Accounting and taxation of export transactions e.Yu. Tretyakov. H.6. taxation of export transactions Taxation of export transactions
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IT specialists - 14%;
Top managers - 10%;
Workers - 6%.
Thus, the use of outstaffing as a mechanism for optimizing business processes in conditions of unstable external environment is an effective tool, especially for large businesses with appropriate staff resources. But when choosing an outstaffing company, it is necessary to cooperate only with proven companies that have been operating for a long period and have positively proven themselves in the market.
Bibliography
1. Anikin B.A., Rudaya I.L. Outsourcing and outstaffing: high management technologies: Tutorial. - INFRA-M, 2011.
2. Akhmedov A.E. The main directions of labor incentives in countries with market economy// FES: Finance. Economy. Strategy. 2007. No. 5. P. 33-36.
3. Konova O.Yu., Kobeleva S.V. Staffing for small and medium-sized businesses // Current problems of the humanities and natural sciences. 2014. No. 6-1. pp. 250-252.
4. Mychka S.Yu., Shatalov M.A. Modern methods of personnel management in conditions of instability of the external environment // Territory of Science. 2014. T 5. No. 5. P. 138-141.
5. Safarova E.I. Outstaffing, outsourcing, personnel leasing: new technologies in business. - M.: EKSMO, 2010. - 343 p.
6. Shatalov M.A., Meshkova T.R. Accounting and analysis of the use of labor resources in the organization’s management system // Territory of Science. 2014. No. 3. P. 84-91.
Peryshkina E. V.
TAXATION OF EXPORT OPERATIONS
Financial University under the Government of the Russian Federation, Omsk, Russia
Key words: Foreign economic activity, export, taxation of export operations.
Annotation. The relevance of the topic of the article is due to the widespread and active development of export operations in the activities of Russian organizations, as well as the need for their correct registration from the point of view of taxation.
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Key words: Foreign trade, export, taxation of export operations.
Abstract. Topicality of the article is due to high prevalence and rapid development of export operations in the activities of Russian organizations, as well as the need for their proper execution from the point of view of taxation.
The fact that in all foreign economic activities of Russian business entities a significant part is export, and the policy of our country is aimed at stimulating this type of foreign economic activity, the development and improvement of the methodology for taxation of export transactions is of particular importance. Since our state uses various methods to stimulate exports, including reducing tax burden, foreign economic activity is becoming attractive to investors, and, perhaps, the volume of export supplies from Russian business entities will only increase over time. Consequently, the presence of errors in the taxation of export transactions can lead to serious consequences for participants in foreign economic activity. Thus, the relevance of the topic of the article is due to the widespread and active development of export operations in the activities of Russian business entities, as well as the need for their correct registration from a taxation point of view.
Export of goods is the removal of goods from the customs territory of the Russian Federation without the obligation to re-import them. Of considerable importance in organizing rational accounting of export transactions is the current regime of taxation of export transactions and the correctness of the organization tax accounting.
Export operations, as an object of active stimulation by the state, are subject to preferential terms taxation, in particular, they are exempt (subject to established order registration and confirmation) from excise taxes and VAT. Thus, the sale of excisable goods placed under the customs export regime outside the territory of the Russian Federation is exempt from excise taxation provided that the requirements stipulated by Article 184 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) are met. And according to paragraph 1 of Art. 164 of the Tax Code of the Russian Federation, products sold abroad are subject to VAT at a rate of 0% when they are actually exported outside the customs territory of Russia and the conditions of Art. 165 Tax Code of the Russian Federation.
VAT on goods, works, services purchased for
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carrying out export operations, organizations have the right to submit for deduction from the budget, however, the return of “input” VAT has its own characteristics, in contrast to the VAT allocated for goods, works, services purchased for operations in the territory of the Russian Federation. If a business entity sells goods, works, services both within the country and abroad, then a division of the “input” VAT is required. But at the moment it doesn't exist regulatory documents, defining the methodology for organizing separate VAT accounting when carrying out export operations.
The Tax Code of the Russian Federation contains only a rule-principle on the taxpayer’s obligation to organize separate accounting of VAT when carrying out export transactions, established accounting policy, therefore, each exporting organization develops and consolidates in its accounting policy own methodology for maintaining separate accounting. Compliance with the current taxation regime for export transactions at the level of a business entity largely depends on the correct organization of tax accounting, in particular maintaining separate accounting for VAT.
Among the current issues in the development of the system of taxation of export transactions on modern stage This includes the optimization of foreign economic activity regimes within international organizations and export directions. So, an urgent direction for the Russian Federation today is to improve the tax regime for exports within the framework of the Customs Union (hereinafter referred to as the CU) and the formation of a single economic space on the territory of the CU member countries - Russia, Belarus and Kazakhstan, and since May 2014, Armenia.
An analysis of the tax systems of the CU member states and the common economic space shows that the taxation systems of the three countries cannot be fully unified, since the solution to this issue depends, first of all, on the state structure of the countries, which determines the number of its levels, as well as the body carrying out the approval. A significant degree of unification can be achieved in the area of convergence of elements tax system, the procedure for calculating and paying taxes, tax benefits and tax exemptions, systems of control by tax authorities over taxpayers.
The current system for collecting VAT in
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within the CU has certain disadvantages associated with large paperwork and short deadlines for providing supporting documents. These discrepancies in tax rates significantly complicate the implementation of transactions by participants in foreign economic activity and, as a result, reduce the effectiveness of creating a common customs territory of the CU member countries. In the near future, CU member states should bring closer the scope of their tax codes in relation to the regulation of the collection of basic tax payments.
One of the significant practical problems in the field of taxation when carrying out export operations in the Russian Federation today is the refund of VAT paid on exported goods. As E. S. Ratushnyak points out in his article, Russian exporters cite the complexity of documentation and the tax authorities’ unspoken attitude towards its non-return as the main obstacle to its return. Often, if the exporter has provided all the proper documents in tax authorities, VAT can only be returned through the courts. The problem of VAT refund hinders the development of export activities in at least two CU member countries - Kazakhstan and Russia, which are faced with the task of diversifying exports by increasing the share of exports of industrial goods and products of a higher degree of processing, and therefore this problem must be solved based on changes work tax services.
It seems reasonable in the future to develop identical rules regarding tax accounting, reporting and tax control, and consolidate them at the legislative level in the CU member states. Experts, taking into account the special importance of VAT for the CU member countries in the implementation of foreign trade, in order to develop the integration of a single economic space, identify the following among the priority areas for improving the methodology of export taxation:
Use of uniform terminology when determining objects subject to VAT;
Consolidation of an identical list of component objects subject to and not subject to VAT;
Definition of unified conditions of use tax deductions(offset) of VAT amounts, as well as the use of unified methods for calculating VAT amounts subject to deduction (offset);
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In view of the existence of different VAT rates applied in the CU member states, implement measures to gradually equalize them;
Consolidation in tax laws all member states of the CU unified lists of documents confirming the export of goods (works, services); implementation of the unification of accounting legislation and customs legislation of the CU member countries.
According to Ratushnyak E.S. “Harmonization of legislation in the field of taxation must be considered as one of the main areas of integration, which ensures growth economic efficiency countries participating in a single economic space based on the free movement of capital, goods, services and labor, as well as equal competitive conditions. The experience of European integration shows that initially there is a harmonization of legislation in the field of indirect taxation, without which it is impossible to create conditions for free trade. Agreeing with the point of view expressed in the literature about the need to form a completely unified system for collecting indirect taxes in a single economic space, it should be noted that it is more appropriate to adopt a single consolidating act in the form of an international treaty.”
