Transactions for which a 0 percent VAT rate is applied are listed in paragraph 1 of Article 164 of the Tax Code of the Russian Federation.
In particular, organizations have the right to apply a zero VAT rate when selling:
- goods in accordance with the customs procedure export(subparagraph 1, paragraph 1, article 164 of the Tax Code of the Russian Federation);
- works (services) related to the export of goods and import of goods into Russia (subclauses 2.1-3.1, clause 1, article 164 of the Tax Code of the Russian Federation).
Confirmation of the right to apply the zero VAT rate
To justify the use zero rate VAT, the organization must:
- collect a package of documents provided for in Article 165 of the Tax Code of the Russian Federation (clause 9 of Article 165 of the Tax Code of the Russian Federation);
- fill out the relevant sections of the VAT return and submit it to tax office together with the collected package of documents (clause 10 of article 165 of the Tax Code of the Russian Federation).
The list of documents required to justify the zero VAT rate when exporting goods toexport outside the Customs Union and in the implementation of work (services) related to the export (import) of goods depends on the type of transport used to transport the goods , and on the type of work (services) provided.
The main documents that confirm the right to apply a zero VAT rate when exporting goods and when implementing work (services) related to the export (import) of goods are:
- contract (copy of contract);
- customs declarations (their copies or registers);
- copies of transport, shipping and (or) other documents with marks of the relevant customs authorities (or registers of such documents).
An organization can export goods from Russia to a foreign country through another country that is a member of the Customs Union. In this case, to apply the zero rate, any additional documents, which confirm the fact of export of goods outside this country - a member of the Customs Union, do not need to be provided. And the date of crossing its border will not affect the moment of determination tax base. Such clarifications are given in the letter of the Ministry of Finance of Russia dated June 30, 2015 No. 03-07-08/37574.
Deadline for submitting supporting documents
Documents confirming the right to apply the zero VAT rate must be submitted to the tax office no later than 180 calendar days, counting from the date of placing the goods under the customs export regime, simultaneously with the tax return (clauses 9 and 10 of Article 165 of the Tax Code of the Russian Federation). Moreover, the end of the 180-day period is not related to the period in which the deadline for filing the return expires, but to the tax period for which the tax return is filed.
When implementing work (services) related to the export of goods (import of goods), the procedure for determining the 180-day period for submitting documents depends on the type of work (services) and the type of transport used to transport the goods .
Contract
Contract (copy of the contract) for the supply of exported goods or for the performance of work ( provision of services), related to the export of goods (import of goods), is a mandatory document that is submitted to the tax office to confirm the right to apply the zero VAT rate (subclause 1, clause 1, article 165 of the Tax Code of the Russian Federation).
Since 2016, a contract can be submitted not only as one document. It can be replaced by several documents. The main thing is that the parties to the transaction reach written agreement on all its essential terms: the subject of the contract, price, deadlines for fulfilling obligations, the name of the parties to the transaction. This is stated in paragraph 19 of Article 165 of the Tax Code of the Russian Federation.
If the organization does not have a contract, for example, if goods are exported abroad, the buyer of which is Russian organization, a zero VAT rate cannot be applied. Such clarifications are given in letters of the Ministry of Finance of Russia dated May 8, 2013 No. 03-07-08/16131, Federal Tax Service of Russia dated October 17, 2013 No. ED-4-3/18594 (posted on the official website of the tax department in the section “Letters, sent to the territorial tax authorities").
If goods are sold through an intermediary, the exporting organization represents:
- mediation agreement;
- a contract between an intermediary and a foreign counterparty providing for the supply of goods belonging to the exporting organization.
This procedure is provided for in subparagraphs 1 and 2 of paragraph 2 of Article 165 of the Tax Code of the Russian Federation.
When performing work or services related to the export of goods (import of goods), the following are provided:
- contracts concluded with Russian counterparties - if the customers of the work (services) are Russian organizations;
- contracts concluded with foreign counterparties - if the customers of work (services) are foreign organizations.
This follows from the provisions of subclause 1 of clause 3.1, subclause 1 of clause 3.2, subclause 1 of clause 3.3, subclause 1 of clause 3.4, subclause 1 of clause 3.5, subclause 1 of clause 3.6, subclause 1 of clause 3.7, subclause 1 of clause 3.8, subclause 1 of clause 4, subclause 1 paragraph 14 of article 165 of the Tax Code of the Russian Federation.
Customs declaration
Customs declarations (their copies) are mandatory documents to confirm the right to apply the 0 percent VAT rate:
1) when exporting goods in accordance with the customs export procedure (subclause 3, clause 1, article 165 of the Tax Code of the Russian Federation). Features of registration and submission of customs declarations to tax inspectorates are presented intable ;
2) upon implementation:
- works (services) for the transportation of oil and oil products, as well as transshipment and (or) reloading of oil and oil products exported outside of Russia by pipeline transport (subclause 3, clause 3.2, article 165 of the Tax Code of the Russian Federation);
- services for organizing the transportation of natural gas exported outside of Russia (imported into the territory of Russia) by pipeline transport (if customs declaration of such operations is carried out). If customs declaration is not carried out, instead of customs declarations, documents confirming the provision of the relevant services must be submitted to the tax office (subclause 3, clause 3.3, article 165 of the Tax Code of the Russian Federation).
Moreover, the 0 percent VAT rate can only be confirmed by a complete customs declaration. The temporary declaration for goods, which is drawn up in accordance with Article 214 of the Law of November 27, 2010 No. 311-FZ, is not suitable for these purposes. Such clarifications are given in the letter of the Ministry of Finance of Russia dated October 23, 2015 No. 03-07-08/60952.
For the purposes of customs control, a customs declaration can be issued in in electronic format(Clause 2 of Article 99 of the Law of November 27, 2010 No. 311-FZ). However, the customs declaration must be submitted to the tax office on on paper. To solve the problem, you need to contact customs and get a printout of the electronic customs declaration with all the necessary marks. Such a paper copy can also serve as confirmation of the right to a zero VAT rate (letter of the Federal Tax Service of Russia dated April 8, 2015 No. GD-4-3/5943).
Starting from the fourth quarter of 2015, instead of customs declarations, exporters can submit their electronic registers to the tax authorities. The forms, formats and procedure for compiling such registers were approved by order of the Federal Tax Service of Russia dated September 30, 2015 No. ММВ-7-15/427.
Transport and shipping documents
Submission to tax authorities of copies of transport, shipping and (or) other documents to confirm the right to apply a 0 percent VAT rate by participants in export-import transactions is mandatory.
1. When exporting goods in accordance with the customs export procedure. Documents must confirm the fact of export of goods outside of Russia. An exception is the export of goods by pipeline transport or via power lines - for such export options, copies of transport and shipping documents are not submitted (subclause 4, clause 1, article 165 of the Tax Code of the Russian Federation).
2. When selling services for the international transportation of goods.
When providing services related to the export of goods, documents must be drawn up in .
When providing services related to the import of goods into Russia (including through the territory of the member countries of the Customs Union), documents must be drawn up taking into account the following features:
- When importing goods by water vessels (sea, river, mixed navigation (river-sea)), a copy of the bill of lading, sea waybill or any other document confirming the fact of acceptance of goods for transportation is submitted to the tax office. In this case, in the column “Port of Loading” a place must be indicated that is located outside the customs territory of the Customs Union;
- when importing goods by air, a copy of the cargo invoice is submitted to the tax office, where an airport located outside the customs territory of the Customs Union is indicated as the loading (transshipment) airport;
- When importing goods by road, a copy of the transport, shipping and (or) other document with a Russian customs mark confirming the import of goods into Russia is submitted to the tax office.
This follows from the provisions of subparagraph 3 of paragraph 3.1 and subparagraph 2 of paragraph 14 of Article 165 of the Tax Code of the Russian Federation.
3. When carrying out work (services) in sea and river ports for transshipment and storage of goods transported across the Russian border. When implementing work (services) related to the export of goods, documents must be drawn up inin accordance with the procedure established for exporters (contain the same details and marks of customs authorities) .
When carrying out work (services) related to the import of goods by water vessels (sea, river, mixed navigation (river-sea)), a copy of the bill of lading, sea waybill or any other document confirming the fact of transportation of goods is submitted to the tax office. In this case, in the column “Port of Loading” a place must be indicated that is located outside of Russia, and the document itself must contain a mark from the customs office operating at the point of entry of goods.
This follows from the provisions of subparagraph 3 of paragraph 3.5 and subparagraph 2 of paragraph 14 of Article 165 of the Tax Code of the Russian Federation.
4. When providing services for the provision of railway rolling stock and (or) containers for the transportation of exported goods across the territory of Russia, copies of documents with Russian customs marks are submitted to the tax office, which must confirm that the transported goods are placed under the customs export procedure (subclause 3 p. 3.7 Article 165 of the Tax Code of the Russian Federation).
5. When carrying out work (services) for the transportation of exported goods across the territory of Russia, inland water transport organizations submit copies of documents confirming the export of goods outside Russia to the tax inspectorate (subclause 3, clause 3.8, article 165 of the Tax Code of the Russian Federation).
Starting from the fourth quarter of 2015, instead of the transport and shipping documents themselves, exporters can submit them to the tax authorities electronic registers . The forms, formats and procedure for compiling such registers were approved by order of the Federal Tax Service of Russia dated September 30, 2015 No. ММВ-7-15/427.
If the information from the register does not coincide with the data received by the inspection from customs, during desk audit The exporter may be asked for the documents themselves, information about which is included in the register. Documents will need to be submitted within 20 calendar days after receiving the request. They must have Russian customs marks.
This procedure follows from the provisions of paragraphs 15-18 of Article 165 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated May 18, 2015 No. 03-07-08/28231, Federal Tax Service of Russia dated August 6, 2015 No. SD-4-15/13789, dated April 29, 2015 No. ED-4-15 /7427.
Is zero tax mandatory when exporting goods?
