VAT when carrying out export operations. VAT refund when exporting from Russia

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

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

When exporting products, the enterprise is obliged to:

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

An example of the sale of goods in Russia

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

Example of exporting goods abroad

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Confirmation of 0% VAT on export and desk audit

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

During a desk audit, the Federal Tax Service reveals:

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

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

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

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

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

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

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

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

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

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

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

Separate accounting of input VAT when exporting goods

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

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

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

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

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

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

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

How to fill out a VAT return for export

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

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

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

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

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

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

When filling out section 4, indicate:

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

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

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

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

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

When filling out section 6, you should indicate:

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

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

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

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

Example

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

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

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

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

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

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

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

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

VAT refund when exporting goods in 2017

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

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

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

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

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

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

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

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

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

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

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

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

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

Export VAT is returned in the following order:

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

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

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

Example

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

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

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

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

As is known, the VAT rate for the export of goods (export outside the Russian Federation) is 0% if the necessary package of supporting documents is collected within 180 days (clause 1, clause 1, article 164 of the Tax Code of the Russian Federation, clauses 2, 3 of the Protocol on collection of indirect taxes (Appendix No. 18 to the Treaty on the Eurasian Economic Union)). If documents to confirm VAT upon export are not collected, then the rate is 18% on the date of shipment.

At the same time, in both cases, the exporter has the right to deduct “input” VAT on goods (work, services) related to export shipment (clause 2 of Article 171, clause 3 of Article 172 of the Tax Code of the Russian Federation). Previously, the VAT tax deduction for exports was declared in a special manner - at the time the tax base was determined. That is, on the last day of the quarter in which the full package of documents listed in Article 165 of the Tax Code of the Russian Federation is collected, or during the shipment period if the package is not collected on time.

Thus, the deduction of VAT was postponed for a long period after the goods (work, services) intended for the export operation were accepted for accounting. This rule put exporters in an unequal position compared to companies selling goods on the domestic market at rates of 18% (10%).

What has changed since July 1, 2016?

From July 1, 2016, thanks to the Law of May 30, 2016 N 150-FZ, the situation with the export deduction has changed.

In paragraph 3 of Article 172 of the Tax Code of the Russian Federation, a new paragraph has appeared, thanks to which the rule on a special procedure for export deductions will not apply to operations for the sale of goods specified in subparagraphs 1 and 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

That is, input VAT related to the export supply of goods listed in the above subparagraphs is now accepted for deduction in the general manner - on the date of acceptance of goods, works, and services for accounting. Law No. 150-FZ determines that this rule applies only to goods (work, services) accepted for accounting after July 1, 2016.

Let us recall that in subparagraph 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation we are talking about the sale of precious metals by taxpayers engaged in their extraction or production from scrap and waste containing precious metals, to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of constituent entities RF, Bank of Russia, banks. Those persons who can be recognized as subjects of mining and production of precious metals in accordance with special legislation on subsoil, precious stones and precious metals, that is, first of all, having a license for the right to use subsoil plots (clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33).

But the majority of goods that have received the right to an accelerated tax deduction relate to subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, that is, they sell goods exported under the customs export procedure, as well as goods placed under the customs procedure of a free customs zone.

So, from July 1, 2016, when selling goods listed in subparagraphs 1 and 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, in order to deduct input VAT amounts, you do not have to wait for a package of documents to be collected (not collected) and the moment to determine the tax base. Deductions for goods (works, services) used for export operations are made in the general manner: if there is a supplier invoice and the goods, works, services are accepted for registration. In addition, exporters of goods listed in subparagraphs 1 and 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation no longer need to establish in their accounting policies the rules for separate accounting of “input” VAT when exporting goods (paragraph 10 of Article 165 of the Tax Code of the Russian Federation has been changed).

An exception to the new rule are raw materials exported under the export regime or placed under the customs procedure of a free customs zone.

For them, the previous procedure remains the same: input VAT is deducted at the time the tax base is determined.

The concept of raw materials is given in paragraph 10 of Article 165 of the Tax Code of the Russian Federation. These are mineral products, products of the chemical industry and other related industries, wood and wood products, charcoal, pearls, precious and semi-precious stones, precious metals, base metals and products made from them. The same paragraph states that codes for types of raw materials in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU are determined by the Government of the Russian Federation.

