How can I get a VAT refund? VAT refund: what is VAT and how to make a tax refund correctly. Tax refund methods

Return of VAT legal. person is the difference between the lost profit of the organization and the actually paid value added tax.

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To return legal to the person of excessively paid value added tax there is an established procedure approved by the norms of the legislation.

As part of this procedure, the preparation, collection and submission of the necessary documents to the tax service is carried out.

What it is

Value Added Tax (VAT) is a tax that is deducted from the price of a certain product, service or work that is created at any stage of the process of making goods and other things.

Contributed to the budget in the course of production. The phased content of the payment of budget taxes:

1. Basic requests.
2. Taxpayer specification.
3. The process of reimbursement of the state budget.

The tax refund process is described in the Tax Code of the Russian Federation. The tax refund is charged if the resources of expenses are exceeded over the amount of VAT added according to the commission for the tax period.

And they have the right to use deductions in the amount of tax charged by suppliers and appearing in a number of individual situations.

It is important to remember that in order for the fact of a VAT return to be detected, you need to go through the entire process that is established by law.

Required conditions

Reimbursing the amount, the taxpayer is obliged to adhere to the latest version of the Tax Code of the Russian Federation. She, in turn, prescribes that you need to use tax withholding in the process of filling out the relevant documents.

Given this, the tax deduction is calculated as part of the cost, which will provide for a reduction in the tax required for payment.

In order to be able to use the right to tax compensation, the taxpayer must calculate the amount of payment as correctly as possible. The amount of the debt will be written in the corresponding declaration.

Tax deduction means the value of VAT, which is compared according to the documents with the taxpayer and the services provided.

In particular, you can recover VAT with the help of a company that deals with this issue. Especially if the case relates to the fulfillment of the obligations of an agent who is responsible for tax payments.

Although, in order to return taxes, the taxpayer must clearly know his rights and certify this, according to Art. 172 of the Tax Code of the Russian Federation.

VAT refund for legal entities is a laborious and complex process that requires special attention.

This is the state payment version. subsidies. They influence the development of business in the state and help to increase the supply of imported goods.

Reimbursement mechanism

Step-by-step instructions for VAT refund:

When buying (real estate, car, equipment)

If an institution acquires a car, real estate or equipment, a VAT refund is possible subject to certain conditions:

• this property should be used only within the scope of the company's capabilities (there are receipts for the receipt of fuel and transmission substances, road sheets, rental contracts, etc.);
• be registered with the company;
• Relevant property documents must be present.

In this case, the organization has the opportunity to return the tax when acquiring real estate, which received it when using the property in order to attract company income.

This property should be used for its intended purpose, based on the needs of the company.

When submitting a declaration to the tax office, it is necessary to prove the fact that the company owns the property, for this it is necessary to provide the relevant documents.

When importing

The VAT refund procedure in case of import of products into the territory of the Russian Federation provides for the following conditions:

For treatment

You can use a tax deduction if the paid services are included in a special list of honey. services for which the deduction is granted, the treatment was carried out in an institution that has a license to practice medicine.

Get a tax deduction when paying for voluntary honey. insurance is possible if you have paid voluntary contributions under a health insurance agreement, the insurance agreement only provides for payment for treatment services.

List of required documents

To receive a deduction, you need to prepare all the documents and bring them to the tax office. Certain package of documents:

1. Tax return.
2. Letter requesting VAT refund.
3. Invoices.
4. Payment statements.
5. Excerpts from books of purchases and sales.

After receiving the necessary documents, the tax officers will send desk audits to the company, after which there should be no discrepancies.

In another situation, the process of returning the due VAT may continue for a long period of time.

If the company is confident in the legitimacy of its work and the actions of suppliers and it has all the payment and other necessary documents, you can easily apply for compensation.

Documents for reimbursement for exports and for the domestic market are almost identical. But for export, you also need to provide customs marks and declarations.

Can they refuse

Refusal to refund VAT is associated with incorrect paperwork or with the confidence of tax officials that the activity was not performed.

The illegality of the refusal to refund VAT in most situations can be brought through the courts. The most common cases for refusing VAT refunds are:

Now we will try to figure out how to return 13 percent of the purchase of an apartment. This opportunity attracts many homeowners. After all, 13% of the amount spent is a very good compensation. It turns out that in Russia you can not only give to the state, but also receive something in return. There are options both for a regular transaction and for a mortgage. But in any case, you need documents. How to return 13 percent of the purchase of an apartment? What is required for this? Why prepare yourself?

