How to confirm 0 VAT rate in 1C. Zero VAT rate: list of cases in which it applies

Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

What applies to VAT 0%

The full list of transactions subject to VAT at a rate of 0 percent is listed in paragraph 1 of Article 164 Tax Code RF. These include, in particular:

• sale of goods exported under the customs export procedure (subclause 1, clause 1, article 164 of the Tax Code);
• sale of goods exported under the customs procedure of re-export. A zero rate applies provided that these goods were previously placed under customs processing procedures in the customs territory, free customs zone or free warehouse. A zero rate can also be applied when exporting processed products or waste generated during processing (subclause 1, clause 1, article 164 of the Tax Code);
• sale of goods exported to the territory of a member state of the EAEU in cases provided for by the Treaty on the EAEU dated May 29, 2014. For example, when exporting goods from the territory of one Member State to the territory of another Member State by the taxpayer of the Member State from whose territory the goods were exported (subclause 1.1, clause 1, Article 164 of the Tax Code);
• provision of services related to the export of goods from Russia and the import of goods into Russia (subclause 2.1, clause 1, article 164 of the Tax Code);
• provision of services for the transit transportation of goods by air through the territory of Russia (subclause 2.10, clause 1, article 164 of the Tax Code);
• provision of services for the transportation of passengers and luggage, provided that the point of departure or destination is located outside of Russia (subclause 4, clause 1, article 164 of the Tax Code).

The application of a zero VAT rate always implies close interaction with the tax office. To confirm the 0% rate, you must collect large list documents and send them to the Federal Tax Service. Our specialists have extensive experience working with companies that apply a zero VAT rate and will help you free yourself from all tax hassles. Check out accounting from the company TopAccountant.

Important: From January 1, 2018, the zero rate for the sale of goods for export can be abandoned. That is, apply VAT rates of 18 or 10 percent. “Regular” tax rates can also be applied to individual works and services related to the transportation of export goods. These operations are listed in subparagraphs 2.1–2.5, 2.7 and 2.8 of paragraph 1 of Article 164 of the Tax Code.

Note: This procedure applies only when exporting outside the EAEU. That is, in relation to goods that undergo customs clearance, and in relation to services related to the export of such goods. If an organization exports goods to the EAEU countries, it does not have the right to refuse the zero VAT rate (clause 7 of Article 164 of the Tax Code).

To refuse the zero rate, you need to submit an application to the tax office. Refusal is possible for a period of at least 12 months in relation to all export transactions for which the organization has decided to charge VAT at rates of 10 or 18 percent. It is prohibited to apply zero and “regular” rates selectively, for example in relation to any specific buyers. The deadline for filing an application to waive the zero rate is no later than the 1st day of the quarter from which the exporter begins to apply “regular” tax rates (clause 7 of Article 164 of the Tax Code).

Sales of goods for export

Situation: Is it possible to apply a 0 percent rate if an organization exports goods that are not subject to VAT when sold in Russia

No you can not.

Any VAT rates (including a 0 percent rate) are used to calculate the amount of tax when selling goods subject to taxation. If an organization sells goods that are exempt from taxation, VAT is not charged. Consequently, in such cases there are no grounds for calculating VAT at any tax rates.

Exemption from taxation provided for in Article 149 of the Tax Code of the Russian Federation applies regardless of where the goods were sold - for export or within Russia. Therefore, when exporting goods exempt from taxation, do not use a 0 percent VAT rate.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated July 15, 2011 No. 03-07-08/220, dated February 2, 2011 No. 03-07-08/32, dated May 27, 2008 No. 03-07-08/ 127, dated April 10, 2008 No. 03-07-07/42. The legality of this approach is confirmed by arbitration practice (see, for example, decisions of the FAS of the North-Western District dated May 17, 2012 No. A56-35175/2011, of the North Caucasus District dated May 3, 2012 No. A53-8871/2011). And in the resolution of June 24, 2008 No. A14-5018-2007227/34 FAS Central District, considering a similar situation, indicated that the application of a zero VAT rate when carrying out transactions exempt from taxation under Article 149 of the Tax Code of the Russian Federation is possible only if the organization has officially refused to use the benefit.

The exception is operations for the sale of goods to participating countries Customs Union. When carrying out such transactions, the 0 percent VAT rate is also applied to goods, the sale of which in Russia is exempt from taxation. This follows from the provisions of paragraph 3 of Appendix 18 to the Treaty on the Eurasian Economic Union and the letter of the Ministry of Finance of Russia dated October 5, 2010 No. 03-07-08/277. VAT should be charged in the same manner when exporting goods to CIS countries with which intergovernmental agreements have been concluded providing for the application of zero tax rates.