According to the current tax legislation, a zero VAT rate is mandatory. That is, an organization does not have the right to refuse to use it when exporting goods to the EAEU and other countries. But perhaps soon exporters will be able to apply the zero rate at will. On April 7, 2017, the State Duma adopted amendments to Articles 164 and 165 of the Tax Code of the Russian Federation in the first reading (Bill No. 113663-7).
If the changes are nevertheless adopted, when exporting goods and performing certain works (services) named in Article 164 of the Tax Code of the Russian Federation, the company will be able to refuse the 0% rate. In this case, VAT will need to be charged in as usual at rates of 10 or 18%. To refuse, you must submit an application to the Federal Tax Service at the place of registration. This must be done no later than the 1st day of the quarter from which the exporter intends to abandon the 0% rate. Let's follow the news.
Documents to confirm the validity of applying the zero VAT rate are submitted to the Federal Tax Service simultaneously with the tax return within 180 calendar days from the date of shipment (transfer) of goods to the buyer from the EAEU (clause 5 of the Application Procedure indirect taxes when exporting goods, Appendix No. 18 to the Treaty on the EAEU, signed in Astana on May 29, 2014).
Restoration of VAT previously accepted for deduction
We ship goods for export to Kazakhstan (EAEU country). Is it necessary to restore previously deductible VAT?
If non-commodity goods accepted for accounting after July 1, 2016 are shipped for export, VAT does not need to be restored. Tax deduction in in this case declared in general procedure in Section 3 of the VAT return. That is, during the period of acceptance of the goods for accounting, or in subsequent periods within 3 years from the date of acceptance of the goods for accounting (clause 1.1. Article 172 of the Tax Code of the Russian Federation).
This deduction is not reflected in Section 4 of the VAT return for the period of confirmation of export. If a non-commodity product accepted for accounting before July 1, 2016 is shipped for export, then the VAT previously accepted for deduction must be restored during the period of shipment of the goods for export. And then declare a deduction during the export confirmation period in Section 4 (clause 3 of Article 172 of the Tax Code of the Russian Federation).
If a commodity is shipped for export that was accepted for accounting both before and after July 1, 2016, then the VAT declared for deduction must be restored in the shipment period and reflected in Section 3 of the VAT return. This tax must be deducted during the export confirmation period, reflected in Section 4 (clause 3 of Article 172 of the Tax Code of the Russian Federation).
Which goods are classified as raw materials - see paragraph 10 of Article 165 of the Tax Code of the Russian Federation. The list of raw materials has not yet been approved by the Government, but you can use the Project posted on the Internet http://regulation.gov.ru/p/50842.
Example of VAT restoration when exporting a commodity
On March 30, 2017, the organization Romashka LLC purchased a batch of raw materials for sale on the domestic market in the amount of 118,000 rubles. (including VAT RUB 18,000). VAT was claimed for deduction. However, on April 30, 2017, the goods were shipped for export to Kazakhstan. The contract price is $3000. Title to the goods under the contract passes to the buyer on the date of shipment. Export is documented within 180 days from the date of shipment.
| Date of operation | the name of the operation | Debit | Credit | Amount, rub. | Note |
|---|---|---|---|---|---|
| 1st quarter 2017 | |||||
| 30.03.2017 | The goods have been accepted for registration | 41 | 60 | 100 000 | |
| 30.03.2017 | Input VAT allocated | 19 | 60 | 18 000 | |
| 30.03.2017 | VAT is accepted for deduction | 68 | 19 | 18 000 | The supplier invoice is recorded in the 1st quarter purchase ledger. Operation type code "01". The tax deduction is reflected on line 120 of Section 3 of the VAT return for the 1st quarter of 2017. |
| 2nd quarter 2017 | |||||
| 30.04.2017 | Sales of goods reflected | 62 | 90 | 170 951 | The tax base for VAT is determined at the Bank of Russia exchange rate on the date of shipment ($3000*56.9838). Within 5 calendar days from the date of shipment of the goods, an invoice is issued with a VAT rate of 0%, but is not registered in the sales book. |
| 30.04.2017 | 90 | 41 | 100 000 | ||
| 04/30/2017 | VAT restored | 19 | 68 | 18 000 | The supplier invoice is recorded in the 2nd quarter sales ledger. Transaction type code “21” The tax amount is reflected in line 100 of Section 3 of the VAT return for the 2nd quarter of 2017. |
| A package of documents confirming the 0% rate has been collected | |||||
| 30.09.2017 | Zero VAT rate confirmed | An invoice with a 0% rate, issued upon shipment of goods, is registered in the sales book for the 3rd quarter of 2017. Operation type code "01". The tax base is reflected in line 020 of Section 4 of the VAT return for the 3rd quarter | |||
| 30.09.2017 | Tax deduction claimed | 68 | 19 | 18 000 | The supplier's invoice is registered in the purchase book for the 3rd quarter of 2017. Operation type code "25". The tax deduction is reflected on line 030 of Section 4 of the VAT return for the 3rd quarter of 2017. |
Filling out a VAT return when exporting
How to determine the tax base for VAT and income tax when exporting if the goods are paid in advance in foreign currency? How to fill out a VAT return? Reflection in accounting and tax accounting?
The tax base for the purposes of calculating VAT is determined at the rate of the Bank of Russia on the date of shipment, regardless of whether the goods are paid for in advance or not (clause 3 of Article 153 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 3, 2012 No. ED-4-3/16657@) . The date of shipment is considered to be the date of the first date of preparation. primary document, registered in the name of the buyer or carrier of goods, regardless of the transfer of ownership of the goods under the contract (letter of the Federal Tax Service of Russia dated December 13, 2012 No. ED-4-3/21217@). The procedure for calculating income tax is different.
Revenue from the sale of goods in the part attributable to the advance payment is determined by official exchange rate Bank of Russia on the date of receipt of the advance (Article 316 of the Tax Code of the Russian Federation). In the unpaid portion, revenue is recalculated to the date of sale. It is important to note that the sell-by date may differ from the shipment date. Since the sale of goods is recognized as the transfer of ownership of the goods to the buyer under a contract. Income is recognized similarly in accounting (PBU 3/2006).
An example of reflecting the export of non-commodity goods
The organization Romashka LLC entered into an agreement with a buyer from Belarus for the supply of non-commodity goods in the amount of $3,000. On March 10, 2017, an advance payment of $1,500 was received from the buyer. March 20, 2017 purchased and registered required item in the amount of 118,000 rubles. (including VAT RUB 18,000). The goods were shipped to the buyer on March 25, 2017, final payment was made on April 15, 2017. Ownership of the goods under the contract passes on the date of shipment. Export is documented within 180 days from the date of shipment.
The package of documents to confirm the 0 VAT rate was not collected within the prescribed period. How to calculate tax and fill out a VAT return?
If a complete package of supporting documents is not collected within 180 calendar days, counting from the date of placing the goods under the customs export procedure, or from the date of shipment (for export to the EAEU countries), the tax base is determined on the date of shipment of the goods (clause 1, clause 1, Clause 9 of Article 167 of the Tax Code of the Russian Federation).
The list of documents required to confirm the 0% VAT rate when exporting to the EAEU countries (Kazakhstan, Belarus, Kyrgyzstan, Armenia) is listed in clause 4 of the Procedure for applying indirect taxes when exporting goods (Appendix No. 18 to the Treaty on the EAEU, signed in Astana 05/29/2014).
The list of documents required to confirm the 0% rate when exporting to other countries is listed in paragraph 1 of Article 165 of the Tax Code of the Russian Federation.
Application procedure tax deductions for unconfirmed exports from July 1, 2016 depends on what kind of goods are shipped for export - raw materials or non-raw materials. If a non-raw material product accepted for accounting after July 1, 2016 was shipped for export, then the deduction is declared in the general manner when the goods are accepted for accounting in Section 3. Subsequent documentary confirmation/non-confirmation of export does not affect this deduction.
If a commodity or non-commodity product accepted for accounting before July 1, 2016 was shipped for export, then a deduction input VAT is carried out at the time of determining the tax base (clause 3 of Article 172 of the Tax Code of the Russian Federation).
Unconfirmed exports, as well as corresponding tax deductions, are reflected in Section 6 of the updated VAT return for the shipment period.
An example of reflecting the export of non-commodity goods if the documents are not collected on time
The organization Romashka LLC entered into an agreement with a buyer from Poland for the supply of raw materials in the amount of $3,000. March 20, 2017 the necessary goods in the amount of 118,000 rubles were purchased and accepted for accounting. (including VAT RUB 18,000). The goods were placed under the export procedure on March 21, and shipped to the buyer on March 25, 2017. Ownership of the goods under the contract passes on the date of shipment. Export is not documented within 180 days. VAT and penalties were accrued on day 181.
Accounting records, reflected in the books of purchases and sales, in the VAT return:
| Date of operation | the name of the operation | Debit | Credit | Amount, rub. | Note |
|---|---|---|---|---|---|
| 1st quarter 2017 | |||||
| 20.03.2017 | The goods have been accepted for registration | 41 | 60 | 100 000 | |
| 20.03.2017 | Input VAT allocated | 19 | 60 | 18 000 | |
| 25.03.2017 | Sales of goods reflected | 62 | 90 | 172 274 | Within 5 calendar days from the date of shipment of the goods, an invoice is issued with a VAT rate of 0%, but is not registered in the sales book. $3000*57.4247 |
| 25.03.2017 | The cost of the goods is written off | 90 | 41 | 100 000 | |
| On the 181st calendar day, a package of documents confirming the 0% rate has not been collected | |||||
| |
VAT charged at the rate of 18% * If an organization is sure that it will not be able to collect a package of documents, then VAT is charged to other expenses |
68.NE | 68 | 31 009 | It is necessary to draw up a new invoice in one copy with a rate of 18% and register it in an additional sheet of the sales book for the period of shipment of the goods. Operation type code "01". The tax base is reflected on line 020, and the tax amount is reflected on line 030 of Section 6 of the updated declaration for the 1st quarter of 2017. |
| |
Tax deduction claimed | 68 | 19 | 18 000 | The supplier's invoice is registered in an additional sheet of the purchase ledger for the period of shipment of the goods. Operation type code "01". The deduction is reflected on line 040 of Section 6 of the updated VAT return for the 1st quarter of 2017. |
| |
Penalties accrued | 99 | 68 | ||
Tax deduction for VAT upon export
What should I do if, after 180 calendar days, the package of documents has been collected? Within what period can I claim a tax deduction for VAT related to an export supply?
