How to recover VAT from the budget when exporting. VAT on exports: tax refund and application of the zero rate

Leading Lawyer
Dorofeev S.B.

VAT refund for export: what needs to be confirmed first?

Situations leading to the emergence of the right to a VAT refund can be divided into two large groups: export operations and all others (for example, sales at a VAT rate of 10%). The rules for tax refunds from the budget in these cases differ significantly, primarily in that additional requirements are established to receive a VAT refund when exporting.

VAT refund for export consists, in fact, of two stages: confirmation of the 0% VAT rate for export transactions and, in fact, VAT refund, which consists largely of confirmation by the taxpayer to the tax authority of the legality of the deductions applied and the correctness of the calculations made.

The taxpayer is obliged to confirm the reduced tax rate of 0% in relation to export transactions within 180 calendar days starting from the date of placing the goods under the customs export procedure, for which it is necessary to collect a set of documents provided for in Art. 165 Tax Code of the Russian Federation. Otherwise, the taxpayer will be required to calculate VAT on export transactions at general rates (10 or 18%) and pay it for the tax period in which the shipment occurred by submitting an updated tax return, as well as pay penalties for late payment of tax.

These adverse consequences are imposed on the taxpayer due to the fact that when exporting operations before the expiration of 181 days, the taxpayer does not take into account the amount of export operations in the base for calculating the output tax (despite the fact that, from a formal point of view, the sale of goods for export is considered by the Tax Code of the Russian Federation as sales on territory of the Russian Federation).

If the required set of documents is not collected within 181 days, the Tax Code of the Russian Federation requires that the tax consequences of such activities be no different from ordinary sales on the domestic market of the Russian Federation. Therefore, the taxpayer must pay tax for the period of shipment and penalties for late payment.

VAT refund for export: what documents must be submitted to the Federal Tax Service of the Russian Federation?

The specific list of documents submitted to the tax authorities to confirm the zero VAT rate and receive a VAT refund upon export depends on the terms of the export contract, the type of goods (work, services) exported, etc. The specified documents are given in Art. 165 Tax Code of the Russian Federation.

Thus, for “regular” exports outside the Customs Union, the following are provided:

• a contract (a copy thereof) with a foreign person for the supply of goods outside the Customs Union;
• customs declaration (its copy) with the corresponding marks of the customs authorities;
• copies of transport, shipping and (or) other documents with appropriate marks from customs authorities.

It should be noted that this list of documents is the most general, while Art. 165 of the Tax Code of the Russian Federation, in order to confirm a reduced tax rate of 0% in relation to certain specific export transactions (certain types of goods or services or the method of their export), establishes rather different requirements.

At this stage of VAT refund for export, the most important point for the taxpayer is to obtain and provide the tax authority with copies of customs declarations, transport and shipping documents containing the necessary marks of the customs authorities. Literally every such document (on every page) must have a corresponding stamp.

In the absence of such marks from the customs authorities, it will be impossible to confirm the legality of applying the zero rate, even if the possibility of its application can be established on the basis of other documents submitted to the inspection in accordance with Art. 165 Tax Code of the Russian Federation. This approach follows, among other things, from arbitration practice (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 23, 2008 N 10280/08).

The taxpayer can obtain such marks either by independently contacting the relevant customs authority or with the help of a customs representative.

It should also be noted that the list of documents confirming the application of the 0% rate is exhaustive, therefore the requirements of the tax authorities to submit other documents not specified in Art. 165 of the Tax Code of the Russian Federation are unlawful, and the decision to refuse VAT refund is illegal. When considering such disputes, arbitration courts, as a rule, side with the taxpayer (for example, Resolutions of the FAS Moscow District dated 03.08.2009 N KA-A40/7259-09, FAS Volga District dated 26.06.2009 N A12-3559/2008).

It must be remembered that the submission of a complete package of documents that meets the requirements of Art. 165 of the Tax Code of the Russian Federation does not entail the automatic application of a tax rate of 0% and the receipt of a VAT refund upon export. This is only a condition confirming the fact of real export and payment of VAT. Therefore, when deciding on the application of a 0% rate and tax deductions, tax authorities take into account the results of checks of the accuracy, completeness and consistency of the submitted documents, as well as data on the actual implementation of activities. In addition, the results of verification of the fulfillment of taxpayers' obligations to pay VAT to the budget are taken into account.

With regard to the specific requirements for the preparation of documents necessary to confirm the 0% rate, we note that these documents must comply with the requirements of the legislation of the Russian Federation or international legislation. At the same time, there are currently so many disputes between taxpayers and tax authorities regarding these requirements that it is not possible to describe all possible nuances in general, not in relation to specific documents.

In any case, taxpayers starting to carry out export operations are strongly recommended to study in advance the possible requirements of the tax authorities for documents drawn up during their specific operations, as well as the practice of disputes regarding them.

After the documents according to the relevant list have been collected, it is necessary to calculate the tax and fill out section. 4 tax return, and also submit it to the tax authority.

How to speed up VAT refunds when exporting?

In order for VAT refunds on exports to occur faster, the taxpayer has the right to claim deductions related to export activities, simultaneously with the provision of documents confirming the VAT rate of 0%. In this case, the tax authority will, within the framework of one desk audit, check the validity of the application of this rate and the legality of the application of tax deductions.

If everything was done correctly, after just over 3 months the taxpayer will receive an export VAT refund amount to his account.

The above recommendations are general; the specific procedure for a taxpayer to obtain a VAT refund when exporting depends on the type of business transactions leading to a VAT refund, as well as the specific circumstances of his activity.

Exporting goods and own products outside of Russia is a financially profitable operation for taxpayers. The legislation provides for a special procedure for calculating and refunding value added tax (VAT) for enterprises involved in export activities:

• the VAT rate on goods/services shipped for export is set at 0%;
• tax paid on the purchase of products intended for export abroad is subject to reimbursement from the state budget.

Due to the need to return from the budget VAT paid on Russian territory, fiscal authorities pay special attention to enterprises that use export operations. An unreasonably claimed VAT refund or failure to comply with the regulations for confirming the right to apply a preferential tax rate is fraught with substantial additional payments to the budget and penalties.

Specifics of export VAT

When purchasing goods or producing your own products/work, the cost of a unit of goods initially includes VAT paid to the supplier. When reselling such a product on Russian territory, the company will be forced to pay 10% or 18% of the sales amount to the budget.

If this product is sold to a foreign enterprise, then the exporter’s obligation to pay VAT disappears, since for such transactions a VAT rate of 0% is provided.

