When exporting goods, exemptions from payment, refund or reimbursement of internal taxes are made in accordance with the legislation of the Russian Federation on taxes and fees.

Goods placed under the customs regime of export, subject to their actual export outside the customs territory of the Russian Federation, are subject to VAT at a rate of 0% (except for oil (including stable gas condensate) and natural gas, which are exported to the territory of the CIS member states, as well as goods sold by economic entities of the Russian Federation to the territory of the Republic of Belarus). The concept of "zero rate" VAT was introduced by Ch. 21 "Value Added Tax" of the Tax Code of the Russian Federation. According to this concept, goods placed under the export customs regime are not subject to VAT, and VAT paid on material resources for production purposes is deductible. When carrying out operations for the sale of goods specified in paragraphs. 1-3 and 8 p. 1 art. 164 of the Tax Code of the Russian Federation, organizations exporting goods outside the territory of the Russian Federation submit separate tax declarations to the tax authorities, as well as documents to substantiate the legality of the application zero rate for exported goods. So, when selling goods provided for in paragraphs. 1 and (or) p.p. 8 p. 1 art. 164 of the Tax Code of the Russian Federation, the following documents must be submitted to the tax authorities:

1) A contract (copy of a contract) between a taxpayer and a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation.

It should be noted that when submitting to the tax authority this document a copy of the contract must be made in Russian (translated into Russian). If this document is submitted in a foreign language, the tax authorities have the right to refuse to apply the 0% tax rate. If the contract contains information constituting a state secret, then instead of a copy of the full text, an extract from it containing the information necessary for tax control is submitted.

The extract must contain information about the terms of delivery, terms, price and type of products. In addition, when carrying out operations for the sale of goods for export, a contract for the supply of goods must be concluded with a foreign person.

2) A bank statement confirming the actual receipt of proceeds from a foreign person to the taxpayer's account in Russian bank.

It should be borne in mind that the provisions of the Tax Code of the Russian Federation do not provide for the mandatory receipt of all proceeds to the exporter's settlement account in a Russian bank in the amount corresponding to the full amount of payment for the supply of goods under the contract. In case of partial payment for export goods, the Russian taxpayer has the right to deduct the amounts of VAT paid to suppliers material resources for industrial purposes, used in the production and sale of export products.

3) Cargo customs declaration (its copy) with the marks of the regional customs authority that carried out the release of goods in the export mode (the mark "release of goods is allowed"), and the border customs authority (the mark "goods exported").

If the goods are exported across the border with the state - a member of the Customs Union, where customs control is canceled, then a cargo customs declaration (its copy) is submitted with the marks of the Russian customs authority that carried out the customs clearance of the export of goods. In some cases, determined by the Ministry of Finance of the Russian Federation in agreement with federal body executive power, authorized in the field economic development and trade, when exporting certain types of goods, it is allowed for exporters to submit a cargo customs declaration (its copy) with the marks of the customs authority that carried out customs clearance of the exported goods, and a special register of actually exported goods with marks of the border customs authority of the Russian Federation. When exporting supplies from the territory of the Russian Federation (in accordance with the customs regime for the movement of supplies), a customs declaration for supplies (its copy) is provided with the marks of the customs authority in the region of activity of which the port (airport) open for international traffic is located. When exporting goods by pipeline transport or power lines, a full cargo customs declaration (its copy) with marks of the customs authority of the Russian Federation is submitted.

4) Copies of transport, shipping or other documents with marks of border customs authorities confirming the export of goods outside the Russian Federation.

If the goods are exported by ships through seaports, to confirm the export of goods outside the customs territory of the Russian Federation, the following documents must be submitted to the tax authorities:

- a copy of the order for the shipment of exported goods indicating the port of unloading with a mark of the border customs of the Russian Federation "Loading is allowed";
- a copy of the bill of lading for the transportation of the exported goods, where the column "Port of unloading" indicates the place located outside the customs territory of the Russian Federation[ 13].

When exporting goods across the border of the Russian Federation with a state - a member of the Customs Union, where customs control has been canceled, copies of transport and shipping documents with marks of the customs authority of the Russian Federation that carried out the customs clearance of the specified export shall be submitted. When goods are exported by air, a copy of the international air waybill indicating the airport of unloading located outside the customs territory of the Russian Federation is submitted to the tax authorities to confirm the export. Copies of transport, shipping and (or) other documents confirming the export of goods may not be submitted in case of export pipelines or power lines. When exporting supplies, copies of transport, shipping or other documents confirming the export of supplies by air and sea vessels, ships of mixed (river-sea) navigation are provided.

The Customs Code of the Russian Federation establishes the procedure for declaring and customs control over the export of goods in the export mode. The tax authorities have the right to demand from taxpayers explanations and documents confirming the correctness of the calculation and timely payment of taxes. In this regard, the tax authorities, in order to confirm the legality of applying the 0% tax rate and tax deductions in relation to exported goods, have the right to request documents not listed in Art. 165 of the Tax Code of the Russian Federation, including transaction passports, as well as notarized translations of any documents. In addition, in order to confirm tax deductions, in addition to the documents provided for in Art. 165 of the Tax Code of the Russian Federation, the tax authorities should analyze:

- a contract for the sale or exchange of goods (performance of works, provision of services) between a taxpayer selling goods for export and an organization - a supplier of goods (works, services) used in the production and sale of exported goods;
- documents confirming the actual payment for goods (works, services) used in the production and sale of exported goods.

Documents justifying the application of the 0% tax rate are submitted by taxpayers simultaneously with the tax return.

The tax declaration shall be submitted to the tax authorities no later than the 20th day of the month following the expired tax period. The tax period is set as calendar month. The exception is taxpayers with monthly revenues during the quarter (excluding VAT and sales tax) not exceeding 1 million rubles. For them, the tax period is a quarter.

The moment of determining the tax base is determined taking into account the provisions of Art. 167 of the Tax Code of the Russian Federation (the last day of the month in which the full package of documents provided for by Article 165 of the Tax Code of the Russian Federation is collected). When determining the tax base, the taxpayer's revenue in foreign currency converted into rubles at the exchange rate of the Bank of Russia on the date of sale of goods (works, services). The procedure for determining the date of sale of goods (works, services) is provided for in paragraph 9 of Art. 167 of the Tax Code of the Russian Federation 13: the moment of determining the tax base for the specified goods (works, services) is the last day of the month in which the full package of documents provided for in Art. 165 of the Tax Code of the Russian Federation.

When exporting organizations receive advance or other payments on account of forthcoming deliveries, taxpayers pay VAT to the budget, calculated at the tax rate determined as a percentage of the tax rate (in the amount of 18% and (or) 10% to the tax base taken as 100 and increased on the corresponding tax rate (18/118 and (or) 10/110). settlement rate applied to the amount of the advance payment. An exception to this rule is provided only for exported goods, the duration of the production cycle of which exceeds six months. The list of such goods and the procedure for applying this benefit is determined by Decree of the Government of the Russian Federation of August 21, 2001 N 602.

Tax amounts paid to the budget on advance payments are subject to reimbursement (deduction) after the date of sale of goods for export[ 14].