This list has not yet been approved. However, even if it is approved in the near future, then by virtue of Article 5 of the Tax Code of the Russian Federation it will come into force no earlier than one month from the date of official publication and no earlier than the 1st day of the next tax period, that is, no earlier than October 1st. Therefore, the list will not be used in the 3rd quarter in any case.

What should an exporter do? While this list has not been approved by the Government, you can use the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU (approved by Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 N 54). In particular, sections 5 (mineral products), 6 (products of the chemical industry and other related industries), 9, group 44 (wood and wood products, charcoal), 14 (pearls, precious and semi-precious stones, precious metals ), 15 (base metals and products made from them).

If goods were accepted for accounting before July 1, 2016.

Let us repeat, all of the above amendments apply only to those goods (works, services) that will be accepted for registration starting from July 1, 2016, respectively, and to those export transactions that will be carried out starting from the named date (clause 2 of Article 2 Law N 150-FZ).

That is, the deduction of goods (work, services) accepted for accounting from July 1 and intended for export shipment of non-commodity goods, from the 3rd quarter of 2016, will be reflected according to the general rules in Section 3 of the VAT tax return. However, if goods (work, services) were registered before July 1, 2016, they still need to keep separate accounting records of input VAT upon export and claim a tax deduction in the “old” procedure: either in the period when the package is collected , or on the date of shipment if the package is not assembled.

For example, goods were purchased and accepted for accounting in June. In the 2nd quarter, VAT was deducted because it was believed that the goods would be sold on the domestic market. But the goods were never sold within the country, and in August they were shipped for export. We believe that in this situation, during the period of shipment of goods for export, VAT should be restored for payment to the budget, and deducted already in the period when the package of documents is collected.

VAT when exporting goods to the EAEU

The rules for paying VAT when exporting goods to the EAEU countries (Belarus, Armenia, Kazakhstan, Kyrgyzstan) are enshrined in the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services (Appendix No. 18 to the Agreement on EAEU, signed in Astana on May 29, 2014). According to paragraph 3 of the Protocol, when exporting goods from the territory of one member state to the territory of another EAEU member state, the exporter has the right to tax deductions (offsets) in the manner prescribed by the legislation of his state.

Thus, with regard to tax deductions when exporting goods to the countries of the EAEU, the same rules of the Tax Code of the Russian Federation apply as with respect to exports to other countries.

In addition, for exporters to the EAEU countries from July 1, 2016. Amendments to Article 169 of the Tax Code of the Russian Federation are in effect.

Let us recall that in subparagraph 1 of paragraph 3 of Article 169 of the Tax Code of the Russian Federation it is determined that the taxpayer is obliged to draw up invoices, keep books of purchases and sales when performing transactions recognized as subject to VAT. Invoices are not drawn up when performing transactions that are not subject to taxation (exempt from taxation) in accordance with Article 149 of the Tax Code of the Russian Federation.

However, from July 1, 2016 Law No. 150-FZ supplemented this rule with subclause 1.1 - if goods exempt from taxation are exported outside the territory of the Russian Federation to the territory of a member state of the EAEU, the exporter must prepare invoices.

Please note that the new rule applies only when selling goods. If a taxpayer sells work or services that are exempt from taxation to a counterparty from the EAEU, then invoices are not issued

In addition, from July 1, 2016 a new detail was added to the invoice issued to the buyer of goods from the EAEU - a code for the type of goods in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU (clause 5 of Article 169 of the Tax Code of the Russian Federation was added).

Thus, when exporting any goods from the territory of the Russian Federation to the territory of a member state of the EAEU, the invoice will need to indicate the appropriate code for the type of goods. True, there is no special column for this detail in the invoice; we will wait for changes to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137.

For now, we believe that the code can be indicated in the “Product Name” line.

This detail is needed by the tax authorities to control export deductions in order to determine which goods are shipped to the EAEU (raw materials or not).

Thus, from July 1, 2016. exporters of non-commodity goods will be able to receive VAT deductions in an accelerated manner. The rule on separate accounting of input VAT no longer applies to them. The new procedure applies only when selling goods for export, incl. to the EAEU countries. With regard to works and services (in particular, international transportation), subject to VAT at a rate of 0%, nothing has changed.

Export of goods and products outside Russia is considered separately in tax legislation. Since the place of sale in this case is outside Russia, the exporting organization does not have the obligation to pay VAT to the budget.

To calculate VAT on exports, a 0% rate is applied.

