How to confirm 0 VAT rate. Confirmation of zero VAT rate. How to get a tax deduction

Alexander Lavrov: The package of necessary documents has been established. It includes an export contract, customs declarations with customs marks, as well as transport, shipping and (or) other documents with customs marks on the export of goods. All documents confirming the zero VAT rate are submitted in the form of copies. And only for customs declarations there is an exception: their copies can be replaced with a register. From October 1, 2015, the exporter will have this right also in relation to documents confirming the export of goods, for example, invoices ().

The exporter has 180 days from the date of placing the goods under the customs export procedure to collect documents. If the company does not meet this deadline, it must charge tax at a non-zero rate: 18 or 10%. However, the VAT accrued in this case is not charged to the buyer, the contract price for it does not increase and it has no direct relationship to revenue.

How to confirm zero VAT from 10/01/2015?

Natalia Laisha : From now on, exporters and importers will have the opportunity to submit to the tax authorities, instead of copies of customs declarations and transportation documents on paper, registers of these documents in electronic form through an EDI operator. This means that it will be much easier to confirm the validity of applying a 0% tax rate and tax deductions for export and import transactions, and the volume of document flow will be significantly reduced.

To further simplify the process of submitting documents to the tax office, registers can be prepared and transferred to the online reporting system Kontur.Extern from the customs declaration service Kontur.Declarant. Several users with different roles can work in the service at once, even from different offices or cities. In this case, the accountant user gets access to the archive of all “issued” customs declarations: he can upload information to the purchase book, verify data on invoices, create registers of customs declarations, and compile a selection of information to confirm the application of the zero VAT rate.

How to reflect in accounting the amount of VAT accrued on unconfirmed exports?

Alexander Lavrov: There are two main options. The first is recommended by the Russian Ministry of Finance in a letter. In accordance with it, it is necessary to reflect the accrual of VAT on unconfirmed exports at a non-zero rate by posting Dt 68 “VAT for reimbursement” Kt 68 “VAT for accrual”.

But such VAT in the balance sheet should not affect the state of settlements with the budget, since on the date of tax accrual the organization does not yet have the right to deduct it (reimbursement). This means that its reflection on account 68 can confuse the accountant and lead to errors in reporting. Therefore, it is more logical to reflect the VAT accrued when export is not confirmed on account 19 or 76 (see table).

Reflection of VAT accrued when export is not confirmed

How to confirm a zero rate after non-zero VAT has been calculated?

Alexander Lavrov: If the company collects all the documents, you can deduct the VAT that was accrued after 180 days. Three years are allotted for this after the end of the period in which the goods were shipped for export (clause 1, clause 1, clause 9, clause 2 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 02/03/2015).

If the documents are never collected, then the accrued VAT must be written off as other expenses (“Organization expenses”). These expenses can be taken into account when calculating income tax (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation, letter from the Federal Tax Service of Russia).

You can recognize expenses in tax accounting already at the time of accrual (clause 1, clause 7, article). In accounting, everything depends on the organization’s assessment of the situation and the likelihood of confirming a zero rate. If the organization decides not to confirm the export, the requirement of paragraph. 4: expenses are recognized when the non-receipt of economic benefits (income) or receipt of assets becomes certain. Therefore, as in tax accounting, already on the date of accrual of VAT you can write it off as other expenses.

If you are still confident that the necessary documents will be collected and the zero rate is confirmed, you need to wait in accounting to recognize expenses. And in tax accounting, in this case, it is better not to rush into recording expenses: if the export is subsequently confirmed, then expenses in the form of VAT will have to be canceled, most likely, with additional tax and penalties.