In the event of termination of the contract for the supply of export goods and the return of the corresponding amounts of advance payments, the amounts of VAT paid to the budget from the amounts of advance or other payments on account of future deliveries are also subject to reimbursement. Attention should be paid to what funds received by exporting organizations from foreign buyers are considered as advance payments and are subject to VAT accordingly. By general rule advances received on account of future deliveries of goods (works, services) are included in the VAT tax base. The tax is calculated at the rates of 10/110, 18/118. In accordance with Art. 487 of the Civil Code of the Russian Federation, advance payment (or advance payment) is payment for the goods in whole or in part before it is transferred by the seller to the buyer. Therefore, the funds received after the transfer of the goods are not considered an advance payment.

Thus, funds received by the taxpayer after the date of release of goods by the regional customs authority should not be included in the VAT tax base.

After the release of goods by regional customs authorities in the export mode, taxpayers shall record in Section 3 of the VAT declaration at a tax rate of 0 percent the cost of goods (works, services) for which the application of a 0% tax rate is expected, as well as the amount of VAT paid on the purchase of goods (works , services) or when importing goods into the customs territory of the Russian Federation. After reflecting these transactions in tax return VAT paid to suppliers of material resources is not deductible until export confirmation or the 181st day. Documents confirming the validity of applying the VAT rate of 0% when selling goods for export must be submitted by the taxpayer to the tax authorities no later than 180 days from the date of release of goods by regional customs authorities in the export mode.

Foreign trade export operations have a number of features that make it possible to single them out as a separate area of financial and economic activities of organizations. Each of the following features, to one degree or another, affects the order in which they are reflected in accounting:

The long duration of the implementation of operations for the export of goods in time due to the significant distance from each other of the participants in the foreign economic transaction (buyer and seller);

the need for the goods to cross the customs border of the Russian Federation, due to the fact that one of the participants in the foreign economic transaction (the buyer or seller of the goods) will certainly be abroad;

settlements between the buyer and the seller of goods in foreign currency in the vast majority of cases;

the contingency of the promotion of goods from the seller to the buyer with high costs incurred by both participants in a foreign economic transaction (each of them in part due to a specific basic delivery condition);

the presence of a large number of cost centers, i.e. the need to involve many different kinds of organizations that provide services or perform work to promote the export product.

For formation in accounting and financial reporting reliable information about the results of export trading operations, as well as the effective conduct of foreign economic activity, sufficient knowledge and understanding of such areas as:

Methodology accounting in Russia and the basics of international accounting;

customs legislation;

legislation on taxes and fees;

principles of international commercial contracts and customs of international trade;

the legislative framework that forms legal relations terms of delivery and liability for their violation;

legislation on currency regulation and control.

Despite the constantly changing legislative framework on foreign economic activity and the difficulty of understanding it, the model of accounting and tax accounting export trade operations, both under direct trade agreements and under intermediary contracts, makes it possible to systematize the work of accounting.

For transparency in the accounting of export trade operations, in this work, the proposed options for detailed analytical accounting were:

- the movement of export goods from the supplier to the buyer, which makes it possible to more effectively control the promotion of export goods at all stages of its implementation;
- overhead costs, depending on the stage at which the goods were promoted to a foreign buyer; at the same time, the basic terms of delivery of Iikoterms were considered in detail;
- on account 19 "VAT on acquired values" for maintaining separate accounting VAT on the sale of goods for export

Literature

1. Tax Code of the Russian Federation. -[ Electronic resource]. - Access mode: base.garant.ru
2. Civil Code RF. - [Electronic resource]. - Access mode: base.garant.ru
3. Expenses of the organization: PBU 10/99. - [Electronic resource]. - Access mode: base.garant.ru
4. About national payment system: Federal Law of 06.27.2011 No. 161-FZ (as amended of 05.05.2014 No. 112-FZ) // Russian newspaper. - 2011. - No. 5515. - [Electronic resource]. - Access mode: rg.ru;
5. On Accounting: Federal Law of 06.12.2011 No. 402-FZ// Rossiyskaya Gazeta. - 2011. - No. 5654. - [Electronic resource]. - Access mode: rg.ru
6. On the protection of consumer rights: Federal Law of February 7, 1992 No. 23001 / / Copsultant Plus. - [Electronic resource]. - Access mode: http//www. consultant.ru
7. Parasotskaya N.N. Electronic money: problems and prospects / N.N. Parasotskaya, M.A. Arkhipova// Accounting in government and non-profit organizations. - 2014. - No. 14.-38s.
8. Popov R. Electronic money/R. Popov, M. Veremeenko // Banking. - 2014. - No. 11. - 57s.

Currently, partnerships between Russian enterprises and foreign firms are actively developing. In this regard, many questions arise related to the taxation of goods (works and services) exported outside the Russian Federation. The Customs Code (Article 165) defines the concept of export. Export of goods is a customs regime under which goods that are in free circulation in the customs territory of the Russian Federation are exported from this territory without obligation to re-import.

As we have already found out, when exporting goods (own production and purchased), works and services outside the Russian Federation (including transportation, loading, unloading, reloading of exported goods and transit of foreign cargo through the territory of Russia), a zero VAT rate is applied. This is done in order to make domestic goods (works, services) abroad more competitive. At the same time, the taxpayer has the right to receive tax deductions for VAT amounts presented by suppliers of material resources (works, services) used in the production of exported goods. However, it is not easy to use the zero rate in practice. To confirm the validity of the application of the 0% tax rate and tax deductions, an organization (enterprise) in without fail submits the following documents to the tax authorities:

a contract (or a copy) of a taxpayer with a foreign person for the supply of exported goods (supplies), performance of works and services;

a bank statement (copy of an extract) confirming the receipt of proceeds from a foreign person to a Russian taxpayer's account in a Russian bank;

cargo customs declaration or a copy of it with a mark of the Russian customs authority that releases the goods in the export regime and the Russian customs authority in the region of which the checkpoint is located through which the goods were exported outside the customs territory of the Russian Federation;

a copy of transport, shipping or other documents with marks of border customs authorities confirming the export of goods outside the Russian Federation.

When exporting goods under the customs regime of export across the border of the Russian Federation with the member states of the Customs Union, where customs control is canceled, copies of transport and shipping documents with a mark of the customs authority of the Russian Federation that performs customs clearance of the specified export of goods are provided.

Documents confirming the actual export and, consequently, the validity of the application of the 0% tax rate, are submitted by taxpayers no later than 180 calendar days from the date of affixing the mark of the customs authority on the transportation documents, indicating the placement of goods under the customs regime of export, transit. In this case, the moment of determining the tax base is the last day of the quarter in which the complete package of documents is collected. If the documents have not been submitted within this period, these transactions are subject to VAT and the moment of determining the tax base will be the day the goods are shipped for export. This date will be recognized as the moment of acceptance for deduction of amounts input VAT for unconfirmed exports. Subsequently, however, upon submission to the tax authorities of documents justifying the application of a zero tax rate, the amount of tax paid is refunded to the taxpayer.

Value Added Tax is a significant source of income budget system Russia. The long practice of its application testifies to the fact that taxpayers have worked out a difficult mechanism for its calculation. Therefore, the option of reforming indirect taxation by replacing VAT with a sales tax, discussed in the economic literature, is extremely radical. Sales tax transfers tax burden on the sphere of consumption, does not provide for a system of tax deductions and thus increases the tax burden at each stage of the promotion of goods to a specific consumer.

The proposal to reduce the VAT rate to 13% also seems premature. it will lead to loss budget revenues in the amount of 553.6 billion rubles. (on an annualized basis). However, in conditions of low competition among producers in the country's market, this measure will not help reduce prices for goods, works, and services for the population. It may be more effective to make certain adjustments to Chapter 21 of the Tax Code of the Russian Federation in order to bring the procedure for calculating VAT in Russia in line with the procedure for calculating VAT in the EU countries, which is relevant for Russia when joining the WTO.

