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How to confirm the zero VAT rate. Nuances of confirming the zero VAT rate

The usual rate for Value Added Tax (hereinafter referred to as “VAT”) is 18% (clause 3 of Article 164 of the Tax Code of the Russian Federation). According to paragraph 1 of paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, when Russian taxpayers sell goods exported under the customs export procedure, taxation with value added tax is carried out at a rate of 0 percent, provided that the documents provided for in Article 165 of the Tax Code of the Russian Federation are submitted to the tax authorities.

Taxation at a 0% VAT rate can be applied to the sale of goods (work, services) in the field of space activities, precious metals by taxpayers engaged in their extraction or production, and so on. However, in this article we will be interested in the sale of goods exported under the customs procedure of export, as well as goods placed under the customs procedure of a free customs zone, subject to the submission to the tax authorities of the documents provided for in Article 165 of the Tax Code of the Russian Federation, or rather the procedure for confirming the zero rate VAT on export of goods. Let us immediately make a reservation that when selling goods exported from the territory of the Russian Federation in the customs export procedure, one Russian organization to another Russian organization, the zero VAT rate does not apply (Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated May 8, 2013 N 03-07 -08/16131 “On the application of the zero VAT rate when one Russian organization sells to another Russian organization goods exported from the territory of the Russian Federation in the customs export procedure”).

So, the application of the 0% rate depends on the submission to the tax authorities of the documents provided for in Article 165 of the Tax Code of the Russian Federation. This:

contract (or a copy thereof), and if the contract contains information constituting a state secret, instead of the full text, you can provide an extract from it with the necessary information. A contract must be concluded with a foreign organization for the supply of goods outside the single customs territory of the Customs Union. This territory consists of the customs territory of the Republic of Belarus, the Republic of Kazakhstan and Russian Federation. Relations between taxpayers of member states of the customs union within the customs union when carrying out transactions are regulated by the following documents:
Agreement on the principles of collecting indirect taxes on the export and import of goods, performance of work, provision of services in the Customs Union (hereinafter referred to as the Agreement) (Moscow, January 25, 2008);
Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the customs union (hereinafter referred to as the Protocol) (St. Petersburg, December 11, 2009, the protocol was ratified by Federal Law dated May 19, 2010 N 98-FZ);
Tax Code of the Russian Federation. The norms of the Agreement and the Protocol (Article 7 of the Tax Code of the Russian Federation) have priority.

When exporting goods from the territory of one state - a member of the customs union to the territory of another state - a member of the customs union, the taxpayer of the state - a member of the customs union from whose territory the goods were exported, a zero VAT rate and (or) exemption from excise taxes are applied when submitting documents to the tax authority provided for in paragraph 2 of the Protocol.

When exporting goods from the territory of one state - a member of the customs union to the territory of another state - a member of the customs union, the taxpayer has the right to tax deductions(offsets) in a manner similar to that provided for by the legislation of a member state of the customs union, applied in relation to goods exported from the territory of this state outside the customs union.

When selling goods to the Republic of Belarus or the Republic of Kazakhstan, the place of sale is recognized as the territory of the Russian Federation, while operations for the sale of goods are subject to VAT at a rate of 0% (letters of the Ministry of Finance of Russia dated 05.05.2011 N 03-07-13/01-15, dated 15.04 .2010 N 03-07-08/113).

The customs declaration (or its copy) must contain the marks of the Russian customs authority that released the goods in the export procedure and the mark of the Russian customs authority of the place of departure through which the goods were exported from the territory of the Russian Federation.

When exporting goods to third countries in the customs procedure of export across the border of the Russian Federation with a member state of the Customs Union, where customs clearance is cancelled, a customs declaration (its copy) is submitted with the marks of the customs authority of the Russian Federation that carried out the customs clearance of the specified export of goods.