As noted by Puzikova I.G. in his article “Globalization and management in the context of export organization”, “the development of public-private partnerships, including in the field of foreign economic activity, is carried out through the improvement of electronic technologies. In particular, specialized Internet portals are being created containing foreign trade information available in real time, necessary for Russian business entities - exporters."
From our point of view, we can highlight the following main promising directions for improving the organization of accounting and taxation of exports in business entities engaged in foreign economic activity:
Organization of electronic document management with the tax customs service;
Monitoring of current changes in legislation of the Russian Federation and the countries of the Commonwealth of Independent States (CIS);
Further improvement of the separate tax system
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VAT accounting in accordance with the specifics of the organization’s activities.
Export operations, as a form of economic activity actively stimulated by the state, have a preferential tax regime. At the same time, for the full use of the opportunities of the current tax regime and the successful implementation of foreign economic activity economic entities A significant role is played by the correct organization and maintenance of separate tax accounting for value added tax, and for a number of goods and other areas of tax accounting. Systematic control of the organization of accounting, analysis and use of expert recommendations for optimizing accounting and tax accounting of export operations by Russian exporters is the basis for the reliability and rationality of accounting, ensuring the economic efficiency of foreign economic activity at the present stage.
Bibliography
1. Plotnikova L.A. Current issues of taxation of export operations // Kazan Social and Humanitarian Bulletin, 2013. - No. 1. - P. 31-36.
2. Puzikova I.G. Globalization and management in the context of export organization // Economics and management: analysis of trends and development prospects, 2013. - No. 8. - pp. 39-43.
3. Ratushnyak E.S. On the unification of foreign economic policy in the field of taxation in the SES countries: problems and prospects // Bulletin of MGIMO University, 2014. - No. 1.- P. 72-79.
Postolov V.D.
ECOLOGICAL AND ECONOMIC PROBLEMS AND PROSPECTS FOR THE TERRITORIAL ORGANIZATION OF AGRICULTURAL PRODUCTION
Voronezh State Agrarian University named after Emperor Peter I, Voronezh, Russia
Key words: agricultural production, territorial
organization, economics of land use, economics of agricultural enterprises, environmental management.
Abstract: approaches to defining the concept are considered,
“territorial organization of agricultural production”; patterns of formation, development and functioning have been identified
In accordance with Art. 2 of Federal Law No. 164 Federal Law “On the Fundamentals government regulation foreign economic activity" under exportgoods refers to the export of goods under a foreign trade contract from the customs territory of the Russian Federation abroad without the obligation to re-import. Based on this definition, it follows that the sale of goods for export is the sale of goods on the territory of the Russian Federation for the purpose of VAT reimbursement, and in accordance with Art. 147 of the Tax Code of the Russian Federation, the place of sale of goods is the territory of the Russian Federation in the presence of one or more of the following circumstances:
1) the goods are located on the territory of the Russian Federation and are not shipped or transported, for example, subject to EXW delivery (transfer of goods to the buyer in the seller’s territory) “Incoterms 2000”;
2) the goods at the time of the start of shipment or transportation are located on the territory of the Russian Federation (delivery conditions of groups F, C, D according to Incoterms 2000).
Operations for the export of goods reflected in Article 149 of the Tax Code of the Russian Federation are not subject to taxation (exempt from taxation), and their turnover should be shown in section 00004 of the VAT return.
Goods not specified in Art. 149 of the Tax Code of the Russian Federation, when implemented for tax purposes, VAT should be divided into two groups:
1) goods of Russian origin,
2) goods produced outside of Russian Federation, other goods sold to other countries.
The first group of goods falls under the international agreement signed by the Government of the Russian Federation and the Government of the Republic of Belarus dated September 15, 2004 “On the principles of levying indirect taxes on the export and import of goods, performance of work, provision of services,” according to which a Russian seller sells goods to a Belarusian buyer with VAT at the rate of “0%”, subject to the submission to the tax authorities of the documents provided for in Art. 165 of the Tax Code of the Russian Federation (Table 1.2), within no later than 90 days.
In relation to the second group of goods in accordance with sub. 1 clause 1 art. 164 of the Tax Code of the Russian Federation, VAT is taxed at the tax rate of “0%” on the sale of goods exported under the customs export regime, subject to the submission to the tax authorities of the documents provided for in paragraph 9 of Art. 165 of the Tax Code of the Russian Federation (Table 1.2), no later than 270 days from the date of placement of goods under the customs export regime (from the date of registration by the regional customs authority of the customs declaration on the release of goods under the “export” regime - group D “Customs control”).
If, after the expiration of the deadlines - 90 days - for the Republic of Belarus, 270 days - for other countries - the taxpayer has not submitted the documents specified in table 1.2, then the transactions are subject to taxation at rates of 10 or 18%, respectively.
Table 1.2 Documents submitted to confirm the “0%” VAT rate
|
to the Republic of Belarus |
Goods not produced in the Russian Federation, sold to the Republic of Belarus; |
|
1. Agreements (copies thereof) on the basis of which the sale of goods is carried out |
1. Contract (copy of contract) of the taxpayer with a foreign person for the supply of goods. If the sale is carried out through an intermediary, also a commission agreement, an agency agreement, or an agency agreement (a copy of the agreement) |
|
2. Bank statement (copy of the statement) confirming the actual receipt of proceeds from the buyer of the specified goods to the taxpayer’s account. In the case of foreign trade (barter) transactions, the taxpayer submits to the tax authorities documents confirming the importation of goods received under these transactions into the territory of the Russian Federation and their acceptance for registration |
2. Bank statement (copy of the statement) confirming the actual receipt of proceeds from the sale of goods to a foreign person to the taxpayer’s account in Russian bank(or to the account of the commission agent (trusted agent)). If the proceeds from the sale of goods are credited to the account of a third party, along with a bank statement, an order agreement for payment for the specified goods, concluded between the foreign person and the organization (person) that made the payment, is presented. In the case of foreign trade goods exchange (barter) operations, documents are submitted confirming the import of goods (performance of work, provision of services) received under the specified operations on the territory of the Russian Federation. |
Continuation of Table 1.2
|
Goods of Russian origin sold to the Republic of Belarus |
Goods of non-Russian origin, sold to the Republic of Belarus; any goods sold to other countries |
|
3. The third copy of the application for the introduction of goods exported from the territory of the Russian Federation to the territory of the Republic of Belarus, with a mark from the tax authority of the other party, confirming payment of VAT in full (about the availability of exemption for goods that, in accordance with the legislation of the Republic of Belarus, are not subject to taxation when imported into customs territory) |
3. Customs declaration (its copy) with the mark of the Russian customs authority that released the goods under export regime, and the Russian customs authority in the region of whose activity there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation. When exporting goods under the customs export regime across the border of the Russian Federation with a member state of the Customs Union, for which customs control has been abolished, a customs declaration (its copy) is submitted with marks from the customs authority of the Russian Federation performing customs clearance of the specified export of goods. When exporting goods not produced in the Russian Federation from its territory under the customs regime of export to the territory of the Republic of Belarus, the following is submitted to the tax authorities: a) a customs declaration (its copy) with a mark from the Russian customs authority confirming the fact of movement of goods under the customs export regime; b) a copy of the application for payment of tax when importing goods into the territory of the Republic of Belarus with a mark from the tax authority of this state confirming the fact of payment of the tax |
|
4. Copies of transport (shipping) documents on the transportation of exported goods |
Copies of transport (shipping) and (or) other documents confirming the export of goods outside the territory of the Russian Federation. When exporting goods under the customs export regime across the border of the Russian Federation with a member state of the Customs Union, for which customs control has been abolished, copies of transport and shipping documents are submitted with a mark from the customs authority of the Russian Federation that carried out the customs clearance of the specified export of goods. When exporting goods not produced in the Russian Federation from its territory under the customs export regime to the territory of the Republic of Belarus, copies of transport and shipping documents are provided with a mark from the customs authority of the Russian Federation confirming the fact that the goods are placed under the customs export regime |
|
5. Other documents provided for by the legislation of the Russian Federation |
If the taxpayer subsequently submits documents, the paid tax amounts are subject to refund in the manner and under the conditions provided for in Art. 176 of the Tax Code of the Russian Federation.
