VAT for export transactions assistance to the accountant. VAT refund when exporting from Russia: procedure and schemes

Calculation and payment of VAT on exports in 2018 were almost completely transferred to electronic form. Taxpayers do not need to submit paper copies of numerous documents; it is enough to provide electronic registers. But, most importantly, those who wish can refuse to apply the zero rate altogether.

VAT on export of goods

The peculiarities of the value added tax when exporting products are discussed in clause 2 of Art. 151, paragraph 1, art. 164, paragraph 1, art. 165, paragraph 9 of Art. 167 of the Tax Code of Russia. In this case, the terms “no tax paid” and “0% rate” are used as synonyms. The lists of documents that should be submitted to the tax office are specified in the Treaty on the Eurasian Economic Union dated May 29, 2014 (Appendix No. 18) and in the Tax Code of the Russian Federation (Article 165). Supporting documents for export for VAT can be provided in electronic format in accordance with the order of the Federal Tax Service dated September 30, 2015 No. ММВ-7-15/427.

In tax accounting, operations for the export of goods are recorded separately from the rest, using special registers. In the tax return, sections 4-6 are filled out: if the zero rate is confirmed, then sheet 4 is drawn up, otherwise - sheet 6; sheet 5 is rarely used. At the same time, more types of export transactions are highlighted in the declaration form than in the Tax Code - each of them must have its own accounting register.

Exports to Kazakhstan, Belarus and Armenia are accounted for separately; The 0% tax is confirmed differently than in other countries. Perhaps in the future, taxation will become simpler due to electronic interaction between the tax and customs authorities of the EAEU states. In the meantime, it is necessary to ask for a VAT application from buyers. In its absence, it is impossible to apply a zero rate.

VAT rate for export

The tax rate for the export of goods from Russia is 0% (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation). In other words, exporters are not exempt from value added tax: they are its payers, must submit declarations, and have the right to deduct incoming amounts. In order to take advantage of the preferences, export transactions must be confirmed. They must be confirmed by documents provided for in Article 165 of the Tax Code of the Russian Federation:

• original or copy of the foreign trade contract,
• customs declaration,
• copies of transport and shipping certificates.

In addition, the zero rate applies to the customs regimes listed in paragraph 2 of Art. 151 Tax Code of the Russian Federation:

• export;
• customs warehouse for export;
• free customs zone;
• re-export;
• removal of supplies.

Since 2018, the zero rate of value added tax on exports has become not an obligation, but a right of payers. They were given the opportunity not to officially apply the export exemption. Such a refusal is possible for all export transactions as a whole, provided that an application is submitted to the tax service no later than the 1st day of the quarter from which the taxpayer plans to pay VAT at the regular rate. The total period of refusal is no less than a year. Payers need this right if they want to deduct VAT charged at rates of 18% or 10% by those suppliers who, having the right to a zero rate, do not want to confirm it, highlighting the usual tax in their invoices. After all, to apply this benefit, the company must collect documents to confirm it and submit it to the Federal Tax Service. In past periods, tax authorities paid close attention to those who regularly “forget” to collect the necessary documents. Therefore, organizations cheated and carried out some transactions at the usual rate of 10% or 18%, and at least registered something at 0%. Now there is no need to resort to such difficulties.

Deduction, return or refund of VAT on export

All three terms that mean reducing tax payments are often found on the Internet, and they are easy to confuse:

• the deduction refers to the calculation of the amount of tax (Article 171), determined by the enterprise itself when filing a declaration;
• compensation is a general concept for offset and return (Article 176), the issue of it is decided by the Federal Tax Service.

Paying taxes may well lead to a situation where, due to deductions, the tax amount becomes negative. Further steps for tax refund:

1. The company submits a declaration and application for credit or refund of VAT. Offset - the amount goes towards fines, arrears or future payments; refund – the amount is transferred to a bank account.
2. The tax office checks the information in the reporting within three months (Article 88); it may request additional documents.
3. Then, within seven days, she makes a decision on full, partial compensation or refusal. The form of compensation - offset or refund - is determined either by the Federal Tax Service to cover arrears to the budget, or according to the application.
4. The tax office sends the payment order to the treasury the next day after the decision on the refund is made. The money is transferred by the treasury within five days.

Confirmation of 0 VAT rate for export

When exporting to Belarus, Kazakhstan, Armenia, zero VAT is confirmed:

1. An agreement under which a buyer from an EAEU country imports products.
2. Application for import of goods and payment of indirect taxes from the buyer.
3. Transport or shipping documents (consignment note TTN is recommended).

When exporting to other countries, zero VAT is confirmed:

1. An agreement or other transaction documents, if there is no agreement (for example, an offer and acceptance).
2. A copy of the customs declaration or an electronic register; A separate register is provided for each type of transaction.
3. Copies of transport or shipping documents with customs marks or their electronic register.

Other documents (bank statements, invoices) do not need to be attached to the declaration, but should be kept in case the tax office requires them.

VAT refund on export

Let's talk about what VAT refund is when exporting goods outside of Russia.

