Export-import operations within the Customs Union. Calculation and payment of VAT

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The issues of confirming the zero VAT rate when exporting goods to Belarus or Kazakhstan are considered: if confirmation of export is late, you will have to pay VAT and penalties; a deduction is possible without an application for the import of goods; Customs marks are not required when trading within the Customs Union; correctly determine the reference date for the 180-day period; confirmed export later than necessary, you will have to pay a fine; an error in the operation code in the declaration may not be corrected; export can be confirmed without CMR and others.

If you are late with export confirmation, you will have to pay VAT and penalties

The first time we did not have time to receive an application from the buyer to import goods on the 181st day. As a result, we will submit the documents necessary to confirm the 0% VAT rate when selling our goods to Belarusian counterparties late. We are now drawing up an updated declaration for the shipment period. When we have to pay VAT, what entry should we make in accounting? And do I have to pay penalties?

You must pay VAT (at a rate of 18% or 10%) no later than the 181st day from the date of shipment of the goods (Clause 9 of Article 165 of the Tax Code of the Russian Federation). The entries for calculating VAT in accounting will be as follows.

Payment of VAT is made by standard posting to the debit of account 68, subaccount “VAT Calculations”, and the credit of account 51 “Calculation Accounts”.

The inspectorate may consider that penalties should be paid in your situation and will issue a demand to you. The inspection will probably calculate the penalty based on the fact that the tax on unconfirmed exports had to be paid in the usual manner - 1/3 no later than the 20th day of each of the 3 months following the quarter of shipment (Clause 1 of Article 174 of the Tax Code of the Russian Federation; Letters from the Ministry of Finance Russia dated July 28, 2006 N 03-04-15/140; Federal Tax Service of Russia dated August 22, 2006 N ШТ-6-03/ [email protected] ).

You can argue with the penalties. After all, the Supreme Arbitration Court said back in 2006 that VAT penalties must be paid not from the date of shipment of goods for export, but starting from the 181st day after this date (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 16, 2006 N 15326/05). And after him, federal courts began to take a similar position (Resolutions of the Federal Antimonopoly Service dated July 12, 2011 N A65-20208/2010; FAS VVO dated October 7, 2010 N A43-40137/2009; FAS ZSO dated June 22, 2010 N A67-8303/2009 ; FAS DVO dated January 21, 2009 N F03-6112/2008). These disputes involved the payment of penalties by ordinary exporters. However, the intergovernmental Protocol on Goods provides for the payment of penalties in the manner prescribed by national legislation, that is, it actually makes reference to the Tax Code (Clause 3 of Article 1 of the Protocol on Goods). Therefore, the principles for calculating penalties for unconfirmed exports to Belarus should be the same as for calculating penalties for unconfirmed exports to non-CIS countries.