Based on clause 3 of Art. 153 of the Tax Code of the Russian Federation when determining the tax base, the taxpayer’s revenue in foreign currency must be converted into rubles at the rate of the Central Bank of the Russian Federation on the date of payment for shipped goods.
Accounting entries for VAT calculation should be made as follows:
Dt 68 subaccount “VAT for reimbursement”
Kt 68 subaccount “VAT accrual”.
In this accounting entry, only the credit to account 68 will be reflected, namely: in section 00003 “Calculation of the amount of tax on transactions when selling goods (works, services), the application of the tax rate of “0%” for which is not confirmed” in column 3 or 4. The amount reflected in the debit of account 68 does not affect settlements with the budget in that period, therefore it should be reflected in the second section of the Assets of the balance sheet for the entire period until the issue with this turnover is resolved in terms of confirming the “0%” rate.
If a set of documents is submitted later, then this debt is closed by posting:
If the set of documents is not submitted, then the write-off is made by accounting entry:
Dt 91 subaccount 2 “Expenses”
Kt 68 subaccount “VAT for reimbursement”.
At the same time, on the basis of clause 77 of the Accounting Regulations and financial statements in the Russian Federation, write-off accounts receivable for which the statute of limitations has expired, and other debts that are unrealistic for collection, possibly based on the inventory data, written justification and order (instruction) of the head of the organization.
Based on Art. 154 of the Tax Code of the Russian Federation, the tax base includes amounts of payment and partial payment received on account of upcoming deliveries of goods taxed at the “0%” tax rate.
When selling goods for export, the Tax Code of the Russian Federation establishes a special procedure for deducting the amount of VAT related to goods (work, services)
property rights acquired for the production and (or) sale of these goods. The deduction must be confirmed by a set of documents (see Table 1.2).
In accordance with paragraph 10 of Art. 165 of the Tax Code of the Russian Federation, the taxpayer is obliged in his accounting policy for tax purposes to establish a procedure for determining the amount of tax related to goods (work, services), property rights acquired for the production and (or) sale of goods, transactions for the sale of which are taxed at the tax rate " 0%" At the time of shipment of goods to Belarus or other countries in a given tax period, the taxpayer is required to separately fill out the section “Cost of goods (work, services) for which the tax rate of “0%” is expected to be applied, indicating on page 090 the total amount of VAT on purchased goods ( works, services) used for the production and sale of goods (works, services), for which the tax rate of “0%” is expected to be applied, with a breakdown for individual invoices and suppliers.
Taxation of export shipments under income tax has its own characteristics.
Based on clause 3 of Art. 248 Tax Code of the Russian Federation income received by the taxpayer, the value of which is expressed in foreign currency, is taken into account in conjunction with income, the value of which is expressed in rubles . In this case, the specified income is recalculated by the taxpayer depending on the method of income recognition chosen in the accounting policy for tax purposes in accordance with Art. 271 and 273 of the Tax Code of the Russian Federation. For exporters, income is recognized one way or another, depending on the accrual method. Therefore, paragraph 8 of Art. 271 of the Tax Code of the Russian Federation establishes that income expressed in foreign currency is recalculated for tax purposes into rubles at the official rate established by the Central Bank of the Russian Federation on the date of call for the corresponding income. Income from sales on the basis of clause 3 of Art. 271 of the Tax Code of the Russian Federation is recognized on the date of sale of goods, i.e. at the time of transfer of ownership, while the amount of income from sales due to further changes in the exchange rate of the ruble to foreign currency does not change.
At the time of recognition of income from sales or at the time of receipt of advance payments from a foreign buyer, claims or obligations in foreign currency arise for tax purposes. In accordance with paragraph 8 of Art. 271 Tax Code of the Russian Federation obligations and claims expressed in foreign currency are recalculated into rubles at the official exchange rate of the Central Bank of the Russian Federation on the date of termination (performances) obligations and requirements And (or) on the last day of the reporting period (tax) period depending on what happened earlier . At the same time, on
on the basis of clause 11 of Art. 250 Tax Code of the Russian Federation and sub. 5 p. 1 art. 265 of the Tax Code of the Russian Federation, exchange differences arising are recognized as non-operating income or expenses.
Many exporters, when exporting goods from the Russian Federation, pay export customs tariffs (duties) and customs duties. Based on sub. 1 clause 1 art. 164 Tax Code of the Russian Federation Customs duties and fees are recognized as other expenses for tax purposes.
When selling excise goods for export on the basis of clause 2 of Art. 184 of the Tax Code of the Russian Federation, a taxpayer is exempt from paying excise tax when selling excisable goods produced by him (except for petroleum products) and (or) transferring excisable goods (except for petroleum products) produced from customer-supplied raw materials, placed under the customs export regime, outside the territory of the Russian Federation when presented to tax authority bank guarantee or bank guarantee. Such a bank guarantee (bank guarantee) must (should) provide for the bank’s obligation to pay the amount of the excise tax and the corresponding penalties in cases of failure to submit in the manner and within the time limits established by clause 7 of Art. 198 of the Tax Code of the Russian Federation, the taxpayer of documents confirming the fact of export of excisable goods and non-payment of excise duty and (or) penalties. In the absence of a bank guarantee (bank guarantee), the taxpayer is obliged to pay excise tax in the manner prescribed for operations for the sale of excisable goods on the territory of the Russian Federation.
When paying excise duty due to the taxpayer not having a bank guarantee (bank guarantee), the paid amounts of excise duty are subject to reimbursement after the taxpayer submits to the tax authorities documents confirming the fact of export of excisable goods. List of documents named in clause 7 of Art. 198 of the Tax Code of the Russian Federation, must be submitted to the tax authority within 180 days from the date of sale of these goods. The list of documents is similar to that submitted to confirm the “0%” VAT rate (see Table 1.2).
Enterprises engaged in export activities are required to maintain separate accounting records for foreign trade transactions, the taxation of which has its own characteristics. Below we consider the main provisions of the legislation of the Russian Federation regulating the accounting of exports of goods, as well as answers to frequently arising questions in connection with it.
How to keep records of goods exports
Export in economics refers to the export of goods abroad for sale or processing. Goods exported outside the state are recorded by the customs service and drawn up with the relevant documents. Documents accounting for and accompanying the export of goods abroad of the Russian Federation must be drawn up in accordance with the current laws of Russia.
The main laws regulating foreign trade activities are the Federal Law “On currency regulation and currency control" No. 173-FZ dated December 10 and the law "On the fundamentals of state regulation of foreign trade activities" dated December 8, 2003 No. 164-FZ.
In Law No. 173-FZ defined:
rights and obligations of persons participating in foreign economic transactions;
currency regulation authorities and foreign exchange control authorities;
rights and obligations of currency control authorities and agents.
According with Federal Law No. 164-FZ goods fall under the customs export procedure if the following conditions are met:
for transactions that are not subject to statutory benefits, all export customs duties have been paid;
all restrictions and prohibitions are observed;
For goods included in the consolidated list, a certificate of origin is presented.
