If you are engaged in export operations, you have the privilege of paying VAT at a zero rate. However, you still need to confirm the right to such a rate, and also not to make a mistake in filling out the required page of the declaration.
It is necessary
Tax Code of the Russian Federation, a package of supporting documents, a form of a VAT tax return, exchange rate, calculator
Instructions
Step 1
Having issued the sale of goods abroad and having received an export permit, determine the period for which you must collect all the necessary documents to apply a zero VAT rate. This period is 180 days from the date the goods are placed under the customs procedure for export, that is, from the day the FCS official puts the mark “Release allowed” on the submitted customs declaration.
Step 2
Start collecting documentary evidence for the zero tax rate. The main documents you need include: a contract (a copy of it) concluded with a foreign person for the supply of goods outside the customs territory; a bank statement (its copy), which reflects the receipt of proceeds from the sale of export goods to a foreign person to the seller's account in a Russian bank, or documents on the import and posting of goods received through barter; customs declaration (its copy) with the marks of the Russian customs authority "Release permitted" and "Goods exported"; copies of transport, shipping and (or) other documents with the same marks as on the customs declaration.
You can read the details about the documents you need in article 165 of the Tax Code of the Russian Federation (part 2).
Step 3
If you didn’t have time to collect the documents on time, it doesn’t matter. You will have to pay VAT on an export transaction at a rate of 10% or 18%, depending on what rate is provided for this product in case of sale in the Russian Federation. But the paid VAT can be refunded in the future, it will not disappear.
Step 4
Exporters are assigned sections 4, 5 and 6 in the VAT return. If you have collected all the necessary documents on time, then you only need section 4. In this case, you enter there your tax base, defined as the amount of export earnings (if it is in foreign currency, it is converted into rubles at the exchange rate on the day of payment). The moment the tax base is determined is the last day of the quarter in which all the necessary documents are collected. In the same section, in column 3, state the tax deduction of the "input" VAT on goods (works, services) purchased for export delivery, if you bought them yourself.
Submit the collected documents to the tax authority simultaneously with the declaration.
Step 5
If you did not manage to collect documents within 180 days, then you must calculate and pay VAT at a non-zero rate. In this case, the moment of determining the tax base is the day of shipment (transfer) of goods. For the tax period in which the shipment of the goods took place, you submit a revised tax return, supplementing it with section 6. Column 3 of this section is now entered VAT on the amount of your proceeds, and in column 4 - the tax deduction of "input" VAT on purchased for export goods. In total, you must pay the difference between the first and second amounts to the budget.
Step 6
VAT paid on unconfirmed export earnings can be refunded after collecting all the required documents. To do this, you will need to submit them together with the VAT return before the expiration of 3 years from the period in which the shipment was made. In section 4 of the return filed in the tax period when you finally collected the documents, you enter the data from section 6 of the previously filed revised return.
Step 7
If it so happens that you are entitled to a tax deduction, but the documents for it are late (for example, the invoice from the supplier came later than you received the goods from him, sold for export and filed a declaration), then you can claim this deduction later, in the period when you received the documents you need. In this case, you fill out section 5 of the declaration. In this case, it does not matter whether or not you had time to confirm the right to a non-zero rate: only the tax base will differ.
