<On the tax under the simplified tax system on income in foreign currency from the sale of goods (work, services) for export and exchange rate differences when buying and selling foreign currency>

VAT on export for organizations using the simplified tax system

Organizations included in the simplified tax system are not VAT payers, with the exception of VAT payable when importing goods into the customs territory of the Russian Federation and when operating under certain agreements (clause 2 of article 346.11 of the Tax Code of the Russian Federation).
The remaining operations are carried out by the “simplified” ones without issuing invoices and without highlighting VAT in the primary documents. Consequently, when exporting goods, as well as when selling goods to Russian counterparties, there is no need to pay VAT or file a declaration on it. The rationale for this position is given below in the materials of the Glavbukh System

1. Article: Simplified companies do not confirm exports

As a general rule, when selling goods from Russia to countries participating in the Customs Union (Belarus and Kazakhstan), VAT must be calculated at a zero rate, and the right to it must be confirmed. This is stated in paragraph 1 of Article 1 of the Protocol (ratified by Federal Law dated May 19, 2010 No. 98-FZ). But simplified companies do not pay VAT (clause 2 of Article 346.11 of the Tax Code of the Russian Federation). This means that sales to a counterparty from Belarus are not subject to tax. Accordingly, there is no need to issue invoices or confirm the zero rate*.

Magazine “Accounting. Taxes. Law" No. 27, July 2014

2. Article: Simplified companies are not required to pay export VAT

Simplified companies are not exempt from paying VAT when importing goods from the countries of the Customs Union. This follows from paragraph 2 of Article 2 of the Protocol (ratified by Federal Law dated May 19, 2010 No. 98-FZ). But your company exports, not imports, goods. This means there is no need to pay VAT. There is also no obligation to confirm the zero VAT rate*.

In turn, your buyer pays VAT when importing goods into Belarus. To do this, he fills out an import application and sends two copies with an inspection mark to you. This document is necessary for companies to confirm the zero VAT rate. You do not confirm the zero rate because you are not a taxpayer. At the same time, it is safer to save documents. After all, they may be needed in case the company loses the right to simplification.

Features of export to the EAEU countries (changes in VAT for exporters from October 1, 2021)

Taxpayers now have the right to apply a 0% rate when exporting goods to the territory of the EAEU in cases provided for by the Treaty on the EAEU. A set of documents to confirm the zero rate is approved by the international treaty under consideration.

As for the specifics of submitting such documents, exporters to “near abroad countries” and EAEU countries can submit transport and shipping documents simultaneously with the declaration in order to confirm the 0% VAT rate, if the List of applications for the import of goods and payment of indirect taxes is submitted in electronic form. The Federal Tax Service reserves the right to request any documents from the List selectively.

Step-by-step instructions for accounting for VAT when exporting goods to the countries of the Customs Union.

First, a little about the legislative framework. The general procedure regulating export operations is established by Federal Law dated November 27, 2010 No. 311-FZ “On customs regulation in the Russian Federation.” The procedure for paying VAT on exports or imports between countries that are members of the Customs Union (hereinafter referred to as the CU) is regulated by:

• Protocol on Goods (Protocol dated December 11, 2009 “On the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the Customs Union” (hereinafter referred to as the Protocol on Goods);
• Minutes of December 11, 2009 “On the exchange of information in electronic form between the tax authorities of the CU member states on the paid amounts of indirect taxes.”
• Decision of the Interstate Council of the Eurasian Economic Community dated May 21, 2010 No. 36 “On the entry into force of international treaties that form the legal framework of the Customs Union”;
• Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008 “On the principles of levying indirect taxes on the export and import of goods, performance of work, provision of services in the Customs Union” (hereinafter referred to as the CU Agreement).

The participants of the Customs Union (CU) united into a single customs territory are three countries:

• Republic of Belarus;
• The Republic of Kazakhstan;
• Russian Federation.

When selling goods within the Customs Union, a special procedure is in effect, regulated by the above legislative acts. According to Article 2 of the CU Agreement, when selling goods within the CU, subject to documentary confirmation, a zero VAT rate is applied. General rules for applying the zero VAT rate when exporting within the Customs Union

Let's look at the export procedure itself using an example.

The goods are shipped to Belarus or Kazakhstan

When shipping goods to the Republic of Belarus or Kazakhstan, a delivery note and an invoice are drawn up, indicating the VAT rate of 0%. There is no need to mark these documents with the tax office. However, at your request, they can mark it. If you previously set off VAT on the shipped goods, it must be restored. You can deduct the VAT amount or submit a VAT refund only after you confirm the fact of export.

• In order to confirm export, collect a complete package of documents for export shipment.

The package of documents should be collected no later than 180 calendar days from the date of shipment. The date of shipment is the date the document is issued to the buyer or carrier. You will need to collect the following documents:

• Agreement (contract) on the basis of which the goods were shipped;
• Application for the import of goods and payment of indirect taxes in the approved form;
• Transport and shipping documents confirming the export of goods.

Previously, the list of required documents included a bank statement. From 01.10.2011, due to amendments made to the Tax Code, it is no longer necessary to provide a bank statement.

• We fill out a tax return.

For this operation, Section 4 or 6 of the VAT declaration is completed. When filling out, you should indicate the export transaction code:

• if exported goods within the country are subject to VAT at a rate of 18% - 1010406;
• if exported goods within the country are taxed at a rate of 10% - 1010404.

If a complete package of documents is collected within the allotted time

Fill out your VAT return. Enter your export data in section 4 of the declaration. The declaration is drawn up for the quarter in which the package of documents was collected.

Filling out section 4 of the VAT return In column 1, indicate the transaction codes, according to Appendix No. 1 to the Procedure for filling out the VAT return:

• Code 1010401 – code of goods not specified in clause 2 of Art. 164 of the Tax Code of the Russian Federation, i.e. which in Russia are subject to a VAT rate of 18%;
• Code 1010402 – code of goods specified in paragraph 2 of Article 164, i.e. which in Russia are taxed at a rate of 10%;
• Code 1010403 – code of goods not specified in paragraph 2 of Article 164, which are subject to taxation;
• Code 1010404 – code of goods specified in paragraph 2 of Article 164, which are subject to taxation.
• Next, fill in all other fields in accordance with each operation code.

