VAT on export transactions. VAT refund when exporting from Russia: procedure and schemes

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 paid for Russian territory VAT fiscal authorities pay special attention to enterprises using 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, for a total net profit of 50,000 rubles.

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

How to confirm the zero rate for an export transaction

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

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

Export to EAEU countries

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

• transport and commodity 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 transfer it to 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 within 180 calendar days after the cargo leaves Russia, create and present to the tax service a package of necessary documents.

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

During the desk audit the following is subject to analysis:

• 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 – prerequisite. 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 the costs of purchasing materials and raw materials, goods for sale, transport services third party companies, warehouse rental, 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.

VAT return for 1st quarter. 2018 (Part 2)

What are the features of applying a zero VAT rate when exporting goods?

When selling goods exported under the customs export procedure, VAT is taxed at a rate of 0% (clause 1 of Article 164 of the Tax Code of the Russian Federation). Zero VAT rate for exports is applied subject to presentation in tax authorities documents provided for in Art. 165 Tax Code of the Russian Federation. 180 calendar days are given to collect the package of documents, starting from the date the goods are placed under the customs export procedure (paragraph 1, clause 9, article 165 of the Tax Code of the Russian Federation). The exporter's procedure is as follows:

1. When shipping goods for export, the seller must issue an invoice with the 0 VAT rate for export in the usual manner, but there is no need to register this invoice in the sales book yet. The tax base for VAT arises on the last day of the quarter in which documents confirming the right to a zero rate are collected (clause 9 of Article 167 of the Tax Code of the Russian Federation). Therefore, a “zero” invoice will be registered in the sales book of the quarter in which the seller collects documents to confirm the zero VAT rate.
2. If the documents were collected before the expiration of 180 days, then, as already mentioned, an invoice with a zero VAT rate must be registered in the sales book and, accordingly, reflected in Section 9 of the VAT return for the quarter in which the documents were collected. The calculation of VAT on such transactions is reflected in Section 4 of the VAT return. Simultaneously with the submission of the declaration to the tax authority, a package of documents must be submitted (clause 9 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

If after 180 calendar days it was not possible to collect the package of documents, the sale of goods is subject to VAT at rates of 10% or 18% (clauses 2, 3 of Article 164, paragraph 2 of clause 9 of Article 165 of the Tax Code of the Russian Federation). Moreover, the tax must be calculated for the quarter in which the goods were shipped for export (clause 9 of Article 167 of the Tax Code of the Russian Federation).

To do this, the taxpayer must draw up a new invoice in one copy, calculating VAT on the shipped goods at a rate of 10% or 18% and register it in an additional sheet of the sales book for the quarter in which the export goods were shipped (clause 22(1) of the Rules maintaining a sales book used in calculations of value added tax (approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).

Besides, it is necessary to submit an updated VAT return, reflecting transactions with an unconfirmed zero rate in Section 6 of the declaration, having previously paid the arrears and the corresponding penalties (Article 81, paragraph 2, paragraph 9, Article 167 of the Tax Code of the Russian Federation).

VAT calculated for payment when export is not confirmed can be deducted if the taxpayer subsequently manages to collect a package of documents confirming the zero VAT rate (clause 9 of Article 165, clause 3 of Article 172 of the Tax Code of the Russian Federation).

If the taxpayer does not intend to confirm the 0% rate in the future, then on the basis of clause 1 of clause 1 of Article 264 of the Tax Code of the Russian Federation, VAT calculated at a rate of 18% or 10% can be taken into account as part of other expenses that reduce taxable profit. The date of recognition of such expenses is the 181st day from the date of placing the goods under the customs export procedure (Letter of the Ministry of Finance of Russia dated July 27, 2015 N 03-03-06/1/42961, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 9, 2013 N 15047/12, Letter Federal Tax Service of the Russian Federation dated December 24, 2013 N SA-4-7/23263).

Please note that when calculating in foreign currency The tax base for VAT when exporting goods is in any case determined at the rate of the Central Bank of the Russian Federation in effect on the date of shipment of goods (clause 3 of Article 153 of the Tax Code of the Russian Federation), even if an advance payment was received from the buyer. Therefore, when receiving an advance payment for an export supply, the tax bases for VAT and income tax will be different.

