How to report VAT from July 1, 2016 when exporting goods within the EAEU, at what point should input VAT be deducted? Does the abolition of requirements for maintaining separate accounting of input VAT when exporting non-commodity goods apply to goods sold under the EAEU agreement?
According to the Tax Code of the Russian Federation, from July 1, 2016, the procedure for deducting input VAT related to the export of non-commodity goods has changed. Now this deduction can be used in the general manner, that is, without waiting for export. Accordingly, if there are sales of non-commodity goods in Russia and for export, there is no need to keep separate records.
This innovation applies to goods (work, services) accepted for accounting on July 1, 2016 and later and used in the export of non-commodity goods. VAT on goods (works, services) accepted for accounting before July 1, 2016 and used in the export of non-commodity goods after this date is deductible in the same manner. Input VAT related to the export of raw materials must also be confirmed in the same manner.
You can determine whether a product is a raw material or a non-raw material according to the list given in paragraph 10 of Article 165 of the Tax Code of the Russian Federation and the Commodity Nomenclature of Foreign Economic Activity.
This procedure also applies to deductions related to exports to the countries of the Customs Union (clause 3 of Appendix 18 to).
The procedure for confirming the zero VAT rate for exports to the countries of the Customs Union has not changed.
Rationale
Olga Tsibizova,
How to pay VAT when exporting to countries participating in the Customs Union
When calculating VAT when exporting goods from Russia to countries participating in the Customs Union, you must be guided by Appendix 18 to the Treaty on the Eurasian Economic Union (Clause 1, Article 72 of the Treaty on the Eurasian Economic Union).* Its effect applies to the export of goods produced in the territories countries participating in the Customs Union, and for the export of goods produced in other countries and released for free circulation in the territory of the Customs Union. This follows from the provisions of paragraph 3 of Annex 18 to the Treaty on the Eurasian Economic Union.
By the way, the Federal Tax Service of Russia places international treaties (other regulations), information materials and sample documents related to the activities of the Customs Union on its official website in the “Customs Union” section (letter of the Federal Tax Service of Russia dated July 9, 2010 No. ShS-37- 3/6330).
86.80060 (6,9)
Export to the countries of the Customs Union is the export of goods sold from the territory of Russia to the territory of another state of the Customs Union (paragraph 23, clause 2 of Appendix 18 to the Treaty on the Eurasian Economic Union).* Moreover, these can be goods of both domestic production and imported.
Tax base for export
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As a general rule, the tax base for calculating VAT is the contractual value of exported goods (Clause 2 of Article 153 of the Tax Code of the Russian Federation).*
When to determine the tax base
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Determine the tax base on the last day of the quarter in which you collected a complete package of supporting documents (clause 9 of Article 167 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 11, 2013 No. 03-07-13/1/26980 and the Federal Tax Service of Russia dated 13 May 2011 No. KE-4-3/7675). And to collect all the necessary documents to confirm export, 180 calendar days are allotted from the date of shipment (transfer) of exported goods (clause 5 of Annex 18 to the Treaty on the Eurasian Economic Union).*
For information on what to do if the documents are not collected within the prescribed period, see What to do if the export of goods to the member countries of the Customs Union has not been confirmed.
VAT rate
86.80063 (6,9)
When exporting goods to countries participating in the Customs Union, charge VAT at a rate of 0 percent.*
A Russian organization can sell goods through its branches, which are located on the territory of member states of the Customs Union. In this case, she is also entitled to a zero VAT rate.
At the same time, the exporting organization must confirm its right to a zero tax rate.
This procedure applies regardless of whether the import of exported goods into the territory of a country that is a member of the Customs Union is subject to VAT or not.
How to justify a zero rate
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To justify the application of a zero VAT rate when exporting goods to countries participating in the Customs Union, a Russian organization must perform the following actions:
- collect a package of documents confirming the fact of export to the member countries of the Customs Union;
- submit a package of supporting documents and a declaration to the tax office.
What documents to collect
The package of documents confirming the fact of export to the countries participating in the Customs Union includes:
- agreement on the basis of which the Russian seller exported goods (purchase and sale agreement, leasing, trade credit, agreements for the manufacture of goods or for the processing of customer-supplied raw materials);
- application from the buyer (exception - export in a free customs zone or customs warehouse) with a note from the tax inspectorate of the importing country about the import of exported goods and payment of indirect taxes, or that the import of such goods is not subject to VAT (letter from the Ministry of Finance of Russia dated April 16, 2014 No. 03-07-РЗ/17338). The application can be submitted either in paper form (in four copies) or electronically with an enhanced qualified electronic signature. If the application is received from the buyer electronically, then it must also contain a message about the marking by the tax office of the importing country. In this case, a paper application is not required (letter of the Federal Tax Service of Russia dated July 1, 2015 No. ZN-4-17/11507).
If information about applications is received by the tax office within the framework of certain international interdepartmental agreements, information about them must be included in the list of applications; - a copy of the customs declaration (if exported in a free customs zone or customs warehouse). In this case, the buyer’s application for the import of goods is not submitted;
- transport and (or) shipping documents confirming the movement of goods from the territory of Russia to the territory of another country - a member of the Customs Union (if the preparation of such documents is provided for by national legislation);
- other documents confirming the validity of applying the zero VAT rate (for example, intermediary agreements, if a Russian organization exports goods through an intermediary (clause 2 of Article 165 of the Tax Code of the Russian Federation)).
2.From Appendix 18 to the Treaty on the Eurasian Economic Union
3. When exporting goods from the territory of one Member State to the territory of another Member State by the taxpayer of the Member State from whose territory the goods were exported, a zero VAT rate and (or) exemption from excise taxes are applied when submitting to the tax authority the documents provided for in paragraph 4 of this Protocol.1
When exporting goods from the territory of one Member State to the territory of another Member State, the taxpayer has the right to tax deductions (credits) in a manner similar to that provided for by the legislation of the Member State applied to goods exported from the territory of this Member State outside the Union. *
Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to deduct VAT on export-related transactions
From July 1, 2016, the procedure for deducting input VAT on purchased goods (work, services) that are used for export operations has changed. Export goods are now divided into raw materials and non-raw materials. The rules for deducting input VAT on export-related transactions depend on this.
Apply the new rules to goods (works, services) related to exports that were registered on July 1, 2016 and later. Input VAT on goods (work, services) that were taken into account before this date should be deducted in the same manner (clause 2 of Article 2 of Law No. 150-FZ of May 30, 2016).
How to divide goods into raw materials and non-raw materials
VAT refund for export - what can be returned and why?
VAT on export of goods is calculated at a rate of 0% (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation), and input tax to suppliers of resources purchased for export operations is paid at regular rates - 18 or 10%. As a result, it turns out that the exporter has VAT to deduct, but no tax to pay. If the zero rate and deductions are properly confirmed, the exporter has full rights to VAT refund paid to suppliers from the budget.