In column 2, indicate the tax base for the tax period for which you are preparing the declaration. In column 3, reflect the amount of tax deductions for the sale of goods, which include:

• the amount of tax that is indicated in the invoice that you received from the Russian supplier when purchasing the goods;
• the amount of tax that you paid when importing goods to Russian customs, if the goods are imported;
• the amount of tax paid by the buyer, who is a tax agent;
• and so on.

In column 4, indicate the amount of tax for which you did not collect a package of documents earlier and included them in column 3 of section 6 of the declaration in previous tax periods. In column 5, indicate the amount of tax that was previously accepted for deduction, but did not have time to collect documents to confirm the zero VAT rate. Previously, you included this amount in column 4 of section 6 of the declaration. Now you must pay this amount to the budget. In line 10, add the values ​​of columns 3 and 4, and reduce it by the amount of column 5, you should get the amount of tax that you can deduct for a given tax period. Fill in only those columns for which you have had relevant transactions.

Now, submit your declaration with a package of documents to the tax office. First, in a special program that can be found on the tax authority’s website, reflect all the data on the export operation and submit it on a magnetic medium to your inspection along with other documents. Print out the application in four copies; the tax office will return three copies to you with its mark upon completion of the audit. So, take the following documents to the tax office:

• VAT return with completed section 4 – 2 copies;
• Statement on the import of goods and payment of indirect taxes (Appendix 1 to the Protocol on Goods) – 4 copies; (enter data on export operations into a special program - TS-exchange (tconp));
• Covering letter for the package of documents listing the documents to be provided;
• Contract with a counterparty - an organization of the Republic of Belarus or Kazakhstan;
• Contact attachments;
• Packing list;
• Invoice with zero VAT rate;
• Customs declaration with a mark from the customs authority;
• Shipping and transport documents with marks from customs authorities;
• Agreement with the transport company with attachments;
• Application;

After the check, the tax office returns 3 copies of the Import Application to you with its marks - you keep 1 copy for yourself, 2 give it to the foreign counterparty.

Section 5 of the declaration is completed if, in previous tax periods, documents to confirm a zero certificate:

• Collected;
• Not collected;

But the right to apply the deduction arose only in this period. Therefore, fill out the fifth section only if you have grounds for deductions. This happens in the following cases:

• If you collected the documents on time, but did not fulfill the conditions for applying deductions.
• They did not have time to collect all the documents in previous periods, and then they submitted an updated declaration with the sixth section completed. But the deductions were not declared in that period, because... did not fulfill the conditions for applying VAT deductions.
• Fill in the “Reporting year” or “Tax period” columns according to the data of the declaration in which you previously reflected the transactions for which the documents were collected.
• In column 1, as in section 4, indicate the amounts for the corresponding codes. And then fill in all the columns for each operation code.
• In column 2, indicate the tax base for each transaction subject to a zero VAT rate, for which all documents were collected, and the validity of the application was confirmed in the period indicated in the columns “Reporting year” and “Tax period”.
• In column 3, indicate the amount of tax based on the tax bases indicated in column 2.
• In column 4, reflect the tax bases for those transactions for which the validity of applying the zero rate was not documented in the period specified in the columns “Reporting year” and “Tax period”.
• In column 5, reflect the tax amounts according to the tax bases indicated in column 4.
• Section 5 should be completed separately for each tax period, i.e. quarter, information about which was indicated in the “Reporting year” and “Tax period” columns of this section.

If you did not manage to collect a complete package of documents within the allotted time

Please fill out Section 6 if you have not collected a package of documents. You should draw up an updated VAT return for the period (quarter) in which the goods were shipped to the buyer. Calculate the amount of VAT on the date of shipment on the cost of the shipped goods, at the appropriate rate of 10 or 18 percent, depending on the rate at which the goods are taxed. If in the next tax periods you collect all supporting documents, then fill out the declaration for the period in which you collected the full package, and enter the data in the fourth section of the declaration, according to the previously specified method.

Now fill out the sixth section as follows:

• In column 1, in the same way as when filling out sections 4 and 5, reflect the transaction codes.

Fill in all other columns according to each code for which you had transactions.

• In column 2, indicate the tax bases for the relevant transactions separately for each VAT rate.
• In column 3, reflect the amount of tax, separately in accordance with the VAT rate, the validity of applying a zero rate for which has not been documented. Calculate the tax amount for each transaction code as follows: multiply the amount reflected in column 2 by the tax rate (10 or 18) and divide by 100.
• In column 4, reflect tax deductions for those transactions for which the validity of applying the zero rate has not been confirmed, i.e. did not collect a complete package of documents.
• Line 010 indicates the total amount of columns 2-4.
• If the amount in column 3 on line 010 is higher than the amount in column 4 on line 010, reflect the difference obtained as a result of subtraction on line 020 of section 6.
• If the total of column 3 on line 010 is less than the total amount of column 4 on line 010, then indicate the difference in line 030 of this section.

So, we have examined the general procedure for tax accounting for VAT, the documents that need to be collected to confirm the legality of applying VAT at a rate of 0%, and also examined the procedure for filling out a VAT return in different cases.

Enter the site

RSS Print
Category : Taxation Replies : 37

You can add a topic to your favorites list and subscribe to email notifications.

« First ← Prev. 3 Next → Last (4) »

Alex [email hidden] Wrote 22 messages Write a private message Reputation:

#21[649518] February 12, 2014, 13:51

Tatyana wrote:

vidinru wrote:

Maybe someone can tell me: Let’s say we calculate the amount together with VAT, but we won’t indicate VAT in the acts. Then the amount minus 18 percent will be credited to our account. How can you explain this later to the bank or the tax office? And you will have to pay tax on this 18 percent, because... According to the documents, they will be included in the gross revenue. And the question is at what rate should we calculate this 18 percent of revenue? They won't come to our account.

