Value Added Tax or VAT - tops the list of the most important and mandatory deductions established and paid in legislative framework Russia as early as January 1, 1992. At the same time, the legislation defines the categories of entities exempted from the obligation to pay this tax, as well as situations that provided for VAT refunds from the state budget. Knowing this, representatives of private entrepreneurship can significantly reduce the item of expenditure allocated for the payment of tax deductions.

Features of VAT refunds to the state treasury

On a quarterly basis, organizations operating on the basis of general taxation practice and private entrepreneurs must complete and submit to the fiscal service a declaration related to the payment of value added tax. This document states:

1. the amount of VAT deducted for payment to the state budget - provided that the tax received from the sale of goods or services was more than the amount of "input" VAT;
2. the amount of VAT deducted for payment to the state budget - provided that the indicator of the "input" deduction was higher than the tax received from economic activity.

Return of value added tax from state budget- represents a reduction in the amount of tax charges for goods sold, work performed or services provided, achieved by applying tax deduction. This may be a reduction in VAT paid through settlements with suppliers, in some cases, a refund is made from the state budget at the expense of self-paid tax deductions.

VAT recoverable and tax deductions

It is very important to understand what VAT receivable means and to distinguish it from a tax deduction, since these are two definitions that have nothing in common with each other. A tax deduction is understood as a deduction paid during the purchase of goods and services, while VAT is recoverable - it is the difference formed between the "input" and sales VAT, which can be returned to the payer.

In what cases is VAT refunded from the state budget?

As mentioned above, the legal right to the return of value added tax arises when there is a difference between VAT on sales and the "input" tax. And such a situation may arise provided that the taxpayer, when acquiring and selling a product or service, applies different tax rates. For example, if a product is bought at a basic rate of 15%, and sold by a company at 0-11% VAT. Having understood in what cases there is a VAT refund from budget funds, let's talk about which subjects have a legal right to this relaxation.

Only taxpayers represented by private businesses and companies operating within the framework of the general taxation system have the right to claim the return of the VAT tax deduction. Firms that apply special tax payment regimes, for example, the single agricultural tax (UAT), the simplified taxation system (USNO), the paid taxation system (PSNO) or the single tax on imputed income (UTII) system cannot even claim a partial refund of the tax deduction.

If an individual entrepreneur or another company issues an invoice to the partner, which indicates the amount of value added tax, then the company is obliged to pay the tax received from the counterparty to the treasury. But at the same time, she does not have the right to apply for a refund of this tax deduction from the state treasury.

Conditions that form the right to VAT refund

Permission to file documents and refund tax, taxpayers receive if they comply with a number of mandatory requirements. The list of these requirements includes:

1. availability of documents confirming the right to tax refund;
2. availability of documents confirming the reality of financial and trading operations;
3. correct recording and accounting of goods, services and work performed;
4. personal integrity of each participant in the transaction.

If at least one of the above points is not met in full, you can not count on a refund.

Value Added Tax Refund Rules

The Tax Code of Russia in Article 176 presents detailed instructions, according to which VAT is reimbursed from the state treasury. The article, by the way, determines that this right applies only to taxpayers, who, in turn, are obliged to confirm it on their own. The fiscal authorities do not have the authority to deal with these issues.

Two methods of VAT refund have been developed:

1. ordinary - it is used by organizations that are not eligible for an accelerated refund by submitting an application to the tax service;
2. declarative - individual taxpayers who meet certain requirements have the right to use this method.

The difference between these methods is manifested in the timing of the return of the tax - the usual method assumes that the tax will be returned after a desk audit of the company by the tax office, and the declarative method - before the start of the audit.

How is VAT refunded?