Situation: Is it possible to apply a 0 percent VAT rate when exporting goods whose buyers are foreign citizens? Products are intended for personal use and are sent from Russia using international postal delivery service

No you can not.

Transactions that are subject to VAT at a rate of 0 percent are listed in paragraph 1 of Article 164 of the Tax Code of the Russian Federation. These, in particular, include operations for the sale of goods exported from Russia in accordance with the customs export procedure (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation). At the same time, the use of a zero tax rate must be justified.

Export to countries participating in the Customs Union

In order to justify the application of a zero VAT rate when exporting goods to countries participating in the Customs Union, a Russian organization, in particular, must collect a package of documents specified in paragraph 4 of Appendix 18 to the Treaty on the Eurasian Economic Union.

One of the mandatory documents that must be submitted to the tax office is the buyer's application for the import of goods with the mark of the tax office of the importing country. Private individuals do not submit such applications. Consequently, the exporting organization will not have such a document, which means it will not be able to justify the right to apply a zero VAT rate.

Export to other countries

To justify the application of a zero VAT rate when exporting goods to other countries, the exporter must collect a package of documents specified in Article 165 of the Tax Code of the Russian Federation. One of the mandatory documents that must be submitted to the tax office is a contract for the supply of exported goods. When transferring goods to the buyer for personal purposes, no supply contracts are drawn up. Consequently, the exporting organization will not have such a document, which means that in this case it will not be able to justify the application of a zero tax rate.

Since the right to a zero VAT rate has not been confirmed, the norms of subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation cannot be applied when selling goods for personal use to foreign citizens.

In this regard, when selling the following goods for export:

• it is necessary to charge VAT at a rate of 18 or 10 percent if goods are exported, the sale of which in Russia is subject to VAT (clauses 2 and 3 of Article 164 of the Tax Code of the Russian Federation);
• do not charge VAT if goods are exported, the sale of which in Russia is exempt from taxation.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated June 14, 2013 No. 03-07-14/22219, dated January 25, 2012 No. 03-07-13/01-03.

Situation: Is it possible to apply a 0 percent VAT rate when selling goods from a consignment warehouse located in a foreign country?

Yes maybe.

Sales of goods are subject to VAT (including at a rate of 0%), if the place of sale is recognized as the territory of Russia (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). In this case, sale means the transfer of ownership of goods from the seller to the buyer (Clause 1, Article 39 of the Tax Code of the Russian Federation).

For VAT purposes, goods are considered sold in Russia if at least one of the following conditions is met:

• the goods are located in Russia and are not moved during sale;
• the goods are in Russia at the time of the start of shipment (transportation).

This procedure is established by Article 147 of the Tax Code of the Russian Federation.

When transferring goods to a consignment warehouse, ownership of them does not pass from the seller (consignor) to the intermediary (consignee). However, it is at this moment that the movement (transportation) of goods intended for sale to buyers of a foreign country begins. The seller transfers title to the goods when the buyer purchases them from the consignment warehouse. Despite the fact that the warehouse itself is located abroad, in the situation under consideration, the territory of Russia is recognized as the place of sale of the goods. Such an operation is subject to VAT, therefore, a tax rate of 0 percent can be applied to it. Regardless of the fact that at the time the shipment (transportation) of goods began, the purchase and sale agreement was not concluded with the buyer.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated June 15, 2011 No. 03-07-08/189 and dated April 25, 2008 No. 03-07-08/99. Arbitration practice confirms the legitimacy of this approach (see, for example, decisions of the FAS of the West Siberian District dated June 28, 2007 No. Ф04-3078/2007(34280-А46-37), dated June 5, 2006 No. Ф04-3343/2006 (23299-A03-14), Volga-Vyatka District dated October 31, 2006 No. A43-7918/2006-35-214, Northwestern District dated June 3, 2008 No. A56-36054/2007, dated May 26, 2008 No. A56-12544/2007, dated April 14, 2008, No. A56-17114/2007, dated January 21, 2008, No. A56-1346/2007, dated July 4, 2007, No. A56-48355/2006).

As a rule, when exported to a consignment warehouse, goods are placed under the customs procedure of temporary export (Article 285 of the Customs Code of the Customs Union). The fact is that the owners of consignment warehouses do not agree to enter into sales transactions because of the risks of further sale of goods to customers. However, a 0 percent VAT rate can only be applied to goods exported under the customs export procedure or placed under the free customs zone regime (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation).

Therefore, after removing the goods from the consignment warehouse, change the temporary export procedure to the customs export procedure. This possibility is provided for in Article 289 of the Customs Code of the Customs Union. After changing the customs procedure, the organization will be able to take advantage zero tax rate. Moreover, if the customs value of goods declared in the customs declaration when exporting them from Russia differs from the value at which they were sold, a 0 percent VAT rate is applied to the value specified in the contract with the foreign buyer. This is stated in letters of the Ministry of Finance of Russia dated April 6, 2015 No. 03-07-08/19156 and dated September 1, 2010 No. 03-07-08/253.