We also note that when applying a zero VAT rate, in some cases the deduction of VAT relating to such transactions is carried out in a special manner.

How does VAT when exporting goods to Belarus and other EAEU countries differ from VAT when exporting goods to “non-CIS countries”?

When exporting (exporting) goods to the EAEU countries (Belarus, Kazakhstan, Kyrgyzstan and Armenia), a zero VAT rate is also applied. But the procedure for confirming the zero rate is established by Appendix No. 18 to the Treaty on the Eurasian Economic Union (signed in Astana on May 29, 2014) (hereinafter referred to as the Protocol). The list of documents confirming the zero VAT rate is given in paragraph 4 of the Protocol (this is an agreement, transport and shipping documents, etc.).

Unlike “regular” exports, to confirm the zero VAT rate, instead of a customs declaration, it is necessary to submit an application for the import of goods and payment of indirect taxes, drawn up in the form provided for by a separate international interdepartmental agreement. Such a statement with the mark of his tax authority must be handed over to the Russian seller by the foreign buyer.

Is it mandatory to apply a zero VAT rate?

Until 2018, the application of a zero VAT rate was mandatory. After all, the tax rate is not a benefit, and the norms of the Tax Code of the Russian Federation do not provide for the choice of tax rate (Definition of the Supreme Court of the Russian Federation dated February 20, 2015 N 302-KG14-8990 (See Letter of the Federal Tax Service of Russia dated July 17, 2015 N SA-4-7/ 12693@).

But from January 1, 2018, taxpayers had the opportunity to refuse to apply the zero VAT rate, though only in some cases and under certain conditions. The 0% rate can be waived only when exporting goods, as well as for works and services related to exports and specified in paragraphs. 2.1 - 2.5, 2.7 and 2.8 clause 1 art. 164 of the Tax Code of the Russian Federation, for example, on international transportation of exported goods (clause 7 of Article 164 of the Tax Code of the Russian Federation). But it's not that simple.

You can refuse to apply the zero rate only in relation to all transactions for which such a refusal is provided for in clause 7 of Article 164 of the Tax Code of the Russian Federation and only for them.

For example, if a taxpayer refused to apply the zero VAT rate in accordance with clause 7 of Article 164 of the Tax Code of the Russian Federation, he automatically refused the zero rate both when exporting goods and during the international transportation of exported goods, but he is obliged to apply a zero VAT rate if he provides transportation services for imported goods, since a waiver of the 0% rate for such services is not provided.

Also note that you cannot refuse to apply the zero VAT rate when exporting goods to Belarus, Kazakhstan, Armenia and Kyrgyzstan, because When exporting goods to the EAEU countries, an international agreement is in force (Article 7 of the Tax Code of the Russian Federation), establishing the mandatory application of a zero VAT rate when exporting goods to the EAEU countries (Clause 1, Article 72 of the Treaty on the Eurasian Economic Union and Clause 3 of the Protocol).

Therefore, if the taxpayer refused to apply the zero VAT rate when exporting goods, exports of goods to the EAEU countries should still be taxed at a zero rate.

How can I refuse to apply the 0% rate?

In order not to apply the zero VAT rate, it is necessary to submit a corresponding application to the tax office, and this must be done in advance - no later than the 1st day of the quarter from which the taxpayer wants to refuse (clause 7 of Article 164 of the Tax Code of the Russian Federation). Those. If a taxpayer “accidentally” has a one-time export transaction, and he has not previously refused to apply the zero VAT rate, he will have to apply a 0% rate.

You can refuse to apply the zero rate for at least 12 months.

What consequences await the seller and the buyer if, instead of a zero VAT rate, the seller immediately presents a tax at a rate of 18%?

The most significant tax risks for Russian buyers of services and works are taxed at a zero VAT rate. Those. if, for example, for the services of international transportation of goods (including freight forwarding services), the customer receives an invoice with a VAT rate of 18%, and accepts this amount of tax for deduction, the tax authority will refuse to deduct VAT. Moreover, judicial practice in such situations is not on the side of taxpayers (Determination of the Supreme Court of the Russian Federation dated September 3, 2014 N 307-ES14-314, Resolution of the Arbitration Court of the East Siberian District dated November 14, 2014 in case No. A33-3050/2013; Determination Supreme Court RF dated February 20, 2015 N 302-KG14-8990). Besides, the buyer cannot take into account the wrongfully claimed VAT in expenses, reducing taxable profit (clause 2 of article 170, clause 19 of article 270 of the Tax Code of the Russian Federation).