This is sometimes called export VAT refund. True, I like it better when this procedure is called “VAT refund”, because... VAT can be returned in the form of cash to your current account from the budget.

Where does the VAT refund come from when exporting?

Surely you know the nature of VAT and how goods, works and services are levied with this tax. Further, for simplicity, I will call all this in one word “goods”.

If you don’t remember, let me briefly remind you: the rate is 10% or 18%.

It is paid from the difference between “VAT paid” when purchasing goods and “VAT payable” when selling goods.

When exporting, the situation is slightly different. You purchased goods within Russia and thereby paid a certain amount of VAT.

This means that when exporting, there is an overpayment of VAT to the budget. And in accordance with the Tax Code, VAT upon export can be returned to your current account, i.e. you can receive a VAT refund in the form of “real money”.

How to get a VAT refund when exporting?

This is where the fun begins, need to all in just undergo a desk tax audit of all company activities for the quarter in which your company claims VAT refund from the budget.

What risks does a VAT refund entail when exporting?

Let me show you with an example:

You bought or produced goods within Russia.

Let's say its cost is 118 rubles. and VAT paid to the budget is 18 rubles.

In Russia you would sell it with a profit margin of 10%, i.e. for 128 rub.

When selling for export, VAT is 0% and you pay 18 rubles. the VAT paid is removed from the price of the product.

Thus, you sell the product for 110 rubles,

of which 100 rubles is the cost price,

and 10 rub. Your margin (gross profit).

After exporting the goods abroad, based on the results of the tax audit, the budget should have returned VAT 18 rubles to you.

And you would get:

110 rub. The client paid you

18 rub. The budget has been returned to you.

You received 128 rubles.

Of these, costs: cost of goods 100 rubles.

You earned 28 rubles.

What if you did not pass the audit and the VAT was not returned to you?

Then it turns out like this:

110 rub. The client paid you.

Your expenses:

The cost of the product is 100 rubles.

After you have not confirmed the export and have not returned the VAT, according to the Tax Code you are required to pay 18% to the budget from the sale amount, i.e. 110 rub. x 18% = 19.8 rub.

Total your costs: 100 rub. + 19.8 rub. = 119.8 rub.

Total for the transaction: 110 - 119.8 rubles. = -9.8 rub.

Whether you receive a profit or loss from export sales depends on:

• How do you do your accounting?
• How is work with suppliers structured?
• and many other accounting issues.

You can figure everything out yourself and build your accounting as needed, including based on articles on our website, or you can contact our company.

We have been professionally dealing with VAT refunds since 2010.

You can read more about tax audits in the article: Tax audits for VAT refunds

VAT refund | VAT on export of goods | VAT refund on export

VAT refund on export

You are a Russian supplier, and your goal is to sell goods for export. As you know, goods sold abroad are sold at a zero VAT rate, and regardless of whether you physically remove 18% from your invoice for your foreign client or not, you must in any case indicate a 0% VAT rate on the invoice.

You also have the right to a refund of 18% from the budget, of course, subject to certain requirements, such as collecting the necessary documents for the tax office, confirming the zero VAT rate, etc. Your task is to prove to the tax authorities that you are legally submitting documents to deduct VAT from the budget. And this procedure is not quite simple, to put it mildly. For any accountant and his manager, whose activities are in no way connected with foreign trade activities, the task of recovering this VAT from the budget is sometimes impossible.

If you have a foreign client and you do not know how to organize the sale of your goods abroad, we will help you in this matter. The ideal solution for you would be to sell this product to our Russian company, and we will already send the product to your client under our contract. This scheme of work completely relieves you of the need to resolve issues of tax, customs and currency legislation. All these issues are automatically transferred to our organization.

From the scheme we have proposed, it is clear that we also take upon ourselves the resolution of issues regarding VAT refunds and we are ready to return them to you. up to 60% VAT immediately , at the time of shipment.

There is no need to wait up to 6 months for the VAT to be returned (this is the period provided for by law). Also, there is no need to collect evidence of the legality of applying the zero VAT rate, collect a bunch of documents and respond to the demands and requests of your tax office. We take upon ourselves to resolve these issues.

Concentrate on the main type of your business, and entrust the decision of your export to the Realexport company, which has been engaged in foreign trade activities for more than 9 years and knows all the intricacies of this line of business.

I would also like to note that it does not matter to us where your supplier company is located. It can be in Moscow, Chelyabinsk, Novosibirsk, St. Petersburg, or in any other city in Russia where we do not have representative offices.

www.realexport.ru

VAT refund for export: tax advantages and features of documentary evidence

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 a VAT refund on export 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.

www.calangium.com

VAT refund when exporting from Russia

What is VAT compensation when shipping goods abroad? This is often called a VAT refund when exporting from Russia.

VAT, or value added tax, is indirect and its rate depends on the type of product. This can be either 10% for vital products or 18% for all other groups of goods.

What is export VAT?

Export VAT is a tax that is determined on goods sold abroad. When purchasing a product in Russia, you have already paid tax on it.

Then you sell it for export, accordingly, VAT on export is 0%. In this case, a situation arises when VAT has been paid, but there is no payment to the budget. That is, when exporting goods, there is an overpayment of VAT to the budget.