Try to sort this out with your Russian partners, because... you are obviously doing the wrong thing... what can you then explain to the tax office and the bank? You can also call or go to the Internal Revenue Service consultation with your question, clarify it by saying that you plan
to provide the service in the Russian Federation, and they should explain what and how. How is this patently false?

Quote:

Export of other works (services) The need to calculate VAT when exporting other works or services to Russia depends on the place of sale of these works (services), since since January 1, 2007, the object of taxation is the turnover on the sale of those works (services) that are performed (provided) ) on the territory of the Republic of Belarus.
The place of implementation of works (services) is determined in accordance with Art. 33 of the General Part of the Tax Code of the Republic of Belarus (hereinafter referred to as the Tax Code of the Republic of Belarus). If, according to this article of the Tax Code of the Republic of Belarus, the place of sale of work (services) performed (rendered) for a foreign customer is the territory of the Republic of Belarus, then taxation is carried out at a VAT rate of 18%. If the place of sale is not recognized as the territory of the Republic of Belarus, then taxation of turnover on the sale of such work (services) is not carried out. However, such turnover is still subject to reflection in the VAT return on line 8a. At the same time, it must be borne in mind that a foreign resident can withhold the amount of VAT from the cost of such work (services) and underpay it to the Belarusian contractor, but transfer it to the budget of his state.
In turn, the Belarusian payer can reduce the tax base to be reflected on line 8a by the amount of VAT paid to the budget of the Russian Federation by the buyer acting as a tax agent. To confirm the reduction of the tax base at the time of filing a VAT return, the payer must have: – a copy of a document evidencing the calculation and withholding of tax, submitted to the tax authority by a tax agent of a foreign state, with a note from this authority confirming the acceptance of this document; – copies of a document with a note from the bank confirming the transfer of the withheld tax amount to the budget of a foreign state. If these documents have not yet been received, then the turnover for the sale of services (works) is reflected in full in line 8a of the tax return for the reporting period in which the actual sale of services (works) occurs. Upon receipt of the above documents confirming the payment of tax to the budget of a foreign state, the tax base is reduced by the amount of this tax in line 8a of the tax return for that reporting period, the deadline for submission of which follows after receipt of the documents. #U#Example 5.#U# A resident of the Russian Federation was provided with advertising services in January 2007 in the amount of 236 thousand rubles. payer of the Republic of Belarus, determining revenue “by shipment”. Payment from a Russian resident was received in February 2007 in the amount of 200 thousand rubles. minus the value added tax withheld to the budget of the Russian Federation. Documents confirming the withholding were received on April 4, 2007. Line 8a of the tax return for January reflects 236 thousand rubles. In the tax return for January - March, the tax base on line 8a is reduced by 36 thousand rubles. Amounts of “input” VAT on goods (work, services) attributable to sales turnover reflected on line 8a of the tax return are attributed to the payer’s expenses, and amounts of “input” VAT on fixed assets and intangible assets attributable to this turnover are – on the cost of these fixed assets and intangible assets (clause 5 of the Instructions on the procedure for filling out a purchase book, a tax return (calculation) for value added tax, a tax return for value added tax on goods imported from the Russian Federation, calculating reimbursement from the budget of amounts value added tax, approved by Resolution of the Ministry of Taxes and Taxes of the Republic of Belarus dated 05.02.2007 No. 22). Thus, the procedure for making tax deductions on turnover, the place of sale of which is not the territory of the Republic of Belarus, is the same as in relation to turnover exempt from VAT on the territory of the Republic of Belarus. When providing services (performing work) for a non-resident that are exempt from VAT on the territory of the Republic of Belarus, it is also necessary to determine the place of their implementation (Article 33 of the Tax Code of the Republic of Belarus). If the place of their sale is recognized as the territory of the Republic of Belarus, then an exemption from VAT is applied (this turnover is reflected on line 8 of the tax return and Appendix 1 to the declaration is filled out). If the place of sale is not the territory of the Republic of Belarus, then there is no object of taxation (from January 1, 2007), and such turnover must be reflected on line 8a of the tax return.

The problem is that I am not a VAT payer, so I don’t have this line. I cannot remove VAT from the proceeds and I cannot write VAT on documents. That's the problem. Moreover, I am ready to pay tax on all proceeds, it’s just how to arrange everything correctly, how to calculate the exchange rate - that’s the problem. I was hoping that someone had already worked on this scheme. Edited by the moderator according to the forum rules (subclause 4.9.)

I want to draw the moderator's attention to this message because:

Notification is being sent...

Tatiana [email protected] Belarus, Minsk Wrote 2663 messages Write a private message Reputation: 184

#22[649526] February 12, 2014, 2:07 pm

This question and answer is not your situation. Everything that I have read, I can draw conclusions: If you were a VAT payer, then a Resident of the Russian Federation could pay you for services, minus VAT, while 18 rubles, he would not have the right to take as offset, and you would show in the VAT return that everything was paid for you and did not pay these 18 rubles to your budget, only the proceeds would be subject to income tax: (100-18) * the rate is yours. - hence, neither the bank nor the tax office asks you questions - why did they come to the account 82 rubles and not 100. In the first case, your buyer would have paid -82 rubles to you and 18 rubles to his budget; in total, all this would have cost him -100 rubles. The second situation is when you are not a VAT payer, respectively, the amount according to the act will be 82 without VAT, the Resident of the Russian Federation pays you 82 rubles and 18 rubles to his budget, the result is the same 100 rubles it will cost him to work with a resident of the Republic of Belarus (in the second case, he will also take the paid VAT as an offset when calculating his VAT (presumably)) I want to draw the moderator’s attention to this message because:

Notification is being sent...