Speaking about the value added tax refund scheme, we note that it looks like this:

1. Preparation of documents that serve as the basis for the return of tax from the state budget. At this stage, it is necessary to prepare the main documents confirming the eligibility of the taxpayer's applications for deduction and reimbursement of funds.
2. Registration of the declaration exclusively in electronic form - in 2019. the format of this document was developed by the Order of the Fiscal Service of the Russian Federation No.
3. Submission of documentation to the tax office at the place of residence.
4. Verification of the submitted data and making a final decision on granting or refusing to grant a tax deduction

To confirm the taxpayer's right to VAT refund from the budget, tax service is required to carry out an audit of the company. In its course, you should check the company as a subject claiming tax deductions, determine the amount that will be reimbursed from the budget, etc. Departure to the enterprise is not provided - actions are carried out directly at the fiscal authority within 3 months from the date of filing the declaration to the fiscal service.

A week after the end of the audit, the tax authorities are required to make a decision on whether the applicant is entitled to a full or partial refund.

If the audit found violations in economic activity businessman, the police draw up an act that lists violations and reasons for refusing to tax refund. And, finally, if the decision was positive, then within 5 days the taxpayer is informed about this in the relevant document,

How is the refund made?

Money is returned to an individual entrepreneur or company within 6 calendar days after the relevant decision is made. Of the allocated period, 24 hours are allotted for the preparation and transfer of instructions from the tax service to the Treasury of Russia. For the remaining days, representatives of the Treasury are required to transfer money to the current account of the enterprise or entrepreneur. If the funds are delayed, then they are charged a penalty for each day of delay, equal to the refinancing rate set daily by the Central Regulator throughout the period of delay in payment.

At an accelerated pace, companies can reimburse the tax, whose contributions over 3 years exceeded the amount of 7.0 billion rubles.

Reasons for denial of payment

The list of reasons that can become grounds for refusing to refund tax from the treasury include:

1. lack of documentation confirming the validity of obtaining permission to return VAT;
2. inaccuracies, errors, contradictions contained in the documentation;
3. unscrupulous contractors

Illegal value added tax refund

Fiscal services are trying to the maximum to prevent attempts to refund the tax on illegal grounds. To do this, a desk audit is carried out especially carefully, but in addition to it, control checks should be carried out, including inspections of premises owned by the taxpayer, studying the activities of its partners, etc. If, however, information that the company cannot count on VAT refunds from the budget, it is possible to get after the taxpayer has passed the check with a positive result, the tax service will carry out repeated checking actions, but already on the road.

Results

Summing up, we can draw the following conclusion - the right to a refund of value added tax is enshrined in the Tax Code of Russia, but not all entrepreneurs can use it. There are a number of restrictions that companies must be subject to and the procedure by which an application for confirmation of this eligibility is made. If the company manages to prove its right to a tax refund, it will be able to partially or fully return its money and spend it on its further development and expansion.

VAT calculator

To calculate VAT 20 percent in online calculator enter the amount you need. Default interest rate- 20%, which can be changed.

Is it possible to refund VAT to an individual? In accordance with the Tax legislation of the Russian Federation, only foreigners who have made purchases using the Tax free system can receive a refund in our country. The VAT refund rule in other cases applies only to organizations and individual entrepreneurs. For Russians - individuals, such compensation is available only abroad.

Essence of the question

Almost any citizen, entrepreneur or organization, purchasing goods, works or services, becomes a payer special kind fiscal burden - value added tax. This payment is a kind of mark-up on the actual cost of the purchased product or service. Of course, a number of goods are exempt from taxation, but their number is insignificant.

Despite the fact that in reality we are all payers of value added tax, according to the norms of the Tax Code of the Russian Federation, only legal entities and individual entrepreneurs using the general taxation system (OSNO), legal entities and individual entrepreneurs on special regimes (USN, UTII, ESHN, PTS) when performing a certain type of operation.

What does the status of a taxpayer give? This condition gives the economic entity not only the obligation to calculate and transfer funds to the budget, but also gives the right to a VAT refund. Sometimes the status of a taxpayer is not required for this.