In the manner determined by the Ministry of Finance of the Russian Federation in agreement with the Federal Customs Service, the taxpayer may provide a register of customs declarations instead of a customs declaration. The procedure for submitting registers of customs declarations is established by Order of the Ministry of Finance of the Russian Federation dated May 21, 2010 N 48n “On approval of the Procedure for submitting registers of customs declarations.” They must contain information about goods actually exported outside the territory of the Russian Federation in accordance with the customs export procedure and, on the one hand, allow taxpayers to justify the legality of applying the zero VAT rate, and on the other hand, enable tax authorities to exercise control over export transactions. The form of preparation is arbitrary, on paper.

Please note that until January 1, 2014, at the taxpayer's choice, customs declarations are made in written or electronic form using a customs declaration; after this date, mandatory electronic declarations are introduced, except in cases established by the government of the Russian Federation.

Transport documents (or copies thereof) - with marks from the customs authorities of the places of departure, confirming the export of goods outside the territory of the Russian Federation. The specific composition of the documents depends on the type of transport through which the goods are exported outside the territory of Russia. In accordance with paragraph 10 of Article 165 of the Tax Code of the Russian Federation, documents are submitted by taxpayers to justify the application tax rate 0% at the same time as submitting your tax return.

In cases where goods are placed under the customs procedure of a free customs zone, then to confirm the zero rate, the documents specified in paragraphs. 5 p. 1 art. 165 Tax Code of the Russian Federation.

Previously, until October 1, 2011, the list of documents required to confirm exports included a bank statement, which confirmed the actual receipt of money into the exporter’s account. However, in practice, the organization could not always provide such a document (for example, when paying in cash, during barter or offset). The absence of a bank statement resulted in the refusal to apply the zero VAT rate. But starting from October 1, 2011, there is no need to submit an extract; it was excluded from the list of documents, which made it possible to apply a zero tax rate regardless of the form of payment.

Please note that if goods were shipped before October 1, 2011, then the presentation of a bank statement (or a copy thereof) confirming the receipt of export foreign currency earnings to Russia is mandatory.

The documents listed by us must be submitted to the tax authority within 180 days, counting from the date of placing the goods under the customs export procedure, simultaneously with the tax return. But at the same time, paragraph 5 of Article 174 of the Tax Code of the Russian Federation establishes that taxpayers are required to submit a tax return to the tax authorities at the place of their registration no later than the 20th day of the month following the expired tax period. That is, these two deadlines may not coincide, the taxpayer may not have time to collect the necessary documents by the date of filing the return, and 180 days have not yet expired. What to do in such a situation? The answer can be found in the Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated February 15, 2013 N 03-07-08/4169 “On the deadline for submitting documents confirming the legality of applying the zero VAT rate when selling goods for export, if the specified documents are collected within 180 days from the moment the goods are placed under the customs export procedure,” which states that since the moment of determination tax base for VAT on export transactions and the reflection of such transactions in tax reporting depends on the deadline for collecting documents (substantiating the legality of applying the zero rate), then if the taxpayer has not violated the 180-day deadline, these transactions are subject to inclusion in the VAT tax return for that tax year the period in which the day of collection of documents falls, regardless of the fact that this day is not the end of the tax period. In this case, supporting documents are submitted simultaneously with the specified tax return no later than the 20th day of the month following this tax period.

If it was not possible to collect the documents within 180 calendar days after customs clearance, then it is necessary to pay VAT to the budget at the tax rate at which shipped goods are taxed in the Russian Federation (10% or 18%), and the moment the tax base is determined will be the day of shipment. Subsequently, the VAT paid at these rates can be returned within three years if all the necessary documents are collected and submitted to the tax authority (clause 9 of Article 165 of the Tax Code of the Russian Federation).

VAT calculated at the rate of 18% (10%) due to non-confirmation of the right to apply the 0% rate is subject to inclusion in expenses when taxing profits on the basis of paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation, since these amounts of tax are not presented to the buyer (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/09/2013 N VAS-15047/12).