When exporting goods, exemptions from payment, refund or reimbursement of internal taxes are made in accordance with the legislation of the Russian Federation on taxes and fees.

Goods placed under the customs regime of export, subject to their actual export outside the customs territory of the Russian Federation, are subject to VAT at a rate of 0% (except for oil (including stable gas condensate) and natural gas, which are exported to the territory of the CIS member states, as well as goods sold by business entities of the Russian Federation to the territory of the Republic of Belarus). The concept of "zero rate" VAT was introduced by Chapter 21 "Value Added Tax" of the Tax Code of the Russian Federation. According to this concept, goods placed under the export customs regime are not subject to VAT, and VAT paid on material resources for production purposes is deductible. When carrying out operations for the sale of goods specified in paragraphs 1-3 and 8 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, organizations exporting goods outside the territory of the Russian Federation submit separate tax returns to the tax authorities, as well as documents to substantiate the legitimacy of applying a zero rate on exported goods. So, when selling goods provided for in paragraph 1 and (or) paragraph 8 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the following documents must be submitted to the tax authorities:

1) A contract (copy of a contract) between a taxpayer and a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation.

It should be noted that when submitting this document to the tax authority, a copy of the contract must be made in Russian (translated into Russian). If this document is submitted in a foreign language, the tax authorities have the right to refuse to apply the 0% tax rate. If the contract contains information constituting a state secret, then instead of a copy of the full text, an extract from it containing the information necessary for tax control is submitted.

The extract must contain information about the terms of delivery, terms, price and type of products.

In addition, when carrying out operations for the sale of goods for export, a contract for the supply of goods must be concluded with a foreign person. Also Russian organizations when concluding contracts with enterprises actually located and operating in the territory of the Republic of Kazakhstan, attention should be paid to the place of registration of the buyer. Operations for the sale of goods from the Russian Federation to business entities registered on the territory of the Baikonur complex are recognized as operations carried out on the territory of the Russian Federation, and the procedure for their taxation with VAT is regulated by Chapter 21 of the Tax Code of the Russian Federation. In other words, in this case delivery of goods to the territory of the Republic of Kazakhstan does not apply to export, and works (services) are recognized as carried out in the territory of the Russian Federation.

2) A bank statement confirming the actual receipt of proceeds from a foreign person to the taxpayer's account in a Russian bank.

It should be borne in mind that the provisions of the Tax Code of the Russian Federation do not provide for the mandatory receipt of all proceeds to the exporter's settlement account in a Russian bank in the amount corresponding to the full amount of payment for the supply of goods under the contract. In case of partial payment for export goods, the Russian taxpayer has the right to deduct the amounts of VAT paid to suppliers of material resources for production purposes used in the production and sale of export products. These VAT deductions are determined based on the share of paid products, the export of which is actually confirmed in the total value of the contract for the supply of goods.

Exemption of exporting organizations from VAT and reimbursement of tax paid to suppliers without receipt of proceeds from a foreign buyer to the exporter's settlement account in a Russian bank can be carried out in the following cases:

payment is made in cash in cash. In this case, a copy of the bank statement is submitted to the tax authorities, confirming that the taxpayer has deposited the received amounts into his account with a Russian bank, as well as copies of income cash orders, confirming the actual receipt of proceeds from a foreign buyer of goods;

non-crediting of foreign exchange earnings from the sale of goods is carried out in the manner provided by law RF about currency regulation and currency control. In this case, documents or copies thereof must be submitted to the tax authorities confirming the right to non-crediting of foreign exchange earnings on the territory of the Russian Federation (license from the Bank of Russia);

· Implementation of foreign trade commodity exchange (barter) operations. In this case, documents confirming the fact of importation of goods into the territory of the Russian Federation and their posting on the relevant accounting accounts are submitted to the tax authorities;

· receipt of proceeds from a foreign person - a buyer of exported goods - to the account of a Russian intermediary organization. In this case, a bank statement is submitted to the tax authorities, confirming the actual receipt of proceeds from a foreign person - a buyer of export goods - to the account of an intermediary organization in a Russian bank.

3) Cargo customs declaration (its copy) with the marks of the regional customs authority that carried out the release of goods in the export mode (mark "release of goods is allowed"), and the border customs authority (mark "goods exported").

If the goods are exported across the border with a state - a member of the Customs Union, where customs control is canceled (at present, only the Republic of Belarus is such a state), then a cargo customs declaration (its copy) with marks of the Russian customs authority that carried out the customs clearance of the export of goods is submitted. In some cases, determined by the Ministry of Finance of the Russian Federation in agreement with the federal executive body authorized in the field of economic development and trade, when exporting certain types of goods, it is allowed for exporters to submit a customs cargo declaration (its copy) with marks from the customs authority that carried out customs clearance of exported goods , and a special register of actually exported goods with marks of the border customs authority of the Russian Federation. When exporting supplies from the territory of the Russian Federation (in accordance with the customs regime for the movement of supplies), a customs declaration for supplies (its copy) is provided with the marks of the customs authority in the region of activity of which the port (airport) open for international traffic is located. When exporting goods by pipeline transport or power lines, a full cargo customs declaration (its copy) with marks of the customs authority of the Russian Federation is submitted.

4) Copies of transport, shipping or other documents with marks of border customs authorities confirming the export of goods outside the Russian Federation.

If the goods are exported by ships through seaports, the following documents must be submitted to the tax authorities to confirm the export of goods outside the customs territory of the Russian Federation:

· a copy of the order for the shipment of exported goods, indicating the port of unloading with the mark of the border customs of the Russian Federation "Loading is allowed";

· a copy of the bill of lading for the transportation of the exported goods, where the column "Port of unloading" indicates the place located outside the customs territory of the Russian Federation.

Copies of transport, shipping and (or) other documents confirming the export of goods may not be submitted in case of export by pipeline or power lines.

When exporting supplies, copies of transport, shipping or other documents confirming the export of supplies by air and sea vessels, ships of mixed (river-sea) navigation are provided. . Ilyin A.V. VAT: economic nature, the problem of the justification of compensation and the mechanism for its resolution // Finance, 2007, no. 7, p. 20.

The Customs Code of the Russian Federation establishes the procedure for declaring and customs control over the export of goods in the export mode.

The tax authorities have the right to demand from taxpayers explanations and documents confirming the correctness of the calculation and timely payment of taxes. In this regard, in order to confirm the legality of applying the 0% tax rate and tax deductions in relation to exported goods, the tax authorities have the right to request documents not listed in Article 165 of the Tax Code of the Russian Federation, including transaction passports, as well as notarized translations of any documents. In addition, in order to confirm tax deductions, in addition to the documents provided for by Article 165 of the Tax Code of the Russian Federation, the tax authorities must analyze:

a contract for the sale or exchange of goods (performance of work, provision of services) between a taxpayer selling goods for export and an organization - a supplier of goods (works, services) used in the production and sale of exported goods;

Documents confirming the actual payment for goods (works, services) used in the production and sale of exported goods.

· Documents justifying the application of the 0% tax rate are submitted by taxpayers simultaneously with the tax declaration.