This rate is a type of tax benefit. The essence of the concept of a zero rate is that the exporting organization receives the right to a VAT refund without its accrual and payment. That is, in fact, the exporter receives back the VAT he paid to the budget during the production or purchase of the goods being sold, and VAT is not charged when selling outside the Russian Federation.

There are 3 types of transactions in which the use of a zero rate is legal:

Placing goods for export under customs control;
Works and services related to the production of export goods;
Transport services for the movement of goods placed under customs regime.

For these transactions, the organization charges VAT at a rate of 0%. To confirm the application of this rate, a number of conditions must be met:

Providing a contract, agreement with the supplier;
Customs declaration with customs marks;
Accompanying and transport documents;
Intermediary agreement when exporting through an intermediary.

The types of accompanying documents will vary depending on the type of transport used.

Confirmation of the 0% rate falls entirely on the shoulders of the taxpayer. This is logical, since the essence of the zero rate is to receive a tax deduction without charging and paying output VAT.

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The zero rate confirmation must be ready within less than 180 days from the date of customs stamp. Failure to comply with this deadline results in the accrual of VAT at the usual rate, the obligation to transfer penalties for late payment of VAT and the filing of an “adjustment”. Similar consequences will arise if there is no customs stamp on the documents.

VAT refund when exporting from Russia

Collecting documents to confirm the zero rate is only the first step. Next, the regulatory authorities of the Federal Tax Service begin checking the authenticity of documents and reviewing compliance with all legal requirements, as well as checking whether the exporter has any debt to the budget.

The collected documents are submitted to the Federal Tax Service along with the VAT return for the period in which they were collected. Tax authorities conduct a desk audit within three months and, based on its results, make a decision on VAT refund or refusal to refund.

Postings for export VAT

If after 180 days the export is not confirmed, then the amounts of unconfirmed VAT are reflected using the following entries:

Postings for VAT refund upon confirmation of export:

Despite the declared preferential benefits, the use of a zero rate can rather be considered an obligation of the organization rather than a right.

Export of goods by a foreign buyer

If the export goods are transported not by a third-party transport company, but by the buyer himself, the same list of documents is used to confirm the rate. Copies of the necessary documents are provided by the foreign partner; with these documents, the Russian exporter carries out the rate confirmation procedure in the usual manner.

Export to the EAEU

When exporting goods to the countries of the Eurasian Economic Union, which include Belarus, Kazakhstan, Armenia, and Kyrgyzstan, confirmation of the 0% rate is not required. To confirm the legality of applying this rate, it is necessary to request a certificate of payment of VAT by the buyer.

In the course of their work, many firms, organizations and private entrepreneurs have business relationships with foreign companies or businessmen. They provide services or sell products abroad, thereby developing and maintaining their business. Not only legal entities, but also the state of our country are interested in export trade.

Trade turnover with foreign companies and corporations has a positive effect on the financial situation in Russia. This ensures an influx of foreign currency and helps maintain close economic relations with foreign partners and investors.

For all products manufactured in Russia, organizations and individuals are required to pay various types of taxes to the state budget. Firms are required to transfer VAT to the supervisory authority on products exported abroad. But this does not happen in all cases, and we’ll figure out which ones now.

VAT on export of products

This tax is considered a duty that is paid on products exported to other countries. When selling goods abroad, entrepreneurs have the right to apply a preferential zero interest rate. This exempts the reporting entity from paying tax on such transactions. But if it was not possible to confirm this transaction within the specified time, then the duty will have to be paid in full.

Taxpayers benefit from such conditions. A reduced interest rate helps to establish foreign economic relations with other countries. The state thus encourages entrepreneurs to carry out transactions with foreign companies. But it is worth noting that reporting entities are not willing to cooperate with other countries in terms of trade relations, since the legislation of our country does not fully regulate the issue of applying the zero rate.

Bid

When exporting products, duty is charged at a zero rate. Preferential conditions apply only if the entrepreneur provides the entire list of necessary documents within the established time frame. It is presented in Article 165 of the Tax Code and includes:

This package of documents with copies is submitted to the tax service. The presented list is necessary to confirm trade relations not only with the countries of the EAEU, but also when exporting products to other countries.

Within 180 days, the taxpayer is required to provide supporting documents to the supervisory authority. Only in this case can he count on applying the zero rate. The countdown begins from the date the process of exporting products outside the borders of Russia begins. If the company does not provide confirmation within the established time frame, then the duty will be charged at a rate of 10 or 18%. Its size depends on the category of exported products.