Note that the zero VAT tax rate is mandatory element taxation (clause 1 of article 17 of the Tax Code of the Russian Federation), and the taxpayer cannot apply it arbitrarily, change its size or refuse to apply it (clause 3 of the Determination of the Constitutional Court of the Russian Federation of May 15, 2007 N 372-O-P). Also, one should not confuse taxation at a rate of 0% and exemption from taxation in the manner provided for in Article 149 of the Tax Code of the Russian Federation. When selling goods, operations for the sale of which are not subject to taxation (exempt from taxation), settlement documents, primary accounting documents are drawn up and invoices are issued without allocating the corresponding tax amounts (clause 5 of Article 168 of the Tax Code of the Russian Federation). In this case, the corresponding inscription or stamp “Without tax (VAT)” is made on the specified documents, and at a rate of 0%, an invoice is issued with a mandatory indication of the rate of 0%.

If the full package of documents confirming the right to apply the zero rate, provided for in Art. 165 of the Tax Code of the Russian Federation, is not collected on the 181st calendar day, counting from the date of customs clearance of goods, the moment of determining the tax base for these goods is determined in accordance with paragraph 1 of paragraph 1 of Art. 167 of the Tax Code of the Russian Federation, that is, according to the day of shipment (transfer) of goods.

Thus, until the 181st day from the date of shipment, the organization has no obligation in the declaration to calculate VAT on these shipments at a rate other than 0% (18% or 10%), and at a rate of 0% the shipment data will be reflected at the time when the entire package of documents has been collected.

Sales of export goods, according to paragraphs. 1 clause 1 art. 164 of the Tax Code of the Russian Federation, at a rate of 0% upon their actual export outside the customs territory of Russia and compliance with the conditions of Art. 165 Tax Code of the Russian Federation.
From October 1, 2011, when selling goods under contracts where obligations are expressed in foreign currency, the moment of determining the tax base is the day of shipment. If the obligations are stipulated in rubles in an amount equivalent to a certain amount in foreign currency or conventional monetary units, the moment of determining the tax base is also the day of shipment; upon subsequent payment, the tax base is not adjusted.
To the tax authorities to confirm the rate 0% are presented:
- a contract of the taxpayer or a copy thereof with a foreign person for the supply of goods (supplies) outside the customs territory of Russia;
- an agreement on an order to pay for goods (supplies), concluded between a foreign person and the organization that made the payment (if the proceeds from the sale of goods (supplies) to a foreign person were transferred to the taxpayer’s account from a third party);
- customs declaration (its copy) with marks from the Russian customs authority that carried out customs clearance for the export of goods;
- copies of transport, shipping and (or) other documents with marks from border customs authorities confirming the export of goods outside the territory of Russia.
In addition, it may be necessary to submit other documents; their list will depend on the type of goods exported, methods of moving them across the border and other conditions (Article 165 of the Tax Code of the Russian Federation). For example, if the exported goods do not originate from the territory of the Russian Federation, in addition to the listed documents, a copy of the application for payment of VAT when importing goods into the territory of Russia with a mark from the tax authority confirming that the tax has been paid is submitted to the tax authority.
Term for 180 calendar days are established from the date the goods are placed under the customs export regime. The moment of determining the tax base for these goods is the last day of the quarter in which the full package of documents provided for in Art. 165 Tax Code of the Russian Federation. Documents confirming the sale of goods for export are submitted simultaneously with the VAT return.
The application of a 0% rate does not relieve the exporter from the obligation to issue invoices (in one copy). When filling out an invoice in gr. 7 “Tax rate” indicates the VAT rate equal to 0%; in gr. 8 "Tax amount" - 0, in gr. 9 “Cost of goods (work, services), property rights, total including tax” - an amount equal to that specified in gr. 5 “Cost of goods (work, services), property rights, all without tax” and the cost of shipped goods indicated in the customs declaration.
If the taxpayer collects documents provided for in Art. 165 of the Tax Code of the Russian Federation, invoices issued during operations for the sale of goods for export are subject to registration in the sales book, including tax period, on which the day of collection of documents falls (example 1).