To confirm the 0% rate for export, you need to collect a set of documents within 180 calendar days from the date of marking “Release permitted” in the customs declaration (clauses 1, 9, article 165 of the Tax Code of the Russian Federation, clause 5, clause 1, article 4 , clause 4 of article 195, article 204 of the Labor Code of the Customs Union):

1. contract for the supply of goods with a foreign buyer (clause 1, clause 1, article 165 of the Tax Code of the Russian Federation);
2. customs declaration with two marks (clause 3, clause 1, article 165 of the Tax Code of the Russian Federation):

• the first is “Release permitted.” It is affixed by the customs office to which the declaration was submitted,
• the second is “Goods exported.” Based on your application, this mark is placed by the border customs office through which the goods were exported (clauses 4, 5, 15 of the Procedure for confirming the export of goods);

1. transport (shipping) documents with border customs marks “Export permitted” and “Goods exported” (clause 3 of FCS Order No. 1327, clause 15 of the Procedure for confirming the export of goods). This can be an international consignment note (CMR) when transporting goods by road or a railway consignment note when transporting goods by rail.

Documents confirming the 0% rate must be submitted to the Federal Tax Service simultaneously with the VAT return for the quarter in which they were collected (but no later than for the quarter in which the 180-day period expires) ( Letter Ministry of Finance dated February 15, 2013 N 03-07-08/4169).

You can submit documents:

• or on paper in the form of certified copies. If you submit documents in this way, you will receive in advance from the customs authority a printout of the customs declaration submitted by you electronically with marks (information about marks) on the release and export of goods (Letter of the Ministry of Finance dated April 23, 2015 N 03-07-08/23264) ;
• or via TKS through a telecom operator. Send the export contract in scanned form (Letter of the Federal Tax Service dated January 25, 2016 N ED-4-15/887@). And instead of the customs declaration and transport documents, send to the Federal Tax Service their register, which indicates the details of these documents (clause 15 of Article 165 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated May 10, 2016 N ED-4-15/8235, dated January 25, 2016 N ED -4-15/887@). When checking your VAT return, the Federal Tax Service may require copies of customs declarations and transport documents reflected in the register. Submit the requested documents within 20 calendar days from the date of receipt of the request. If you do not submit documents, the Federal Tax Service will refuse a zero rate for transactions for which you have not submitted documents (clause 15 of Article 165 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated 03/06/2017 N 03-07-08/12575, Federal Tax Service dated 02/04/2016 N ED-4-15/1636).

As for filling out the declaration, then:

If you have collected documents confirming the zero rate in a timely manner, you must include section 1 in your VAT return for the quarter in which they were collected. 4 (clause 3 of the Procedure for filling out the declaration, Letter of the Ministry of Finance dated 02.09.2016 N 03-07-13/1/51480).

It contains four blocks of lines 010 - 050. One block summarizes operations related to one code. If you need to reflect transactions using more than four codes, fill out an additional sheet in section. 4.

When filling out section. 4 specify:

1. in line 010 - operation code;
2. in line 020 — cost of goods shipped for export by code in line 010;
3. in line 030 - the amount of input VAT related to goods, the cost of which is reflected in line 020, and accepted for deduction when confirming the rate.

On line 120, indicate the total amount of all lines 030. If you have several sheets of sections. 4, then line 120 is filled in on the first sheet.

Do not fill in lines 040, 050 and 130.

Leave lines 060 - 080 empty. They need to be filled out only when adjusting the tax base and deductions due to the return of exported goods by the buyer.

Also leave lines 090 - 110 empty. They are filled out only when the value of goods shipped for export increases or decreases (clauses 41.6, 41.7 of the Procedure for filling out the declaration).

No later than the day of sending the declaration under the TKS, submit to the Federal Tax Service the documents confirming the export (clause 10 of Article 165 of the Tax Code of the Russian Federation, clause 4 of the Protocol on the collection of indirect taxes, Letter of the Ministry of Finance dated 02/15/2013 N 03-07-08/4169).

Is zero tax mandatory when exporting goods?

According to the current tax legislation, a zero VAT rate is mandatory. That is, an organization does not have the right to refuse to use it when exporting goods to the EAEU and other countries. But perhaps soon exporters will be able to apply the zero rate at will. On April 7, 2017, the State Duma adopted amendments to Articles 164 and 165 of the Tax Code of the Russian Federation in the first reading (Bill No. 113663-7).

