VAT refund for export, how much does the service cost? Accounting and refund of VAT when exporting goods

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Export to Russian Federation is a customs regime under which goods are exported outside the state without obligations to import them back.

VAT refund when exporting is a rather complicated procedure, since most of the legal norms of the Tax Code in force in 2014 do not provide unambiguous answers to the questions that arise in the process of VAT refund when exporting goods. This factor is the reason why tax authority may make an unreasonable decision to categorically refuse a VAT refund, which is why such disputes often end in arbitration court.

According to Art. 164 of the Tax Code of the Russian Federation in 2014, export transactions are subject to VAT at a zero tax rate, which not only exempts the enterprise from paying tax when exporting goods, but also implies a refund of the VAT that was paid by the supplier.

When does the zero rate apply? List of documents confirming export

A zero tax rate for the export of goods is applied when carrying out the following operations:

Sales of products that were exported under the customs export regime.
Sales of goods in the field of space activities.
Sales of supplies (meaning fuels and lubricants necessary for normal functioning air and sea vessels) that were taken from the territory of the Russian state in the mode of moving supplies.
Sales of products for the use of foreign diplomatic (or equivalent) missions, or for the personal use of personnel of such missions and members of their families living together.

However, to apply the 0% rate for exports in 2014, the following conditions must be met: required condition: the tax authority should submit documentation confirming the export and provided for in Art. 165 Tax Code of the Russian Federation:

a contract with a foreign physical or legal partner for the export of goods beyond the state borders of Russia;
bank statements confirming payment for products by the buyer;
cargo customs declaration (original or copy), which contains a customs mark;
shipping and transport documentation (copy) with customs authority marks confirming export.
In cases where the export of goods is carried out through an intermediary (agent, commission agent or attorney), the tax authority must provide:
agreement between the taxpayer and the intermediary on the export of products;
a contract (or a copy thereof) of a person who exports on behalf of a value added tax payer, which was concluded with a foreign buyer for the supply of products outside the borders of the Russian Federation;
original or copy of the cargo customs declaration;
copies of shipping and transport documents with the customs mark required for export.

This list of documentation is quite comprehensive, so the taxpayer is not required to submit other documentation to confirm the fact of export in 2014 to the tax authority.

All of the above documents must be submitted to the tax authority no later than 180 days from the moment the goods were moved under the export customs regime (paragraph 1, clause 9, article 165 of the Tax Code of the Russian Federation). You also need to know that in 2014, all documentation confirming export must be submitted together with the declaration.

In the event that the necessary documents were not provided on time, tax office has legal grounds to charge additional value added tax at a rate of 10 or 18 percent. In addition, penalties are charged (one three hundredth of the Bank of Russia refinancing rate that was in effect during the period of delay).

Reinstatement of value added tax on exports in 2014

From October 1, 2011, it is mandatory for all taxpayers to restore the deductible VAT if they continue to plan to carry out activities subject to a zero rate.

The VAT amount is restored in the tax period when the export shipment was actually made.

(Letter of the Ministry of Finance of Russia dated 05/05/2011 No. 03-07-13/01-15). The Letter of the Ministry of Finance of the Russian Federation dated 06/01/2012 No. 03-07-15/56 states that the restoration of tax amounts is carried out in proportion to the share of fixed assets used in operations that are subject to a zero rate in the period when export shipments were made.

This amount can be calculated using any reasonable method:

in proportion to the share of proceeds from export operations in the sum of all goods shipped;
proportional to the quantitative share of exported products in the total number of goods sold;
in proportion to the cost of the share of products that were sold for export in the total cost of goods shipped.

But no matter which of the previously listed methods the enterprise chooses, the main thing is that it is enshrined in the internal accounting policy of this institution.

The same Letter indicates that the tax should be restored in a share that is proportional to the use of fixed assets in the production or sale of goods that are taxed at a rate of 0%, as well as in proportion to the book value of fixed assets, without taking into account their revaluation.

To restore value added tax on exports, you need to do the following:

Calculate the share of fixed assets that were used in export operations.
Calculate the amount of VAT that falls on the residual (book) value of these fixed assets on the 1st day of the quarter in which the products were shipped for export.
The result obtained is multiplied by the share of fixed assets that was used for export.
In the sales book, register an invoice for the amount of the restored tax.
Fill out a declaration where the amount of VAT to be restored will be reflected in column 5, page 100 of the third section.

Value added tax recovered upon shipment is deducted as follows:

if the export has been confirmed, then the amounts for deduction are accepted on the last day of the quarter in which the entire package of documentation was collected, which confirms the validity of the zero rate;
if the fact of export is not confirmed, then tax amounts are accepted for deduction on the date of shipment. If after one hundred and eighty days there are no supporting documents, the 0% rate will not apply.

In the declaration, the amounts of the restored tax, when accepted for deduction, must be displayed as ordinary deductions for exports.

Separate accounting of value added tax when carrying out export operations in 2014

In paragraph 6 of Art. 166 of the Tax Code of the Russian Federation states that the amount of value added tax is calculated separately in relation to the operation, which is subject to a zero rate, that is, the enterprise must keep separate records of the amount of VAT on all goods that were used in the production of these products.

In addition, in other transactions it is also necessary to apply separate accounting for the amounts of input tax on goods, works and services that were used in transactions subject to a zero rate. However, the rules for maintaining such records in 2014 were not established by the Tax Code. Based on clause 10 of Art. 165 of the Tax Code of the Russian Federation, the organization independently determines how it should maintain separate accounting and reflects this in the order on the internal accounting policy of the enterprise. This accounting should be organized in such a way that it is possible to correctly determine the share of VAT on those goods (works and services) that were used in the production and sale of export products.