Tatiana [email protected] Belarus, Minsk Wrote 2663 messages Write a private message Reputation: 184

#23[649531] February 12, 2014, 2:13 pm

If your service costs 100 rubles. without VAT, then the act d.b. for 100 rub. You will receive them and calculate your taxes from 100 rubles. And a resident of the Russian Federation will charge VAT on this service from 100 rubles: 100*18/100=18 rubles. those. You have 100 + in your budget 18. The above calculation, which I gave from revenue 82, a resident would pay VAT 82 * 18/100 = 14.76 rubles. You don’t need to cheat anything, you just need to draw up the act correctly, in accordance with your legislation. I want to draw the moderator's attention to this message because:

Notification is being sent...

Alex [email hidden] Wrote 22 messages Write a private message Reputation:

#24[649564] February 12, 2014, 2:57 pm

Tatyana wrote:

If your service costs 100 rubles. without VAT, then the act d.b. for 100 rub. You will receive them and calculate your taxes from 100 rubles. And a resident of the Russian Federation will charge VAT on this service from 100 rubles: 100*18/100=18 rubles. those. You have 100 + in your budget 18. The above calculation, which I gave from revenue 82, a resident would pay VAT 82 * 18/100 = 14.76 rubles. You don’t need to cheat anything, you just need to draw up the act correctly, in accordance with your legislation.

Tatyana, I would gladly do this, this is the most ideal option for me. But what should a resident of the Russian Federation do with the fact that I have to pay tax to the budget? They are all just tax agents, i.e. they should take the money from me and pay it to the budget. This is not their tax, but mine. If only it is possible to pay someone else's tax and then deduct the amounts from your own. Here's the rub. Here is another tax opinion I found on the BSB Bank website:

Quote:

5. Is the gross revenue and tax base for the simplified tax system for organizations using the simplified tax system without paying VAT reduced by the amount of VAT paid (withheld) in the Russian Federation from the proceeds from the sale of services provided to a resident of this state, since the amount actually goes to the account of the Belarusian organization , reduced by the amount of VAT withheld? From January 1, 2010, when determining gross revenue and the tax base for the simplified tax system, one should be guided by paragraph 2 of Article 288 of the Tax Code, according to which the tax base under the simplified tax system is determined based on gross revenue, defined as the amount of revenue received during the reporting period by organizations and individual entrepreneurs from sales goods (works, services), property rights, and non-operating income. At the same time, revenue from the sale of goods (work, services), property rights is determined by organizations based on receipts for sold goods (work, services), property rights in cash and (or) in kind (including from third parties). According to paragraph three of part three of this paragraph by organizations that apply the simplified tax system and pay VAT, gross revenue does not include the amounts of VAT paid from the proceeds from the sale of goods (works, services), property rights and non-sale income in accordance with the Tax Code, as well as the amount of VAT, paid (withheld) in foreign countries in accordance with the legislation of these countries. In accordance with Article 161 of the Tax Code of the Russian Federation, when selling goods (work, services), the place of sale of which is the territory of the Russian Federation, by taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, the tax base is determined as the amount of income from the sale these goods (works, services) including tax. The tax base is determined by tax agents. In this case, tax agents are recognized as organizations and individual entrepreneurs registered with the tax authorities that purchase goods (work, services) from the above-mentioned foreign entities on the territory of the Russian Federation. Tax agents are obliged to calculate, withhold from the taxpayer and pay the appropriate amount of tax to the budget, regardless of whether they fulfill the taxpayer’s duties related to the calculation and payment of tax, and other duties. From the above it follows that the amount of revenue initially intended for transfer from a resident of the Russian Federation to a resident of the Republic of Belarus for the service provided contains VAT, which, according to the legislation of the Russian Federation, is subject to inclusion in the budget. Due to the fact that this Belarusian organization cannot pay VAT to the budget of the Russian Federation, this is carried out for it by the buyer - a tax agent. Thus, for a Belarusian organization, gross revenue is the entire amount of revenue for the service provided, including VAT withheld from this amount by the tax agent and paid to the Russian budget. Since for organizations that apply the simplified tax system without paying VAT, there is no reduction in gross revenue and the tax base for VAT amounts paid (withheld) in foreign countries, such an organization is obliged to include in gross revenue and the tax base for the simplified tax system the entire amount of revenue for services provided to a resident of the Russian Federation. Federation of services, without reducing the indicated revenue by the amount of VAT paid (withheld) in the Russian Federation by the tax agent.

probably
still possible to receive less of these amounts, but what about the exchange rate for revenue?

I want to draw the moderator's attention to this message because:

Notification is being sent...

Tatiana [email protected] Belarus, Minsk Wrote 2663 messages Write a private message Reputation: 184

#25[649608] February 12, 2014, 15:53

Well, you dug up))) here, it’s really your situation)))) If you do as they write, then you have a deed for 100 rubles (I would write without VAT in the deed). Our tax agent in the Russian Federation pays you 82 rubles, withholding 18 rubles and transferring them to your budget. You, at the exchange rate on the day of payment of 82 rubles, count your revenue in the amount of 100 rubles, show it in the declaration and tax it. Having closed the debt, for this counterparty, at least 18 rubles for your rs. and didn’t do it, but you show the bank the explanation of their colleagues, and the tax office, apparently, won’t have any questions - you’ll pay tax at the rate of 100 rubles. But I would still go to the imns for a consultation, I’m already interested in them telling you about your situation... And yet, what about me? and my tax agents in the Russian Federation? - they paid me strictly according to the act and did not withhold anything... oh, now I understand why the Russian Federation does not want to cooperate with the Republic of Belarus, damn it... I want to draw the moderator’s attention to this message because:

Notification is being sent...

Alex [email hidden] Wrote 22 messages Write a private message Reputation:

#26[649679] February 12, 2014, 6:22 pm

I thought something like this, but a purely question arises: if we have December 31st, let's say
the ruble exchange rate is 100, and when the money arrives on January 20, the exchange rate will be 90 rubles. And so I calculate 90 rubles, and then the tax office will tell me, so your VAT should be 100))) Although our exchange rate is only growing, but still)) And so I will ask not to write VAT in the acts, no response yet. I want to draw the moderator's attention to this message because:

Notification is being sent...