Exporter-sellers have the risk that the buyer will charge him an illegally charged 18% VAT as unjust enrichment(See Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/17/2012 N 16627/11 in case N A40-127287/10-89-913, Resolution of the FAS SAC dated 03/22/2012 in case N A19-10351/2011, dated 12/20/2010 in case N A33-437/2010, FAS MO dated 02/08/2012 in case N A40-8404/07-37-86, dated 01/25/2012 in case N A40-7806/11-22-60).

In addition, if raw materials were exported or the taxpayer improperly claimed 18% VAT on work or services taxed at 0%, there is a risk of “additional input VAT charge.” Those. tax authorities will remove deductions made before determining the tax base and (or) on the date of shipment of goods (work, services) will restore the amounts of VAT previously accepted for deduction for such transactions. This is due to the fact that when applying a zero VAT rate on the above operations, a special procedure for deductions applies (clause 3 of Article 172 and clause 10 of Article 165 of the Tax Code of the Russian Federation).

How to deduct VAT when exporting goods?

The answer to this question depends on what goods are shipped for export, as well as when the goods (work, services) involved in export operations were accepted for accounting.

From July 1, 2016, VAT tax deductions for the export of goods not related to raw materials are made in the usual manner after the acquisitions are reflected in accounting (clause 3 of article 172 and clause 10 of article 165 of the Tax Code of the Russian Federation).

If goods related to raw materials are shipped for export or “old” acquisitions are involved in export operations (i.e. goods, works, services accepted for accounting before 07/01/2016), then input VAT on them is subject to deduction in a special manner. Such deductions are made at the time of determining the tax base for VAT, i.e. in the quarter in which the zero VAT rate was confirmed. And if within 180 days it is not possible to collect a package of documents confirming the zero VAT rate, then VAT deductions will be made on the date of shipment of the goods (in the updated declaration).

Accordingly, VAT deductions related to the export of raw materials or “old” acquisitions are reflected in the purchase book only when determining the tax base for exports, and in the VAT return, the amounts of such deductions are reflected in the “export” sections: in Section 4 (if the rate is 0% confirmed) or in Section 6 (if it was not possible to collect the package of documents within 180 days).

Is it necessary to restore VAT when exporting goods?

If they are shipped for export non-commodity goods accepted for accounting from 07/01/2016 and later, then there is no need to restore VAT or in any way maintain separate accounting for input VAT. The Ministry of Finance of the Russian Federation also clarifies that the amounts of input VAT on “new” goods (works, services), accepted for deduction at the time of their acquisition, are not subject to restoration in the tax period during which the tax base for exported non-resource goods is determined (Letter of the Ministry of Finance Russia dated December 12, 2016 N 03-07-08/73930).

When exporting primary goods or for “old” acquisitions related to the export of non-commodity goods, as already mentioned, the taxpayer is required to keep separate records of input VAT, i.e. such deductions are made only at the time of determining the tax base for VAT. Therefore, in the case where the taxpayer did not intend to use such goods in export operations and accepted VAT for deduction, the VAT previously accepted for deduction will have to be restored when the goods are shipped for export. It will be possible to accept it for deduction only when determining the tax base (clause 3 of Article 172 of the Tax Code of the Russian Federation).

Example:
In the 1st quarter of 2018, the taxpayer shipped non-commodity goods for export. Moreover, some of the shipped goods were purchased by him back in May 2016, and some in 2017. VAT on them was accepted for deduction. In this case, when shipping goods for export in the 1st quarter of 2018, the taxpayer must restore VAT on the part of the exported goods that were accepted for accounting in May 2016. And for exported goods that were purchased in 2017, it is unnecessary to restore VAT. If, for example, the seller collects a package of documents in the 2nd quarter of 2018, the tax restored in the 1st quarter will be deducted by the seller, reflecting its amount in Section 4 of the VAT return.

