Code of the Russian Federation).

Continuation of the example

The organization Romashka LLC nevertheless collected a full package of documents to confirm the 0% rate in the 4th quarter of 2017.

Before carrying out export operations, it is necessary to study VAT accounting, its rates, types and features of calculation. In our article, you will find answers to questions about tax preferences for exports in 2018, processing transactions and declaring these transactions.

VAT on export of goods

Let's start with the fact that for the implementation of export operations, the legislation of the Russian Federation provides for a VAT rate of 0%. What exactly needs to be done to apply this rate:

• Export goods to the country under the customs export procedure;
• Export, provided that the goods are moved to the special economic zone of the SEZ;
• Provide services for international transportation of goods.

The customs procedure should be understood as the movement of goods outside the country's borders, payment of the necessary duties at customs, compliance with the rules of movement (requirements and prohibitions on the export of certain types of goods), submission of documents, certificates that disclose information about the origin of goods intended for export.

Goods moved to the FEZ are allowed to be stored, stored, processed for production, sent for repair, and other loading / unloading actions are allowed for further transportation to the destination.

Important! We should not forget that the main confirmation of an export operation is a customs declaration, a contract for the supply of goods to foreign partners. Art. 165NK.

The moment of determining the tax base for VAT on export

The moment of determining the base for VAT in export operations depends on the availability of a package of customs documentation for the transaction. For export transactions, the deadline for collecting documentation is set to 180 days. If the company has met this deadline, VAT is charged at a rate of 0% on the last day of the quarter when the package of documents was submitted to the Federal Tax Service.

If within 180 days after the customs operation the documents are not collected, then the company will have to charge VAT on the sale of goods in the usual manner on the date on which the goods were transferred to the foreign buyer.

AT further fate VAT depends on the terms in which the transaction was carried out. If VAT was paid at the regular rate, but the documents were collected late, then the tax paid before July 01, 2016 can be returned. If the transaction was made after July 01, 2016, the tax amount is deductible in the period when the export transaction package was collected or within the next three years.

This condition applies to transactions with buyers located in the Customs Union. The exception is one moment: the transaction for unconfirmed export was carried out with the involvement of railway transport (delivery), then the tax base for the sale is recognized on the date of shipment of goods.

VAT on export to Belarus

In the case of deliveries of goods to the countries of the Customs Union, the day when ownership rights are transferred to the buyer does not depend on the determination of the VAT tax base. If the export transaction is not documented, then VAT must be accrued and paid on the date of shipment of the goods.

For export delivery, it is allowed to draw up a UPD instead of an invoice. The documents indicate a zero tax rate. In the case of delivery to the countries of the Customs Union, the confirmation (package of documents) must be submitted to the Federal Tax Service before the end of 180 days from the date of shipment to the buyer.

The main documents that will confirm the fact of an export transaction are:

• Supply contract;
• Commodity transport documents;
• Waybills for goods (shipment), UPD, invoice;
• Application for import and payment of indirect taxes;
• Export deal declaration.

Such transactions are regulated by an agreement between Russia and the countries of the union, adopted in 2010. In accordance with the protocols approved by the agreement, the VAT return must be filed in the quarter when documents are collected and submitted to the Federal Tax Service that give the right to apply a zero rate on export tax.

Tax deductions for VAT on export

For VAT payers, the legal norms of paragraph 1 of Art. 171NC provides for tax deductions that reduce the calculated tax base for taxable transactions. In this case, some conditions must be met:

• Goods (service or work) purchased for transactions that are subject to VAT;
• The goods (service or work) are accepted for accounting;
• There is an invoice drawn up according to the requirements of Art. 169, 172NK.

So, deductions are recognized and taken into account in the declaration in the period when the operation took place and on the date of the generated invoice.
For export transactions, special requirements are applied, which have been adopted by law since 07/01/2016. With regard to input VAT on transactions related to raw material exports, a rule has been adopted for determining the tax base for VAT, if raw materials are sold for export, the tax calculation date will be the end date of the quarter. As for the rest (if the transaction is not raw materials), it is not necessary to wait for the end of the quarter to calculate the tax, and also to accept the input tax for deduction.

