The article covers all the basic principles of organizing the VAT payment system for export/import transactions. The appendix provides examples reflecting the practical aspects of calculating and paying VAT on exports.

1. Features of calculation and payment of VAT during export

In accordance with subparagraph 1 of paragraph 1 of Article 164 Tax Code of the Russian Federation (TC RF) for the sale of goods (except for oil, including stable gas condensate of natural gas, which are exported to the territory of the member states of the Commonwealth of Independent States) exported in customs export mode, a 0 percent tax rate applies.

What has been said actually means that VAT is not paid on transactions taxed at a zero rate, as well as on transactions exempt from taxation. However, there are significant differences between these operations. For transactions taxed at a zero rate, a tax base is formed; when drawing up invoices, “0%” is indicated in the “VAT rate” column; the amounts of (input) VAT paid on goods (works, services) are subject to deduction. For transactions exempt from taxation, a tax base is not formed; amounts of (input) VAT paid on goods (work, services) are not deducted, but are charged to the cost price in the prescribed manner.

According to Article 164 The Tax Code of the Russian Federation requires the following to apply a 0 percent tax rate:

• actual export of goods outside the customs territory of the Russian Federation;
• submission to the tax authority of documents provided for Article 165 Tax Code of the Russian Federation.

So in resolution The Presidium of the Supreme Arbitration Court of the Russian Federation dated February 18, 1997 N 3620/96 concludes that the application of the right to VAT refund is often made dependent on whether the goods were actually exported and is not associated with the terms of delivery, actions and intentions of the supplier. In fact, the exporter does not have to export the products abroad himself, as the tax authorities sometimes believe; a commission agent or a foreign buyer can also export the export products when the contract is concluded on a self-export basis.

The requirements for exporters established by the Labor Code of the Russian Federation are as follows:

• payment of export customs duties and other customs payments;
• compliance with economic policy measures;
• export of goods released under the export regime outside the Russian customs territory in the same condition in which they were on the day the customs declaration was accepted, except for changes in their condition due to wear and tear or loss under normal conditions of transportation and storage;
• fulfillment of other requirements provided for by the Labor Code of the Russian Federation and other acts of Russian customs legislation.

According to Article 165 In order for the Tax Code of the Russian Federation to validly apply the zero VAT rate, it is necessary that a foreign person act as a buyer of exported goods.

2. Export to member countries of the Commonwealth of Independent States

In accordance with Article 13 of the Federal Law of August 5, 2000 N 118-F3 "On the introduction into force of part two of the Tax Code of the Russian Federation and amendments to certain legislative acts of the Russian Federation on taxes" (hereinafter - Law N 118-FZ) implementation of goods (works, services) to the CIS member states until July 1, 2001 was equal to sales on the territory of the Russian Federation. Therefore, until July 1, 2001, the application of a zero VAT rate was justified only in the case of export of goods outside the CIS member states. When importing goods produced and imported from the territories of CIS members, customs authorities also did not collect value added tax. Sales of these goods on the territory of Russia were subject to VAT in the manner and at the rates provided for goods produced on the territory of the Russian Federation. At the same time, the amounts of VAT paid to business entities of the CIS member states were subject to deduction in the manner that was in force before the entry into force of the second part of the Tax Code of the Russian Federation.

Since July 1, 2001, the procedure for collecting VAT in mutual trade with the CIS member states has undergone significant changes. Instead of the “country of origin” principle, the “country of destination” principle is now applied, that is, there is no difference between the export of goods to non-CIS countries and CIS countries. When exporting goods (work, services) to CIS countries, a zero tax rate should be applied, and when importing goods from CIS countries, when crossing the customs territory of the Russian Federation, the taxpayer is required to pay VAT at customs. The “country of destination” principle applies from January 1, 2001 only in relations with the Republic of Kazakhstan, the Kyrgyz Republic and the Republic of Armenia, and from April 1 also in relations with the Republic of Azerbaijan. Let us repeat that relations with other CIS member countries on the “destination country” principle have been applied since July 1, 2001.

The only exception regarding the calculation and payment of VAT when exporting goods (work, services) to CIS member countries applies to the Republic of Belarus. The Ministry of Taxes and Taxes of Russia, in a letter dated June 29, 2001 NВG-6-03/502@ with reference to the Federal Law of the Russian Federation dated May 22, 2001 N 55-F3 "On Ratification of the Treaty on the Customs Union and the Common Economic Space" reported that the transition to The collection of indirect taxes based on the country of destination does not apply to the Republic of Belarus. This means that the sale of goods (work, services) to the Republic of Belarus is equivalent to the sale of goods (work, services) on the territory of the Russian Federation. At the same time, when importing goods produced and imported from the territory of the Republic of Belarus, value added tax is not collected by the customs authorities of the Russian Federation. That is, the procedure for VAT settlements with business entities of the Republic of Belarus and with the tax authorities regarding such transactions has not changed since July 1, 2001.

3. Documents confirming actual exports

The right to apply a zero VAT rate and the right to refund “input” VAT must be documented by the taxpayer. Article 165 The Tax Code of the Russian Federation determines the list of documents that must be submitted by the taxpayer in each case of applying the zero VAT rate. To confirm the validity of applying a zero rate in relation to exported goods, the taxpayer must directly submit to the tax authorities the following documents:

1. A contract (copy of the contract) with a foreign person for the supply of goods outside the customs territory of the Russian Federation ( Subclause 1 Clause 1 Article 165 Tax Code of the Russian Federation).
2. A bank statement (its copy) confirming the actual receipt of proceeds from a foreign entity - the buyer of the specified goods - to the taxpayer's account in a Russian bank ( Subclause 2 Clause 1 Article 165 Tax Code of the Russian Federation).
3. Cargo customs declaration(its copy) ( Subclause 3 Clause 1 Article 165 Tax Code of the Russian Federation). There must be two marks on the cargo customs declaration:
   1. The Russian customs authority that released the goods under export regime.
   2. The Russian border customs authority, in the region of whose activity there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation.
   Confirmation of the actual export of goods from the customs territory of Russia is made on the basis of applications directly submitted or sent by mail to the customs office in the region of operation of which the checkpoint across the state border of the Russian Federation is located for the following persons (hereinafter referred to as applicants):
   1. declarants of goods exported from the customs territory of the Russian Federation in accordance with the customs export regime;
   2. Russian carriers performing work (services) for accompanying, transporting, loading and transhipment of goods placed under the customs regime for export, and other similar work (services);
   3. persons performing work (services) for processing goods placed under the customs regimes of processing goods in the customs territory and processing goods under customs control;
   4. persons performing work (services) directly related to the transportation (transportation) through the customs territory of the Russian Federation of goods placed under the customs transit regime.
   Confirmation is made upon presentation by the applicant of the following documents:
   1. a written application signed by the head of the applicant’s organization, its chief accountant and certified by the seal of the organization (if the applicant is an individual entrepreneur, the application is signed by the specified person and indicates the details of the certificate of state registration of the individual entrepreneur), with a request for confirmation of the export of goods and with the obligatory indication of:
      • the name of the customs authority where customs clearance of goods was carried out;
      • names and quantities of goods;
      • numbers cargo customs declaration or another document used in accordance with the regulatory legal acts of the State Customs Committee of Russia as a customs declaration containing information about the goods and the end date of its customs clearance;
      • name of the point of entry of goods across the state border of the Russian Federation (sea (river), air port, railway station, road crossing);
      • month and year of actual export of goods from the customs territory of the Russian Federation;
      • information about vehicles (registration number of the vehicle, name of the sea (river) vessel, tail number and flight number of the aircraft, wagon number, container number, etc.) on which the goods were delivered to the checkpoint across the state border of the Russian Federation derations, as well as on which he actually moved across the customs border of the Russian Federation;
   2. a copy of the customs declaration returned to the declarant after customs clearance of goods, or a copy thereof, signed by the head and chief accountant of the applicant and certified by the seal of the taxpayer organization (signed by the individual entrepreneur indicating the details of the certificate of state registration of the individual entrepreneur);
   3. copies of the applicant's contract for the provision of work (services), certified by the seal of the organization - taxpayer (signed by an individual entrepreneur) (for applicants implementing work (services);
   4. a copy of the transport and/or shipping document (or a copy thereof, signed by the head and chief accountant of the applicant and certified by the seal of the taxpayer organization (signed by the individual entrepreneur indicating the details of the certificate of state registration of the individual entrepreneur), on the basis of which the goods were moved across the customs border of the Russian Federation ( attached at the request of the applicant);
   5. a postal envelope with state signs of payment for postal services and the inscribed address of the applicant (in case of application by mail).
4. Copies of transport, shipping, customs and/or other documents with marks from border customs authorities confirming the export of goods outside the territory of the Russian Federation ( subparagraph 4, paragraph 1, article 165 Tax Code of the Russian Federation). Transport documents include a waybill, bill of lading or other documents for cargo confirming the fact of concluding a contract of carriage or other agreement in accordance with which the international transportation of goods is carried out. An analysis of the composition of these documents indicates that their presentation is intended to solve two problems:
   1. confirm the fact of export of goods on export terms in accordance with the terms of the current contract ( gas turbine engine, transport documents).
   2. confirm the receipt of foreign currency earnings for exported goods (bank statement).
   In the case of foreign trade goods exchange (barter) transactions, the taxpayer submits to the tax authorities documents (copies thereof) confirming the importation of goods (performance of work, provision of services) received under these transactions into the territory of the Russian Federation and their receipt.
5. Copies of transport, shipping and (or) other documents with marks from border customs authorities confirming the export of supplies outside the territory of the Russian Federation. (Subclause 4, Clause 2, Article 165 of the Tax Code of the Russian Federation).