Alex [email hidden] Wrote 22 messages Write a private message Reputation:

#27[649689] February 12, 2014, 19:24

So that's it, does anyone know for sure, if the amount is written, including VAT at the bottom, 18% according to the legislation of the Russian Federation and its amount, will you definitely have to pay this VAT? I can't understand this

Quote:

Amounts of VAT excessively presented in primary accounting documents by the seller to buyers of goods (works, services), property rights -
tax payers in the Republic of Belarus
. Subject to calculation and payment to the budget by this seller, with the exception of correction of excessively submitted tax amounts on the basis of acts of reconciliation of calculations signed by the seller and the buyer (clause 8 of Article 14 of the Law).

written to payers in the Republic of Belarus, but the payer in the Russian Federation, therefore, should not. Has anyone encountered this in practice?

I want to draw the moderator's attention to this message because:

Notification is being sent...

Tatiana [email protected] Belarus, Minsk Wrote 2663 messages Write a private message Reputation: 184

#28[649756] February 13, 2014, 10:00

Hello. Yesterday I talked to people who also export services to the Russian Federation. They draw up an act for the amount of the service provided. The next line is written: According to Article of this and that law of the Russian Federation, from this amount the buyer (resident of the Russian Federation) pays VAT to the budget of 18% of the amount of the act, which amounts to so many rubles. This is approximately the text, I asked to reset the act by email, but they were very busy, so I didn’t insist. Also, for your information, for their buyers they take a certificate from their tax identification number, which states that the Seller, in accordance with the law of this and that article, is not a VAT payer. They don’t know why the Russian side is asking for such a certificate, but there are suspicions that they (the Russian Federation) then have the right to offset the VAT they paid to the budget. You will find out everything from Your buyer. Here, something like this))) The quote that you gave above me and confused me - highlight VAT - you will also have to pay it to your budget... I want to draw the moderator’s attention to this message because:

Notification is being sent...

Alex [email hidden] Wrote 22 messages Write a private message Reputation:

#29[649778] February 13, 2014, 10:16

Quote:

According to the article of such and such a law of the Russian Federation, from this amount the buyer (resident of the Russian Federation) pays VAT to the budget of 18% of the amount of the act, which amounts to so many rubles.

Tatyana, good morning! Do your friends work on the simplified tax system without VAT? So, I also logically came to this phrase, and write it separately from the table of services. Those. For now, I have the following act - I write what services are provided, I write Total and there immediately the amount (earnings + VAT). And below I write, all services provided are Total, including VAT 18% according to the legislation of the Russian Federation. But your phrase reflects the essence of the action even more accurately)) Maybe you can also check with your friends, if they are on the simplified tax system without VAT, at what rate they calculate VAT on revenue.

I want to draw the moderator's attention to this message because:

Notification is being sent...

Tatiana [email protected] Belarus, Minsk Wrote 2663 messages Write a private message Reputation: 184

#30[649791] February 13, 2014, 10:26

An acquaintance - IP USN without VAT. He writes the amount of his services and writes this without VAT in the main table. Then he writes this phrase that the Russian side is obliged to pay VAT to its budget in such and such an amount and according to what (his customers told him according to what).

vidinru wrote:

Quote:

Maybe also check with your friends, if they are on the simplified tax system without VAT, at what rate they calculate VAT on revenue.

He and I discussed this issue before; I even called the inspector (it was no use, I just mumbled in response, I explained, and she didn’t say anything). Therefore, we decided to recalculate more.

I want to draw the moderator's attention to this message because:

Notification is being sent...

« First ← Prev. 3 Next → Last (4) »

In order to reply to this topic, you must log in or register.

What future awaits the export of goods to Kazakhstan?

Before talking about the export of goods to Kazakhstan from the Russian Federation, it is worth providing some statistical information. What volumes do exports of goods to Kazakhstan reach today? For the first two quarters of 2021, the amount is an impressive $4.55 billion. The leading positions among exporting countries today are occupied by the Netherlands (11%) and China (11%). Kazakhstan is in ninth place for the Russian Federation (3.3%), but it is second among the CIS countries, second only to Belarus (5.2%).

Export of goods to Kazakhstan is a fairly important item in the Russian economy. For comparison, European countries such as France or Poland have comparable positions. It is even more significant that Kazakhstan is already ahead of Spain, India, Finland, Belgium and the UK.

The export of goods from Russia is very significant for the economy of Kazakhstan itself, because our country is its main partner in the international arena, and only then – China and Germany.

The export of goods to Kazakhstan has been developing since the Customs Union was organized, because it was it that made it possible to bypass all political obstacles to trade between our states. Of course, everything is far from perfect regarding the export of goods to Kazakhstan from Russia. Today trade volumes are falling, but this is not caused by a deterioration in partnerships, but by the crisis.

The international economy significantly influences the situation with the export of goods to Kazakhstan, because it has long been established that international trade is conducted in dollars. It goes without saying that any financial problems also affect trade between our countries. The devaluation of national currencies has led to the fact that current statistical data give a very conditional picture of the objective situation. Currently the situation is as follows. Exports to Kazakhstan increased by 10.7%, imports from Kazakhstan decreased by 7.4%. It is important to pay attention to the fact that if you calculate in rubles, then the volume of trade between our states increased by 22.3%. This is a very impressive amount, because it amounts to 705.2 billion rubles. When converted to rubles, it becomes clear that the total share of mutual settlements between Russia, Belarus and Kazakhstan has reached 70%, which is much more than the 23.8% that is obtained when calculated in dollars.

