VAT refund to the current account: procedure, application form, postings

Why do you need a VAT refund application?

If for a particular reporting period VAT deductions exceed the tax paid, then the taxpayer has the right to reimburse the difference from the budget (clause 1 of Article 176 of the Tax Code of the Russian Federation).

The amount legally recoverable may be:

1. Credited against debts on VAT and other payments to the budget (penalties, fines).

The Federal Tax Service carries out this offset independently, detecting overpayments and arrears for taxes of the same level.

1. Credited against future debts on VAT and other taxes.
2. Returned to the VAT payer's account.

In all cases, the fact that the amount to be reimbursed has arisen is reflected in the tax return. But the implementation of scenarios under paragraph 2 or 3 requires sending an application for VAT refund to the Federal Tax Service.

What documents are used to process a VAT refund?

The tax legislation does not regulate the list of documentation required for VAT compensation. The following documents are submitted to the Federal Tax Service at the place of registration by the taxpayer:

• a handwritten request for reimbursement;
• declaration (copy) for the period in which the amount of deductions exceeded the calculated amount of VAT;
• a letter where the taxpayer asks to return the refund amount to a bank account, or to offset the compensated VAT against the existing tax arrears for other reporting periods.

This list of documents is minimal. How the procedure for refunding part of the VAT to the taxpayer is a legal operation that occurs when the tax subject to deduction exceeds the amount calculated for payment. From a theoretical point of view, VAT compensation from the budget should not be accompanied by any difficulties. However, in practice, the largest number of tax disputes are associated with VAT refunds.

What is the deadline to apply?

VAT reimbursement from the budget consists of several procedures (clauses 3, 8 of Article 176 of the Tax Code of the Russian Federation):

• verification of the declaration (takes 3 months);
• making a decision on approving a return or refusing a return - within 7 working days;
• filing an application for VAT refund;
• transfer of funds to the taxpayer - within another 5 days.

If you want to return funds from the budget, then if the tax authorities make a positive decision, the refund is carried out:

• when submitting an application for a refund before the tax authorities make a decision - within the period indicated above (3 months and 12 days);
• when submitting an application for VAT refund after a decision is made - within a month after submitting such an application.

If you are ready to provide the Federal Tax Service with a bank guarantee for payment of VAT, then you have the right to request a refund before completing the inspection (subclause 2, clause 2, article 176.1 of the Tax Code of the Russian Federation). To do this, within 5 days after submitting the declaration, you need to submit an application to the Federal Tax Service and supplement it with a bank guarantee. If everything is in order with the documents, the VAT will be returned to you within 11 days.

The taxpayers named in paragraph 2 of Art. have the right to accelerated VAT reimbursement without guarantees. 176.1 Tax Code of the Russian Federation.

VAT refund stages

After filing a quarterly VAT return, after which an overpayment appears on the company’s personal account, you will need to fill out an application for a VAT refund. This is stated in paragraph 2 of Art. 173 Tax Code of the Russian Federation. Federal Tax Service employees, having received a declaration with the amount of VAT to be refunded, begin a desk audit of the report.

The declaration verification period lasts 3 months. In some cases, the verification may be extended. If Federal Tax Service employees discover violations during their work, they are required to leave a report on the results of the desk audit and familiarize the taxpayer with it. Additional documents are attached to the report, which revealed the fact of violation during the inspection. The tax service will require the applicant to provide the necessary explanations regarding these facts of violation.

The applicant has the right to provide all necessary materials, supporting documents, provide explanations and objections to the commission. As a result, the management of the Federal Tax Service, having taken into account all the arguments of the taxpayer, makes a final decision on the results of the audit. It may contain a solution:

• Refund the entire tax amount;
• Refund partially the amount of overpayment of VAT;
• Deny the right to a tax refund.

The applicant receives written notification within 5 days.

What does a sample application for VAT refund look like?