Example 1. On September 27, 2011, the exporting organization purchased a batch of equipment for export sale. The supplier provided a delivery note and invoice. The cost of the equipment is RUB 2,360,000, including VAT - RUB 360,000. The equipment was paid for on the day of purchase.
The equipment was sold for export for $100,000. The foreign buyer made a 50% prepayment for the equipment on November 14, 2011, which was shipped to the foreign buyer on November 17, 2011, and the customs declaration “Release permitted” was marked on November 18, 2011. Under the terms of the contract, ownership of the goods passes on the day the goods are shipped by the exporter. The remaining 50% of the cost of the equipment was transferred to the organization’s foreign currency account on November 22, 2011. Documents to confirm export were collected on January 16, 2012 and submitted to the tax office along with the VAT return.
The exchange rates of the Central Bank of the Russian Federation were as of: November 14, 2011 - 30.5282 rubles/dollars. USA, 11/17/2011 - 30.8417 rub/dollar. USA, 11/18/2011 - 30.7337 rub/dollar. USA, 11/22/2011 - 30.9693 rub/dollar. USA.
The following accounting entries were made in the exporter's accounting:
27.09.2011
Dt sch. 41 "Products"

2,000,000 rub.
purchased equipment for export sale;
Dt sch. 19 "Value added tax on acquired assets", subaccount. "VAT on unconfirmed exports"
K-t sch. 60 "Settlements with suppliers and contractors"
360,000 rub.
"input" VAT is allocated;
Dt sch. 60 "Settlements with suppliers and contractors"
K-t sch. 51 "Current accounts"
RUB 2,360,000
money is transferred to the supplier;
14.11.2011
Dt sch. 52 "Currency accounts"
K-t sch. 62 "Settlements with buyers and customers", subaccount. "Advances received in US dollars"
RUB 1,526,410 ($50,000 x RUB 30.5282) 50% prepayment was received from a foreign buyer;
17.11.2011

K-t sch. 90-1 "Revenue"
RUB 3,068,495 ($50,000 x RUB 30.5282 + $50,000 x RUB 30.8417)
sales of goods for export are reflected;
Dt sch. 90-2 "Cost of sales"
K-t sch. 41 "Products"
2,000,000 rub.
the purchase price of goods sold is written off;
Dt sch. 62 "Settlements with buyers and customers", subaccount. "Advances received in US dollars"

RUB 1,526,410
the previously received advance is credited;
22.11.2011
Dt sch. 52 "Currency accounts"
K-t sch. 62 "Settlements with buyers and customers", subaccount. "Settlements with buyers and customers in US dollars",
RUB 1,548,465 ($50,000 x RUB 30.9693)
the currency received from the foreign buyer for the equipment is credited;
Dt sch. 62 "Settlements with buyers and customers", subaccount. "Settlements with buyers and customers in US dollars",
K-t sch. 91-1 "Other income"
6380 rub.
the exchange rate difference is reflected;
31.03.2012