The legality of applying the zero VAT rate on the sale of goods previously exported from Russia is confirmed by paragraph 3 of the Review of Judicial Acts of the Constitutional Court of the Russian Federation and Supreme Court RF. By letter dated December 24, 2015 No. SA-4-7/22683, the Federal Tax Service of Russia sent this review to the tax inspectorates for use in their work.

Let us note that previously representatives of the tax service took a different position. Letters dated August 12, 2011 No. AS-4-3/13134 and dated August 9, 2006 No. ШТ-6-03/786 stated that if at the time of transfer of ownership to the buyer the goods are located in another state, the seller does not has the right to apply a zero VAT rate. However, with the release of a new letter from the Federal Tax Service of Russia, the previous explanations have lost their relevance. Thus, even if the goods are placed under the customs export procedure after its sale from the consignment warehouse, such an operation is subject to VAT at a rate of 0 percent.

Situation: Is it possible to apply a 0 percent VAT rate when exporting goods under re-export mode in connection with its return to the supplier. Previously, the goods were imported for release into free circulation

No you can not.

The sale of goods exported from the territory of Russia under the re-export regime is not mentioned in paragraph 1 of Article 164 of the Tax Code of the Russian Federation. Therefore, it is impossible to apply a 0 percent VAT rate when exporting goods in the re-export mode.

When exporting goods from Russia under the customs re-export procedure, VAT is not paid. Since in the situation under consideration, goods that were imported for release into free circulation are exported from Russia, the amounts of VAT previously paid at customs and accepted by the organization for deduction must be restored (clause 3 of Article 170 of the Tax Code of the Russian Federation). These amounts can be returned to the organization in the manner prescribed by the customs legislation of the Russian Federation. This follows from the provisions of subparagraph 2 of paragraph 2 of Article 151 of the Tax Code of the Russian Federation and Article 301 of the Customs Code of the Customs Union.

Situation:Is it possible to apply a 0 percent VAT rate when selling goods (work, services) to a diplomatic mission of a foreign state

No you can not.

The procedure for applying the 0 percent VAT rate on the sale of goods (work, services) for use by diplomatic (equivalent to them) missions foreign countries, as well as employees of these representative offices (including family members living with them) is regulated by the Rules approved by Decree of the Government of the Russian Federation of December 30, 2000 No. 1033 (subclause 7, clause 1, article 164 of the Tax Code of the Russian Federation).

In the situation under consideration, the application of a 0 percent VAT rate means that diplomatic (equivalent to them) missions, as well as employees of these missions (including family members living with them) have the right to a refund from the Russian budget of the amounts of tax paid to Russian organizations when purchasing from them goods (works, services) (clause 3 of the Rules approved by Decree of the Government of the Russian Federation of December 30, 2000 No. 1033). At the same time, Russian organizations supplying goods (performing work, providing services) to foreign representative offices charge them with VAT at a rate of 18 (10) percent or make a note “Without tax (VAT)” on their invoices. The last option is possible if the organization is exempt from paying VAT under Article 145 of the Tax Code of the Russian Federation or if the sale of certain goods (work, services) is not subject to this tax (clause 7 of the Rules approved by Decree of the Government of the Russian Federation of December 30, 2000 No. 1033).

To return the paid VAT, representative offices of foreign states must contact the tax office and submit Required documents. The procedure for preparing these documents, their composition (depending on the conditions for the purchase of goods (works, services) and on the form of settlements with Russian organizations), as well as the filing deadlines are determined in paragraphs 8–16 of the Rules, approved by Decree of the Government of the Russian Federation of December 30, 2000 No. 1033.

Situation: Is it possible to apply a 0 percent VAT rate when selling goods (work, services) to organizations involved in the preparation and holding of the World Cup?

No you can not.

When selling goods, works or services to the organizers of the 2018 World Football Championship, VAT must be charged in general procedure– at a rate of 18 or 10 percent, depending on the type of product. At the same time, buyers have the right to a refund of VAT that they paid to Russian sellers of goods (works, services). These buyers include:

– International Football Federation (FIFA);
– FIFA subsidiaries;
– confederation;
– Organizing Committee “Russia-2018”;
– subsidiaries of the Organizing Committee “Russia-2018”;
– national football associations;
– Russian Football Union;
– producers of FIFA media information;
– suppliers of goods (works, services) to FIFA specified in the Law of June 7, 2013 No. 108-FZ.