Step-by-step instructions for export VAT refund
Step 1. Collect a package of documents confirming export
First of all, these are documents justifying the legality of applying the 0% VAT rate. Their complete list is contained in Art. 165 of the Tax Code of the Russian Federation, we will focus on the main ones.
In general, when exporting goods it is:
- contract with a foreign buyer;
- customs declaration with the necessary marks ( cm. " " );
- copies of transport, shipping and other documents with marks from customs authorities.
The latter must be certified by the original signature - facsimiles on copies are unacceptable (see the decision of the RF Armed Forces dated December 17, 2014 No. 303-KG14-5248).
Attention!
From 10/01/2015, customs declaration and shipping documentation can be submitted in the form of electronic registers (cm. " " ).
In addition to documents confirming the actual fact of export, you should have documents justifying tax deductions. If there are no such documents, it may turn out that the zero rate is confirmed, but the deduction is denied - then there will be nothing to return.
Step 2. Submit the specified package of documents to the inspection along with the declaration
The declaration is submitted based on the results of the quarter in which the full package of documents is collected, and its last date is the moment of determining the tax base for the export operation (clause 9 of Article 167 of the Tax Code of the Russian Federation).
To confirm export, the Tax Code of the Russian Federation allocates 180 calendar days from the moment the goods are placed under the customs export procedure (clause 9 of Article 165 of the Tax Code of the Russian Federation).
Attention!
It is better not to delay submitting the declaration and documents. If you submit them based on the results of the period during which the 180-day period expires, inspectors may have claims. Although the Ministry of Finance does not see anything reprehensible in this (see, for example, letter dated February 15, 2013 No. 03-07-08/4169), the presence of judicial practice suggests that sometimes tax authorities refuse to confirm exports in such a situation. Moreover, the practice is ambiguous. There are both positive acts for taxpayers (resolution of the Federal Antimonopoly Service of the East Siberian District dated May 25, 2012 in case No. A19-17258/2011), and decisions in support of tax authorities (resolution of the Federal Antimonopoly Service of the West Siberian District dated July 16, 2008 No. F04-4348/2008 (8866-A27-14), F04-4348/2008 (8154-A27-14) in case No. A27-9444/2007-6).
In the declaration according to the form, approved. Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, confirmed export transactions are reflected in section 4 “Calculation of the amount of tax on transactions for the sale of goods (works, services), the validity of applying a tax rate of 0 percent for which is documented” .
Step 3. Wait for the results of the desk audit of the submitted declaration
VAT refund on exports carried out according to the general procedure established by Art. 176 of the Tax Code of the Russian Federation.
If everything is in order with the documents, the inspection will confirm the zero rate and make decisions on compensation and VAT refund. It is quite possible to try to challenge the refusal of compensation.
Before carrying out export operations, you must study VAT accounting, its rates, types and features of calculation. In our article you will find answers to questions about tax preferences for exports in 2018, registration of transactions and declaration of these transactions.
VAT on export of goods
Let's start with the fact that for export operations, the legislation of the Russian Federation provides for a VAT rate of 0%. What exactly needs to be done to apply this rate:
- Export goods into the country according to the customs export procedure;
- Export provided that the goods are moved to a special economic zone of the SEZ;
- Provide services for international transportation of goods.
The customs procedure should be understood as moving goods across the borders of the country, paying the necessary duties at customs, complying with the rules of movement (requirements and prohibitions on the export of certain types of goods), submitting documents and certificates that disclose information about the origin of goods intended for export.
Goods transported to the FEZ are allowed to be warehoused, stored, processed for production, sent for repair, and other loading/unloading activities are carried out for further transportation to their destination.
Important! We must not forget that the main confirmation of the export operation remains the customs declaration, the contract for the supply of goods to foreign partners. Art. will tell you more about this. 165NK.
The moment of determining the tax base for VAT for export
The moment of determining the VAT base in export transactions depends on the availability of a package of customs documentation for the transaction. For export transactions, the period for collecting documentation is set to 180 days. If the company meets this deadline, VAT at a rate of 0% is charged on the last day of the quarter when the package of documents was submitted to the Federal Tax Service.
If the documents are not collected within 180 days after the customs operation, the company will have to charge VAT on the sale of goods in the usual manner on the date on which the goods were transferred to the foreign buyer.
In the future, the fate of VAT depends on the timing of the transaction. If VAT was paid at the regular rate, but the documents were collected late, then the tax paid before July 1, 2016 can be returned. If the transaction was completed after July 1, 2016, the tax amount is deducted in the period when the package for the export transaction was collected or over the next three years.
This condition applies to transactions with buyers located in the Customs Union. There is one exception: an unconfirmed export transaction was carried out using railway transport (delivery), then the sales tax base is recognized on the date of shipment of goods.
VAT on export to Belarus
In the case of deliveries of goods to the countries of the Customs Union, the day on which ownership rights are transferred to the buyer does not depend on the determination of the VAT tax base. If the export transaction is not documented, then VAT must be accrued and paid on the date of shipment of the goods.
For export deliveries, it is allowed to draw up a UPD instead of an invoice. The documents indicate a zero tax rate. In case of delivery to the Customs Union countries, confirmation (package of documents) must be submitted to the Federal Tax Service before the end of 180 days from the date of shipment to the buyer.
The main documents that will confirm the fact of an export transaction are:
- Supply contract;
- Shipping documents;
- Invoices for goods (shipment), UTD, invoice;
- Application for import and payment of indirect taxes;
- Declaration of export transaction.
Such transactions are regulated by an agreement between Russia and the countries of the union adopted in 2010. In accordance with the protocols approved by the agreement, the VAT return should be filed in the quarter when documents giving the right to apply a zero rate on export tax are collected and submitted to the Federal Tax Service.
Tax deductions for VAT when exporting
For VAT payers the legal norms of paragraph 1 of Art. 171TK provides for tax deductions that reduce the calculated tax base for taxable transactions. In this case, certain conditions must be met:
- The product (service or work) was purchased for transactions that are subject to VAT;
- The product (service or work) is accepted for accounting;
- There is an invoice drawn up in accordance with the requirements of Art. 169, 172NK.
So, deductions are recognized and taken into account in the declaration in the period when the transaction took place and on the date of the generated invoice.
For export transactions, special requirements are applied, which have been adopted by law since July 1, 2016. With regard to input VAT on transactions related to the export of raw materials, a rule has been adopted for determining the tax base for VAT, if raw materials are sold for export, the tax calculation date will be the end date of the quarter. Otherwise (if the transaction is not a raw material transaction), there is no need to wait until the end of the quarter to calculate the tax, and there is no need to deduct input tax.