When concluding export contracts through an intermediary, it is recommended to additionally establish his responsibilities for providing the above-mentioned package of documents.

When implementing work (services) directly related to the production and sale of goods for export, to confirm the validity of the application of the 0 percent tax rate (or taxation features) and tax deductions to the tax authorities, unless otherwise provided paragraph 5 of article 165 Tax Code of the Russian Federation, the following documents are submitted:

1. a contract (copy of a contract) of a taxpayer with a foreign or Russian person for the performance of the specified work (provision of the specified services);
2. a bank statement confirming the actual receipt of proceeds from a foreign or Russian person - the buyer of the specified works (services) to the taxpayer's account in a Russian bank.
3. customs declaration (its copy) with marks of the Russian customs authority that released the goods under the customs regime of export or transit, and the border customs authority through which the goods were exported outside the customs territory of the Russian Federation (imported into the customs territory of the Russian Federation in accordance with subparagraphs 2 and 3 paragraph 1 of Article 164 of the Tax Code of the Russian Federation).
4. copies of transport, shipping and/or other documents confirming the export of goods outside the customs territory of the Russian Federation (import of goods into the customs territory of the Russian Federation in accordance with subparagraphs 2 and 3 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation).

4. Procedure for refund of value added tax

Within three months after filing the declaration, the tax authority checks the validity of the application of the 0 percent tax rate, tax deductions and makes a decision on compensation by offsetting or returning the corresponding amounts or refusing (in whole or in part) the refund. During this period, the tax authority checks the submitted documents, as well as the correctness of the calculation of deductions, and makes a reasoned decision on tax refund by offsetting or returning the corresponding amounts, or by refusing a refund.

If the tax authority makes a decision to refuse (in whole or in part) a refund, it is obliged to provide the taxpayer with a reasoned conclusion no later than 10 days after the said decision is made. If the tax authority does not make a decision on refusal within the established period and the specified conclusion is not provided to the taxpayer, the tax authority is obliged to make a decision on compensation for the amount for which the decision on refusal was not made, and notify the taxpayer of the decision within ten days.

If the taxpayer has arrears and penalties for VAT, arrears and penalties for other taxes, as well as debts on awarded fines that are subject to credit to the same budget from which the refund is made, they are subject to offset as a matter of priority by decision of the tax authority. Tax authorities carry out this offset independently and within 10 days notify the taxpayer about it. Please note that this procedure contradicts the general procedure for crediting the paid amount of tax provided for Article 78 Tax Code of the Russian Federation. So, in accordance with paragraph 4 of article 78 Tax Code of the Russian Federation, offset is carried out on the basis of a written application from the taxpayer by decision of the tax authority.

If the arrears are less than the refunded amount, then late fees are not charged.

The methodology for filling out the declaration allows us to derive a number of rules that the Russian Ministry of Taxes requires compliance with from taxpayers:

1. Tax deductions for goods taxed at a zero rate are not made until the sale of these goods.
2. If the 181st day from the date of release of goods under the customs regime of export by regional customs authorities and the day of receipt of the last document from the set of documentation confirming export fall within the same tax period, VAT refund is made in the regime established for goods taxed at a zero rate, then There are tax deductions for such goods and do not reduce the amount of tax calculated for other transactions.
3. VAT must be paid on the amount of advances received for future exports, despite the fact that the date of sale of the exported goods has not arrived. When the date of sale of exported goods arrives, the amount of tax previously calculated from the advance payment is taken for deduction.
4. Confirmation of the right to apply a zero rate does not entail adjustments to previously submitted declarations in relation to the amount of tax previously accrued at a non-zero rate on the amount of the advance received and on the cost of goods sold. There is also no adjustment of data on tax deductions previously reflected in the declarations.

So taxpayers - exporters, who in the above situation apply a VAT deduction when posting goods (works, services) should be prepared for a dispute with the tax authorities. We believe that in a situation where they are confident that they will be able to prove the reality of export and submit all the necessary documents provided for Article 165 According to the Tax Code of the Russian Federation, such actions by the taxpayer are appropriate, since the taxpayer ultimately does not lose anything, but, on the contrary, gains very significant benefits.

Before submitting a separate tax return along with the package of documents required Article 165 The Tax Code of the Russian Federation must be checked:

• whether the organization has the right to carry out foreign economic activities, as well as (if necessary) a license and quota for the export of goods and services;
• whether all necessary documents are available;
• whether all documents related to export operations are completed correctly;
• does the information specified in the transaction passport correspond to the terms of the contract, is it filled out correctly? cargo customs declaration;
• the completeness of receipt of foreign currency earnings and the timeliness of execution of orders for the transfer of the obligatory sale of part of the proceeds to the state;
• the correctness of registration of the operation for the export of goods (works, services);
• the correctness of registration of operations for the export of goods through an intermediary;
• the correctness of determining the tax base for VAT.

Taxpayers - exporters should also pay attention to the order of the Ministry of Taxes of Russia of December 27, 2000 N BG-3-03/461, according to which territorial tax inspectorates can refund VAT only to traditional exporters or organizations whose monthly refund does not exceed 5 000,000 rub. Other taxpayers should contact the department of the Ministry of Taxes of Russia for the constituent entity of the Russian Federation.

The criteria that organizations applying for traditional exporter status must meet are given in letter Ministry of Taxes of Russia dated July 17, 2000 N FS-6-29/534@.

In accordance with point 2 According to this letter, traditional exporters include enterprises that produce their own products and purchase products directly from manufacturing enterprises that meet the following conditions:

1. enterprises producing their own products:
   • supply to foreign countries (including under commission and commission agreements) products of their own production (traditional energy resources, metal, timber, paper, as well as products produced by military-industrial and aviation-industrial enterprises);
   • have worked for at least 3 years in the foreign economic market;
   • do not have significant comments from tax and law enforcement authorities;
   • maintain the stability of the range of exported products;
   • have their own fixed assets for production purposes;
   • work with regular foreign buyers and Russian suppliers.
2. In addition, traditional experts may include enterprises that purchase products directly from manufacturers. In doing so, they must:
   • have export volumes of at least 100,000 US dollars per month;
   • work in the foreign economic market for at least 5 years;
   • not have significant comments from tax and law enforcement authorities;
   • maintain the stability of the range of products supplied for export;
   • purchase products for subsequent export sales from regular Russian suppliers;
   • supply products to regular foreign buyers;
   • do not use loans from foreign banks as payment to suppliers.

5. Possible change in the VAT refund procedure

Recently, the growth rate of amounts of VAT refunds has become simply catastrophic. This is primarily due to the emergence of such a trend as the gradual abandonment of taxpayers from the practice of tax evasion and the transition to the practice of embezzling budget funds through the use of tax mechanisms.

One of such schemes is the scheme associated with the reimbursement of VAT from the budget by taxpayers - exporters of money. The essence of the scheme is that the organization receives from the budget a refund of VAT amounts paid to suppliers, but not received by the budget. Often, such non-receipt is associated with the conscious reluctance of a number of persons to comply with the obligations of the taxpayer. For this purpose, fly-by-night companies are created, which, having sold the goods to an exporting company at the maximum price and received funds from it, happily dissolve in the vastness of our country without paying the taxes due (primarily VAT). The exporting enterprise subsequently sells the purchased goods for export and, having submitted all the necessary documents, receives a formal right to reimbursement of VAT amounts that did not actually go to the budget. At the same time, the tax authorities’ appeal to the illegality of such compensation does not find understanding in the judicial authorities, since the procedure for refunding VAT amounts is fully complied with, and the fact that the previous owner of the goods did not pay VAT amounts is not a condition preventing VAT refund.

Another scheme for using export VAT mechanisms is that the price of goods actually exported outside of Russia, as well as all associated costs (for transportation, etc.) are significantly inflated. This increases the amount of VAT paid to the supplier and claimed for reimbursement from the budget. In other words, the amount of inflated tax is presented for reimbursement, which often significantly exceeds the real amount of tax that the exporting taxpayer could reimburse.

Frequently, falsified documents are submitted to the tax authorities confirming the sale of goods (work, services) for export.

However, if there are documents confirming the fact of actual export, the tax authorities have no formal grounds for refusing a tax refund, even if all the materials indicate the fraudulent nature of the transaction. The legislation does not provide for the extension of deadlines for making decisions on VAT refunds, even if criminal cases are initiated.

In this regard, the Russian Ministry of Taxation, the Russian Ministry of Finance and the Federal Tax Service of the Russian Federation are proposing a number of measures aimed at radically changing the current situation. One option is to increase the period for checking documents confirming the legality of applying the 0 percent rate and VAT refund from three to six months.