If the changes are nevertheless adopted, when exporting goods and performing certain works (services) named in Article 164 of the Tax Code of the Russian Federation, the company will be able to refuse the 0% rate. In this case, VAT will need to be charged in the usual manner at rates of 10 or 18%. To refuse, you must submit an application to the Federal Tax Service at the place of registration. This must be done no later than the 1st day of the quarter from which the exporter intends to abandon the 0% rate. Let's follow the news.

Documents to confirm the validity of applying the zero VAT rate are submitted to the Federal Tax Service simultaneously with the tax return within 180 calendar days from the date of shipment (transfer) of goods to the buyer from the EAEU (clause 5 of the Procedure for applying indirect taxes when exporting goods, Appendix No. 18 to the Treaty on the EAEU, signed in Astana on May 29, 2014).

Restoration of VAT previously accepted for deduction

We ship goods for export to Kazakhstan (EAEU country). Is it necessary to restore previously deductible VAT?

If non-commodity goods accepted for accounting after July 1, 2016 are shipped for export, VAT does not need to be restored. The tax deduction in this case is declared in accordance with the general procedure in Section 3 of the VAT tax return. That is, during the period of acceptance of the goods for accounting, or in subsequent periods within 3 years from the date of acceptance of the goods for accounting (clause 1.1. Article 172 of the Tax Code of the Russian Federation).

This deduction is not reflected in Section 4 of the VAT return for the period of confirmation of export. If a non-commodity product accepted for accounting before July 1, 2016 is shipped for export, then the VAT previously accepted for deduction must be restored during the period of shipment of the goods for export. And then declare a deduction during the export confirmation period in Section 4 (clause 3 of Article 172 of the Tax Code of the Russian Federation).

If a commodity is shipped for export, accepted for accounting both before and after July 1, 2016, then the VAT claimed for deduction must be restored in the shipment period and reflected in Section 3 of the VAT return. This tax must be deducted during the export confirmation period, reflected in Section 4 (clause 3 of Article 172 of the Tax Code of the Russian Federation).

Which goods are classified as raw materials - see paragraph 10 of Article 165 of the Tax Code of the Russian Federation. The list of raw materials has not yet been approved by the Government, but you can use the Project posted on the Internet http://regulation.gov.ru/p/50842.

Example of VAT restoration when exporting a commodity

On March 30, 2017, the organization Romashka LLC purchased a batch of raw materials for sale on the domestic market in the amount of 118,000 rubles. (including VAT RUB 18,000). VAT was claimed for deduction. However, on April 30, 2017, the goods were shipped for export to Kazakhstan. The contract price is $3000. Title to the goods under the contract passes to the buyer on the date of shipment. Export is documented within 180 days from the date of shipment.

Filling out a VAT return when exporting

How to determine the tax base for VAT and income tax when exporting if the goods are paid in advance in foreign currency? How to fill out a VAT return? Reflection in accounting and tax accounting?

The tax base for the purposes of calculating VAT is determined at the rate of the Bank of Russia on the date of shipment, regardless of whether the goods are paid for in advance or not (clause 3 of Article 153 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated October 3, 2012 No. ED-4-3/16657@) . The date of shipment is considered to be the date of the first drawing up of the primary document issued in the name of the buyer or carrier of goods, regardless of the transfer of ownership of the goods under the contract (letter of the Federal Tax Service of Russia dated December 13, 2012 No. ED-4-3/21217@). The procedure for calculating income tax is different.

Revenue from the sale of goods in the part attributable to the advance payment is determined at the official exchange rate of the Bank of Russia on the date of receipt of the advance payment (Article 316 of the Tax Code of the Russian Federation). In the unpaid portion, revenue is recalculated to the date of sale. It is important to note that the sell-by date may differ from the shipment date. Since the sale of goods is recognized as the transfer of ownership of the goods to the buyer under a contract. Income is recognized similarly in accounting (PBU 3/2006).