Accounting for goods export operations: required documents
When exported from Russia, the goods are taken outside the Russian Federation for subsequent processing or sale, that is, without the right of return. Export is subject to the payment of duties. Their size depends on various reasons and, in particular, is determined by the value of the exported goods, which is declared in the customs declaration. When carrying out export operations, there is a certain procedure.
Accounting for the shipment and sale of goods for export is carried out separately from accounting for the activities of the enterprise in the Russian Federation. The document flow uses primary documents confirming the shipment of goods, their payment, and the services of intermediaries.
All goods transported abroad of the Russian Federation are subject to mandatory customs clearance, which can be carried out:
by the exporter himself,
his customs representative,
by another person on the basis of a power of attorney.
A package of supporting documents is attached to the declaration presented to the customs authority. It is allowed to provide documents in copies, and the customs authority has the right to check any of them for compliance with the original.
Accounting for export of goods
To obtain reliable information, accounting for the export of goods is carried out in separate sub-accounts, which makes it possible to separate ordinary and foreign economic activities in accounting. Features of accounting and tax accounting for the export of goods include:
1. Calculations under the export contract most often carried out in foreign currency. To do this you need:
open foreign currency accounts for each currency separately, and use account 52 in accounting for settlements with the counterparty: Dt 52 Kt 62;
master currency purchase and sale transactions and reflect them in the report, using account 57 for this purpose (or account 91 depending on the adopted accounting policy):
Dt 57 Kt 52;
Dt 51 Kt 57;
Dt 91 Kt 57 or Dt 57 Kt 91;
keep records of settlements for each transaction simultaneously in two currencies: foreign and Russian;
carry out a revaluation of currency balances and debts of counterparties (in currency terms) both on the date of the transaction and on the reporting date, using for this account 91: Dt 91 Kt 52, 62 or Dt 52, 62 Kt 91.
2. Accounting for the export of goods is maintained by the enterprise separately from the rest of the accounting, which is due, on the one hand, to legal requirements, and on the other hand, to the need to achieve the following goals, which include:
separation of data on accounting for the export of goods from information on activities subject to VAT at other rates or exempt from this tax (clause 4 of Article 149 and clause 1 of Article 153 of the Tax Code of the Russian Federation);
control over the completeness of receipt of payment from foreign counterparties (clause 1 of Article 19 of the Federal Law “On Currency Regulation...” dated December 10, 2003 No. 173-FZ);
taking advantage of the opportunity not to charge VAT on advances received from foreign buyers (clause 1 of Article 154 of the Tax Code of the Russian Federation);
monitoring compliance with the deadlines required to confirm the right to use the zero rate (clause 9 of Article 165 of the Tax Code of the Russian Federation);
tracking the moment of transfer of ownership of the goods if, according to the international rules for the interpretation of trade terms "Incoterms", it does not coincide with the moment of shipment;
correct correlation of shipment volumes, which is necessary when calculating VAT.
3. Additional operations arise to account for the export of goods:
calculation of customs duties and fees (account 76):
Dt 76 Kt 51 (52);
Dt 44 Kt 76;
in case of a discrepancy between the moments of transfer of ownership of the goods and the moment of shipment, account 45 is used to account for it:
Dt 45 Kt 41 (43);
Dt 90 Kt 45;
restoration of VAT accepted for deduction and then attributed to export operations (clause 6 of Article 166 of the Tax Code of the Russian Federation);
penalties and fines for VAT on exports not confirmed on time are charged on Dt 91 Kt 68;
for unconfirmed exports, VAT is written off as other expenses (Dt 91 Kt 19), three years from the end of the tax period in which the corresponding shipment was made.
The most time-consuming part in accounting for the export of goods is VAT postings. Correct VAT accounting makes it possible to obtain a tax deduction if the right to apply the zero VAT rate is confirmed. In this regard, special attention should be paid to:
accounting for taxes related to direct export costs;
distribution of VAT on indirect costs to determine its part attributable to exports;
correct execution of documents relating to VAT;
compliance with deadlines for preparing documents confirming the right to tax deductions;
restoration of VAT accepted for deduction and then attributed to export transactions;
compliance with the established deadlines for tax accounting when exporting goods for unconfirmed, as well as for later confirmed deliveries;
a high probability of discrepancy between the accounting periods for export shipments for profit tax purposes and confirmation of the right to deduct VAT on it, which leads to a discrepancy between the tax bases for profit and VAT in the same tax period.
VAT on export costs is accumulated on account 19 with its allocation to a special sub-account: Dt 19 Kt 60.
The tax previously accepted for deduction, when accounting for the export of goods, is restored at the time of their shipment by posting: Dt 19 Kt 68.
The tax on indirect costs is redistributed on account 19 with the transfer of the export part of the tax to the subaccount: Dt 19 Kt 19.
If documents appear confirming the possibility of applying a deduction, then tax is written off from account 19 in the amount corresponding to the documents: Dt 68 Kt 19.
Tax on exports not confirmed on time is charged to the subaccount of account 19: Dt 19 Kt 68.
In this case, the tax on expenses related to it is taken for deduction: Dt 68 Kt 19.
Penalties and VAT fines for exports not confirmed on time are charged on Dt 91 Kt 68.
If the export is subsequently confirmed, then this part of the tax is accepted for deduction (clause 10 of article 171, clause 3 of article 172 of the Tax Code of the Russian Federation): Dt 68 Kt 19.
For unconfirmed exports, VAT is written off as other expenses - Dt 91 Kt 19 - three years from the end of the tax period in which the corresponding shipment was made.
Features of tax registration
When goods cross the border, the exporter charges and pays VAT at the usual rate. The basis for calculating VAT is the amount consisting of the value of the goods according to the declaration, as well as duties and excise taxes. If VAT is not paid, the goods will not be able to leave the temporary storage area at customs. If payment is late, a penalty will be charged on the unpaid amount. Upon subsequent confirmation of export, the exporter has the right to deduct the amount of paid “unconfirmed” VAT if the following conditions are met:
The goods have been registered.
Revenue from transactions with goods is subject to VAT.
All primary documents for the goods and their transportation have been collected.
Customs VAT has been paid in full.
If a simplified taxation scheme is used, then when accounting for the export of goods, VAT is not applied to the deduction. In this case, actions with VAT depend on what object of taxation is used. If “income” is used as the object of taxation, then VAT is included in the cost of the goods or fixed assets. When applying the “income minus expenses” scheme, the tax amount is included in the costs that reduce the taxable base.
Accounting for the export of goods outside the Customs Union
Below is a table with questions regarding the export of goods, tax and accounting export operations, which most often arise in the practical activities of exporters. For each of them, the table provides links to the relevant legal acts in which answers to them can be found. We are talking about accounting for the shipment and sale of goods for export outside the Customs Union.
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1. Tax rate 0 percent
The procedure for calculating VAT - including when exporting products, goods, works and services - is regulated by Chapter 21 Tax Code RF.
In accordance with paragraph 1 of Article 164 of the Tax Code of the Russian Federation, when selling goods, works and services for export, taxation is carried out at a rate of 0 percent. However, to apply this rate it is necessary to submit in tax office a package of documents confirming the export.
Please note that we are not talking about exemption from VAT when carrying out export operations, but about applying a rate of 0 percent. At first glance, it may seem that this is the same thing - after all, a 0 percent rate implies that VAT is not paid on export transactions (after all, any amount multiplied by zero is equal to zero). However, in fact, the presence of a tax rate as such - regardless of its size - gives the organization the right to receive tax deductions.