Restoration of VAT deductions for exports
The amount of VAT is restored to the extent that was previously accepted for deduction. An operation is performed to restore the tax in the period when the sale operation was carried out with a zero% VAT tax rate. Until December 31, 2014, there is a rule that obliges the restoration of VAT if goods or services (fixed assets or intangible assets, other property rights) are used in sales (under paragraph 1 of Article 164 of the Tax Code). Under this rule, an operation is accepted using a zero VAT rate and is valid from 10/01/2011.
Starting from January 1, 2015, VAT amounts should not be restored in such cases. And if, in the future, goods or property are used in sales operations at a 0% rate, it is not required. We are talking about the amounts of tax that were accepted for deduction on the basis of received invoices and were reflected in the declaration of the quarter when goods or services were taken into account.
The process for recovering tax amounts is as follows. Tax previously accepted for deduction, which is capitalized on the basis of invoices, is reflected in.
Methods for accounting for separate VAT on exports
If a company operates in the domestic and foreign markets and sells products, it will need to conduct export operations and other sales separately. According to the latest changes in legislation, starting from 01/01/2016, companies are allowed to accept tax for accounting in a simplified way, and not wait until the moment when the tax base can be determined on the basis of clause 3 of Art. 172NK.
But companies exporting raw materials are still required to comply with the rule of Art. 167NK and determine the tax base for VAT in the usual manner. This means that raw materials producers need to prepare a full package of documents that will confirm the right to apply the preferential zero VAT rate. For a clear understanding of who is the exporter of raw materials, the regulatory framework contains the following. The following are recognized as raw materials:
- Charcoal, wood;
- Precious, semi-precious stones (for example, pearls);
- Other mineral commodities/raw materials.
A detailed list is determined by the government of the Russian Federation in paragraph. 3 clause 10 art. 165NK, which lists the codes of types of raw materials for foreign economic activities of a Russian company.
If the company’s foreign trade operations are not permanent, then the legal acts of art. 170NK makes it possible not to use separate accounting in those periods in which the total share of expenses for production and sales excluding VAT did not exceed the share of expenses for transactions with the basic tax rate.
Procedure for calculating tax for export transactions
In the process of entrepreneurial activity, organizations and individual entrepreneurs often carry out export operations. The state is interested in intensifying foreign economic activity, as this contributes to the intensive development of the national economy and its integration into the world economy. In addition, there is an influx of currency into the country and the state’s balance of payments is improving. In order to support business entities carrying out export operations, the state builds its tax policy in such a way that it is profitable for them to sell goods (works, services) for export. One of such benefits, which is provided for by the tax legislation of the Russian Federation, is the zero VAT rate . Judge for yourself how profitable it is to carry out export operations if the tax rate on export operations is 0%, and the taxpayer has the right to deduct “input” VAT. And although from a tax point of view these operations are really beneficial to taxpayers, the latter still prefer to carry out operations for the sale of goods on the territory of the Russian Federation. This is due to the fact that currently the tax legislation regarding exports contains many unsettled issues that significantly reduce the effect of applying the zero rate. This article is intended to help exporting business entities in matters of taxation of value added tax on the export of goods. First, let's find out what export is. Let us turn to the documents regulating foreign economic activity in the Russian Federation. Today this is the Customs Code of the Russian Federation and the Federal Law of October 13, 1995 No. 157-FZ “On State Regulation of Foreign Trade Activities”. According to Article 2 of the Federal Law: export - export of goods, works, services, results of intellectual activity, including exclusive rights to them, from the customs territory of the Russian Federation abroad without the obligation to re-import. The fact of export is recorded at the moment the goods cross the customs border of the Russian Federation, the provision of services and rights to the results of intellectual activity. Individual commercial transactions without the export of goods from the customs territory of the Russian Federation abroad are equated to the export of goods, in particular when a foreign person purchases goods from a Russian person and transfers them to another Russian person for processing and subsequent export of the processed goods abroad; Article 97 of the Customs Code of the Russian Federation gives an almost identical definition: Export of goods is a customs regime in which goods are exported outside the customs territory of the Russian Federation without the obligation to import them into this territory. Consequently, if during the sale of goods there is a real crossing of the border of the Russian Federation (without the obligation to re-import), then such an operation will be recognized as the sale of goods for export. Analyzing Chapter 21 “Value Added Tax”, which regulates the calculation and payment of value added tax, we can conclude: in contrast to the sale of goods (work, services) outside the Russian Federation, during export operations the taxpayer has an object of taxation, and the amount of tax, presented to the taxpayer and paid by him when purchasing goods (work, services) on the territory of the Russian Federation (that is, “input” VAT) or paid by the taxpayer when importing goods into the customs territory under the customs regimes of release for free circulation and temporary import, are accepted for deduction. However, the taxpayer’s right to apply a zero tax rate on export transactions and the right to deductions arise only if the export has factual confirmation, that is, exported goods must actually cross the border of the Russian Federation. The fact of export of goods is confirmed by customs authorities. Today, this procedure is regulated by Order of the State Customs Committee of the Russian Federation dated June 26, 2001 No. 598 “On confirmation by customs authorities of the actual export (import) of goods”, according to which: The customs officer who verified the fact of export of goods, in the case of submitting a customs declaration (copy), makes a note on the reverse side “The goods were completely exported” (if the goods were not completely exported, he indicates the actual quantity of goods exported, its name and code according to the HS of Russia) with the obligatory indication of the date of actual movement of goods across the customs border of the Russian Federation and certifies it with a personal numbered seal. Attention! Customs authorities in the region of whose activities there are seaports (airports) open for international traffic, export of goods placed under the customs regime for the movement of supplies, the fact of import of goods is temporary (until appropriate changes are made to the Order of the State Customs Committee of the Russian Federation dated June 26, 2001 No. 558 ) are confirmed in accordance with the procedure established in the letter of the State Customs Committee of the Russian Federation dated October 11, 2002 No. 01-06/40619. So, according to paragraph 1 of Article 164 of the Tax Code of the Russian Federation: 1. Taxation is carried out at a tax rate of 0 percent on the sale of:1) goods (except for oil, including stable gas condensate, natural gas, which are exported to the territory of the member states of the Commonwealth of Independent States), exported under the customs export regime, subject to the submission to the tax authorities of the documents provided for in Article 165 of this Code;2) works (services) directly related to the production and sale of goods specified in subparagraph 1 of this paragraph.The provisions of this subparagraph apply to work (services) for escorting, transportation, loading and reloading of goods exported outside the territory of the Russian Federation and imported into the Russian Federation, performed by Russian carriers, and other similar work (services), as well as work (services) for processing goods placed under customs regimes for processing goods on customs territory and under customs control; Thus, exporting organizations apply a VAT rate of 0% to all