Other options involve making changes to chapter 21 Tax Code of the Russian Federation. For example, it is proposed to add article 176 The Tax Code of the Russian Federation with paragraph 5 reads as follows:

"Reimbursement (offset, refund) of tax amounts paid by the taxpayer when purchasing goods (work, services) used for the production and sale of goods (work, services) provided for subparagraphs 1 - 5 of paragraph 1 of Article 164 of this Code, is carried out after taxpayers submit documents confirming the payment of tax amounts to the budget by suppliers."

Accordingly, it is proposed to supplement and paragraph 1 of article 165 The Tax Code of the Russian Federation (establishing a list of documents required for VAT refund) with subparagraph 5 as follows:

"5) certificates from the tax authorities at the place of registration of persons whose products (work, services) are used in the production or sale of exported goods, about the payment by these persons of the amount of tax received at the expense of the taxpayer to the budget. The tax authorities at the place of registration of these persons are obliged to within month from the date of receipt of the relevant application from the exporter, issue him a certificate of the amount of tax paid by these persons.”

If these standards are introduced into tax code Russian Federation (by the way, violating a number of other norms, for example on tax secrecy), exporters will have new problems.

6. Problems with VAT refunds to exporters in Russia

As is known, the Russian Federation has adopted a zero value added tax rate for enterprises exporting their products: in accordance with Article 164 According to the Tax Code of the Russian Federation, no value added tax is levied on the export of goods, works and services produced in Russia. More precisely, it is charged, but the state undertakes to reimburse exporters for previously paid VAT amounts within a certain period of time. However, erroneous administration, incorrect forecasting of the volume of VAT refunds to exporters, lack of effective control on the part of the Ministry of Taxes and Duties and the Ministry of Finance of the Russian Federation over the compliance of the amounts of VAT paid with the amounts declared for refund under this type of tax - all these circumstances have given rise to a serious problem of VAT refund to exporters. The state's debt to suppliers for the return of export VAT is growing, and it has become a heavy burden on the federal budget.

Exporters have a legal right to receive these amounts, but due to the complexities of the administrative procedure, it is very difficult to achieve compensation, and litigation with tax inspectors drags on for years. This leads to actual budget lending by exporters and an increase in their debt to credit institutions, which they are forced to turn to to replenish their own working capital. At the same time, the state, in turn, suffers losses from numerous tax frauds. The mentioned imperfection of the system for monitoring the movement of VAT payments leads to the fact that tax amounts that no one has ever paid are often reimbursed from the budget using forged documents. Every year the state loses more and more on such operations, while simultaneously increasing its debt to exporters.

Various ways to solve this problem are proposed. For example, attempts are being made to justify a significant reduction in VAT, which will allow the government to reduce the existing amount of debt (obviously, this implies the return of debts based on a new, lower rate). This measure should be supported by a more stringent control system to prevent abuses when returning export VAT.

The emerging slowdown in the pace of tax reform, expressed in the suspension of tax cuts, requires the government not only to tighten tax administration, but also to have a flexible legislative and operational policy in relation to the largest exporters - suppliers to the budget. It is necessary to create not only administrative, but also market mechanisms of control over the payment and refund of VAT or immediately abolish it, replacing it with another turnover tax *(1) .

It seems that the VAT can really be revised only in two cases: if the economy experiences a noticeable rise (which is hard to believe) or, conversely, a sharp decline (which is hard to believe).

It would seem that there should not be any special problems with VAT refunds to exporters. After all, the costs of reimbursement of these funds are necessarily included in the budget, and it is assumed that this money in the form of VAT will be collected at all stages of the production of goods, works and services. But, unfortunately, the chains of production of exported goods in reality do not always correspond to the same continuous chains of timely payment of the relevant tax payments, and this primarily concerns VAT. Often citizens avoid paying taxes altogether using various schemes.

There are even more complex situations - when a product passes through a significant number of manufacturers before being exported. It is not yet possible to track all such routes of the tax inspectorate. This means that funds from VAT revenues included in the budget never actually arrive there in full, and applications for their reimbursement are submitted.

It is also difficult to account for the receipt of such funds. There are no exact data here, but it is safe to assume that the difference between the amounts actually paid and the amounts required for reimbursement is more than 50%. Since the budget of our country is formed on the principle of a common unified cash register, it is no longer possible to isolate the funds actually received at this stage. Therefore, the Ministry of Finance must take the budgeted funds from the total amount of revenue and pay them to exporters. In addition, the Ministry of Finance does not have a tool to distinguish an imaginary exporter from a real one, and among real exporters, those who transferred VAT to the budget from those who did not pay it for one reason or another.

The situation is further aggravated by the fact that in recent years the budget has accumulated a debt to exporters, the amount of which is not openly disclosed. According to some estimates, it amounts to 200-250 billion rubles. Government bodies, experiencing a shortage of money, are trying by any means to avoid payment or reduce its size. Despite the fact that the law obliges the budget to return the VAT paid to the exporter, in reality this procedure drags on for months and years. Very often, exporters have to go to court with the state for a long time to get back the money they are owed. Many entrepreneurs, at the same time as submitting a claim to the Ministry of Taxes and Duties, immediately submit an application to the court.

In addition, the return of VAT to the exporter by a specific tax office is linked to the so-called financial plan - tax collection plan, i.e. if the tax office cannot collect enough other taxes, then it has neither the means nor the right to refund VAT *(2) .

If we add up the amount of the state’s debt for VAT refunds for the previous period and the financial obligations that the budget should have next year, it turns out that the Ministry of Finance of the Russian Federation will have to pay approximately 450 billion rubles to exporters. This is unlikely to be realistically feasible. Moreover, there is a tendency towards an increase in the state's debt for VAT refunds to exporters. This situation reduces Russia's export prospects and economic potential. Over the past two years, the Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the State Duma of the Russian Federation have constantly discussed issues of how, on the one hand, to block the path to “pseudo-export”, and on the other hand, to facilitate the timely payment of taxes at all stages of production of goods and to take into account on time in the budget the necessary amounts for VAT refunds to exporters.

Application

Examples on the topic discussed

Example 1

OJSC "Manufacturer" entered into an agreement with LLC "Customer" for the manufacture of products for further delivery to Germany. Since the agreement was concluded between Russian legal entities, despite the fact that the products were actually exported, Manufacturer OJSC does not have the right to apply a zero VAT rate.

Example 2

The Russian organization exported products worth $1,000,000. Since the quality of the delivered products did not meet the terms of the contract, the parties agreed to reduce the cost of the products by $300,000. As documents confirming the non-crediting of 300,000 US dollars to the account of the Russian organization, the latter submitted to the tax authorities an agreement to reduce the contract price, confirmed in writing by the Ministry of Foreign Economic Relations of the Russian Federation.

Example 3

In January 2002, Svet LLC received an exemption from fulfilling its duties as a taxpayer under Article 145 of the Tax Code of the Russian Federation. In March 2002, Svet LLC applied to the tax authority with a request to reimburse the VAT paid to suppliers of goods sold for export. Moreover, all documents confirming the right to VAT refund were submitted in a timely manner. However, the tax authority refused to refund the VAT, pointing to the fact that Svet LLC had previously received an exemption from fulfilling its duties as a taxpayer in accordance with Article 145 of the Tax Code of the Russian Federation.

In relation to exported goods (works, services), a special procedure has been established for establishing the date of their sale. Depending on this date, taxpayers have an obligation to calculate and pay VAT.

In accordance with paragraph 9 of article 167 Tax Code of the Russian Federation, when selling goods (work, services) for export, the date of sale of goods (work, services) is the last day of the month in which a complete package of documents confirming actual exports is collected.

If the full package of documents provided for Article 165 The Tax Code of the Russian Federation is not collected on the 181st day counting from the date of placing goods under the customs regimes of export, transit, the moment of determining the tax base for these goods (works, services) is recognized as the day of shipment (transfer) of goods (works, services).

Before one of the specified dates, the taxpayer-exporter does not take into account for tax purposes the transactions he has performed for the sale of goods (works, services), regardless of the accounting policy established by him.

Example 4

Svet LLC entered into an export contract with a foreign company for the supply of its own products. Svet LLC pays VAT monthly. The customs declaration for the export of cargo was issued on January 15, 2002. Export proceeds were transferred to the bank account of Svet LLC on February 20, 2002. Before the deadline for paying VAT for February (March 20, 2002), Svet LLC was unable to submit to the tax authorities copies of transport documents with marks from border customs authorities confirming the export of goods outside the territory of Russia. For the purpose of calculating VAT, these goods will not be recognized as sold in February 2002, since none of the conditions provided for paragraph 9 of article 167 Tax Code of the Russian Federation.

Example 5

Exporter LLC received the right to a VAT refund in the amount of 100,000 rubles from the budget. The organization filed a declaration on the basis of which the tax should be returned on February 15, 2002.

However, on February 22, 2002, Exporter LLC incurred an income tax arrears in the amount of 25,000 rubles. In March 2002, the tax authority decided to offset the specified arrears against the amount of VAT to be refunded.

Despite the presence of arrears in income tax, penalties for late payment of income tax are not paid.