Customs Union: principles of VAT collection

On December 11, 2009, in order to implement the agreement on the principles of collecting indirect taxes on the export, import of goods, performance of work and provision of services in the Customs Union of Russia, Belarus and Kazakhstan (CU), several protocols were signed. The first intergovernmental protocol regulates taxation issues for the export and import of goods sold within the Customs Union. When importing goods, indirect taxes - VAT and excise taxes - will be collected by tax authorities, with the exception of excise taxes on excisable goods, which are subject to mandatory labeling (collection will continue to be handled by customs services). When importing into the Russian Federation, taxes will be paid by the owner of the cargo. The tax base for goods imported into the territory of the Russian Federation is determined as the cost of goods, which is reflected in the agreement between the seller and the buyer. When importing goods into Russia, indirect taxes will have to be paid by all taxpayers of the Russian Federation, regardless of what taxation regime they apply. Tax rates are determined by the Tax Code of the Russian Federation, Chapters 21 and 22. Payment must be made monthly, no later than the 20th day of the month following the one in which the purchased goods were registered with the taxpayer. When importing goods, importers will have to pay tax and, accordingly, report to the tax authorities by submitting a declaration and a number of documents that confirm the actual payment. The most important document is a statement indicating payment of taxes on imported goods. Confirming the fact of paying taxes on the territory of the Russian Federation, the tax authorities affix a stamp on this application stating that the tax has been paid in full. Then the buyer of goods submits the application to his exporting counterparty in the territory of another state of the Customs Union, for which this document will be the basis for obtaining in his country the right to apply a zero rate on value added and, accordingly, exemption from excise taxes. Some goods imported into the Russian Federation are exempt from VAT. Their list is provided for in Article 150 of the Tax Code. If a taxpayer has tax or excise taxes when selling goods, works and services in Russia, he has the right not to pay VAT and excise taxes when importing goods from the territories of the CU member states. In this case, the overpayment that was created when selling goods on the territory of the Russian Federation can be offset against taxes when importing goods from countries participating in the Customs Union. For goods exported to the countries of the Customs Union, a zero VAT rate and exemption from excise taxes . To obtain confirmation of the application of the zero rate, the taxpayer must submit the relevant documents to the tax authorities. For the exporter, the main document is the application given to him by the importing counterparty (see above). If the taxpayer does not have a paper application with marks from the tax authorities, the tax authorities have the right to provide a zero rate to the exporter based on confirmation of payment of indirect taxes in the territory of the importing country, received by the tax service electronically from their colleagues from another state of the Customs Union . The deadline for submitting documents with which the taxpayer can confirm the right to apply the zero rate is 180 days from the date of shipment . Refund of input VAT when applying a zero rate occurs in the same manner and on the same conditions as provided for by the Tax Code (Articles 171 and 172 - the procedure for applying deductions when exporting goods). Reimbursement in the event that a taxpayer receives a negative difference in value added tax will be made in accordance with the provisions of Article 176 and Article 176.1 of the Tax Code of the Russian Federation, which entered into force on January 1, 2010. The second intergovernmental protocol concerns the collection of indirect taxes when performing work and providing services in the Customs Union. The main thing is to determine the place of sale of work/services when the seller and buyer are located in different states of the Customs Union. First of all, this is necessary in order to avoid double taxation in different countries. At the same time, it is important that a situation does not arise where the service is not taxed either in the territory of the seller’s country or in the territory of the buyer’s country. Almost the entire procedure for determining the place of sale of work/services, which is established by the Tax Code of the Russian Federation (Article 148), is preserved. The protocol contains small additions to Article 148. They consist in the fact that design and technological services will be taxed at the location of the buyer , and not the seller, as was previously the case. The Protocol also establishes a zero VAT rate for work/services for processing customer-supplied raw materials . This applies to those operations when one of the economic entities located on the territory of the Customs Union transfers customer-supplied raw materials to its counterparty in another country for processing. In this case, the right to apply the zero rate will be given to the enterprise that processes raw materials. Based on the report of Olga Tsibizova, head of the indirect taxes department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation.

The deduction is possible without an application for the import of goods

The Kazakh buyer delayed for a long time in submitting to us the application for the import of goods. And then he sent it, but there was no tax service mark on it. We don't know whether he paid his VAT or not. I think that we will not be able to confirm the export VAT rate. What to do? Can we force the buyer to reimburse us for the VAT that we will have to pay to the budget?

The inspection, having not received from you an application for the import of goods with the inspection mark of your buyer, can electronically receive confirmation of the payment of “import” VAT from the Kazakhstan inspection. This possibility is provided for by international agreements (Clause 5 of Article 1 of the Protocol on Goods; Article 6 of the CU Agreement; Protocol on the exchange of information, approved by Order of the Federal Tax Service of Russia dated January 18, 2011 N ММВ-7-2/ [email protected] ).

But your buyer might not have paid the “import” VAT. In this case, you will not be able to confirm the zero VAT rate.

The contract can specify penalties (covering losses in VAT and penalties) if the buyer does not submit an application with the required mark within the agreed period (for example, within 150 - 170 days from the date of shipment). It is also important to decide in which court the dispute will be heard if your buyer does not send you an application on time and also refuses to pay fines. After all, you are unlikely to be satisfied if this is a Kazakh court. Consult with lawyers on how to correctly formulate the terms you need in the contract.