If the taxpayer returns VAT - both in the usual manner (without providing a guarantee from a credit and financial organization and using other grounds prescribed in clause 2 of Article 176.1 of the Tax Code of the Russian Federation), and under an accelerated procedure, then an application for a tax refund is sent to the Federal Tax Service using the form from Appendix 8 to the order of the Federal Tax Service of Russia dated February 14, 2017 No. ММВ-7-8/ [email protected]

The application for VAT refund shall indicate:

1. On the first page:

• INN, KPP (if any) of the taxpayer;
• serial number of the document (1 - if this is the first application for the year, 2 - if it is the second);
• Federal Tax Service code;
• name of the business entity;
• link to article 176 of the Tax Code of the Russian Federation (with the usual procedure for VAT refund);
• link to article 176.1 of the Tax Code of the Russian Federation (with an accelerated procedure for VAT refund);
• refund amount;
• billing period code (for example, for the 1st quarter of 2021 - KV.01.2018);
• OKTMO code of the territory controlled by the Federal Tax Service to which the application is submitted;
• KBK VAT.

Next come two cells. We fill them out like this: in the cell located directly below the line where the regulatory article of the Tax Code of the Russian Federation is indicated, enter code 3. In the cell below it - code 1.

The applicant indicates his full name, telephone number, affixes the date of filling out the document, and signature.

1. On the second page:

• account details;
• recipient's passport details.

1. On the third page there is information about the recipient.

The document can be submitted to the Federal Tax Service both in paper form and electronically.

You can apply for VAT refund on our website.

The excess of VAT deductions over the amount paid in the reporting period provides grounds for tax reimbursement from the budget - in the usual mode (after completion of the audit) or in an accelerated manner (if there is a bank guarantee or other conditions provided by law are met). To refund VAT from the budget, an application is sent to the Federal Tax Service in the prescribed form.

Is it worth writing a statement?

Previously, there was no need to complete an application. Today, in order to avoid problems and disputes with the Federal Tax Service, it is recommended to spend time filling out the paperwork. It is drawn up in any form. The letter for VAT refund to the current account must contain the following information:

• Company name.
• Postal address of the enterprise and Taxpayer Identification Number.
• Director's signature and transcript. If another person signs, the power of attorney is invalidated.
• The company's stamp, if the application is made on the organization's letterhead.

If the specified details are not on the paper, the Federal Tax Service refuses to consider it. The situation is different when the letter is issued for partial or full credit. The application must indicate the BCC of the tax against which VAT is applied. The amount of VAT itself, which must be offset, is also reflected.

An application for a VAT refund to a current account must contain account details for crediting money if the taxpayer has a group of accounts or one is located in a problematic financial institution.

VAT refund application

A. TRETYAKOV, lawyer The current tax legislation contains many ambiguities regarding the issue of taxpayers filing an application for a VAT refund when applying clause 4 of Art. 176 of the Tax Code of the Russian Federation. This article establishes the procedure for the tax authority to make a decision based on the results of checking the validity of the application of tax deductions, as well as the conditions and procedure for calculating interest for late reimbursement of tax amounts. VAT refunds are made no later than three months from the date the taxpayer submits a separate tax return and documents provided for in Art. 165 Tax Code of the Russian Federation. During this period, the tax authority makes a decision on compensation by means of offset or refund of tax amounts or on refusal of compensation. Moreover, the offset of the taxpayer's funds against arrears and penalties on taxes, debts on awarded tax sanctions, as well as against current payments of taxes and fees payable to the same budget is carried out by the tax authority independently. Within 10 days after the decision is made, the tax authority is obliged to notify the taxpayer about this (paragraph 5, paragraph 4, article 176 of the Tax Code of the Russian Federation). The tax refund is made to the taxpayer upon his application (clause 4 of article 176 of the Tax Code of the Russian Federation).