Ideally, the methodology for maintaining separate accounting of costs incurred should include the following areas:

at the place of sale of products;
material resources that are intended for the manufacture of products for export;
material resources that are intended for the manufacture of products for sale on the domestic market of the state;
fact of confirmation of export.

The easiest way to keep such cost records is in proportion to the cost of goods produced independently. But this method has one rather significant difficulty - you need to know in advance what is being produced for export and what is for sale on the domestic market of the state.

One more method can be identified for how to maintain separate accounting for VAT in 2014 - based on sales volumes. During the entire tax period, the input value added tax is accumulated on the nineteenth accounting account “Value added tax on acquired values”, and when the tax period ends, a portion of the income from the sale of goods during export is determined and the resulting amount is multiplied by the amount of VAT, which is indicated in nineteen count.

Thus, the export value added tax is calculated, which must be distributed to the accounting sub-account “VAT on operations in the Russian Federation” and the sub-account “VAT on export operations”.

Analytical accounting of value added tax when exporting goods in 2014

Letter from the Department of Accounting Methodology and Reporting of the Ministry of Finance
dated May 27, 2003 No. 16 00 14/177 provides the only explanation of how to keep accounting records if goods were exported:

after 180 days, the amount of VAT that was calculated is recorded in debit account 68 “Settlements with the budget” and credit account 68 “Settlements with the budget”;
when transferring tax to the budget Dt-68 “Settlements with the budget” (under the subaccount “VAT for reimbursement”), Kt-51 “Settlement accounts”;
posting Dt-51 “Settlement accounts”, Kt-68 “Settlements with the budget” (sub-account “VAT for reimbursement”), accounting reflects the amount of tax that is subject to refund;

If the validity of applying a zero rate for exports has not been confirmed, then accounting provides for the following entries in 2014:

Dt-68 - subaccount “VAT on exports for reimbursement”, Kt-68 - VAT accrual for unconfirmed exports;
Dt-68, subaccount “Calculations with the budget for VAT”, Kt-19 - accounting for input VAT, which is accepted for deduction;
Dt-68, subaccount “Calculations with the budget for VAT”, Kt-51 “Settlement accounts” - payment of tax if export is not confirmed;
Dt-99 “Profits and losses”, Kt-68 – accounting for accrued amounts of penalties;
Dt-68, subaccount “Settlements with the budget for penalties, fines”, Kt-51 - payment of accrued amounts of penalties.

Displaying export VAT on a tax return

To reflect export transactions, the declaration has three sections:

section 4 - is completed when the enterprise meets the deadline for collecting (no more than one hundred and eighty days) all the necessary documentation provided for by the Tax Code and listed above
section 5 - to be completed if the justification for applying the zero rate is confirmed or not documented;
section 6, in which data is entered if the company did not manage to collect all the necessary documentation within the established time frame. Then the tax amount is calculated at a rate of ten or eighteen percent and an updated declaration is submitted in which this section is completed.

Reimbursement of value added tax on exports in 2014

VAT refund is provided for in Art. 176 of the Tax Code of the Russian Federation. Within ninety days after the taxpayer provides all of the above documentation, after carrying out such a standard procedure as a desk audit, the tax authority makes a decision on a VAT refund or refusal to do so.

If there is an application from the taxpayer and timely submission of the necessary documentation, the tax office offsets the tax amounts subject to refund against the repayment of debts and arrears of fines and penalties. If the company does not have any, then this amount is returned to the company’s current account specified in the application. The return period is calculated from the moment the desk inspection was completed.

In the event that no offenses have been identified, the tax inspectorate makes a decision on the return and this decision sent to the treasury authority for execution. The federal treasury authorities are obliged to return the specified amounts within two weeks. If for any reason these terms are violated, then, based on the refinancing rates of the Central Bank of the Russian Federation, additional interest is charged on the amount to be returned.

Such a measure is a compensation instrument of the state budget to the taxpayer for those cash, that they were returned untimely, as well as for the financial losses incurred by him. In this case, if the taxpayer has any arrears in taxes and fees, there are no objective grounds for paying such interest.

Practice shows that it is quite difficult for a taxpayer to claim a refund of value added tax from the state budget, even in cases where his application for a refund is completely justified. Indeed, during a mandatory desk audit, violations may be discovered, and even the most minor errors in the preparation of documentation and in the way accounting is maintained in a given organization can become a reason for refusing a return.

In such cases, the law allows you to appeal the decision of the tax inspectorate to higher authorities or even to an arbitration court.

Value added tax is the most important component for the state treasury. It is paid by the entrepreneur, but the contribution is actually paid by the ordinary consumer when he buys goods. And in order to reduce the burden on the payer, several changes have been adopted in this type of taxation.

Who doesn't pay VAT now?

Since this year, the ranks of “beneficiaries” have increased significantly. The following are now entitled to a 0% VAT rate:

companies providing cellular and mobile communications;
participants in land purchase and sale transactions;
airport services (navigation and repair);
air transportation in the Kaliningrad region;
transactions made under the Tax Free system;
carriers of export goods by rail;
issue of bonds, securities and shares.

Important! The right to receive a 100% VAT benefit must be proven. If this fails, you will have to pay 18% for all counterparties.

VAT on export of goods

Due to the close cooperation of many Russian entrepreneurs with countries near and far abroad, there is a special interest in payment and refund of VAT when exporting goods. The following types of activities are now eligible to receive 100% benefits:

international transportation of products;
transportation of oil through a pipeline;
gas sales;
national grid services;
processing of goods which is carried out on the territory of customs;
provision of containers and trains for railway transportation;
provision of services water transport.

Important! The amount of value added tax is carefully checked at the time of customs control. Therefore, it is very important to calculate it carefully.

Procedure for receiving preferential rates

In order to reimburse the amount of VAT paid when exporting products, you will need to collect the following package of documents:

relevant statement;
agreement with a foreign partner;
declaration;
bank statement confirming transfers abroad;
accompanying documents for the goods;
agreement with the intermediary, if any.