An example of reflecting the export of non-commodity goods

The organization Romashka LLC entered into an agreement with a buyer from Belarus for the supply of non-commodity goods in the amount of $3,000. On March 10, 2017, an advance payment of $1,500 was received from the buyer. March 20, 2017 the necessary goods in the amount of 118,000 rubles were purchased and accepted for accounting. (including VAT RUB 18,000). The goods were shipped to the buyer on March 25, 2017, final payment was made on April 15, 2017. Ownership of the goods under the contract passes on the date of shipment. Export is documented within 180 days from the date of shipment.

The package of documents to confirm the 0 VAT rate was not collected within the prescribed period. How to calculate tax and fill out a VAT return?

If a complete package of supporting documents is not collected within 180 calendar days, counting from the date of placing the goods under the customs export procedure, or from the date of shipment (for export to the EAEU countries), the tax base is determined on the date of shipment of the goods (clause 1, clause 1, Clause 9 of Article 167 of the Tax Code of the Russian Federation).

The list of documents required to confirm the 0% VAT rate when exporting to the EAEU countries (Kazakhstan, Belarus, Kyrgyzstan, Armenia) is listed in clause 4 of the Procedure for applying indirect taxes when exporting goods (Appendix No. 18 to the Treaty on the EAEU, signed in Astana 05/29/2014).

The list of documents required to confirm the 0% rate when exporting to other countries is listed in paragraph 1 of Article 165 of the Tax Code of the Russian Federation.

The procedure for claiming tax deductions for unconfirmed exports from July 1, 2016 depends on what kind of goods are shipped for export - raw materials or non-raw materials. If a non-raw material product accepted for accounting after July 1, 2016 was shipped for export, then the deduction is declared in the general manner when the goods are accepted for accounting in Section 3. Subsequent documentary confirmation/non-confirmation of export does not affect this deduction.

If a commodity or non-commodity product accepted for accounting before July 1, 2016 was exported, then input VAT is deducted at the time the tax base is determined (clause 3 of Article 172 of the Tax Code of the Russian Federation).

Unconfirmed exports, as well as corresponding tax deductions, are reflected in Section 6 of the updated VAT return for the shipment period.

An example of reflecting the export of non-commodity goods if the documents are not collected on time

The organization Romashka LLC entered into an agreement with a buyer from Poland for the supply of raw materials in the amount of $3,000. March 20, 2017 the necessary goods in the amount of 118,000 rubles were purchased and accepted for accounting. (including VAT RUB 18,000). The goods were placed under the export procedure on March 21, and shipped to the buyer on March 25, 2017. Ownership of the goods under the contract passes on the date of shipment. Export is not documented within 180 days. VAT and penalties were accrued on day 181.

Accounting records, reflected in the books of purchases and sales, in the VAT return:

Tax deduction for VAT upon export

What should I do if, after 180 calendar days, the package of documents has been collected? Within what period can I claim a tax deduction for VAT related to an export supply?

According to clause 1.1 of Art. 172 of the Tax Code of the Russian Federation, tax deductions can be claimed in tax periods within three years after the registration of goods (work, services), property rights or imported goods acquired by a taxpayer in the territory of the Russian Federation.

In the letter of the Federal Tax Service of Russia dated April 13, 2016 No. SD-4-3/6497@, a position was formed on the application of clause 1.1. Article 172 of the Tax Code of the Russian Federation in case of export of goods. The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 17473/08 dated May 19, 2009, concluded that according to the rules of the Tax Code of the Russian Federation, the concept of “tax period” is associated not with the moment at which tax deductions are applied, but with the moment for which the tax base for the purposes of payment of VAT on sales transactions.

Thus, the taxpayer has the right to deduct the amounts of VAT presented upon the acquisition of goods (work, services) used for export operations at the time of determining the tax base, with the exception of cases where the tax return is filed by the taxpayer three years after the end of the relevant tax period. period.

Taking into account the above, the provision of paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation on the deduction of VAT within three years after the acceptance of goods for registration does not change the procedure for accepting export VAT amounts for deduction.