Example

Company A. purchased goods for sale in the amount of 118,000 rubles, paying the supplier VAT in the amount of 18,000 rubles. For sales, the company has two options - sell the goods to a Russian company, or transport them to a counterparty in Belarus. The profitability of both transactions should be determined.
When selling in Russia:
The sales amount will be 150,000 rubles, of which VAT is 22,881 rubles. Taking into account the “input” tax, company A. is obliged to pay VAT to the state in the amount of (22881 – 18000) = 4881 rubles. The profit from the operation will be 32,000 rubles, including VAT payable of 4,881 rubles. Net profit – 27119 rubles.
When exporting to Belarus:
The sale will be the same 150,000 rubles, however, applying a 0% rate, the company does not charge VAT for payment. In addition, A. has the right to return from the budget the amount previously paid to the supplier in the amount of 18,000 rubles. The profit will be 32,000 rubles, plus the refunded VAT, for a total net profit of 50,000 rubles.

As can be seen from the example, export operations can almost double profits, which is undoubtedly beneficial for a Russian company. However, obtaining increased income is associated with the need to confirm to tax authorities the application of a zero VAT rate.

How to confirm the zero rate for an export transaction

The list of customs documentation attached to the VAT return and justifying the lawful application of the zero tax rate depends on the direction of export operations:

• export of goods to the countries of the Eurasian Economic Union (former republics of the USSR);
• shipment to other countries outside the EAEU.

Export to EAEU countries

When moving goods to the Eurasian Economic Union (EAEU) - Belarus, Armenia, Kazakhstan or Kyrgyzstan - simplified customs regulations are applied, so the list of documents required to justify the application of a 0% rate is quite limited. The seller must present the following documents to the tax service:

• transport and shipping documents for export cargo;
• application documents for the import of goods and confirmation of payment of indirect tax payments by the buyer;
• a contract between a Russian seller and a buyer from the EAEU countries.

Since two-way electronic exchange of data on the import/export of goods has been established between the customs and tax services, the presentation of paper documents is not necessary. It is enough for an exporting company to create a register of necessary documentation in electronic form and submit it to the tax office.

Export to other foreign countries

When exporting goods to countries outside the EAEU, you can confirm the application of a 0% VAT rate with the appropriate documents:

• a copy of the foreign trade contract or, in its absence, an acceptance or offer;
• agreement for the provision of intermediary services - if the export is carried out through a third party (attorney, agent, intermediary);
• customs declaration (copy or register in electronic form);
• commodity and transport documents (bill of lading, CMR waybill, air or combined waybills).

All documents presented must have official marks from customs services, indicating the actual export of goods from the territory of Russia.

During a desk audit, tax authorities may request bank statements or invoices for an export transaction, so it is advisable for the seller to prepare copies of documents to be attached to the VAT return.

Deadline for confirming the legality of applying the zero rate and desk audit

Tax legislation requires the exporting seller to generate and submit a package of necessary documents to the tax service within 180 calendar days after the cargo leaves Russia.

After successful confirmation by the taxpayer of the right to apply the 0% VAT rate, the Federal Tax Service begins a desk audit. It should be borne in mind that the fiscal authority does not control the correctness of a separate export transaction - the entire tax period during which the transaction was completed is subject to verification.

During the desk audit the following is subject to analysis:

• the exporter has the resources necessary for international trade - office, warehouses, staff;
• presence of licensing and permitting documentation;
• timely conclusion of agreements with transport and logistics companies transporting export cargo.

Tax inspectors will most likely conduct counter audits by requesting invoices and invoices from suppliers of goods exported abroad.

If the exporting company has undergone reorganization changes (merger or accession procedures) over the past 6 months, then the attention of the tax inspectorate to its foreign trade activities will be especially close.

Consequences of non-compliance by the exporter with the prescribed regulations

The absence of a complete package of documents or failure to submit them to the tax authority results in the following sanctions for the exporter:

• additional VAT at a rate of 18% (10% when exporting goods from the relevant list);
• determined by the moment the cargo actually crosses the border of the Russian Federation;
• calculation of penalties from the date of shipment of goods.

If the exporter is late in providing documents, he can count on a VAT refund in the next tax period. After the full list of documents is submitted to the Federal Tax Service, the supervisory authority decides to conduct a desk audit. However, this procedure will begin only from the beginning of the next quarter and will last three months.

Voluntariness in applying a zero VAT rate

The use of any benefits for the taxpayer is entirely voluntary. Quite often, organizations do not take advantage of the required concessions if they are not sure that they can reliably and reasonably confirm their right to the benefit.

In contrast to tax privileges established by law, the use of a zero VAT rate for export transactions is a mandatory condition. The taxpayer is not exempt from paying tax; he must, as a general rule, keep records of taxable transactions and submit a VAT return to the tax authority.

In addition, the taxpayer must separate the accounting of transactions at standard rates (10% and 18%) and at the zero rate. “Input” VAT on goods/services subsequently used in export transactions must be accounted for separately. This includes costs for the purchase of materials and raw materials, goods for sale, transport services of third-party companies, rental of warehouses, etc. The entire amount of tax on purchased resources used to ensure exports is subject to reimbursement from the budget, therefore, in order to avoid tax disputes, strict accounting is necessary.

Remember: Export transactions are accompanied by mandatory issuance of an invoice with a dedicated zero rate. The document must be issued no later than five days after shipment has been completed.

When can an exporter receive budget money?

Upon completion of a three-month desk audit, the tax service makes a decision in which it orders the exporting company to fully or partially reimburse the “input” VAT paid. The law allocates the supervisory authority no more than 7 calendar days to make a decision.

The taxpayer may declare his intention to use the refund amount to cover the existing arrears on mandatory payments. If such an application is not received by the Federal Tax Service, the compensation amount must be received in the exporter’s current account within five banking days.

Refusal of tax refund

In some cases, the tax service may refuse the exporter a VAT refund. A negative decision by the Federal Tax Service may be caused by the following reasons:

• the presence of obvious errors in recording export transactions and drawing up primary documents;
• transactions were made by related companies;
• unreasonable, from the point of view of the Federal Tax Service, registration of goods.

If a refusal is received, the taxpayer can challenge the decision of the Federal Tax Service inspector in a higher inspection or in court.

The tax office always carefully checks VAT amounts when exporting. Product sales operations abroad are taxed according to a different scheme. VAT is calculated twice – in the country of export and in the country of import. Russia reimburses VAT on exports to both organizations and private entrepreneurs.