Legislatively, the tax inspectorate stipulates a point where you can return money to your account. This is called a zero-rate VAT refund on exports.

How to do it? To begin with, your company will have to undergo a desk audit and provide the necessary documentation for the entire reporting quarter.

Example of export trade - why is it profitable?

Using an example, we can consider how profitable it is for a company to trade outside the Russian Federation.

First, an example of domestic trade:

The company Iceberg LLC purchased goods in the amount of 100,000 rubles. VAT (18%) is 18,000 rubles. If you sell this product in Russia, for example, for 120,000, VAT is 18,305 rubles. (120*18%/118%). Your margin is 120,000 - 100,000 =20,000 rubles. You must pay VAT on this amount. The state will receive 20,000 – 18,000 = 2,000 rubles. This is a tax paid to the state budget. Accordingly, your net profit is 18,000 rubles.

Now consider if this product were sold abroad:

A product with an original cost of 100,000 rubles. VAT for it is 18,000. This product is sold for export for 120,000. In this case, VAT is 0%. According to the tax code, the export rate is 0%. Net profit is 20,000 rubles. But your company has already paid 18% tax, which amounted to 18,000. The state budget must now return this amount to your account. As a result of the export transaction, you can earn 20,000 + 18,000 =38,000 instead of 18,000 rubles.

You can imagine what amounts will be involved if the goods sold amount to millions. The company can get rich on margins alone.

It is not even necessary to sell goods to EU countries, for example, by selling goods to Kazakhstan or Belarus, you can increase your income simply through the margin and get rich.

The 0% rate for export is determined by the Tax Code. The export of goods is regulated by the customs code. The zero rate is applicable for all cases of export of goods outside the Russian Federation. The rate can also be applied to transit countries. This includes:

To sell for export, the enterprise must be on the general taxation system (OSNO). Otherwise, the seller will not be able to take advantage of the 0% rate.

Documents required for zero rate

In order for your company to be able to trade for export, you need to prepare a package of documents.

• Supply contract (copy of the contract) or, as it is called, agreement with a foreign buyer.
• Document from customs. For example, a customs declaration. The papers indicate that the goods crossed the border of the Russian Federation.
• Any accompanying papers or electronic registers with marks from Russian customs officers.
• A copy of the agreement for intermediary services.

Contractual obligations are personally signed by all parties to the contracts.

To confirm the zero VAT rate for export, the seller must submit a tax return to the tax office within six months.

Then the tax authorities do a desk audit, which lasts three months. During the inspection, all documents and data from customs services are verified. If inaccuracies are discovered, tax authorities will require additional data. If you do not provide evidence of discrepancies, the tax authority may cancel the 0% rate for your organization.

In practice, it has been shown that the tax inspectorate is not satisfied with the documents provided by you.

• Verification of the entire reporting quarter, and not just the individual return filed.
• Conduct a counter-check with your supplier to determine how payment is made for goods for export.
• When carrying out control, there must be compliance with the law: a full staff of employees, the presence of an office, licenses to sell these products, the availability of warehouse space.

Export sellers who change their name and legal address within six months from the start of export trade are carefully checked.

As already mentioned, export trade is a very profitable business for companies and entrepreneurs. If they have all the documents and confirmation of a zero export rate, companies can easily earn a large income on the margin itself.

In accordance with the Tax Code, if a company, during a desk audit, does not provide additional documents at the request of the tax authorities, then the use of a zero rate is not permitted, and, accordingly, no refund is due.

However, this does not affect further compensation at the 0% rate. So companies that want to engage in export trading must be prepared for many nuances and “interrogations” from tax authorities.

For details of export operations and VAT, watch this video:

Filling out section 4 of the zero rate declaration

• Section by code 010. This section reflects transaction codes performed during the period.
• Section 020. Tax rates for the past period and for each transaction are reflected there.
• Section 030. Tax deductions are reflected for each completed transaction that was issued upon receipt of goods.

Section 4 of the declaration now fills in all transactions that were performed by the taxpayer. Moreover, the amount is repeated as many times as necessary according to the number of operations. New codes have also been added.

• Codes 060-080, which reflect the return of goods.
• When adjusting the tax amount. This adjustment is made if changes have been made to the price. Codes 090-110.

With the above changes, new sections were introduced - 120, 130. These lines contain data on the amount of tax to be reimbursed, the amount of which was reflected in section No. 4.

That is, we can say that section 4 is filled out by the declarant only when he has all the documentation confirming the legality of the zero rate.

• Line code 060 is reflected by the operation that was given in Appendix 1 to the VAT return.
• Adjustment amounts and tax deductions are entered in lines 070 and 080. These deductions are associated with the operation of returning goods or refusing work.
• Line 090 reflects the operation under code 1010448.
• In line 100, fill in the amount that goes to increase the tax rate on work or goods that have already been sold.
• Line 110 of section No. 4 - the amount that goes to reduce the tax rate is entered.
• The tax amount is indicated in line 120.