In other words, the exporting organization does not charge a penny of VAT from the foreign buyer, but has the right to submit amounts of “input” VAT on raw materials, materials, goods, works and services related to exports (for example, transport costs) for deduction.
In accordance with paragraph 3 of Article 153 of the Tax Code of the Russian Federation, proceeds from the sale of goods (work, services) for export received in foreign currency are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of payment for goods shipped (work performed, services rendered). In other cases, when determining the tax base, revenue is recalculated into rubles at the rate of the Central Bank of the Russian Federation on the date corresponding to the moment of determining the tax base for the sale of goods (work, services, property rights), established by Article 167 of the Tax Code of the Russian Federation.
Justification of the right to apply a tax rate of 0 percent - a separate declaration and package of documents
As we have already noted, in order to justify the right to apply a 0 percent tax rate on export transactions, an organization is required to submit certain documents to the tax authorities. Which ones exactly are regulated by Article 165 of the Tax Code of the Russian Federation. In addition, according to paragraph 6 of Article 164 of the Tax Code of the Russian Federation, a separate tax return must be submitted to the tax authorities for export transactions.
According to paragraph 1 of Article 165 of the Tax Code of the Russian Federation, when selling finished products or goods for export, the following documents must be submitted to the tax office:
1) a contract (copy of the contract) of the taxpayer with a foreign person for the supply of goods outside the customs territory of the Russian Federation;
2) a bank statement (copy of the statement) confirming the actual receipt of proceeds from a foreign entity - the buyer of the specified goods - to the taxpayer’s account in a Russian bank;
3) a customs declaration (its copy) with marks from the Russian customs authority that released the goods under export regime, and the border customs authority (the Russian customs authority in the region of whose activity there is a checkpoint through which the goods were exported outside the customs territory of the Russian Federation);
4) copies of transport, shipping and (or) other documents with marks from border customs authorities confirming the export of goods outside the territory of the Russian Federation.
In some situations, the above package of documents may be modified. Features of the presentation of documents in some specific cases are also spelled out in Article 165 of the Tax Code of the Russian Federation. Thus, when carrying out foreign trade goods exchange (barter) transactions, instead of a bank statement, the taxpayer submits to the tax authorities documents confirming the importation of goods (performance of work, provision of services) received under these transactions into the territory of the Russian Federation and their receipt. When exporting goods by pipeline or via power lines, you may not be required to provide copies of transport or shipping documents. And in case of export through an intermediary, a package of documents is provided, specified in paragraph 2 of Article 165 of the Tax Code of the Russian Federation.
In any case, this package of documents must be submitted to the tax office no later than 180 days, counting from the date the goods are placed under the customs export regime. This period is established in paragraph 9 of Article 165 of the Tax Code of the Russian Federation. Moreover, according to paragraph 9 of Article 167 of the Tax Code of the Russian Federation, the moment of determining the tax base when carrying out export operations is considered to be the last day of the month in which the full package of documents is collected.
The specified package of documents, in accordance with paragraph 10 of Article 165 of the Tax Code of the Russian Federation, must be submitted to the tax office along with the tax return - and we are talking about a separate tax return for VAT at a rate of 0 percent. In other words, if an organization sells products or goods both in Russia and for export, it submits two separate declarations. Declaration forms and the procedure for filling them out are currently approved by Order of the Ministry of Finance of the Russian Federation dated November 7, 2006 N 136n.
The deadline for filing a VAT return at a 0 percent rate is quarterly, before the 20th day of the month following the expired tax period.
2. If the package of documents is not collected on time
Paragraph 9 of Article 165 of the Tax Code of the Russian Federation also states that if, after 180 days from the date of release of goods for export by regional customs authorities, the exporting organization is unable to collect and submit the above documents to the tax inspectorate, it is obliged to calculate VAT on the export transaction at the rates 10 percent or 18 percent, respectively, depending on what VAT rate should be applied to goods exported in accordance with paragraphs 2 and 3 of Article 164 of the Tax Code of the Russian Federation.
Moreover, according to paragraph 9 of Article 167 of the Tax Code of the Russian Federation, in such a situation, the moment of determining the tax base is considered to be the day of shipment. Consequently, if the package of documents is not collected on the 181st day, counting from the date of placing the goods under the customs regime of export, operations for the sale of these goods are subject to inclusion in the declaration at a rate of 0 percent for the tax period on which the day of shipment of the goods falls . Such explanations are also given in the Procedure for filling out a VAT return, approved by Order of the Ministry of Finance of the Russian Federation dated November 7, 2006 N 136n.
Thus, if on the 181st day the full package of documents has not been collected, it is necessary to submit an updated declaration for the month in which these goods were shipped for export - and this was six months ago. It should also be taken into account that updated declarations should be submitted not in the form that is valid at the time of filing the declaration, but in the form that was in force in the period for which the updated declaration is submitted.
To reflect information about export transactions for which the deadline for collecting documents has expired, Section 3 “Calculation of the amount of tax on transactions in the sale of goods (works, services), the application of a tax rate of 0 percent for which has not been confirmed” of the tax return at a rate of 0 percent is intended. For example, if the goods were shipped for export in May 2008, the deadline for submitting documents confirming the right to apply a 0 percent tax rate expires in November 2008, and if the necessary package of documents is not collected, it is necessary to charge VAT and show tax deductions for this implementation, but not in the November declaration, but in the updated declaration on the zero rate for May 2008. When reflecting the amounts subject to VAT, you should also remember that “input” VAT on a given export transaction can be deducted.
These amounts are also reflected in section 3 of the updated declaration.
However, this does not mean that the right to apply the 0 percent rate is lost forever. If the organization is subsequently able to collect a package of documents confirming the right to apply a tax rate of 0 percent, the paid amount of VAT is subject to deduction in the manner provided for in Article 176 of the Tax Code of the Russian Federation. To do this, it is necessary to include these transactions in the declaration at a rate of 0 percent for the tax period in which the full package of documents was collected. VAT refunds based on this declaration and the documents attached to it are made no later than three months from the date of its submission. During this period, the tax inspectorate checks the validity of the application of the 0 percent tax rate and tax deductions and applies a decision on refund or refusal of compensation. A reasoned conclusion on the refusal must be submitted no later than 10 days after such a decision is made, otherwise the tax authority is obliged to make a decision on compensation.
The VAT refund itself is carried out in the following order.
1. If an organization has arrears and penalties for VAT or other taxes and fees, or has arrears for awarded tax sanctions that are subject to credit to the same budget from which the refund is made, they are subject to offset as a matter of priority by decision of the tax authority. The tax authorities carry out this offset independently and inform the taxpayer about it within 10 days. Moreover, if the VAT arrears arose in the period between the date of filing the declaration and the date of reimbursement of the corresponding VAT amounts, and it does not exceed the amount to be reimbursed, no penalty is charged on the amount of the arrears.
2. If the organization does not have arrears and penalties for VAT and other taxes or debts for awarded tax sanctions, the amounts subject to reimbursement:
– or are counted against current payments for VAT or other taxes payable to the same budget, as well as taxes paid in connection with the movement of goods across the customs border of the Russian Federation or in connection with the implementation of works and services directly related to production and sales such goods, in agreement with the customs authorities,
– or are subject to return to the taxpayer upon his application.
In the latter case, the tax authorities are obliged, no later than the last day of the three-month period allotted for checking and making a decision, to make and send for execution to the relevant body of the Federal Treasury a decision on the refund of VAT amounts. The Federal Treasury is obliged to make a refund within two weeks after receiving the decision of the tax authority (and in the case where such a decision is not received by the relevant body of the Federal Treasury after seven days, counting from the date of sending by the tax authority, the date of receipt of such a decision is recognized as the eighth day, counting from day of sending such a decision by the tax authority).