Moment of determining the tax base

In what tax period are transactions for the sale of goods to the countries of the Customs Union reflected in the VAT return? Operations for the sale of goods subject to VAT in accordance with clause 1 of Art. 1 of the Protocol on TC goods are produced at a zero rate and are subject to reflection in the VAT return. The specified tax return in accordance with clause 5 of Art. 174 of the Tax Code of the Russian Federation is submitted by taxpayers to the tax authorities at the place of their registration no later than the 20th day of the month following the expired tax period. At the same time, the tax period for VAT payers is established as a quarter (Article 163 of the Tax Code of the Russian Federation). To confirm the validity of applying the zero VAT rate, the items listed in clause 2 of Art. are submitted to the tax authority simultaneously with the tax return. 1 of the Protocol on CU goods, documents, including an application for the import of goods and payment of indirect taxes. The specified documents on the basis of clause 3 of Art. 1 Protocols on vehicle goods are submitted to the tax authority within 180 calendar days from the date of shipment (transfer) of goods. The moment of determining the tax base for export goods in accordance with clause 9 of Art. 167 of the Tax Code of the Russian Federation is the last day of the quarter in which the full package of documents established by Art. 165 Tax Code of the Russian Federation. Thus, the moment of determining the tax base for goods exported from the territory of the Russian Federation to the countries of the Customs Union is also the last date of the quarter in which the full package of documents provided for in paragraph 2 of Art. 1 Protocol on goods of the Customs Union. For example, if the taxpayer at the time of determining the tax base - the last day of the first quarter of 2012 (as of March 31, 2012) - did not have a complete set of documents necessary to confirm the validity of the application of the zero VAT rate (did not have an application for the import of goods and payment of indirect taxes, which was issued only in April 2012), the taxpayer must reflect this transaction in the VAT return for the second quarter of 2012 and submit it together with supporting documents from July 1 to July 20, 2012. Similar explanations are given in the Letter of the Federal Tax Service of Russia dated 13.05 .2011 N KE-4-3/ [email protected] (agreed with the Ministry of Finance).

Customs marks are not required when trading within the Customs Union

My relative works as an accountant in Kaliningrad. When exporting goods from her company to Belarus, customs officers put marks. Now our company (we are located in Moscow) has found buyers in both Kazakhstan and Belarus. The goods were delivered by road transport. But customs did not put anything on the invoices and transport documents. Will this cause us problems with export confirmation?

There shouldn't be any difficulties just because of this. After all, the Ministry of Finance has already explained that for the purposes of confirming the zero VAT rate when exporting to the countries of the Customs Union, marks of Russian customs authorities are not needed on transport/shipping documents (Letters of the Ministry of Finance of Russia dated December 3, 2010 N 03-07-08/354, dated October 19, 2010 N 03-07-08/296).

And the fact that customs puts marks on the documents of the company where your relative works is a feature of the Kaliningrad region, which has a free customs zone regime (Subclause 1, clause 1, subclause 3, clause 2, article 15, clause 1 Article 16, paragraph 4 of Article 17 of the Agreement on free (special, exclusive) economic zones in the customs territory of the Customs Union and the customs procedure of a free customs zone; paragraph 1, paragraph 1 of Article 202, paragraph 1, paragraph 1 of Art. 210 TK TS).

Tax deductions

Accounting for customs VAT allows you to return money spent on tax or reduce the amount of the latter due to tax deductions.

What is deductible? We are talking about the amounts of tax that the taxpayer has already paid when importing products into the customs territory of our country. The rule applies to:

Tax amounts submitted by sellers to foreign taxpayers are subject to deduction. The latter should not be registered with the tax authorities. Tax amounts are refundable or deductible only if the tax agent has already paid the tax.

Deductions are always made on the basis of documents that confirm the fact of tax payment. The same can be said about the restoration of customs VAT. Declarations, reports and other documents provided for by the Tax Code of our country are suitable for these purposes.

Only tax amounts that the taxpayer actually paid at the time of import of goods into the territory of Russian customs are subject to deductions. An important nuance is that you can receive a deduction only after registering the goods and upon presentation of the required documents.

If all this is done, then the tax amount is deducted in full. If we talk about transactions with 0% VAT, then the deduction will be paid only after the payer provides the required documents. The list is in Article 165 of the Tax Code of our country.

Correctly determine the reference date for the 180-day period

We delivered Russian goods by rail to Belarus, the marks of the departure station on the railway receipts are dated June 20, 2012. According to the contract, ownership of the goods passes to the buyer after a mark in the railway invoice indicating the arrival of the goods at the destination station. This mark was made on July 5, 2012. On this date, the buyer accepted the goods for accounting - it is indicated in his application for the import of goods, which bears a Belarusian tax stamp stating that VAT has been paid by the buyer. It is on this date that we determine our revenue. Documents to confirm the zero rate were collected in January. The declaration was submitted to the inspectorate for the first quarter of 2013 with confirmation of the zero rate. However, the inspection considered that we collected the documents later than necessary. And therefore we need to submit an updated declaration for the second quarter of 2012 and pay VAT with penalties. I don’t agree with the inspection, because the 181st day from the date of transfer of the goods to the buyer falls in the first quarter of 2013. This means there is no pass.