This is interesting: Account name in the tax refund application

Arbitrage practice

Judicial practice ambiguously assesses the requirements of paragraph 9, paragraph 4 of Art. 176 of the Tax Code of the Russian Federation on the return of funds to the taxpayer’s current account. There is also a lack of clarity in understanding the role of the application both in the refund process and in determining when to begin calculating the amount of interest in the event of a late VAT refund.

As follows from the above, the main meaning of the statement is to express the will of the taxpayer regarding the method of refund. However, taking into account that the offset of funds is carried out by the tax authority independently, filing an application for a refund in the absence of grounds for offset in accordance with paragraphs 6, 7, clause 4 of Art. 176 of the Tax Code of the Russian Federation will be rather formal in nature. This approach is confirmed by paragraph 5 of paragraph 4 of Art. 176 of the Tax Code of the Russian Federation, according to which the tax authority is obliged to inform the taxpayer about the decision, which indicates the amounts to be reimbursed.

Another point of view, reflected in a number of court decisions of federal districts, seems more justified. It does not link the taxpayer’s right to return funds to the current account with the submission of an application for the commission of these actions, since the absence of arrears of taxes, penalties and accrued tax sanctions in case of violation of the deadlines established by Art. 176 of the Tax Code of the Russian Federation, in itself is the basis for transferring VAT amounts subject to refund to the current account, and, therefore, no action on the part of the taxpayer is required to calculate interest for late tax refund. In addition, the fact that the court declared illegal the inaction of the tax authority, which can also be expressed in the adoption of an illegal decision, and the obligation to reimburse them also indicate the will of the taxpayer to return the tax amount to his current account.

Thus, the validity of the second position lies in the fact that it is more consistent with arbitration practice for VAT refunds and does not consider the application as the only basis for the return of VAT amounts and interest for late returns, and also does not consider the date of filing the application as the start date for calculating interest for late VAT refund.

Application deadline

Tax legislation does not establish a deadline for filing an application for a tax refund to a current account. There is an opinion that the most convenient way to express your desire to return funds to your current account is to submit a return application simultaneously with a tax return at a 0% rate and a set of documents provided for in Art. 165 Tax Code of the Russian Federation. If the tax authority refuses to refund VAT, the fact of the presence or absence of an application in the form of a letter does not matter, since the unlawful non-refund of tax begins from the expiration of the 3-month period allocated by the Tax Code of the Russian Federation for the tax authority to verify the validity of the application of deductions. Thus, it is after this period that interest should be accrued for late refund of VAT amounts in the presence of inaction of the tax authority, regardless of whether the taxpayer submitted the application provided for in paragraph 9 of paragraph 4 of Art. 176 of the Tax Code of the Russian Federation. As follows from the above arbitration practice, an application for compensation can be submitted either in the form of a letter or a statement of claim, and it is advisable to base the choice of form on the decision made by the tax authority. In case of inaction of the tax authority, the application must be submitted in the form of a statement of claim.

Form and content of the application

One of the most important is the question of determining the form and content of the application. Despite the fact that the written form of filing an application does not directly follow from paragraph 9, paragraph 4 of Art. 176 of the Tax Code of the Russian Federation, it is more acceptable, since if there is a mark of acceptance on the second copy, the taxpayer has the opportunity to prove the fact of its acceptance.

Due to contradictions in the interpretation of the norm of paragraph 9 of paragraph 4 of Art. 176 of the Tax Code of the Russian Federation, taxpayers have different approaches to the issue of determining the form and content of the application. By virtue of clause 7 of Art. 3 of the Tax Code of the Russian Federation, all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer, and the courts, in turn, are obliged to consider this evidence (statements) taking into account the presumption of good faith of the taxpayer.

Taking into account that the form and content of the application for a refund are not determined by the current legislation, and, therefore, the parties to the process do not have the opportunity to refer to the provisions of the law to substantiate their position, we will try to understand the issue of the necessity and sufficiency of the data specified in the application. There is a point of view according to which the application must contain: the name of the taxpayer; the period for which the declaration was submitted at a 0% rate; refund amount; the taxpayer's current account number and the date of submission of the declaration and documents provided for in Art. 165 Tax Code of the Russian Federation. Let's take a closer look at each of them.