Export trade is an area that both business and the government are striving to develop. Sending goods (work, services) abroad for sale allows companies to develop new markets and reach another level.

When exporting products, the enterprise is obliged to:

• pay customs duties and make other payments;
• comply with the rules of economic policy;
• export products in the same condition in which they were at the time of acceptance of the customs declaration;
• and also comply with other legal regulations.

An example of the sale of goods in Russia

The company Mercury LLC buys products worth 100 thousand rubles. VAT (18%) is 18 thousand rubles. When selling goods in Russia, for example, for 120 thousand rubles. VAT is equal to 18 thousand 305 rubles. (120 * 18% / 118%). The margin is 120 thousand rubles. – 100 thousand rubles. = 20 thousand rubles, of which VAT must be paid. The state receives 2 thousand rubles. (20 thousand rubles – 18 thousand rubles = 2 thousand rubles). That is, the amount of net profit for the company is 18 thousand rubles.

Example of exporting goods abroad

The initial cost of the product is 100 thousand rubles. VAT – 18 thousand rubles. It is sold for export for 120 thousand rubles. with 0% taxation in accordance with the Tax Code of the Russian Federation (at a zero export rate). The amount of net profit is 20 thousand rubles. But the company has already paid a tax of 18%, that is, 18 thousand rubles. The tax office will return this amount. When sending goods for export, a company can receive 20 thousand rubles. + 18 thousand rub. = 38 thousand rubles. instead of 18 thousand rubles.

Organizations are required to transfer VAT on goods exported abroad to the relevant authorities. But this is not always necessary.

When selling products abroad, businessmen have the right to apply preferential zero interest rates. However, if the transaction is not confirmed within the prescribed period, the entrepreneur pays the fee in full.

To which goods does the 0% VAT rate apply when exporting?

0% VAT applies to the export of the following works and services:

• on international transportation of goods;
• for oil supply via pipeline;
• for gas supply;
• provided by the national grid;
• for processing of goods in the customs territory;
• for the provision of trains and containers;
• water transport for the transportation of products exported under the customs export procedure;
• work in river and sea ports for the transportation and storage of goods exported across the Russian border.

The article states that 0% VAT on exports may be levied on products exported under customs regime. However, the export VAT documents listed in Art. 165 of the Tax Code of the Russian Federation. If the service is not on the list above, the rate may be different.

It must be taken into account that oil, gas and gas condensate cannot be on the list, even if all legal requirements are met.

The tax may not apply to work on the production and sale of products. A list of such activities is given in subsection. 1 tbsp. 1 tbsp. 165 of the Tax Code of the Russian Federation.

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Today, there is a special procedure applied during the tax period, where the total costs of operations taxed at a 0% rate are less than 5% of the costs that the company incurred to sell goods. In such cases, VAT on indirect costs in terms of tax is combined with the amount of contributions to the state levied on indirect costs. The final amount of funds paid can be claimed for deduction. The procedure is standard.

To take advantage of the preferential conditions of the zero rate, the businessman must provide all the necessary documentation by the specified deadline. It’s worth noting right away that the list is wide and some difficulties may arise.

The situation is a little simplified if goods are transported by conventional transport and not by pipeline. Also, fewer difficulties arise if the products are not included in the group of government supplies. In this case, the list of documents to confirm 0% VAT upon export is as follows:

• an agreement between the taxpayer and an enterprise or trustee regarding trade abroad;
• customs declaration, which indicates that the products were released upon export and inspection; a note that the goods crossed the border at a checkpoint (for example, at the airport);
• transport and accompanying documentation for certain products with notes from customs authorities;
• an agreement executed in the name of an intermediary, if the goods are sold through an agent or proxy.

To confirm 0% VAT on exports, other documentation (bank statements, invoices) does not have to be immediately presented to the tax authorities. However, it should be retained to be provided to inspectors upon receipt of a request.

It is also worth adding to the first point that zero VAT on export is valid only if the document has the signature of both parties. Export (and VAT on it) in 2017 is carried out with certain changes. Since 2017, it is necessary to provide documents and certificates confirming that the parties to the contract have reached agreement on all its issues - price, sale, etc. In addition, an indication of all parties to the transaction and a clear description of the goods (quantity or weight, dimensions, etc.) d.) mandatory.

These documents are submitted to the fiscal authority along with copies in order to confirm trade relations with the EAEU states and export products to other countries. The taxpayer is given 180 days from the date of commencement of export of goods abroad to submit the relevant documents to the inspectorate. Only if all these requirements are met does a businessman or legal entity have the opportunity to apply 0% VAT when exporting. If within the specified time the company has not substantiated its right to a zero rate, it is charged a duty of 10% or 18% depending on the type of goods exported.

If an enterprise exporting goods turns to carriers without Russian citizenship who do not pay taxes in this country, then it relies on the provisions of Art. 161 of the Tax Code of the Russian Federation. In accordance with the provisions of this regulatory act, enterprises in Russia cooperating with foreign transport companies are required to calculate, withhold and pay a special tax to the budget of the Russian Federation. In this case, the company exporting products becomes a tax agent for VAT.

The tax rate for a foreigner is 20% in accordance with subparagraph. 2 p. 1 art. 164 of the Tax Code of the Russian Federation. At the same time, the Russian carrier is subject to zero VAT on exports. Note that the rule applies only to the export of products. When it comes to imports, different rules apply.

The taxpayer himself decides whether he will apply the benefits or not. Often, enterprises do not take advantage of the benefits provided to them by law if they are not sure that they can reasonably confirm their right to them.

In contrast to tax benefits established by regulations, the application of a 0% VAT rate when exporting is an indispensable condition. The enterprise is not exempt from mandatory contributions to the budget. It must, under general conditions, keep records of taxable transactions and submit a VAT return to the fiscal authorities.

Also, the enterprise must necessarily separate the accounting of transactions at regular rates (10% and 18%) and zero taxation. Tax on products and services used in export operations is taken into account separately. Here we are talking about the costs of purchasing materials and raw materials, products for sale, transport services of third-party companies, renting warehouses, etc. All costs for resources purchased to support export operations are reimbursed from the budget. This is why you need to keep strict records to avoid tax disputes.

It should be remembered that export transactions are accompanied by the mandatory issuance of an invoice with a dedicated zero rate. The document must be issued no later than 5 days from the date of shipment of the goods.