360,000 rub.
accepted for deduction of VAT on confirmed exports.
When receiving an advance payment from buyers within the framework of foreign economic contracts, exporters do not charge VAT on it; in the future, it is necessary to submit documents to the tax authority confirming the right to apply the “zero” rate. To confirm the 0% rate, the exporting organization: registers the invoice presented by the equipment supplier on September 27, 2011 in the journal of received invoices; on the date of sale of equipment for export, November 17, 2011, issues an invoice at a rate of 0% in one copy and makes an entry in the journal of issued invoices (the amounts in the invoice are indicated in US dollars); determines the deadline for collecting documents (since the equipment was placed under the customs export procedure on November 18, 2011, the deadline for submitting supporting documents to the tax authority is May 20, 2012).
Let's assume that the necessary documents were collected on January 26, 2012, then the tax base should be determined based on the results of the first quarter of 2012. The accountant registers the previously issued invoice dated November 17, 2011 in the sales book on March 31, 2012. At the same time, in gr. 7 of the sales book reflects the amount of revenue on the day of shipment on November 17, 2011 in the amount of RUB 3,068,495.
Advances and advance payments received in foreign currency on the date of shipment are not recalculated, therefore, upon receipt of advance payment, the proceeds for the paid portion are determined based on the exchange rate on the date of receipt of the advance payment. Revenue recalculation:
- the prepayment of 50,000 US dollars received on November 14, 2011 at the rate of 30.5282 rubles/dollar was taken into account. USA;
- the remaining USD 50,000 was recalculated as of the shipment date of November 17, 2011 at the rate of RUB 30.8417/USD. USA.
Revenue - RUB 3,068,495. ($50,000 x RUB 30.5282 + $50,000 x RUB 30.8417).
When determining the tax base, revenue in foreign currency is required to be recalculated on the date of recognition of income. How to calculate the tax base for revenue if there was an advance payment on account of the upcoming delivery of goods, in the new edition of Art. 153 of the Tax Code of the Russian Federation is not specified. In our opinion, it is calculated based on the exchange rate on the date of receipt of the advance or prepayment, i.e. in the order that was in effect until 01.10.2011.
VAT deductions for export transactions must be declared in the same quarter when all documents are collected, so on 03/31/2012 the accountant registers in the purchase book an invoice in the amount of 2,360,000 rubles, including VAT - 360,000 rubles received from the supplier equipment.
In the tax return for the first quarter of 2012, when confirming the “zero” rate on export transactions, section is filled out. 4. On page 010, the amount of “input” VAT is indicated - 360,000 rubles, presented by the equipment supplier.

If the full package of documents is not collected within 180 days, on the 181st calendar day, counting from the date the goods are placed under the customs regime of export, the “zero” rate is considered unconfirmed; the moment of determining the tax base in this case is determined on the day of shipment (transfer) of the goods . In this case, invoices are registered in the sales book in the tax period in which the day of shipment (transfer) of goods falls.
If the “zero” VAT rate is not confirmed the right to deduct amounts of “input” VAT arises (Letter of the Ministry of Finance of Russia dated January 17, 2011 N 03-07-13/1-02).
The date of shipment of goods is the date of the first drawing up of the primary document issued to the buyer of the goods, or the date of issuance of another mandatory document provided for by the legislation of the Russian Federation. If the documents are nevertheless collected after 180 calendar days, the paid VAT amounts are subject to a refund. However, the amounts of penalties and fines are not refundable.
Amounts of “input” VAT on goods that are used for export transactions should be taken into account separately from “input” VAT on transactions subject to VAT at other rates. For example, you can enter separate sub-accounts or create special tax registers.
When is the right to apply a “zero” tax rate in established by law the deadline is not confirmed, then on the 181st day follows:
- recalculate revenue into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of shipment;
- correct the invoice by indicating the VAT rate of 10 or 18% in gr. 7, the corresponding amount of VAT in gr. 8 and the amount of revenue including VAT in gr. 9;
- register the corrected invoice in the sales book for the quarter in which the goods were shipped for export, while the number and date of the correction are indicated in gr. 1a "Number and date of correction of the invoice";
- register the invoice issued by the supplier in the purchase book also for the quarter in which the goods were shipped for export;
- submit an updated VAT declaration for the quarter in which the goods were shipped for export (Section 6 should be completed in the updated declaration).
If the 0% rate is not confirmed on time, then the exporter will have to pay to the budget not only the accrued VAT, but also penalties (example 2).