Unfortunately, your inspection is right. For the purpose of confirming the export VAT rate, the date from which 180 days (allotted for confirmation of export) is counted is the date of shipment of goods (Clause 3 of Article 1 of the Protocol on Goods). And it may not coincide with the date of transfer of ownership of them.

Note The date of transfer of ownership of the goods is important for reflecting revenue in accounting and “profitable” tax accounting (Clause 5, 6, 12 PBU 9/99; clause 1 of Article 249, clause 3 of Article 271 of the Tax Code of the Russian Federation).

Please also note that the date of shipment is not the date of transfer of the goods to the buyer, but the date of the primary document issued to the buyer of the goods (the first carrier). Therefore, the goods are considered shipped at the time you issue a delivery note in the buyer's name (that is, June 20, 2012).

What is import VAT

Import VAT is an input tax that is generated as a result of the purchase of goods, work or services from a foreign supplier (importer).

Conventionally, we can say that VAT arises:

• when importing goods;
• import of services and works.

For information about what is meant by the import of services and how to reflect import transactions in accounting, read our material “VAT on import of services: how to pay the tax correctly?” .

Confirmed export later than required - you will have to pay a fine

The documents were not collected on time; the updated VAT declaration for the period of shipment of goods to Belarus was not submitted. When we brought the declaration with a package of documents confirming the export rate, the inspection fined us for non-payment of VAT and charged us a penalty. We paid both the penalty and the fine to avoid difficulties with confirming the zero rate. And then we thought: since we confirmed the export rate, it means we didn’t have to pay anything. Can we demand the inspection to return the fine and penalties?

The inspectorate is not obliged to return penalties and fines to you. After all, you missed the deadline for confirming the export rate, allotted by intergovernmental agreements (Clause 3 of Article 1 of the Protocol on Goods).

An error in the operation code in the declaration may not be corrected.

We had shipments to Kazakhstan and Azerbaijan. We have all supporting documents for export. The VAT refund declaration indicated transaction code 1010401. During a desk inspection, the inspector suggests submitting the clarification and showing separately:

• by code 1010401 - the amount of compensation for exports to Azerbaijan;
• by code 1010403 - the amount of compensation for export to Kazakhstan. Although this code is provided only for Belarus.

I consider the inspection requirements to be incorrect. Can I not submit a clarification so that the inspection does not have a reason to delay the VAT refund for another 3 months?

Indeed, in the Procedure for filling out the declaration under code 1010403, only Belarus is mentioned. But no changes have been made to the list of codes for a long time. Therefore, the Ministry of Finance explained that using this code it is necessary to reflect the export to the countries of the Customs Union (that is, to both Belarus and Kazakhstan) of goods that, when sold in Russia, are subject to VAT at a rate of 18% (Clause 10 of the Letter of the Ministry of Finance of Russia dated 06.10.2010 N 03-07-15/131). Therefore, formally your inspection is right.

However, your VAT base was determined correctly, there was no understatement of tax, so you don’t have to submit an updated return. After all, submitting an amendment is mandatory if the error led to an underestimation of the tax base and underpayment of tax. And in other cases, the taxpayer can correct his mistakes, but should not (Clause 1 of Article 54, paragraph 1 of Article 81 of the Tax Code of the Russian Federation).

Supply of medical equipment

The Russian organization plans to supply medical equipment to the countries of the Customs Union. In accordance with paragraph 2 of Art. 149 of the Tax Code of the Russian Federation, operations on the territory of the Russian Federation are exempt from VAT. Does this standard apply to operations for the sale of medical equipment to the countries of the Customs Union? In accordance with Art. 2 of the CU Agreement, when exporting goods from the territory of one CU member state to the territory of another CU member state, a zero VAT rate is applied. The procedure for applying 0% VAT is established by Art. 1 Protocol on goods of the Customs Union. Features of the application of the zero VAT rate when exporting goods from the territory of the Russian Federation to the territory of the member states of the Customs Union, operations for the sale of which on the territory of the Russian Federation are exempt from VAT in accordance with Art. 149 of the Tax Code of the Russian Federation, is not provided for by the above international treaties. Thus, when exporting the specified medical equipment from Russia to the countries of the Customs Union, a zero VAT rate is applied, provided that the documents provided for in paragraph 2 of Art. 1 of the Protocol on CU goods (Letter of the Ministry of Finance of Russia dated October 5, 2010 N 03-07-08/277). In other words, clause 2 of Art. 149 of the Tax Code of the Russian Federation does not apply to goods exported to the countries of the Customs Union.

