Filling out a VAT return when exporting. Last changes

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Published: 07/28/2017

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The Tax Code of the Russian Federation taxes the sale of goods for export at a rate of 0%. The application of the zero rate must be confirmed by the availability of a package of documentation. There are 180 calendar days for its collection. The start of the 180-day period coincides with the date of shipment for export operations to the EAEU countries, and to other countries - with the date of placing the goods under the customs procedure.

The conditions for confirming the application of the 0% rate are the presence of:

• a taxpayer’s contract with a company or authorized person for sales abroad;
• customs declaration, which notes that the goods were released for export with inspection, with a mark on crossing the border at the control point (airport, etc.);
• copies of transport and accompanying documents for the goods with marks from the customs authority;
• a contract drawn up for an intermediary person if the sale of goods is carried out through an agent or by proxy.

A 0% rate is applied when exporting when the contract is signed by both parties. In particular, from 2021 it is necessary to present papers and certificates confirming the mutual agreement of the parties regarding issues of price, sales, and other factors. It is also necessary to indicate the details of all persons involved in the transaction, clearly describe the products, nuances of quantity or weight, dimensions, etc.

The company may exercise the right to claim tax deductions for export transactions.

• Filling rules
• Section 4
• Section 5
• Section 6

Subtleties in accounting for VAT on an unconfirmed export transaction

VAT information is included in Section 6 of the declaration if there are export sales during the reporting period. The tax rate at the time of sale is 0%. You can use the bet if:

• goods sold and exported abroad of the Russian Federation;
• the accountant provided the Federal Tax Service with a special package of documents within 180 days that confirm the right to apply the preferential rate;
• sales for export are reflected in the declaration.

The list of documents with a zero VAT rate that prove the existence of an export transaction includes:

• the purchase and sale agreement and any attachments or specifications;
• statement of transactions from the bank on received export proceeds;
• accompanying package of documents for the goods: shipping and delivery note, invoice, waybill, power of attorney from the buyer (if necessary);
• quality certificate for the product, including sanitary and veterinary;
• application for payment of indirect tax and import of products;
• VAT declaration.

The organization must submit a list of documents simultaneously with the declaration, which indicates the amount of VAT on exports. If the organization does not meet the 180 days allotted for collecting documents, then VAT will have to be charged and the transactions reflected in section 6 of the declaration.

Features of VAT refund when exporting

Payers of VAT on exports are not only enterprises and organizations working on the simplified tax system. All other companies, in order to receive a positive response about receiving a zero VAT rate, will need to collect the following papers:

• a correctly completed contract with a foreign buyer (with written details of the parties, signatures, agreed upon essential terms);
• customs declaration with all marks and seals;
• transport (for example, CMR) and other shipping papers.

This package of documents should be sent to your tax authority no later than 180 days after the customs office has noted that the shipment has passed the border. If the entrepreneur does not meet this deadline, he will have to pay VAT in full, as well as penalties for late payment.

To receive a positive response from the Federal Tax Service, you should be careful when filling out all papers. Even illegible handwriting can be a reason for refusal.

M&J Logistic will help you process a VAT refund in compliance with all deadlines and requirements, as well as passing a subsequent desk audit.

Tax consequences of export VAT

Tax on proceeds from export transactions is calculated in the usual manner. The organization includes it in the tax base and reduces it by the amount of input VAT, using the right of paragraph 1 of Article 171 of the Tax Code of the Russian Federation.

When determining the tax base for export transactions, it is necessary to follow the regulations established by Article 167 of the Tax Code of the Russian Federation. Namely, the moment of revenue recognition no later than the last day of the quarter in which documents were collected to confirm the preferential VAT rate.

If the organization is late, you will need:

• calculate tax and penalties;
• pay the arrears to the budget;
• draw up a declaration and include Section 6 in it.

In this case, the date of shipment of the products serves as the moment for determining the tax base.

Note! For organizations that operate on a simplified system, there is no requirement to confirm a zero rate. The exemption from the obligation to declare an export transaction is confirmed by the letter of the Ministry of Finance No. 03-11-11/2021 dated January 19, 2017.