Name of the taxpayer, date of submission of the declaration and documents provided for in Art. 165 of the Tax Code of the Russian Federation, as well as the period for which the declaration was filed at a 0% rate, are contained in the declaration itself. The deadlines for submission are contained on its copy and in the covering letter (if submitted). The amount of VAT claimed by the taxpayer for reimbursement also follows from the declaration. In addition, as stated above, the amount of VAT claimed by the taxpayer for reimbursement does not always correspond to the amount of tax indicated by the tax authority in the decision. This circumstance again confirms the validity of filing an application for a VAT refund after a decision is made and shows the impossibility of the taxpayer determining the exact amount of tax to be refunded. As for the taxpayer indicating the current account number, there is no such obligation if the condition is fulfilled to notify in writing about the opening of accounts (paragraph 2, clause 2, article 23 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation does not provide for the taxpayer’s obligation to re-submit information, except on the basis of a request from the tax authority. This conclusion once again confirms the opinion that the first point of view of the courts is not entirely justified.

This is interesting: Sample letter about extenuating circumstances to the tax office

As one of the options for resolving the issue of the form and content of the application, the following can be proposed. Legislative practice shows that in order for a foreign organization to refund amounts of taxes withheld from income from sources in the Russian Federation, a refund application form No. 1011DT (2002) was developed. A similar path should be followed in the case of a VAT refund application. To do this, you must approve the application form. The second step is to amend clause 4 of Art. 176 of the Tax Code of the Russian Federation, according to which the taxpayer will be required to submit an application for a refund in the established form simultaneously with a separate tax return at a tax rate of 0% and documents provided for in Art. 165 Tax Code of the Russian Federation.

It should be noted that from January 1, 2007, in accordance with the Federal Law of July 22, 2005 No. 119-FZ “On Amendments to Chapter 21 of Part Two of the Tax Code of the Russian Federation and on the recognition as invalid of certain provisions of acts of legislation of the Russian Federation on taxes and fees" in Art. 176 of the Tax Code of the Russian Federation will be amended. This Law does not fundamentally change the existing VAT refund procedure and provides for filing a refund application. Thus, resolving the issue of the form and content of the application remains relevant. If changes to tax legislation are not adopted, the issue of the presence of an expression of will in the application will be left to be resolved by the courts.

Application as a basis for the calculation and payment of interest

Arbitration practice in assessing the role of an application for determining the moment to begin calculating the amount of interest in the event of a late VAT refund is not clear. The reason for this is the question of whether such an application is a document, in the absence of which it is impossible to carry out a refund (since it is on the amount of the refund that interest should be charged), or is it of a formal nature, since in the absence of an application to the tax authority, VAT can be returned upon application to court.

An analysis of this issue indicates, rather, the formal nature of the application, since its presence is required only as a basis for the tax authority to transfer funds to the taxpayer’s current account. In this situation, there will most likely be no basis for accruing interest. If the taxpayer disagrees with the decision made or in the event of inaction of the tax authority, the amount of interest must be accrued by court decision, and the start date for calculating interest must be the day following the 3-month period for the tax authority to make a decision.

Sample applications for VAT refund through refund and offset

Sample (drawing example) of an application for VAT refund by way of return and application for VAT refund by way of offset

Sample application for VAT refund by return

Application for VAT refund by return

April 19, 20__

In accordance with paragraph 1 of Art. 176 of the Tax Code of the Russian Federation, the specified difference is subject to compensation to the taxpayer.

At the time of filing this application there is no debt to the budget (according to the taxpayer).

We also ask you to take into account that for late tax refund in accordance with clause 10 of Art. 176 of the Tax Code of the Russian Federation, interest must be accrued.