According to clause 1.1 of Art. 172 of the Tax Code of the Russian Federation, tax deductions can be claimed in tax periods within three years after the registration of goods (works, services) purchased by the taxpayer in the territory of the Russian Federation, property rights or imported goods.
In the letter of the Federal Tax Service of Russia dated April 13, 2016 No. SD-4-3/6497@, a position was formed on the application of clause 1.1. Article 172 of the Tax Code of the Russian Federation in case of export of goods. The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 17473/08 dated May 19, 2009, concluded that according to the rules of the Tax Code of the Russian Federation, the concept of “tax period” is associated not with the moment at which tax deductions are applied, but with the moment for which the tax base for the purposes of payment of VAT on sales transactions.
Thus, the taxpayer has the right to deduct the amounts of VAT presented upon the acquisition of goods (work, services) used for export operations at the time of determining the tax base, with the exception of cases where the tax return is filed by the taxpayer three years after the end of the relevant tax period. period.
Taking into account the above, the provision of paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation on the deduction of VAT within three years after the acceptance of goods for registration does not change the procedure for accepting export VAT amounts for deduction.
The above applies to deductions for raw materials and non-commodity goods accepted for accounting before July 1, 2016, and used in export operations. Since, from July 1, 2016, VAT deductions on goods (works, services) related to non-resource exports are accepted on a general basis and 3 years are considered as a general rule.
At the same time, regardless of what goods are shipped for export (raw materials or non-raw materials), the deduction of the amount of tax calculated by the exporter on the 181st calendar day in the absence of supporting documents is subsequently made on the date corresponding to the moment of subsequent confirmation of VAT at a rate of 0% (clause 10 of article 171, clause 3 of article 172 of the Tax Code of the Russian Federation).
Continuation of the example
The organization Romashka LLC has nevertheless collected a complete package of documents to confirm the 0% rate in the 4th quarter of 2017.
Tax Code of the Russian Federation When exporting goods from the territory of Russia, VAT is not paid and is not calculated under Art. 165 of the Tax Code of the Russian Federation List of documents confirming the right to a 0% VAT rate, clause 15, clause 17, art. 165 of the Tax Code of the Russian Federation On the possibility of providing registers of documents instead of copies of documents Common mistakes when registering Error No. 1. The exporter did not issue an invoice when exporting. If the transaction is subject to tax and the exporter is required to pay VAT, the invoice is issued as usual. Read also the article: → “VAT on exports and imports: accounting for transactions.” Mistake #2. The exporter believed that in order to prove the existence of grounds for applying a 0% VAT rate, the contract for the supply of goods for export is a document that cannot be replaced by other documents proving the fact of the transaction.
Confirmation of 0% VAT rate when exporting to the customs union
Attention
Such clarifications are given in the letter of the Ministry of Finance of Russia dated June 30, 2015 No. 03-07-08/37574. Deadline for submitting supporting documents Documents confirming the right to apply the zero VAT rate must be submitted to the tax office no later than 180 calendar days, counting from the date of placing the goods under the customs export regime, simultaneously with the tax return (clauses 9 and 10 of Article 165 Tax Code of the Russian Federation). Moreover, the end of the 180-day period is not related to the period in which the deadline for filing the return expires, but to the tax period for which the tax return is filed.
When implementing work (services) related to the export of goods (import of goods), the procedure for determining the 180-day period for submitting documents depends on the type of work (service) and on the type of transport using which the goods are transported.
Export - confirmation of rate 0 for VAT
- a contract between an intermediary and a foreign counterparty providing for the supply of goods belonging to the exporting organization.
This procedure is provided for in subparagraphs 1 and 2 of paragraph 2 of Article 165 of the Tax Code of the Russian Federation. When performing work or services related to the export of goods (import of goods), the following are provided:
- contracts concluded with Russian counterparties - if the customers of the work (services) are Russian organizations;
- contracts concluded with foreign counterparties - if the customers of work (services) are foreign organizations.
This follows from the provisions of subclause 1 of clause 3.1, subclause 1 of clause 3.2, subclause 1 of clause 3.3, subclause 1 of clause 3.4, subclause 1 of clause 3.5, subclause 1 of clause 3.6, subclause 1 of clause 3.7, subclause 1 of clause 3.8, subclause 1 of clause 4, subclause 1 paragraph 14 of article 165 of the Tax Code of the Russian Federation.
Filling out registers of documents confirming the 0% VAT rate
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When carrying out certain transactions, companies have the right to declare the application of a 0 rate for value added tax. In the article we will tell you how to confirm the 0 VAT rate when exporting to the customs union, and we will consider different situations. Such operations include, for example, sales:
- goods in accordance with the established customs export procedure,
- services related to import/export.
Export is a customs procedure, as a result of which goods purchased in the customs union are exported outside the customs territory of the Customs Union and are not returned back.
But you cannot apply a 0% rate at your own discretion - you will have to justify the legality of such an approach.
Confirmation of 0% rate. VAT by email. What about documents?
When providing services for the provision of railway rolling stock and (or) containers for the transportation of exported goods across the territory of Russia, copies of documents with Russian customs marks are submitted to the tax office, which must confirm that the transported goods are placed under the customs export procedure (subclause 3, clause 3.7 Article 165 of the Tax Code of the Russian Federation). 5. When carrying out work (services) for the transportation of exported goods across the territory of Russia, inland water transport organizations submit copies of documents confirming the export of goods outside Russia to the tax inspectorate (subclause 3, clause 3.8, article 165 of the Tax Code of the Russian Federation). Starting from the fourth quarter of 2015, instead of the transport and shipping documents themselves, exporters can submit their electronic registers to the tax inspectorates.
Information for the exporter
If, after 180 calendar days, the organization does not submit to the tax office a package of documents confirming the legality of applying the zero VAT rate, the cost of goods (work, services) sold is subject to VAT at a rate of 10 or 18 percent. For more information, see How to calculate VAT for unconfirmed exports. Contract A contract (copy of the contract) for the supply of exported goods or for the performance of work (rendering services) related to the export of goods (import of goods) is a mandatory document that is submitted to the tax office to confirm the right to apply the zero VAT rate (subclause
1 clause 1 art. 165 of the Tax Code of the Russian Federation). Since 2016, a contract can be submitted not only as one document. It can be replaced by several documents.
Documents confirming 0 VAT rate for export
Customs declaration Customs declarations (their copies) are mandatory documents to confirm the right to apply the 0 percent VAT rate: 1) when exporting goods in accordance with the customs export procedure (subclause 3, clause 1, article 165 of the Tax Code of the Russian Federation). Features of registration and submission of customs declarations to tax inspectorates are presented in the table; 2) upon implementation:
- works (services) for the transportation of oil and oil products, as well as transshipment and (or) reloading of oil and oil products exported outside of Russia by pipeline transport (subclause 3, clause 3.2, article 165 of the Tax Code of the Russian Federation);
- services for organizing the transportation of natural gas exported outside of Russia (imported into the territory of Russia) by pipeline transport (if customs declaration of such operations is carried out).
When performing work (services) related to the export of goods, documents must be drawn up in the manner established for exporters (contain the same details and marks of customs authorities). When carrying out work (services) related to the import of goods by water vessels (sea, river, mixed navigation (river-sea)), a copy of the bill of lading, sea waybill or any other document confirming the fact of transportation of goods is submitted to the tax office. In this case, in the column “Port of Loading” a place must be indicated that is located outside of Russia, and the document itself must contain a mark from the customs office operating at the point of entry of goods.
This follows from the provisions of subparagraph 3 of paragraph 3.5 and subparagraph 2 of paragraph 14 of Article 165 of the Tax Code of the Russian Federation. 4.
How to provide documents to confirm the 0 VAT rate for TKS
To do this you need:
- collect statutory set of documents,
- send to the Federal Tax Service a declaration with completed sections regarding VAT and prepared papers.
Accounting for VAT when exporting goods to the countries of the Customs Union of the EAEU Members of the EAEU are:
- Russia,
- Belarus,
- Kazakhstan.
If goods are exported from Russia to one of the above countries, a delivery note must be drawn up, as well as an invoice, which would indicate a 0 VAT rate. If VAT has already been offset for this product, it must be restored. VAT is deducted or refunded only after confirmation that the export has taken place.