Tax authorities carry out offsets on their own, and the amounts of taxes that are paid when exporting or importing goods are agreed upon with the customs authorities. Within 10 days after the offset, the tax authorities notify the taxpayer about this.

Example 6

Exporter LLC has the right to a VAT refund in the amount of RUB 100,000. Declaration

The calculation of VAT for export transactions is associated with a number of features. Sales for export allow the taxpayer to take advantage of a preferential rate on this tax, but for this it is necessary to fulfill a number of conditions. Let's look at how VAT is calculated for exports, taking into account all legal requirements.

Application of preferential rates when selling for export

VAT on exports of goods in 2018 is calculated at a preferential rate of 0%. But in order to obtain the right to use it, the taxpayer needs to generate a set of documents and submit it to the tax authorities within the established time frame.

The list of required documents is given in paragraph 1 of Art. 165 of the Tax Code of the Russian Federation and includes:

1. Contract with a foreign counterparty.
2. Declaration with a mark from the customs authority.
3. Documents confirming the shipment of goods with marks from customs authorities (bills of lading, goods and transport, sea or air waybills, etc.).
4. Documents confirming payment (when sending goods by mail).

Documents must be provided within 180 days from the date the goods are placed under the customs export regime.

If the taxpayer does not have time to do this, then the sale is taxed on a general basis, i.e. a rate of 10% or 18% is applied depending on the category of goods.

VAT refund when exporting from Russia

VAT calculation consists of two “halves” – accrual and deduction. We discussed the conditions under which the accrual benefit applies above. As for the deduction, its application depends on whether the exported product belongs to the category of raw materials.

After changes made to the Tax Code of the Russian Federation in 2016, the deduction for export sales of non-commodity goods is applied on a general basis.

Those. it can be used in the period when the exporter purchased goods (services) related to the export supply and received an invoice, regardless of the availability of documents confirming the export listed above.

As for raw materials, a special procedure for applying the deduction has been retained for them, which will be discussed in the next section.

Features of applying the deduction for raw material exports

First of all, it is necessary to understand which goods are classified as raw materials for VAT deduction purposes. Their list is given in paragraph 10 of Art. 165 Tax Code of the Russian Federation:

1. Mineral raw materials and products (oil and its derivatives, ores, coal, natural gas, fertilizers).
2. Products of the chemical industry and related industries.
3. Wood and wooden products.
4. Precious and semi-precious stones and metals, as well as products made from them.

The list of goods indicating the specific nomenclature and HS codes must be approved by the Government of the Russian Federation, but at the moment this has not yet been done. Therefore, the Ministry of Finance, before the appearance of the approved list, recommends comparing the names of the product groups specified in paragraph 10 of Art. 165 of the Tax Code of the Russian Federation with the corresponding groups from the Commodity Nomenclature of Foreign Economic Activity (letter of the Ministry of Finance of the Russian Federation dated February 28, 2018 N 03-07-08/12477).

When exporting goods belonging to these groups, the taxpayer must keep separate records of “input” VAT.

The tax in the part related to the export of raw materials can be deducted only after the tax base for the export shipment has been formed, i.e. upon the occurrence of one of the following events:

1. The taxpayer provided all the necessary documents and confirmed the right to apply the zero rate.
2. The taxpayer did not manage to collect documents within the prescribed period (180 days) and was charged VAT at a rate of 10% or 18%.

Example

Alpha LLC sold equipment worth RUB 100 million for export. excluding VAT and timber in the amount of 200 million rubles. without VAT. All documents confirming export were collected within the established time frame. Taxable expenses totaled RUB 220 million. excluding VAT, including those related to the sale of wood – 150 million rubles. without VAT.

Deduction for costs associated with the sale of equipment (applied in the tax period in which the costs were incurred and invoices received):

B1 = (220 million rubles – 150 million rubles) x 18% = 12.6 million rubles.

Deduction for costs associated with the sale of wood (applied in the tax period in which the package of supporting documents was collected):

B2 = 150 million rubles. x 18% = 27.0 million rubles.

Total amount of deduction for export operations of Alpha LLC:

B = 12.6 million rubles. + 27.0 million rub. = 39.6 million rubles.

Conclusion

VAT refund for export depends on the category of goods sold. If it relates to raw materials, then the deduction depends on confirmation of export. For other product groups, the deduction is made in the same way as sales on the domestic market, based on invoices received from suppliers.

The company's entry into the international market indicates that the company is successfully developing and strengthening its position. But when selling goods for export, taxes are calculated in a special manner. This nuance must be studied in detail in order to avoid unpleasant consequences in the form of charges, additional taxes, penalties, and fines from the tax authorities.

The first and most “interesting” issue is the distribution of VAT on exports. You can understand accountants whose pulse begins to beat faster when reading the title of this article, and thoughts begin to jump chaotically in their heads one after another: “How to draw up an accounting policy for VAT purposes when exporting?”, “How to take into account “input” VAT from suppliers when exporting?”, “How to organize separate accounting of goods for VAT in the 1C program?” and many others.

So, dear accountants, you can breathe a little, in this article we will definitely consider all the most terrible issues. Moreover, we will find out whether all companies selling for export must maintain separate accounting of goods for VAT, and also consider an example of separate accounting for VAT.

1. Separate tax accounting for VAT – what does the Tax Code mean?

2. When is it necessary to distribute VAT on exports?

3. Accounting for VAT when exporting to 1C: Accounting 8 edition 3: option one

4. Option two: calculating VAT on exports using formulas

5. How the purchase book is filled out when separately accounting for VAT during export

6. An example of separate accounting for VAT when exporting goods

1. Separate tax accounting for VAT – what does the Tax Code mean?

Let's see what the legislation tells us.

Organizations are required to keep separate VAT records on purchased goods used to carry out both taxable and non-taxable (tax-exempt) transactions (clause 4 of Article 170 of the Tax Code of the Russian Federation).

In general, that's all. The combination of OSNO and UTII applies precisely to the situation of combining taxable and non-taxable transactions.

The legislation does not contain provisions obliging taxpayers to maintain separate tax records of “input” VAT when carrying out transactions subject to VAT at different rates (0% and 18% or 0% and 10%). But the separate procedure for deducting “input” VAT on transactions taxed at a zero rate in practice leads to the need for separate accounting.

Since the method of distribution of VAT during export is not regulated by any regulatory act, the company is obliged to consolidate the method of maintaining separate VAT accounting in its accounting policy. Otherwise, the tax authorities may invalidate your account. And, therefore, they may well recalculate all VAT amounts.

2. When is it necessary to distribute VAT on exports?

Why do we need separate accounting of “input” VAT when exporting? Its task is to calculate the “input” VAT that is incurred on export transactions. It can be accepted for deduction only after confirmation of the 0% rate. And we can safely take the rest as a deduction in the current tax period.

Let us note that the famous rule of 5% of the total value of total costs, when we are given the right not to keep separate records, does not apply when shipping goods for export.

Therefore, the distribution of VAT when exporting goods remains one of the unpleasant responsibilities of the organization. But fortunately, thanks to changes in 2016, this does not apply to all companies.

From July 1, 2016, separate accounting of “input” VAT on exports applies only to exporters of raw materials. Commodities include:

1. mineral products;
2. chemical industry products;
3. wood and wood products;
4. charcoal;
5. pearls, precious and semi-precious stones;
6. precious metals, base metals and products made from them;

Companies selling for export non-commodity goods, separate accounting of goods for VAT is not carried out. Non-commodity goods include all other goods except those listed above. So, colleagues who sell non-commodity goods for export, you can breathe out. From 07/01/2016 you are exempt from maintaining separate accounting of goods for VAT, but only for goods purchased for sale for export after 07/01/2016.

That is, if you bought a non-commodity product from a supplier on April 10, 2016, and sold it to a foreign buyer for export on March 31, 2017, then you keep separate accounting for this product as usual. You will need to restore the “input” VAT on this product and only after confirming the 0 VAT rate can you deduct it.

Table. Separate accounting of “input” VAT on exports from July 1, 2016.

Despite the fact that exporters of non-commodity goods have been conducting separate accounting of goods according to “input” VAT since July 1, 2016. no need, you must, as usual, confirm the 0% VAT rate within 180 days.

3. Accounting for VAT when exporting to 1C: Accounting 8 edition 3: option one

For exporters of goods, a new version of the accounting methodology and accounting policy for VAT during export has been implemented in the 1C: Accounting 8 edition 3 program. To do this, you just need to configure it correctly.

When exporting non-commodity goods received at your warehouse from the supplier after 07/01/2016, input VAT can be taken into account until the zero VAT rate is confirmed. In the 1C: Accounting 8 edition 3 program, it is necessary to indicate that this is a non-commodity product in the nomenclature. When creating a product item, when you indicate the HS code, in the column "Commodity" DO NOT check the box. Accordingly, if there is a checkmark there, then the program considers it to be a raw material.

Now let's see what options to keep track of VAT when exporting to 1C: Accounting 8 edition 3 the developer offers us. If you export raw materials, then to correctly set up the accounting policy in the accounting policy settings, check the box “Separate accounting of incoming VAT is maintained”. Set the item there.