The entrepreneur will have 6 months from the moment the cargo crosses the border. The process of collecting documents is not quick, so you shouldn’t put it off for a long time. Once all the papers have been collected, they should be taken to the tax office at the place of registration of the company. It is especially important to submit your application on time.

You should be prepared for bureaucratic litigation, which can significantly increase the time it takes to collect the necessary papers. Some entrepreneurs never manage to get past this barrier and, as a result, have to defend their right to a tax refund through the courts.

After the tax office receives the documents, a date for the desk audit is set. Its duration is three months. The fate of the deduction will depend on how the businessman passes the camera room. If the concealment of income is revealed or not all documents are provided, then you can forget about compensation. Or you will have to wait an additional month until the tax authorities consider a late application for a deduction submitted by an entrepreneur after passing the audit. If all is well, then within seven working days after the desk reconciliation, a decision is made to refund 18% VAT. The value added tax refund algorithm looks like this:

The tax authority sends a letter to the district treasury.
Within 5 days (working days), the previously paid VAT amount is transferred to the organization’s current account.
At the request of the taxpayer, the money may not be transferred, but may be offset against future tax payments.

Important! If you submit an application for a refund of the 18% paid on time, the tax service will have 12 days. The countdown will begin after the audit is completed. After the expiration of the term, interest will begin to accrue on the amount.

How to get your deduction faster

There is an accelerated procedure for tax refund when exporting goods abroad. Its key point is the early completion of the desk reconciliation - in two months. Only those organizations that have a low or medium level of tax risk (as determined by the Risk Management System) can count on this public service. The company must also meet one of the following requirements:

The amount of VAT declared for compensation should not exceed the total amount of taxes (income tax and VAT), as well as excise taxes and mineral extraction tax, which were paid for the previous 3 years.
Share of transactions with counterparties having low level risk must be at least 90%.

Despite the fact that 2019 marked a significant relaxation in terms of taxation for a number of entrepreneurs, a series of tax rate increases are coming ahead. According to many experts, VAT will rise to 22% next year, and personal income tax to 15%.

VAT refund: when possible

Any foreign economic contacts with foreign partners involve the export of goods outside the country. Exporting goods outside the country and distributing them in foreign markets is very beneficial for the state. The main point is filling the balance of payments with currency. For this reason, Russia actively supports export policy and supports entrepreneurs.

Tax legislation provides for a significant benefit - a zero VAT rate. In this case, the benefits for exporters are even greater.

Export of VAT 2019 at a zero rate is possible in the following cases:

International transportation of goods.
Oil supply by pipeline transport.
Gas supply.
Services by the national grid.
When processing goods in the customs territory.
Services for the provision of railway trains and containers.
Water transport services for transportation in case of export outside the customs territory.
A number of other cases.

You can use the zero rate only within the time limits provided by law. To confirm the right to such a tax benefit, an entrepreneur must provide a certain set of documents. It is not always easy, because no one has canceled the bureaucratic difficulties.

Required documents

A zero VAT rate for export is applied if a complete package of documents is submitted. Among them:

Contract with a foreign partner. You need a copy that clearly shows the signatures of both parties. In some cases, the document may have a different form, as determined by law.
Declaration – in paper or in electronic format. It must contain a note from the customs authority about the release of the goods and the actual crossing of the border.
A bank account statement confirming the transfer of the appropriate amount according to the contract.
Transport or shipping documents, other documents that have a mark from the customs authorities regarding the departure and movement of goods.
Agreement with an intermediary, if the goods were supplied through such an organization.

The deadline for filing a declaration for zero VAT on exports is 6 months from the moment the goods cross the border. This package is provided to the tax office at the place of registration.

The law requires the specified package, but tax inspectors often require additional forms, including:

Quarterly report. It is checked, rarely limited to checking only one declaration.
The supplier is also checked to see how payment for goods is carried out.
Monitoring is carried out: the completeness of the staff, the availability office space, licenses, warehouses.

Some features of applying the zero rate

After submitting all documents, the tax office conducts a desk audit. Its duration is up to 3 months. If during the process all the necessary documents are not provided or the requirements are not met, then the application of a zero rate, and therefore VAT refund on exports, is not permitted.

The desk audit has the following specifics:

Checking the exporter's company for the right to conduct such activities.
Reorganized companies that have changed their office location are checked with special care.

Discrepancies as a result of the verification are undesirable, because in this case the zero rate will not be allowed to apply. In the future, it is allowed to submit a package of documents for its use, but again the verification process will be the same.

It happens that documents are not provided within the allotted time; many entrepreneurs are interested in whether VAT will be refunded upon export. In this case, the options are:

A tax of 10 or 18% is charged. The rate depends on the product category. Duties are calculated from the moment the goods are shipped, and not after the deadline for submitting documents has passed.
As a result, a delay occurs, which leads to the need to pay penalties.

VAT refund options

If an entrepreneur has the right to a tax refund, then this process can be carried out in two ways: transfer to a current account or credit to upcoming tax payments. In the first case, you need to provide the appropriate details. In any situation, it is necessary to inform the tax authority which option the company chooses, so that there are no misunderstandings in the future.

Which option for VAT refund when exporting goods, each company chooses the most convenient option for itself.

It happens that the issue regarding compensation is resolved in court. The reason is bureaucratic litigation, which many entrepreneurs simply cannot get through.

Step-by-step algorithm for VAT refund

The procedure for all entrepreneurs who apply for compensation is similar.

Stage 1

Concluding a contract with a foreign partner. In the process, the main provisions of the contract are checked. When the payer is a third party, his data must be indicated. It is very important to clearly define the payment procedure, including issues regarding prepayment.