Note! In such cases, operations for the sale of goods exempt from taxation by virtue of clause 2 of Art. 149 of the Tax Code of the Russian Federation, are subject to reflection in section. 4 - 6 VAT declarations, and in section. 7, these transactions are not reflected (clause 4 of Letter of the Ministry of Finance of Russia dated October 6, 2010 N 03-07-15/131 (Brought to lower tax authorities (Letter of the Federal Tax Service of Russia dated October 20, 2010 N ШС-37-3/ [email protected] ) )).

Export can be confirmed without CMR

The tax authorities refuse to refund VAT when exporting to Kazakhstan. She is not satisfied with the TTN we issued (form N 1-T). The inspector says that since the transportation is international, an international consignment note is also needed - CMR. Are such demands legitimate?

There is a Letter from the Tax Service, which explains that if the cargo is delivered to a CIS member country (or imported into Russia from one of these countries), transportation can be issued with a consignment note (Subclause 10, clause 1.1.2 of Appendix 1.1 to Letter from the Federal Tax Service of Russia dated August 21, 2009 N ШС-22-3/ [email protected] ). So feel free to argue with your inspector.

Transport documents may not be needed at all

The Belarusian buyer exports the goods himself. We do not have transport documents. Could this cause the tax office to refuse to confirm our zero rate?

Should not. After all, there is a Letter from the Ministry of Finance of Russia, directly indicating that a consignment note in form N TORG-12 is sufficient if a Belarusian buyer uses his own transport to remove goods from the warehouse of a Russian seller. And according to the financial department, the absence of transport documents does not contradict the intergovernmental Agreement and the Protocol on Goods (Letters of the Ministry of Finance of Russia dated July 19, 2012 N 03-07-13/01-42, dated May 18, 2011 N 03-07-13/01-17 ).

The tax service also admits that in the case of self-pickup, transport documents may not be available. For example, she suggests being content with written explanations from buyers about why the goods are exported without a CMR invoice (Letter of the Federal Tax Service of Russia dated October 14, 2011 N ED-4-3 / [email protected] ).

Export "pickup"

What documents confirm the sale of goods for export to the countries of the Customs Union if the goods are exported from a warehouse in the Russian Federation by buyers’ transport? In accordance with Art. 2 of the CU Agreement, when exporting goods, a zero VAT rate is applied, subject to documentary confirmation of the fact of export. Clause 2 of Art. 1 of the Protocol on CU Goods defines a list of documents submitted to the tax authorities to confirm the validity of applying the zero rate of value added tax. This list includes, among other things, transport (shipping) documents established by the legislation of the CU member state, confirming the movement of goods from the territory of one CU member state to the territory of another CU member state. Thus, when a Russian organization sells goods exported by buyers from the Republics of Belarus and Kazakhstan from a warehouse located in the Russian Federation to the territory of their countries using vehicles owned by them, the Russian organization submits to the tax authorities a package of documents justifying the legality of applying the zero VAT rate, shipping documents, including the TORG-12 consignment note, confirming the transfer of goods from the seller to the buyer, without transport documents, which in the case of export of goods by the buyer’s transport are absent, in the opinion of the Ministry of Finance, the above norms of the CU Agreement and the CU Goods Protocol do not contradict (Letter from 05/18/2011 N 03-07-13/01-17).

Additional information may not be provided unless requested.

We confirm export to Belarus. The inspectorate wrote down a program for me into which I needed to enter data on the materials used to produce exported products. I don't want to do this: I have to cram in too much stuff. Will I be denied VAT deduction if I do not agree to fill out such a program?

This should not lead to a refusal of VAT refund. After all, the list of documents to confirm export is closed (Clause 2 of Article 1 of the Protocol on Goods). But as part of a desk audit of the VAT return for which a tax refund has been claimed, the inspector may send you a request for copies of documents confirming the legality of VAT deductions (Clause 8 of Article 88, paragraph 1 of Article 172 of the Tax Code of the Russian Federation). And then you will have to comply with the inspector's requirement. Therefore, see for yourself what is easier for you: either enter the necessary inspection data into the program, or make copies of documents.

Features of including import EAEU-VAT in deductions

The tax that arises when goods are imported into the Russian Federation from EAEU countries can be taken as a deduction. However, for this it is not enough to fulfill the conditions provided for in paragraph 2 of Art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (i.e., acceptance of goods for registration, their intended use for operations subject to VAT, and payment of tax).