If the above deadlines are violated, interest is accrued on the amount to be returned to the taxpayer based on the refinancing rate Central Bank RF.
3. Application of tax deductions
As we noted above, the application of a 0 percent rate on export transactions means that the “input” VAT associated with these transactions can be deducted.
According to paragraph 3 of Article 172 of the Tax Code of the Russian Federation, such deductions are made on the basis of a separate tax return at a rate of 0 percent, and only upon submission of a package of documents provided for in Article 165 of the Tax Code of the Russian Federation.
In other words, VAT can be claimed on materials, goods, works and services related to export operations only after the actual export and collection of all the documents that we have already discussed above. In practice, this leads to some difficulties.
Firstly, if an organization claims VAT paid to suppliers of goods for deduction immediately after payment for these goods - for example, if it did not intend to sell them for export - and subsequently still ships these goods for export, it needs to restore the corresponding amounts VAT applicable to goods shipped for export. These amounts are shown on line 170 of section 2.1 of the “regular” VAT tax return for the month in which the goods were sold for export. And although the moment of VAT restoration in such a situation is not directly stated in Chapter 21 of the Tax Code of the Russian Federation, the letter of the Ministry of Finance of Russia dated November 11, 2004 No. 03-04-08-117 explained that this must be done no later than the tax period in which a cargo customs declaration has been issued for export. And after confirmation of the right to apply a 0 percent rate, these VAT amounts will again be presented for deduction, but they will be reflected in the VAT return for transactions taxed at a tax rate of 0 percent, and for the month in which the full package of documents was collected, prescribed in Article 165 of the Tax Code of the Russian Federation.
Secondly, if an organization simultaneously sells products (goods) both in Russia and for export, it will have to keep separate records of “input” VAT. At the same time, the procedure for its implementation in relation to export transactions is not specified in the Tax Code (clause 4 of Article 149 and clause 4 of Article 170 of the Tax Code of the Russian Federation refers to separate accounting of transactions subject to and not subject to VAT, which does not take place in in our case - after all, when exporting we are talking about carrying out operations subject to VAT at a rate of 0 percent). However, paragraph 10 of Article 165 of the Tax Code of the Russian Federation states that the procedure for determining the amount of VAT relating to goods (work, services), property rights acquired for the production and (or) sale of goods (work, services), transactions for the sale of which are taxed at tax rate of 0 percent must be established by the accounting policy adopted by the taxpayer for tax purposes.
Consequently, in order to ensure the correct completion of tax returns and the implementation of VAT calculations in connection with export operations, the organization should independently develop and consolidate in its accounting policies a procedure for separately accounting for VAT amounts on purchased raw materials, goods, works and services. In this case, it is possible to distribute the “input” VAT not only in proportion to revenue, but also in proportion to cost products sold, cost of purchased goods or other basis.
If the export contract provides for an advance payment
In accordance with paragraph 9 of Article 154 of the Tax Code of the Russian Federation, amounts of payment (full or partial) received on account of future supplies of goods taxed at a tax rate of 0 percent are not included in the tax base until the tax base is determined in the manner provided for in Article 167 of the Tax Code. Code of the Russian Federation. Let us recall that according to paragraph 9 of Article 167 of the Tax Code of the Russian Federation, the moment of determining the tax base when carrying out export operations is considered to be the last day of the month in which the full package of documents is collected.
Thus, at present there is no need to charge VAT on advances received from foreign buyers.
4. Features of VAT calculation when exporting works and services
When exporting works and services, the same rules apply as when exporting goods. In particular, according to paragraph 1 of Article 164 of the Tax Code of the Russian Federation, when selling services related to the production and sale of goods for export, incl. with escort, transportation, loading, transshipment of exported and imported goods, as well as in the provision of services for the international transportation of passengers and luggage, when performing work in outer space, when selling goods and services to diplomatic missions and their personnel and performing certain other works and services in Exports are subject to a 0 percent tax rate.
To confirm the right to apply a 0 percent rate when performing work or providing services specified in paragraph 1 of Article 164 of the Tax Code of the Russian Federation, it is necessary to submit documents, the list of which for each type of service and work is established in Article 165 of the Tax Code of the Russian Federation. As we have already noted, if the package of documents is not collected on the 181st day, counting from the date of placing the goods under the customs regime of export, operations for the sale of these goods are subject to inclusion in the declaration at a rate of 0 percent for the tax period on which the day of shipment of the goods falls . When implementing work (services) - in particular, those provided for in Article 164 of the Tax Code of the Russian Federation - in such a situation, it must be taken into account that the day of shipment will be considered the day the work is performed (services are provided).
If an organization receives an advance payment for the performance of work or provision of services for export, it is required to pay VAT - the same as when exporting goods. The exception is cases of receiving advances on account of the upcoming execution of works or services for export included in the List of works (services) performed (rendered) directly in outer space, as well as when carrying out a set of preparatory ground work (services), technologically determined and inextricably linked with performance of work (provision of services) directly in outer space, the duration of the production cycle of execution (provision) of which is more than six months, approved by Decree of the Government of the Russian Federation dated July 16, 2003 No. 432.
When performing work or providing services under a contract with foreign customers, it is necessary to pay special attention to what is the place of implementation of these works or services. After all, if the territory of the Russian Federation is recognized as the place of performance of work or provision of services, they must be subject to VAT in the generally established manner - i.e. at a rate of 18 percent (or at a rate of 10 percent depending on the type of service).
In order to determine the place of implementation of work or services, it is necessary to study Article 148 of the Tax Code of the Russian Federation.
According to paragraph 1 of this article, the territory of the Russian Federation is recognized as a place of implementation of work or services in the following cases:
1) if the works (services) are directly related to real estate(except for aircraft, sea vessels and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation - for example, if we are talking about construction, installation, construction and installation, repair, restoration work or landscaping work on objects owned by foreigners, but located on the territory of the Russian Federation;
2) if the work (services) is related to movable property located on the territory of the Russian Federation (for example, if we are talking about repairing a car of a foreign citizen during his trip to Russia);
3) if services are actually provided on the territory of the Russian Federation in the field of culture, art, education, physical culture, tourism, recreation and sports (for example, if foreigners came to a Russian sanatorium or holiday home and paid for vouchers in foreign currency);
4) if the buyer of works (services) operates on the territory of the Russian Federation - for example, if the customer is a permanent representative office or branch of a foreign organization in Russia, this principle applies to services for the sale of patents, licenses, copyrights, consulting, legal, accounting, advertising services, R&D and some other works and services;
5) if the activities of the organization or individual entrepreneur who perform work (provide services), is carried out on the territory of the Russian Federation (in terms of performing work or providing services not provided for by the above principles).
In accordance with paragraph 4 of Article 148 of the Tax Code of the Russian Federation, documents confirming the place of performance of work (provision of services) are:
1) a contract concluded with foreign or Russian persons;
2) documents confirming the fact of performance of work (provision of services) - for example, an acceptance certificate for work or services.
5. Features of calculating excise taxes on exports finished products and goods
Specifics of export of excisable goods
Organizations carrying out export operations with alcohol, alcohol-containing and alcoholic products, beer, tobacco products, passenger cars and motorcycles, gasoline and motor oils - in other words, with goods recognized as excisable according to Article 181 of the Tax Code of the Russian Federation - it is necessary to pay special attention to Chapter 22 of the Tax Code of the Russian Federation.