VAT refund for exports is a standard algorithm, almost completely converted into electronic form. Taxpayers do not need to submit paper copies of numerous documents to obtain a tax refund. It is enough to provide electronic declarations and registers. Those who wish can generally refuse to apply the zero rate, but not always.

VAT for export of goods

The peculiarities of the value added tax when exporting products are discussed in clause 2 of Art. 151, paragraph 1, art. 164, paragraph 1, art. 165, paragraph 9 of Art. 167 of the Tax Code of Russia. The terms “no tax paid” and “0% rate” are used synonymously. The lists of documents for VAT when exporting goods that should be submitted to the tax office are specified in the agreement on the Eurasian Economic Union dated May 29, 2014 (Appendix No. 18) and in the Tax Code of the Russian Federation (Article 165). Supporting documents are provided in electronic format; the validity of the provisions is enshrined in the order of the Federal Tax Service dated September 30, 2015 No. ММВ-7-15/427.

In tax accounting, operations for the export of goods are recorded separately from the rest, using special registers. Sections 4-6 are filled out in the tax return: if the zero rate is confirmed, then sheet 4 of the declaration is drawn up, otherwise - sheet 6 of the declaration; sheet 5 is rarely used. The declaration form identifies more types of export transactions than the Tax Code - an individual accounting register is provided for each of them.

Otherwise, the 0 VAT rate is confirmed for exports to Kazakhstan, Belarus and Armenia. Consider calculations for such operations separately. Perhaps in the future, taxation will become simpler due to electronic interaction between the tax and customs authorities of the EAEU states. In the meantime, you need to ask for a VAT statement from buyers. In its absence, it is impossible to apply a zero rate.

Tax rate for exporters

The tax rate for the export of goods from Russia is 0% (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation). In other words, exporters are not exempt from value added tax: they are its payers, must submit declarations, and have the right to claim deductions for incoming amounts. To take advantage of the preferences, you must confirm your export transactions. They must be confirmed by documents provided for in Article 165 of the Tax Code of the Russian Federation.

Let us designate the list of documents to confirm the zero VAT rate for exports in 2020:

• original or copy of a foreign trade contract;
• customs declaration;
• copies of transport and shipping certificates.

In addition, the zero rate applies to the customs regimes listed in paragraph 2 of Art. 151 Tax Code of the Russian Federation:

• export;
• customs warehouse for export;
• free customs zone;
• re-export;
• removal of supplies.

Since 2018, the zero rate of value added tax on exports has become not an obligation, but a right of payers. They were given the opportunity not to officially apply the exemption to exported goods. Refusal is possible for all export transactions as a whole, provided that an application is submitted to the tax service no later than the 1st day of the quarter from which the taxpayer plans to pay tax at the regular rate.

You cannot refuse the zero rate when exporting to the EAEU. The provisions of the Treaty on the EAEU regarding the justification of clause 3 of the protocol do not provide for such an opportunity for taxpayers (clause 1 of Article 7 of the Tax Code of the Russian Federation).

The total period of refusal is no less than a year. Payers need this if they want to accept tax deductible at rates of 20% or 10% from suppliers who, having the right to a zero rate, do not want to confirm it, highlighting the regular tax in their invoices. To apply this benefit, the company will have to collect documents to confirm the 0 rate for export and submit them to the Federal Tax Service.

In past periods, tax authorities paid close attention to those who regularly “forget” to collect the necessary documents. Organizations were cunning, tried to buy documents for VAT, carried out some transactions at the usual rate of 10% or 20% (18% until 2020), but processed something at 0%. Now there is no need to resort to such difficulties.

Tax base for VAT on exports

The tax base for value added tax when selling goods for export from the Russian Federation is determined as the cost of goods under the terms of concluded agreements (clause 1 of Article 154 of the Tax Code of the Russian Federation).

Please note that the tax base should be determined exclusively in Russian rubles. If the contract is concluded in a foreign currency, then recalculate at the official ruble exchange rate according to the Central Bank of Russia on the date of shipment of the goods.

But the moment of determining the tax base for an export transaction directly depends on when you collected the package of documents. Please note that when exporting goods to the EAEU, the tax base is determined in the following order:

1. If documents and confirmations are prepared within 180 days from the moment the goods are determined to be subject to the customs export procedure, then determine the tax base as the last day of the reporting quarter in which the documents were collected and include the information in the declaration.
2. If documents and confirmations were collected after 180 days, then determine the tax base at the time of shipment.

For transactions with partners in the EAEU, keep in mind that the moment of determining cash. The base depends on the time of confirmation of the zero VAT rate for export. However, the 180-day period should be determined from the moment of shipment. But VAT at a rate of 0% on the advance payment is not required to be calculated and paid, according to the general rules.

In his work, the taxpayer is obliged to organize separate accounting when registering transactions of a different nature. For example, when exporting raw materials and non-commodity goods and when producing products for sale in the Russian Federation. Methods for maintaining separate accounting should find a place in the accounting policy of the entity.