Example 2. We use the data from the previous example with the condition that the fact of export on time has not been confirmed. The accounting entries for September and November remain the same, and after 180 days the following must be made:
Dt sch. 76 "Settlements with various debtors and creditors", subaccount. "VAT on unconfirmed exports"
K-t sch. 68 "Calculations for taxes and fees", subaccount. "Calculations with the budget for VAT",
RUB 552,329.10 (RUB 3,068,495 x 18%)
VAT is charged on the amount of the unconfirmed export transaction;
Dt sch. 68 "Calculations for taxes and fees", subaccount. "Calculations with the budget for VAT",
K-t sch. 76 "Settlements with various debtors and creditors", subaccount. "VAT on unconfirmed exports"
360,000 rub.
accepted for deduction of “input” VAT on equipment sold for export;
Dt sch. 68 "Calculations for taxes and fees", subaccount. "Calculations with the budget for VAT",
K-t sch. 51 "Current accounts"
RUB 192,329.10 (552,329.10 - 360,000)
the amount of VAT due for payment is transferred to the budget.
On the 181st day after equipment shipment, revenue is recalculated into rubles at the rate of the Central Bank of the Russian Federation on the date of shipment (clause 1, clause 1, clause 9, article 167 of the Tax Code of the Russian Federation). The amount of export revenue on the day of shipment is RUB 3,068,495.
Corrections have been made to the invoice dated November 17, 2011:
- in column 7 - VAT rate 18%;
- in column 8 - the amount of VAT in the amount of RUB 552,329.10;
- in column 9 - revenue at the exchange rate of the Central Bank of the Russian Federation on the day of shipment in the amount of 3,068,495 rubles.
The corrected invoice is registered in the sales book for the fourth quarter of 2011 (the quarter in which the goods were shipped for export).
An “incoming” invoice in the amount of 2,360,000 rubles, including VAT - 360,000 rubles, received from the organization of the equipment supplier, was registered on September 27, 2011 in the purchase book for the fourth quarter of 2011.
In the updated VAT return for the fourth quarter of 2011, section is filled out. 6.
The VAT amount indicated on page 020 section. 6 of the updated declaration, in the amount of 192,329.10 rubles. transferred to the budget.
In addition, it is necessary to charge a penalty at the rate of the Central Bank of the Russian Federation. The penalty is accrued from January 21, 2012 until the date of payment of the tax to the budget.

According to the Ministry of Finance of Russia (Letter dated May 27, 2003 N 16-00-14/177), accrued in accordance with clause 9 of Art. 165 of the Tax Code of the Russian Federation, the amount of VAT is reflected in the debit of account 68 “Calculations for taxes and fees”, subaccount “VAT for reimbursement”, in correspondence with the credit of account 68, subaccount “VAT for accrual”.
In our opinion, since before the submission of documents confirming the validity of the application of the 0% tax rate, the organization does not have the right to deduct the amount of VAT accrued for payment to the budget, the accrual of VAT can be reflected by an entry in a separate sub-account opened to account 19 “Value added tax for acquired assets" or to account 76 "Settlements with various debtors and creditors." The accounting entries in this case are as follows:
Dt sch. 19 "Value added tax on acquired assets", subaccount. "VAT on unconfirmed exports", (76 "Settlements with various debtors and creditors", subaccount "VAT on unconfirmed exports"),
K-t sch. 68 "Calculations for taxes and fees", subaccount. "VAT calculations"
VAT has been charged on the cost of goods sold for export, the right to apply a 0% tax rate for which has not been confirmed;

K-t sch. 19 "Value added tax on acquired assets", subaccount. "VAT on unconfirmed exports"
accepted for deduction of “input” VAT on goods sold for export based on an invoice;
Dt sch. 68 "Calculations for taxes and fees", subaccount. "VAT calculations"
K-t sch. 19 "Value added tax on acquired assets", subaccount. "VAT on unconfirmed exports", (76 "Settlements with various debtors and creditors", subaccount "VAT on unconfirmed exports"),
The VAT amount was restored after the full package of documents was collected and the tax inspectorate made a decision to confirm the right to apply the “zero” VAT rate.
After the tax inspectorate makes a decision to confirm the right to apply the “zero” VAT rate and refund the tax, the transferred amount of tax can be offset against arrears, penalties, fines and (or) current payments (clause 4 of Article 176 of the Tax Code of the Russian Federation) or returned to organization current account.
If in the future a package of documents confirming the “zero” rate is nevertheless collected, the taxpayer will have to issue another invoice (the date of issue will be the last day of the month when the package of documents is collected, the number should be assigned in chronological order), again indicating in gr. 7 and 8 are zeros, and in gr. 5 and 9 - identical amounts of export revenue (example 3).