types of goods intended for export. The only exceptions are oil, gas condensate, and natural gas exported to CIS countries; they are taxed at a rate of 20%. Moreover, to confirm the right to use the 0% rate, it is necessary to submit the relevant documents to the tax authorities (Article 165 of the Tax Code of the Russian Federation). In addition, the taxpayer has the right to apply the zero rate in relation to work and services directly related to the production and sale of export goods. These include services for support, transportation, loading and transhipment of goods intended for export, carried out by Russian carriers, and other similar works (services), as well as works (services) for processing goods placed under customs regimes for processing goods in the customs territory under customs control. Attention!If an exporting organization uses the services of foreign carriers, then it must be guided by the requirements of Article 161 of the Tax Code of the Russian Federation, which obliges taxpayers registered with the tax authorities and using the services of taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, but providing services in Russia, calculate, withhold and pay the appropriate amount of tax to the budget. That is, in this case, the exporting organization must act as a tax agent for VAT. Moreover, the tax rate at which the exporting organization must withhold the amount of tax from the income of a foreign person is 20%. This conclusion directly follows from subparagraph 2 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, according to which the 0% rate applies only to transport services that are provided Russian carriers. In fact, a zero tax rate implies the following: the operation is subject to taxation, the tax rate is 0%, and all amounts of VAT paid by the exporter to its suppliers and directly related to the costs of production and sale of exported products (works, services) can be claimed for reimbursement from budget. However, as noted above, in order for a taxpayer to have the right to apply a 0% rate, he must provide documents to the tax authority in accordance with the requirements of Article 165 of the Tax Code of the Russian Federation: 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 the application of 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 cash settlement, 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).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 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 the Russian Federation for Taxes and Duties in agreement with the State Customs Committee of the Russian Federation, 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, 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 the column “Port of unloading” indicates a place located outside the customs territory of the Russian FederationWhen 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) a commission agreement, an agency agreement or an agency agreement (copies of agreements) of the taxpayer with a 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 settlement in cash, 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, the tax authorities may require the taxpayer to submit a full 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.
This right is enshrined in paragraph 1 of Article 31 of the Tax Code of the Russian Federation:
Tax authorities have the right:1) require from the taxpayer or tax agent documents in the forms established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correctness of calculation and timely payment (withholding and transfer) taxes;
Procedure for VAT refund from the budget during export operations
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 the day when customs put the mark “Release permitted” on the cargo customs declaration (CCD) (clause 9 of Article 165 of the Tax Code of the Russian Federation): The documents (their copies) specified in paragraphs 1 - 5 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 the specified documents, the taxpayer must submit a tax return at a 0% rate to the tax office. This requirement is enshrined in paragraph 10 of Article 165 of the Tax Code of the Russian Federation: The documents specified in this article are submitted by taxpayers to justify the application of a 0 percent tax rate simultaneously with the submission of a tax return. Reimbursement of “input” VAT from the export budget is made no later than three months, counting from the date of submission of the declaration at a tax rate of 0% and the required documents (Article 176 of the Tax Code of the Russian Federation): Amounts provided for in Article 171 of this Code in relation to operations 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% tax rate and tax deductions and makes a decision:
- for compensation by offset or return of the corresponding amounts;
- for the refusal (in whole or in part) of compensation.
Appendix A. Cost of goods for which a tax rate of 0% is expected to be applied
Line code 930
Since the 180-day period expired in October, VAT must be charged on the cost of shipped goods, therefore in November 2003, Vesna LLC must make the following entry: Debit 76 Credit 68 - 1,000,000 rubles - VAT was charged on the cost of an unconfirmed export delivery. In addition, a penalty must be charged. The penalty will be accrued from May 21 until the actual moment of payment of the tax to the budget. Vesna LLC paid the tax on unconfirmed exports to the budget on November 21, the Central Bank of the Russian Federation in the period from May 21 to November 21 (185 days) - 21% per annum. Then the amount of penalties that Vesna LLC must pay: 1,000,000 x 21%: 300 x 185 = 129,500 rubles. In this case, the accountant must make the following entry: Debit 99 Credit 68 - 129,500 rubles - the amount of penalties accrued. This amount does not reduce taxable profit. Since the fact of export has not been confirmed, Vesna LLC must submit a declaration for April to the tax office. The cost of an unconfirmed export delivery is 5,000,000 rubles, increased by the amount of VAT, shown in section II of the declaration.
Chapter II. Calculation of the amount of tax on transactions when selling goods (works, services), application of a tax rate of 0 percent, for which it is not confirmed
Taxable objects | Line code | Tax base (A) | VAT rate | VAT amount (B) |
|
Sales of goods, works, services – everything: 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:
The difference between the accrued tax amount and the amount of tax deductions - 360,000 rubles must be reflected by the accountant of Vesna LLC on the final line 910 of section II of a separate tax return. From this line it is transferred to line 480 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 time, Vesna LLC nevertheless collected the entire required package of documents...
This means that, based on Article 176 of the Tax Code of the Russian Federation, VAT can be reimbursed 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 that The organization collected the required set of documents in February 2004. No later than March 20, Vesna LLC must submit a separate tax return to the tax office for February 2004. The cost of a confirmed export delivery - 5,000,000 rubles is reflected in section I of the declaration.
Section I. 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 | Line code | Tax base (A) | VAT rate | VAT amount (B) |
|
Sales of goods, works, services - everything: | |||||
| including: | |||||
Sales of goods exported to customs regime for export | |||||
| including: | |||||
To foreign countries | |||||
Also in this section the following VAT amounts are indicated:
- transferred to suppliers of material resources, works and services used in the production and sale of exported goods (RUB 640,000);
- paid from the cost of export delivery (RUB 1,000,000);
- paid to suppliers and previously accepted for deduction (RUB 640,000). The total amount of tax deductions is reduced by this amount.
| No. | 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 |
| 4 | 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 | 140 | 640 000 |
| including: | |||
| - to foreign countries | 150 | 640 000 | |
| … | … | … | … |
| 22 | The amount of tax previously paid on goods (works, services) for which the application of a 0 percent tax rate was not previously documented | 360 | 1000000 |
| 23 | Amounts of tax previously accepted for deduction on goods (works, services) for which the application of a 0 percent tax rate was not previously documented and subject to restoration | 370 | 1000000 |
| … | … | … | … |
After the tax authority makes a decision on VAT reimbursement, the accountant of Vesna LLC must make the following entry: Debit 68 Credit 76 -1,000,000 rubles. - the amount of VAT previously paid on the cost of an unconfirmed export supply has been refunded. So, we have looked at how value added tax is calculated by an exporting organization when selling goods for export.