Refund, refund or deduction of VAT on export

All three terms meaning reduction or exemption from tax payments are often found on the Internet, and they are easy to confuse:

• the deduction refers to the calculation of the amount of tax (Article 171), determined by the enterprise itself when filing a declaration;
• refund or return of VAT when exporting from Russia is a general concept for offset and return (Article 176), the issue is decided by the Federal Tax Service on the basis of submitted documents: declarations and applications.

Paying taxes often leads to a situation where, due to deductions, the tax amount becomes negative. Further steps for tax refund:

1. The company submits a declaration and an application for credit or refund of VAT. Offset on the declaration - the amount goes towards fines, arrears or future payments; If the documents indicate a return, the amount is transferred to a bank account.
2. The tax office checks the information in the reporting declarations within three months (Article 88). She is authorized to request additional documents, such as copies of invoices, a sales ledger or clarifying declarations.
3. She then makes a decision within seven days about full, partial, or refusal of reimbursement. The form of compensation - offset or refund - is determined either by the Federal Tax Service to cover arrears to the budget, or according to the application.
4. The Federal Inspectorate sends payment documents to the Treasury the next day after the decision on the return is made. The money is transferred by the Treasury within five days.

Confirmation of zero VAT rate for export

When exporting to Belarus, Kazakhstan, Armenia, zero VAT is confirmed:

1. An agreement under which a buyer from an EAEU country imports products.
2. Application for import of goods and payment of indirect taxes from the buyer.
3. Transport or shipping documents (consignment note TTN is recommended).

When exporting to other countries, confirmation of the 0 VAT rate for export is carried out:

1. An agreement or other transaction documents, if there is no agreement (for example, an offer and acceptance).
2. A copy of the customs declaration or an electronic register; A separate register is provided for each type of transaction.
3. Copies of transport or shipping documents with customs marks or their electronic register.

The remaining documents (bank statements, invoices) do not need to be attached to the declaration, but should be kept in case the tax office requires confirmation of the information specified in the declaration.

If the taxpayer has not provided documents confirming the zero tax rate, then VAT must be calculated according to general principles, and all calculations must be disclosed in the declaration. For example, at a rate of 10% or 20%.

Example of VAT when exporting to the EAEU

Let's look at a specific example of exports to Kazakhstan: VAT and accounting 2020 will be reflected on the following conditions.

Russian Vesna LLC purchased goods worth RUB 2,400,000, including VAT 20% - RUB 400,000. VAT was not deductible when purchasing products.

Vesna LLC resells these goods under an export agreement to Kazakhstan. Delivery to a foreign counterparty is carried out on an advance payment basis, the transaction amount is RUB 2,850,000. The company confirmed the zero VAT rate for exports on time. This is reflected in the accounting as follows:

			Amount in rubles
The receipt of the main batch of commercial products for subsequent resale to Kazakhstan is reflected
The accounting reflects the input tax on the purchase of goods
The receipt of 100% advance payment from the Kazakhstani partner is reflected
The accounting reflects the proceeds from the transaction
Commodity products were shipped for export to a foreign buyer
The cost of goods sold to a foreign buyer is written off
Value added tax on goods purchased for export is accepted for deduction.	68, VAT subaccount

Please note that VAT should be deducted in this situation only after the products have been exported to Kazakhstan and the zero tax rate has been documented.

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.

How to legally avoid paying VAT: 2 optimization methods

The editors of the General Director magazine studied what mistakes entrepreneurs make when splitting up their businesses and what the Federal Tax Service can do.

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

Refund of up to 50% of export VAT to the supplier on the day of shipment

• You are selling a product to a Russian company. How to deliver in your city.
• You receive up to 50% of export VAT on the DAY OF DELIVERY.
• You ship goods on a self-pickup basis in Russia.

VAT refund when exporting from UVTC:

• You supply goods to a Russian company. No additional documents, problems with VAT refunds, or desk tax audits.
• The VAT refund period is 1 day. You receive a VAT refund on the day of delivery and do not depend on the decision of the tax office. For faster returns, we raise our own funds.
• You ship goods on a self-pickup basis. Our carriers will pick up the goods from your warehouse themselves.
• Save time. All questions regarding registration, checking the goods for the need for Excont examination, agreeing on a contract with a foreign buyer, organizing logistics are now our concern.

Documents for VAT refund when exporting to Kazakhstan, Belarus and other EAEU countries

When exporting independently	When exporting from UVTC
A foreign trade contract with a foreign client for the supply of goods outside the territory of the Russian Federation (or the customs territory of the EAEU).	Your standard supply agreement to a Russian counterparty.
Shipping, transport and other documents with marks from the customs authorities of the places of departure*. UPD with the signature of the driver actually carrying out the transportation, as well as the number of the vehicle on which the goods will be transported. *When exported outside the customs territory of the EAEU.	Invoice and waybill.
Transaction passport, if the transaction amount is more than 50,000 USD.	Not required.
Customs declaration with marks of the Russian customs authority that released the goods and the Russian customs authority of the place of departure of the goods. *When exporting outside the customs territory of the EAEU	Not required.
An application for the import of goods from a foreign buyer with a note from the tax authority confirming that he has paid indirect taxes.	Not required.
Additional documents required to export goods from Russia
Conclusion Escount for goods whose characteristics correspond to the lists of dual-use goods.	Not required.
Veterinary and phytosanitary certificate for exported products.	Not required.
Get a VAT refund calculation when exporting with the company "UVTK"