Is it necessary to restore VAT on export shipments of goods to Belarus or Kazakhstan?

When exporting goods to the EAEU countries, deductions are made in the manner established by the norms of the Tax Code of the Russian Federation (clause 5 of the Protocol). Therefore, the obligation to maintain separate accounting of input VAT and, accordingly, to restore VAT arises in the same cases as when exporting goods to “non-CIS” countries, i.e. when exporting raw materials or for goods (work, services) related to export operations, if these acquisitions were reflected in accounting before 07/01/2016.

What goods are classified as raw materials?

For the purposes of Chapter 21 “VAT” of the Tax Code of the Russian Federation, raw materials include mineral products, products chemical industry and other related industries, wood and wood products, charcoal, pearls, precious and semi-precious stones, precious metals, base metals and products made from them (Clause 10 of Article 165 of the Tax Code of the Russian Federation). Codes of types of such raw materials, in accordance with the unified Product nomenclature foreign economic activity of the Eurasian Economic Union (hereinafter referred to as the EAEU TN FEA) are determined by the Government Russian Federation. But this List has not yet been approved.

If taxpayers are not prepared for disputes with tax authorities, they should navigate the definition of commodity codes on their own. Thus, the names of sections V, VI, I X, XIV, XV and group 44 of the EAEU Commodity Code for Foreign Economic Activity, approved by the Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 N 54, completely repeat the wording of the names of goods specified in paragraph 10 of Article 165 of the Tax Code of the Russian Federation and related to raw materials. Therefore, if the EAEU HS codes for goods sold by the taxpayer for export are named in the above sections of the EAEU HS and group 44 of the EAEU HS, then the goods should be considered raw materials. Accordingly, when exporting such goods, VAT should be deducted in a special manner provided for in paragraph 3 of Article 172 of the Tax Code of the Russian Federation.

Refund of up to 50% of export VAT to the supplier on the day of shipment

• You are selling a product to a Russian company. How to deliver in your city.
• You receive up to 50% of export VAT on the DAY OF DELIVERY.
• You ship goods on a self-pickup basis in Russia.

VAT refund when exporting from UVTC:

• You supply goods to a Russian company. No additional documents, problems with VAT refunds, or desk tax audits.
• The VAT refund period is 1 day. You receive a VAT refund on the day of delivery and do not depend on the decision of the tax office. For faster returns, we raise our own funds.
• You ship goods on a self-pickup basis. Our carriers will pick up the goods from your warehouse themselves.
• Save time. All questions regarding registration, checking the goods for the need for Excont examination, agreeing on a contract with a foreign buyer, organizing logistics are now our concern.

Documents for VAT refund when exporting to Kazakhstan, Belarus and other EAEU countries

Procedure for VAT refund on exports 2018

Key changes in the procedure for VAT refunds on exports occurred during the organization of a single customs zone of the EAEU countries (Eurasian Economic Union, formerly the Customs Union). Currently it includes:

• Russia
• Kazakhstan
• Belarus
• Armenia
• Kyrgyzstan

When exporting to these countries, a customs declaration is not required, which was previously a document confirming the export of goods outside the territory of the Russian Federation. At the moment, confirmation of the export of goods outside the territory of the Russian Federation is a copy of the application for payment of indirect taxes received by the foreign buyer after paying the “import” VAT. This application is one of the main documents required to confirm the zero VAT rate.

The main change in 2018 is (letter of the Ministry of Finance of Russia dated July 27, 2015 No. 03-03-06/1/42961). Confirming that if it was not possible to confirm the zero rate on time, and you paid VAT on the export transaction, you can take into account the paid VAT on income tax. It’s not the best consolation if the zero rate could not be confirmed and 20% of the total transaction amount was actually lost.

VAT refund service for exports for legal entities

You can receive up to 50% VAT on the day of delivery, without waiting for actual confirmation of the zero rate and VAT refund by the tax authorities. For its clients, the UVTK company provides comprehensive export clearance, acting as the holder of the export contract, for which this means:

• You provide standard delivery throughout Russia. No additional documents.
• You receive “export” VAT at the time of shipment. There is no need to wait 4-7 months for VAT refund.
• Do not depend on the decision of the tax authorities regarding VAT refund and export confirmation.
• The additional amount from the VAT refund is specified in the contract. Everything is transparent and legal.