Taxation of advance payments related to the export of goods
When considering issues of VAT taxation 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 (Article 162 of the Tax Code of the Russian Federation), the tax base for value added tax increases by the amounts: 1) advance or other payments received for upcoming deliveries of goods, performance of work or provision of services.The provisions of this subparagraph do not apply to advance or 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 paragraph 1 of Article 164 of this Code, the duration of the production cycle of which is more than six months (according to the list and in the order determined by the Government of the Russian Federation). 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, it is determined by Decree of the Government of the Russian Federation of August 21, 2001 No. 602.
RF GOVERNMENT DECREE No. 602 of August 21, 2001 “ON APPROVAL OF THE PROCEDURE FOR DETERMINING THE TAX BASE WHEN CALCULATING VALUE ADDED TAX ON ADVANCE OR OTHER PAYMENTS RECEIVED BY EXPORTING ORGANIZATIONS IN ACCOUNT OF UPCOMING PAYMENTS REMAINING GOODS, TAXED AT A TAX RATE OF 0 PERCENT, THE DURATION OF THE PRODUCTION CYCLE OF WHICH IS OVER 6 MONTHS, AND THE LIST OF GOODS, THE DURATION OF THE PRODUCTION CYCLE OF WHICH IS OVER 6 MONTHS"
In accordance with subparagraph 1 of paragraph 1 of Article 162 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:1. Approve the attached:The procedure for determining the tax base when calculating value added tax on advance or other payments received by exporting organizations on account of upcoming deliveries of goods taxed at a tax rate of 0 percent, the duration of the production cycle of which is more than 6 months;a list of goods whose production cycle lasts more than 6 months.2. This Resolution comes into force after a month from the date of its official publication, but not earlier than the 1st day of the next tax period for value added tax and applies to tax legal relations arising from January 1, 2001.Chairman of the Government of the Russian Federation
M. KASYANOV
Approved
ORDER
DETERMINATION OF THE TAX BASE WHEN CALCULATING VALUE ADDED TAX ON ADVANCE OR OTHER PAYMENTS RECEIVED BY EXPORTING ORGANIZATIONS IN ACCOUNT OF UPCOMING DELIVERY OF GOODS, ASSESSED AT A TAX RATE OF 0 PERCENT, DURATION OF PRODUCTION THE PRODUCTION CYCLE OF WHICH IS OVER 6 MONTHS
1. This Procedure establishes the specifics of determining the tax base when calculating value added tax on advance or other payments received by exporting organizations on account of upcoming supplies for export of goods taxed at a tax rate of 0 percent in accordance with subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, the duration of the production cycle of which is over 6 months (hereinafter referred to as goods), and is valid subject to the provisions of Article 13 of the Federal Law "On the entry 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 ". This Procedure applies to Russian legal entities that received advance or other payments after January 1, 2001 for upcoming export deliveries of goods of their own production included in the list of goods whose production cycle lasts more than 6 months, approved by the Government of the Russian Federation.2. Advance or other payments received by exporting organizations on account of upcoming deliveries for export of goods are not included in the tax base for value added tax only after documentary confirmation of their receipt by exporting organizations.3. The exporting organization, in order to confirm the receipt of advance or other payments, submits to the tax authority simultaneously with the tax return for the corresponding tax period the following documents:a) a contract (a copy of the contract, certified by the signature of the head and chief accountant) of the exporting organization with a foreign person, providing for advance or other payments. If the contract contains information constituting a state secret, then an extract from it is submitted containing the information necessary for tax control;contract (a copy of the contract, certified by the signature of the head and chief accountant) of the organization - commission agent or attorney with a foreign person and a commission agreement or agency agreement (their copies, certified by the signature of the head and chief accountant of the organization - exporter) with the organization - commission agent or attorney - in case of supplies for the export of goods under a commission agreement or agency agreement; b) a bank statement confirming the receipt of advance or other payments from a foreign person to the account of the exporting organization in a Russian bank for upcoming deliveries of goods for export;a bank statement confirming the receipt of advance or other payments from a foreign person to the account of the organization - commission agent or attorney in a Russian bank on account of upcoming deliveries for export of goods, and a bank statement confirming the transfer of advance or other payments from the account of the organization - commission agent or attorney to the organization's account - an exporter in a Russian bank, - in the case of supplies for export of goods under a commission agreement or an agency agreement;c) a document confirming the duration of the production cycle for the manufacture of goods sold for export (indicating their name, production date, HS code assigned by the State Customs Committee of the Russian Federation, the name of the exporting organization, the number and date of the contract in accordance with which the delivery is made to export of goods), issued by the Ministry of Economic Development and Trade of the Russian Federation in agreement with the Ministry of Industry, Science and Technology of the Russian Federation, signed by deputy ministers and certified by the round seal of these ministries. The specified document is issued within 2 weeks from the date of application by the exporting organization. 4. In the case of supplies for export of goods to pay off the debt of the Russian Federation and the former USSR or to provide government loans to foreign states, the exporting organization submits the following documents to the tax authority simultaneously with the tax return:a) a copy of the agreement between the Government of the Russian Federation and the government of a foreign state on the settlement of debts of the Russian Federation and the former USSR or on the supply of goods to cover the provision of government loans to foreign states;b) a copy of the agreement between the Ministry of Finance of the Russian Federation and the exporting organization on financing supplies for export of goods to pay off government debt or to provide government loans to foreign states;c) a bank statement confirming the receipt of advance or other payments to the account of the exporting organization in a Russian bank on account of the upcoming delivery of goods for export, the duration of the production cycle of which is more than 6 months, in the currency of the Russian Federation;d) a document confirming the duration of the production cycle for the manufacture of goods, provided for in subparagraph “c” of paragraph 3 of this Procedure.5. If the application of a 0 percent tax rate is not confirmed in accordance with the established procedure when selling goods for export, the duration of the production cycle of which is more than 6 months, in payment for which advance or other payments were received, these goods are subject to value added tax in accordance with with the legislation of the Russian Federation on taxes and fees.Approved
Decree of the Government of the Russian Federation
LIST OF GOODS FOR WHICH PRODUCTION CYCLE DURATION IS MORE THAN 6 MONTHS