Procedure for VAT refund on exports 2018

Key changes in the procedure for VAT refunds on exports occurred during the organization of a single customs zone of the EAEU countries (Eurasian Economic Union, formerly the Customs Union). Currently it includes:

• Russia
• Kazakhstan
• Belarus
• Armenia
• Kyrgyzstan

When exporting to these countries, a customs declaration is not required, which was previously a document confirming the export of goods outside the territory of the Russian Federation. At the moment, confirmation of the export of goods outside the territory of the Russian Federation is a copy of the application for payment of indirect taxes received by the foreign buyer after paying the “import” VAT. This application is one of the main documents required to confirm the zero VAT rate.

The main change in 2018 is (letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-03-06/1/42961). Confirming that if it was not possible to confirm the zero rate on time, and you paid VAT on the export transaction, you can take into account the paid VAT on income tax. It’s not the best consolation if the zero rate could not be confirmed and 20% of the total transaction amount was actually lost.

VAT refund service for exports for legal entities

You can receive up to 50% VAT on the day of delivery, without waiting for actual confirmation of the zero rate and VAT refund by the tax authorities. For its clients, the UVTK company provides comprehensive export clearance, acting as the holder of the export contract, for which this means:

• You provide standard delivery throughout Russia. No additional documents.
• You receive “export” VAT at the time of shipment. There is no need to wait 4-7 months for VAT refund.
• Do not depend on the decision of the tax authorities regarding VAT refund and export confirmation.
• The additional amount from the VAT refund is specified in the contract. Everything is transparent and legal.

VAT return for 1st quarter. 2018 (Part 2)

What are the features of applying a zero VAT rate when exporting goods?

When selling goods exported under the customs export procedure, VAT is taxed at a rate of 0% (clause 1 of Article 164 of the Tax Code of the Russian Federation). The zero VAT rate for exports is applied subject to the submission to the tax authorities of the documents provided for in Art. 165 Tax Code of the Russian Federation. 180 calendar days are given to collect the package of documents, starting from the date the goods are placed under the customs export procedure (paragraph 1, clause 9, article 165 of the Tax Code of the Russian Federation). The exporter's procedure is as follows:

1. When shipping goods for export, the seller must issue an invoice with the 0 VAT rate for export in the usual manner, but there is no need to register this invoice in the sales book yet. The tax base for VAT arises on the last day of the quarter in which documents confirming the right to a zero rate are collected (clause 9 of Article 167 of the Tax Code of the Russian Federation). Therefore, a “zero” invoice will be registered in the sales book of the quarter in which the seller collects documents to confirm the zero VAT rate.
2. If the documents were collected before the expiration of 180 days, then, as already mentioned, an invoice with a zero VAT rate must be registered in the sales book and, accordingly, reflected in Section 9 of the VAT return for the quarter in which the documents were collected. The calculation of VAT on such transactions is reflected in Section 4 of the VAT return. Simultaneously with the submission of the declaration to the tax authority, a package of documents must be submitted (clause 9 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

If after 180 calendar days it was not possible to collect the package of documents, the sale of goods is subject to VAT at rates of 10% or 18% (clauses 2, 3 of Article 164, paragraph 2 of clause 9 of Article 165 of the Tax Code of the Russian Federation). Moreover, the tax must be calculated for the quarter in which the goods were shipped for export (clause 9 of Article 167 of the Tax Code of the Russian Federation).

To do this, the taxpayer must draw up a new invoice in one copy, calculating VAT on the shipped goods at a rate of 10% or 18% and register it in an additional sheet of the sales book for the quarter in which the export goods were shipped (clause 22(1) of the Rules maintaining a sales book used in calculations of value added tax (approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).

Besides, it is necessary to submit an updated VAT return, reflecting transactions with an unconfirmed zero rate in Section 6 of the declaration, having previously paid the arrears and the corresponding penalties (Article 81, paragraph 2, paragraph 9, Article 167 of the Tax Code of the Russian Federation).

VAT calculated for payment when export is not confirmed can be deducted if the taxpayer subsequently manages to collect a package of documents confirming the zero VAT rate (clause 9 of Article 165, clause 3 of Article 172 of the Tax Code of the Russian Federation).

If the taxpayer does not intend to confirm the 0% rate in the future, then on the basis of clause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation, VAT calculated at a rate of 18% or 10% can be taken into account as part of other expenses that reduce taxable profit. The date of recognition of such expenses is the 181st day from the date of placing the goods under the customs export procedure (Letter of the Ministry of Finance of Russia dated July 27, 2015 N 03-03-06/1/42961, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 9, 2013 N 15047/12, Letter Federal Tax Service of the Russian Federation dated December 24, 2013 N SA-4-7/23263).