Not everyone

It should be noted right away that this opportunity does not apply to all citizens. Many, but not absolutely the entire population. Deductions for an apartment (they are called property deductions) can be received by every taxpayer with income. That is, the one who pays income tax. Under this concept, it is customary to understand, as a rule, an officially employed citizen.

But those who do not have any declared income are not eligible for deductions. Moreover, a large purchase in the form of real estate will attract the attention of the tax authorities. And this is not always good.

Pensioners also have the right to return 13 percent for the apartment. Only for them the list of everything necessary for the operation is somewhat expanded. But it's not a problem.

Terms of circulation

What period of time is advised to deal with this issue? According to modern laws, you can ask for a deduction for an apartment within 3 years from the date of the transaction, but no later. Only such norms are established by tax laws in Russia.

But in practice, things are somewhat different. Is it possible to return 13 percent for a real estate transaction? Easy! Just get on with the task as soon as possible. Experts and citizens recommend meeting by the end of the tax reporting period. After all, it takes some time to consider your case, as well as to transfer funds.

How long will it take to decide whether to grant or deny a request? Approximately 1.5-2 months. And in addition, you need about 60 more days to transfer the deduction. The result - everything, if you do not take into account the preparation of documents, takes about 4 months. So, if you are thinking about how you can return personal income tax from buying an apartment, you should start solving this problem as soon as possible.

Identification

Of course, the first and most important document that will come in handy in our case is an identity card. In general, anyone will do, but the tax authorities assure that you must present your passport without fail. More precisely, its usual copy. All pages must be photocopied and attached to the main list of documents. Without it, it will not be possible to answer how to return 13 percent of the purchase of an apartment. You will simply be denied in this case. A citizen's passport, perhaps, is what is required for any transactions and operations in Russia.

According to the statement

Pay attention to another very interesting fact - the statement. It must be drawn up and submitted to the tax authorities without fail. You could say it's free. According to modern laws, it is possible to return VAT from the purchase of an apartment (13% deduction) only if there is a request from the buyer.

Without fail, it indicates information about the former owner of the housing, as well as your data, information about the apartment and its value. Do not forget to attach the details of the account to which you want to make a refund. If this is not done, then you will have to report the missing papers, or, as often happens, you will be denied a deduction - you will have to submit an application with documents to the tax office from the very beginning.

Reporting

What is this report? Information about your income. If you work for yourself, you will have to draw up a declaration yourself. Otherwise, you can contact your employer for help. But in practice, just 3-personal income tax is filled in by each taxpayer independently. In fact, it is not as difficult as it might seem at first glance.

Income

Regardless of which form of housing acquisition took place (mortgage or simple purchase and sale), you need to somehow confirm your income. Here you will have to present a certificate of Form 2-NDFL. As in the previous case, only original paper is needed.

If you work for yourself, you will have to fill out this certificate yourself. Is there an official employer? Then contact the accounting department of your company, where they will give you 2-personal income tax. There are no problems with this document, in principle. Unless the production of a certificate may take some time in some cases.

About the deal

A complete list of everything you need to return the money spent is almost over. In fact, one should not forget about the most important thing - information about the concluded deal. Without some documents, you will not be able to receive a deduction for the purchase of an apartment.

So what might come in handy? First of all, it is a contract of sale. It is advisable to sign an additional original copy for the deduction. Otherwise, a certified copy is sufficient.

Next, you will need a certificate of ownership of the apartment. Without it, there is no point in applying for a deduction. So, you will have to wait a while until you receive this document. An ordinary copy of the certificate, not certified, will do. Although, as practice shows, citizens most often reinsure themselves and make assurances.

Receipts on receipt of funds by the former owner - all this must also be attached to the declaration and application. You can make copies. The main thing is to make sure that your initials are in all documents. If you bought an apartment for someone else, it is almost impossible to prove your rights to the deduction in Russia. All information must indicate that you are the buyer.

Mortgage

Mortgages are pretty common these days. How to return 13 percent in this case for the purchase? It's not too difficult to do this. After all, you just have to supplement the above list with some documents. There are only two of them.

The first is a mortgage agreement. As in the case of the sale, either the original or a certified copy is sufficient. Without this document, the refund will not be processed.

The second is a receipt for payment of interest on a mortgage. For debts, a refund of 13% will be denied until the moment of repayment. Take note of this feature. No one makes deductions to debtors. Basically, that's all. No more documents are required from you.