| HS Code | Name of product |
| 3002 10 100 | Immune serum (antiserum) |
| 3002 20 000 | Vaccines for people |
| 8401 | Nuclear reactors; fuel elements (fuel elements) not irradiated for nuclear reactors; equipment and devices for isotope separation |
| 8402 | Steam boilers or other steam-producing boilers (except central heating water boilers which are also capable of producing low-pressure steam); water boilers with superheater |
| 8406 | Steam turbines and other steam turbines |
| 8407 10 | Aviation engines |
| 8407 29 800 0 | Other marine power plants with a power of more than 200 kW |
| 8408 10 510 0 - 8408 10 990 0 | New marine engines with a power of more than 200 kW |
| 8410 | Hydraulic turbines, water wheels and regulators for them |
| 8411 11, 8411 12 | Turbojet engines |
| 8411 22 | Turboprop engines with power over 1100 kW |
| 8411 81, 8411 82 | Gas turbines |
| 8411 91 | Parts of turbojet and turboprop engines (aircraft gearboxes (KSA-2, KSA-3, KSA-54), gearboxes and generator drives) |
| 8412 10 | Jet engines, except turbojet engines |
| 8412 80 990 0 | Other engines and power plants (only power plants and gas pumping stations based on aircraft engines) |
| 8413 81 900 0 | Main circulation pumps for nuclear power facilities |
| 8414 59 300 0, 8414 59 500 0 | Axial and centrifugal fans |
| 8417 10 000 0 | Furnaces and chambers for roasting, smelting or other heat treatment of pyrite ores or metal ores |
| 8419 50 | Heat exchangers |
| 8419 90 800 9 | Other parts of heat exchange units (embedded parts for the hydraulic capacity of the automaticensuring protection (ECCS)) |
| 8428 90 980 0 | Loading equipment (except for cranes) for blast furnaces and other industrial furnaces; forging manipulators |
| 8429 52 100 0 | Full-rotary crawler excavators |
| 8430 41 000 0, 8430 49 000 0 | Other drilling or tunneling machines |
| 8439 10 000 0 | Equipment for the production of mass from fibrous cellulose materials (only lines of wood-preparatory and mass-preparatory equipment with a capacity of 15 tons/day and above; complete lines for the production of woodchips with a productivity of 30 m3/hour and above; cookingsingle- and multi-pipe installations for productionpulp with a productivity of 15 tons/day and above) |
| 8439 20 000 0 | Equipment for the production of paper or cardboard (complete, paper-making, cardboard-making and drying machines onlyproductivity 15 t/day and above; lines byproduction of corrugated and glued cardboardproductivity 20 million m3/year and above) |
| 8454 10 000 0 | Converters |
| 8454 20 000 0 | Foundry ladles |
| 8454 30 | Foundry machines |
| 8455 21 000, 8455 22 000 | Hot and cold rolling mills,Combined hot rolling and cold rolling mills |
| 8455 30 310 0, 8455 30 390 0 | Forged steel work rolls for hot andcold rolling, support rolls for hot andcold rolling |
| 8457 | Machining centers, single- and multi-position aggregate machines, for metal processing |
| 8458 11 | Metal-cutting horizontal lathes (including multi-purpose lathes) with numerical program control |
| 8458 19 400 0 | Automatic lathes |
| 8458 91 | Other lathes with numerical control |
| 8459 31 000 0 | Other boring and milling machines with numerical control |
| 8459 40 | Other boring machines |
| 8459 61 | Other milling machines with numerical control |
| 8459 69 900 0 | Longitudinal milling machines |
| 8459 70 00 | Other thread-cutting machines |
| 8460 11 000 0 | Surface grinding machines with positioning accuracy along any axis of at least 0.01 mm with numerical control |
| 8460 21 110 0 | Internal grinding machines for grinding cylindrical surfaces with numerical control |
| 8461 90 000 0 | Longitudinal planing machines |
| 8461 40 | Gear cutting, gear grinding or gear finishing machines |
| 8462 10 | Forging or stamping machines (includingpresses) and hammers |
| 8462 21 | Bending, edge bending, straightening machines (including presses) with numerical control |
| 8462 31 000 0 | Mechanical shears (including presses), except combined punching and nibblers with numerical control |
| 8462 91 | Hydraulic presses |
| 8474 10 000 0 | Machines for sorting, screening, separation or washing |
| 8474 20 | Crushing or grinding machines |
| 8474 80 902 0 | Other machines for the construction industrymaterials and construction industry, including equipment for the production of cement and sandconstruction products using vibration pressing method |
| 8501 34 | DC motors and generators over 375 kW |
| 8501 53 | Multiphase AC motors with power over 75 kW |
| 8501 63, 8501 64 000 0 | Alternating current generators (synchronous generators) with a power of more than 375 kV |
| 8502 39 910 0 | Turbogenerators with a capacity of more than 30 MW |
| 8502 39 990 0 | Hydrogenerators with a capacity of more than 500 kW |
| 8504 22 -8504 23 000 0 | Transformers with liquid dielectric powermore than 650 kVA |
| 8504 34 000 0 | Other transformers with a power of more than 500 kVA |
| 8505 90 100 0, 8505 90 900 0 | Electromagnets for particle accelerators andparticle analyzers, as well as their parts |
| 8526 | Radar, radio navigation and radio remote control equipment |
| 8535 21 000 0 | Electrical equipment for switching or protecting electrical circuits or for being connected to electrical circuits (only hardware generator complexes for voltages less than 72.5 kV, individual designs, three-pole, weighing about 50 tons, consisting of five transformers, grounding switches, disconnectors) |
| 8537 20 990 0 | Complete gas-insulated switchgears for voltages over 110 kV (custom-made, consisting of threecells containing more than five transformers,control cabinets with dimensions of about 2.5 x 6 x 2 m) |
| 8543 19 000 0, 8543 90 800 0 | Other particle accelerators and parts thereof |
| 8546 90 900 0 | Electrical insulators made of any materials (only high-voltage bushings for voltages over220 kV, - custom-made insulators,monolithic, length more than 10 m, diameter more than1m) |
| 8601 10 000 0 | Railway locomotives powered byexternal power source |
| 8602 10 000 0 | Diesel locomotives (diesel - electric) |
| 8603 10 000 0 | Electric trains (motor cars together withpassenger cars) operating from an external source of electricity |
| 8603 90 000 0 | Diesel trains (containing two locomotives with passenger cars) |
| 8705 90 900 0 | Special motor vehiclesdestinations, other than those used for transportationpassengers or cargo other |
| 8710 00 000 0 | Tanks and other self-propelled armored combat vehicles, whether or not armed, and parts thereof |
| 8802 | Other aircraft (for example helicopters, airplanes); spacecraft (including satellites) and suborbital and space launch vehicles, including those used in the provision of launch services |
| 8803 8802 | Aircraft parts of heading |
| 8805 | Launch equipment for aircraftdevices; deck brakes or similardevices; ground simulators for flightcomposition |
| 8901 | Cruise ships, excursion ships, ferries, cargo ships, barges and similar floating craft for the carriage of passengers or cargo |
| 8902 00 | Fishing vessels; floating bases and other floating facilities for processing and canningfish products |
| 8903 91 100 0 | Sailing vessels with or without auxiliary engine |
| 8903 92 100 0 | Motor boats and cutters, except boats with outboard engines - marine |
| 8904 00 | Tugs and pusher vessels |
| 8905 | Lightships, fire ships, dredgers, floating cranes and other vessels for whichnavigability is of secondary importancecompared to their main function; floating docks;floating or underwater drilling oroperational platforms |
| 8906 00 | Other vessels, including warships and(except for rescue ships, except for rowing boats and ships 8906 90 910 0) weighing no more than 100 kg |