Please note that when making payments in foreign currency, the tax base for VAT when exporting goods is in any case determined at the rate of the Central Bank of the Russian Federation valid on the date of shipment of goods (clause 3 of Article 153 of the Tax Code of the Russian Federation), even if an advance payment was received from the buyer. Therefore, when receiving an advance payment for an export supply, the tax bases for VAT and income tax will be different.

We also note that when applying a zero VAT rate, in some cases the deduction of VAT relating to such transactions is carried out in a special manner.

How does VAT when exporting goods to Belarus and other EAEU countries differ from VAT when exporting goods to “non-CIS countries”?

When exporting (exporting) goods to the EAEU countries (Belarus, Kazakhstan, Kyrgyzstan and Armenia), a zero VAT rate is also applied. But the procedure for confirming the zero rate is established by Appendix No. 18 to the Treaty on the Eurasian Economic Union (signed in Astana on May 29, 2014) (hereinafter referred to as the Protocol). The list of documents confirming the zero VAT rate is given in paragraph 4 of the Protocol (this is an agreement, transport and shipping documents, etc.).

Unlike “regular” exports, to confirm the zero VAT rate, instead of a customs declaration, it is necessary to submit an application for the import of goods and payment of indirect taxes, drawn up in the form provided for by a separate international interdepartmental agreement. Such a statement with the mark of his tax authority must be handed over to the Russian seller by the foreign buyer.

Is it mandatory to apply a zero VAT rate?

Until 2018, the application of a zero VAT rate was mandatory. After all, the tax rate is not a benefit, and the norms of the Tax Code of the Russian Federation do not provide for the choice of tax rate (Definition of the Supreme Court of the Russian Federation dated February 20, 2015 N 302-KG14-8990 (See Letter of the Federal Tax Service of Russia dated July 17, 2015 N SA-4-7/ 12693@).

But from January 1, 2018, taxpayers had the opportunity to refuse to apply the zero VAT rate, though only in some cases and under certain conditions. The 0% rate can be waived only when exporting goods, as well as for works and services related to exports and specified in paragraphs. 2.1 - 2.5, 2.7 and 2.8 clause 1 art. 164 of the Tax Code of the Russian Federation, for example, on international transportation of exported goods (clause 7 of Article 164 of the Tax Code of the Russian Federation). But it's not that simple.

You can refuse to apply the zero rate only in relation to all transactions for which such a refusal is provided for in clause 7 of Article 164 of the Tax Code of the Russian Federation and only for them.

For example, if a taxpayer refused to apply the zero VAT rate in accordance with clause 7 of Article 164 of the Tax Code of the Russian Federation, he automatically refused the zero rate both when exporting goods and during the international transportation of exported goods, but he is obliged to apply a zero VAT rate if he provides transportation services for imported goods, since a waiver of the 0% rate for such services is not provided.

Also note that you cannot refuse to apply the zero VAT rate when exporting goods to Belarus, Kazakhstan, Armenia and Kyrgyzstan, because When exporting goods to the EAEU countries, an international agreement is in force (Article 7 of the Tax Code of the Russian Federation), establishing the mandatory application of a zero VAT rate when exporting goods to the EAEU countries (Clause 1, Article 72 of the Treaty on the Eurasian Economic Union and Clause 3 of the Protocol).

Therefore, if the taxpayer refused to apply the zero VAT rate when exporting goods, exports of goods to the EAEU countries should still be taxed at a zero rate.

How can I refuse to apply the 0% rate?

In order not to apply the zero VAT rate, it is necessary to submit a corresponding application to the tax office, and this must be done in advance - no later than the 1st day of the quarter from which the taxpayer wants to refuse (clause 7 of Article 164 of the Tax Code of the Russian Federation). Those. If a taxpayer “accidentally” has a one-time export transaction, and he has not previously refused to apply the zero VAT rate, he will have to apply a 0% rate.

You can refuse to apply the zero rate for at least 12 months.

What consequences await the seller and the buyer if, instead of a zero VAT rate, the seller immediately presents a tax at a rate of 18%?

The most significant tax risks for Russian buyers of services and works are taxed at a zero VAT rate. Those. if, for example, for the services of international transportation of goods (including freight forwarding services), the customer receives an invoice with a VAT rate of 18%, and accepts this amount of tax for deduction, the tax authority will refuse to deduct VAT. Moreover, judicial practice in such situations is not on the side of taxpayers (Decision of the Supreme Court of the Russian Federation dated September 3, 2014 N 307-ES14-314, Resolution of the Arbitration Court of the East Siberian District dated November 14, 2014 in case No. A33-3050/2013; Determination of the Supreme Court of the Russian Federation dated 02/20/2015 N 302-KG14-8990). Besides, the buyer cannot take into account the wrongfully claimed VAT in expenses, reducing taxable profit (clause 2 of article 170, clause 19 of article 270 of the Tax Code of the Russian Federation).

Exporter-sellers have the risk that the buyer will charge him an illegally charged 18% VAT as unjust enrichment(See Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/17/2012 N 16627/11 in case N A40-127287/10-89-913, Resolution of the FAS SAC dated 03/22/2012 in case N A19-10351/2011, dated 12/20/2010 in case N A33-437/2010, FAS MO dated 02/08/2012 in case N A40-8404/07-37-86, dated 01/25/2012 in case N A40-7806/11-22-60).