Then in the "Main" menu - "Accounting parameters" in the VAT tab you need to check the box "According to accounting methods".

Thus, already at the moment of entering primary documents, it becomes possible to choose where to assign VAT for each receipt of goods.

If an organization chooses this method for distributing VAT when exporting raw materials, SALT in account 19 will be a tax register for separate VAT accounting, where VAT amounts with different accounting methods will be clearly displayed.

Thus, we will not have to resort to working with the VAT Distribution document, since the distribution of VAT during export will occur during the work process when entering primary documents into the 1C: Accounting 8 edition 3 program.

But this method of distributing VAT on exports has its own technical nuances, since it is convenient only when we know for sure that the sale of this particular product will be exported. And it is not convenient in the case when we did not expect that this particular product would be sold for export.

Therefore, let's look at the “classic” method of distributing VAT on exports by calculation.

4. Option two: calculating VAT on exports using formulas

This VAT distribution method is also implemented in the 1C: Accounting 8 edition 3 program using the VAT Distribution document. At the same time, in the menu “ Main” – “Accounting parameters” in the VAT tab you need to uncheck the box "According to accounting methods", as well as in the accounting policy settings in the 1C program: Accounting 8 edition 3 for separate accounting of VAT on exported goods remove jackdaw “Separate accounting of VAT on account 19”. Your screenshots show where these settings are located.

So, let's calculate VAT for export using this method:

1. On the last day of the quarter, we determine the share of revenue of taxable goods in the amount of revenue all products according to the formula:

Doble = Wobble / V * 100%,

Voble — revenue from sales subject to VAT (excluding VAT) for the quarter;

B - total sales revenue (excluding VAT), for the quarter;

2. We calculate the amount of VAT that we can deduct according to the formula:

VATprin = VATtot* Add

VATprin – the amount of input VAT that can be deducted for a quarter;

Dobl - the share of revenue from transactions subject to VAT in the total revenue for the quarter;

3. We determine VAT, which we will assign to sales at a rate of 0%:

VATneprin = VATtotal - VATprin

VATneprin - the amount of input VAT that is not deductible for the quarter;

VAT total – the total amount of input VAT for the quarter;

VATprin – the amount of input VAT that can be deducted for a quarter.

5. How the purchase book is filled out when separately accounting for VAT during export

Once the export VAT allocation has been made, we can begin to generate purchase ledger entries for the corresponding quarter.

In the quarter when the shipment for export took place, the purchase book with separate VAT accounting includes that part of the input VAT that can be deducted; in our formula, this value is designated “VATprin”.

At the time of determining the tax base, that is, in the quarter when we collected all the documents to confirm the 0 VAT rate on exports, before we begin generating purchase book entries for the quarter, we generate the document “Confirmation of the 0 rate.”

We fill it out, this document should include documents for export sales. Next, we create purchase ledger entries. What you need to pay attention to here is that in order for us to process deductions that relate specifically to exports, we need to fill out the document “Creating purchase ledger entries (0%).” As a result, the purchase book will be formed correctly when accounting for VAT separately.

This document includes exactly that part of the input VAT that we determined by the formula as not accepted for deduction; in our formula this value is designated “VAT neprin”.

Learn more about the structure and rules for filling out a purchase book in various situations.

6. An example of separate accounting for VAT when exporting goods

In the first quarter, Export LLC ships goods totaling 1,180,000 rubles. (including VAT - 180,000 rubles), including for export in the amount of 350,000 rubles. (at VAT rate – 0%). The total amount of input VAT on goods (work, services) used for the production of shipped products amounted to 100,000 rubles. The organization collected the necessary documents to confirm real exports and submitted them to the tax office in the 2nd quarter.

Export LLC distributes the amount of input VAT in proportion to the cost of products shipped for export and products shipped to the domestic market. This method is enshrined in the accounting policy of the organization. Those. Our example of separate VAT accounting for exports will use the calculation method.

We begin the distribution of VAT on exports by calculating the share of proceeds from the sale (excluding VAT) of export goods in the total revenue (excluding VAT) for the first quarter:

RUB 350,000: (RUB 1,180,000 – RUB 180,000) = 0.35.

The amount of input VAT that is deductible on transactions in the domestic market is:

100,000 rub. – 35,000 rub. = 65,000 rub.

The wiring will be:

Debit 68.02 – Credit 19.04– in the amount of RUB 65,000.00. — input VAT, which is deducted in the declaration for the first quarter.

The amount of input VAT that is deductible on export transactions is equal to:

100,000 rub. × 0.35 = 35,000 rub.

The wiring will be:

Debit 19.07 - Credit 19.04– in the amount of RUB 35,000.00. — input VAT attributable to activities at a rate of 0%.

The organization can present it for deduction in the period in which the fact of export was confirmed, that is, in the declaration for the 2nd quarter.

Let's make the wiring:

Debit 68.02 - Credit 19.07— VAT has been submitted for deduction on confirmed exports.

Any settlements with foreign currency lead to exchange rate differences.

What problematic issues did you encounter regarding the calculation of VAT when exporting goods? Ask them in the comments and together we will find the answer!

Separate accounting and distribution of VAT when exporting goods

Export VAT is considered to be a tax that arises when goods are sold outside the Russian Federation. When exporting goods, the taxpayer applies a 0% rate, which effectively exempts him from paying tax on such transactions. But if it was not possible to justify the specified rate within the period allotted by the norms of the Tax Code of the Russian Federation, VAT will have to be paid to the budget.

The procedure for accounting for paid VAT on unconfirmed export transactions is reflected in the article “The Ministry of Finance explained when to reduce profits on VAT paid on unconfirmed exports » .

Since 2018, the application of a 0% rate for exports is optional. You can refuse to use it. About this - in the material “Zero” VAT rate has become optional.”

When making “external” shipments, it is necessary to take into account the provisions of Art. 170 of the Tax Code of the Russian Federation on maintaining separate records of taxable and non-taxable transactions.

In order to understand how this type of accounting is carried out, we advise you to familiarize yourself with the topic “How is separate accounting of VAT carried out on exports? » .

• to the countries of the EAEU;
• other foreign countries.

Features of confirming the 0% VAT rate when exporting to the EAEU countries

A distinctive feature of sales to the EAEU countries is the presence of a simplified export procedure, which is due to the agreement between the countries on mutual cooperation.

Therefore, the general list of documents justifying the 0% rate is small and consists of:

• from the contract;
• shipping and transport documents;
• import application or list of applications.

Clause 4 of Appendix 18 to the Treaty on the EAEU stipulates that one of the documents to confirm the zero rate is a bank statement. Why the bank statement is not in the above list, read the material “A bank statement is not required to confirm export to the EAEU” .

What documents can be used to confirm the zero rate if the buyer exports goods to the EAEU states independently, read the publication “Export to the EAEU states: how to confirm the zero VAT rate when goods are self-exported by the buyer” .

We also advise you to pay attention to the requirements for confirmation of the rate when exporting to other countries through the territories of the EAEU countries. You will learn about them from the article “How to confirm a 0% rate if goods are exported without border customs control » .

Like any shipment, exports require an invoice to be issued within 5 days from the date of sale. It is important to pay attention to the registration procedure in case of selling goods through a branch. Read about it in our material .

You will find out whether such an invoice should be submitted to the Federal Tax Service to justify the 0% rate. .

Are the rules for confirming the zero VAT rate when exporting to the EAEU countries and CIS countries the same, read the publication « How to confirm the 0% VAT rate when exporting to CIS countries? .

Confirmation of 0% VAT rate when exporting to other countries

The main documents in this case are:

• customs declaration.
• Contract.
• shipping documents.

The customs declaration can be temporary or complete. Which one is suitable for export confirmation, read in this publication .

The customs declaration can be issued electronically. Is it possible to use a paper copy of it to confirm export? .

From the 4th quarter of 2015, some documents from the list can be replaced by registers, the formats of which can be found in the publication “Forms and formats of registers have been approved to confirm the VAT rate of 0%” . For registers of documents confirming the 0% rate, there are also control ratios. For more information about them, see the materials:

• “Control ratios for checking Registers have appeared to confirm the 0% rate” ;
• “New control ratios for VAT” ;

What rules for confirming the zero rate apply when exporting to the Ukrainian-controlled Donetsk People's Republic, read the material “How to confirm the export of goods to the territory of the DPR” .

Are there any features of confirming the zero rate if the ownership of the exported goods passes to a foreign buyer in Russia, read in the publication “The moment of transfer of ownership is not important for the zero VAT rate” .

When the zero VAT rate for export becomes non-zero

At the same time, the VAT tax base will be increased by the cost of goods for unconfirmed exports. Its method of determination is discussed in the article « Tax base for export - market value of goods under the contract » .

VAT refund when exporting goods

After submitting to the Federal Tax Service all necessary documents justifying shipment outside the Russian Federation, a desk audit begins, the purpose of which is to determine the validity of applying the export rate. The procedure for accounting and refunding export VAT can be found in the following articles:

• “What is the procedure for returning (reimbursing) VAT when exporting to Kazakhstan?” ;
• “What is the procedure for accounting and refunding VAT when exporting?” ;
• “What is the procedure for refunding VAT at a rate of 0% (receiving confirmation)?” .