Export to countries EurAsEC(that is, to Kazakhstan, Belarus, Armenia, Kyrgyzstan) has its own characteristics. All VAT rules in cooperation between these states are included in the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing products, carrying out work, and providing services (Appendix No. 18 to the EurAsEC Treaty). This document reflects that an enterprise supplying goods abroad has the right to taxation in accordance with the general procedure in force in a given country. It follows from this that when exporting products to EurAsEC states, taxation is subject to the same rules as when exporting to other countries.

The Treaty on the EAEU dated May 29, 2014 states that 0% VAT on exports is used to justify such a rate in documentation for the tax office: declaration, commodity agreement with the buyer, application for the import of products into the territory of the state. The exporter must confirm payment of all necessary taxes.

If goods are moved across the EAEU (Eurasian Economic Union), that is, through Armenia, Belarus, Kyrgyzstan or Kazakhstan, simplified customs regulations are used. That is why not much paperwork is needed to justify the use of a 0% rate. The seller must provide the following documents regarding VAT upon export to the tax authority:

• transport and commodity documentation for export products;
• application papers for the import of products and papers confirming that the buyer has made indirect tax payments;
• an agreement between a seller from Russia and a buyer from an EAEU country.

Customs and tax services exchange electronic documents on the import and export of goods. There is no need to present printed papers. The exporting company only needs to create an electronic register of documents and submit it to the tax authority.

VAT on exports to Belarus is 0%. Please note that the selling company must prove its right to zero tax. To confirm 0% VAT on exports, certain procedures are carried out.

The first is the collection of documents confirming the export of goods to Belarus:

• the agreement in accordance with which the seller exported the products;
• a statement from the buyer, which contains a note from the fiscal authority of the importing state about the import of exported goods and the payment of indirect taxes or that the import of such products was not subject to tax;
• transport and (or) shipping documentation confirming the movement of cargo from Russia to Belarus.

The second is entering information into the VAT return when exporting goods. To reflect such transactions, a part of the VAT declaration for export is provided: sections 4–6 are required to be completed.

In section 5, indicate the period of emergence of the right to a tax deduction. Section 6 reflects only those transactions for which the deadline for submitting documentation justifying the right to apply the zero rate has expired (180 calendar days).

Third, submit supporting documents and declarations to the tax authority.

A company has the right to account for VAT on exports at a zero rate if it completes all three procedures and collects documents confirming exports 180 days from the date of shipment. If she does not do this, then she calculates VAT at a rate of 10% or 18%.

Let us note that since July 2016, exporting enterprises supplying goods to the EAEU states must fulfill one more obligation: to write down the product type code in the invoice in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union (approved by decision of the EEC Council dated July 16, 2012 No. 54).

Is a zero VAT rate applied when exporting retail purchases and sales?

Based on the explanations of the Russian Ministry of Finance, 0% VAT on exports is not applied if a Russian enterprise sells goods under retail sales contracts for export from Russia in the customs export procedure. That is, operations related to the sale of such products are subject to a standard tax of 10% or 18% (letter of the Department of Tax and Customs Policy of the Ministry of Finance of the Russian Federation dated October 8, 2017 No. 03-07-08/50684).

Please note that 0% VAT is applied on the sale of goods exported under the customs export procedure only if the papers provided for in Art. 165 of the Tax Code of the Russian Federation. That is, documents justifying VAT on exports that must be presented are copies of a contract between a taxpayer from Russia and a foreign partner for the supply of products outside the single customs territory of the Customs Union (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation).

The supply contract obliges the seller engaged in business to transfer, within a specified time, the products produced or purchased by him to the buyer for use in business or for solving problems not related to use for personal, family, household and other similar purposes (Article 506 of the Civil Code of the Russian Federation).

A retail purchase and sale agreement obliges the seller running a business selling goods at retail to transfer to the buyer products intended for use for personal, family, household and other similar purposes not related to business (Clause 1 of Article 492 of the Civil Code of the Russian Federation).

Confirmation of 0% VAT on export and desk audit

After the taxpayer confirms the right to use 0% VAT on exports, the Federal Tax Service begins a desk audit. It must be remembered that the Federal Tax Service will not consider the correctness of only a separate export operation. The authority controls the entire tax period of the transaction.

During a desk audit, the Federal Tax Service reveals:

• does the exporter have the resources necessary for trading activities on an international scale: office, warehouses, staff of the appropriate number of employees;
• are all permits and licensing documents available;
• whether agreements with transport and logistics companies transporting export cargo were concluded in a timely manner.

It is likely that tax inspectors will carry out counter checks, during which they will ask to present invoices and invoices from suppliers of products exported abroad.

If the exporting company has been reorganized to some extent over the last six months (its legal address has changed, merger and accession procedures have been carried out), the tax office will begin to especially closely monitor its international activities.

If an exporting company does not have a complete package of documentation or does not submit documents to the tax office in a timely manner, the following sanctions are applied to it:

• additional tax is charged at a rate of 18% (VAT is calculated at 10% when exporting products from the corresponding list);
• determine the tax base at the moment the goods actually cross the Russian border;
• penalties are calculated from the date of shipment of products.

If a company exporting goods abroad did not submit documents for VAT upon export in a timely manner, it can hope for a VAT refund in the next tax period. After submitting the full list of papers to the Federal Tax Service, the regulatory authority makes a decision on a desk audit. But it should be carried out only from the beginning of the next quarter and last three months.

Based on the results of a desk audit, which lasted three months, the Federal Tax Service decides whether the exporting company should be reimbursed in full or in part for the input VAT paid. The law allows the Federal Tax Service to make a decision within a week (no more).

The taxpayer has the right to declare his intention to cover the shortfall in taxes by sending the appropriate amount. If such information was not transmitted to the Federal Tax Service, the refunded tax is credited to the exporter’s current account within 5 banking days.

In some situations, the Federal Tax Service has the right not to reimburse VAT to the exporter:

• if operations for the export of goods are recorded with obvious errors, and the primary documents for VAT for export are drawn up inaccurately;
• if transactions between themselves were carried out by related companies;
• if goods are registered, in the opinion of the tax service, unreasonably.

If the taxpayer receives a refusal, he can challenge the decision of the Federal Tax Service inspector by contacting the court or a higher inspection.

Separate accounting of input VAT when exporting goods

Companies must keep separate VAT records on purchased products that are used for operations that are and are not subject to taxation (clause 4 of Article 170 of the Tax Code of the Russian Federation).