In accordance with subparagraph 4 of paragraph 1 of Article 183 of the Tax Code of the Russian Federation, the sale of excisable goods placed under the customs regime for export outside the territory of the Russian Federation (taking into account losses within the limits of natural loss), as well as certain transactions with petroleum products subsequently placed under the customs regime exports (provided for in subparagraphs 2, 3 and 4 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation) are exempt from excise taxes.
True, in order to take advantage of this exemption, it is necessary to fulfill all the requirements provided for in Article 184 of the Tax Code of the Russian Federation. In particular, this article provides the following.
1. In general, it is possible not to pay excise tax when exporting excisable goods in accordance with paragraph 2 of Article 184 of the Tax Code of the Russian Federation only if the organization can submit a bank guarantee to the tax office or bank guarantee, providing for the bank’s obligation to pay the amount of excise tax and the corresponding penalties in cases of failure by this organization, in the manner and within the time limits established by paragraph 7 of Article 198 of the Tax Code of the Russian Federation, documents confirming the fact of export of excisable goods, and failure to pay excise duty and (or) penalties.
2. If the organization cannot obtain such a guarantee or bank guarantee, it must pay excise tax on the export transaction in the generally established manner - i.e. the same as when selling excisable goods on the territory of the Russian Federation. True, the amounts of excise tax paid in this way are subject to reimbursement on the basis of paragraph 3 of Article 184 of the Tax Code of the Russian Federation and in the manner prescribed by Article 203 of the Tax Code of the Russian Federation, after submitting to the tax authorities documents confirming the fact of export of excisable goods.
What documents are required to confirm the fact of export to obtain exemption from excise taxes?
In accordance with paragraph 7 of Article 198 of the Tax Code of the Russian Federation, when exporting excisable goods under the customs regime of export outside the territory of the Russian Federation, to confirm the validity of exemption from excise duty, the exporting organization is obliged to submit to the tax office at the place of its registration within 180 days from the date of sale of these goods the following documents:
1) a contract or a copy of the contract between the exporting organization and the counterparty for the supply of excisable goods;
2) payment documents and bank statements (copies thereof), which confirm the actual receipt of proceeds from the sale of excisable goods to a foreign person to the account of the exporting organization in a Russian bank;
3) a cargo customs declaration (its copy) with marks from the Russian customs authority that released the goods under the customs export regime, and the border customs authority (i.e., the Russian customs authority in the region of whose activity there is a checkpoint through which the specified goods were exported outside the customs territory of the Russian Federation);
4) copies of transport or shipping documents or other documents with marks from Russian border customs authorities confirming the export of goods outside the customs territory of the Russian Federation (and when exporting goods under the customs regime of export across the border of the Russian Federation with a member state of the Customs Union, where customs control has been abolished, copies of transport and shipping documents with marks of the Russian customs authority that carried out the customs clearance of the specified export of goods are submitted).
Please note that we have provided a general list of documents for a situation where an organization exports excisable goods that are not petroleum products independently and receives proceeds directly from the buyer. In practice, various particular situations are possible, the procedure for which is also prescribed in paragraph 7 of Article 198 of the Tax Code of the Russian Federation. In particular, if the export is carried out through an intermediary, it is necessary to submit under the first point an intermediary agreement or a copy thereof, a contract or a copy of the contract between this intermediary and a foreign counterparty, and under the second point - payment documents and a bank statement (copies thereof), which confirm receipt of proceeds to the intermediary’s account. Or if, for example, the proceeds from exports did not come from the foreign buyer with whom the contract was concluded, but from a third party, then in addition to payment documents and bank statements, agreements of authority for payment for goods between the foreign person and the organization that made the payment are additionally presented. And if foreign currency earnings have not been received into the organization’s foreign currency account, but this happened in accordance with the procedure provided for by the foreign exchange legislation of the Russian Federation, the exporting organization must submit to the tax authorities documents (copies thereof) confirming the right to not credit foreign currency earnings to the territory of the Russian Federation. Also, paragraph 7 of Article 198 of the Tax Code of the Russian Federation specifically specifies the procedure for processing documents for the export of excisable goods made from raw materials supplied by customers, as well as for the export of petroleum products by pipeline and sea transport.
In accordance with paragraph 8 of Article 198 of the Tax Code of the Russian Federation, if an organization cannot provide the above documents or provides them incompletely, it is obliged to pay excise tax on this transaction in the manner established for transactions with excisable goods on the territory of the Russian Federation.
However, if subsequently the organization is able to provide the tax authorities with documents (copies thereof) justifying the exemption from taxation, the paid excise tax amounts are subject to reimbursement to the taxpayer in the manner and under the conditions provided for in Article 203 of the Tax Code of the Russian Federation.
How to get an excise tax deduction
As we have already found out, if an organization was unable to obtain a bank guarantee or guarantee or collect documents confirming the fact of export in time to obtain an exemption from excise duty, it is obliged to pay excise tax, but has the right to its reimbursement (deduction).
The procedure for obtaining this deduction is prescribed in Article 203 of the Tax Code of the Russian Federation. According to paragraph 4 of Article 203 of the Tax Code of the Russian Federation, excise tax amounts must be reimbursed on the basis of the documents provided for in paragraph 7 of Article 198 of the Tax Code of the Russian Federation, the list of which is given above in this article, no later than three months from the date of submission of these documents. This period is given to the tax authorities to conduct an audit of the validity of tax deductions, and after this period the tax authority must make a decision either on reimbursement by means of offset or return of the relevant amounts, or on refusal (in whole or in part) of the reimbursement.
In case of refusal of compensation, the tax authority is obliged to provide the organization with a reasoned conclusion within 10 days from the date of the decision. If, after three months, the tax authority has not made a decision on refusal or has not provided the corresponding conclusion to the taxpayer organization, it is obliged to make a decision on the refund of these excise tax amounts and notify the taxpayer of the decision within 10 days.
The amount of excise tax to be refunded is first of all offset against the organization's debt for arrears and penalties on excise taxes, as well as other taxes or awarded tax sanctions, subject to credit to the same budget from which the refund is made. The tax authorities make this offset independently and inform the taxpayer about it within 10 days. At the same time, if there is an excise tax arrears arising in the period between the date of filing the declaration and the date of reimbursement of the corresponding amounts, the amount of which does not exceed the amount subject to reimbursement by decision of the tax authority, no penalty is charged on the amount of the arrears.
When exporting goods, exemptions, returns or refunds are made internal taxes in accordance with the legislation of the Russian Federation on taxes and fees.
Goods placed under the customs export regime, subject to their actual export outside the customs territory of the Russian Federation, are subject to VAT at a rate of 0% (except for oil (including stable gas condensate) and natural gas, which are exported to the territory of the CIS member states, as well as goods , sold by economic entities of the Russian Federation to the territory of the Republic of Belarus). The concept of “zero rate” VAT was introduced by Chapter 21 “Value Added Tax” of the Tax Code of the Russian Federation. According to this concept, goods placed under the customs export regime are not subject to VAT, and VAT paid on material resources for production purposes is deductible. When carrying out operations for the sale of goods specified in clauses 1-3 and 8 clause 1 of Article 164 of the Tax Code of the Russian Federation, organizations exporting goods outside the territory of the Russian Federation submit separate tax returns to the tax authorities, as well as documents to justify the legality of applying a zero rate on exported goods. Thus, when selling goods provided for in clause 1 and (or) clause 8 of clause 1 of Article 164 of the Tax Code of the Russian Federation, the following documents must be submitted to the tax authorities:
1) Contract (copy of the contract) of the taxpayer with a foreign person for the supply of goods (supplies) outside the customs territory of the Russian Federation.