Stage 2

Formation of a transaction passport. Since international transactions are foreign exchange, it is impossible to do without completing this document. This can be done in a bank that has the appropriate accreditation. Refine the list necessary documents and the timing of the actions can be done in the same bank.

After shipment, a necessary step is closing the transaction passport.

Stage 3

Crediting the advance payment to the account. There is already close interaction with the bank. After funds are credited to the account, you must receive a certificate confirming the currency transaction within 14 days. It contains data regarding the purpose of receiving currency into the account. This certificate is used by the financial institution. It is very important to complete it within the allotted time (in some banks the period is more than 14 days), otherwise the exporter will face a fine of up to 40 thousand rubles.

Stage 4

Formation of shipment. In order for VAT recovery on export to occur, the shipment is generated in the 1C program or another similar one. In this case, the rate is set at 0%; it is important that there is documentation that confirms this.

Stage 5

Reporting. It is formed and submitted to the statistical department of the Customs Authority. At this step, it is important to correctly generate HS codes for the goods being exported. This procedure is not easy, because you need to enter the code correctly; if it is determined incorrectly, there is a possibility of “earning” a fine.

The reporting form can be found on the official website of the customs statistics department.

Stage 6

Application for 0% VAT. Before submitting the above package of documents to the tax authority, you need to create a corresponding application. It is filled out on a standard form in free form.

Stage 7

Declaration. Next, the VAT return is generated. This covers the entire quarter in which the operation took place. In this case, they are used e-books shopping. We should not forget that they only display data regarding products that are sold and supported by statements about the import of goods submitted by a foreign counterparty.

As a result, sections 4 and 6 of the tax return are formed, and the corresponding export transaction codes are indicated.

Stage 8

Submitting documents to the tax office and undergoing a desk audit.

Zero VAT rate for exports to the countries of the Customs Union

Accounting for VAT when exporting to EAEU countries has its own specifics. As such, such export of goods outside the country from the position of the Tax Code of the Russian Federation is not an export. The taxation procedure in this case is regulated by the Protocol on the procedure for collecting indirect taxes. In this case, exports are called internal within the EAEU, and a zero rate is always applied here. To obtain such a benefit, the following documents must be provided:

Export contract.
Statement regarding import and payment of indirect taxes.
Shipping documents.
Bank statements confirming receipt of revenue.

Conclusion

Confirmation of the zero VAT rate for export is a prerequisite for receiving a refund. This process cannot be called simple, because you need to provide a package of documents and pass a tax audit, overcoming bureaucratic obstacles along the way.

Video: VAT on export

Let's talk about what VAT refund is when exporting goods outside of Russia.

This is sometimes called export VAT refund. True, I like it better when this procedure is called “VAT refund”, because... VAT can be returned in the form of cash to your current account from the budget.

Where does the VAT refund come from when exporting?

Surely you know the nature of VAT and how goods, works and services are levied with this tax. Further, for simplicity, I will call all this in one word “goods”.

If you don’t remember, let me briefly remind you: the rate is 10% or 18%.

It is paid from the difference between “VAT paid” when purchasing goods and “VAT payable” when selling goods.

When exporting, the situation is slightly different. You purchased goods within Russia and thereby paid a certain amount of VAT.

This means that when exporting, there is an overpayment of VAT to the budget. And in accordance with the Tax Code, VAT upon export can be returned to your current account, i.e. you can receive a VAT refund in the form of “real money”.

How to get a VAT refund when exporting?

This is where the fun begins, need to everything is just undergo a desk tax audit of all company activities for the quarter in which your company claims VAT refund from the budget.

What risks does a VAT refund entail when exporting?

Let me show you with an example:

You bought or produced goods within Russia.

Let's say its cost is 118 rubles. and VAT paid to the budget is 18 rubles.

In Russia you would sell it with a profit margin of 10%, i.e. for 128 rub.

When selling for export, VAT is 0% and you pay 18 rubles. the VAT paid is removed from the price of the product.

Thus, you sell the product for 110 rubles,

of which 100 rubles is the cost price,

and 10 rub. Your margin (gross profit).

After exporting the goods abroad, based on the results of a tax audit, the budget should have returned VAT 18 rubles to you.

And you would get:

110 rub. The client paid you

18 rub. The budget has been returned to you.

You received 128 rubles.

Of these, costs: cost of goods 100 rubles.

You earned 28 rubles.

What if you did not pass the test and the VAT was not returned to you?

Then it turns out like this:

110 rub. The client paid you.

Your expenses:

The cost of the product is 100 rubles.

After you have not confirmed the export and have not returned the VAT, according to the Tax Code you are required to pay 18% to the budget from the sale amount, i.e. 110 rub. x 18% = 19.8 rub.

Total your costs: 100 rub. + 19.8 rub. = 119.8 rub.

Total for the transaction: 110 - 119.8 rubles. = -9.8 rub.

Whether you receive a profit or loss from export sales depends on:

How do you do your accounting?
How is work with suppliers structured?
and many other accounting issues.

You can figure everything out yourself and build your accounting as needed, including based on articles on our website,

We have been professionally dealing with VAT refunds since 2010.

For companies selling goods for export, the law gives the right to a refund of the amount of VAT taken into account during the production or purchase of exported products. In the article we will talk about how to make a VAT refund when exporting (export VAT), and also, using examples, we will look at calculating the amount of the refund and its reflection in accounting.

VAT refund for export: conditions, documents, deadlines

Goods (work, services) that an enterprise sells for export to foreign companies are subject to VAT at a rate of 0%, that is, essentially exempt from tax. This allows domestic exporting organizations to reduce their own costs for the production (purchase) of goods by the amount of VAT paid to suppliers and contractors.

The main condition for receiving a refund is confirmation that the purchased goods (materials, services) were actually sold for export or used in the production of goods that were sold to a foreign buyer.