Example 3. Let's continue to consider the situation according to the conditions of the previous examples. Let’s assume that the exporting organization collected the full package of documents in July 2012. No later than October 20, 2012 (the deadline for filing the declaration for the third quarter), a declaration and a full package of documents confirming the 0% rate should be submitted (clause 10 of Article 165 of the Tax Code of the Russian Federation) . The invoice at the 0% rate should be issued to the accountant on July 30, 2012.
The accounting entries are as follows:
Dt sch. 68 "Calculations for taxes and fees", subaccount. "Calculations with the budget for VAT",
K-t sch. 76 "Settlements with various debtors and creditors", subaccount "VAT on unconfirmed exports",
RUB 555,150.60
VAT on unconfirmed exports has been restored.

Is zero tax mandatory when exporting goods?

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

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

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

Restoration of VAT previously accepted for deduction

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

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

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

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

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

Example of VAT restoration when exporting a commodity

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

Date of operation	the name of the operation	Debit	Credit	Amount, rub.	Note
1st quarter 2017
30.03.2017	The goods have been accepted for registration	41	60	100 000
30.03.2017	Input VAT allocated	19	60	18 000
30.03.2017	VAT is accepted for deduction	68	19	18 000	The supplier invoice is recorded in the 1st quarter purchase ledger. Operation type code "01". The tax deduction is reflected on line 120 of Section 3 of the VAT return for the 1st quarter of 2017.
2nd quarter 2017
30.04.2017	Sales of goods reflected	62	90	170 951	The tax base for VAT is determined at the Bank of Russia exchange rate on the date of shipment ($3000*56.9838). Within 5 calendar days from the date of shipment of the goods, an invoice is issued with a VAT rate of 0%, but is not registered in the sales book.
30.04.2017		90	41	100 000
04/30/2017	VAT restored	19	68	18 000	The supplier invoice is recorded in the 2nd quarter sales ledger. Transaction type code “21” The tax amount is reflected in line 100 of Section 3 of the VAT return for the 2nd quarter of 2017.
A package of documents confirming the 0% rate has been collected
30.09.2017	Zero VAT rate confirmed				An invoice with a 0% rate, issued upon shipment of goods, is registered in the sales book for the 3rd quarter of 2017. Operation type code "01". The tax base is reflected in line 020 of Section 4 of the VAT return for the 3rd quarter
30.09.2017	Tax deduction claimed	68	19	18 000	The supplier's invoice is registered in the purchase book for the 3rd quarter of 2017. Operation type code "25". The tax deduction is reflected on line 030 of Section 4 of the VAT return for the 3rd quarter of 2017.

Filling out a VAT return when exporting

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

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

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

An example of reflecting the export of non-commodity goods

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

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

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

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

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

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

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

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

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

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

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

Date of operation	the name of the operation	Debit	Credit	Amount, rub.	Note
1st quarter 2017
20.03.2017	The goods have been accepted for registration	41	60	100 000
20.03.2017	Input VAT allocated	19	60	18 000
25.03.2017	Sales of goods reflected	62	90	172 274	Within 5 calendar days from the date of shipment of the goods, an invoice is issued with a VAT rate of 0%, but is not registered in the sales book. $3000*57.4247
25.03.2017	The cost of the goods is written off	90	41	100 000
On the 181st calendar day, a package of documents confirming the 0% rate has not been collected
	VAT charged at the rate of 18% * If an organization is sure that it will not be able to collect a package of documents, then VAT is charged to other expenses	68.NE	68	31 009	It is necessary to draw up a new invoice in one copy with a rate of 18% and register it in an additional sheet of the sales book for the period of shipment of the goods. Operation type code "01". The tax base is reflected on line 020, and the tax amount is reflected on line 030 of Section 6 of the updated declaration for the 1st quarter of 2017.
	Tax deduction claimed	68	19	18 000	The supplier's invoice is registered in an additional sheet of the purchase ledger for the period of shipment of the goods. Operation type code "01". The deduction is reflected on line 040 of Section 6 of the updated VAT return for the 1st quarter of 2017.
	Penalties accrued	99	68