The calculation of VAT for export transactions is associated with a number of features. Export sales allow the taxpayer to take advantage of a preferential rate on this tax, but for this it is necessary to fulfill a number of conditions. Let's look at how VAT is calculated for exports, taking into account all legal requirements.

Application of preferential rates when selling for export

VAT on exports of goods in 2018 is calculated at a preferential rate of 0%. But in order to obtain the right to use it, the taxpayer needs to generate a set of documents and submit it to the tax authorities within the established time frame.

The list of required documents is given in paragraph 1 of Art. 165 of the Tax Code of the Russian Federation and includes:

1. Contract with a foreign counterparty.
2. Declaration with a mark from the customs authority.
3. Documents confirming the shipment of goods with marks from customs authorities (bills of lading, goods and transport, sea or air waybills, etc.).
4. Documents confirming payment (when sending goods by mail).

Documents must be provided within 180 days from the date the goods are placed under the customs export regime.

If the taxpayer does not have time to do this, then the sale is taxed on a general basis, i.e. a rate of 10% or 18% is applied depending on the category of goods.

VAT refund when exporting from Russia

VAT calculation consists of two “halves” – accrual and deduction. We discussed the conditions under which the accrual benefit applies above. As for the deduction, its application depends on whether the exported product belongs to the category of raw materials.

After changes made to the Tax Code of the Russian Federation in 2016, the deduction for export sales of non-commodity goods is applied on a general basis.

Those. it can be used in the period when the exporter purchased goods (services) related to the export supply and received an invoice, regardless of the availability of documents confirming the export listed above.

As for raw materials, a special procedure for applying the deduction has been retained for them, which will be discussed in the next section.

Features of applying the deduction for raw material exports

First of all, it is necessary to understand which goods are classified as raw materials for VAT deduction purposes. Their list is given in paragraph 10 of Art. 165 Tax Code of the Russian Federation:

1. Mineral raw materials and products (oil and its derivatives, ores, coal, natural gas, fertilizers).
2. Products of the chemical industry and related industries.
3. Wood and wooden products.
4. Precious and semi-precious stones and metals, as well as products made from them.

The list of goods indicating specific nomenclature and HS codes must be approved by the Government of the Russian Federation, but at the moment this has not yet been done. Therefore, the Ministry of Finance, before the appearance of the approved list, recommends comparing the names of the product groups specified in paragraph 10 of Art. 165 of the Tax Code of the Russian Federation with the corresponding groups from the Commodity Nomenclature of Foreign Economic Activity (letter of the Ministry of Finance of the Russian Federation dated February 28, 2018 N 03-07-08/12477).

When exporting goods belonging to these groups, the taxpayer must keep separate records of “input” VAT.

The tax in the part related to the export of raw materials can be deducted only after the tax base for the export shipment has been formed, i.e. upon the occurrence of one of the following events:

1. The taxpayer provided everything necessary documents and confirmed the right to apply the zero rate.
2. The taxpayer did not manage to collect documents within the prescribed period (180 days) and was charged VAT at a rate of 10% or 18%.

Example

Alpha LLC sold equipment worth RUB 100 million for export. excluding VAT and timber in the amount of 200 million rubles. without VAT. All documents confirming export were collected within the established time frame. Taxable expenses totaled RUB 220 million. excluding VAT, including those related to the sale of wood – 150 million rubles. without VAT.

Deduction for costs associated with the sale of equipment (applied in the tax period in which the costs were incurred and invoices received):

B1 = (220 million rubles – 150 million rubles) x 18% = 12.6 million rubles.

Deduction for costs associated with the sale of wood (applied in the tax period in which the package of supporting documents was collected):

B2 = 150 million rubles. x 18% = 27.0 million rubles.

Total amount of deduction for export operations of Alpha LLC:

B = 12.6 million rubles. + 27.0 million rub. = 39.6 million rubles.

Conclusion

VAT refund for export depends on the category of goods sold. If it relates to raw materials, then the deduction depends on confirmation of export. For other product groups, the deduction is made in the same way as sales on the domestic market, based on invoices received from suppliers.