VAT refund is carried out on the basis of documents confirming export (supply agreement, delivery note, invoices, etc.), as well as upon filing a tax return with information regarding export operations included in it.

If we talk about the time frame for confirming export sales, they are limited to 180 days. It should be counted from the moment the exported goods are placed under the customs procedure.

There are two ways to get your VAT refunded. The first is to receive funds from the budget directly to the current account, the second is to arrange an offset of the amount paid against upcoming payments. In the first case, it is assumed that in the reporting quarter the enterprise sold goods exclusively for export, and it has no debts to the budget. Otherwise, the tax service will issue an offset to the existing debt.

It should be noted that the exporter can receive a VAT refund only if the supplier of goods from whom the goods were purchased for export sales has paid VAT to the budget. If the supplier issues an invoice and the VAT is not paid, then the exporting company is not entitled to a tax refund.

Separate VAT accounting for export transactions

Often accountants have a question about how VAT should be taken into account if an enterprise sells goods not only for export, but also within the country. Let's understand this situation using an example.

Let’s say JSC “Labyrinth” is engaged in the manufacture and sale of interior doors.

At the end of the 3rd quarter of 2016, Labyrinth sold 75 doors to customers from Rostov and Voronezh, and 25 units of products were sent to Poland as export supplies:

the price of contracts with domestic buyers is 134,800 rubles, VAT is 20,562 rubles;
cost of export delivery to Poland - 51,600 rubles, VAT 0.00 rubles;
input VAT on the cost of goods, materials and services spent in the production of sold doors is 94,300 rubles.

To calculate the amount of input VAT, the Labyrinth accountant allocates the share of revenue from export sales from the total amount:

(51,600 rubles / (134,800 rubles - 20,562 rubles)) = 0.45.

To determine the indicator of input VAT for deduction on export sales, “Labyrinth” makes the following calculation:

94,300 rub. * 0.45 = 42.435 rub.

Investigator, the amount of VAT deductible from domestic sales will be:

VAT refund on export

Let's talk about what VAT refund is when exporting goods outside of Russia.

Where does the VAT refund come from when exporting?

Surely you know the nature of VAT and how goods, works and services are levied with this tax. Further, for simplicity, I will call all this in one word “goods”.

If you don’t remember, let me briefly remind you: the rate is 10% or 18%.

It is paid from the difference between “VAT paid” when purchasing goods and “VAT payable” when selling goods.

When exporting, the situation is slightly different. You purchased goods within Russia and thereby paid a certain amount of VAT.

How to get a VAT refund when exporting?

This is where the fun begins, need to everything is just undergo a desk tax audit of all company activities for the quarter in which your company claims VAT refund from the budget.

What risks does a VAT refund entail when exporting?

Let me show you with an example:

You bought or produced goods within Russia.

Let's say its cost is 118 rubles. and VAT paid to the budget is 18 rubles.

In Russia you would sell it with a profit margin of 10%, i.e. for 128 rub.

When selling for export, VAT is 0% and you pay 18 rubles. the VAT paid is removed from the price of the product.

Thus, you sell the product for 110 rubles,

of which 100 rubles is the cost price,

and 10 rub. Your margin (gross profit).

After exporting the goods abroad, based on the results of a tax audit, the budget should have returned VAT 18 rubles to you.

And you would get:

110 rub. The client paid you

18 rub. The budget has been returned to you.

You received 128 rubles.

Of these, costs: cost of goods 100 rubles.

You earned 28 rubles.

What if you did not pass the test and the VAT was not returned to you?

Then it turns out like this:

110 rub. The client paid you.

Your expenses:

The cost of the product is 100 rubles.

After you have not confirmed the export and have not returned the VAT, according to the Tax Code you are required to pay 18% to the budget from the sale amount, i.e. 110 rub. x 18% = 19.8 rub.

Total your costs: 100 rub. + 19.8 rub. = 119.8 rub.

Total for the transaction: 110 - 119.8 rubles. = -9.8 rub.

Whether you receive a profit or loss from export sales depends on:

How do you do your accounting?
How is work with suppliers structured?
and many other accounting issues.

You can figure everything out yourself and build your accounting as needed, including based on articles on our website, or you can contact our company.

We have been professionally dealing with VAT refunds since 2010.

You can read more about tax audits in the article: Tax audits for VAT refunds

VAT refund when exporting from Russia

What is VAT compensation when shipping goods abroad? This is often called a VAT refund when exporting from Russia.

VAT, or value added tax, is indirect and its rate depends on the type of product. It could be as low as 10% for vital necessary products, and 18% for all other product groups.

What is export VAT?

Export VAT is a tax that is assessed on goods sold abroad. When purchasing a product in Russia, you have already paid tax on it.

Then you sell it for export, accordingly, VAT on export is 0%. IN in this case A situation arises when VAT has been paid, but there is no payment to the budget. That is, when exporting goods, there is an overpayment of VAT to the budget.

Legislatively, the tax inspectorate stipulates a point where you can return money to your account. This is called a zero-rate VAT refund on exports.

How to do it? To begin with, your company will have to undergo a desk audit and provide the necessary documentation for the entire reporting quarter.

Example of export trade - why is it profitable?

Using an example, we can consider how profitable it is for a company to trade outside the Russian Federation.

First, an example of domestic trade:

The company Iceberg LLC purchased goods in the amount of 100,000 rubles. VAT (18%) is 18,000 rubles. If you sell this product in Russia, for example, for 120,000, VAT is 18,305 rubles. (120*18%/118%). Your margin is 120,000 - 100,000 =20,000 rubles. You must pay VAT on this amount. The state will receive 20,000 – 18,000 = 2,000 rubles. This is a tax paid to the state budget. Accordingly, your net profit is 18,000 rubles.