There are no rules in the law of the Russian Federation on the basis of which enterprises can maintain separate tax accounting for input VAT when carrying out transactions to which tax is applied at different rates (0% and 18% or 0% and 10%). However, the procedure for deducting input VAT on transactions with zero taxation is separate, and therefore in reality it is necessary to maintain separate accounting.

Since the method of distribution of VAT for export is not mentioned in any legal act, the company needs to reflect the rules for maintaining separate tax accounting in its accounting policy. If this is not done, the fiscal service may invalidate your accounting and recalculate all VAT amounts.

Why separately account for input VAT when exporting? First of all, to calculate input VAT attributable to export operations. Input VAT can be deducted only after confirmation of the zero VAT rate. The rest can be easily deducted in the current tax period.

It is worth noting that the well-known rule of 5% of the total amount of total costs, which allows for separate accounting, cannot be applied to the shipment of goods for export. In this regard, companies are forced to distribute VAT when exporting goods. However, thanks to changes that took place in 2016, not all organizations must do this.

Firms exporting non-primary products not obliged account for goods separately for VAT from July 1, 2016. But this rule applies only to goods purchased for sale abroad after July 1, 2016. That is, if you purchased non-raw materials from a supplier on March 3, 2016, and sold them to a foreign partner for export 1 April 2016, you will have to keep separate records for it in the standard manner. You will have to restore the input VAT on this product and accept it for deduction only after confirming the VAT rate of 0%.

As already noted, enterprises exporting non-commodity goods do not need to maintain separate accounting of products for input VAT from July 1, 2016. At the same time, 180 days are allotted, as before, to confirm the zero VAT rate.

How to fill out a VAT return for export

When filling out a tax return when delivering goods abroad, you should take into account whether the documentation confirming 0% VAT on export was collected on time.

Option 1.The documentation confirming the zero VAT rate was collected on time.

In this case, information about export operations is entered in section 4 for the quarter during which the documentation was collected. If during this period you provide information only about export operations, then, in addition to Section 4, you need to fill out and submit to the Federal Tax Service:

• title page;
• section 1;
• section 8;
• section 9.

If during the past quarter you carried out other procedures that should be reflected in the VAT report, simply add section 4 to your return.

Section 4 contains 4 blocks of lines 010 – 050. One block summarizes transactions related to one code from Section III of Appendix 1 to the Procedure for filling out the declaration. The rules for specifying codes are described in section 4. If you need to display transactions using more than 4 codes, use the additional page in section 4.

When filling out section 4, indicate:

• transaction code (line 010);
• cost of products shipped for export (line 020);
• the amount of input tax accepted for deduction on export operations for goods whose price is entered in line 020 (line 030). This line does not reflect the amount of input tax on goods (work, services) accepted for accounting from July 1, 2016 and used for the export of non-resource products. A tax of this type is shown according to the standard scheme when accounting for goods (works, services);

• the total sum of all lines is 030 (line 120). If you have multiple pages of Section 4, line 120 should be completed on the first one;
• line 130 is not filled in;
• lines 060–080 are also not filled in. It is necessary to enter information into them only if the tax base and deductions are adjusted due to the fact that the buyer returned the exported products;
• lines 090 and 110 are not filled in. Exceptions are cases when the price of products shipped for export increases or decreases.

Option 2.Documentation that confirmsVAT 0% on export, not collected in a timely manner.

In this case, an updated declaration is submitted for the quarter during which the entrepreneur shipped goods for export. When preparing the report, additional pages of the purchase book and sales book are drawn up. The following must be completed in the updated declaration:

• section 6, which reflects the accrual for unconfirmed export transactions at the regular rate (10% or 18%);
• appendix 1 to section 8;
• appendix 1 to section 9;
• sections that were completed and submitted to the Federal Tax Service as part of the initial declaration;
• section 6, consisting of two blocks of lines 010–040. Each block summarizes the operations of one code. The codes can be found in Appendix No. 1 to the Procedure for filling out the declaration.

When filling out section 6, you should indicate:

• transaction code (line 010);
• the price of exported products (excluding VAT), documentation for which was not collected in a timely manner (line 020);
• the amount of VAT calculated on the price of exported products at a rate of 10% or 18% (line 030);
• the amount of deductions that are reflected in line 020 for products (works, services) purchased for export operations (line 040). The line does not indicate the amount of input tax on goods (work, services) that were accepted for accounting from 07/01/2016 and used for the export of non-raw materials. This tax is deducted in the standard manner when accounting for goods (work, services);
• the total amount of tax from all transactions for which the zero VAT rate for export was not confirmed on time (line 050). If you filled out several pages of section 6, line 050 is filled in only on the first;
• the total amount of deductions for unconfirmed export transactions (line 060). When filling out several pages of section 6, line 060 is filled in only on the first page;
• lines 070–100 are not filled in. It is necessary to enter any information into them only if the tax base and the amount of deductions are adjusted due to the fact that the buyer returned the exported products;
• lines 110–150 are also not filled in. The only exceptions are cases when the cost of shipped products increases or decreases.

On page 001 of section 6, display the results of tax calculation for this section:

• if the number on line 050 exceeds the amount on line 060, then in line 161 indicate the amount of tax payable (the difference between the values ​​on lines 050 and 060);
• if the number on line 050 is lower than the amount on line 060, then in line 170 indicate the amount of tax that needs to be reimbursed (the difference between the values ​​on lines 060 and 050).

Other sections that were previously filled out in the initially generated declaration, which do not require adjustments, do not need to be changed.

Example

Beta LLC entered into a contract for the supply to Sweden of:

• clothes for children made of natural rabbit and sheepskin (the VAT rate is 10% (paragraph 3, subparagraph 2, paragraph 2 of Article 164 of the Tax Code));
• products made of genuine leather and fur (at a VAT rate of 18%).

The export contract was concluded for a total amount of 16 million rubles. The cost of clothing for children amounted to 3 million 200 thousand, leather and fur products - 12 million 800 thousand rubles. The company turned to a customs broker to complete customs clearance. The price for his services amounted to 118 thousand rubles, including VAT of 18 thousand rubles.

Within the allotted time, the company collected all the necessary documentation confirming that it has the right to apply 0% VAT on exports. Beta's accountant distributed the amount of VAT on the cost of brokerage services in proportion to the price of clothing for children and fur and leather products.