Tax deduction for VAT upon export

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

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

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

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

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

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

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

Continuation of the example

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

Export of goods and products outside Russia is considered separately in tax legislation. Since the place of sale in this case is outside Russia, the exporting organization does not have the obligation to pay VAT to the budget.

To calculate VAT on exports, a 0% rate is applied.

This rate is a type of tax benefit. The essence of the concept of a zero rate is that the exporting organization receives the right to a VAT refund without its accrual and payment. That is, in fact, the exporter receives back the VAT he paid to the budget during the production or purchase of the goods being sold, and VAT is not charged when selling outside the Russian Federation.

There are 3 types of transactions in which the use of a zero rate is legal:

Placing goods for export under customs control;
Works and services related to the production of export goods;
Transport services for the movement of goods placed under customs regime.

For these transactions, the organization charges VAT at a rate of 0%. To confirm the application of this rate, a number of conditions must be met:

Providing a contract, agreement with the supplier;
Customs declaration with customs marks;
Accompanying and transport documents;
Intermediary agreement when exporting through an intermediary.

The types of accompanying documents will vary depending on the type of transport used.

Confirmation of the 0% rate falls entirely on the shoulders of the taxpayer. This is logical, since the essence of the zero rate is to receive a tax deduction without charging and paying output VAT.

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The zero rate confirmation must be ready within less than 180 days from the date of customs stamp. Failure to comply with this deadline results in the accrual of VAT at the usual rate, the obligation to transfer penalties for late payment of VAT and the filing of an “adjustment”. Similar consequences will arise if there is no customs stamp on the documents.

VAT refund when exporting from Russia

Collecting documents to confirm the zero rate is only the first step. Next, the regulatory authorities of the Federal Tax Service begin checking the authenticity of documents and reviewing compliance with all legal requirements, as well as checking whether the exporter has any debt to the budget.

The collected documents are submitted to the Federal Tax Service along with the VAT return for the period in which they were collected. Tax authorities conduct a desk audit within three months and, based on its results, make a decision on VAT refund or refusal to refund.

Postings for export VAT

If after 180 days the export is not confirmed, then the amounts of unconfirmed VAT are reflected using the following entries:

Postings for VAT refund upon confirmation of export:

Despite the declared preferential benefits, the use of a zero rate can rather be considered an obligation of the organization rather than a right.

Export of goods by a foreign buyer

If the export goods are exported by a third party transport company, and the buyer himself uses the same list of documents to confirm the bid. Copies of the necessary documents are provided by the foreign partner; with these documents, the Russian exporter carries out the rate confirmation procedure in the usual manner.

Export to the EAEU

When exporting goods to the countries of the Eurasian Economic Union, which include Belarus, Kazakhstan, Armenia, and Kyrgyzstan, confirmation of the 0% rate is not required. To confirm the legality of applying this rate, it is necessary to request a certificate of payment of VAT by the buyer.

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

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

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

Specifics of export VAT

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

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

Example

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

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

How to confirm the zero rate for an export transaction

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

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

Export to EAEU countries

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

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

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

Export to other foreign countries

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

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

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

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

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

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

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

During implementation desk audit subject to analysis:

availability of the exporter's resources necessary for international trade– office, warehouses, staffed staff;
presence of licensing and permitting documentation;
timely conclusion of agreements with transport and logistics companies transporting export cargo.

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

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

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

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

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

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

Voluntariness in applying a zero VAT rate

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

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

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

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

When can an exporter receive budget money?

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

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

Refusal of tax refund

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

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

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