The necessary points for the possibility of carrying out this procedure, due to the mandatory registration, also become (letter of the Ministry of Finance of Russia dated 07/02/2015 No. 03-07-13/1/38180):

• presence of an import application signed by the tax authority;
• adoption by the Federal Tax Service of a declaration reflecting data on it.

That is, the procedure for accepting EAEU-VAT as deductions turns out to be more complicated than when importing goods from countries outside this union. Let us recall that in the latter situation, it is sufficient to have a customs declaration with the amount of tax paid reflected in it and confirmation of the fact of its payment.

Persons enjoying VAT exemption under Art. 145 of the Tax Code of the Russian Federation, and special regimes for whom the fact of import leads to the obligation to pay import tax cannot take advantage of deductions, since they are not payers of the usual VAT for the Russian Federation. They will have to include such a tax in the cost of the purchased goods (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).

Accounting EAEU-VAT

Accounting for VAT generated when importing from EAEU countries is quite simple. There are only three wires involved here:

1. Dt 19 Kt 68 - accrued the amount reflected for the corresponding month in the application and declaration;
2. Dt 68 Kt 51 - tax paid;
3. Dt 68 Kt 19 - import VAT is taken as a reduction from ordinary Russian VAT.

The last of them becomes possible only if all the conditions necessary for applying the EAEU-VAT deduction are met. The amount accompanying this posting will appear in line 160 of section 3 in a regular quarterly VAT return, specifically designed to reflect the tax arising on imports from the EAEU countries.

You will have to report to customs for shipments to the countries of the Customs Union

We shipped goods to Belarus for the first time. A friend says that you need to report to customs, otherwise you will be fined. But what kind of reporting is needed?

You must submit to the customs authority of your region a statistical form for recording the movement of goods (Clause 7, 8 of the Rules, Appendix No. 1 to the Rules, approved by Decree of the Government of the Russian Federation of January 29, 2011 No. 40). The deadline for its submission is until the 10th day of the month following the month of shipment of the goods. There is also a fine for an official (as a rule, directors are fined) for late submission of a statistical form - from 3 to 5 thousand rubles. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation).

Sales to private individuals are not subject to the export rate

We trade, as a rule, with organizations - buyers from the CIS countries. But here a rather large order came from an individual - a Belarusian (non-entrepreneur). The goods were sent by EMS-Russia. What features will be present when confirming the zero VAT rate?

You will not be able to confirm the zero export rate. Such an operation should initially have been taxed at the usual VAT rate (18% or 10%). After all, neither the CU Agreement nor the Protocol on Goods provide for any special procedures for confirming the zero rate when selling exported goods to individuals for personal use (Letter of the Ministry of Finance of Russia dated January 25, 2012 N 03-07-13/01-03).

We advise the manager For foreign buyers - individuals, the price of exported goods must be immediately set taking into account 18% VAT . After all, the tax on such a sale will have to be paid to the budget .

So now you have to pay tax. And for the future, show VAT in the price of goods sold to foreign citizens.

Essence

It just so happens that in the tax system of our country, the main role is assigned to indirect taxes. VAT is a federal tax, through which at least 35% of all income goes to the budget. In addition, VAT also affects pricing and consumption patterns.

In our country, the tax was introduced in 1992. It replaced the sales and turnover tax. Today, the taxation procedure is prescribed in the Tax Code of the Russian Federation, Chapter 21.

Added value is created by living labor, which means that VAT exists wherever there is living labor. It is noteworthy that living labor is present at every stage of the creation of goods, and it does not matter what we are talking about: the collection of raw materials or trade.

If the buyer “clarified” the statement, this does not mean that it did not exist

We received an application for the import of goods from our buyer from Kazakhstan. We confirmed the export VAT rate. Seven months later, he sent us a new application with a different VAT amount - also with an inspection mark, only it was dated later than the first. Our inspection requires additional payment of VAT as if a set of supporting documents was not initially collected within 180 days. Accordingly, they want to receive penalties. What to do?

Your situation has not been resolved in any way by intergovernmental agreements. So let's figure it out.

You have successfully and on time confirmed your right to the export VAT rate. And at that moment you stated everything correctly. So the declaration you submitted confirms:

• the fact of export - everything is in order, no one has canceled it;
• the deduction amount has not changed either.

Thus, clarifying the tax base with your buyer does not affect your tax liability in any way. And you have no grounds for filing updated declarations (Clause 1, Article 54, Article 81 of the Tax Code of the Russian Federation).