According to the line with code 1011410 (sales of products not specified in paragraph 2 of Article 164 of the Tax Code of the Russian Federation):

• on line 020 (tax base) – 12,800,000 rubles;
• on line 030 (tax deductions) – 14,400 rubles. (18,000 rubles: 16,000,000 rubles × 12,800,000 rubles).

According to the line with code 1011412 (sales of products specified in paragraph 2 of Article 164 of the Tax Code of the Russian Federation):

• on line 020 (tax base) – RUB 3,200,000;
• on line 030 (tax deductions) – 3,600 rubles. (RUB 18,000 – RUB 14,400).

VAT refund when exporting goods in 2017

A company can recover export VAT only if it confirms that it used purchased raw materials (materials, services) in the production of products or sold purchased goods to foreign enterprises.

There are two options for reimbursing the company for VAT paid:

• receiving the VAT amount from the budget to the current account (in this case, the company should not have debts to the budget);
• registration of offset of the paid amount of VAT against upcoming payments to the budget.

A company selling goods outside the country can claim a refund of export tax if it has paid VAT to the budget. If this does not happen, the export VAT cannot be refunded to the enterprise supplying products abroad.

Federal Law No. 150-FZ dated May 30, 2016 introduced new export rules (VAT). In 2017, firms can claim export tax as a deduction after registering goods and receiving invoices. Thus, the conditions for deducting taxes both for supplies abroad and for domestic transactions are identical. Accordingly, organizations no longer need to separately account for VAT.

We emphasize that the innovations do not apply to companies supplying raw materials abroad. To it, paragraph 10 of Art. 165 of the Tax Code of the Russian Federation refers to:

• products of chemical and related industries;
• mineral products;
• wood and wood products;
• charcoal;
• pearls, precious and semi-precious stones;
• precious metals;
• base metals and products made from them.

In 2017, a company can declare a VAT refund when exporting raw materials on the last day of the quarter during which it prepared documentation at a rate of 0% (clause 9 of Article 167 of the Tax Code of the Russian Federation). The company needs to submit the contract, customs declaration, copies of transport and shipping documents to the tax authority. Organizations are given 180 calendar days to collect papers.

If the company planned to sell raw materials on the domestic market and VAT on goods (works, services) related to its exports was deducted according to the general scheme at the time of its entry into accounting, VAT on the date of export shipment on it will need to be restored (clause. 3, Article 172 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 28, 2015 No. 03-07-08/49710).

To reimburse the paid VAT amount after selling products for export, you must provide documents confirming the fact of sale. In paragraph 1 of Art. 165 of the Tax Code of the Russian Federation provides a list of documents required in this case. The period for confirming the sale of goods for export is 180 days from the date of the customs service mark (clauses 9 and 10 of Article 165 of the Tax Code of the Russian Federation).

The set of necessary documents must be sent to the tax authority at the place of registration. The inspection checks the papers within no more than 3 months from the date of acceptance. If the authority makes a positive decision, then from this date the paid amount of VAT is returned to the company within two weeks.

Application for tax deductions when selling goods for export is carried out in the following order:

• deduction of the presented amount of VAT is made at the time of determining the tax base (clause 3 of Article 172 of the Tax Code of the Russian Federation);
• deduction of the cost of the tax presented on the 181st day in the absence of supporting documentation is made on the day corresponding to the moment of the next calculation of VAT 0% for export (clause 10 of article 171, clause 3 of article 172 of the Tax Code of the Russian Federation).

Export VAT is returned in the following order:

1. An agreement is concluded with a foreign partner indicating the payment scheme: in advance or actual upon shipment of the goods.
2. A transaction passport is issued at the bank. If goods are shipped for the entire contract amount, the transaction passport is closed.
3. The prepayment is transferred to the bank account. Within two weeks, a certificate of foreign exchange transactions is drawn up indicating the purpose of receiving the money.
4. The shipment is generated at a VAT rate of 0%.
5. A monthly report indicating the HS code for sold products is submitted to the statistics department of the customs department.
6. An application for confirmation of VAT at a zero rate is generated. In Art. 165 of the Tax Code of the Russian Federation provides a list of required documentation.
7. A VAT declaration for export is drawn up, the completion of which involves entering information into the 4th and 6th sections.
8. The information is entered into the PIK-VAT program. The information is generated in electronic format and sent to the Federal Tax Service.
9. The Federal Tax Service Inspectorate receives a request to provide documents for a desk audit.

Important! Enterprises supplying goods abroad have the right not to apply a 0% VAT rate. The general rule is that there is a zero VAT rate on exports. But companies selling and transporting products abroad will not be able to use it in 2018 (draft bill No. 113663-7).

To waive 0% VAT on exports, you must submit an application to the inspectorate. It should be provided no later than the 1st day of the quarter from which the company decides not to apply the 0% VAT rate. You can refuse it for a period of at least 12 months. In this case, tax will be charged at rates of 10% or 18% on all transactions.

Example

The Uyut Plus company and the Slava company (Hungary) entered into a contract for the supply of furniture. The price was 18,740 euros per batch. The Uyut Plus company bought chairs and sofas from the Mebelshchik company in the amount of 1,211,800 rubles. The VAT amount is 184,850 rubles. The chairs and sofas were delivered to Slava, which cost 7,400 rubles.

When filling out the declaration, the accountant of the Uyut Plus company, working in the 1C program, must convert euros into rubles. Only in this case will the report be considered correctly completed.

At the time of the declaration, the euro exchange rate was equal to 74.18 rubles. The organization's profit then amounted to 1,390,133 rubles. To return the funds, the Uyut Plus company submitted documentation to the tax authority confirming the export of goods. The accountant needed to make the following entries:

Date of manipulation	Debit	Credit	Action completed	Sum	Documentation
			The furniture arrived at the company's warehouse	1,026,950 rubles	Packing list
			The amount of input VAT has been posted	184,850 rubles	Invoice
			Funds have been paid for the supplied chairs and sofas	1,211,800 rubles	Payment order
			The amount of revenue taken into account	1,390,133 rubles	Supply contract, customs declaration
			The costs of the cost of sofas and armchairs are taken into account	1,026,950 rubles	Packing list
			Costs for payment of transport company services were recorded	7,400 rubles	Certificate of completion
			Payment is credited to the company's foreign currency account	1,413,183 rubles	Bank statement
			The exchange rate difference between payment and revenue was carried out	23,050 rubles	Accounting certificate-calculation
			VAT amount reflected	184,850 rubles	Supply contract, customs

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

Who doesn't pay VAT now?