Who can refund VAT

Usually, a tax deduction arises from its payers - individual entrepreneurs and legal entities. Ordinary citizens, contrary to assurances in some media and on Internet sites, do not have such a right. Tax Code of the Russian Federation does not provide for a VAT refund for individuals on a card or otherwise, if such people are citizens of Russia. And there are no exceptions to this rule. It is impossible to return VAT to an individual's card for money or free of charge, such a service is simply not provided in the bodies of the Federal Tax Service of Russia. Therefore, all instructions on the Internet on how to return VAT to your card legally and safely are traps for gullible citizens who want to be deceived by scammers. You shouldn't send money to them. You will definitely not receive any real refunds in return for payments made to the budget. But there is still one way to return VAT to an individual.

How can an individual get VAT back?

Unfortunately, the VAT refund for individuals in 2020 is not provided for in the Tax Code of the Russian Federation. Russians are not entitled to return the tax fee paid on goods, works, services purchased in the territory Russian Federation. The Tax Code of the Russian Federation provides for the Tax free () system. This is a VAT compensation to a foreign individual for goods and services purchased in the territory of the Russian Federation. But not all purchases are tax refundable. The right to compensation arises only upon the acquisition of goods and services specified in the list of the Tax Code of the Russian Federation. The amount of tax to be refunded is set individually.

Therefore, before applying for a refund, check whether the purchased type of product is included in the list of goods on Tax free.

A special check is required to issue a refund. When leaving Russia, at the customs inspection point, submit a purchase check and a fiscal receipt for verification. The customs officer will check the compliance and put a stamp on the check confirming the export of the goods from the country. After that, the foreigner receives the money.

Similarly, it is allowed to refund VAT to Russian citizens who have made purchases outside of Russia. They will receive the money immediately before departure, at the airport for bank card or cash. The basis is a check with a return stamp from the country where the purchases were made.

You can also return the VAT tax to the card after the trip by sending the documentation by mail to the address of the intermediary, which is indicated on the receipt. The third way of compensation: contact the bank, which is a partner of the intermediary company.

Tax deduction for legal entities and individual entrepreneurs

When selling, the tax payer includes obligations in the cost of goods, works, services sold. The rate is 10% or 20% (10/110 or 20/120 respectively) of the sale price. All taxpayers have the right to a tax deduction. It is equal to the amount of tax paid as part of the cost of goods, works, services purchased for business activities. For example, for the purchase of materials for production.

Individual entrepreneurs and organizations that apply special regimes, but are payers of value added tax, are not entitled to reimburse it from the budget.

Consequently, the taxpayers who in the reporting period the amount of tax payable to the budget exceeded the amount of tax deductions have the right to a tax deduction. Most often this happens during export.

Conditions and procedure for reimbursement

In what cases VAT is refunded from the budget, we have indicated above. Now let's figure out how to get a refund from the budget.

Key conditions for reimbursement:

1. An organization or individual entrepreneur applies OSNO. Let us repeat, entities under other taxation regimes, even if VAT is paid to the budget, are not entitled to claim a refund of value added tax from the budget.

2. The amount of liabilities is less than the tax deduction. Please note that VAT payable is calculated not only on the cost of products sold, but also on a number of other transactions. The full list is enshrined in the Tax Code of the Russian Federation.

Individuals have the right to return the tax only for goods purchased outside the Russian Federation, when they are imported into our country. The list of products and the amount of the VAT refund for Tax free should be clarified in advance in the country where the shopping is planned, since compensation for VAT to an individual is provided for under the laws of a foreign state.

Russia has a tax free system for foreigners. They have the right to get advice on how to return VAT on the purchase of goods in Russia individuals, right at the airport. In the same place, if there is a check, the money will be transferred to them.

One of the most difficult tasks that an accountant faces in his work is the VAT refund from the budget. This is due to the detailed study of the submitted documents by the regulatory authorities, as well as the duration of the process itself. Even minor errors in invoices can be grounds for rejection.

That part of the “input” VAT that exceeds the amount accrued for payment is subject to reimbursement. Most often it occurs in companies that are engaged in the export of goods, sell products at a reduced rate of 10%, and purchase at 18%, and also whose costs are higher than income.

VAT refund procedure

For VAT refund in 2019, it is necessary to submit to the inspection tax return within the stipulated time. Of course, when the tax authority receives a declaration indicating VAT refundable, it will conduct a desk audit, during which any documents for VAT refunds may be requested, including: invoices, primary documents, books of purchases and sales.