Confirmation of export of goods from Russia

All documents to confirm the right to a zero rate of value added tax should be sent to the territorial body of the Federal Tax Service no later than 180 calendar days from the date the goods were shipped to the buyer. These documents include:

1. Agreement for the supply of goods.
2. Application by the purchasing organization for the import of goods and payment of indirect taxes.
3. Transport documents for the shipment of goods; they do not need to be marked by customs.
4. Transaction passport, subject to the contract price of 50 thousand US dollars.
5. Bank certificate on foreign exchange transactions. It is issued by the bank 15 days after the proceeds in foreign currency are credited to the seller’s bank account. Certificate of all supporting documents.
6. Statistical reporting form for recording the movement of goods. This document can be compiled electronically, but you will still need the original documents no later than the 10th day of the month following the month of actual shipment of the goods.

It should be noted that the last item in this list is very important in itself, since if you do not submit a report on the movement of goods outside the Russian Federation on time, the organization may incur administrative liability in the form of a fine from 3 thousand to 5 thousand rubles, as provided in the article 13.19 Code of Administrative Offenses of the Russian Federation. In addition, this statistical report with a mark of delivery must be sent to the bank in which the foreign currency account is opened. The law does not provide specific deadlines for this, but if the bank does not receive this form from the organization, it will report to Rosfinmonitoring that the organization has violated currency legislation. Such requirements are provided for by the Bank of Russia.

After the exporter has confirmed the fact of moving goods outside the Russian Federation, he is obliged to send a VAT return to the Federal Tax Service. This needs to be done even by those organizations that are usually not payers of this tax, using the simplified tax system.

Important:
When receiving an advance payment from the buyer for goods that have not yet been shipped, there is no need to calculate VAT on this amount and prepare an advance invoice.
This is defined in Article 155 of the Tax Code of the Russian Federation. All necessary documents should be completed only upon shipment. They should indicate a 0% rate, and a similar entry should be made in the sales book. It is also necessary to pay attention to the deduction of VAT, which was previously received on goods shipped to counterparties from the Republic of Belarus. By virtue of Article 170 of the Tax Code of the Russian Federation, such tax amounts must be restored on the date of shipment of the goods for export. In the tax return, they must be indicated in the third section on line 100. When the export is confirmed by the tax service, the VAT amount can be re-claimed for deduction. The most important thing to remember is that the VAT rate and the right to deduct for export goods depend entirely on whether the organization can manage to collect all the necessary documents and submit them to the tax service within 180 days from the date of shipment of the goods.

For the convenience of Russian organizations that cooperate with the Republic of Belarus and other EAEU countries, there is a special section on the website of the Federal Tax Service of Russia to verify the receipt of an electronic application from the buyer for the import of goods and payment of indirect taxes. Information enters the information base through the exchange of data from other inspections of the EAEU countries.

How to post unconfirmed VAT in accounting

In accounting, to reflect the export on the date of actual shipment, if the documents have not been collected, you need to make the following entries:

Postings that will reflect the export in accounting, with a full package of necessary documents:

Note that in Russian accounting, export transactions are reflected in rubles at the current exchange rate of the currency used by the buyer. Recalculation is carried out on the payment date. Currency balances should be revalued at the reporting date. The results of the operation are reflected in account 91 (positive or negative).

An exporter who prepared documents at the zero rate late, namely 181 days, must do the following:

• an invoice for unconfirmed exports is recorded in an additional sheet of the purchase ledger;
• reflect the restored VAT by posting: Dt 68.2 Kt 68.Export;
• include the deduction amount in section 6 of the declaration on line 040.

It should be remembered that after filing the report, there will be an overpayment of tax. Her organization has the right to reimburse from the budget.

What VAT rate applies to exports in 2021

According to Article 164 of the Tax Code of the Russian Federation, the sale of goods abroad in customs regulations gives the exporting company the right to apply a zero percent VAT tax rate, and thus avoid paying tax on the outcome of the transaction. However, the exporter must justify this right to a reduced percentage with documents from the fiscal services within 6 months from the date of organization of delivery of goods abroad.

This is important to know: Limitation of the transaction amount in the power of attorney: VAT

If, on the 181st day from the date of sale of goods through customs, the exporter-taxpayer does not provide documents confirming the 0% VAT rate, he must pay tax to the budget in the amount of 10% or 18%.