Exports from Russia and exports from Kazakhstan are completely different goods. Russia supplies mainly products from the mechanical engineering sector, while Kazakhstan's exports are metals, ores and various minerals. Let's look at the statistics again. For example, in the second quarter of 2021, exports of goods to Kazakhstan had the following ratio:

• 22.6% - transport, machinery and other equipment (mainly nuclear reactors, mechanical devices, boilers, slightly less - electrical equipment, and even less - cars);
• 16% – mineral products (fuel that Kazakhstan is not able to produce independently on the required scale);
• 15.9% metals and products made from them;
• 12% – food;
• 5.2% – wood, pulp and paper products, etc.;
• 2.6% – textiles, textile products, shoes.

Exporting goods to Kazakhstan is a natural process, because there are close, long-term relationships between our states. It could not be otherwise with such an extended common border. Over the years, trade routes, transport connections, etc. have been established. It is not surprising that most of the exports to Kazakhstan are transported from other countries through Russia - this is the most rational and economical route. Moreover, many of these goods (fuel, energy resources, etc.) are very important for Kazakhstan. The nuances of the relationship between the two states were established by the agreement of June 7, 2002.

An important issue in trade relations between Russia and Kazakhstan is the oil pipeline, because every year simply colossal volumes of oil are transported through it (15.5 million tons via the Atyrau-Samara oil pipeline and 5.5 million tons via the Makhachkala-Tikhoretsk-Novorossiysk oil pipeline).

It should be noted here that Kazakh oil is exported through the CPC (Caspian Pipeline Consortium) oil pipeline, which is jointly owned by the governments of Russia and Kazakhstan. In 2002, a joint venture between the Russian Gazprom and KazMunayGas (Kazakhstan) - KazRosGaz - was created. It supplies gas from the Karachaganak field to the Orenburg gas processing plant.

Another important point in the economic relations between Russia and Kazakhstan is the issue of uranium processing. The fact is that its reserves in Kazakhstan are so large that they are inferior in volume to only one country - Australia. However, Kazakhstan does not have its own nuclear power industry, so Russia and Kazakhstan organized a joint uranium mining project, which is being implemented by the Kazakh-Russian-Kyrgyz enterprise, Zarechnoye CJSC.

Of course, the export of goods to Kazakhstan, as well as other trade and economic interactions between the Russian Federation and Kazakhstan today, needs to be improved. Each country has impressive resources and economic potential, which have not yet been used to their full potential. But activities in this direction are underway. And it has great prospects. The bets are placed on import substitution programs in the Russian Federation and the industrialization of Kazakhstan, in particular on cross-border production chains in mechanical engineering and manufacturing. According to experts, this will have a positive impact on trade and economic relations between the countries, and therefore will increase the export of goods to Kazakhstan from the Russian Federation.

Read the article: Export risks: how to anticipate and reduce them

How to register the export of goods to Kazakhstan

Among the states participating in the Eurasian Economic Union, uniform requirements regarding documents for the export of goods have been established. Kazakhstan is no exception in this case.

To export goods to Kazakhstan, you will need the following documents:

• An agreement on the basis of which goods are exported to Kazakhstan. It is very important that the papers are correctly and legibly formatted. Any inaccuracies or ambiguities may delay goods at the border with Kazakhstan and generally raise the question of the impossibility of exporting them.
• Application for export of goods and payment of VAT on import by the buyer. It is important that the tax office puts the appropriate mark on this document. It is required that VAT on the export of goods to Kazakhstan be paid by the buyer by the twentieth day of the following month. In addition, the exporter is also required to have a copy of this document.
• Transport documentation. There are possible options: a waybill or UPD, which must be signed by the driver, and there must also be a license plate number of the vehicle that transported the products to the territory of Kazakhstan. It should be taken into account that not all organizations that carry out transportation are able to fill out the paperwork correctly. This leads to problems when exporting goods to Kazakhstan.
• Other documentation required by law. For example, if the amount under the contract is more than fifty thousand dollars, a transaction passport is required.

VAT for the export of goods to the territory of Kazakhstan is returned after a declaration is submitted to the tax office. But this is far from the only condition. For example, if the documents are not completed on time or if the VAT for the export of goods to Kazakhstan, which the supplier should have paid, is not paid, you should not count on a VAT refund.

It is noteworthy that 9/10 of goods intended for export to Kazakhstan are dual-use goods. In such cases, it is usually necessary to carry out an examination, which should confirm that the product does not require a license for export to Kazakhstan. Of course, an examination is not a mandatory procedure when confirming a zero rate, but in the absence of such a conclusion, problems may arise, in particular, a very serious fine from the FSTEC.

It is also worth considering that in some situations, export to Kazakhstan requires a phytosanitary or veterinary certificate.

If all the documentation is filled out correctly and the desk tax audit shows positive results, after 5-8 months from the date of shipment you will be refunded 18% of the VAT that was paid for the goods.

Read the article: Structure of Russian exports

When exporting goods to Kazakhstan, VAT can be easily returned

Thus, whatever we try to implement in the states that are members of the EAEU, it will (for a VAT payer from Russia) be taxed at a zero rate.

It should be noted that the procedure for deducting VAT does not currently require taking into account “input” VAT for goods that are exported. This greatly simplifies the procedure. The only exception is raw materials. This way, an invoice will be required and you won't have to worry about the "input tax" costs.

How to return VAT when exporting goods to Kazakhstan? There are two options: do it yourself or contact specialists who provide such services.

The first option for returning VAT when exporting goods to Kazakhstan contains the following algorithm of actions:

1. Preparation and submission of declarations and other necessary documentation to the tax office.
2. Desk check.
3. If, as a result of a desk audit, the tax inspectorate makes a positive decision, then the applicant is refunded VAT for the export of goods to Kazakhstan.

The duration of these three stages in total will be from three to five months.

But there are situations when the money needs to be returned immediately, and there is no desire to contact the tax office, there is no time to collect documents. Then it is advisable to seek help from specialists who will help you quickly return VAT for exporting goods to Kazakhstan.

What else is important to know when returning VAT for exporting goods to Kazakhstan? First of all, it is important to take into account that a strictly established period is given for collecting documents - 180 days from the moment the goods were shipped. If during this time the entire package is not submitted to the Federal Tax Service, VAT will need to be paid at a rate of 10 or 18%. It is calculated based on the period of the operation itself. From the 181st day a penalty is charged.