Calculation

The need to calculate the amount of tax arises only if the organization was unable to provide confirmation to the inspection organization about the export sale. If the documents are submitted on time, then there is no need to determine the amount of VAT, since it will not be charged.

For products exported from Russia to other countries, an interest rate of 10 or 18 is applied. The calculation of the duty in these cases looks like this:

VAT = price of goods/work/service under an export contract * 10%

The duty that must be paid to the budget is calculated at this rate if the product or type of work is included in the corresponding list. For all other categories that are not included in it, a higher interest rate is provided. In this case, the tax is calculated as follows:

VAT = price of products/work/services under an export contract * 18%

The entrepreneur is obliged to pay the received amount to the budget within the time limits established by law, otherwise penalties will be applied to him for late payment.

Return (refund) procedure

In order to be able to receive a refund of the VAT amount, an entrepreneur or organization must confirm the fact of export of goods outside the territory of our country. This can be done using documents that have a signature and stamp of the customs service.

After providing confirmation to the tax service, its employees will conduct an audit. If the inspecting party does not have any claims or doubts, then after three months the VAT amount will be transferred to the payer.

The amount issued may be used to pay other duties and fees. She can also pay fines and penalties, if any. The taxpayer may request that funds be transferred to the account of his organization and dispose of them at his own discretion.

After the inspection body has made a decision to refund the VAT amount, it must be transferred to the payer within two weeks. If these deadlines are violated, then additional interest will be charged on the VAT to be paid to the taxpayer.

For greater clarity and clarity, let’s consider the step-by-step procedure for refunding duties on export products:

We conclude an agreement with a foreign partner. After signing the contract, the company's accountant gets acquainted with its components, paying special attention to the method of payment. It can be produced entirely after shipment or with prepayment.
The selling party issues a passport for the future transaction. This service is available at any bank branch. You just need to attach all the necessary documents. It will need to be closed after shipment.
Transfer of advance payment to a bank account. This is only possible if the contract provides for prepayment before shipment. If this clause is not in the contract, then this step is skipped.
The shipment is being formed. This process is carried out through special accounting programs. The rate is taken into account as zero, provided that all the necessary documents for confirmation are already available.
We prepare and submit reports. These documents are submitted for verification to the Customs Union. This is quite a complex and time-consuming job that requires knowing the codes of products that are sold to other countries.
Formation of a package of documents to confirm the zero rate. It must include all documents, forms and certificates that guarantee that export goods will cross the border with Russia.
Drawing up a VAT return. It is submitted to the tax service for verification every quarter. It indicates the amount of income of the organization and the amount of accrued duties.

Documentation

In order to receive a refund of the duty amount and be able to apply a zero rate, entrepreneurs and organizations must have:

an agreement with a foreign partner, which reflects the size of the lot and the amount of the transaction;
a certificate of the status of the bank account to which funds were transferred after the conclusion of the transaction;
declaration issued by customs with the appropriate mark;
transport documents and invoices, which reflect the fact that the products crossed the borders of Russia.

There are cases when export operations are carried out with the help of an agent. The authorized representative takes a commission for his work and in this case the package of documents will look like this:

an agreement concluded between an agent and a taxpayer. It reflects the amount of the commission and the terms of their interaction;
a contract concluded between an authorized representative of the taxpayer and a foreign buyer;
confirmation of the transfer of funds for the goods to the bank account of the selling party;
copy or original of the customs declaration;
all accompanying documentation that is issued when cargo crosses the border.

In order to apply a zero rate, it is necessary to confirm that the product has crossed the borders of our country. You also need to have evidence of receipt of funds for it to the taxpayer’s account and an agreement for the export of Russian goods.

Operation codes

Each operation that is performed and reflected in the documentation is assigned a corresponding code. Let's look at the ones that are most common:

Code number	Name of the operation performed
01	· sale or purchase of products/works/services, property rights, transactions that are subject to a zero rate, transactions through intermediaries · preparation of a general invoice
02	· partial payment for goods before future delivery or shipment
06	· types of transactions performed by tax agents (this list does not include the sale of confiscated property and any commodity-money relations with citizens of other countries who are not registered with the tax service)
17	· return of cargo to the selling party · refusal of the buyer to purchase the product if the terms of the signed contract change and return the prepayment to the buyer
21	operations related to the restoration of the tax amount · export transactions that are subject to a zero rate
25	· registration of relevant accounts in the purchase book regarding the amounts of VAT that were recovered when performing transactions subject to duty at a zero rate

In total, there are 24 special accounts that are used when filling out the relevant reporting documents. A complete list can be found at this link.