The above applies to deductions for raw materials and non-commodity goods accepted for accounting before July 1, 2016, and used in export transactions. Since, from July 1, 2016, VAT deductions on goods (works, services) related to non-resource exports are accepted on a general basis and 3 years are considered as a general rule.

At the same time, regardless of what goods are shipped for export (raw materials or non-raw materials), the deduction of the amount of tax calculated by the exporter on the 181st calendar day in the absence of supporting documents is subsequently made on the date corresponding to the moment of subsequent confirmation of VAT at a rate of 0% (clause 10 of article 171, clause 3 of article 172 of the Tax Code of the Russian Federation).

Continuation of the example

The organization Romashka LLC has nevertheless collected a complete package of documents to confirm the 0% rate in the 4th quarter of 2017.

Exporting goods and own products outside of Russia is a financially profitable operation for taxpayers. The legislation provides for a special procedure for calculating and refunding value added tax (VAT) for enterprises involved in export activities:

• the VAT rate on goods/services shipped for export is set at 0%;
• tax paid on the purchase of products intended for export abroad is subject to reimbursement from the state budget.

Due to the need to return from the budget VAT paid on Russian territory, fiscal authorities pay special attention to enterprises that use export operations. An unreasonably claimed VAT refund or failure to comply with the regulations for confirming the right to apply a preferential tax rate is fraught with substantial additional payments to the budget and penalties.

Specifics of export VAT

When purchasing goods or producing your own products/work, the cost of a unit of goods initially includes VAT paid to the supplier. When reselling such a product on Russian territory, the company will be forced to pay 10% or 18% of the sales amount to the budget.

If this product is sold to a foreign enterprise, then the exporter’s obligation to pay VAT disappears, since for such transactions a VAT rate of 0% is provided.

Example

Company A. purchased goods for sale in the amount of 118,000 rubles, paying the supplier VAT in the amount of 18,000 rubles. For sales, the company has two options - sell the goods to a Russian company, or transport them to a counterparty in Belarus. The profitability of both transactions should be determined.
When selling in Russia:
The sales amount will be 150,000 rubles, of which VAT is 22,881 rubles. Taking into account the “input” tax, company A. is obliged to pay VAT to the state in the amount of (22881 – 18000) = 4881 rubles. The profit from the operation will be 32,000 rubles, including VAT payable of 4,881 rubles. Net profit – 27119 rubles.
When exporting to Belarus:
The sale will be the same 150,000 rubles, however, applying a 0% rate, the company does not charge VAT for payment. In addition, A. has the right to return from the budget the amount previously paid to the supplier in the amount of 18,000 rubles. The profit will be 32,000 rubles, plus the refunded VAT, for a total net profit of 50,000 rubles.

As can be seen from the example, export operations can almost double profits, which is undoubtedly beneficial for a Russian company. However, obtaining increased income is associated with the need to confirm to tax authorities the application of a zero VAT rate.

How to confirm the zero rate for an export transaction

The list of customs documentation attached to the VAT return and justifying the lawful application of the zero tax rate depends on the direction of export operations:

• export of goods to the countries of the Eurasian Economic Union (former republics of the USSR);
• shipment to other countries outside the EAEU.

Export to EAEU countries

When moving goods to the Eurasian Economic Union (EAEU) - Belarus, Armenia, Kazakhstan or Kyrgyzstan - simplified customs regulations are applied, so the list of documents required to justify the application of a 0% rate is quite limited. The seller must present the following documents to the tax service:

• transport and shipping documents for export cargo;
• application documents for the import of goods and confirmation of payment of indirect tax payments by the buyer;
• a contract between a Russian seller and a buyer from the EAEU countries.

Since two-way electronic exchange of data on the import/export of goods has been established between the customs and tax services, the presentation of paper documents is not necessary. It is enough for an exporting company to create a register of necessary documentation in electronic form and submit it to the tax office.

