VAT refund upon export from Russia: order and schemes

The tax authorities pay special attention to the verification of VAT amounts during export. Since operations for the sale of goods abroad are subject to VAT in a different order. The tax is calculated twice: in the country of destination and in the country of origin. In Russia, VAT is refunded upon export. What is it, read further.

Principles of taxation

In the country of destination, the tax is levied on all imported goods. It is paid by the end user. In the country of origin, VAT is levied on all local goods, regardless of the place where they will be consumed. The absence of export duties testifies to the signs of free trade. Although Russia has not entered the WTO, it is still necessary to take into account these principles of taxation of foreign economic transactions. In Russia all export operations are subject to a zero rate.

Reimbursement of VAT on export: differences from the general order

First, to confirm the fact of export operations, the taxpayer must submit a declaration to the Federal Tax Service. It shows the calculation of the surplus tax amount, which is subject to return.

Secondly, after submitting the documents, the organization is checked in detail for compliance with the declared requirements within three months after the collection of documents. Based on the results of the inspection, a final decision is made.

Thirdly, the return of VAT on exports from Russia is carried out by transferring the amount to the account of the taxpayer or transferring the amounts paid against future payments.

Bid application

The list of goods to which the zero rate applies is presented in art. 164 of the Tax Code. Use this bet is only possible if the goods are on the territory of the Russian Federation before shipment. To use the preferential scheme, you need to submit to the tax package of documents within 180 days after crossing the border. Another 20 days of the next tax period are allocated to provide a "zero" declaration.

Example

LLC has concluded a contract for the supply of equipment to Iran. The organization prepared documents on August 24, 2014. The deadline expires on August 27, 2014. The exporter must provide documents from 1 to 20 September.

Applying a zero rate is an obligation, not a taxpayer's right. If the documents are not collected on time, then the organization will have to pay the tax at its own expense.

Base calculation

Determination of the tax base is carried out at the time of sale of goods on the last day of the month of collection of documents. Revenues are translated into rubles at the exchange rate of the Central Bank as of the date of payment for shipment. Advance payments for export supplies are not included in the database.

The list of documents confirming the right to receive a VAT refund when exporting from Russia is presented in art. 165 of the Tax Code. These include:

• Contract with a foreign company;
• An extract from the bank, confirming the receipt of revenue;
• Customs declaration ;
• Shipping documents with notes of customs authorities.

Contracts

Export operations are carried out on the basis of a contract of sale, delivery or barter. In any of the documents can not include any tax clauses. Legislatively it is allowed to conclude contracts with branches of foreign companies that are located on the territory of the Russian Federation. If the transaction passes through the commission agent, then in addition you need to provide a copy of the contract with the agent.

Statement from the bank

The bank statement, although it is a supporting document, does not contain all the information on the transaction. To this, you must additionally attach a payment order or a swift message. The FTS requires an extract only when carrying out exchange operations.

If the proceeds came from a third party, then it is necessary to submit a contract of assignment between the foreign company and the payer. By the way. Since 2006, all export operations must be paid by the buyer from the settlement account.

Customs declaration

This document should contain the notes of the customs authorities that carried out the release of goods. In case of loss of documents, the exporter can receive written confirmation of the fact of export of goods.

Shipping documents

International transportation can be carried out by different modes of transport. On each of them the corresponding invoice is issued:

• Bill of lading is governed by the Convention on the Carriage of Goods by Sea;
• Air waybill was developed by the Convention on the Unification of Air Transport Regulations;
• CMR is issued for each auto delivery;
• The frachtbrief original is compiled according to the rules of Federal Law No. 18 "Railway Transport Charter".

Copies of shipping documents must contain the marks of the customs authority.

The value of the deductions

VAT refund upon export from Russia is carried out on the amount of deductions. Since the rate for such transactions is 0%, the entire amount of the "input" VAT is subject to reimbursement.

Tax amounts paid for purchased goods on the territory of the Russian Federation are subject to return. At the same time, the exporter must keep separate records of the "incoming" VAT. Usually for these purposes subaccounts are opened to account 90 "Sales" and 19 "VAT". Distribution of general economic expenses is carried out in proportion to export earnings or its cost in the total amount.

Example

In August 2013, LLC acquired goods worth 200 million rubles. VAT included. All the conditions under which VAT is refunded for exports from Russia have been met. The organization submitted a "zero" declaration and made the following entries in the BU:

- DT68 KT19 - 30,508 thousand rubles. - The tax is accepted to a deduction.

In September 2013, LLC concluded an international contract, and already on September 6 received an advance payment of $ 50 thousand dollars. The first shipment of goods was customs on September 26. On the same day, the organization began collecting documents.

The accountant prepared invoice accounts for the amount of 327,778 thousand rubles purchased. (VAT of 50 thousand rubles.), 131,111 thousand rubles. (VAT 20 thousand rubles.) In August and 655,556 thousand rubles. (VAT 100 thousand rubles.) In September. In the tax return the amount of VAT should be reduced by 70 thousand rubles. The tax paid on the September account is not included in the current reporting period.

If the primary declaration had already been filed, we would have to make an adjustment. For this purpose, a record DT19 KT68 - 70 thousand rubles is made in the BU. The VAT amount for the September account should be transferred to the sub-account of the "input" VAT: ДТ19 КТ19 - 170 thousand rubles. This is how the procedure for refunding VAT refunds when exporting goods is in brief.

Export not verified

If on the 181st day from the date of shipment the organization did not collect a package of documents, it must calculate the tax on export proceeds at a rate of 18 or 10%. At the same time, revenue is translated into rubles at the official rate. The payment was due on the 20th of the next month after the implementation. Over the past periods, the FTS receives a "clarification" with a 0% rate. If there is no VAT required on the "internal" account, then the organization will need to pay a penalty. It is charged from the 21st day, the next month after the shipment. All fees must be paid at the expense of the profits of the organization.

In the BU, the following entries are made:

- DT91 KT68 - charge of VAT.

- ДТ68 КТ51 - transfer of the tax to the budget.

In addition, it is necessary to make a transfer of "input" VAT between sub-accounts.

Overestimate of value

To issue a refund of VAT when exporting a car from Russia, a scheme of overstating the value is used. The higher the price in the documents is indicated, the more will be the VAT payable. At the same time, there is one obligatory condition - the foreign currency earnings should come exactly to the account of the exporter. In this case, an additional expense item will appear. It will be necessary to pay a percentage of the foreign exchange earnings to the state. That's how VAT is refunded when exporting cars from Russia.

Export of intellectual property

Export of works is not subject to declaration. The exception is cases where it is necessary to return the listed advance from the buyer. In such cases:

• Is a contract for the provision of marketing services,
• The results are written to the disk, which must be done through the customs;
• The fact of having one disc is recorded in the declaration.

The declaration then indicates the amount of several thousand dollars for a refund of VAT when exporting from Russia. This scheme is also used when importing goods.

The consequences of using such schemes are toughening of requirements in the legislation. To avoid money laundering, new rules are introduced for the accounting of the refundable tax. Not so long ago, a rule appeared according to which a tax refund can be made to each exporter, provided that the previously paid VAT amount must in fact arrive in the budget.

We also consider the option of opening special accounts, for which the refund of VAT on exports from Russia will be transferred.