General Director of Alpha LLC ———- N.P. Trifonov M.P.

Appendix 6 to Chapter 13

Sample application for VAT refund by offset

Application for VAT refund by offset

April 19, 20__

In accordance with paragraph 1 of Art. 176 of the Tax Code of the Russian Federation, the specified difference is subject to compensation to the taxpayer.

At the time of filing this application there is no debt to the budget (according to the taxpayer).

What cases require VAT refund to the company?

The most likely cases when an organization overpays taxes:

• Excessive payment of VAT;
• Operations with customs payments;
• Submitting a declaration with the amount of tax refund.

In accordance with the norms of tax law enshrined in paragraph 1 of Art. 173 of the Tax Code of the Russian Federation, the amount of VAT is calculated for payment at the end of each tax period. The amount represents the positive difference in tax accrued from sales transactions (goods, services), reduced by the total amount of input VAT deductions. If, upon completion of the calculation, a negative result is revealed (the amount of input tax exceeds the tax accrued for all business sales transactions), this amount must be returned from the budget to the taxpayer’s account. Read about the features of import VAT refund.

When, during the tax period, an operation is carried out to import imported goods into the territory of the country or other places that are under the control of the Russian Federation, the amount of VAT is paid in full without any deductions in accordance with clause 5 of Art. 166 Tax Code of the Russian Federation.

In a situation where an organization that applies a special tax regime has a benefit/exemption from the calculation and payment of VAT (clause 5 of Article 173 of the Tax Code of the Russian Federation) issues an invoice to the counterparty, then the amount of tax will need to be transferred to the budget.

How to get a VAT refund from the budget: 7 rules

Reimbursement of VAT from the budget is a fairly important issue that can be resolved quite simply, but with some peculiarities, the refundable amounts for payers of this tax can sometimes be significant.

To take advantage of this relief, it is necessary to calculate the tax deduction included in the reporting documentation in accordance with all the rules.

Which VAT is subject to refund?

Payers who are related to the general taxation system and pay VAT, as well as those who sell goods and services subject to VAT, can take advantage of the refund.

Refunds are available if all conditions prescribed in Art. 171 – 172 Tax Code of the Russian Federation. It is possible to refund VAT when the amount of deductions for a tax period exceeds the amount of tax, and it is this difference that is subject to refund.

Is it possible to refund VAT and how to do it correctly you can find out in the following video:

Procedure, conditions and terms

The return is extended over quite a long time, since, first of all, the return declaration is subject to a thorough desk check, which is the basis of the procedure and is extended over several months. Only based on its results can you count on approval in full or in part, or receive a refusal.

To substantiate your request for a refund, you must provide evidence of arrears with appropriate documentation.

If the audit is successful, the tax office makes a decision on reimbursement and return of funds.

Important: the authority has 7 days to make a decision on these actions.

The next day after the decision is made, an order with the specified amount will be issued and sent to the Federal Treasury.

After receiving the order, the Treasury must transfer the amount to the payer’s bank account within 5 days.

If errors are detected, the following actions follow:

• The tax office draws up a report within 10 days on the desk audit and its results;
• Within 5 days the report is handed over to the taxpayer;
• He has 15 days to prepare objections and correct errors;
• After submitting the corrected documentation, the inspection provides a response within 10 days regarding satisfaction or refusal.

This is interesting: Application for falsification of evidence in arbitration proceedings sample

At the same time, according to the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation, payment of the amount is delayed and the 12-day cycle is violated only for the erroneous part. The part that does not have errors must be paid within the time prescribed by law.

Step-by-step instructions for receiving reimbursement from the budget

When submitting a declaration, you should also submit an application for tax refund or credit in further calculations.

In any case, the application is submitted to the authorities at the end of the desk audit.

In case of a successful audit, the application is immediately considered; the tax authority has 12 days to do so.