In addition, if raw materials were exported or the taxpayer improperly claimed 18% VAT on work or services taxed at 0%, there is a risk of “additional input VAT charge.” Those. tax authorities will remove deductions made before determining the tax base and (or) on the date of shipment of goods (work, services) will restore the amounts of VAT previously accepted for deduction for such operations. This is due to the fact that when applying a zero VAT rate on the above operations, a special procedure for deductions applies (clause 3 of Article 172 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

How to deduct VAT when exporting goods?

The answer to this question depends on what goods are shipped for export, as well as when the goods (work, services) involved in export operations were accepted for accounting.

From July 1, 2016, VAT tax deductions for the export of goods not related to raw materials are made in the usual manner after the acquisitions are reflected in accounting (clause 3 of Article 172 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

If goods related to raw materials are shipped for export or “old” acquisitions are involved in export operations (i.e. goods, works, services accepted for accounting before 07/01/2016), then input VAT on them is subject to deduction in a special manner. Such deductions are made at the time of determining the tax base for VAT, i.e. in the quarter in which the zero VAT rate was confirmed. And if within 180 days it is not possible to collect a package of documents confirming the zero VAT rate, then VAT deductions will be made on the date of shipment of the goods (in the updated declaration).

Accordingly, VAT deductions related to the export of raw materials or “old” acquisitions are reflected in the purchase book only when determining the tax base for exports, and in the VAT return, the amounts of such deductions are reflected in the “export” sections: in Section 4 (if the rate is 0% confirmed) or in Section 6 (if it was not possible to collect the package of documents within 180 days).

Is it necessary to restore VAT when exporting goods?

If they are shipped for export non-commodity goods accepted for accounting from 07/01/2016 and later, then there is no need to restore VAT or in any way maintain separate accounting for input VAT. The Ministry of Finance of the Russian Federation also clarifies that the amounts of input VAT on “new” goods (works, services), accepted for deduction at the time of their acquisition, are not subject to restoration in the tax period during which the tax base for exported non-resource goods is determined (Letter of the Ministry of Finance Russia dated December 12, 2016 N 03-07-08/73930).

When exporting primary goods or for “old” acquisitions related to the export of non-commodity goods, as already mentioned, the taxpayer is required to keep separate records of input VAT, i.e. such deductions are made only at the time of determining the tax base for VAT. Therefore, in the case where the taxpayer did not intend to use such goods in export operations and accepted VAT for deduction, the VAT previously accepted for deduction will have to be restored when the goods are shipped for export. It will be possible to accept it for deduction only when determining the tax base (clause 3 of Article 172 of the Tax Code of the Russian Federation).

Example:
In the 1st quarter of 2018, the taxpayer shipped non-commodity goods for export. Moreover, some of the shipped goods were purchased by him back in May 2016, and some in 2017. VAT on them was accepted for deduction. In this case, when shipping goods for export in the 1st quarter of 2018, the taxpayer must restore VAT on the part of the exported goods that were accepted for accounting in May 2016. And for exported goods that were purchased in 2017, it is unnecessary to restore VAT. If, for example, the seller collects a package of documents in the 2nd quarter of 2018, the tax restored in the 1st quarter will be deducted by the seller, reflecting its amount in Section 4 of the VAT return.

Is it necessary to restore VAT on export shipments of goods to Belarus or Kazakhstan?

When exporting goods to the EAEU countries, deductions are made in the manner established by the norms of the Tax Code of the Russian Federation (clause 5 of the Protocol). Therefore, the obligation to maintain separate accounting of input VAT and, accordingly, to restore VAT arises in the same cases as when exporting goods to “non-CIS” countries, i.e. when exporting raw materials or for goods (work, services) related to export operations, if these acquisitions were reflected in accounting before 07/01/2016.

What goods are classified as raw materials?

For the purposes of Chapter 21 “VAT” of the Tax Code of the Russian Federation, raw materials include mineral products, products of the chemical industry and other related industries, wood and wood products, charcoal, pearls, precious and semi-precious stones, precious metals, base metals and products of them (clause 10 of article 165 of the Tax Code of the Russian Federation). Codes for the types of such raw materials, in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Eurasian Economic Union (hereinafter referred to as the EAEU CN FEA) are determined by the Government of the Russian Federation. But this List has not yet been approved.

If taxpayers are not prepared for disputes with tax authorities, they should navigate the definition of commodity codes on their own. Thus, the names of sections V, VI, I X, XIV, XV and group 44 of the EAEU Commodity Code for Foreign Economic Activity, approved by the Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 N 54, completely repeat the wording of the names of goods specified in paragraph 10 of Article 165 of the Tax Code of the Russian Federation and related to raw materials. Therefore, if the EAEU HS codes for goods sold by the taxpayer for export are named in the above sections of the EAEU HS and group 44 of the EAEU HS, then the goods should be considered raw materials. Accordingly, when exporting such goods, VAT should be deducted in a special manner provided for in paragraph 3 of Article 172 of the Tax Code of the Russian Federation.

Return