But it happens that documents are collected, albeit late. VAT can also be returned, as stated in Article 78 of the Tax Code of the Russian Federation.

Even if you were unable to take advantage of the zero rate, there is a way out. VAT for the export of goods to Kazakhstan, which had to be paid, can be attributed to income tax expenses. This is explained simply: the supplier himself paid the tax, which means the prohibition from clause 19 of Art. 270 of the Tax Code does not apply.

Export of goods to Kazakhstan, as an operation to the EAEU countries, must be reflected in the fourth section of the declaration. Applications include documentation that can confirm the zero rate. Otherwise, an updated declaration must be submitted for the shipment period.

Read the article: Russian goods for export: past and present

You can take into account the costs of training online

One can call absolutely fresh news the changes to the simplified tax system in 2018 in terms of the emergence of the opportunity to take into account a new type of cost from 01/01/2018 - expenses for network training of personnel (Law No. 169-FZ dated 07/18/2017). The rules for their tax accounting are similar to the income tax (clause 3 of Article 264 of the Tax Code of the Russian Federation). Previously, the Tax Code of the Russian Federation did not regulate this issue in any way.

The list of expenses for the online form of training simplified for personnel/individuals in the Tax Code of the Russian Federation is open. Among them:

• maintenance of the employer's premises and equipment that participate in the training;
• salary;
• the cost of property transferred to organize the training process;
• other expenses within the framework of the agreement on online training.

You can take into account the costs of online training for personnel according to the simplified tax system if the following mandatory conditions are met:

• in the tax period, at least one person completed his online training;
• this person signed an employment contract with the simplified worker;
• The duration of this contract is at least 1 year.

For more details, see “New in the Tax Code of the Russian Federation: the network form of personnel education reduces income tax.”

Export of goods to Kazakhstan under the simplified tax system

All states that are members of the Eurasian Economic Union comply with the same rules for taxation of exports and imports of goods. When it comes to exporting goods from Russia to Belarus, Armenia, Kazakhstan and Kyrgyzstan, these requirements only apply to VAT. As for the remaining taxes on such a transaction, they must be paid in the same manner as when selling goods to counterparties from Russia.

If we take the point of view of tax policy as a basis, then there is no significant difference between exports to any state from the EAEU and other countries. This means that in any case a zero rate will apply and this must be confirmed by submitting the appropriate documentation to the tax office.

It should be understood that when exporting goods to Kazakhstan, these rules apply to persons/organizations that operate under the general taxation system - OSNO. As for the simplified tax system, organizations that work on the “simplified” system practically do not experience any difficulties when entering the markets of other countries. This happens because VAT on exports is not included in the list of exceptions for persons using the simplified tax system (Article 346.11 of the Tax Code of the Russian Federation). This means they don’t have to worry about collecting documentation, “zero” invoices, statements, special declarations, etc. Everything is as if the goods were sold to Russia.

Enterprises using the simplified tax system are not recognized as VAT payers, with the exception of certain situations (export is not included). This means that zero VAT does not need to be charged and there is no need to report on it either. There is no need for statements either. The tax office also does not check these transactions. You will not have to expect any tax audits when exporting goods to Kazakhstan. Of course, the counterparty can request an invoice. This document can be drawn up with a note indicating the absence of VAT. When exporting goods to Kazakhstan, it happens that the Kazakh tax services require clarification of the VAT situation. Here it is enough to draw up a written explanation that you work according to the simplified tax system and do not pay VAT.

It is important to consider that the transition between OSNO and simplified tax system may cause some complaints from the tax authorities. The fact is that persons who pay the simplified tax system are not recognized as VAT payers, and therefore do not have the right to a refund. You can read more about this in the letter of the Federal Tax Service of the Russian Federation for Moscow dated August 12, 2011 No. 16-15/079549. But here a lot depends on for which quarter the VAT is required to be returned for the export of goods to Kazakhstan.

Usually the determining factor is which system was used on the last day of the quarter. If it was completely subject to the OSNO, and the transition to the simplified tax system was carried out in the next quarter, then VAT for the export of goods to Kazakhstan should be refunded. You can read more about this in letter dated November 11, 2009 No. 03-07-08/233.

The Presidium of the Supreme Arbitration Court of the Russian Federation put an end to this issue (see Resolution No. 6759/12 of September 9, 2012). According to the court decision, even if a person has switched to the simplified tax system, this does not deprive him of the right to a VAT refund at a zero rate. At the same time, it was indicated that the Tax Code of the Russian Federation does not limit the taxpayer’s right to provide a full package of documents to prove an export transaction after 180 days.

Read the article: World exports of goods

VAT under the simplified tax system in case of lease of state property

According to the requirements of paragraph 3 of Article 161 of the Tax Code of the Russian Federation, individual entrepreneurs and companies operating on a simplified tax system are recognized as VAT payers. In this case, taking into account the terms of the signed agreement, the following possible options for calculating tax debt should be highlighted:

• a property agreement providing for a lease clearly stipulates the amount of tax. In such a situation, the simplifier is transferred a specified amount to the state treasury, and the lessor receives a fee for services minus the specified amount;
• the agreement does not stipulate the amount of debt to the fiscal services. Then: under the terms of the contract, the tenant fulfills obligations to the fiscal services independently. The tax rate is 18%. In this case, the lessor receives the entire amount agreed upon by the terms of the contract; the contract may indicate that the amount of obligations to the budget is part of the rental cost. In this situation, municipal authorities receive an agreed fee excluding VAT, and the amount of obligations is transferred to the account of the fiscal service.

Taxpayers who have chosen the simplified regime, in the case of renting public property, are required to issue an invoice indicating the amount of payment, including tax, and the document itself must be registered in the sales book.