Recovery of VAT deductions for export

Restoration of the amount of VAT occurs in the amount in which it was accepted for deduction earlier. An operation is performed to restore the tax in the period when the sale operation was performed with a zero% VAT tax rate. Until 12/31/2014, there is a rule that obliges to recover VAT if goods or services (fixed assets or intangible assets, other property rights) are used in the sale (according to paragraph 1 of article 164TC). Under this norm, a transaction is accepted with the application of a zero VAT rate and is valid from 01.10.2011.

Starting from January 01, 2015, it is not necessary to recover VAT amounts in such cases. And if, in the future, goods or objects of property are used in sales transactions at a rate of 0%, it is not required. We are talking about the amounts of tax that were accepted for deduction on the basis of received invoices, were reflected in the declaration of the quarter when goods or services were accepted for accounting.

The tax recovery process is as follows. The previously deductible tax, which is credited on the basis of invoices, is reflected in.

Separate VAT accounting methods for export

If a company operates in the domestic and foreign markets, sells products, then it will be necessary to conduct export operations and other sales separately. According to the latest changes in legislation, starting from 01/01/2016, firms are allowed to take tax into account in a simplified way, and not wait until the moment when it is possible to determine the tax base on the basis of paragraph 3 of Art. 172NK.

But, companies exporting raw materials are still required to comply with the rule of Art. 167NK and determine the tax base for VAT in the usual manner. This means that raw material producers need to prepare a full package of documents that will confirm the right to apply the preferential zero VAT rate. For a clear idea of ​​who is the exporter of raw materials, the regulatory framework contains the following. A commodity is:

• Charcoal, wood;
• precious, semiprecious stones(for example, pearls);
• Other mineral goods/raw materials.

A detailed list is determined by the government of the Russian Federation in par. 3 paragraph 10 of Art. 165NK, which lists the codes for the types of raw materials for the foreign economic activity of a Russian company.

If the external trading operations of the company are not of a permanent nature, then NLA Art. 170NC makes it possible not to apply separate accounting in those periods in which the total share of expenses for production and sales without VAT did not exceed the share of expenses on transactions with the main tax rate.

What VAT refund? This is a refund of some part of the tax that was paid at customs when the goods crossed the border, in the event that the amount paid was found to be excessive.
VAT is levied on all goods imported into the country and is paid by the final consumer. The tax is imposed on all goods produced in the country, regardless of where they will be consumed in the future. In Russia, all export transactions are subject to a zero rate.

VAT refund, procedure and terms.

The refund of value added tax is made on the day when funds for the implementation of import / export are received, which come to the account of the company involved in external economic detail.
The taxpayer must, without fail, register the products that fall under the payment of VAT in order to confirm the fact of export/import operations. Documents and a declaration must be submitted to the tax authorities of primary documentation, after which within three months from the moment the VAT is paid, the funds will be refunded.
If the tax service makes a positive decision, then the refund will occur immediately or in the form of an offset for the next period.
In the event that the tax service makes a negative decision, the foreign economic activity participant will receive a notification within ten days.

VAT refund on export.

In order to return VAT upon export, you need to fill out a document and a declaration (calculation of the excess amount of tax that must be returned) and submit them to the tax office.
If the decision is positive, the VAT export is returned, if the decision was negative, then it can be appealed.
Article 164 of the Tax Code Russian Federation the list of goods to which the zero rate can be applied is given. It can be used only if the goods were on the territory of the Russian Federation before shipment. In order to take advantage of the benefits, you must submit documents to the tax office within 180 days after the goods crossed the border. In the next 20 days of the tax period, you must submit a "zero" declaration.
There is a certain list of documents that confirms the right to receive export VAT refund goods from Russia. It is also presented in article 164 of the Tax Code of the Russian Federation, it includes:
Contract with a foreign company;
Bank statement confirming receipt of proceeds;
Customs declaration;
Shipping documents marked by the customs authorities.

Import VAT refund.

The importing company can count on a VAT refund in the event that your company is registered and acts as a VAT payer, a prerequisite is that the imported cargo is not exempt from the need to pay tax, and documents confirming the fact of VAT payment are also indispensable.