The tax declaration shall be submitted to the tax authorities no later than the 20th day of the month following the expired tax period. The tax period is set as a calendar month. The exception is taxpayers with monthly revenues during the quarter (excluding VAT and sales tax) not exceeding 1 million rubles. For them, the tax period is a quarter.

The moment of determining the tax base is determined taking into account the provisions of Article 167 of the Tax Code of the Russian Federation (the last day of the month in which the full package of documents provided for by Article 165 of the Tax Code of the Russian Federation is collected).

Most often, organizations ask the question of how to determine the tax base for the sale of goods (works, services) for foreign currency. On this issue, the Ministry of Taxation of the Russian Federation in its Letter of 24.09.2003 N OS-6-03 / 995@ once again confirmed the position expressed earlier in letters of 19.06.2003 N VG-6-03 / 672@ and of 24.09.2003 N OS -6-03/994.

When determining the tax base, the taxpayer's earnings in foreign currency are converted into rubles at the exchange rate of the Bank of Russia on the date of sale of goods (works, services). The procedure for determining the date of sale of goods (works, services) is provided for in clause 9 of Article 167 of the Tax Code of the Russian Federation13: the moment of determining the tax base for these goods (works, services) is the last day of the month in which the full package of documents provided for by Article 165 of the Tax Code of the Russian Federation is collected .

"Accountant's adviser", 2005, N 8

In this issue of the magazine, we will continue our conversation about exports and consider the features of taxation of export operations.

General principles of export taxation

In accordance with paragraph 2 of Art. 166 of the Customs Code of the Russian Federation, when exporting goods, exemptions from payment, return or reimbursement of internal taxes are made in accordance with the legislation of the Russian Federation on taxes and fees.

In other words, the taxation of export operations differs significantly from the taxation of operations for the sale of products, goods, works and services to Russian buyers. And when calculating taxes on export transactions, it is necessary to be guided by the Tax Code of the Russian Federation, as in the implementation of operations on the territory of Russia.

Features of calculating VAT when exporting finished products and goods

The procedure for calculating VAT, including when exporting products, goods, works and services, is regulated by Ch. 21 of the Tax Code of the Russian Federation.

Application of the 0% tax rate

In accordance with paragraph 1 of Art. 164 of the Tax Code of the Russian Federation when selling goods, works and services for export, taxation is carried out at a rate of 0%. True, for the application of this rate, it is necessary to submit in tax office a package of documents confirming the export.

Let's pay attention to the fact that we are not talking about exemption from VAT on export operations, but about applying a rate equal to 0%. At first glance, it may seem that this is the same thing - after all, the 0% rate implies that VAT is not paid on export operations (after all, any amount multiplied by zero is equal to zero). However, in fact, the presence of a tax rate as such, regardless of its size, entitles the organization to receive tax deductions. In other words, the exporting organization does not charge a single penny of VAT from a foreign buyer, but has the right to present the amount of "incoming" VAT on raw materials, materials, goods, works and services related to the implementation of exports (for example, transportation costs) for deduction.

Justification of the right to apply the 0% tax rate - a separate declaration and a package of documents

As we have already noted, in order to justify the right to apply the 0% tax rate on export transactions, the organization is obliged to submit certain documents to the tax authorities. Which ones - regulates Art. 165 of the Tax Code of the Russian Federation. In addition, according to paragraph 6 of Art. 164 of the Tax Code of the Russian Federation on export transactions, a separate tax declaration must be submitted to the tax authorities.

According to paragraph 1 of Art. 165 of the Tax Code of the Russian Federation when implementing finished products or goods for export, the following documents must be submitted to the tax office:

a contract (copy of a contract) between a taxpayer and a foreign person for the supply of goods outside the customs territory of the Russian Federation;
a bank statement (copy of an extract) confirming the actual receipt of proceeds from a foreign person - the buyer of the specified goods to the taxpayer's account in a Russian bank;
a cargo customs declaration (its copy) with marks of the Russian customs authority that released the goods in the export regime and the border customs authority (the Russian customs authority in the region of operation of which there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation);
copies of transport, shipping and (or) other documents with marks of border customs authorities confirming the export of goods outside the territory of the Russian Federation.

In some situations, the above package of documents may be modified. Features of the submission of documents in some specific cases are also spelled out in Art. 165 of the Tax Code of the Russian Federation. So, when carrying out foreign trade barter (barter) operations, instead of a bank statement, the taxpayer submits to the tax authorities documents confirming the importation of goods (performance of work, provision of services) received under these operations into the territory of the Russian Federation and their posting. When exporting goods by pipeline transport or power lines, it is possible not to provide copies of transport or shipping documents. And in the case of export through an intermediary, a package of documents is provided, prescribed in paragraph 2 of Art. 165 of the Tax Code of the Russian Federation.

In any case, this package of documents must be submitted to the tax office no later than 180 days from the date of execution of the cargo customs declaration for the export of goods under the customs regime of export by regional customs authorities. This period is set in paragraph 9 of Art. 165 of the Tax Code of the Russian Federation. At the same time, according to paragraph 9 of Art. 167 of the Tax Code of the Russian Federation, the moment of determining the tax base for export operations is the last day of the month in which the full package of documents is collected.

The specified package of documents, in accordance with paragraph 10 of Art. 165 of the Tax Code of the Russian Federation, must be submitted to the tax office along with a tax return - and we are talking about a separate tax return for VAT at a rate of 0%. In other words, if an organization sells products or goods both in Russia and for export, it submits two separate declarations. The forms of declarations and the procedure for filling them out are currently approved by Order of the Ministry of Finance of Russia dated 03.03.2005 N 31n. The deadline for filing a VAT return at a rate of 0% is monthly or quarterly before the 20th day of the month following the expired tax period.

If the package of documents is not collected on time

In paragraph 9 of Art. 165 of the Tax Code of the Russian Federation also states that if, after 180 days from the date of release of goods for export by regional customs authorities, the exporting organization fails to collect and submit the above documents to the tax office, it is obliged to calculate VAT on the export operation at rates of 10 or 18%, respectively. - depending on what VAT rate should be applied to goods exported for export in accordance with paragraphs 2 and 3 of Art. 164 of the Tax Code of the Russian Federation.

At the same time, according to paragraph 9 of Art. 167 of the Tax Code of the Russian Federation, in such a situation, the moment of determining the tax base is the day of shipment. Therefore, if the package of documents is not collected on the 181st day, counting from the date of placing the goods under the customs regime of export, transactions for the sale of these goods are subject to inclusion in the declaration at a rate of 0% for the tax period in which the day of shipment of goods falls . These explanations are also given in the Procedure for filling out a VAT tax return, approved by Order of the Ministry of Finance of Russia dated 03.03.2005 N 31n.

Thus, if on the 181st day a complete package of documents is not collected, it is necessary to submit an updated declaration for the month in which these goods were shipped for export - and this was six months ago. At the same time, it should also be taken into account that revised declarations should not be submitted in the form that is valid at the time of filing the declaration, but in the form that was in effect in the period for which the revised declaration is submitted.

To reflect information on export operations for which the deadline for collecting documents has expired, section 2 "Calculation of the amount of tax on transactions in the sale of goods (works, services), the application of the 0 percent tax rate for which has not been confirmed." For example if the goods were shipped for export in April 2005, the deadline for submitting documents confirming the right to apply the 0% tax rate expires in October 2005, and if required package documents have not been collected, it is necessary to charge VAT and show tax deductions on this sale, but not in the October declaration, but in the updated declaration at a zero rate for April 2005. Reflecting the amounts subject to VAT, it should also be remembered that the "input" VAT on this export transaction can be presented for deduction. These amounts are also reflected in Sec. 2 amended declarations.