Features of export of dual-use goods

It is difficult to export goods to Kazakhstan if these goods can be used for military purposes. But even if there is no such intention, it should be borne in mind that some exporters do not even suspect that their goods may fall into this category. For example, who would have thought that optical lenses or green adhesive tape could be dual-use goods. In this section, we will examine in detail whether there is a list of such goods and what to do in order to still obtain permission to export goods to Kazakhstan.

What are dual-use goods? This is the name for products that are used for civilian purposes, but can be used to create a wide variety of weapons. This could be equipment, various materials, raw materials. In addition, this list also includes some information of a scientific and technical nature that may be applicable when creating:

• various military equipment and weapons;
• nuclear and missile weapons;
• chemical and bacteriological weapons.

All dual-use goods must undergo export control, which is a system for protecting the country’s interests during the conversion of the defense industry, while expanding foreign economic activity and following international obligations on the non-proliferation of weapons of mass destruction. The export control system is implemented by the Export Control Commission under the Russian government.

In 2010, the Customs Union between the former countries of the USSR, Kazakhstan, Belarus and Russia not only began to function, but also established a Unified List of goods that are subject to licensing when exported to Kazakhstan and other countries of the union. Each country has its own authorities that issue licenses to goods. For example, in Russia such activities are carried out by the Ministry of Industry and Trade.

The application of this agreement in practice has shown that most often the Ministry of Industry and Trade is asked to apply for licenses for high-frequency and radio-electronic equipment and precursors.

At customs, each product is assigned certain HS codes, which coincide with a similar code of the product that is subject to export control. The person carrying out cargo transportation must provide documentation that would indicate that a license for these goods is not needed, or, conversely, is necessary. There are general and specific characteristics of dual-use and military goods, which determine the need to issue a license for them: the CIS HS code and some values ​​of the product characteristics. If only general characteristics coincide, a license is not required.

For example, a product may be classified as a dual-use product according to the code, but at the same time have characteristics that do not correspond to the real level of threat. For example, binoculars may be considered a dual-use product because they can be used for military purposes. But if in reality such binoculars zoom in quite poorly, then a license for this product is not needed.

It should be noted that certain organizations, in accordance with Resolution No. 477 of June 21, 2011 “On the system of independent identification examination of goods and technologies carried out for the purposes of export control,” have permission to carry out examination of controlled goods and technologies.

As for goods that may become problematic when exported to Kazakhstan, unfortunately, such a complete list does not exist. There are various resolutions and orders, but no one has done any work to consolidate them into a single register. Thus, there is only a HS code, on which a decision is made by customs authorities on the spot, based on the characteristics of the goods.

Dual-use goods are listed in Presidential Decree No. 1661 of December 17, 2011. This list is quite voluminous: five sections include nine categories of goods.

For example, if you export a numerically controlled lathe to Kazakhstan, it will be included in the list of dual-use products. If, when comparing its technical description with the characteristics given in the decree, coincidences are identified, then it will be necessary to obtain a license for its export or an order not to classify this machine as an object of export control. Typically, such orders are issued within two to four weeks.

The personal factor cannot be ignored, since the customs inspector is responsible for the release of goods for export. For example, he may insist on carrying out export controls on a technically complex product, since he himself is not competent enough in technical matters. But the export of complex equipment to Kazakhstan from Russia is a relatively rare phenomenon, since there are much more imports than exports.

Customs may prohibit the export of any product to Kazakhstan if there are doubts about the possibilities of its use. In addition, the lack of any documentation will also be a valid reason for refusal. Therefore, it is so important to have in hand a license or some other documents (technical documentation, FSTEC conclusion) that can confirm that this product, after export to Kazakhstan, will not be used for military purposes.

As already mentioned, binoculars become a frequent subject of disputes when exporting goods to Kazakhstan. Of course, there are clearly defined criteria for optical instruments that cannot be transported across the border, but it should be understood that customs officials are the same people, and they can make mistakes or simply, due to some suspicions, prohibit the export of a certain product to Kazakhstan.

When exported to Kazakhstan, electro-optical converters having the following characteristics can be classified as dual-use goods:

1. In the wave range 400–1050 nm they have maximum spectral sensitivity.

2. Use in electronic image enhancement:

• microchannel plate having a center-to-center distance of up to 12 μm, no more;
• electronic sensitive element with a pitch of non-binned pixels up to 500 microns, no more. However, it must be designed or modified in such a way that charge multiplication is achieved differently than in a microchannel plate.

3. Photocathodes of these types:

• multi-alkaline (for example, S-20 or S-25), having an integral sensitivity of over 700 μA/lm;
• GaAs or GalnAs photocathodes;
• other semiconductors made on the basis of compounds III – V;

There are many nuances in the field of exporting goods from Russia, which cannot be described in one material. It is always safer and smarter, before you start exporting goods to Kazakhstan or another country, to consult with an expert, or even better, to entrust him with the entire customs procedure. The participation of a specialist will save time and save you from additional expenses.

When preparing goods for export to Kazakhstan, it is necessary to study a large amount of special information, which the enterprise often does not have. Information and analytical specialists offer their clients customs statistics from around the world, in particular Kazakhstan. Our company has 19 years of experience in providing product market statistics as information for strategic decisions, identifying market demand.

Quality in our business is, first of all, the accuracy and completeness of information. When you make a decision based on data that is, to put it mildly, incorrect, how much will your loss be worth? When making important strategic decisions, it is necessary to rely only on reliable statistical information. But how can you be sure that this information is reliable? You can check this! And we will provide you with this opportunity.

You can clarify all the details by calling 8 (800) 555-34-20.

Request a call back

Fresh materials

• Clarification on 4 FSS When it is necessary to adjust 4-FSS The calculation presented in the FSS in form 4-FSS does not need adjustments if...
• Social tax 2021 Tax accrualIn accounting, the amounts of advance tax payments are reflected in the credit of account 69 (68)…
• Tax planning Tax planning in an organization Tax planning can significantly affect the formation of the financial results of an organization,…
• Why do they buy gold? Selling gold competently is a process that will require you to spend some free time. It will be necessary to find out...