Export VAT declaration

This document must be submitted by the 20th day of the month following the billing quarter. But it should be remembered that for organizations and private entrepreneurs whose quarterly revenue exceeds one million rubles, other reporting deadlines are provided. They are required to submit a declaration to the supervisory authority every month.

You can download a sample of a completed tax return for value added tax using the link below.

Data on the export shipment of goods are reflected in sections numbered 4, 5 and 6 of the reporting sheet. Let's look at the rules for filling out these sections.

Section 4

It reflects all export transactions, which are confirmed by relevant documents with a stamp from the customs service. It indicates in the appropriate columns:

No. 1 – code value of the operation;
No. 2 – taxable base for each transaction with confirmation of the transfer of products for each code;
No. 3 – the amount of deductions from the input duty on value added for goods that were used to record transactions and confirm export abroad is entered;
No. 4 – the amount of tax that was calculated before confirmation of the export of products is recorded and the code value of the operation is indicated;
No. 5 – the amount of the entrance fee is entered, which is restored, since it was deducted before the inspector’s confirmation.

The fourth and fifth columns are filled in only if the company did not confirm the fact of export sales in time.

The package of documents was collected within the established time frame. All information for the reporting quarter is entered into Section 4 when all confirmation of the export transaction has been collected. If the taxpayer has collected everything necessary to confirm the zero rate as soon as possible, then in any case he will have to wait until the end of the quarter and only then submit a declaration and the corresponding supporting papers. This cannot be done before the reporting period.

Documents were collected after the reporting period. In the event that the taxpayer has collected all confirmations after the reporting quarter, but before filing the declaration, then all processing will be automatically transferred to the next billing period.

IMPORTANT: If the documents were provided after the declaration was submitted, but before the expiration of 180 days, then confirmation of the zero rate will not be carried out. The tax inspector will refuse to apply a preferential VAT rate on export goods. They will also refuse if the missing documents were provided immediately after submitting the report to the inspection organization.

Section 5

When selling products for export, this section must also be completed if the payer has the right to provide a deduction in the billing quarter. It is filled in according to the following columns:

No. 1 – the code value of the product export operation is indicated, which in our country is subject to duty at a reduced rate of 10%.
No. 2 – the value of the tax base for transactions that have confirmation is recorded (they are described in Section 4, but at that time no decision was made on them).
No. 3 – information is entered on the amount of input tax for confirmed export transactions.
No. 4 – the tax base is taken into account by code numbers, which relates to export transactions that are not confirmed for any reason.
No. 5 – reflects the amount of input tax on those export transactions that, for one reason or another, were not confirmed.

Section 6

It reflects those transactions for which all acceptable deadlines for providing confirmation of a zero rate have passed. The payer has this opportunity within 180 days from the date of:

carrying out shipment (to the countries of the Customs Union;
transfer of goods to customs and the beginning of the clearance process (for other countries).

The amount of VAT, which is taken into account in Sections 4, 5 and 6, must be taken into account when filling out Section 1 of the corresponding declaration.

Conclusion

Selling products for export is beneficial not only to Russian organizations and entrepreneurs, but also to the state. Establishing trade relations will have a positive impact on the country's economy. And for taxpayers, the government has provided the opportunity to apply zero VAT rates on export goods.

The only thing that private entrepreneurs and companies need to receive tax benefits is to submit all supporting documents to the inspection organization within the established time frame. They must contain a mark from the customs service indicating that the goods have left the territory of Russia.

For the tax inspectorate, this fact will be the most important confirmation of the export of products. In addition, the payer must provide a certificate confirming the transfer of funds for the goods sold. Along with these documents, the reporting person must submit a VAT return to the tax office within the established time frame, which will indicate the zero rate for this duty.

The commercial activities of organizations are directly related to the implementation of foreign economic activities, in particular export operations, and this, in general, benefits the state, because the budget is filled with foreign currency and the balance of payments grows.

For this reason, the state will continue to support the implementation of export policy and encourage companies that are engaged in the supply of goods and services abroad.