However, this does not mean that the right to apply the 0% rate is lost forever. If subsequently the organization is able to collect a package of documents confirming the right to apply the 0% tax rate, the amount of VAT paid is subject to deduction in the manner prescribed by Art. 176 of the Tax Code of the Russian Federation. To do this, it is necessary to include these transactions in the declaration at a rate of 0% for the tax period in which the full package of documents is collected. VAT refund on the basis of this declaration and the documents attached to it is made no later than three months from the date of its submission. During this period, the tax inspectorate checks the validity of the application of the 0% tax rate and tax deductions and applies a decision on reimbursement or refusal of reimbursement. A reasoned opinion on the refusal must be submitted no later than 10 days after such a decision is made, otherwise the tax authority is obliged to make a decision on reimbursement.

The VAT refund itself is made in the following order:

If the organization has arrears and penalties on VAT or other taxes and fees, or has a debt on the tax sanctions, subject to transfer to the same budget from which the return is made, then they are subject to offset as a matter of priority by decision of the tax authority. The tax authorities make this offset independently and report it to the taxpayer within 10 days. In this case, if the VAT arrears occurred between the date of filing the declaration and the date of reimbursement of the relevant VAT amounts and it does not exceed the amount to be reimbursed, no penalty is charged on the amount of the arrears.
If the organization has no arrears and penalties on VAT and other taxes or debts on awarded tax sanctions, the amounts to be reimbursed:

or are credited against current payments on VAT or other taxes payable to the same budget, as well as on taxes paid in connection with the movement of goods across the customs border of the Russian Federation or in connection with the implementation of works and services directly related to the production and sale of such goods, in agreement with the customs authorities,
or subject to return to the taxpayer at his request.

In the latter case, the tax authorities are obliged not later than last day three-month period allotted for verification and decision-making, to issue and send for execution to the appropriate body Federal Treasury decision on VAT refund. The Federal Treasury is obliged to make a refund within two weeks after receiving the decision of the tax authority (and in the case when such a decision is not received by the relevant body of the Federal Treasury after seven days, counting from the date of sending tax authority, the date of receipt of such a decision is the eighth day, counting from the date of sending such a decision by the tax authority).

If the above deadlines are violated, interest is charged on the amount to be returned to the taxpayer based on the refinancing rate Central Bank RF.

Application of tax deductions in the implementation of export operations

As we noted above, the application of the 0% rate for export transactions means that the "input" VAT associated with these transactions can be claimed for deduction.

According to paragraph 3 of Art. 172 of the Tax Code of the Russian Federation, such deductions are made on the basis of a separate tax return at a rate of 0%, and only upon submission of a package of documents provided for in Art. 165 of the Tax Code of the Russian Federation.

In other words, it is possible to present VAT on materials, goods, works and services related to the implementation of export operations only after the actual export and collection of all the documents that we have already mentioned above. In practice, this leads to some difficulties.

Firstly, if an organization claimed VAT paid to suppliers of goods for deduction immediately after paying for these goods - for example, if it did not intend to sell them for export - and subsequently still ships these goods for export, it needs to recover the corresponding amounts VAT attributable to goods shipped for export. These amounts are shown on line 370 of the "regular" VAT tax return for the month in which the sale of goods for export took place. And after confirming the right to apply the 0% rate, these VAT amounts will again be presented for deduction, but they will already be reflected in the VAT return for operations taxed at the 0% tax rate, and for the month in which the complete package of documents is collected, prescribed in Art. 165 of the Tax Code of the Russian Federation.

Secondly, if an organization simultaneously sells products or goods both in Russia and for export, it will have to keep separate records of "incoming" VAT. At the same time, the procedure for its implementation in relation to export operations in tax code not spelled out (in paragraph 4 of article 149 and paragraph 4 of article 170 of the Tax Code of the Russian Federation, we are talking about separate accounting for transactions subject to and not subject to VAT, which does not take place in our case - after all, when exporting, we are talking about the implementation of transactions subject to taxation VAT at 0% rate. On this basis, some tax inspectors refuse organizations to deduct VAT on export operations, accusing them of incorrect organization of separate accounting or its absence. In addition, they often require separate accounting documents to be submitted along with the tax return. Although there is already arbitration practice in favor of the taxpayer, for example, the Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of March 11, 2005 in case N A38-4627-17 / 611-2004.

Therefore, in order to avoid problems with the tax authorities and to ensure the correct completion of tax returns and VAT calculations in connection with export operations, the organization should independently develop and fix in its accounting policy the procedure for separate accounting for VAT amounts for purchased raw materials, goods, works and services. . At the same time, it is possible to distribute the "input" VAT not only in proportion to revenue, but also in proportion to the cost products sold, cost of purchased goods or other base.

Calculation of VAT on advances received from foreign buyers

In accordance with paragraphs. 1 p. 2 art. 162 of the Tax Code of the Russian Federation, the tax base for VAT increases by the amount of advance and other payments received on account of the forthcoming deliveries of goods. Consequently, the organization is obliged to pay VAT on the received advances and prepayments. This also applies to advances received from foreign buyers.

True, there is one exception - it is not necessary to pay VAT on advances received on account of upcoming deliveries for export of goods, the duration of the production cycle of which is more than six months, if they are included in the List approved by the Government of the Russian Federation. In particular, the List of goods with a production cycle duration of more than six months is currently in force, approved by Decree of the Government of the Russian Federation of August 21, 2001 N 602. The same document also approved the Procedure for determining the tax base in such cases, which indicates a restriction on the application this benefit. Only those exporters who either produce exportable goods with a production cycle of more than six months, or finance their production as part of the implementation of agreements between the Government of the Russian Federation and the governments of foreign states, are entitled not to pay VAT on advances received.

In other words, only manufacturing enterprises- and then only if the exported goods are included in the List mentioned above. And here trade organizations resale companies must pay VAT on advances received in any case.

As in the case of receiving advance payments for the sale of goods in Russia, the exporter has the right to claim the amounts of VAT paid on previously received advance payments for deduction. However, this can be done not at the time of shipment of the goods, but only after collecting a complete package of documents confirming the right to apply the 0% rate and to make tax deductions. This follows from the requirements of paragraph 3 of Art. 172 of the Tax Code of the Russian Federation.

Example. In accordance with the concluded foreign trade agreement, the Russian exporting organization JSC "Russian Treasures" undertakes to supply the French company "Chic" with a batch of jewelry - pearl necklaces from cultured pearls worth 400,000 euros CFR through St. Petersburg). Export is carried out without the participation of an intermediary.

In accordance with the terms of delivery, the French company "Chic" must make an advance payment in the amount of 30% of the contract value of the goods. Suppose that an advance payment in the amount of 400,000 x 30% = 120,000 euros was received on the account of JSC "Russian Preciousness" on September 26, 2005, when the euro exchange rate set by the Central Bank of the Russian Federation was 34.90 rubles. For simplicity, let's assume that the goods were delivered to St. Petersburg, cleared customs on October 4, 2005, and were loaded onto a ship for transportation to France on October 6, 2005. The rest of the cost of the goods was paid on November 10, 2005.