It should be noted that, in accordance with the Tax Code of the Russian Federation, after 180 days from the date of a foreign trade transaction, in the event of non-confirmation of export, companies or individual entrepreneurs charge tax, however, this does not deprive them of the opportunity to use the 0% rate later.

However, tax legislation, while limiting the period of confirmation of export, does not indicate the moment from which the specified period should be calculated. This issue is discussed in more detail in the articles:

• « From what date does the calculation of the three-year period for VAT refund on export goods begin? ?» ;
• « We are calculating the deadline for refunding VAT paid on unconfirmed exports: version of the Ministry of Finance » .

The step-by-step procedure considered is outlined in the article « How to correctly refund VAT when exporting goods (instructions) » .

Deduction for export transactions

Exporter in accordance with Art. 172 of the Tax Code of the Russian Federation can take advantage of the deduction. At the same time, for export transactions, the deduction is applied to the amounts of input VAT, i.e., the tax paid upon the acquisition of goods (work, services) subsequently sent for export. From July 1, 2016, the deduction of input VAT for exporters of primary and non-commodity goods is carried out according to different rules.

What goods are classified as raw materials, you will learn from the material “Which goods are raw materials for deducting VAT from the exporter” .

Read about the use of deductions by exporters of non-commodity goods in the material “Non-resource exporters apply deductions according to the general rules” .

Exporters of primary goods must restore input VAT on purchased goods (works, services) that are used for export operations. When you need to do this, read the material “VAT on goods used for the export of raw materials is being restored” .

In what cases it is not necessary to distribute input VAT among indirect costs, read the article « Is it necessary to distribute “input” VAT on indirect costs between domestic and export sales?” .

Return of defects during export

The shipment and return of defective goods occurs not only in the domestic market, but also when sold for export. If a defective product is returned by a foreign supplier, the exporter faces questions: can such a return be regarded as an import and is it necessary to pay VAT in this case? You will find answers to them in the materials: ;

“UPD can be used for export - as a replacement for an invoice” .

1. When selling goods provided for in subparagraph 1 and (or) subparagraph 8 of paragraph 1 of Article 164 of this Code, to confirm the validity of applying the 0 percent tax rate (or taxation features) and tax deductions to the tax authorities, unless otherwise provided for in paragraphs 2 and 3 of this article, the following documents are submitted:

1) a contract (copy of a contract) of a taxpayer with a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation. If contracts contain information constituting a state secret, instead of copies of the full text of the contract, an extract from it is submitted containing information necessary for tax control (in particular, information on delivery conditions, terms, price, type of product);

2) a bank statement (copy of the statement) confirming the actual receipt of proceeds from a foreign entity - the buyer of the specified goods (supplies) to the taxpayer's account in a Russian bank.

If the contract provides for payment in cash, the taxpayer submits to the tax authorities a bank statement (a copy of the statement) confirming that the taxpayer has deposited the amounts received into his account in a Russian bank, as well as copies of cash receipt orders confirming the actual receipt of proceeds from a foreign entity - buyer of the specified goods (supplies).

In the case of foreign trade goods exchange (barter) transactions, the taxpayer submits to the tax authorities documents confirming the importation of goods (performance of work, provision of services) received under these transactions into the territory of the Russian Federation and their receipt;

3) a cargo customs declaration (its copy) with marks from the Russian customs authority that released the goods under export regime, and the Russian customs authority in the region of whose activity there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation (hereinafter referred to as the border checkpoint) customs Department).

When exporting goods under the customs regime of export by pipeline transport or via power lines, a complete cargo customs declaration (its copy) is submitted with the marks of the Russian customs authority that carried out the customs clearance of the specified export of goods.

When exporting goods under the customs export regime across the border of the Russian Federation with a member state of the Customs Union, where customs control has been abolished, a cargo customs declaration (its copy) is submitted with marks from the customs authority of the Russian Federation that carried out the customs clearance of the specified export of goods.

In cases and in the manner determined by the Ministry of Finance of the Russian Federation in agreement with the federal executive body authorized in the field of economic development and trade, when exporting certain types of goods, exporters are allowed to submit a cargo customs declaration (its copy) with marks from the customs authority that carried out the customs clearance of the exported goods. goods, and a special register of actually exported goods with marks from the border customs authority of the Russian Federation.

When exporting supplies from the territory of the Russian Federation in accordance with the customs regime for the movement of supplies, a customs declaration for supplies (its copy) is provided with marks from the customs authority in the region of whose activity the port (airport) open for international traffic is located, on the export of supplies from the customs territory of the Russian Federation Federations;

4) copies of transport, shipping and (or) other documents with marks from border customs authorities confirming the export of goods outside the territory of the Russian Federation. The taxpayer may submit any of the listed documents, taking into account the following features.

When exporting goods under the customs export regime by ships through seaports, to confirm the export of goods outside the customs territory of the Russian Federation, the taxpayer submits the following documents to the tax authorities:

a copy of the order for the shipment of exported goods indicating the port of unloading with the mark “Loading permitted” from the border customs of the Russian Federation;

a copy of the bill of lading for the transportation of the exported goods, in which in the column “Port of unloading” a place located outside the customs territory of the Russian Federation is indicated.

When exporting goods under the customs export regime across the border of the Russian Federation with a member state of the Customs Union, where customs control has been abolished, copies of transport and shipping documents with marks from the customs authority of the Russian Federation that carried out the customs clearance of the specified export of goods are submitted.

When exporting goods under the export regime by air, to confirm the export of goods outside the customs territory of the Russian Federation, the taxpayer submits to the tax authorities a copy of the international air cargo waybill indicating the unloading airport located outside the customs territory of the Russian Federation.

Copies of transport, shipping and (or) other documents confirming the export of goods outside the customs territory of the Russian Federation may not be provided in the case of export of goods under the customs export regime by pipeline transport or via power lines.

When exporting supplies from the territory of the Russian Federation in accordance with the customs regime for the movement of supplies, copies of transport, shipping or other documents confirming the export of supplies from the customs territory of the Russian Federation by aircraft, sea vessels, and mixed (river-sea) navigation vessels are provided.

2. When selling goods provided for in subparagraph 1 or 8 of paragraph 1 of Article 164 of this Code, through a commission agent, attorney or agent under a commission agreement, agency agreement or agency agreement to confirm the validity of the application of the 0 percent tax rate (or taxation features) and tax deductions in The following documents are submitted to the tax authorities:

1) commission agreement, agency agreement or (copies of agreements) of the taxpayer with the commission agent, attorney or agent;

2) a contract (copy of the contract) of a person supplying goods for export or supplying supplies on behalf of a taxpayer (in accordance with a commission agreement, agency agreement or agency agreement) with a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation;

3) a bank statement (its copy) confirming the actual receipt of proceeds from a foreign person - buyer of goods (supplies) to the account of the taxpayer or commission agent (attorney, agent) in a Russian bank.

If the contract provides for cash settlement, a bank statement (a copy thereof) confirming the deposit of the amounts received by the taxpayer or commission agent (attorney, agent) into his account in a Russian bank, as well as copies of cash receipt orders confirming the actual receipt of proceeds from a foreign entity - buyer of goods (supplies).

If foreign exchange earnings from the sale of goods (works, services) on the territory of the Russian Federation are not credited in accordance with the procedure provided for by the legislation of the Russian Federation on currency regulation and currency control, the taxpayer submits to the tax authorities documents (copies thereof) confirming the right to non-crediting of foreign currency earnings on the territory of the Russian Federation.

In the case of foreign trade goods exchange (barter) transactions, the taxpayer submits to the tax authorities documents (copies thereof) confirming the importation of goods (performance of work, provision of services) received under these transactions into the territory of the Russian Federation and their receipt;

4) documents provided for in subparagraphs 3 and 4 of paragraph 1 of this article.”

In addition, in accordance with paragraph 1 of Article 31 of the Tax Code of the Russian Federation, tax authorities may require the taxpayer to provide a complete set of documents confirming the actual costs attributable to the cost of exported products, for which the organization claims VAT for reimbursement from the budget.

The package of supporting documents must be submitted within 180 days, counting from the date of placing the goods under the customs export regime. Let us remind you that such a date is considered to be the day when customs put the “Release permitted” mark on the customs declaration.

This follows from paragraph 9 of Article 165 of the Tax Code of the Russian Federation:

"9. The documents (their copies) specified in paragraphs 1 - 4 of this article are submitted by taxpayers to confirm the validity of the application of the 0 percent tax rate when selling goods (work, services) specified in subparagraphs 1 - 3 and 8 of paragraph 1 of Article 164 of this Code, in period no later than 180 days, counting from the date of registration by regional customs authorities of a cargo customs declaration for the export of goods in the customs regime of export or transit (customs declaration for the export of supplies in the customs regime of movement of supplies).

In addition to these documents, in accordance with paragraph 10 of Article 165 of the Tax Code of the Russian Federation, the taxpayer must submit to the tax office a tax return at a 0% rate.