Other

Although there are exceptions. How to return 13 percent of the purchase of an apartment? In some cases, you may be asked for the following documents, but they are not mandatory (it is advisable to prepare and present them in advance):

• marriage/divorce certificate;
• birth certificates of children;
• SNILS;
• military ID.

With all of the above documents, you can contact the tax authorities at your place of residence. You can apply for a deduction. If you prepare correctly, there will be no problems and failures.

You can count on a VAT refund from the budget in the following situations.

Situation 1. You have transferred more VAT to the budget than you should have. For example, according to the declaration, the amount of VAT payable was 1,000 rubles, and you replenished the budget (for example, due to an error in the payment order) by 1,500 rubles. Then 500 rubles. - an overpayment that can be returned from the budget.

Situation 2. The amount of input VAT accepted for deduction in a particular quarter exceeds the amount of tax accrued for the same period (clause 2, article 173 of the Tax Code of the Russian Federation). Suppose the VAT reflected on line 118 of Section 3 of the Declaration (approved by Order of the Federal Tax Service of October 29, 2014 No. ММВ-7-3 / 558@) amounted to 2000 rubles, and VAT on line 190 of Section 3 - 3000 rubles. Accordingly, 1000 rubles. you can return from the budget.

Situation 3. You sold goods for export and were able to confirm the zero tax rate (clause 1 of article 164, clause 1, 9 of article 165 of the Tax Code of the Russian Federation). Since in this case the VAT calculated at the rate of 0% is equal to 0, then the entire input VAT related to the export operation can be deducted and claimed for reimbursement from the budget (clause 1, article 176 of the Tax Code of the Russian Federation).

What do you need to do to get a VAT refund?

You can download the tax refund application form.

See VAT return filing deadlines.

Without a desk audit, VAT will not be returned

In situations 2 and 3, the inspectors will without fail conduct a desk audit of the VAT declaration, based on the results of which they will decide whether you are entitled to a VAT refund (refund) (clause 8, article 88, article 176 of the Tax Code of the Russian Federation). In accordance with the latest amendments, the maximum period for a desk audit specifically in relation to a VAT return is, in general, 2 months from the date of its submission (clause 2, article 88 of the Tax Code of the Russian Federation).

If the inspectors decide that you do not have the right to a tax refund, you can submit objections to the act of a desk audit within one month from the date of receipt of this act (clause 6, article 100 of the Tax Code of the Russian Federation).

If you don’t want to wait 2 months (while the audit is being carried out), you can try to refund VAT in a declarative manner (Article 176.1 of the Tax Code of the Russian Federation). True, it is available only under certain conditions.

VAT refund deadline

If the desk audit was successful, then the tax will be returned to you in the following terms.

If the tax authorities have violated the VAT refund deadline

Then, for each day of delay, they must pay interest, the amount of which depends on the amount due to be returned, the period of delay and the refinancing rate of the Central Bank that was in force during this period.

Interest is accrued until the day of the actual tax refund (Letter of the Federal Tax Service dated February 8, 2013 No. ND-4-8/1968@).

Don't miss the VAT refund deadline

A certain period of time is allotted for the return (reimbursement) of the tax.

There is no point in contacting the IFTS outside these deadlines - the tax authorities will refuse to refund your VAT. And the courts will support them in this (

All citizens have the opportunity to return the tax (for example, from a purchase). But not everyone knows exactly how to do it. After all, there are a lot of options for the development of events. Moreover, in some cases, someone does not even know about the possibility of issuing a so-called tax deduction. If there is such an operation in Russia, why not take advantage of it? But how to do that? For what you can return How to arrange this process? What might be useful for this? About all this further. You should not be afraid - the solution of the issue is not so difficult as it might seem at first glance. Rather, you will quickly understand this matter.

When and why

So, to begin with, let's try to understand who and when can return income tax. This question is extremely easy to understand. What can be refunded for income tax? The list of possible options is not so small, to be honest.

For example, the most common option is a property deduction. It is obtained when you make real estate transactions, for example. Some of the funds spent will be refunded upon request.

You can also ask for a tuition deduction. Both for yourself and for your adult children who have not reached the age of 24, provided that the agreement with the university is in your name.

It is also called the 3-personal income tax form. Without it, you will not be able to return the tax on the purchase, as well as for any other transaction. It is filled in by the taxpayer independently, served only in the form of the original. No copies will be accepted from you. Do you want to make a declaration? Then fill in two copies of it. It's just a waste of time.