Since the terms of the CFR imply the obligation of the supplier to hire a carrier (charter a vessel), deliver the cargo to the port of dispatch and load the goods onto the ship at the port of dispatch at its own expense, Russian Jewelery OJSC paid for the above transportation services. Suppose that the cost of chartering a French ship was 5,000 euros, the cost of delivering cargo to the port of St. Petersburg was 59,000 rubles, including VAT - 9,000 rubles, and the costs of loading goods onto a ship at the port of departure were 11,800 rubles. , including VAT - 1800 rubles.

The freight cost of the ship and the cost of delivering the cargo to St. Petersburg were paid on October 3, 2005, and the cost of loading goods onto the ship in the port on October 6, 2005.

Let us also assume that the exported pearls were purchased (received and fully paid for) on July 27, 2005 at a price of 8,260,000 rubles, incl. VAT - 1,260,000 rubles, and the accountant of JSC "Russian Treasures" presented the amount of "input" VAT deductible in the tax return for VAT for July 2005.

The full package of documents provided for in paragraph 1 of Art. 165 of the Tax Code of the Russian Federation, assembled by the end of November 2005.

In this case, VAT calculations will be carried out in the following order:

Until August 20, 2005, the accountant of Russian Jewels OJSC presented for deduction in the VAT tax return for July 2005 the amount of "input" VAT on purchased pearls in the amount of 1,260,000 rubles.
The amount of the advance payment received in the amount of 120,000 x 34.90 = 4,188,000 rubles. the accountant of OAO "Russian Preciousness" must include in the tax base September, that is, reflect in the tax return for September, filed before October 20, 2005. From this amount in the same period - before October 20, 2005 - he must pay VAT in the amount 4,188,000 x 18: 118 = 638,847.46 rubles. In addition, since the pearls are sold for export, they must recover the previously deductible amount of VAT on these pearls in the amount of 1,260,000 rubles.
On October 3, 2005, JSC "Russian Preciousness" paid the costs of transporting the exported goods, including VAT in the amount of 9,000 rubles, and on October 6, paid the costs of loading the goods, including VAT in the amount of 1,800 rubles. These amounts of "input" VAT associated with the implementation of the export operation cannot be claimed for deduction until the full package of documents is collected and the right to apply the 0% rate and deductions is confirmed. Therefore, in the tax return for October 2005, these amounts are not reflected.
Since the full package of documents was collected by the end of November 2005, the moment of determining the tax base for this transaction is November 30, 2005. Therefore, the amount of proceeds from the export operation, as well as tax deductions associated with it, including the amount VAT from the advance in the amount of 638,847.46 rubles. and "input" VAT on the pearl itself in the amount of 1,260,000 rubles, and "input" VAT on costs associated with exports, in the amount of 9,000 + 1,800 = 10,800 rubles. must be reflected in the tax return for November 2005, filed before December 20, 2005.

Within three months from the date of receipt of this declaration, the tax office must decide on the VAT refund. Assuming that JSC "Russian Preciousness" did not carry out other operations and that it does not have any debts for taxes or tax sanctions, then the tax authorities should make a decision on VAT refund in the amount of 638,847.46 + 1,260,000 + 10,800 = 1,909 RUB 647.46 or by returning to the taxpayer on the basis of his application, or by offsetting against future payments of VAT or other taxes.

Features of calculating VAT when exporting works and services

For the export of works and services, the same rules apply as for the export of goods. In particular, according to paragraph 1 of Art. 164 of the Tax Code of the Russian Federation in the provision of services related to the production and sale of goods for export, including escort, transportation, loading, reloading of exported and imported goods, as well as in the provision of services for the international transportation of passengers and baggage, when performing work in outer space , in the sale of goods and services to diplomatic missions and their personnel and the performance of certain other works and services for export, the tax rate 0%.

To confirm the right to apply the 0% rate when performing work or providing services specified in paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, it is necessary to submit documents, the list of which for each type of service and work is established in Art. 165 of the Tax Code of the Russian Federation. As we have already noted, if the package of documents is not collected on the 181st day, counting from the date the goods are placed under the customs regime for export, transactions for the sale of these goods are subject to inclusion in the declaration at a rate of 0% for the tax period that falls on the day of shipment of goods . When implementing works (services), in particular those provided for in paragraphs. 2 and 3 paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, in such a situation, it must be taken into account that the day of shipment will be considered the day the work is performed (the provision of services).

If an organization receives an advance payment for the performance of work or the provision of services for export, it is obliged to pay VAT in the same way as when exporting goods. The exceptions are cases of receiving advance payments on account of the forthcoming performance for export of works or services included in the List of works (services) performed (rendered) directly in outer space, as well as in the implementation of a complex of preparatory ground works (services), technologically determined and inextricably linked with performance of works (provision of services) directly in outer space, the duration of the production cycle of performance (provision) of which is more than six months, approved by Decree of the Government of the Russian Federation of July 16, 2003 N 432.

When performing work or providing services under an agreement with foreign customers, it is necessary to contact Special attention to what is the place of realization of these works or services. After all, if the territory of the Russian Federation is recognized as the place of performance of work or provision of services, they must be subject to VAT in the generally established manner, that is, at a rate of 18% (or at a rate of 10%, depending on the type of service).

In order to determine the place of implementation of works or services, it is necessary to study Art. 148 of the Tax Code of the Russian Federation. According to paragraph 1 of Art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is recognized as a place for the sale of works or services in the following cases:

if works (services) are directly related to movable property(excluding air, sea vessels and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation - for example, if we are talking about construction, installation, construction and installation, repair, restoration work or landscaping work on objects owned by foreigners, but located on the territory of the Russian Federation;
if works (services) are related to movable property located on the territory of the Russian Federation (for example, if we are talking about car repairs foreign citizen during his travels in Russia);
if services are actually provided on the territory of the Russian Federation in the field of culture, art, education, physical culture, tourism, recreation and sports (for example, if foreigners arrived at a Russian sanatorium or rest home and paid for vouchers in foreign currency);
if the buyer of works (services) operates on the territory of the Russian Federation - for example, if the customer is a permanent representative office or a branch foreign organization in Russia, this principle applies to services for the sale of patents, licenses, copyrights, consulting, legal, accounting, advertising services, R&D and certain other works and services;
if the activities of the organization or individual entrepreneur that perform work (render services) is carried out on the territory of the Russian Federation (in terms of the performance of work or the provision of services not provided for by the above principles).

In accordance with paragraph 4 of Art. 148 of the Tax Code of the Russian Federation, documents confirming the place of performance of work (rendering of services) are:

a contract concluded with foreign or Russian persons;
documents confirming the fact of performance of work (rendering of services), - for example, an act of acceptance of work or services.

Peculiarities of calculation of excise taxes for the export of finished products and goods

Organizations engaged in export operations with alcohol, alcohol-containing and alcoholic products, beer, tobacco products, cars and motorcycles, gasoline and motor oils - in other words, with goods recognized as excisable in accordance with Art. 181 of the Tax Code of the Russian Federation, - it is necessary to pay special attention to Ch. 22 of the Tax Code of the Russian Federation.

In accordance with paragraphs. 4 p. 1 art. 183 of the Tax Code of the Russian Federation, the sale of excisable goods placed under the customs regime of export outside the territory of the Russian Federation (taking into account losses within the limits of natural loss), as well as separate operations with petroleum products subsequently placed under the customs regime for export (provided for in paragraphs 2, 3 and 4 of paragraph 1 of article 182 of the Tax Code of the Russian Federation), are exempt from excise taxation.