Since this year, the ranks of “beneficiaries” have increased significantly. The following are now entitled to a 0% VAT rate:

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

Important! The right to receive a 100% VAT benefit must be proven. If this fails, you will have to pay 18% for all counterparties.

VAT on export of goods

Due to the close cooperation of many Russian entrepreneurs with countries near and far abroad, there is a special interest in payment and refund of VAT when exporting goods. The following types of activities are now eligible to receive 100% benefits:

• international transportation of products;
• transportation of oil through a pipeline;
• gas sales;
• national 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 calculate it carefully.

Procedure for receiving preferential rates

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

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

The entrepreneur will have 6 months from the moment the cargo crosses the border. The process of collecting documents is not quick, so you shouldn’t put it off for a long time. Once all the papers have been collected, they should be taken to the tax office at the place of registration of the company. It is especially important to submit your application on time.

You should be prepared for bureaucratic litigation, which can significantly increase the time it takes to collect the necessary papers. Some entrepreneurs never manage to get past 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, a date for the desk audit is set. Its duration is three months. The fate of the deduction will depend on how the businessman passes the camera room. If the concealment of income is revealed or not all documents are provided, then you can forget about compensation. Or you will have to wait an additional month until the tax authorities consider a late application for a deduction submitted by an entrepreneur after passing the audit. If all is well, then within seven working days after the desk reconciliation, a decision is made to refund 18% VAT. The value added tax refund algorithm looks like this:

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

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

How to get your deduction faster

There is an accelerated procedure for tax refund when exporting goods abroad. Its key point is the early completion of the desk reconciliation - in two months. Only those organizations that have a low or medium level of tax risk (as 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 declared for compensation should not exceed the total amount of taxes (income tax and VAT), as well as excise taxes and mineral extraction tax, which were paid for the previous 3 years.
2. The share of transactions with low-risk counterparties must be at least 90%.

Despite the fact that 2019 marked a significant relaxation in terms of taxation for a number of entrepreneurs, a series of tax rate increases are coming ahead. According to many experts, VAT will rise to 22% next year, and personal income tax to 15%.

VAT refund: when possible

Any foreign economic contacts with foreign partners involve the export of goods outside the country. Exporting goods outside the country and distributing them 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.

Tax legislation provides for a significant benefit – a zero VAT rate. In this case, the benefits for exporters are even greater.

Export of VAT 2019 at a zero rate is possible in the following cases:

• International transportation of goods.
• Oil supply by pipeline transport.
• Gas supply.
• Services from the national 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 provided by law. To confirm the right to such a tax benefit, an entrepreneur must provide a certain set of documents. It is not always easy, because no one has canceled the bureaucratic difficulties.

Required documents

A zero VAT rate for export is applied if a complete package of documents is submitted. 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, as determined by law.
2. Declaration – in paper or electronic form. It must contain a note from the customs authority about the release of the goods and the actual crossing of the border.
3. A bank account statement confirming the transfer of the appropriate amount according to the contract.
4. Transport or shipping documents, other documents that have a mark from the customs authorities regarding the departure and movement of goods.
5. Agreement with an intermediary, if the goods were supplied through such an organization.

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

The law requires the specified package, but tax inspectors often require additional forms, including:

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

Some features of applying the zero rate

After submitting all documents, the tax office conducts a desk audit. Its duration is up to 3 months. If during the process all the necessary documents are not provided or the requirements are not met, then the application of a zero rate, and therefore VAT refund on exports, is not permitted.

The desk audit has the following specifics:

1. Checking the exporter's company for the right to conduct such activities.
2. Reorganized companies that have changed their office location are checked with special care.

Discrepancies as a result of the verification 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 use, 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 VAT will be refunded upon export. In this case, the options are:

• A tax of 10 or 18% is charged. The rate depends on the product category. Duties are calculated from the moment the goods are shipped, and not after the deadline for submitting documents has passed.
• As a result, a delay occurs, which leads to the need to pay penalties.

VAT refund options

If an entrepreneur has the right to a tax refund, then this process can be carried out in two ways: transfer to a current account or credit to upcoming tax payments. In the first case, you need to provide the appropriate details. In any situation, it is necessary 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, each company chooses the most convenient option for itself.

It happens that the issue regarding compensation is resolved in court. The reason is bureaucratic litigation, which many entrepreneurs are simply unable to go through.

Step-by-step algorithm for VAT refund

The procedure for all entrepreneurs who apply for compensation is similar.

Stage 1

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

Stage 2

Formation of a transaction passport. Since international transactions are foreign exchange, it is impossible to do without completing this document. This can be done in a bank that has the appropriate accreditation. You can clarify the list of required documents and the timing of actions in the same bank.

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

Stage 3

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

Stage 4

Formation of shipment. In order for VAT recovery on export to occur, the shipment is generated in the 1C program or another similar one. In this case, the rate is set 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 HS codes for the goods being exported. This procedure is not easy, because you need to enter the code correctly; if it is determined incorrectly, 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, you need to create a corresponding application. It is filled out on a standard form in free form.

Stage 7

Declaration. Next, the VAT return is generated. This covers the entire quarter in which the operation took place. In this case, electronic purchase books are used. We should not forget that they only display data regarding products that are sold and supported by statements about the import of goods submitted by a foreign counterparty.

As a result, sections 4 and 6 of the tax return are formed, and the corresponding export transaction codes are indicated.

Stage 8

Submitting documents to the tax office and undergoing a desk audit.

Zero VAT rate for exports 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 collecting indirect taxes. In this case, exports are called internal within the EAEU, and a zero rate is always applied here. To obtain such a benefit, the following documents must be provided:

1. Export contract.
2. Statement regarding import and payment of indirect taxes.
3. Shipping documents.
4. Bank statements confirming receipt of revenue.

Conclusion

Confirmation of the zero VAT rate for export is a prerequisite for receiving 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

Tax authorities pay special attention to verifying VAT amounts when exporting. Since operations for the sale of goods abroad are subject to VAT in a different manner. The tax is calculated twice: in the country of destination and in the country of origin. In Russia it is carried out during export. Read on to find out what it is.

Tax principles

The destination country imposes tax on all imported goods. It is paid by the end consumer. In the country of origin, VAT is imposed on all local goods, regardless of the place where they are consumed. The absence of export duties indicates signs of free trade. Although Russia has not joined the WTO, it is still necessary to take into account these principles of taxation of foreign economic transactions. In the Russian Federation, all export transactions are subject to a zero rate.