Now consider if this product were sold abroad:

A product with an original cost of 100,000 rubles. VAT for it is 18,000. This product is sold for export for 120,000. In this case, VAT is 0%. According to the tax code, the export rate is 0%. Net profit is 20,000 rubles. But your company has already paid 18% tax, which amounted to 18,000. The state budget must now return this amount to your account. As a result of the export transaction, you can earn 20,000 + 18,000 =38,000 instead of 18,000 rubles.

You can imagine what amounts will be involved if the goods sold amount to millions. The company can get rich on margins alone.

It is not even necessary to sell goods to EU countries, for example, by selling goods to Kazakhstan or Belarus, you can increase your income simply through the margin and get rich.

The 0% rate for export is determined by the Tax Code. The export of goods is regulated by the customs code. The zero rate is applicable for all cases of export of goods outside the Russian Federation. The rate can also be applied to transit countries. This includes:

To sell for export, the enterprise must be located in common system taxation (OSNO). Otherwise, the seller will not be able to take advantage of the 0% rate.

Documents required for zero rate

In order for your company to be able to trade for export, you need to prepare a package of documents.

Supply contract (copy of the contract) or, as it is called, agreement with the foreign buyer.
Document from customs. For example, a customs declaration. The papers indicate that the goods crossed the border of the Russian Federation.
Any accompanying papers or electronic registers with marks from Russian customs officers.
A copy of the agreement for intermediary services.

Contractual obligations are personally signed by all parties to the contracts.

To confirm the zero VAT rate for export, the seller must submit a tax return to the tax office within six months.

Then the tax authorities do a desk audit, which lasts three months. During the inspection, all documents and data from customs services are verified. If inaccuracies are discovered, tax authorities will require additional data. If you do not provide evidence of discrepancies, the tax authority may cancel the 0% rate for your organization.

In practice, it has been shown that the tax inspectorate is not satisfied with the documents provided by you.

Verification of the entire reporting quarter, and not just the individual return filed.
Conduct a counter-check with your supplier to determine how payment is made for goods for export.
When carrying out control, there must be compliance with the law: a full staff of employees, the presence of an office, licenses to sell these products, the availability of warehouse space.

Export sellers who change their name and legal address within six months from the start of export trade are carefully checked.

As already mentioned, export trade is very profitable business for companies and entrepreneurs. If they have all the documents and confirmation of a zero export rate, companies can easily earn a large income on the margin itself.

In accordance with the Tax Code, if a company, during a desk audit, does not provide additional documents at the request of the tax authorities, then the use of a zero rate is not permitted, and, accordingly, no refund is due.

However, this does not affect further compensation at the 0% rate. So companies that want to engage in export trading must be prepared for many nuances and “interrogations” from tax authorities.

For details of export operations and VAT, watch this video:

Filling out section 4 of the zero rate declaration

Section by code 010. This section reflects transaction codes performed during the period.
Section 020. Tax rates for the past period and for each transaction are reflected there.
Section 030. Tax deductions are reflected for each completed transaction that was issued upon receipt of goods.

Section 4 of the declaration now fills in all transactions that were performed by the taxpayer. Moreover, the amount is repeated as many times as necessary according to the number of operations. New codes have also been added.

Codes 060-080, which reflect the return of goods.
When adjusting the tax amount. This adjustment is made if changes have been made to the price. Codes 090-110.

With the above changes, new sections were introduced - 120, 130. These lines contain data on the amount of tax to be reimbursed, the amount of which was reflected in section No. 4.

That is, we can say that section 4 is filled out by the declarant only when he has all the documentation confirming the legality of the zero rate.

Line code 060 is reflected by the operation that was given in Appendix 1 to the VAT return.
Adjustment amounts and tax deductions are entered in lines 070 and 080. These deductions are associated with the operation of returning goods or refusing work.
Line 090 reflects the operation under code 1010448.
In line 100, fill in the amount that goes to increase the tax rate on work or goods that have already been sold.
Line 110 of section No. 4 - the amount that goes to reduce the tax rate is entered.
The tax amount is indicated in line 120.

VAT refund for export: tax advantages and features of documentary evidence

Leading Lawyer
Dorofeev S.B.

VAT refund for export: what needs to be confirmed first?

Situations leading to the emergence of the right to a VAT refund can be divided into two: large groups: carrying out export operations and all others (for example, sales at a VAT rate of 10%). The rules for tax refunds from the budget in these cases differ significantly, primarily in that additional requirements are established to receive a VAT refund when exporting.

VAT refund for export consists, in fact, of two stages: confirmation of the 0% VAT rate for export transactions and, in fact, VAT refund, which consists largely of confirmation by the taxpayer to the tax authority of the legality of the deductions applied and the correctness of the calculations made.

The taxpayer must confirm a reduced tax rate of 0% in relation to export transactions within 180 calendar days starting from the date of placing goods under the customs export procedure, for which it is necessary to collect a set of documents provided for in Art. 165 Tax Code of the Russian Federation. Otherwise, the taxpayer will be required to calculate VAT on export transactions at general rates (10 or 18%) and pay it for the tax period in which the shipment occurred by submitting an updated tax return, as well as pay penalties for late payment of tax.

These adverse consequences are imposed on the taxpayer due to the fact that when exporting operations before the expiration of 181 days, the taxpayer does not take into account the amount of export operations in the base for calculating the output tax (despite the fact that, from a formal point of view, the sale of goods for export is considered by the Tax Code of the Russian Federation as sales on territory of the Russian Federation).

If the required set of documents is not collected within 181 days, the Tax Code of the Russian Federation requires that the tax consequences of such activities be no different from ordinary sales on the domestic market of the Russian Federation. Therefore, the taxpayer must pay tax for the period of shipment and penalties for late payment.

VAT refund for export: what documents must be submitted to the Federal Tax Service of the Russian Federation?