True, in order to take advantage of this exemption, it is necessary to fulfill all the requirements provided for in Art. 184 of the Tax Code of the Russian Federation. In particular, this article provides for the following:

In general, do not pay excise duty when exporting excisable goods, in accordance with paragraph 2 of Art. 184 of the Tax Code of the Russian Federation, is possible only if the organization can submit to the tax office a bank guarantee or bank guarantee, providing for the obligation of the bank to pay the amount of excise tax and the corresponding penalties in cases of failure by this organization in the manner and terms established by paragraph 7 of Art. 198 of the Tax Code of the Russian Federation, documents confirming the fact of export of excisable goods, and non-payment of excise duty and (or) penalties.
If the organization cannot obtain such a guarantee or a bank guarantee, it must pay excise duty on an export transaction in the generally established manner - that is, in the same way as when selling excisable goods in the territory of the Russian Federation. True, the amounts of excise tax paid in this way are subject to reimbursement on the basis of paragraph 3 of Art. 184 of the Tax Code of the Russian Federation and in the manner prescribed by Art. 203 of the Tax Code of the Russian Federation, after submission to the tax authorities of documents confirming the fact of export of excisable goods.

Let's take a closer look at these requirements.

What documents are required to confirm the fact of export in order to obtain exemption from excise duties?

In accordance with paragraph 7 of Art. 198 of the Tax Code of the Russian Federation, when exporting excisable goods under the customs regime of export outside the territory of the Russian Federation, in order to confirm the validity of the exemption from excise duty, the exporting organization is obliged to submit the following documents to the tax office at the place of its registration within 180 days from the date of sale of these goods:

a contract or a copy of the contract of the exporting organization with the counterparty for the supply of excisable goods;
payment documents and a bank statement (copies thereof), which confirm the actual receipt of proceeds from the sale of excisable goods to a foreign person to the account of the exporting organization in a Russian bank;
cargo customs declaration (its copy) with the marks of the Russian customs authority that released the goods in the customs regime of export, and the border customs authority (that is, the Russian customs authority in the region of activity of which there is a checkpoint through which the specified goods were exported outside the customs territory RF);
copies of transport or shipping documents or other documents with marks of the Russian border customs authorities confirming the export of goods outside the customs territory of the Russian Federation transport and shipping documents with marks of the Russian customs authority that carried out the customs clearance of the specified export of goods).

Please note that we have provided a general list of documents for a situation where an organization exports excisable goods that are not petroleum products on its own and receives proceeds directly from the buyer. In practice, various particular situations are possible, the procedure for which is also prescribed in paragraph 7 of Art. 198 of the Tax Code of the Russian Federation. In particular, if the export is carried out through an intermediary, it is necessary, under the first paragraph, to submit an intermediary agreement or a copy thereof, a contract or a copy of the contract between this intermediary and a foreign counterparty, and under the second paragraph - payment documents and a bank statement (copies thereof), which confirm receipt of proceeds to the account of the intermediary. Or if, for example, the export proceeds did not come from a foreign buyer with whom a contract was concluded, but from a third party, then in addition to payment documents and a bank statement, contracts of commission for payment for goods between the foreign person and the organization that made the payment are additionally submitted. And if the foreign exchange earnings did not enter the organization's foreign currency account, but this happened in accordance with the procedure provided for by the currency legislation of the Russian Federation, the exporting organization must submit documents (copies thereof) to the tax authorities confirming the right not to credit foreign exchange earnings to the territory of the Russian Federation. Also in paragraph 7 of Art. 198 of the Tax Code of the Russian Federation specifically prescribes the procedure for processing documents for the export of excisable goods made from give-and-take raw materials, as well as for the export of petroleum products by pipeline and sea transport.

In accordance with paragraph 8 of Art. 198 of the Tax Code of the Russian Federation, if the organization cannot submit the above documents or does not submit them in full, it is obliged to pay excise tax on this transaction in the manner established for operations with excisable goods in the territory of the Russian Federation.

True, if subsequently the organization is able to provide the tax authorities with documents (their copies) justifying the exemption from taxation, the paid excise amounts are subject to reimbursement to the taxpayer in the manner and on the conditions provided for in Art. 203 of the Tax Code of the Russian Federation.

How to get an excise tax deduction?

As we have already found out, if an organization was unable to obtain a bank guarantee or guarantee or collect documents confirming the fact of export in time to obtain exemption from excise duty, it is obliged to pay excise duty, but has the right to its refund (deduction).

The procedure for obtaining this deduction is prescribed in Art. 203 of the Tax Code of the Russian Federation. According to paragraph 4 of Art. 203 of the Tax Code of the Russian Federation, excise amounts must be reimbursed on the basis of the documents provided for in paragraph 7 of Art. 198 of the Tax Code of the Russian Federation, the list of which is given above in this article, no later than three months from the date of submission of these documents. This period is given to the tax authorities to verify the validity of tax deductions, and after this period, the tax authority must decide whether to reimburse by offsetting or refunding the relevant amounts, or to refuse (in whole or in part) the reimbursement.

In case of refusal to reimburse the tax authority is obliged to provide the organization with a reasoned opinion within 10 days from the date of the decision. If, after three months, the tax authority has not made a decision to refuse or has not submitted an appropriate conclusion to the taxpayer organization, it is obliged to make a decision on the reimbursement of these excise amounts and notify the taxpayer of decision within 10 days.

The amount of excise tax to be reimbursed is first of all set off against the organization's debt on arrears and penalties on excises, as well as on other taxes or on tax sanctions awarded, subject to crediting to the same budget from which the refund is made. The tax authorities make this offset independently and report it to the taxpayer within 10 days. At the same time, if there is an arrears in excise tax formed between the date of filing the declaration and the date of reimbursement of the relevant amounts, the amount of which does not exceed the amount subject to reimbursement by decision of the tax authority, no penalty is charged on the amount of the arrears.

If the organization has no arrears and penalties on excise, other taxes and tax sanctions awarded, the excise amounts subject to reimbursement:

or are set off against current payments on excise and other taxes payable to the same budget, as well as on taxes paid in connection with the movement of goods across the customs border of the Russian Federation in agreement with the customs authorities;
or returned to the taxpayer at his request.

The decision on the return of excise amounts from the relevant budget must be made and sent for execution to the appropriate body of the Federal Treasury no later than the last day of a three-month period from the date of submission of documents by the taxpayer. The return of these amounts must be made by the Treasury within two weeks from the date of receipt of the decision of the tax authority (in this case, if this decision is not received by the relevant body of the Federal Treasury after seven days from the date of sending it by the tax authority, the date of receipt of such a decision is recognized as the eighth day from the date of sending such a decision by the tax authority).

In case of violation of the above deadlines, interest on the amount of excise tax to be returned to the taxpayer is accrued based on one three hundred and sixtieth refinancing rate of the Central Bank of the Russian Federation for each day of delay.

M.L. Anikina

Consultant

in accounting

and taxation

Enterprises engaged in export activities are required to maintain separate accounting records for foreign trade operations, the taxation of which has its own characteristics. Below are the main provisions of the legislation of the Russian Federation governing the accounting for the export of goods, as well as answers to frequently arising questions in connection with it.

How to keep records of the export of goods

In the economy, export is understood as the export of goods abroad for sale or processing. Goods exported outside the state are fixed by the customs service and issued with appropriate documents. Documents that take into account and accompany the export of goods abroad of the Russian Federation must be drawn up in accordance with existing laws Russia.