It is best to fill out 3-personal income tax using computer programs. There, all the points that are important to you are signed. And if there are errors, the programs will point to them, attaching detailed comments with explanations. After that, you create a report and print it out. Now you can start collecting all the necessary documents further.

Statement

Go ahead. Every citizen can return the tax from the salary or for any of the above reasons. Only without fail, when applying to the tax authorities, he must submit an application of the established form. Remember that a refund will be made only if this paper is available. Why? Such rules are established in the Russian Federation.

So it is provided only at the request of the taxpayer. It is expressed in the form of a written statement. In it, you must specify the details by which the money will be transferred to your account. Otherwise, you will have to report bank details later. Or your request will be denied altogether.

Citizens have no problems with writing an application. Be sure to also indicate why you are applying for the deduction. For example, you need to reimburse tuition fees. This must be indicated on the application. Otherwise, it will not be considered at all.

About income

Is it possible to get a tax refund in one case or another? As you can see, yes. There are many situations in which a deduction is possible. But you will not be able to issue it without another very important paper. Undoubtedly, in this matter in general, all documents are important. Only the generally accepted, permanent list is still in the first place.

But most often citizens work for someone else. So, you have the right to get a certificate from your employer. 2-NDFL is submitted only in the original. It is made quickly, it is enough to contact the accounting department of your company to get it. Approximately the next day you will have the necessary certificate. That's all it takes to get your tax back in general. But now it is worth considering the reason for issuing a return. Depending on it, as already mentioned, you will have to report certain documents to the above list. It's not that hard.

Education

Is it possible Yes, this option is possible. However, you must be a full-time student. The same goes for your adult children. Plus, as already mentioned, an agreement with the university is necessarily drawn up for you.

What documents do I need to submit in order to receive a tuition deduction? First, a university license. A certified copy is required. Secondly, accreditation of your specialty. You will also need to take a special student certificate. All of the above documents are ordered at the dean's office, and then picked up at the accounting department.

Don't forget to include a bill of lading in your name as well. It is also a mandatory moment, which in no case should be missed. At the end, you will be required to enter into an agreement with the university. It is also applied to all other papers.

Medicine

How to get a tax refund on teeth, or on any other medical service? There are several options here. After all, a lot depends on what part of medicine we are talking about. It has already been said - you can return money for services, or you can return money for medicines.

In any case, you must (under the first option) bring to the tax authorities the license of your medical organization, as well as an agreement on providing you with this or that assistance. It is also mandatory to attach all checks and payments indicating your expenses. Now it is clear how to return the tax for teeth or any other medical care. It's not that hard to do.

If we are talking about medicines, it is enough to attach a prescription, doctor's recommendations (only necessary in extreme cases, but it is better to play it safe), as well as checks and receipts for payment. Nothing difficult, right?

Real estate

Most often, they try to return income tax for real estate transactions. Usually it is about buying and selling. For example, apartments or houses. This is where things can't be done right away. After all, under such circumstances, you must first become the owner of the premises.

You can return the tax on the apartment (or on the house / land). To do this, you will need to report to all mandatory documents your contract of sale, as well as a certificate of ownership (it is possible to provide a copy), checks and receipts for payment. In addition, if you are participating in shared construction, you need an appropriate agreement. There are usually no problems with this issue.

Mortgage

Another option is when you can get your mortgage tax back. In Russia, a similar alignment occurs more and more often. In order to implement the idea, you will have to attach some more papers to the documents for real estate.

We are talking about a mortgage agreement, as well as payments for the payment of interest. Without them, no one will consider your request for a tax deduction. It is enough to attach copies of these documents, no one will require originals.

Overpayment

You can also get back the overpaid tax. Here the list of documents is limited. And no special papers will be asked from you. It is enough to add one or another tax to all mandatory ones. And that's it.

Your application will be considered without fail within a month, a maximum of two. After that, you will receive a response from the tax authorities. If you are denied, be sure to indicate the reason. Welcome to the deduction given? Then wait. In about a month, the funds will be transferred to the specified bank account. That's all. Now it is clear how you can return the tax on the purchase and not only.

Memo to the tourist: how to return the tax for purchases on the "Subtleties of Tourism"

With the beginning of autumn, the tourist routes of Russians are gradually changing from resort destinations to European countries, America and England. And this is connected not only with the beginning of a new season of business activity, but also with the beginning of the sales season. Autumn is the traditional time for discounts on spring-summer collections in most stores in the Old and New Worlds.