The specific list of documents submitted to the tax authorities to confirm the zero VAT rate and receive a VAT refund upon export depends on the terms of the export contract, the type of goods (work, services) exported, etc. The specified documents are given in Art. 165 Tax Code of the Russian Federation.

Thus, for “regular” exports outside the Customs Union, the following are provided:

a contract (a copy thereof) with a foreign person for the supply of goods outside the Customs Union;
customs declaration (its copy) with the corresponding marks of the customs authorities;
copies of transport, shipping and (or) other documents with appropriate marks from customs authorities.

It should be noted that this list of documents is the most general, while Art. 165 of the Tax Code of the Russian Federation, in order to confirm a reduced tax rate of 0% in relation to certain specific export transactions (certain types of goods or services or the method of their export), establishes rather different requirements.

At this stage of VAT refund upon export, the most important point for the taxpayer is to receive and provide the tax authority with copies of customs declarations, transport and shipping documents containing the necessary marks of the customs authorities. Literally every such document (on every page) must have a corresponding stamp.

In the absence of such marks from the customs authorities, it will be impossible to confirm the legality of applying the zero rate, even if the possibility of its application can be established on the basis of other documents submitted to the inspection in accordance with Art. 165 Tax Code of the Russian Federation. This approach follows, among other things, from arbitration practice (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 23, 2008 N 10280/08).

The taxpayer can obtain such marks either by independently contacting the relevant customs authority or with the help of a customs representative.

It should also be noted that the list of documents confirming the application of the 0% rate is exhaustive, therefore the requirements of the tax authorities to submit other documents not specified in Art. 165 of the Tax Code of the Russian Federation are unlawful, and the decision to refuse VAT refund is illegal. When considering such disputes, arbitration courts, as a rule, side with the taxpayer (for example, Resolutions of the FAS Moscow District dated 03.08.2009 N KA-A40/7259-09, FAS Volga District dated 26.06.2009 N A12-3559/2008).

It must be remembered that the submission of a complete package of documents that meets the requirements of Art. 165 of the Tax Code of the Russian Federation does not entail the automatic application of a tax rate of 0% and the receipt of a VAT refund upon export. This is only a condition confirming the fact of real export and payment of VAT. Therefore, when deciding on the application of a 0% rate and tax deductions, tax authorities take into account the results of checks of the accuracy, completeness and consistency of the submitted documents, as well as data on the actual implementation of activities. In addition, the results of verification of the fulfillment of taxpayers' obligations to pay VAT to the budget are taken into account.

With regard to the specific requirements for the preparation of documents necessary to confirm the 0% rate, we note that these documents must comply with the requirements of the legislation of the Russian Federation or international legislation. At the same time, there are currently so many disputes between taxpayers and tax authorities regarding these requirements that it is not possible to describe all possible nuances in general, not in relation to specific documents.

In any case, taxpayers starting to carry out export operations are strongly recommended to study in advance the possible requirements of the tax authorities for documents drawn up during their specific operations, as well as the practice of disputes regarding them.

After the documents according to the relevant list have been collected, it is necessary to calculate the tax and fill out section. 4 tax return, and also submit it to the tax authority.

How to speed up VAT refunds when exporting?

In order for VAT refunds on exports to occur faster, the taxpayer has the right to claim deductions related to export activities, simultaneously with the provision of documents confirming the VAT rate of 0%. In this case, the tax authority will, within the framework of one desk audit, check the validity of the application of this rate and the legality of the application of tax deductions.

If everything was done correctly, after just over 3 months the taxpayer will receive a VAT refund on export to his account.

The above recommendations are general; the specific procedure for a taxpayer to obtain a VAT refund when exporting depends on the type of business transactions leading to a VAT refund, as well as the specific circumstances of his activity.

VAT on exports of goods in 2017-2018 (refund)

VAT on the export of goods in 2017-2018 was marked by quite significant changes. The procedure for accounting for VAT in 2017-2018 on export revenue will be discussed in our section dedicated to VAT refund on export .

Export VAT - what is it?

Export VAT is considered to be a tax that arises when goods are sold outside the Russian Federation. When exporting goods, the taxpayer applies a 0% rate, which effectively exempts him from paying tax on such transactions. But if it was not possible to justify the specified rate within the period allotted by the norms of the Tax Code of the Russian Federation, VAT will have to be paid to the budget.

Since 2018, the application of a 0% rate for exports is optional. You can refuse to use it. About this - in the material “Zero” VAT rate has become optional.”

When making “external” shipments, it is necessary to take into account the provisions of Art. 170 of the Tax Code of the Russian Federation on maintaining separate records of taxable and non-taxable transactions.

In order to understand how this type of accounting is carried out, we advise you to familiarize yourself with the topic “How is separate accounting of VAT carried out on exports? ».

to the EAEU countries;
other foreign countries.

Features of confirming the 0% VAT rate when exporting to the EAEU countries

A distinctive feature of sales to the EAEU countries is the presence of a simplified export procedure, which is due to the agreement between the countries on mutual cooperation.

Therefore, the general list of documents justifying the 0% rate is small and consists of:

from the contract;
shipping and transport documents;
import application or list of applications.

Clause 4 of Appendix 18 to the Treaty on the EAEU stipulates that one of the documents to confirm the zero rate is a bank statement. Why the bank statement is not in the above list, read the material “A bank statement is not required to confirm export to the EAEU” .

What documents can be used to confirm the zero rate if the buyer exports goods to the EAEU states independently, read the publication “Export to the EAEU states: how to confirm the zero VAT rate when goods are self-exported by the buyer” .

We also advise you to pay attention to the requirements for confirmation of the rate when exporting to other countries through the territories of the EAEU countries. You will learn about them from the article “How to confirm a 0% rate if goods are exported without border customs control ».

Like any shipment, exports require an invoice to be issued within 5 days from the date of sale. It is important to pay attention to the registration procedure in case of selling goods through a branch. Read about it in our material « When exporting goods to Armenia, Belarus or Kazakhstan through a division, it is better to indicate the checkpoint of the head office in the invoice" .