Procedure for calculating tax for export operations
In progress entrepreneurial activity organizations and individual entrepreneurs often carry out export operations. The state is interested in intensifying foreign economic activity, as this contributes to intensive development national economy and its integration into world economy. In addition, there is an influx of currency into the country and the state’s balance of payments is improving. In order to support business entities carrying out export operations, the state builds its tax policy in such a way that it is profitable for them to sell goods (works, services) for export. One of such benefits, which is provided for by tax legislation Russian Federation, is a zero VAT rate. Judge for yourself how profitable it is to carry out export operations if the tax rate on export operations is 0%, and the taxpayer has the right to deduct “input” VAT. And although from a tax point of view these operations are really beneficial to taxpayers, the latter still prefer to carry out operations for the sale of goods on the territory of the Russian Federation. This is due to the fact that currently the tax legislation regarding exports contains many unsettled issues that significantly reduce the effect of applying the zero rate. This article is intended to help exporting business entities in matters of taxation of value added tax on the export of goods. First, let's find out what export is. Let's turn to the documents regulating foreign economic activity In Russian federation. Today this is the Customs Code of the Russian Federation and the Federal Law of October 13, 1995 No. 157-FZ “On government regulation foreign trade activities". According to Article 2 of the Federal Law: export - the export of goods, works, services, results of intellectual activity, including exclusive rights to them, from the customs territory of the Russian Federation abroad without the obligation to re-import. The fact of export is recorded at the moment the goods cross the customs border of the Russian Federation, the provision of services and rights to the results of intellectual activity. The export of goods is considered to be certain commercial transactions without the export of goods from the customs territory of the Russian Federation abroad, in particular when a foreign person purchases goods from a Russian person and transfers them to another to a Russian person for processing and subsequent export of processed goods abroad; Article 97 of the Customs Code of the Russian Federation gives an almost identical definition: Export of goods is a customs regime in which goods are exported outside the customs territory of the Russian Federation without the obligation to import them into this territory. Consequently, if during the sale of goods there is a real crossing of the border of the Russian Federation (without the obligation to re-import), then such an operation will be recognized as the sale of goods for export. Analyzing Chapter 21 “Value Added Tax”, which regulates the calculation and payment of value added tax, we can conclude: in contrast to the sale of goods (work, services) outside the Russian Federation, during export operations the taxpayer faces object of taxation, and the amounts of tax presented to the taxpayer and paid by him when purchasing goods (work, services) on the territory of the Russian Federation (that is, “input” VAT) or paid by the taxpayer when importing goods into the customs territory under the customs regimes of release for free circulation and temporary import are accepted for deduction. However, the taxpayer’s right to apply a zero tax rate on export transactions and the right to deductions arise only if the export has factual confirmation, that is, exported goods must actually cross the border of the Russian Federation. The fact of export of goods is confirmed by customs authorities. Today, this procedure is regulated by Order of the State Customs Committee of the Russian Federation dated June 26, 2001 No. 598 “On confirmation by customs authorities of the actual export (import) of goods”, according to which: The customs officer who verified the fact of export of goods, in the case of submitting a customs declaration (copy) to back side makes a note “The goods have been exported in full” (if the goods have not been completely exported, it indicates the actual quantity of the goods exported, its name and code according to the Commodity Nomenclature of Foreign Economic Activity of Russia) with the obligatory indication of the date of the actual movement of goods across the customs border of the Russian Federation and certifies it with a personal numbered seal. Attention! Customs authorities in the region of operation of which are located sea ports(airports) open for international traffic, export of goods placed under the customs regime for the movement of supplies, the fact of import of goods temporarily (until appropriate changes are made to the Order of the State Customs Committee of the Russian Federation dated June 26, 2001 No. 558) is confirmed in accordance with the procedure established in the letter of the State Customs Committee RF dated October 11, 2002 No. 01-06/40619. So, according to paragraph 1 of Article 164 of the Tax Code of the Russian Federation: 1. Taxation is carried out at a tax rate of 0 percent on the sale of:1) goods (except for oil, including stable gas condensate, natural gas, which are exported to the territory of the member states of the Commonwealth of Independent States), exported under the customs export regime, subject to presentation in tax authorities documents provided for in Article 165 of this Code; 2) works (services) directly related to the production and sale of goods specified in subparagraph 1 of this paragraph.The provisions of this subparagraph apply to work (services) for escorting, transportation, loading and reloading of goods exported outside the territory of the Russian Federation and imported into the Russian Federation, performed by Russian carriers, and other similar work (services), as well as work (services) for processing goods placed under customs regimes for processing goods on customs territory and under customs control; Thus, exporting organizations apply a VAT rate of 0% to all types of goods intended for export. The only exceptions are oil, gas condensate, and natural gas exported to CIS countries; they are taxed at a rate of 20%. Moreover, to confirm the right to use the 0% rate, it is necessary to submit the relevant documents to the tax authorities (Article 165 of the Tax Code of the Russian Federation). In addition, the taxpayer has the right to apply the zero rate in relation to work and services directly related to the production and sale of export goods. These include services for support, transportation, loading and transhipment of goods intended for export, carried out by Russian carriers, and other similar works (services), as well as works (services) for processing goods placed under customs regimes for processing goods in the customs territory under customs control. Attention!If an exporting organization uses the services of foreign carriers, then it must be guided by the requirements of Article 161 of the Tax Code of the Russian Federation, which obliges taxpayers registered with the tax authorities and using the services of taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, but providing services in Russia, calculate, withhold and pay the appropriate amount of tax to the budget. That is, in this case, the exporting organization must act as tax agent according to VAT. Moreover, the tax rate at which the exporting organization must withhold the amount of tax from the income of a foreign person is 20%. This conclusion directly follows from subparagraph 2 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, according to which the 0% rate applies only to transport services that are provided Russian carriers. In fact, a zero tax rate implies the following: the operation is subject to taxation, the tax rate is 0%, and all amounts of VAT paid by the exporter to its suppliers and directly related to the costs of production and sale of exported products (works, services) can be claimed for reimbursement from budget. However, as noted above, in order for a taxpayer to have the right to apply a 0% rate, he must provide documents to the tax authority in accordance with the requirements of Article 165 of the Tax Code of the Russian Federation: 1. When selling goods provided for in subparagraph 1 and (or) subparagraph 8 of paragraph 1 of Article 164 of this Code, to confirm the validity of the application tax rate 0 percent (or taxation specifics) and tax deductions to the tax authorities, unless otherwise provided by paragraphs 2 and 3 of this article, the following documents are submitted:1) a contract (copy of a contract) of a taxpayer with a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation. If contracts contain information constituting state secrets, instead of copies of the full text of the contract, an extract from it containing information necessary for carrying out tax control(in particular, information about delivery conditions, terms, price, type of product);2) a bank statement (copy of the statement) confirming the actual receipt of proceeds from a foreign entity - the buyer of the specified goods (supplies) to the taxpayer’s account in Russian bank. If the contract provides for cash settlement, the taxpayer submits to the tax authorities a bank statement (a copy of the statement) confirming that the taxpayer has deposited the amounts received into his account in a Russian bank, as well as copies of cash receipt orders confirming the actual receipt of proceeds from a foreign entity - buyer of the specified goods (supplies).In the event that non-crediting of foreign currency earnings from the sale of goods (works, services) on the territory of the Russian Federation is carried out in accordance with the procedure, provided for by law Russian Federation about currency regulation And exchange control, the taxpayer submits to the tax authorities authorities documents(copies thereof) confirming the right to non-crediting of foreign currency earnings on the territory of the Russian Federation.In the case of foreign trade goods exchange (barter) transactions, the taxpayer submits to the tax authorities documents confirming the importation of goods (performance of work, provision of services) received under these transactions into the territory of the Russian Federation and their receipt;3) a cargo customs declaration (its copy) with marks from the Russian customs authority that released the goods under export regime, and the Russian customs authority in the region of whose activity there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation (hereinafter referred to as the border checkpoint) customs Department). When exporting goods under the customs regime of export by pipeline transport or via power lines, a complete cargo customs declaration (its copy) is submitted with the marks of the Russian customs authority that carried out the customs clearance of the specified export of goods.When exporting goods under the customs export regime across the border of the Russian Federation with a member state of the Customs Union, where customs control has been abolished, a cargo customs declaration (its copy) is submitted with marks from the customs authority of the Russian Federation that carried out the customs clearance of the specified export of goods.In cases and in the manner determined by the Ministry of the Russian Federation for Taxes and Duties in agreement with the State Customs Committee of the Russian Federation, upon export certain types of goods, exporters are allowed to submit a cargo customs declaration (its copy) with marks from the customs authority that carried out the customs clearance of exported goods, and a special register of actually exported goods with marks from 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 marks from the customs authority in the region of whose activity the port (airport) open for international traffic is located, on the export of supplies from the customs territory of the Russian Federation Federations; 4) copies of transport, shipping and (or) other documents with marks from border customs authorities confirming the export of goods outside the territory of the Russian Federation. The taxpayer may submit any of the listed documents, taking into account the following features.When exporting goods under the customs export regime by ships through seaports, to confirm the export of goods outside the customs territory of the Russian Federation, the taxpayer submits the following documents to the tax authorities:a copy of the order for the shipment of exported goods indicating the port of unloading with the mark “Loading permitted” from the border customs of the Russian Federation;a copy of the bill of lading for the transportation of the exported goods, in which the column “Port of unloading” indicates a place located outside the customs territory of the Russian FederationWhen exporting goods under the customs export regime across the border of the Russian Federation with a member state of the Customs Union, where customs control has been abolished, copies of transport and shipping documents with marks from the customs authority of the Russian Federation that carried out the customs clearance of the specified export of goods are submitted.When exporting goods under the export regime by air, to confirm the export of goods outside the customs territory of the Russian Federation, the taxpayer submits to the tax authorities a copy of the international air cargo waybill indicating the unloading airport located outside the customs territory of the Russian Federation. Copies of transport, shipping and (or) other documents confirming the export of goods outside the customs territory of the Russian Federation may not be provided in the case of export of goods under the customs export regime by pipeline transport or via power lines.When exporting supplies from the territory of the Russian Federation in accordance with the customs regime for the movement of supplies, copies of transport, shipping or other documents confirming the export of supplies from the customs territory of the Russian Federation by aircraft, sea vessels, and mixed (river-sea) navigation vessels are provided.2. When selling goods provided for in subparagraph 1 or 8 of paragraph 1 of Article 164 of this Code, through a commission agent, attorney or agent under a commission agreement, agency agreement or agency agreement to confirm the validity of the application of the 0 percent tax rate (or taxation features) and tax deductions in The following documents are submitted to the tax authorities:1) a commission agreement, an agency agreement or an agency agreement (copies of agreements) of the taxpayer with a commission agent, attorney or agent;2) a contract (copy of a contract) of a person supplying goods for export or supplying supplies on behalf of a taxpayer (in accordance with a commission agreement, agency agreement or agency agreement), with a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation; 3) a bank statement (its copy) confirming the actual receipt of proceeds from a foreign person - buyer of goods (supplies) to the account of the taxpayer or commission agent (attorney, agent) in a Russian bank.If the contract provides for cash settlement, a bank statement (a copy thereof) confirming that the amounts received by the taxpayer or commission agent (attorney, agent) have been deposited into his account in a Russian bank, as well as copies of receipts, shall be submitted to the tax authority. cash orders, confirming the actual receipt of revenue from a foreign entity - the buyer of goods (supplies). If foreign exchange earnings from the sale of goods (works, services) on the territory of the Russian Federation are not credited in accordance with the procedure provided for by the legislation of the Russian Federation on currency regulation and currency control, the taxpayer submits to the tax authorities documents (copies thereof) confirming the right to non-crediting of foreign currency earnings on the territory of the Russian Federation.In the case of foreign trade goods exchange (barter) transactions, the taxpayer submits to the tax authorities documents (copies thereof) confirming the importation of goods (performance of work, provision of services) received under these transactions into the territory of the Russian Federation and their receipt;4) documents provided for in subparagraphs 3 and 4 of paragraph 1 of this article. In addition, the tax authorities may require the taxpayer to submit a full set of documents confirming the actual costs attributable to the cost of exported products, for which the organization claims VAT for reimbursement from the budget.