The reason for the popularity of shopping tours is not only in significant discounts on quality goods, but also in other equally significant ways to save money. One of them is the VAT refund under the tax free system. About it, on the eve of the coming autumn, it makes sense to tell in more detail.

Tax Free - trade tax refund system

Foreign shopping today is preferred by about a third of Russian tourists, and every year their share is growing noticeably. It is expected that Russian tourists will leave USD 42 billion in foreign stores by the end of the year - this is the result of a study by Citibank experts.

It's no secret that the price of the same dresses and blouses, ties and shoes in stores in Russia or Europe differs significantly. And it's not the greed of sellers. After all, pricing includes all costs: customs duties, logistics costs, administrative costs, rent, value added tax. But a significant part of these costs can be reduced if you go shopping abroad, combining business with pleasure. Italy, for example, is suitable for those who prefer economical shopping. True connoisseurs of shopping annually return to Milan for new collections of Gucci, Versace, Roberto Cavalli. No less popular is the Berlin KaDeWe, where you can find outfits for all occasions. New York, Las Vegas, Los Angeles, Miami, Boston, Chicago are considered ideal cities for shopping in the USA. And not so long ago, our compatriots fell in love with the Dubai Shopping Festival in January-February and Dubai: Summer Surprises in July-August.

And even despite the cost of flights, purchases still turn out to be profitable. And knowledgeable buyers save on VAT, which is returned upon arrival home. The Tax Free service is gaining more and more popularity today.

Tax Free is not tax evasion

Value added tax is imposed on all goods worldwide. But not everyone should pay this tax, but only residents of the country. That is, those who live and work in the country. This law does not apply to tourists. Thus, using the TAX FREE system, you can return the money spent on purchases abroad, in the amount of VAT, which in some countries reaches 25.5% of the purchase price. In other words, tax refunds are profitable.

True, speaking about the refund of value added tax, it is worth noting that there are still small restrictions and they are different in each country. In Slovakia, for example, VAT is not refunded on fuel, in Slovenia - on alcohol, tobacco and gasoline, in the Czech Republic - alcohol, tobacco and food.

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In addition, tax is payable on the purchase amount, which is significant. So, for example, in Germany, such amounts include all purchases over 25 EUR, in Austria - 75 EUR, in Italy - 155 EUR, and in the UK - 30 pounds sterling. That is, it will not work to receive VAT from the purchased matchbox. However, they do not go to Europe for matches! A successful shopping tour cannot do without Tax Free!

Among the systems presented in Russia are Global Blue, Tax Refund, Premier Tax Free, Euro Refund. As a rule, stores cooperating with these systems indicate this by placing stickers on their doors with the corporate yellow Tax Refund logo or blue - Global Blue. And sometimes they hang the inscription Tax Refund Cheque above the cash register. Here, along with a sales receipt, you need to ask for a personalized check for a Tax Refund Check. To issue a check, you only need a foreign passport. The check indicates all purchased goods and the amount that will be returned.

Until recently, it was possible to refund the tax only at the airport, standing in line among hurrying passengers with suitcases. At the same time, when returning the tax at the airport, you must pay up to 5% of the refund amount. Today, you can also return VAT using the Tax Free system at the offices of Master-Bank. And without any commission.

“In order to receive a VAT refund at the Master Bank, it is enough to present a Tax Refund Check filled out by the seller and certified by the seal of the customs service, as well as store checks on the basis of which the Tax Refund Check was issued, a passport of a citizen of the Russian Federation and a foreign passport or other document proving the identity of the client ”, - says the head of the retail business department of Master Bank Maria Arefyeva.

The minimum refund amount for Global Blue checks is 1,500 rubles. It is possible to receive a VAT refund on Global Blue checks at Master-Bank in cash or on a card. The minimum amount for Tax Refund checks is 1000 EUR. Reimbursement is possible in cash in EUR.

It is worth noting that refunds on Tax Refund checks are possible within the next three months, after the month of purchase of the goods. But the deadline for presenting a Global Blue check for reimbursement, although regulated for each country individually, allows you to resolve this issue in a leisurely manner.

In any case, VAT refunds have become not only easier, but also more convenient. Therefore, when going shopping abroad, do not forget about your ability to return part of the money spent. After all, they can always find an application that can give joy. And even more so, you should not deprive yourself of such pleasure.