| 9022 14 000 0, 9022 19 000 0 | X-ray installations for medical,surgical, veterinary use and others |
| 9301 | Military weapons, except revolvers, pistols andweapons of heading 9307 |
| 9306 | Bombs, grenades, torpedoes, mines, missiles and similar weapons for warfare and their parts; cartridges, other ammunition, projectiles and parts thereof, including shot and cartridge wads |
Thus, if you export goods not included in this list, then VAT must be charged on the advance payment received from a foreign partner. Moreover, in accordance with the requirements of paragraph 32.2 of the Methodological Recommendations for the Application of Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation, approved by the Order of the Ministry of Taxes of the Russian Federation of December 20, 2000. No. BG-3-03/447, VAT is charged on the amount of the export advance, converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of receipt of this advance payment. In this case, the calculated rate established by paragraph 4 of Article 164 of the Tax Code of the Russian Federation is used: 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 line 120 of sheet 06 of 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. Vesna LLC received an advance payment from a foreign counterparty under a contract for the supply of a consignment of goods - 360,000 rubles. The total cost of the contract is 500,000 rubles. Subsequently, the goods were paid in full and 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: Debit 51 Credit 62 - 360,000 rubles - advance received under the contract; Debit 62 Credit 68 - 60,000 rubles - VAT allocated on the advance payment and reflected in the declaration for payment; Debit 68 Credit 51 - 60,000 rubles - VAT has been paid on the advance to the budget; After receiving confirmation from the tax authorities of the right to apply the zero rate, the accountant must make the following entry: Debit 68 Credit 62 - 60,000 rubles - VAT has been submitted on the advance received for reimbursement.
VAT deductions for export
So, after reading the proposed material, you are probably convinced of 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 (Articles 171 and 172 of the Tax Code of the Russian Federation). This also applies to moments when it is not known in advance whether this product will be exported or sold on the domestic market. According to paragraph 3 of the article 172 of the Tax Code of the Russian Federation: 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. Tax deductions from a taxpayer are regulated by Article 171 of the Tax Code of the Russian Federation, according to which, if a taxpayer carries out operations that are the object of taxation, then on the material and production resources used to carry out such activities, he has the right to deduct an “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 (works, services) used later for export. Based on this, we can recommend several schemes for taxpayers to accept “input” VAT on export transactions. Scheme 1. Export confirmed within 180 days: 1) subject to the conditions of Article 171 of the Tax Code of the Russian Federation, accept VAT for offset in the general declaration; 2) after the fact of export in the current declaration, restore the previously offset amount of VAT; 3) accept VAT for offset again after confirmation of the actual export in the declaration at a rate of 0%, in section I. Scheme 2. The fact of export is not confirmed within 180 days: 1) deduct VAT on goods, works and services used for production purposes, in the general manner, without taking into account the fact that part of the produced products can be subsequently exported (in the general tax return); 2) restore the previously credited amount of VAT after the fact of export in the current declaration (in the general tax return); 3) after the expiration of 180 days from the date of release of goods under the customs regime of export, in the declaration on which the 181st day falls, reflect the accrual of VAT and again accept VAT paid to suppliers as a credit (in the declaration at a tax rate of 0%, section II). Scheme 3. Upon receipt of documents confirming the fact of export, make the following changes in the declaration at a tax rate of 0%, section II, for the period that falls on the 181st day from the date of release of goods in the specified regime: 1) reduce the amount of tax paid to suppliers in connection with the operation of production and sale of goods for export; 2) exclude data on the cost of goods sold for export, the right to apply a zero rate, which is documented; 3) simultaneously with making these changes, submit a separate tax return at a tax rate of 0%, where in Section I reflect the corresponding positive amount of tax deductions, the cost of goods sold for export, the zero rate and the amount of tax. Schemes 4,5,6 can be used by the taxpayer when receiving advance payments. From paragraph 8 of Article 171 and paragraph 6 of Article 172 of the Tax Code of the Russian Federation, it follows that when goods are shipped for export, VAT on advances is subject to deduction. However, the declaration for the same period reflects the cost of goods shipped for export (clause 6 of Article 172 and clause 9 of Article 167 of the Tax Code of the Russian Federation). Scheme 4. If a set of documents confirming the right to apply a zero tax rate is collected during the shipment period, then the taxpayer must:
- in the tax return at a rate of 0%, in section II, reflect the accrual of VAT on the advance received;
- in the tax return at a 0% rate, in section I, reflect as deductions the amount of tax paid on the advance received;
- in the same tax return, reflect the cost of shipped goods, a zero rate and a zero tax amount.
- apply the 1"+" scheme;
- in the tax return at a 0% rate, during which the last of the missing documents was received, in section I, reflect as deductions the amount of tax paid on the advance received.
- apply steps of diagram 2 "+";
- reflect as deductions the amount of tax paid on the advance received in the tax return at a rate of 0%, which falls on the 181st day, in section I;
- apply steps of diagram 3 "+";
- in the updated declaration, also exclude the deduction of VAT from the advance received;
- in a separate declaration at a rate of 0%, in section I, again reflect the offset of VAT on the advance received.
Since July 2016, the rules for deducting input VAT depend on when goods intended for sale for export are recorded and on the date they are taken into account.
This rule also applies to those who sell goods to the countries of the Customs Union: Belarus, Kazakhstan, Kyrgyzstan, Armenia.
This must be taken into account, in particular, when filling out the VAT return.
The deduction of input VAT depends on the type of goods and the date of receipt.
From the third quarter of 2016, exporters can claim input VAT deduction on goods sold for export in the general manner - without waiting for confirmation of the zero rate. That is, when goods are accepted for registration and there is an invoice from the supplier clause 3 art. 172 Tax Code of the Russian Federation. But there are exceptions to this rule. This procedure cannot be used:
- for raw materials sold for export. These are: mineral products, wood and wood products, charcoal, pearls, precious and semi-precious stones, precious metals, base metals and products made from them, as well as products of the chemical industry and related other industries. para. 3 clause 10 of article 165 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated September 14, 2016 No. 03-07-08/53687;
- for goods and other valuables intended for export operations, accepted for accounting before 07/01/2016 clause 2 art. 2 of the Law of May 30, 2016 No. 150-FZ.