The application is submitted electronically with an enhanced electronic signature; it can be compiled arbitrarily, since there is no special form, but with all the necessary data indicated.

It would also be useful to clarify the tax period with the resulting arrears.

The tax office provides a response to the application in writing within 5 days directly from the head of the service or by registered mail against receipt. It will contain satisfaction of the declared amount in full or partial, or refusal.

If there is no application, then the procedure according to Art. 78 Tax Code of the Russian Federation.

Procedure for calculating the amount of VAT

To calculate VAT, you need to use a completely simple formula and step-by-step actions:

VAT allocation:

• The amount is divided - 1+VAT/100, for example, if VAT is 10%, then the division is by 1.1, if 18% - by 1.18;
• Subtract the original amount from the resulting number;
• As a result, the number will have a - sign, which can simply be ignored or multiplied by -1;
• Round to the nearest 10 cents.

VAT calculation:

The amount must be multiplied by 1.18 or 0.18 to obtain VAT.

Formula and calculation examples

VAT = S * 18 / 100., where S is the amount required for multiplication.

Example:

• VAT = 10000 * 18 / 100 = 1800.

Documents and their execution

Important: the entire required package of documents must be impeccably completed - all fields and columns must be clearly filled out, signatures, seals and details must be provided.

The package includes:

• Invoices;
• Bank statements;
• Primary papers;
• Agreement;
• Customs declaration;
• Receipt invoices and holidays;
• Invoice register;
• Book of expenses and income.

Sample application for VAT refund.

Statement

The form must indicate:

• TIN;
• checkpoint;
• FULL NAME;
• Information about the recipient bank;
• Account number;
• Account Correspondent;
• Details of the banking institution;
• Recipient – ​​full name of the organization;
• Data from the identity document, if it is an individual entrepreneur.

The application is submitted electronically and endorsed with an enhanced digital signature. It is better to submit it along with the reporting. You can learn how to draw up a power of attorney to submit tax returns here.

Things to consider

There are some special considerations when receiving a refund:

• If a tax refund occurs, then these are demands for the return of funds received from suppliers, which requires a slightly different procedure than in the case of a refund of an overpaid amount;
• There is a list of organizations for which the accelerated procedure is applicable;
• Satisfaction of the requirement may be partial;
• Money can not only be returned, but also applied towards future payments;
• In case of an upcoming change of address of the company, it is better to receive all the funds from the tax office that approved the application, since the new one may provide the client with a refusal. It can be challenged in court, but time will be lost;
• If the inspection violates the terms of payment of the refund, the payer receives additional interest, starting from the 12th day at the refinancing rate of the Central Bank on the first day of delay;
• Interest will be charged on the entire amount.

Expedited procedure

A guarantee from a financial institution ensures that the amount is returned to the budget if the audit result is negative.

In this case, the guarantee must be more than 8 months from the date of reporting, and its amount must exceed the amount of the deduction claimed for return.

Important: the accelerated process involves the return of the declared amount before the end of the desk audit.

The application must indicate the bank account details for the transfer of funds, and indicate the security obligations in case of possible refusal. The application must be submitted within 5 days after the declaration.

The application is reviewed within 5 days from the date of receipt, as well as a check for the absence of fines and errors in the past.

After verification and if the deadlines are not met, actions occur in the same way as the standard procedure.

Mandatory and additional conditions for VAT refund from the budget are discussed in this video:

Exceptional refund policy

Tax law provides for the possibility of expediting the VAT refund procedure for a certain category of taxpayers. If over the past three years an organization has transferred 10 billion rubles in tax revenues to the state treasury, it can qualify for a VAT refund under a simplified procedure. Within 5 days after submitting the tax return, an application for VAT refund is submitted, and after another 5 days, the Federal Tax Service division makes a decision on early tax compensation.

Expedited reimbursement is ensured by a bank guarantee, according to which the money returned to the taxpayer will be transferred back to the state budget if the result of the desk audit is not in favor of the applicant.