Taxation of transactions

One of the most problematic issues encountered when carrying out business activities in Russia is the return of VAT. The main principle of return is stated in Article 176, Part 2 of the Tax Code of the Russian Federation.

Based on clause 1, part 2, article 176 of the Tax Code of the Russian Federation, the taxpayer has the right to demand a VAT refund when, at the end of the tax period, the amount of tax deductions is greater than the total amount of tax on transactions recognized as the object of taxation. The resulting difference is reimbursed by the state.

When is a return possible?

The tax legislation of the Russian Federation provides for an important benefit when carrying out foreign economic activity - a zero VAT rate, which makes it possible to profitably carry out export operations.

Only export transactions confirmed directly by the fact of export and the actual crossing of the border of the Russian Federation by these goods are entitled to a 0% tax. Only this category of taxpayers is entitled to a refund.

The fact of export from Russia is directly certified by the customs service by placing a mark on a copy of the customs declaration.

Zero taxation is active in case of sale:

goods exported to the CIS. In this case, the procedure must be formalized by the export customs regime, and the documents referred to in Article 165 of the Tax Code must be submitted to the tax office. With the exception of oil, natural gas and gas condensate - the sale of these goods does not provide the possibility of reimbursement;
works and services directly related to the manufacturing and sales process.

That is, businesses can apply 0% value added tax on any goods they export. Exceptions to this rule are stated above.

If we consider the services and work that fall under the described rate, they include the process of accompanying, transporting, loading, and transhipment of goods exported abroad. A mandatory requirement is that the provision of services and work must be carried out by workers and employees from Russia.

Procedure for VAT refund when exporting

The VAT refund procedure includes the following main activities:

the taxpayer submits a declaration or application for VAT refund upon export to the tax office. In the event that the amount specified in the document exceeds the established limit, then the tax authorities, on the basis of the current legislation of the Russian Federation, reimburse only the excess;
After the tax service accepts the application, they will conduct a desk audit of the company’s work. Based on the legislative framework, a desk audit is required to be carried out within 3 months after filing the declaration. As part of the verification, it is determined whether the stated requirements correspond to real information. After the desk audit is completed, the tax authorities will issue an official statement - the export VAT will be compensated in full, partially, or payment will be refused;
return the funds by transferring the required amount to the organization’s account, which is indicated in the documents, or the money can be transferred to account for future payments of taxes and fees.

Oil

Starting from January 1, 2011, a number of changes were made to the content of Article 164 of the Tax Code, namely new subparagraphs 2.1 - 2.8. They contain a list of works aimed at the production and sale of exported goods.

Based on paragraph 2.2 of Article 164, the zero tax rate includes work and services that are performed or provided by oil pipeline transport and oil refining companies, carrying out:

transportation of oil and petroleum products, without paying attention to when the customs procedure was carried out from the Russian Federation to the border with another state;
transshipment, reloading of oil and petroleum products exported outside the Russian Federation, regardless of when they were placed under a specific customs procedure.

That is, a zero rate can only be applied by Russian taxpayers when carrying out activities in the industry of transporting oil and petroleum products through main pipelines, based on certain agreements with specific persons.

Grains

Based on Article 164, paragraph 2 of the Tax Code of the Russian Federation, when exporting grain, a VAT rate of 10% is applied.

Video: Optimization scheme

How can I return

Russian companies and organizations have two ways to recover VAT when exporting from the budget, in particular:

receipt of funds to the organization's current account;
crediting the tax amount to obligatory payments of future periods.

Each company individually chooses the option that suits it, based on its market position and other circumstances. Sometimes, in order to get a tax refund, companies file lawsuits in court and resolve issues regarding the return of funds through the courts.

How to make a calculation

Let us pay attention to the advantages of selling goods and services abroad. For example, we bought or manufactured a product whose cost is 100 rubles. It is necessary to pay VAT in the amount of 15.25 rubles to the budget.

If you sell it on the territory of the Russian Federation, for example, for 150 rubles, when the value added tax is 22.89 rubles, the margin will be about 7 rubles. Of these, 1.07 must be transferred to the budget, leaving 5.93 rubles of profit.

But if you sell a similar product for export, the situation will be completely different. The company takes the same product, the price of which is 100 rubles, the tax is 15.25 rubles. Sends it for export at a price of 150 rubles, then the tax rate is 0%. As a result, the margin will be equal to 7 rubles.