This right is enshrined in paragraph 1 of Article 31 of the Tax Code of the Russian Federation:
Tax authorities have the right:1) require from the taxpayer or tax agent documents in the forms established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correctness of calculation and timely payment (withholding and transfer) taxes;
Procedure for VAT refund from the budget during export operations
The package of supporting documents must be submitted within 180 days, counting from the date of placing the goods under the customs export regime. Let us remind you that such a date is considered the day when customs put the mark “Release permitted” on the cargo customs declaration (CCD) (clause 9 of Article 165 of the Tax Code of the Russian Federation): The documents (their copies) specified in paragraphs 1 - 5 of this article are submitted by taxpayers to confirm the validity of the application of the 0 percent tax rate when selling goods (work, services) specified in subparagraphs 1 - 3 and 8 of paragraph 1 of Article 164 of this Code, in period no later than 180 days, counting from the date of registration by regional customs authorities of a cargo customs declaration for the export of goods in the customs regime of export or transit (customs declaration for the export of supplies in the customs regime of movement of supplies). In addition to the specified documents, the taxpayer must submit to the tax office tax return at a rate of 0%. This requirement is enshrined in paragraph 10 of Article 165 of the Tax Code of the Russian Federation: The documents specified in this article are submitted by taxpayers to justify the application of a 0 percent tax rate simultaneously with the submission of a tax return. Reimbursement of “input” VAT from the export budget is made no later than three months, counting from the date of submission of the declaration at a tax rate of 0% and the required documents (Article 176 of the Tax Code of the Russian Federation): Amounts provided for in Article 171 of this Code in relation to operations for the sale of goods (work, services) provided for in subparagraphs 1 - 6 and 8 of paragraph 1 of Article 164 of this Code, as well as tax amounts calculated and paid in accordance with paragraph 6 of Article 166 of this Code Code, are subject to compensation by offset (refund) on the basis of a separate tax return specified in paragraph 6 of Article 164 of this Code, and the documents provided for in Article 165 of this Code.Reimbursement is made no later than three months, counting from the day the taxpayer submits the tax return specified in paragraph 6 of Article 164 of this Code and the documents provided for in Article 165 of this Code. Within the period determined by tax legislation, the tax authority checks the validity of applying the 0% tax rate and tax deductions and makes a decision:
- for compensation by offset or return of the corresponding amounts;
- for the refusal (in whole or in part) of compensation.
Appendix A. Cost of goods for which a tax rate of 0% is expected to be applied
Line code 930
Since the 180-day period expired in October, VAT must be charged on the cost of shipped goods, therefore in November 2003, Vesna LLC must make the following entry: Debit 76 Credit 68 - 1,000,000 rubles - VAT was charged on the cost of an unconfirmed export delivery. In addition, a penalty must be charged. The penalty will be accrued from May 21 until the actual moment of payment of the tax to the budget. Vesna LLC paid the tax on unconfirmed exports to the budget on November 21, the Central Bank of the Russian Federation in the period from May 21 to November 21 (185 days) - 21% per annum. Then the amount of penalties that Vesna LLC must pay: 1,000,000 x 21%: 300 x 185 = 129,500 rubles. In this case, the accountant must make the following entry: Debit 99 Credit 68 - 129,500 rubles - the amount of penalties accrued. This amount does not reduce taxable profit. Since the fact of export has not been confirmed, Vesna LLC must submit a declaration for April to the tax office. The cost of an unconfirmed export delivery is 5,000,000 rubles, increased by the amount of VAT, shown in section II of the declaration.
Chapter II. Calculation of the amount of tax on transactions when selling goods (works, services), application of a tax rate of 0 percent, for which it is not confirmed
Taxable objects | Line code | Tax base (A) | VAT rate | VAT amount (B) |
|
Sales of goods, works, services – everything: including | |||||
Sales of goods exported under the customs export regime including: To foreign countries |
The same section of the declaration also indicates the amount of tax deductions:
The difference between the accrued tax amount and the amount of tax deductions - 360,000 rubles must be reflected by the accountant of Vesna LLC on the final line 910 of section II of a separate tax return. From this line it is transferred to line 480 of the “regular” VAT return.
The above example clearly shows what actions an accountant should take if an export delivery is not confirmed.
Now let’s consider the option when, after a certain time, Vesna LLC nevertheless collected the entire required package of documents...
This means that, based on Article 176 of the Tax Code of the Russian Federation, VAT can be reimbursed from the budget.
To receive a tax deduction, the accountant of Vesna LLC will need to re-submit a separate tax return and all required documents to the tax office in accordance with Article 165 of the Tax Code of the Russian Federation. To clearly show what needs to be done, we will use the conditions of the above example, adding to it that The organization collected the required set of documents in February 2004. No later than March 20, Vesna LLC must submit a separate tax return to the tax office for February 2004. The cost of a confirmed export delivery - 5,000,000 rubles is reflected in section I of the declaration.
Section I. Calculation of the amount of tax on transactions when selling goods (works, services), the application of a tax rate of 0 percent for which is confirmed
Taxable objects | Line code | Tax base (A) | VAT rate | VAT amount (B) |
|
Sales of goods, works, services - everything: | |||||
| including: | |||||
Sales of goods exported to customs regime for export | |||||
| including: | |||||
To foreign countries | |||||
Also in this section the following VAT amounts are indicated:
- transferred to suppliers material resources, works and services used in the production and sale of exported goods (RUB 640,000);
- paid from the cost of export delivery (RUB 1,000,000);
- paid to suppliers and previously accepted for deduction (RUB 640,000). The total amount of tax deductions is reduced by this amount.
| No. | Tax deductions for transactions in the sale of goods (works, services), the application of a 0 percent tax line for which is confirmed | Line code | VAT amount |
| 4 | The amount of tax presented to the taxpayer and paid by him upon the acquisition of goods (work, services) used in the production of export goods, as well as goods purchased for resale for export, the export of which is documented | 140 | 640 000 |
| including: | |||
| - to foreign countries | 150 | 640 000 | |
| … | … | … | … |
| 22 | The amount of tax previously paid on goods (works, services) for which the application of a 0 percent tax rate was not previously documented | 360 | 1000000 |
| 23 | Amounts of tax previously accepted for deduction on goods (works, services) for which the application of a 0 percent tax rate was not previously documented and subject to restoration | 370 | 1000000 |
| … | … | … | … |
After the tax authority makes a decision on VAT reimbursement, the accountant of Vesna LLC must make the following entry: Debit 68 Credit 76 -1,000,000 rubles. - the amount of VAT previously paid on the cost of an unconfirmed export supply has been refunded. So, we have looked at how value added tax is calculated by an exporting organization when selling goods for export.
Taxation of advance payments related to the export of goods
When considering issues of VAT taxation related to export transactions, it is necessary to dwell on the procedure for accounting and taxation of advance payments for export transactions. In accordance with the requirements tax legislation(Article 162 of the Tax Code of the Russian Federation) the tax base for value added tax increases by the following amounts: 1) advance or other payments received for upcoming deliveries of goods, performance of work or provision of services.The provisions of this subparagraph do not apply to advance or other payments received on account of upcoming deliveries of goods, performance of work, provision of services, taxed at a tax rate of 0 percent in accordance with subparagraphs 1 and 5 of paragraph 1 of Article 164 of this Code, the duration of the production cycle of which is more than six months (according to the list and in the order determined by the Government of the Russian Federation). This provision also applies to advance payments related to export supplies. The exception is advance payments for exported goods whose production cycle exceeds six months. The list of such goods is closed, it is determined by Decree of the Government of the Russian Federation of August 21, 2001 No. 602.