Export to other foreign countries

When exporting goods to countries outside the EAEU, you can confirm the application of a 0% VAT rate with the appropriate documents:

• a copy of the foreign trade contract or, in its absence, an acceptance or offer;
• agreement for the provision of intermediary services - if the export is carried out through a third party (attorney, agent, intermediary);
• customs declaration (copy or register in electronic form);
• commodity and transport documents (bill of lading, CMR waybill, air or combined waybills).

All documents presented must have official marks from customs services, indicating the actual export of goods from the territory of Russia.

During a desk audit, tax authorities may request bank statements or invoices for an export transaction, so it is advisable for the seller to prepare copies of documents to be attached to the VAT return.

Deadline for confirming the legality of applying the zero rate and desk audit

Tax legislation requires the exporting seller to generate and submit a package of necessary documents to the tax service within 180 calendar days after the cargo leaves Russia.

After successful confirmation by the taxpayer of the right to apply the 0% VAT rate, the Federal Tax Service begins a desk audit. It should be borne in mind that the fiscal authority does not control the correctness of a separate export transaction - the entire tax period during which the transaction was completed is subject to verification.

During the desk audit the following is subject to analysis:

• the exporter has the resources necessary for international trade - office, warehouses, staff;
• presence of licensing and permitting documentation;
• timely conclusion of agreements with transport and logistics companies transporting export cargo.

Tax inspectors will most likely conduct counter audits by requesting invoices and invoices from suppliers of goods exported abroad.

If the exporting company has undergone reorganization changes (merger or accession procedures) over the past 6 months, then the attention of the tax inspectorate to its foreign trade activities will be especially close.

Consequences of non-compliance by the exporter with the prescribed regulations

The absence of a complete package of documents or failure to submit them to the tax authority results in the following sanctions for the exporter:

• additional VAT at a rate of 18% (10% when exporting goods from the relevant list);
• determined by the moment the cargo actually crosses the border of the Russian Federation;
• calculation of penalties from the date of shipment of goods.

If the exporter is late in providing documents, he can count on a VAT refund in the next tax period. After the full list of documents is submitted to the Federal Tax Service, the supervisory authority decides to conduct a desk audit. However, this procedure will begin only from the beginning of the next quarter and will last three months.

Voluntariness in applying a zero VAT rate

The use of any benefits for the taxpayer is entirely voluntary. Quite often, organizations do not take advantage of the required concessions if they are not sure that they can reliably and reasonably confirm their right to the benefit.

In contrast to tax privileges established by law, the use of a zero VAT rate for export transactions is a mandatory condition. The taxpayer is not exempt from paying tax; he must, as a general rule, keep records of taxable transactions and submit a VAT return to the tax authority.

In addition, the taxpayer must separate the accounting of transactions at standard rates (10% and 18%) and at the zero rate. “Input” VAT on goods/services subsequently used in export transactions must be accounted for separately. This includes costs for the purchase of materials and raw materials, goods for sale, transport services of third-party companies, rental of warehouses, etc. The entire amount of tax on purchased resources used to ensure exports is subject to reimbursement from the budget, therefore, in order to avoid tax disputes, strict accounting is necessary.

Remember: Export transactions are accompanied by mandatory issuance of an invoice with a dedicated zero rate. The document must be issued no later than five days after shipment has been completed.

When can an exporter receive budget money?

Upon completion of a three-month desk audit, the tax service makes a decision in which it orders the exporting company to fully or partially reimburse the “input” VAT paid. The law allocates the supervisory authority no more than 7 calendar days to make a decision.

The taxpayer may declare his intention to use the refund amount to cover the existing arrears on mandatory payments. If such an application is not received by the Federal Tax Service, the compensation amount must be received in the exporter’s current account within five banking days.

Refusal of tax refund

In some cases, the tax service may refuse the exporter a VAT refund. A negative decision by the Federal Tax Service may be caused by the following reasons:

• the presence of obvious errors in recording export transactions and drawing up primary documents;
• transactions were made by related companies;
• unreasonable, from the point of view of the Federal Tax Service, registration of goods.

If a refusal is received, the taxpayer can challenge the decision of the Federal Tax Service inspector in a higher inspection or in court.