You will find out whether such an invoice should be submitted to the Federal Tax Service to justify the 0% rate. Here .

For information on how to take into account the advance amount received by the exporter from its foreign counterparty, see the material “How to take into account advances from partners from the EAEU for VAT purposes? ».

Are the rules for confirming the zero VAT rate when exporting to the EAEU countries and CIS countries the same, read the publication « How to confirm the 0% VAT rate when exporting to CIS countries? .

Confirmation of 0% VAT rate when exporting to other countries

The main documents in this case are:

customs declaration.
Contract.
shipping documents.

The customs declaration can be temporary or complete. Which one is suitable for export confirmation, read in this publication .

The customs declaration can be issued electronically. Is it possible to use a paper copy of it to confirm export? Here .

From the 4th quarter of 2015, some documents from the list can be replaced by registers, the formats of which can be found in the publication “Forms and formats of registers have been approved to confirm the VAT rate of 0%” . For registers of documents confirming the 0% rate, there are also control ratios. For more information about them, see the materials:

What rules for confirming the zero rate apply when exporting to the Ukrainian-controlled Donetsk People's Republic, read the material “How to confirm the export of goods to the territory of the DPR” .

Are there any features of confirming the zero rate if the ownership of the exported goods passes to a foreign buyer in Russia, read in the publication “The moment of transfer of ownership is not important for the zero VAT rate” .

When the zero VAT rate for export becomes non-zero

In accordance with Art. 165 of the Tax Code of the Russian Federation, if sellers selling goods for export do not collect a package of documents justifying the 0% rate, they will have to fulfill their obligation to pay tax. You will have to pay tax at rates of 10 or 18%. This article talks about this in more detail. “What to do if the export is not confirmed within the prescribed period ».

At the same time, the VAT tax base will be increased by the cost of goods for unconfirmed exports. Its method of determination is discussed in the article « Tax base for export - market value of goods under the contract ».

VAT refund when exporting goods

After the stage of submitting to the Federal Tax Service all necessary documents justifying shipment outside the Russian Federation, a desk audit begins, the purpose of which is to determine the validity of the application of the export rate. The procedure for accounting and refunding export VAT can be found in the following articles:

It should be noted that in accordance with the Tax Code of the Russian Federation, after 180 days from the date foreign trade operation in case of non-confirmation of export, companies or individual entrepreneurs charge tax, however, this does not deprive them of the opportunity to take advantage of the 0% rate later.

However, tax legislation, while limiting the period of confirmation of export, does not indicate the moment from which the specified period should be calculated. This issue is discussed in more detail in the articles:

Deduction for export transactions

Exporter in accordance with Art. 172 of the Tax Code of the Russian Federation can take advantage of the deduction. At the same time, for export transactions, the deduction is applied to the amounts of input VAT, i.e., the tax paid upon the acquisition of goods (work, services) subsequently sent for export. From July 1, 2016, the deduction of input VAT for exporters of primary and non-commodity goods is carried out according to different rules.

What goods are classified as raw materials, you will learn from the material “Which goods are raw materials for deducting VAT from the exporter” .

Read about the use of deductions by exporters of non-commodity goods in the material “Non-commodity exporters apply a deduction for general rules» .

Exporters of primary goods must restore input VAT on purchased goods (works, services) that are used for export operations. When you need to do this, read the material “VAT on goods used for the export of raw materials is being restored” .

You can also read about the specifics of applying deductions within export operations in the article « How to apply VAT deduction on export transactions ».

Return of defects during export

The shipment and return of defective goods occurs not only in the domestic market, but also when sold for export. If a defective product is returned by a foreign supplier, the exporter faces questions: can such a return be regarded as an import and is it necessary to pay VAT in this case? You will find answers to them in the materials:

Export invoices

When selling goods, works, services both on the domestic market and for export, it is necessary to draw up an invoice. When selling on the domestic market, an invoice can be drawn up electronically or a universal transfer document (UTD) can be issued. Is it possible to create an electronic invoice or UTD when selling for export? Read the materials:

VAT refund when exporting from Russia

We refund part of the VAT when exporting from Russia on the day of shipment

Why is it profitable to refund VAT through Webexport?

You receive VAT immediately, no need to wait 7-8 months
There will be no desk audits by the tax authorities
Chance of VAT refund 100%
Correct and timely submission of documents
Specialist support for any questions

What are the possible risks when returning VAT yourself or using the services of private specialists?

You may not receive a refund of export VAT from the budget example

Desk inspection

The waiting period will increase significantly

Serious fines of tens of thousands of rubles and penalties for incorrect execution and late submission of documents

You will spend a lot of time to understand all the intricacies of foreign trade activities

VAT refund for export example

Let's look at how VAT refunds work using a simple example:

Let's say you are a Russian seller and a foreign company contacts you with an offer to purchase goods for 500,000 rubles.

Webexport and the Russian supplier enter into a purchase and sale agreement for 500,000 rubles, including 20% VAT
Webexport enters into an export contract with a foreign client for RUB 500,000. including VAT 0%
Having received money from a foreign buyer of 1,000,000 rubles. we pay the supplier 500,000 rubles. including VAT.

Using the example of 500,000 rubles. (including VAT 20% RUB 76,271). We can make a discount at your discretion to you or your buyer in the amount of 50% of the VAT amount. In this case, the discount will be 76,271 / 2 = 38,135 rubles. If we give you a discount, then you issue us an invoice of 538,135 rubles, and we sell to buyers for 500,000 rubles. If we give a discount to buyers, then you issue us an invoice of 500,000 rubles, and we sell to buyers for 461,865 rubles.

Everything is transparent and simple; in fact, you are having a regular purchase and sale transaction.

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