Now, as before, when exporting such exception goods, it is necessary to restore the previously accepted input tax for deduction. And then reflect its deduction in a special export section of the VAT return for the quarter in which the tax base is determined clause 9 art. 167 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 02.09.2016 No. 03-07-13/1/51480:
- <или>for the quarter in which a complete package of documents has been collected to confirm the zero rate - by filling out section 4 clause 9 art. 165 Tax Code of the Russian Federation; pp. 4, 5 of the Protocol on the procedure for collecting indirect taxes... (Appendix No. 18 to the Treaty on the EAEU (signed in Astana on May 29, 2014)) (hereinafter referred to as the Protocol); clause 3 of the Procedure, approved. By Order of the Federal Tax Service dated October 29, 2014 No. ММВ-7-3/558@ (hereinafter referred to as the Procedure);
- <или>for the quarter of export shipment - if on the 181st calendar day the export rate is not confirmed. In the updated VAT return, you must additionally fill out (except for previously filed section c) clause 9 art. 165 Tax Code of the Russian Federation; clause 5 of the Protocol:
- section 6 - in which it is necessary to reflect the calculation of tax and VAT deductions;
- Appendix 1 “Information from additional sheets of the purchase book” to section 8 - it will reflect data on invoices confirming the deduction of input VAT;
- Appendix 1 “Information from additional sheets of the sales book” to section 9 - it must reflect the data of the invoice issued in one copy on the 181st day for export shipment.
Such rules for deducting input VAT apply not only to those who export goods to non-CIS countries - it also applies to exporters to the EAEU countries. After all, the export of goods from Russia to Belarus or another EAEU country is also an export for VAT purposes. subp. 1 clause 1 art. 164, paragraph 3 of Art. 172 Tax Code of the Russian Federation; clause 2 of the Protocol.
FROM AUTHENTIC SOURCES
Head of the Indirect Taxes Department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
“ Amounts of input VAT on purchased goods (works, services) can be claimed for deduction in the generally established manner (that is, starting from the tax period in which they were accepted for accounting), if these goods (works, services) were accepted for accounting starting from 01.07. 2016 and are used in sales operations:
- for export - non-commodity goods;
- on the territory of the Russian Federation - precious metals to various funds and the Central Bank of the Russian Federation.
Thus, if we talk only about export operations, then this procedure applies to the sale of non-commodity goods for export both to non-CIS countries and to member states of the EAEU. When shipping Russian non-commodity goods to Belarus and other EAEU countries, input VAT on goods (works, services) is not required to be restored.
At the same time, input tax amounts are deducted in the manner in force before July 1, 2016, that is, at the time the tax base was determined:
- when selling raw materials for export to clause 10 art. 165 Tax Code of the Russian Federation;
- when performing work (providing services) taxed at a zero VAT rate.”
Consequences of the general input VAT deduction procedure for exporters
Firstly, you will have to make changes to the procedure for maintaining separate VAT accounting (if this has not already been done in the third quarter of 2016). To confirm the correctness and timeliness of the declared VAT deductions, it is necessary to organize separate accounting of input VAT:
- for goods (works, services) that are used for operations:
For export of raw materials to clause 10 art. 165 Tax Code of the Russian Federation;
For the performance of work, provision of services taxed at the VAT rate of 0%;
- for goods for export accepted for accounting before 07/01/2016.
The amounts of such input tax can be accounted for in separate accounting sub-accounts or in separate tax registers clause 6 art. 166, paragraph 3 of Art. 172 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated 07/06/2012 No. 03-07-08/172; Federal Tax Service dated October 31, 2014 No. GD-4-3/22600@.
But if goods (work, services) are accepted for accounting starting from 07/01/2016 and are intended for operations for the export of non-commodity goods, then separate accounting of input VAT is not required - it can be taken into account together with input tax on domestic Russian transactions.
The procedure for maintaining separate accounting must be enshrined in the accounting policy. And it can be changed without waiting for the start of the next year, 2017. After all, the changes made are related to changes in legislation and the procedure can be changed from the date the changes come into force Art. 313 Tax Code of the Russian Federation; clause 10 PBU 1/2008; Letter of the Ministry of Finance dated July 14, 2015 No. 03-07-08/40366.
Secondly, Input VAT deduction on non-commodity goods intended for export and purchased starting from July 2016 can be claimed in parts - the same as VAT on goods intended for domestic transactions clause 1 art. 172 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated 04/09/2015 No. 03-07-11/20293, dated 05/18/2015 No. 03-07-RZ/28263. The main thing is to do this within 3 years after the goods are registered in clause 1.1 art. 172 Tax Code of the Russian Federation.
FROM AUTHENTIC SOURCES
“ Indeed, if we are talking about the export of only non-commodity goods accepted for accounting starting from 07/01/2016, then:
- separate accounting is not required to justify the deduction of VAT;
- deductions can be made for 3 years, including in installments, as when purchasing goods (works, services) for internal operations.”
Ministry of Finance of Russia
Example. Reflection in the declaration of deductions of input VAT when exporting to the countries of the Customs Union
/ condition / Obuv-Export LLC had the following operations:
To simplify the example, assume that the organization does not have input VAT on general business expenses.
/ solution / In VAT accounting, the organization reflected these transactions as follows.
STEP 1. We fill out the VAT return for the second quarter of 2016. In section 3 “Calculation of the tax amount...” on line 120 we reflect the VAT deduction in the amount of 90,000 rubles. In section 8 “Information from the purchase book...” we reflect the data on the invoice for shoes purchased from Lodochka LLC.
STEP 2. We fill out the VAT declaration for the third quarter of 2016.
In section 3 “Calculation of the tax amount...” we reflect the following deduction amounts:
| 5. Tax amounts subject to restoration, total including: |
080 | |
| ... | ||
| 5.2. tax amounts subject to recovery when performing transactions taxed at a tax rate of 0 percent | 100 |
Restoration of the VAT deduction declared in the usual manner before 07/01/2016 on goods shipped for export Letter of the Ministry of Finance dated 05/05/2011 No. 03-07-13/01-15; clause 38.5 of the Procedure. The invoice from Lodochka LLC must be reflected in section 9 “Information from the sales book...”, for which it must be registered in the sales book with transaction code 21 Order of the Federal Tax Service dated March 14, 2016 No. ММВ-7-3/136@ |
| ... | ||
| 9. The amount of tax presented to the taxpayer when purchasing goods (work, services), property rights on the territory of the Russian Federation, subject to deduction in accordance with paragraphs 2, 4, 13 of Article 171 of the Tax Code of the Russian Federation... | 120 |
Deduction for a consignment of goods purchased for export after 07/01/2016. In section 8 “Information from the purchase book...” you need to reflect the data on the invoice for shoes purchased from Bashmak LLC in July 2016. To do this, it must be registered in the purchase book with transaction code 01 |