It is important to record the features of the directions of export movement - they are fundamental in the issue of export VAT. There are two “lines” of foreign shipments here – the countries of the Eurasian Economic Union (EAEU) and other countries of the near and far abroad. The peculiarities of economic interaction with the country are decisive in the requirements for documents confirming the zero VAT rate. Read about this below.

How to fill out the VAT return section 6

Information on exports is entered in the manner established by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/ [email protected]

Reference! If within 3 years the organization does not collect the necessary export documents, then the amount of tax can be reflected in expenses when calculating income tax.

When is section 6 of the declaration submitted?

Until 180 days have elapsed, export transactions are not declared. How to determine whether this period has expired or not?

Let's look at an example:

• the export transaction was carried out in the 1st quarter of 2021;
• The 180th day begins on September 25, 2021;
• export documents were prepared by September 30, 2021;
• The last day for submitting the declaration is October 25, 2021.

The exporter is required to declare the transaction if he prepares documents with the Federal Tax Service by September 25. therefore, the point at which the export sale is determined will be recorded in Section 4 of the VAT return in the 3rd quarter.

But, if the deadline is missed, then the fact of sale is reflected in the 1st quarter of 2021. The tax is calculated and indicated in Section 6 of the report. After paying VAT, recalculate penalties and pay them additionally.

If we assume that the organization prepared export documents before September 25, then the sale will be reflected in the 3rd quarter, and Section 6 of the declaration does not need to be filled out.

Rebus Company

Contents In relation to companies and entrepreneurs conducting their commercial activities subject to VAT, tax legislation provides not only for the transfer of funds to the treasury, but also for the preparation of a tax report - a declaration for this tax.

The OKTMO codes are also reflected here (more about them in the material) and .

The report form, relevant for 2021, was approved by Order of the Federal Tax Service No. ММВ-7-3-/558 dated October 29, 2014. This tax document includes many elements, such as a cover page and 12 sections.

Let's take a closer look at the components of the VAT return. subsection What reflects 1 Title page Information about the tax payer; 2 1st Section

Amount to be paid to the treasury; 3 2nd Section The amount to be paid to the treasury according to the tax agent; 4 3rd Section.

Calculation of tax at rates; 5 4th Section.

Tax calculation at a confirmed rate of 0%; 6 5th Section. Calculation of tax deductions when applying a 0% rate; 7 6th Section.

Tax calculation at an unconfirmed rate of 0%; 8 7th Section.

List of transactions carried out that are not subject to taxation; 9 8th Section.

Book of purchases; 10 9th Section. Sales book; 11 10th Section. Issued invoices; 12 11th Section. Received invoices; 13 12th Section.

Section for VAT non-payers in case of issuing documents with a separate tax. VAT return For organizations carrying out export operations, there is a need to fill out 4-6 sections of the tax report.

Thus, to register information about transactions with a confirmed right to use a zero rate, section 4 is used. For transactions for which documents were prepared earlier, but the right to deduction has only now arisen, Section 5 applies.

As for transactions for which the package of supporting documentation was not properly completed, the deadline for submission of which has expired, section No. 6 will need to be completed.

Tax payers have many questions when drawing up a declaration about how to fill out section 4 of the VAT return. VAT declaration section 4 - a sample will be presented below.

This report element is used if the company carries out export operations and, as a result, applies a 0% rate. The basis for filling out this section is the availability of a complete package of supporting documents. Significant recent adjustments have not affected section 4 of the 2021 VAT return.

In this regard, we will determine which lines are subject to registration in the 4th section of the report. Filling out the reporting document is carried out differentiated for each individual code in section 4 of the VAT return. In this case, you will need to reflect the following data: p/n Line of the tax report What should be indicated 1 Line010 In section 4 of the VAT return, the transaction code must be reflected on line010; 2 Page020 Line 020 of section 4 of the VAT return is used to reflect information about the cost of goods sold, that is, the tax base necessary for the calculation; 3 Page030 Line 030 of section 4 of the VAT return is used to disclose information about the input value added tax, that is, the amount of tax deductions that will be used for confirmed transactions;