For export operations, supporting documents are: contracts, customs declaration, shipping documents. Within 180 days you need to collect everything Required documents and submit to the tax authorities along with the declaration, if you do not meet this deadline, you will have to charge VAT.

Based on the results of the audit, after 3 months, a decision is made to refund VAT or refuse to refund VAT. Simultaneously with the decision, the method of return is approved.

You can return the amount in different ways: by returning it to the company's current account, by offsetting against future payments for VAT and federal taxes, or by offsetting against tax debts, penalties, etc. Initially, of course, the inspection should set off the amounts as payment for the debt, but it is better to write an application for a VAT refund method. The application is submitted both in writing and in electronic form, signed with an enhanced qualification signature. It is better to submit it together with the declaration.

There are also cases when the tax authority makes a decision to reimburse not the entire amount claimed, but only a part, the verification of documents for which did not reveal violations.

You can exercise your right to a VAT refund within three years after the end of the tax period in which this right arose.

Some companies can return VAT before the end of the desk audit. Not everyone can use the right to use the declarative or accelerated VAT refund procedure, but only those organizations whose VAT, MET, excise and income tax payments for the previous 3 calendar years amount to at least 7 billion rubles. However, they must submit bank guarantee, which provides for the obligation of the bank to return the amount of refunded VAT in the event of a negative decision by the tax authorities. Also, this method can be resorted to by companies - residents of the territories of advanced socio-economic development and the free port of Vladivostok.

If suddenly you decide to change the amount to be reimbursed, then before the end of the desk audit, you can submit an updated declaration. Then the verification of the previous declaration stops and the verification of the new one begins.

When the clarification is submitted after the check, but before the decision is made by the inspectorate, then a decision is made in respect of each declaration. In this case, if the amount is indicated more than in the primary declaration, then the amount indicated in the initial declaration is taken. If the amount in the clarification is less than in the primary, then the clarified one is taken. But subject to confirmation of these amounts by verification.

VAT refund if there is a debt

When an organization has debts to the budget for taxes, penalties, etc., then on such a basis, the tax inspectorate is not entitled to refuse reimbursement. The refundable amount will be automatically credited.

After completion of a desk audit, the tax must be returned no later than 12 business days from the date the audit was completed, but on condition that the Federal Tax Service has an application for a refund before a decision is made. The total period should not exceed 3 months and 12 working days from the date of filing the declaration. If the taxpayer submitted the application later, the refund is returned within a month from the date of receipt of the application.

When the tax authorities violate the VAT refund deadlines, penalties are charged for each day of delay, the interest rate for delay is key rate Bank of Russia. The same interest rate applies if the tax inspectorate refuses to refund, but later its decision is declared invalid. The calculation of the delay includes, among other things, weekends and holidays.

Illegal VAT refund

Unscrupulous individuals often abuse government benefits, including trying to misappropriate cash from the budget. To do this, fraudsters resort to various schemes from forging documents to colluding with inspectors. This is the most corrupt tax there is. Therefore, the tax authorities carefully analyze the submitted documents for VAT refunds in order to exclude fraudulent actions.

There are different ways of illegal VAT refunds, for example, a special limited liability company is created with a nominee director and a minimum authorized capital 10,000 rubles. This society enters into a billion-dollar contract for the purchase of imported goods with a payment deferral for one year. Then the VAT is presented for reimbursement. Unscrupulous entrepreneurs prepare an appropriate package of fake contractual, shipping and accounting documents in order to make the transaction look real. Of course, this kind of questionable activity will raise many questions from the regulatory authorities.

Summarizing the existing practice of investigating criminal cases in the framework of illegal VAT refunds, we can say that most often fraudsters use a scheme with the purchase and sale of expensive products.

Schemes are also used when raw materials are bought at a price higher than their real value through specially created firms with a VAT rate of 20%, these raw materials will be used in the production of products that will be taxed at a rate of 10% when sold, for example, children's goods. As a result of the difference between the rates, a large amount of input VAT is obtained, which the state must reimburse from the budget. There are many frauds with supposedly export operations, when the company has the right to a 0 percent rate and, according to the documents, the goods are shipped abroad. In fact, the product does not go anywhere or it does not exist at all.