RF GOVERNMENT DECREE No. 602 of August 21, 2001 “ON APPROVAL OF THE PROCEDURE FOR DETERMINING THE TAX BASE WHEN CALCULATING VALUE ADDED TAX ON ADVANCE OR OTHER PAYMENTS RECEIVED BY EXPORTING ORGANIZATIONS IN ACCOUNT OF UPCOMING DELIVERY OF GOODS, TAXED AT A TAX RATE OF 0 PERCENT, THE DURATION OF THE PRODUCTION CYCLE OF WHICH IS OVER 6 MONTHS, AND THE LIST OF GOODS, THE DURATION OF THE PRODUCTION CYCLE OF WHICH IS OVER 6 MONTHS"
In accordance with subparagraph 1 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:1. Approve the attached:The procedure for determining the tax base when calculating value added tax on advance or other payments received by exporting organizations on account of upcoming deliveries of goods taxed at a tax rate of 0 percent, the duration of the production cycle of which is more than 6 months;a list of goods whose production cycle lasts more than 6 months.2. This Resolution comes into force after a month from the date of its official publication, but not earlier than the 1st day of the next tax period for value added tax and applies to tax legal relations arising from January 1, 2001.Chairman of the Government of the Russian Federation
M.KASYANOV
Approved
ORDER
DETERMINATIONS OF THE TAX BASE WHEN CALCULATING VALUE ADDED TAX ON ADVANCE OR OTHER PAYMENTS RECEIVED BY EXPORTING ORGANIZATIONS IN ACCOUNT OF UPCOMING DELIVERY OF GOODS, TAXED AT A TAX RATE OF 0 PERCENT, DURATION OF PRODUCTION THE PRODUCTION CYCLE OF WHICH IS OVER 6 MONTHS
1. This Procedure establishes the specifics of determining the tax base when calculating value added tax on advance or other payments received by exporting organizations on account of upcoming supplies for export of goods taxed at a tax rate of 0 percent in accordance with subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the duration of the production cycle of which is over 6 months (hereinafter referred to as goods), and is valid taking into account the provisions of Article 13 of the Federal Law "On the entry into force of part two of the Tax Code of the Russian Federation and amendments to some legislative acts Russian Federation on taxes". This Procedure applies to Russian legal entities who received advance or other payments after January 1, 2001 for upcoming export deliveries of goods of their own production included in the list of goods whose production cycle lasts more than 6 months, approved by the Government of the Russian Federation.2. Advance or other payments received by exporting organizations on account of upcoming deliveries for export of goods are not included in the tax base for value added tax only after documentary confirmation of their receipt by exporting organizations.3. The exporting organization, in order to confirm the receipt of advance or other payments, submits to the tax authority simultaneously with the tax return for the corresponding tax period the following documents:a) a contract (a copy of the contract, certified by the signature of the head and chief accountant) of the exporting organization with a foreign person, providing for advance or other payments. If the contract contains information constituting a state secret, then an extract from it is submitted containing the information necessary for tax control;contract (a copy of the contract, certified by the signature of the head and chief accountant) of the organization - commission agent or attorney with a foreign person and a commission agreement or agency agreement (their copies, certified by the signature of the head and chief accountant of the organization - exporter) with the organization - commission agent or attorney - in case of supplies for the export of goods under a commission agreement or agency agreement; b) a bank statement confirming the receipt of advance or other payments from a foreign person to the account of the exporting organization in a Russian bank for upcoming deliveries of goods for export;a bank statement confirming the receipt of advance or other payments from a foreign person to the account of the organization - commission agent or attorney in a Russian bank on account of upcoming deliveries for export of goods, and a bank statement confirming the transfer of advance or other payments from the account of the organization - commission agent or attorney to the organization's account - an exporter in a Russian bank, - in the case of supplies for export of goods under a commission agreement or an agency agreement;c) a document confirming the duration of the production cycle for the manufacture of goods sold for export (indicating their name, production date, HS code assigned by the State Customs Committee of the Russian Federation, the name of the exporting organization, the number and date of the contract in accordance with which the delivery is made to export of goods) issued by the Ministry economic development and trade of the Russian Federation in agreement with the Ministry of Industry, Science and Technology of the Russian Federation, signed by deputy ministers and certified by the round seal of these ministries. The specified document is issued within 2 weeks from the date of application by the exporting organization. 4. In the case of supplies for export of goods to pay off the debt of the Russian Federation and former USSR or in order to provide government loans to foreign states, the exporting organization submits to the tax authority simultaneously with the tax return the following documents:a) a copy of the agreement between the Government of the Russian Federation and the government of a foreign state on the settlement of debts of the Russian Federation and the former USSR or on the supply of goods to cover the provision of government loans to foreign states;b) a copy of the agreement between the Ministry of Finance of the Russian Federation and the exporting organization on financing supplies for export of goods to pay off government debt or to provide government loans to foreign states;c) a bank statement confirming the receipt of advance or other payments to the account of the exporting organization in a Russian bank on account of the upcoming delivery of goods for export, the duration of the production cycle of which is more than 6 months, in the currency of the Russian Federation;d) a document confirming the duration of the production cycle for the manufacture of goods, provided for in subparagraph “c” of paragraph 3 of this Procedure.5. If the application of a 0 percent tax rate is not confirmed in accordance with the established procedure when selling goods for export, the duration of the production cycle of which is more than 6 months, in payment for which advance or other payments were received, these goods are subject to value added tax in accordance with with the legislation of the Russian Federation on taxes and fees.Approved
Decree of the Government of the Russian Federation
LIST OF GOODS FOR WHICH PRODUCTION CYCLE DURATION IS MORE THAN 6 MONTHS
| HS Code | Name of product |
| 3002 10 100 | Immune serum (antiserum) |
| 3002 20 000 | Vaccines for humans |
| 8401 | Nuclear reactors; fuel elements (fuel elements) not irradiated for nuclear reactors; equipment and devices for isotope separation |
| 8402 | Steam boilers or other steam-producing boilers (except central heating water boilers which are also capable of producing low-pressure steam); water boilers with superheater |
| 8406 | Steam turbines and other steam turbines |
| 8407 10 | Aviation engines |
| 8407 29 800 0 | Other marine power plants with a power of more than 200 kW |
| 8408 10 510 0 - 8408 10 990 0 | New marine engines with a power of more than 200 kW |
| 8410 | Hydraulic turbines, water wheels and regulators for them |
| 8411 11, 8411 12 | Turbojet engines |
| 8411 22 | Turboprop engines with power over 1100 kW |
| 8411 81, 8411 82 | Gas turbines |
| 8411 91 | Parts of turbojet and turboprop engines (aircraft gearboxes (KSA-2, KSA-3, KSA-54), gearboxes and generator drives) |
| 8412 10 | Jet engines, except turbojet engines |
| 8412 80 990 0 | Other engines and power plants (only power plants and gas pumping stations based on aircraft engines) |
| 8413 81 900 0 | Main circulation pumps for nuclear power facilities |
| 8414 59 300 0, 8414 59 500 0 | Axial and centrifugal fans |
| 8417 10 000 0 | Furnaces and chambers for roasting, smelting or other heat treatment of pyrite ores or metal ores |
| 8419 50 | Heat exchangers |
| 8419 90 800 9 | Other parts of heat exchange units (embedded parts for the hydraulic capacity of the automaticensuring protection (ECCS)) |
| 8428 90 980 0 | Loading equipment (except for cranes) for blast furnaces and other industrial furnaces; forging manipulators |
| 8429 52 100 0 | Full-rotary crawler excavators |
| 8430 41 000 0, 8430 49 000 0 | Other drilling or tunneling machines |
| 8439 10 000 0 | Equipment for the production of mass from fibrous cellulose materials (only lines of wood-preparatory and mass-preparatory equipment with a capacity of 15 tons/day and above; complete lines for the production of woodchips with a productivity of 30 m3/hour and above; cookingsingle- and multi-pipe installations for productionpulp with a productivity of 15 tons/day and above) |
| 8439 20 000 0 | Equipment for the production of paper or cardboard (complete, paper-making, cardboard-making and drying machines onlywith a productivity of 15 tons/day and above; lines byproduction of corrugated and glued cardboardproductivity 20 million m3/year and above) |
| 8454 10 000 0 | Converters |
| 8454 20 000 0 | Foundry ladles |
| 8454 30 | Foundry machines |
| 8455 21 000, 8455 22 000 | Hot and cold rolling mills,Combined hot rolling and cold rolling mills |
| 8455 30 310 0, 8455 30 390 0 | Forged steel work rolls for hot andcold rolling, support rolls for hot andcold rolling |
| 8457 | Machining centers, single- and multi-position aggregate machines, for metal processing |
| 8458 11 | Metal-cutting horizontal lathes (including multi-purpose lathes) with numerical program control |
| 8458 19 400 0 | Automatic lathes |
| 8458 91 | Other lathes with numerical control |
| 8459 31 000 0 | Other boring and milling machines with numerical control |
| 8459 40 | Other boring machines |
| 8459 61 | Other milling machines with numerical control |
| 8459 69 900 0 | Longitudinal milling machines |
| 8459 70 00 | Other thread-cutting machines |
| 8460 11 000 0 | Surface grinding machines with positioning accuracy along any axis of at least 0.01 mm with numerical control |
| 8460 21 110 0 | Internal grinding machines for grinding cylindrical surfaces with numerical control |
| 8461 90 000 0 | Longitudinal planing machines |
| 8461 40 | Gear cutting, gear grinding or gear finishing machines |
| 8462 10 | Forging or stamping machines (includingpresses) and hammers |
| 8462 21 | Bending, edge bending, straightening machines (including presses) with numerical control |
| 8462 31 000 0 | Mechanical shears (including presses), except combined punching and nibblers with numerical control |
| 8462 91 | Hydraulic presses |
| 8474 10 000 0 | Machines for sorting, screening, separation or washing |
| 8474 20 | Crushing or grinding machines |
| 8474 80 902 0 | Other machines for the construction industrymaterials and construction industry, including equipment for the production of cement and sandconstruction products using vibration pressing method |
| 8501 34 | DC motors and generators over 375 kW |
| 8501 53 | Multiphase AC motors with power over 75 kW |
| 8501 63, 8501 64 000 0 | Alternating current generators (synchronous generators) with a power of more than 375 kV |
| 8502 39 910 0 | Turbogenerators with a capacity of more than 30 MW |
| 8502 39 990 0 | Hydrogenerators with a capacity of more than 500 kW |
| 8504 22 -8504 23 000 0 | Transformers with liquid dielectric powermore than 650 kVA |
| 8504 34 000 0 | Other transformers with a power of more than 500 kVA |
| 8505 90 100 0, 8505 90 900 0 | Electromagnets for particle accelerators andparticle analyzers, as well as their parts |
| 8526 | Radar, radio navigation and radio remote control equipment |
| 8535 21 000 0 | Electrical equipment for switching or protecting electrical circuits or for being connected to electrical circuits (only hardware generator complexes for voltages less than 72.5 kV, individual designs, three-pole, weighing about 50 tons, consisting of five transformers, grounding switches, disconnectors) |