Please note that when submitting this document to the tax authority, a copy of the contract must be made in Russian (translated into Russian). If this document is submitted in a foreign language, tax authorities have the right to refuse to apply a tax rate of 0%. If the contract contains information constituting a state secret, then instead of a copy of the full text, an extract from it containing information necessary for tax control is submitted.
The extract must contain information about delivery conditions, terms, price and type of product.
In addition, when carrying out operations to sell goods for export, a contract for the supply of goods must be concluded with a foreign person. Also, Russian organizations, when concluding contracts with enterprises actually located and operating on the territory of the Republic of Kazakhstan, should pay attention to the place of registration of the buyer. Operations involving the sale of goods from the Russian Federation to business entities registered on the territory of the Baikonur complex are recognized as operations performed on the territory of the Russian Federation, and the procedure for their imposition of VAT is regulated by Chapter 21 of the Tax Code of the Russian Federation. In other words, in this case, the supply of goods to the territory of the Republic of Kazakhstan does not qualify as export, and the work (services) is recognized as carried out on the territory of the Russian Federation.
2) A bank statement confirming the actual receipt of proceeds from a foreign entity to the taxpayer’s account in a Russian bank.
It should be borne in mind that the provisions of the Tax Code of the Russian Federation do not provide for the mandatory receipt of all proceeds to the exporter’s current account in a Russian bank in an amount corresponding to the full amount of payment for the supply of goods under the contract. In case of partial payment for export goods, the Russian taxpayer has the right to deduct VAT amounts paid to suppliers of material resources for production purposes used in the production and sale of export products. These VAT deductions are determined based on the share of paid products, the export of which is actually confirmed in the total value of the contract for the supply of goods.
Exemption of exporting organizations from VAT and refund of tax paid to suppliers without receipt of proceeds from a foreign buyer to the exporter’s current account in a Russian bank can be made in the following cases:
· payment is made in cash in cash. In this case, a copy of the bank statement is submitted to the tax authorities, confirming that the taxpayer has deposited the received amounts into his account in a Russian bank, as well as copies of cash receipt orders confirming the actual receipt of proceeds from the foreign buyer of goods;
· non-crediting of foreign currency proceeds from the sale of goods is carried out in the manner prescribed by the legislation of the Russian Federation on currency regulation and currency control. In this case, documents or copies thereof must be submitted to the tax authorities confirming the right to not credit foreign currency earnings on the territory of the Russian Federation (license from the Bank of Russia);
· implementation of foreign trade commodity exchange (barter) operations. In this case, documents are submitted to the tax authorities confirming the fact of import of goods into the territory of the Russian Federation and their entry into the appropriate accounting accounts;
· receipt of proceeds from a foreign entity - the buyer of exported goods - to the account of a Russian intermediary organization. In this case, a bank statement is submitted to the tax authorities confirming the actual receipt of proceeds from a foreign entity - a buyer of export goods - to the account of an intermediary organization in a Russian bank.
3) Cargo customs declaration (its copy) with marks from the regional customs authority that released the goods in the export regime (mark “release of goods is permitted”), and the border customs authority (mark “goods exported”).
If goods are exported across the border with a member state of the Customs Union, where customs control has been abolished (currently only the Republic of Belarus is such a state), then a cargo customs declaration (its copy) is submitted with the marks of the Russian customs authority that carried out the customs clearance of the export of goods. In some cases, determined by the Ministry of Finance of the Russian Federation in agreement with the federal executive body authorized in the region economic development and trade, when exporting certain types of goods, exporters are allowed to submit a cargo customs declaration (its copy) with marks from the customs authority that carried out customs clearance of the exported goods, and a special register of actually exported goods with marks from the border customs authority of the Russian Federation. When exporting supplies from the territory of the Russian Federation (in accordance with the customs regime for the movement of supplies), a customs declaration for supplies (its copy) is provided with marks from the customs authority in the region of whose activity there is a port (airport) open for international traffic. When exporting goods by pipeline transport or via power lines, a complete cargo customs declaration (its copy) with marks from the customs authority of the Russian Federation is submitted.
4) Copies of transport, shipping or other documents with marks from border customs authorities confirming the export of goods outside the Russian Federation.
If goods are exported by ships through seaports, the following documents must be submitted to the tax authorities to confirm the export of goods outside the customs territory of the Russian Federation:
· a copy of the order for the shipment of exported goods indicating the port of unloading with a mark from the border customs of the Russian Federation “Loading is permitted”;
· a copy of the bill of lading for the transportation of the exported goods, where in the column “Port of unloading” a place located outside the customs territory of the Russian Federation is indicated.
When exporting goods across the border of the Russian Federation with a member state of the Customs Union, where customs control has been abolished, copies of transport and shipping documents with marks from the customs authority of the Russian Federation that carried out the customs clearance of the specified export are submitted. When exporting goods by air, to confirm export, a copy of the international air waybill indicating the unloading airport located outside the customs territory of the Russian Federation is submitted to the tax authorities.
Copies of transport, shipping and (or) other documents confirming the export of goods may not be provided in the case of export by pipeline transport or power lines.
When exporting supplies, copies of transport, shipping or other documents confirming the export of supplies by aircraft, sea vessels, and mixed (river-sea) navigation vessels are provided. . Ilyin A.V. VAT: economic nature, the problem of validity of compensation and the mechanism for its resolution // Finance, 2007, No. 7, p. 20.
The Customs Code of the Russian Federation establishes the procedure for declaring and customs control over the export of goods in the export regime.
Tax authorities have the right to demand from taxpayers explanations and documents confirming the correctness of calculation and timely payment of taxes. In this regard, tax authorities, in order to confirm the legality of applying a 0% tax rate and tax deductions in relation to exported goods, have the right to request documents not listed in Article 165 of the Tax Code of the Russian Federation, including transaction passports, as well as notarized translations of any documents. In addition, to confirm tax deductions, in addition to the documents provided for in Article 165 of the Tax Code of the Russian Federation, tax authorities must analyze:
· an agreement for the purchase and sale or exchange of goods (performance of work, provision of services) between a taxpayer selling goods for export and an organization that supplies goods (work, services) used in the production and sale of exported goods;
· documents confirming actual payment for goods (work, services) used in the production and sale of exported goods.
· Documents justifying the application of a 0% tax rate are submitted by taxpayers simultaneously with the tax return.
The tax return is submitted to the tax authorities no later than the 20th day of the month following the expired tax period. The tax period is set as a calendar month. An exception is made for taxpayers with monthly revenue amounts during the quarter (excluding VAT and sales tax) not exceeding 1 million rubles. For them, the tax period is a quarter.
The moment of determining the tax base is determined taking into account the provisions of Article 167 of the Tax Code of the Russian Federation (the last day of the month in which the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation is collected).
Most often, organizations ask the question of how to determine the tax base when selling goods (work, services) for foreign currency. On this issue, the Ministry of Taxes and Taxes of the Russian Federation, in its Letter dated September 24, 2003 N OS-6-03/995@, once again confirmed the position expressed earlier in letters dated June 19, 2003 N VG-6-03/672@ and dated September 24, 2003 N OS -6-03/994.
When determining the tax base, the taxpayer's revenue in foreign currency is recalculated into rubles at the Bank of Russia exchange rate on the date of sale of goods (work, services). The procedure for determining the date of sale of goods (work, services) is provided for in clause 9 of Article 167 of the Tax Code of the Russian Federation13: the moment of determining the tax base for the specified goods (work, services) is the last day of the month in which the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation is collected .