The main laws regulating foreign trade activities are the Federal Law "On currency regulation and currency control" No. 173-FZ dated 10.12 and the law "On the fundamentals state regulation foreign trade activity” dated 08.12.2003 N 164-FZ.

In Law No. 173-FZ defined:

rights and obligations of persons participating in foreign economic transactions;

currency regulation authorities and authorities currency control;

rights and obligations of bodies and agents of currency control.

According with Federal Law No. 164-FZ goods fall under the customs procedure for export if the following conditions are met:

for transactions not covered by statutory benefits, all export customs duties have been paid;

all restrictions and prohibitions are observed;

for goods included in the consolidated list, a certificate of origin is presented.

Accounting for export of goods: required documents

When exporting from Russia, the goods are exported outside the Russian Federation for their subsequent processing or sale, that is, without the right to return. Export is accompanied by the payment of duties. Their size depends on various reasons and, in particular, is determined by the value of the exported goods, which is declared in the customs declaration. When carrying out export operations, there is a certain procedure.

Accounting for the shipment and sale of goods for export is kept separately from accounting for the activities of the enterprise in the territory of the Russian Federation. The document flow uses source documents, confirming the shipment of goods, its payment, services of intermediaries.

All goods transported outside the Russian Federation are subject to mandatory customs clearance, which can be carried out:

by the exporter

his customs representative,

by another person on the basis of a power of attorney.

A package of supporting documents is attached to the declaration presented to the customs authority. It is allowed to provide documents in copies, while customs Department has the right to check any of them for its compliance with the original.

Accounting for the export of goods

To obtain reliable information, accounting for the export of goods is kept on separate sub-accounts, which makes it possible to separate ordinary and foreign economic activity. The features of accounting and tax accounting for the export of goods include:

1. Settlements under the export contract most often held in foreign currency. For this you need:

open currency accounts, for each currency separately, and use account 52 in accounting for settlements with a counterparty: Dt 52 Kt 62;

master the operations of buying and selling currency and reflect them in the report, using account 57 for this purpose (or account 91, depending on the accepted accounting policy):

Dt 57 Kt 52;

Dt 51 Kt 57;

Dt 91 Kt 57 or Dt 57 Kt 91;

keep records of settlements for each transaction simultaneously in two currencies: foreign and Russian;

carry out revaluation of currency balances and debts of counterparties (in currency terms) both on the date of the transaction and on reporting date, using 91 for this account: Dt 91 Kt 52, 62 or Dt 52, 62 Kt 91.

2. Accounting for the export of goods is conducted by the enterprise separately from the rest of the accounting, which is due, on the one hand, to the requirements of the legislation, and on the other hand, the need to achieve the following goals, which include:

separation of data on accounting for the export of goods from information on activities subject to VAT at other rates or exempt from this tax (clause 4, article 149 and clause 1, article 153 of the Tax Code of the Russian Federation);

control over the completeness of receipt of payment from foreign counterparties (clause 1, article 19 of the Federal Law “On currency regulation ...” dated 10.12.2003 No. 173-FZ);

using the opportunity not to charge VAT on advances received from foreign buyers (clause 1, article 154 of the Tax Code of the Russian Federation);

monitoring compliance with the deadlines necessary to confirm the right to use the zero rate (clause 9, article 165 of the Tax Code of the Russian Federation);

tracking the moment of transfer of ownership of the goods in the event that, according to the international rules for the interpretation of trade terms "Incoterms", it does not coincide with the moment of shipment;

correct correlation of shipment volumes, which is necessary when calculating VAT.

3. There are additional operations for accounting for the export of goods:

calculation of customs duties and fees (account 76):

Dt 76 Kt 51 (52);

Dt 44 Kt 76;

in the event that the moments of the transfer of ownership of the goods do not coincide with the moment of shipment, account 45 is used to account for it:

Dt 45 Kt 41 (43);

Dt 90 Kt 45;

restoration of VAT accepted for deduction and then attributed to export operations (clause 6 of article 166 of the Tax Code of the Russian Federation);

penalties and fines for VAT on exports not confirmed on time are charged on Dt 91 Kt 68;

for unconfirmed exports, VAT is written off to other expenses (Dt 91 Kt 19), three years after the date of completion tax period in which the corresponding shipment was made.

The most time-consuming part of accounting for the export of goods is the VAT postings. The correctness of VAT accounting makes it possible to obtain a tax deduction in case of confirmation of the right to apply a zero VAT rate. In this regard, special attention should be paid to:

accounting for tax related to direct export costs;

distribution of VAT by indirect costs to determine its part attributable to export;

correct execution of documents related to VAT;

compliance with the deadlines for the preparation of documents confirming the right to tax deductions;

recovery of VAT accepted for deduction and then attributed to export operations;

compliance deadlines accounting for tax when exporting goods for unconfirmed, as well as for later confirmed deliveries;

high probability discrepancies in the periods of accounting for an export shipment for income tax purposes and confirmation of the right to deduct VAT on it, which leads to a discrepancy tax bases for profit and VAT in the same tax period.

VAT on export costs is accumulated on account 19 with its allocation to a special sub-account: Dt 19 Kt 60.

The tax previously accepted for deduction, when taking into account the export of goods, is restored at the time of their shipment by posting: Dt 19 Kt 68.

The tax on indirect costs is redistributed on account 19 with the transfer of the export part of the tax to the sub-account: Dt 19 Kt 19.

If documents appear confirming the possibility of applying the deduction, then tax is deducted from account 19 in the amount corresponding to the documents: Dt 68 Kt 19.

Tax on exports not confirmed on time is charged to the sub-account of account 19: Dt 19 Kt 68.

At the same time, the tax on costs related to it is deductible: Dt 68 Kt 19.

VAT penalties and fines for exports not confirmed on time are charged on Dt 91 Kt 68.

If later the export is confirmed, then this part of the tax is deductible (clause 10 of article 171, clause 3 of article 172 of the Tax Code of the Russian Federation): Dt 68 Kt 19.

For unconfirmed exports, VAT is written off to other expenses - Dt 91 Kt 19 - three years after the end of the tax period in which the corresponding shipment was made.

Features of tax registration

When goods cross the border, the exporter charges and pays VAT at the normal rate. The basis for calculating VAT is the amount consisting of the value of the goods according to the declaration, as well as duties and excise. If VAT is not paid, the goods will not be able to leave the temporary storage area at customs. In the event of a delay in payment, interest will be charged on the unpaid amount. Upon subsequent confirmation of export, the amount of the paid "unconfirmed" VAT, the exporter has the right to deduct, if the following conditions are met:

The item has been registered.

Revenue from operations with goods is subject to VAT.

All primary documents are collected for the goods and their transportation.

Customs VAT has been paid in full.

If a simplified taxation scheme is used, then when accounting for the export of goods, VAT is not deductible. In this case, the actions with VAT depend on which object of taxation is used. If “income” is used as an object of taxation, then VAT is included in the cost of goods or fixed assets. When applying the "income minus expenses" scheme, the amount of tax is included in the costs that reduce the taxable base.

Accounting for the export of goods outside the Customs Union

Below is a table with questions related to the export of goods, tax and accounting of export transactions that most often arise in the practical activities of exporters. For each of them, the table provides links to the corresponding legal acts where you can find answers to them. We are talking about accounting for the shipment and sale of goods for export outside the Customs Union.

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