Now the tax authorities quite quickly identify cases when unscrupulous entrepreneurs try to recover VAT by concluding fictitious contracts for the sale of goods, the purpose of which is only a refund of VAT, and not payment under the contract and transferring ownership of goods. The company itself, the date of creation, its counterparties are fully studied. Newly created societies are under special control. It is also mandatory to check the availability of goods in the warehouse, the inspectors go to the place of storage. If the entrepreneur cannot show the goods, but shows the documents for storage, then the tax office refuses on formal grounds, since there are fraudulent signs. If the company has large turnover, but there is no VAT payable, then this will also raise many questions from the tax authorities.

Often scammers, in order not to attract attention, try to compensate small amounts. Contribute to the theft and gaps in the legislation of the Russian Federation, which are currently being eliminated in this part. Illegal VAT refund is a criminal offense, which, in the light of the budget deficit, is under the close attention of tax and law enforcement agencies, because the state loses large amounts of money in illegal refunds. Responsibility for the commission of this crime is provided for by the Criminal Code of the Russian Federation and, depending on the qualification of the crime, can face up to 10 years in prison. And this is precisely a criminal offense, and not just a tax one, as many believe. In practice, this crime is classified as fraud under article 159 of the Criminal Code and, according to part 4 of the same article, the punishment can be in the form of imprisonment for up to 10 years and a fine of up to 1 million rubles.

VAT refund for individual entrepreneurs is a rather urgent issue for small businesses. The complexity of calculating this fiscal levy and the difference in applicable tax regimes give rise to some confusion about who is entitled to such compensation, how it is calculated and made. Not every entrepreneur can return VAT. Read about who can count on successful compensation in our material.

Who is eligible for compensation?

Only payers of this fiscal fee can present for compensation. Therefore, compensation is due only to individual entrepreneurs on common system taxation. Individual entrepreneurs on the simplified tax system, UTII, ESHN or a patent do not have such an opportunity. Instead, they can make up for shortfalls in the final price of a good or service by simply increasing it.

Compensation is due only to individual entrepreneurs on the general taxation system.

A refund of the so-called "incoming" tax is possible. What does this mean?

The primary document that confirms the fact of payment for goods or services is an invoice. Companies and entrepreneurs who use OSNO allocate value added tax in this document. In the invoice for a consignment of goods worth 200,000 rubles, VAT will be 36,000 rubles (the usual VAT rate is 18%).

An entrepreneur on OSNO who bought a product will sell it at a premium, for 300 thousand rubles. VAT payable must be calculated according to the following formula: final tax (300 thousand x 18%) - 36 thousand input tax. 18 thousand rubles must be paid after the sale of the goods (Article 146 of the Tax Code of the Russian Federation). But what to do if the market situation has changed and the product is sold at a significant discount? After all, the “input” VAT was included in the payment for the batch. Or, for example, is the “final” VAT equal to zero, as in the case of exports? In this case, VAT can be returned. You can count on a VAT refund if its total payable is negative.

You can count on a VAT refund if its total payable is negative.

The compensation mechanism is as follows:

1. In the event that VAT is negative, this fact is reflected in the tax return.
2. The tax inspection conducts a cameral, as a result of which it finds out the validity of the reimbursement. The revision of documents lasts three months.
3. After completion of the inspection, the entrepreneur must submit an application for VAT refund to the inspection.
4. The refund is carried out in two ways: by offsetting against taxes, fines, arrears or penalties, or the funds are transferred to the current account.

You don't have to wait until the end of the test. In this case, together with the declaration, the individual entrepreneur submits to the tax bank guarantee and an application for the application of the declarative procedure for VAT refunds. In this case, the funds are returned to the current account within 12 days. Both mechanisms are spelled out in Art. 176 tax code RF.