| 8537 20 990 0 | Complete gas-insulated switchgears for voltages over 110 kV (custom-made, consisting of threecells containing more than five transformers,control cabinets with dimensions of about 2.5 x 6 x 2 m) |
| 8543 19 000 0, 8543 90 800 0 | Other particle accelerators and parts thereof |
| 8546 90 900 0 | Electrical insulators made of any materials (only high-voltage bushings for voltages over220 kV, - custom-made insulators,monolithic, length more than 10 m, diameter more than1m) |
| 8601 10 000 0 | Railway locomotives powered byexternal power source |
| 8602 10 000 0 | Diesel locomotives (diesel - electric) |
| 8603 10 000 0 | Electric trains (motor cars together withpassenger cars) operating from an external source of electricity |
| 8603 90 000 0 | Diesel trains (containing two locomotives with passenger cars) |
| 8705 90 900 0 | Motor vehicles specialdestinations, other than those used for transportationpassengers or cargo other |
| 8710 00 000 0 | Tanks and other self-propelled armored combat vehicles, whether or not armed, and parts thereof |
| 8802 | Other aircraft (for example helicopters, airplanes); spacecraft (including satellites) and suborbital and space launch vehicles, including those used in the provision of launch services |
| 8803 8802 | Aircraft parts of heading |
| 8805 | Launch equipment for aircraftdevices; deck brakes or similardevices; ground simulators for flightcomposition |
| 8901 | Cruise ships, excursion ships, ferries, cargo ships, barges and similar floating craft for the carriage of passengers or cargo |
| 8902 00 | Fishing vessels; floating bases and other floating facilities for processing and canningfish products |
| 8903 91 100 0 | Sailing vessels with or without auxiliary engine |
| 8903 92 100 0 | Motor boats and cutters, except boats with outboard engines - marine |
| 8904 00 | Tugs and pusher vessels |
| 8905 | Lightships, fire ships, dredgers, floating cranes and other vessels for whichnavigability is of secondary importancecompared to their main function; floating docks;floating or underwater drilling oroperational platforms |
| 8906 00 | Other vessels, including warships and(except for rescue ships, except for rowing boats and ships 8906 90 910 0) weighing no more than 100 kg |
| 9022 14 000 0, 9022 19 000 0 | X-ray installations for medical,surgical, veterinary use and others |
| 9301 | Military weapons, except revolvers, pistols andweapons of heading 9307 |
| 9306 | Bombs, grenades, torpedoes, mines, missiles and similar weapons for warfare and their parts; cartridges, other ammunition, projectiles and parts thereof, including shot and cartridge wads |
Thus, if you export goods not included in this list, then VAT must be charged on the advance payment received from a foreign partner. Moreover, in accordance with the requirements of paragraph 32.2 of the Methodological Recommendations for the Application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Taxes of the Russian Federation of December 20, 2000. No. BG-3-03/447, VAT is charged on the amount of the export advance, converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of receipt of this advance payment. In this case it is used settlement rate, established by clause 4 Article 164 of the Tax Code of the Russian Federation: When receiving funds associated with payment for goods (work, services) provided for in Article 162 of this Code, when tax is withheld by tax agents in accordance with Article 161 of this Code, when selling property acquired externally and accounted for tax in accordance with paragraph 3 Article 154 of this Code, when selling agricultural products and products of their processing in accordance with paragraph 4 of Article 154 of this Code, as well as in other cases when, in accordance with this Code, the amount of tax must be determined by calculation method, the tax rate is determined as a percentage of the tax rate provided for in paragraph 2 or paragraph 3 of this article, to the tax base taken as 100 and increased by the corresponding tax rate. The amount of these payments and the estimated amount of VAT must be reflected in line 120 of sheet 06 of the declaration at a zero rate. The tax is paid to the budget in the general manner, that is, before the 20th day of the month following the month in which funds are received into the current account of the exporting organization. Example. Vesna LLC received a shipment of goods under the contract advance payment from a foreign counterparty - 360,000 rubles. total cost contract - 500,000 rubles. Subsequently, the goods were paid in full and the right to apply the 0% tax rate was confirmed. To simplify the example, payments between organizations are made in rubles. When receiving an advance, the accountant of Vesna LLC must make the following entries: Debit 51 Credit 62 - 360,000 rubles - advance received under the contract; Debit 62 Credit 68 - 60,000 rubles - VAT allocated on the advance payment and reflected in the declaration for payment; Debit 68 Credit 51 - 60,000 rubles - VAT has been paid on the advance to the budget; After receiving confirmation from the tax authorities of the right to apply the zero rate, the accountant must make the following entry: Debit 68 Credit 62 - 60,000 rubles - VAT has been submitted on the advance received for reimbursement.
VAT deductions for export
So, after reading the proposed material, you are probably convinced of the complexity of the procedure for applying tax deductions when carrying out export operations. In fact, in the Tax Code of the Russian Federation the procedure for applying tax deductions when accepting for accounting goods (work, services) intended (for in full or partially) for the production and sale of export products is not regulated. Thus, taxpayers must proceed from general rules related to issues of VAT offset (Articles 171 and 172 of the Tax Code of the Russian Federation) This also applies to moments when it is not known in advance whether this product will be exported or sold on the domestic market. According to paragraph 3 of Article 172 of the Tax Code of the Russian Federation: Deductions of tax amounts provided for in Article 171 of this Code in relation to transactions for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code are made only upon submission to the tax authorities of the relevant documents provided for in Article 165 of this Code. Deductions of tax amounts provided for by this paragraph are made on the basis of a separate tax return specified in paragraph 7 of Article 164 of this Code. Tax deductions from a taxpayer are regulated by Article 171 of the Tax Code of the Russian Federation, according to which, if a taxpayer carries out operations that are the object of taxation, then on the material and production resources used to carry out such activities, he has the right to deduct an “input tax”. That is, the provisions of Article 171 of the Tax Code of the Russian Federation oblige the taxpayer to deduct the tax paid to suppliers on goods (works, services) used later for export. Based on this, we can recommend several schemes for taxpayers to accept “input” VAT on export transactions. Scheme 1. Export confirmed within 180 days: 1) subject to the conditions of Article 171 of the Tax Code of the Russian Federation, accept VAT for offset in the general declaration; 2) after the fact of export in the current declaration, restore the previously offset amount of VAT; 3) accept VAT for offset again after confirmation of the actual export in the declaration at a rate of 0%, in section I. Scheme 2. The fact of export is not confirmed within 180 days: 1) deduct VAT on goods, works and services used for production purposes, in the general manner, without taking into account the fact that part of the produced products can be subsequently exported (in the general tax return); 2) restore the previously credited amount of VAT after the fact of export in the current declaration (in the general tax return); 3) after the expiration of 180 days from the date of release of goods under the customs regime of export, in the declaration on which the 181st day falls, reflect the accrual of VAT and again accept VAT paid to suppliers as a credit (in the declaration at a tax rate of 0%, section II). Scheme 3. Upon receipt of documents confirming the fact of export, make the following changes in the declaration at a tax rate of 0%, section II, for the period that falls on the 181st day from the date of release of goods in the specified regime: 1) reduce the amount of tax paid to suppliers in connection with the operation of production and sale of goods for export; 2) exclude data on the cost of goods sold for export, the right to apply a zero rate, for which is documented; 3) simultaneously with the entry these changes submit a separate tax return at a tax rate of 0%, where in section I reflect the corresponding positive amount of tax deductions, the cost of goods sold for export, the zero rate and the amount of tax. Schemes 4,5,6 can be used by the taxpayer when receiving advance payments. From paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation, it follows that when goods are shipped for export, VAT on advances is subject to deduction. However, the declaration for the same period reflects the cost of goods shipped for export (clause 6 of Article 172 and clause 9 of Article 167 of the Tax Code of the Russian Federation). Scheme 4. If a set of documents confirming the right to apply a zero tax rate is collected during the shipment period, then the taxpayer must:
- in the tax return at a rate of 0%, in section II, reflect the accrual of VAT on the advance received;
- in the tax return at a 0% rate, in section I, reflect as deductions the amount of tax paid on the advance received;
- in the same tax return, reflect the cost of goods shipped, a zero rate and a zero tax amount.
- apply the 1"+" scheme;
- in the tax return at a 0% rate, during which the last of the missing documents was received, in section I, reflect as deductions the amount of tax paid on the advance received.
- apply steps of diagram 2 "+";
- reflect as deductions the amount of tax paid on the advance received in the tax return at a rate of 0%, which falls on the 181st day, in section I;
- apply steps of diagram 3 "+";
- in the updated declaration, also exclude the deduction of VAT from the advance received;
- in a separate declaration at a rate of 0%, in section I, again reflect the offset of VAT on the advance received.
The calculation of VAT on exports is a complex procedure. Companies exporting products can count on a 0% rate, but it is only charged in certain situations. In addition, the state is ready to return part of the funds. For this purpose, the company producing goods for export has the right to deduct.
VAT is charged strictly in accordance with current legislation. To know how the procedure will go, it is necessary to study the provisions of the current regulations. Special attention should be given Tax Code RF.
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Analysis current legislation and taking into account all the nuances is a complex procedure. To simplify its implementation, experts recommend starting to clarify the nuances relating to VAT calculation by studying current information on the topic.
Basic Concepts
Legal standards
VAT on exports is charged in strict accordance with current legislation. If a person wants to understand the nuances of tax calculation, experts advise studying Chapter 21 of the Tax Code of the Russian Federation. It regulates the calculation of value added tax. After reading it, we can conclude that during export operations the taxpayer has an object of taxation.
In this case, the amount of deductions in favor of the state, which he paid when purchasing or importing products into the customs territory, is accepted for deduction. However, the export must have physical confirmation. This means that goods must actually cross the Russian border.
The fact of export of products in 2019 is confirmed Customs. If a copy of the customs declaration is presented when importing goods, the customs officer conducting the inspection must make a note on the paper “The goods have been imported in full.”
If the statement is not true, the employee of the institution indicates the actual quantity of imported products. In this case, the date of movement of products across the border must be indicated. The completed document is certified by a seal.