Reimbursement of “input” VAT amounts from the export budget is made no later than three months, counting from the date of submission of the declaration at a 0% tax rate and the required documents. This is enshrined in paragraph 4 of Article 176 of the Tax Code of the Russian Federation:

"4. Amounts provided for in Article 171 of this Code in relation to transactions for the sale of goods (work, services) provided for in subparagraphs 1 - 6 and 8 of paragraph 1 of Article 164 of this Code, as well as tax amounts calculated and paid in accordance with paragraph 6 of Article 166 of this Code Code, are subject to compensation by offset (refund) on the basis of a separate tax return specified in paragraph 6 of Article 164 of this Code, and the documents provided for in Article 165 of this Code.

Reimbursement is made no later than three months, counting from the day the taxpayer submits the tax return specified in paragraph 6 of Article 164 of this Code, and the documents provided for in Article 165 of this Code.”

Within the period determined by tax legislation, the tax authority checks the validity of applying the 0 percent tax rate and tax deductions and makes a decision:

ü or about compensation by means of offset or return of the corresponding amounts;

ü or refusal (in whole or in part) of compensation.

The taxpayer applying for deductions must be notified of the decision of the tax authority within ten days.

If the tax authority does not make a decision on refusal within the established period and (or) the specified conclusion is not presented to the taxpayer, the tax authority is obliged to make a decision on compensation for the amount for which the decision on refusal was not made, and notify the taxpayer of the decision within ten days.

If the taxpayer has arrears and penalties for VAT, arrears and penalties for other taxes and fees, as well as debts for awarded tax sanctions that are subject to credit to the same budget from which the refund is made, they are subject to offset in priority order decision of the tax authority.

Tax authorities carry out this offset independently and inform the taxpayer about it within 10 days.

If the tax authority makes a decision on compensation if there is a tax arrears that arose in the period between the date of filing the declaration and the date of reimbursement of the corresponding amounts and does not exceed the amount subject to reimbursement by the decision of the tax authority, a penalty is not charged on the amount of the arrears.

If the taxpayer does not have amounts owed to the budget from which the refund is made, the amounts subject to reimbursement can either be offset against current payments for tax and (or) other taxes and fees payable to the same budget, as well as for taxes paid in connection with the movement of goods across the customs border of the Russian Federation and in connection with the implementation of work (services) directly related to the production and sale of such goods, in agreement with the customs authorities, or are subject to return to the taxpayer upon his application.

No later than three months later, the tax authority makes a decision on the refund of tax amounts from the relevant budget and, within the same period, sends this decision for execution to the relevant body of the federal treasury.

Refunds are made by the federal treasury authorities within two weeks after receiving the decision of the tax authority. If such a decision is not received by the relevant federal treasury body after seven days, counting from the date of sending by the tax authority, the date of receipt of such a decision is recognized as the eighth day, counting from the day of sending such a decision by the tax authority.

If the deadlines established by law are violated, interest is accrued on the amount to be returned to the taxpayer based on the refinancing rate of the Central Bank of the Russian Federation.

Attention should be paid to the fact that although tax legislation provides for a procedure for compensating the taxpayer in case of violation of the return deadlines, however, receiving these interests has a number of controversial issues. This is due to the deadline, violation of which gives the taxpayer the right to receive them.

In accordance with paragraph 4 of Article 176 of the Tax Code of the Russian Federation, interest is accrued for violation of several deadlines. Paragraph 4 of Article 176 of the Tax Code of the Russian Federation introduces two deadlines: making a decision on return - three months and its execution - two weeks. In this case, the course of the two-week period begins after the expiration of the three-month period. Interest, according to Article 176 of the Tax Code of the Russian Federation, is a compensation measure from the budget to the taxpayer for untimely returned funds. Tax refunds occur within the framework of the strictly established procedure of the Tax Code of the Russian Federation. Since the treasury authorities, after receiving the decision of the “tax authorities,” were given another two weeks to actually refund the tax to the taxpayer, the taxpayer cannot count on receiving funds before the expiration of these two weeks. In addition, it must be taken into account that the payment of interest is a compensation measure from the budget to the taxpayer for the financial losses incurred by the latter. Consequently, if the taxpayer is a debtor, then there are no grounds for making compensation payments.

It should also be noted that today there is another document on the basis of which the tax authorities make decisions on tax refunds. This is Order of the Ministry of Taxes and Taxes of the Russian Federation dated December 27, 2000 No. BG-3-03/461 “On the reimbursement of value added tax on the export of goods (work, services).” In particular, paragraphs 2 and 3 of this Order establish that the decision to reimburse VAT amounts for the export of goods (work, services) up to 5 million rubles, as well as to taxpayers - exporters who are traditional exporters, regardless of the volume, is made within a month by the tax authorities at the place of registration of the specified taxpayer-exporters. After making a decision on the reimbursement of VAT amounts for the export of goods (work, services), the specified tax authorities independently send conclusions in Form No. 21 on the reimbursement of VAT amounts from the federal budget for execution to the relevant federal treasury authorities. Decisions on reimbursement of VAT amounts for the export of goods (work, services) in the amount of over 5 million rubles to taxpayers - exporters who are not traditional exporters, are made by the relevant tax authorities in the constituent entities of the Russian Federation.

The exporting organization may experience a situation where the required package of documents will not be collected within the required time frame. What should the taxpayer do in this case?

Firstly, if the export of goods is not confirmed, then the exporting organization must charge VAT on the cost of goods sold. Moreover, the moment of determining the tax base in this case is the day of shipment of goods in accordance with paragraph 9 of Article 167 of the Tax Code of the Russian Federation:

"9. When selling goods (work, services) provided for in subparagraphs 1 - 3 and 8 of paragraph 1 of Article 164 of this Code, the moment of determining the tax base for these goods (work, services) is the last day of the month in which the full package of documents provided for in Article 165 is collected of this Code.

If the full package of documents provided for in Article 165 of this Code is not collected on the 181st day counting from the date of placing goods under the customs regimes of export, transit, movement of supplies, the moment of determining the tax base for these goods (works, services) is determined in in accordance with subparagraph 1 of paragraph 1 of this article, unless otherwise provided by this paragraph. If the full package of documents provided for in paragraph 5 of Article 165 of this Code is not collected on the 181st day from the date of the later mark of the customs authorities on the transportation documents, the moment of determining the tax base for the specified works and services is determined in accordance with subparagraph 1 of paragraph 1 of this article."

In other words, the exporter has an obligation to pay VAT “retroactively” for the period in which he shipped the goods to a foreign buyer.

Secondly, you will have to transfer penalties for late payment of taxes to the budget. This is required by paragraph 41.5 of the Methodological recommendations for the application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes and Taxes of the Russian Federation dated December 20, 2000 No. BG-3-03/447 “On approval of methodological recommendations for the application of Chapter 21 “Value Added Tax” cost of the Tax Code of the Russian Federation (hereinafter Methodological Recommendations No. BG-3-03/447).

The issue of paying penalties is quite controversial, and if desired, the taxpayer can try to prove that this requirement is illegal. The following may be arguments in favor of the taxpayer:

Penalty, according to Article 75 of the Tax Code of the Russian Federation, is recognized as a set amount of money that a taxpayer, fee payer or tax agent must pay in the event of payment of due amounts of taxes or fees, including taxes or fees paid in connection with the movement of goods across the customs border of the Russian Federation , later than the deadlines established by the legislation on taxes and fees.

Thus, penalties are assessed in case of late payment of taxes. If the fact of export is not confirmed, there is no delay. Indeed, within 180 days, starting from the day of shipment of the goods, which the legislation on taxes and fees gives the taxpayer, it makes no sense at all to talk about the unpaid amount of tax. In fact, during this period there is no such concept as “unpaid tax amount”, on the basis of which the amount of the penalty is determined.

However, the position of the tax authorities on this matter is clear: the taxpayer must pay a penalty. Therefore, those who decide to argue with the “tax authorities” on this issue will most likely have to defend their position in court.

Value added tax on unconfirmed exports must be assessed at rates of 10 and 18%. This is enshrined in paragraph 9 of Article 165 of the Tax Code of the Russian Federation:

“...If after 180 days, counting from the date of release of goods by regional customs authorities in the export or transit regime, the taxpayer has not submitted the specified documents (copies thereof), the specified transactions for the sale of goods (performance of work, provision of services) are subject to taxation at rates of 10 percent, respectively or 18 percent. If the taxpayer subsequently submits to the tax authorities documents (copies thereof) justifying the application of a tax rate of 0 percent, the paid tax amounts are subject to refund to the taxpayer in the manner and on the conditions provided for in Article 176 of this Code.”

At the same time, in section 2 of the tax return for VAT at a zero rate, which must be filled out by a taxpayer for unconfirmed exports, the estimated rates of 10/110 and 18/118 are indicated. Therefore, in this section the taxpayer must enter the tax base in the amount of the cost of the unconfirmed export supply, increased by the VAT rate. The settlement rate of 10/110 and 18/118 is applied to the amount received. A separate claim for an unconfirmed export delivery is filed for the tax period in which the goods were shipped for export. These are the requirements of paragraph 41.5 of Methodological Recommendations No. BG-3-03/447.

Let's look at this situation using a specific example.

Example 1.