Reimbursement of VAT is a rather lengthy process, and be prepared for the fact that the employees of the fiscal authorities will check accounting documents with great care. Therefore, papers must be designed ideally in terms of tax legislation. Only this approach will help you to return the overpaid VAT to the budget.

The need to return VAT from the budget often arises among enterprises, and although this operation is sometimes extremely difficult to implement, an accountant has to deal with it from time to time.

Dear readers! The article talks about typical ways to solve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and IS FREE!

What is a VAT refund from the budget?

A similar need arises if, while engaged in trading or any other business activities, the company makes payments to the budget for VAT. Contacting with suppliers of goods and services, the enterprise pays VAT on the purchased mass of goods. Realizing them, the company pays tax on the sold mass of goods to the budget.

If the amount of sales tax exceeds VAT on purchases, the company should pay extra to the budget, if, on the contrary, it is less, the question arises of how to recover VAT from the budget. Let's try to figure out what steps should be taken to achieve a tax refund, what regulatory documents regulate these actions, and determine the procedure for these actions.

Normative base

The regulatory framework for determining the procedure for the return of overpaid VAT to the budget is quite extensive, but quite briefly and clearly the reimbursement regulations are spelled out in Articles 172,173, 176 of the Tax Code of the Russian Federation.

However, in practice, the return procedure is much more difficult. But adhering to the specified algorithm, this problem can also be solved.

Illegal compensation

It should be especially noted that difficulties with VAT refunds from the budget arise, so to speak, out of inertia. Too many fraudulent tax refund schemes have been invented and successfully used, undermining the foundations of the state, quite recently. Therefore, even today the position of the tax authorities practically does not change, consisting in the search for various formal grounds for refusing to refund VAT.

It should be remembered that an unfounded application for a tax refund from the budget is considered a fraud.

This is punishable by the judicial authorities in accordance with the real terms of imprisonment adopted under this article of the Criminal Code, even if the IFTS refuses to refund the tax.

Video about illegal VAT refund

Who is eligible?

Any company can submit an application for a VAT refund from the budget. In the event that in the course of normal production and economic activities it has an excess of the amount of VAT paid and, therefore, the right to claim a tax refund from the budget.

The legislation provides for this procedure also for innovative projects and start up.

Terms

When deciding to start work on tax refunds from the budget, and declaring this to the IFTS, the head and accountant of the organization should prepare for all kinds of on-site tax audits, during which all the activities of the enterprise can be checked, and not just the specific transactions that served as the basis for the return VAT.

A prerequisite for a tax refund is the availability of all documents confirming the declared amount. There are cases when, as a result of such checks, instead of being allowed to return VAT, a company receives an impressive additional tax charge. But such cases, as a rule, can only be explained by the unprofessionalism of the accountant.

The procedure for VAT refund from the budget

Theoretically, a simple procedure for the VAT refund procedure takes place in several stages:

1. Drawing up a declaration and submitting it to the IFTS. This document will confirm the excess of the amount of deductions over the VAT accrued for the disputed period and the amount of the difference to be returned to the account.
2. Upon the fact of the submitted declaration, a tax desk audit is carried out. Its results will confirm or refute the validity of the amount indicated for return. The results of the audit are documented in an act that indicates the violations found (if any). If no violations are found and a decision is made to refund funds to the taxpayer's account, then such a decision should be made within 7 days from the end of the test.
3. Upon receipt of permission for the budgetary VAT refund, which happens infrequently at this stage, but still happens, the company receives funds to the account or repays other tax liabilities from these amounts and operates as usual.

But we will consider the refusal of the IFTS at this stage. In case of refusal, if the violations are not established in the act or they are insignificant, or can be protested, an appeal is drawn up.

If the company does not agree with the results of the audit, at the stage of signing the act, state its disagreements in the protocol to the audit report and correctly argue them.

This does not mean that disagreements will be taken into consideration, but it must be done. Usually, the head of the IFTS, focusing on the violations identified by the inspection report, refuses to refund VAT. If you disagree with such a turn of events, you should appeal to a higher tax authority, as a rule, this is the Federal Tax Service of Russia for the constituent entity of the Federation.