Exported goods may be taxed at a rate of 0%. However, it does not apply to all products. To find out the exact list, you need to refer to Article 164 of the Tax Code of the Russian Federation. According to the provisions of the regulatory legal act, a similar rate is applied to goods that were exported under customs regime, but only subject to the provision of documentation specified in Article 165 of the Tax Code of the Russian Federation.
It should be remembered that oil, gas and gas condensate are not included in the list even if established requirements. Work aimed at the production and sale of goods may also not be subject to tax. Their list is given in subparagraph 1 of paragraph 1 of Article 165 of the Tax Code of the Russian Federation.
If a company exporting goods uses the services of carriers who are not citizens and taxpayers of the Russian Federation, it must be guided by the provisions of Article 161 of the Tax Code of the Russian Federation. According to the provisions of the regulatory legal act, taxpayers of the Russian Federation using the services of foreign taxpayers must calculate, withhold and pay a certain amount of tax to the budget of the Russian Federation. In this situation, the company that exports goods will act as a tax agent for VAT.
The tax rate for a foreign person is 20%. A similar conclusion can be drawn by studying subclause 2 of clause 1 of Article 164 of the Tax Code of the Russian Federation. In this case, the tax from Russian carriers is levied at a rate of 0%. It should be remembered that the rule applies only when exporting goods. If products are imported into Russia, different rules apply.
Innovations
Amendments are periodically made to the current legislation. They happened last year too. Articles 165 and 172 of the Tax Code of the Russian Federation were subject to amendments. As before, when purchasing or manufacturing goods, the company accepts input VAT for deduction. Next, you need to collect the documentation required to carry out the export transaction. The finished package must be submitted to the tax office. However, the papers do not serve as a basis for repeated deduction. They can only confirm eligibility for a 0% rate.
When all the papers are collected, the exporter must form a taxable base for VAT and charge tax at a rate of 0%. The action is performed on the last day of the quarter. However, the exporter does not receive the right to re-deduction.
According to the new rules, the deduction is now provided only once - at the time of purchase or creation of the product. All references to the fact that such a possibility was present earlier were excluded from the current legislation. This led to the fact that the deduction of VAT on exports and a similar refund, the right to which arises when making transactions within the country, ceased to have differences. Now companies do not need to keep separate tax records.
In addition to the adjustments that affected the deduction, there were other changes. Thus, companies that export products to countries that are part of the Eurasian Economic Union are required to indicate the product type code on the invoice. Manipulation must be carried out in accordance with the unified Commodity Nomenclature of the Eurasian Economic Union. If you have a question about what code to specify, you should refer to this document.
Before the amendments were adopted, the preparation of an invoice was not required for transactions exempt from VAT. However, there are now exceptions to the rule. Companies whose products will be sold in the territory of states that are members of the Eurasian Economic Union will have to issue an invoice and make an entry in the sales book.
Special order
If the company has collected a certain list of documentation, the sale of products that were exported through the customs export procedure is subject to VAT at a rate of 0%. For this reason, the amount of input VAT can be used to obtain a deduction. The right to it arises at the time the tax base is determined. The tax company must submit documents to the tax office within 180 days.
The starting date is considered to be the moment the product is placed under the customs procedure. This means that the papers along with the declaration must be sent to the government agency no later than the 20th day of the month following the expired tax period. If the documentation could not be collected on time, the tax base is calculated on the day of shipment of the exported goods. Moreover, the rate in this case is 10 or 18%.
The main points of VAT calculations for exports
According to Article 164 of the Tax Code of the Russian Federation, if goods exported to the territory of countries that are members of the Commonwealth of Independent States are sold, VAT is charged at a rate of 0%. Based on the statement, we can conclude that the tax is not actually levied if the requirements are met. However, there are differences between these operations. The tax base for transactions that are taxed at a rate of 0% is being formed.
When an invoice is drawn up, the number 0% is written in the “VAT rate” column. Input tax amounts are subject to deduction. For transactions that are exempt from taxation, the formation of a tax base does not occur. Amounts of VAT paid cannot be used for deduction. They are included in cost.
In order for the state to agree to apply VAT at a rate of 0%, the following conditions must be met:
- the goods are exported to another country;
- if a document confirming the actual border crossing;
- the company provided the necessary papers to the tax office.
It should be remembered that the application of the right to VAT refund depends on whether the goods were actually exported. In this case, the exporter does not have to perform the manipulation himself. Foreign buyers can also deal with export issues if a pickup contract has been concluded.
When exporting goods, the company must comply with the following requirements:
- pay customs duties and other payments;
- comply with economic policy;
- export goods in the same condition as they were at the time of acceptance of the customs declaration;
- comply with other requirements set forth in current legislation.
In order for a company to be able to apply VAT at a rate of 0%, it is necessary that the buyer be a foreign person.
What is important to consider
List falling under 0%
There is a clearly established list of goods and services that fall under the 0% rate. It can be used as an example to find out if you will need to pay tax.
Thus, contributions to the state will not be collected if the following services are exported:
- international transportation of products;
- services provided by oil pipeline organizations;
- gas transportation services;
- services provided by the national electrical grid;
- work in sea and river ports for remelting and storing goods transported across the border of the Russian Federation;
- work on processing products located in the customs territory;
- services for the provision of trains and containers;
- water transport services for the transportation of goods exported under the customs export procedure.
If the service does not fall under the above list, the rate may change. A zero rate applies to the export of almost all goods. Exceptions 3 – oil, gas and natural gas. Their export is taxed at a rate of 20%.
5% - limit
Today there is a special procedure used in tax period, in which total amount expenses associated with operations taxed at a rate of 0% amounted to less than 5% of the expenses that the company incurred to manipulate the sale of products.
In such a situation, VAT on indirect expenses in terms of the amount of tax, it is combined with the amount of contributions to the state collected for indirect costs. The total amount of money paid can be claimed for deduction. Manipulation is carried out in a standard manner.
Separate accounting of amounts
Specialists who carry out Accounting, they are often interested in how to account for VAT if a company is engaged not only in exporting goods, but also operates within the country. To calculate the tax, experts advise separating the share of export revenue from the company's total income. Separate accounting simplifies manipulation.
It should be remembered that the unified method of conducting separate accounting does not exist. The company must independently develop a suitable method. Experts advise taking into account the company's specialization.
Restoration of fixed assets
VAT can be restored on fixed assets. An example is this accounting policy can be found in arbitration practice. The amount of VAT is restored in the proportion in which they are used in operations for the sale of goods. In this case, the share of participation of the OS for tax recovery is determined in proportion to the cost of goods shipped for export at the end of the month.
Return Details
To understand the details of the return, you need to familiarize yourself with the example. An agreement was concluded between the Uyut Plus company and the Hungarian organization Slava for the supply of armchairs and sofas. At the same time, the furniture was sold at a price of 18,740 euros per lot. The Uyut Plus company purchased sofas and armchairs from the Furniture Maker organization. 1,211,800 rubles were paid for the products, and the VAT amount was 184,850 rubles. Then the furniture was delivered to the Slava company. The carrier had to pay 7,400 rubles.
When a declaration is drawn up, the accountant of the Uyut Plus company, working in the 1C program, is obliged to transfer the proceeds to Russian rubles. Then the filling will be considered completed correctly.
The euro exchange rate at that time was 74.18. Then the company's profit amounted to 1,390,133 rubles. To receive a refund, the Uyut Plus organization submitted to tax documents, which confirmed the export of products.
The accountant had to make the following entries:
| Date of manipulation | Debit | Credit | Action completed | Sum | Documentation |
| May 12, 2019 | 41 | 60 | The furniture arrived at the company's warehouse | 1026950 rubles | Packing list |
| May 12, 2019 | 19 | 60 | The amount of input VAT has been posted | 184850 rubles | Invoice |
| May 12, 2019 | 60 | 51 | Funds have been paid for the supplied chairs and sofas | 1211800 rubles | Payment order |
| May 25, 2019 | 62 | 90/1 | The amount of revenue taken into account | 1390133 rubles | |
| May 25, 2019 | 90/2 | 41 | The costs of the cost of sofas and armchairs are taken into account | 1026950 rubles | Packing list |
| May 25, 2019 | 90/2 | 44 | Costs for payment of transport company services were recorded | 7,400 rubles | Certificate of completion |
| May 28, 2019 | 50 | 62 | Payment is credited to the company's foreign currency account | 1413183 rubles | Bank statement |
| May 28, 2019 | 62 | 90/1 | The exchange rate difference between payment and revenue was carried out | 23050 rubles | Accounting certificate-calculation |
| May 28, 2019 | 68 | 19 | VAT amount reflected | 184850 rubles | Supply contract, customs declaration |
| August 24, 2019 | 51 | 68 | Refund amount received | 184850 rubles | Bank statement |
Refunds
The 0% rate applies only in strictly defined situations.
To actually avoid paying tax, you must meet the following requirements:
- an agreement was concluded for the supply of goods or services to a foreign customer;
- funds under the export contract were credited to the taxpayer’s account;
- there was an actual export of products from the territory of the Russian Federation.
In addition, the taxpayer must provide a list of documentation.
The list includes the following papers:
- a contract concluded with a foreign buyer;
- bank statement confirming the fact of payment transfer;
- customs declaration or a copy thereof, which confirms the fact of crossing the border;
- copies of transport documents containing a mark left by customs control.
If the supply is made through a third party who charges a commission, the list changes. Standard set papers must be supplemented with an agreement with the agent who will handle the deliveries. Step-by-step instructions will help you understand all the nuances of the procedure.
Fulfillment of the conditions allows you to count on minimum bid and further return. However, practice shows that difficulties often arise in the process of fulfilling requirements.
Specialists from regulatory authorities are trying to avoid cases of false exports. Often by specialists tax service Inconsistencies arise that lead to litigation in court. Taxpayers often win cases like these.
Practice shows that it can be difficult to claim a VAT refund. Even if there are all legal grounds for compensation, tax specialists can conduct a series of checks that will reveal violations.
Their presence will become an obstacle to paying a refund. Such a decision can be appealed to higher government bodies or court.
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