That is, 15.25 rubles of tax will be paid to the budget, however, the real indicator is 0, that is, the budget will owe you 15.25 rubles. As a result, the total margin is 22.25 rubles, instead of 5.93, when selling goods within the country.

What documents are needed

In order for VAT to be 0% during export operations, a package of documents is submitted to the tax office.

It is worth noting that some companies carry out export transactions using the services of agents, attorneys or a person who takes a commission for their participation in the transaction.

Let's consider what documents are needed in these two cases.

Required package of documents when conducting an independent transaction:	The required package of documents when conducting a transaction through an agent, attorney or person who works for a percentage of his commission:
A signed agreement with a foreign enterprise, which specifies the organization of goods delivery abroad.	Agreement of commission, assignment or agent of the taxpayer with an authorized person.
A bank statement containing information about the receipt of funds to the current account from a bank in another country.	A contract stating that the goods are being sent for export. The parties to the contract are the exporter and the foreign company buyer.
	A bank statement showing that funds have been transferred to the current account from a bank in another country.
	Cargo customs declaration, where there is a customs mark.
	Transport and accompanying documentation related to the cargo, where it is noted by the border service that the transportation of the goods abroad is confirmed.

That is, in order to be able to apply a VAT tax rate of 0%, documentary evidence of the following facts is necessary:

an agreement for the supply of goods or services outside the country;
receipt of funds to the taxpayer’s account;
the fact of export of goods outside the country.

Deadlines

After submitting to the tax office all the documents necessary for the return of value added tax, after conducting a desk audit, within 90 days they must return the VAT for exported goods or refuse to carry out this procedure.

If a positive decision is made, then within 14 days the money is credited to the company’s account.

To speed up the tax refund when exporting, the taxpayer can, simultaneously with providing a package of documents that confirm the 0% rate, declare deductions related to export activities.

Then tax inspectors, within the framework of one audit, will be able to check whether this certificate is validly applied and whether tax calculations are legal.

Conditions and scheme

The scheme for obtaining compensation for export operations is quite simple. Based on the legislative framework, when exporting goods, VAT is not charged or paid, and the exporter can receive compensation for the amount of tax that was paid in the process of purchasing goods, raw materials or components.

One of the features of the scheme is that at the legislative level, as a condition for returning funds to the exporter, the obligation to transfer the received amount of VAT to the budget is not defined.

Using return schemes, company owners create intermediary companies where they fictitiously resell goods, inflating their real value. They are needed in order to carry out several resale operations, so it will be extremely difficult to determine where the movement of the sale of goods began and when, at what stage, the money was received.

Such companies operate for no more than 3-6 months, and by the time the reports are submitted they are liquidated. The return schemes are simple and primitive; let us pay attention to the main ones.

False export

The essence of the presented scheme is as follows– they fill out the necessary documentation for exporting goods to the tax office in order to return the VAT spent, present fictitious documents about the fact of export of goods, or real documents, however, the goods are not sent abroad. As a result, the tax is reimbursed to the exporting company, and the goods are sold within the country.

This scheme began to spread actively when customs officers began to take part in it. Let's look at an example: a product is registered for export, but customs officers make a replacement in the documents - the same product is listed, however, the price is several times higher than the real one.

And when, after some time, the exporter or a representative of the tax office submits a request to customs to confirm the fact of export, then another customs officer, not aware of the substitution of documents, confirms this export.

Overstatement of customs value

The basis for the formation of customs value directly depends on the real value of the goods. That is, the higher the price, the greater the tax that is reimbursed. Let's consider an example - company M buys a batch of goods from company P, the cost of which is 50 rubles.

After the goods have visited several intermediaries, the cost of a given batch increases to 15 thousand rubles, after which it is sold abroad. In fact, since the companies are front companies, they do not make payments between them, they also do not pay taxes, and they present documentation to government agencies that they need to return 2 thousand rubles. They are received by the company exporting the goods.

However, please note that a prerequisite for VAT reimbursement is the receipt of funds for the shipped goods into the account of the exporting company.

However, this issue is easily resolved - bank documents indicating that foreign currency earnings have been received are forged, or payments are made in rubles in Russia or through banks in other countries that work with rubles.

Refund of paid VAT during export operations is a complex procedure that requires a special approach and application of the basics of tax legislation.

Only if the tax authorities are provided with complete and reliable information about the completed transportation of goods across the border can one expect to be able to receive funds from the state budget.

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