The absence of a result, i.e., repeated refusal, will determine the next stage - going to court to appeal the decision. Such cases are considered in the Arbitration, but for the decision to come into force, the company needs to win the courts of first instance and appeal. The Federal Tax Service has the right to cassation or appeal the decision to the supervisory authority.

If the final decision is made in favor of the taxpayer, he is entitled to receive an automatic budgetary refund under the writ of execution. And besides, require the IFTS to pay court costs - the cost of state duty and legal services.

The Company has the right to collect interest in case of a delay in the return of the VAT amount in case of violation of the deadlines, if permission for the refund is received. In this case, after 11 days from the date of completion of the audit, interest on the amount of the tax refund is accrued for late payment at the refinancing rate of the Central Bank of the Russian Federation.

Scheme and timing of the procedure

The above necessary stages of work on the return of tax to the company's account fit into the same simple scheme:

• declaration with the provision of the necessary package of documents;
• familiarization with the act of verification, its signing and drawing up a protocol of disagreements, if necessary;
• an appeal;
• FMS decision;
• arbitration dispute;
• enforcement of judgments.

The decision of the IFTS to refuse or allow a VAT refund must be made within 7 days from the end of the audit, brought to the attention of the taxpayer in 10 days term.

Required documents

It is very important at the stage of preparation for the submission of documentary evidence for VAT refunds to determine the entire package of documents necessary to confirm the legality of the company's requirements.

Practice shows that the main requirement for the execution of documents is the impeccably correct and clear filling of all fields and details, the presence of signatures and seals.

Documents required:

• invoices received and issued;
• waybills for receipt and leave;
• documents confirming the fact of payment and sale - checks, payment orders;
• book of purchases and sales;
• log of invoices received and issued.

All documents must be correctly drawn up, signed, copied, and their identity with the originals is confirmed by the seal of the organization and the signature of the official.

Problems with VAT refunds and ways to solve them

If all the documents submitted to the tax office are correctly executed, the audit report is sufficiently loyal, and permission for VAT refunds from the budget has not been received, then the solution to the problem is unequivocal - an appeal to a higher authority and subsequent appeal to the court in case of repeated refusal.

Refusal of tax authorities is not always motivated. Often, not a single violation may be recorded in the inspection report, and a denial of compensation has been received, and the actions of the Federal Tax Service have no logical justification. In this case, there is also a direct road to court.

Features of VAT refund from the budget for certain types of activities

Let us consider in what cases some adjustments have been made to the VAT refund procedure from the budget. Reimbursement of VAT during construction is not possible, this can only be done after the object is accepted for accounting.

When exporting

VAT refund when exporting goods outside of Russia has its own characteristics: when buying goods within the country, the company pays tax. Usually, VAT is paid on the difference between the VAT paid when purchasing a product and the VAT payable when selling it.

When exporting goods outside of Russia, VAT is not paid. Consequently, when exporting, there is an overpayment of VAT to the budget. In this case, the VAT refund follows the normal refund algorithm with a slight difference.

The novelty is that the company must submit a claim for a VAT refund and undergo a desk audit of all activities for the quarter in which the company makes this claim.

When importing

Reimbursement of VAT on imports is carried out by companies that are VAT payers if:

• goods imported into the country are subject to VAT;
• payment of VAT is confirmed by impeccably executed primary accounting documents and a customs declaration.

Exemption of a company from paying VAT or applying special taxation regimes does not exempt a company from paying import VAT. But she will not be able to deduct the amount of tax. In this case, goods are accepted for accounting at a cost that includes the amount of VAT.

VAT refund when buying real estate

If the buyer company is a VAT payer, then the tax paid to the seller is reimbursed from the budget in the general manner.

The necessary conditions for this are:

• acquisition of premises for carrying out activities subject to VAT;
• fact of payment for real estate;
• availability of the completed original invoice of the seller of the premises;
• the premises are recorded in the accounting registers.

If these conditions are met, the company has the right to fully deduct the VAT paid when purchasing the premises.

Accounting entries for VAT refunds