LLC "Vesna" entered into a contract for the supply of a consignment of goods - woodworking machines to Canada with a total value of 5,000,000 rubles. Vesna LLC purchased these machines from its supplier at a cost of 3,540,000 rubles (including VAT - 540,000 rubles). The distribution costs for the sale of this batch of machines amounted to 1,200,000 rubles. Of these, 1,000,000 rubles are costs subject to VAT at a rate of 0 percent in accordance with subparagraph 2 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, that is, work on loading, reloading, transportation, and accompanying goods sent for export, performed by Russian carriers. 200,000 rubles – overhead costs associated with warehousing and management activities of Vesna LLC. VAT on overhead costs amounted to 36,000 rubles. Vesna LLC has fully paid its suppliers, the organization has all the invoices and certificates of work performed.

To simplify the example, payments between Vesna LLC and a foreign buyer are made in rubles.

January 21 – the goods were shipped for export (the customs authority marked “Release permitted” on the customs declaration);

January 29 – the consignment of goods crossed the border of the Russian Federation (the customs declaration is marked “Goods exported”, which, according to the contract, means the transfer of ownership of them);

July 19 – the 180-day period expired, during which Vesna LLC had to collect a full package of documents confirming the fact of export. The organization has not collected a complete set of documents.

These transactions are reflected in the accounting of Vesna LLC as follows:

No later than February 20, Vesna LLC must submit a VAT return to the tax authorities for transactions taxed at a 0% rate for January. The cost of the export delivery (5,000,000 rubles) and the amount of VAT paid on purchased goods (work, services) used for the production and sale of goods (work, services), for which a tax rate of 0 percent is expected to be applied (576,000 rubles), must be are reflected in section 3 “Cost of goods for which a 0% tax rate is expected to be applied.”

Since the 180-day period expired in July, VAT must be charged on the cost of shipped goods, so in August Vesna LLC must make the following posting:

In addition, penalties must be charged. Penalties will be accrued from February 21 - the actual moment of payment of the tax to the budget. Vesna LLC paid the tax on unconfirmed exports to the budget on August 21. Let us assume that the refinancing rate of the Central Bank of the Russian Federation in the period from February 21 to August 21 (182 days) is 14% per annum. Then the amount of penalties that Vesna LLC must pay will be: 900,000 x 14% / 300 x 182 = 76,440 rubles.

In this case, the accountant must make the following entry:

Since the fact of export has not been confirmed, Vesna LLC must submit a declaration for January to the tax office. The cost of an unconfirmed export delivery of 5,000,000 rubles, increased by the amount of VAT, is shown in section 2 of the declaration.

Section 2. Calculation of the amount of tax on transactions when selling goods (works, services), application of a tax rate of 0 percent, for which it has not been confirmed.

	Taxable objects	lines	The tax base	Bid	Sum
	Sales of goods, Works, services – total:
	including:
	Sales of goods exported under the customs export regime
	including:
	To foreign countries

The same section of the declaration also indicates the amount of tax deductions:

	TAX DEDUCTIONS for transactions in the sale of goods (works, services), the application of a 0 percent tax rate for which has not been confirmed	Line code	VAT amount
	The amount of tax presented to the taxpayer and paid by him when purchasing goods (work, services) used in the production of export goods, as well as goods purchased for resale for export, the export of which is not documented
	including:
	To foreign countries

The difference between the accrued tax amount and the amount of tax deductions of 324,000 rubles must be reflected by the accountant of Vesna LLC on the final line 650 of section 2I of a separate tax return. From this line it is transferred to line 410 of the “regular” VAT return.

The above example clearly shows what actions an accountant should take if an export delivery is not confirmed.

Now let’s consider the option when, after a certain amount of time, Vesna LLC managed to collect the entire required package of documents.

This means that, on the basis of Article 176 of the Tax Code of the Russian Federation, it will be possible to reimburse VAT from the budget.

To receive a tax deduction, the accountant of Vesna LLC will need to re-submit a separate tax return and all required documents to the tax office in accordance with Article 165 of the Tax Code of the Russian Federation.

To clearly show what needs to be done, we will use the conditions of the above example, adding to it the data that the organization will collect the required set of documents, for example, in October.

No later than November 20, Vesna LLC must submit a separate tax return to the tax office for October. The cost of a confirmed export delivery of 5,000,000 rubles is reflected in section 1 of the declaration.

Section 1. Calculation of the amount of tax on transactions when selling goods (works, services), the application of a tax rate of 0 percent for which is confirmed

	Taxable objects		The tax base
	Sales of goods, works, services – everything:
	Paid from the cost of export delivery (900,000 rubles); Paid to suppliers and previously accepted for deduction (576,000 rubles). The total amount of tax deductions is reduced by this amount. TAX DEDUCTIONS for transactions in the sale of goods (works, services), the application of a 0 percent tax line for which is confirmed Line code VAT amount The amount of tax presented to the taxpayer and paid by him upon the acquisition of goods (work, services) used in the production of export goods, as well as goods purchased for resale for export, the export of which is documented After the decision of the tax authority on VAT refund, the accountant of Vesna LLC must make the following entry: 900,000 rubles - the amount of VAT paid earlier on the cost of an unconfirmed export supply is refunded. So, we have looked at how value added tax is calculated by an exporting organization when selling goods for export. End of the example. When considering VAT issues related to export transactions, it is necessary to dwell on the procedure for accounting and taxation of advance payments for export transactions. In accordance with the requirements of tax legislation, in accordance with subparagraph 1 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, the tax base for value added tax increases by the amount of advance and other payments received for the upcoming supply of goods, performance of work or provision of services. This provision does not apply to advance and other payments received on account of upcoming deliveries of goods, performance of work, provision of services, taxed at a tax rate of 0 percent in accordance with subparagraphs 1 and 5 of Article 164 of the Tax Code of the Russian Federation, the duration of the production cycle of which is more than 6 months. This provision also applies to advance payments related to export supplies. The exception is advance payments for exported goods whose production cycle exceeds six months. The list of such goods is closed and is determined by Decree of the Government of the Russian Federation of August 21, 2001 No. 602 “On approval of the procedure for determining the tax base when calculating value added tax on advance or other payments received by exporting organizations on account of future deliveries of goods subject to tax rate of 0 percent, the duration of the production cycle of which is more than 6 months, and the list of goods, the duration of the production cycle of which is more than 6 months.” Thus, if goods not included in this list are exported, VAT must be charged on the advance payment received from a foreign partner. In this case, the calculated rate is used in accordance with paragraph 4 of Article 164 of the Tax Code of the Russian Federation: "4. When receiving funds associated with payment for goods (work, services) provided for in Article 162 of this Code, when tax is withheld by tax agents in accordance with Article 161 of this Code, when selling property acquired externally and accounted for tax in accordance with paragraph 3 Article 154 of this Code, when selling agricultural products and products of their processing in accordance with paragraph 4 of Article 154 of this Code, as well as in other cases when, in accordance with this Code, the amount of tax must be determined by calculation method, the tax rate is determined as a percentage of the tax rate provided for in paragraph 2 or paragraph 3 of this article, to the tax base taken as 100 and increased by the corresponding tax rate.” The amount of these payments and the estimated amount of VAT must be reflected in the declaration at a zero rate. The tax is paid to the budget in the general manner, that is, before the 20th day of the month following the month in which funds are received into the current account of the exporting organization. Example 2. Vesna LLC received an advance payment from a foreign counterparty in the amount of 354,000 rubles under a contract for the supply of a consignment of goods. The total cost of the contract is 500,000 rubles. Subsequently, the goods were paid in full, the right to apply the 0% tax rate was confirmed. To simplify the example, payments between organizations are made in rubles. When receiving an advance, the accountant of Vesna LLC must make the following entries: End of the example. Having read the previous material, it is easy to see the complexity of the procedure for applying tax deductions when carrying out export operations. In fact, the Tax Code of the Russian Federation does not regulate the procedure for applying tax deductions when registering goods (work, services) intended (in full or in part) for the production and sale of export products. Thus, taxpayers must proceed from the general rules related to issues of VAT offset, in accordance with Articles 171 and 172 of the Tax Code of the Russian Federation. This also applies to those moments when it is not known in advance how the product will be sold: will it be exported or will it be sold on the domestic market. According to paragraph 3 of Article 172 of the Tax Code of the Russian Federation: "3. Deductions of tax amounts provided for in Article 171 of this Code in relation to transactions for the sale of goods (works, services) specified in paragraph 1 of Article 164 of this Code are made only upon submission to the tax authorities of the relevant documents provided for in Article 165 of this Code. Deductions of tax amounts provided for by this paragraph are made on the basis of a separate tax return specified in paragraph 7 of Article 164 of this Code.” The procedure for applying tax deductions by a taxpayer is regulated by Article 171 of the Tax Code of the Russian Federation. This article establishes that if a taxpayer carries out operations that are the object of taxation, then for the material and production resources used to carry out such activities, he has the right to deduct “input tax”. That is, the provisions of Article 171 of the Tax Code of the Russian Federation oblige the taxpayer to deduct the tax paid to suppliers on goods (work, services) used later for export. You can find out more about issues related to foreign trade activities in the book of JSC “BKR-Intercom-Audit” “Foreign trade activities”.