VAT refund for export: differences from the general procedure

Firstly, to confirm the fact of export operations, the taxpayer must submit a declaration to the Federal Tax Service. It provides a calculation of the excess tax amount that is subject to refund.

Secondly, after submitting documents, a detailed check of the organization is carried out for compliance with the stated requirements within three months after collecting the documents. Based on the results of the inspection, a final decision is made.

Thirdly, VAT refund when exporting from Russia is carried out by transferring the amount to the taxpayer’s account or by crediting the paid amounts to future payments.

Application of the rate

The list of goods to which the zero rate applies is presented in Art. 164 Tax Code of the Russian Federation. This rate can only be used if the goods are located in the Russian Federation before shipment. To take advantage of the preferential scheme, you need to provide a package of documents to the tax authorities within 180 days after crossing the border. Another 20 days of the next tax period are allocated to provide a “zero” declaration.

Example

LLC entered into a contract for the supply of equipment to Iran. The organization prepared the documents on August 24, 2014. The deadline expires on August 27, 2014. The exporter must provide documents from September 1 to September 20.

The application of a zero rate is an obligation, not a right of the taxpayer. If the documents are not collected on time, the organization will have to pay tax at its own expense.

Base calculation

The tax base is determined at the time of sale of goods on the last day of the month of collection of documents. Revenue is converted into rubles at the Central Bank exchange rate on the date of payment for shipment. for export supplies are not included in the database.

The list of documents confirming the right to receive a VAT refund when exporting from Russia is presented in Art. 165 Tax Code of the Russian Federation. These include:

• contract with a foreign company;
• bank statement confirming receipt of revenue;
• with marks from customs authorities.

Contracts

Export operations are carried out on the basis of a purchase and sale, delivery or exchange agreement. No tax clauses of any kind may be included in any document. It is legally permitted to enter into contracts with branches of foreign companies located on the territory of the Russian Federation. If the transaction goes through a commission agent, then you must additionally provide a copy of the agreement with the agent.

Statement from the bank

Although a bank statement is a supporting document, it does not contain all the information on the transaction. You also need to attach a Swift message to it. The Federal Tax Service requires an extract only when carrying out goods exchange transactions.

If the revenue came from a third party, then it is necessary to submit a contract of agency between the foreign company and the payer. By the way. Since 2006, all export transactions must be paid by the buyer from a bank account.

Customs declaration

This document must contain marks from the customs authorities that released the goods. In case of loss of documents, the exporter can receive written confirmation of the fact of export of goods.

Shipping documents

International transportation can be carried out by different types of transport. For each of them a corresponding invoice is issued:

• bill of lading is governed by the Convention on the Carriage of Goods by Sea;
• air waybill was developed by the Convention for the Unification of Rules for Air Transport;
• CMR is issued for each auto delivery;
• The frachtbrief original is drawn up according to the rules of Federal Law No. 18 “Charter of Railway Transport”.

Copies of shipping documents must contain marks from the customs authority.

Amount of deductions

VAT refunds for exports from Russia are made for the amount of deductions. Since the rate on such transactions is 0%, the entire amount of “input” VAT is subject to refund.

Tax amounts paid for goods purchased in the Russian Federation are subject to refund. In this case, the exporter must keep separate records of “input” VAT. Usually, for these purposes, subaccounts are opened to account 90 “Sales” and 19 “VAT”. The distribution of general business expenses is carried out in proportion to export revenue or its cost in the total volume.

Example

In August 2013, the LLC purchased goods worth RUB 200 million. VAT included. All conditions under which VAT refunds are made when exporting from Russia have been met. The organization filed a “zero” declaration and made the following entries in the accounting department:

DT68 KT19 - 30.508 thousand rubles. - tax is accepted for deduction.

In September 2013, the LLC entered into an international contract, and on September 6 it received an advance payment in the amount of $50 thousand. The first batch of goods cleared customs on September 26. On the same day, the organization began collecting documents.

The accountant prepared invoices for the purchased goods in the amount of 327.778 thousand rubles. (VAT 50 thousand rubles), 131.111 thousand rubles. (VAT 20 thousand rubles) in August and 655.556 thousand rubles. (VAT 100 thousand rubles) in September. In the tax return, the amount of VAT must be reduced by 70 thousand rubles. the tax paid on the September invoice does not fall into the current reporting period.

If the initial return had already been filed, an adjustment would have to be made. To do this, an entry is made in the control unit DT19 KT68 - 70 thousand rubles. The VAT amount on the September invoice should be transferred to the “input” VAT subaccount: DT19 KT19 - 170 thousand rubles. This is a brief summary of the procedure for VAT refund when exporting goods.

Export not confirmed

If on the 181st day from the date of shipment the organization has not collected a package of documents, it must calculate tax on export proceeds at a rate of 18 or 10%. In this case, revenue is converted into rubles at the official exchange rate. Payment was supposed to go to the budget on the 20th of the month following the implementation. For past periods, a “clarification” with a 0% rate is submitted to the Federal Tax Service. If the required amount of VAT is not available on the “internal” account, then the organization will also need to pay a penalty. It is accrued from the 21st day of the month following shipment. All fees must be paid out of the organization's profits.

The following transactions are made in the control unit:

DT91 KT68 - VAT calculation.

DT68 KT51 - transfer of tax to the budget.

Additionally, you will have to transfer the “input” VAT between subaccounts.

Overpricing

To obtain a VAT refund when exporting a car from Russia, an overvaluation scheme is used. The higher the price indicated in the documents, the more VAT will be refundable. At the same time, there is one obligatory condition - foreign exchange earnings must go directly to the exporter’s account. In this case, an additional expense item will appear. You will have to pay a percentage of foreign exchange earnings to the state. This is how VAT is refunded when exporting cars from Russia.

Export of intellectual property

Export of works is not subject to declaration. The exception is cases when it is necessary to return the transferred advance payment from the buyer. In such cases:

• a contract for the provision of marketing services is concluded,
• the results obtained are recorded on a disk, which must be passed through customs;
• the declaration records the fact of the presence of one disk.

The declaration then indicates amounts of several thousand dollars for VAT refunds on exports from Russia. This scheme is also applied when importing goods.

The consequences of using such schemes are stricter legal requirements. To prevent money laundering, new rules for accounting for refundable tax are being introduced. Not long ago, a rule appeared according to which a tax refund can be made to each exporter, provided that the previously paid amount of VAT must in fact go to the budget.

We are also considering the option of opening special accounts to which VAT refunds will be transferred when exporting from Russia.

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