This procedure is provided for in subparagraph 13 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

The rules for applying the zero rate when selling goods (work, services) to organizations that participate in the preparation and holding of the World Cup (including refund of tax paid) were approved by Decree of the Government of the Russian Federation of August 3, 2015 No. 784. Clause 4 of these Rules establishes that in order to receive a VAT refund, the named categories of buyers must submit an application to the tax office. The recommended application form is given in the letter of the Federal Tax Service of Russia dated March 14, 2016 No. SD-4-3/4095. The documents listed in paragraph 5 of the Rules must be attached to the application. Peculiarities of registration and submission of documents are specified in paragraphs 6–11 of the same Rules.

Please note that the rules were put into effect retroactively - from October 1, 2013 (clause 2 of the Decree of the Government of the Russian Federation of August 3, 2015 No. 784). This means that organizations involved in preparations for the championship can return VAT paid to Russian suppliers starting from this date.

But all these rules do not apply to Russian suppliers (performers). When selling goods (works, services), they must submit VAT at a rate of 18 (10) percent or draw up invoices marked “Without tax (VAT).” The last option is possible if the organization is exempt from paying VAT under Article 145 of the Tax Code of the Russian Federation or if the goods (work, services) sold are not subject to such tax (clause 3 of the Rules approved by Decree of the Government of the Russian Federation of August 3, 2015 No. 784).

Situation:Is it possible to apply a 0 percent VAT rate when exporting technical documentation for equipment (installation and operation manuals, drawings, technological diagrams, etc.). Technical documentation was developed (purchased) in Russia

Yes, it is possible if ready-made technical documentation purchased for resale from third parties is supplied for export.

The VAT tax rate of 0 percent is applied when selling goods exported under the customs procedure of export or placed under the customs procedure of a free customs zone (clause 1 of Article 164 of the Tax Code of the Russian Federation). For tax purposes, a product is any property sold or intended for sale (clause 3 of Article 38 of the Tax Code of the Russian Federation). Property, in turn, is recognized as any thing, including money and securities (clause 2 of article 38 of the Tax Code of the Russian Federation, article 128 of the Civil Code of the Russian Federation).

Technical documentation can be:

• an integral part of the delivery package (for example, when exporting equipment that cannot be operated without appropriate instructions);
• an independent object of sale (for example, if an organization sells for export documentation acquired (created) in Russia on the instructions of a foreign customer or without a prior order).

In the first case, technical documentation is included in the delivery package. Therefore, its cost is not paid separately (clause 2 of Article 456 of the Civil Code of the Russian Federation) and documentation is not recognized as an independent object of sale. Consequently, when exporting goods with a set of technical documentation, the usual rules for calculating and refunding VAT apply. These rules apply regardless of what product is sold for export:

• purchased for resale (complete with technical documentation);
• manufactured by order of a foreign organization with the attachment of technical documentation, without which the product cannot be used for its intended purpose.

In arbitration practice there are examples of court decisions confirming the legality of this approach (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District dated June 9, 2006 No. A56-22282/2005).

In the second case, two options are possible:

• ready-made technical documentation purchased for resale from third parties is supplied for export;
• Technical documentation independently developed by a Russian organization at the request of a foreign counterparty is supplied for export.

If the technical documentation was purchased from third parties and the exporter does not have exclusive rights to it, the sale of the documentation for export is considered a sale of goods. With this option, the exporter has the right to apply a VAT rate of 0 percent on a general basis (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation). Similar explanations are contained in the letter of the Ministry of Finance of Russia dated November 4, 2004 No. 03-04-08/106. Arbitration practice confirms this conclusion (see, for example, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 11, 2010 No. 17933/09, FAS North-Western District dated September 25, 2009 No. A56-22914/2008, dated September 23, 2009 No. A56-12932/2008, dated July 17, 2007 No. A56-33552/2006, dated February 22, 2007 No. A56-35751/2005, West Siberian District dated January 28, 2004 No. F04/409-1695/ A03-2003).

If the exporter is the developer of technical documentation, then its set should be considered as a material documentation of the results of the work performed. The transfer of technical documentation to a foreign counterparty in this case is recognized as the implementation of work (services), to which the provisions of subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation do not apply. Such transactions are subject to VAT if the buyer of works (services) operates on the territory of Russia (subclause 4, clause 1, article 148 of the Tax Code of the Russian Federation). Since in the situation under consideration the buyer is a foreign organization, these works (services) are not subject to VAT. Therefore, the zero tax rate does not apply in this case. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated November 4, 2004 No. 03-04-08/106. In arbitration practice there are examples of court decisions confirming this position (see, for example, decisions of the FAS of the Volga-Vyatka District dated January 9, 2008 No. A43-10250/2007-44-31, Ural District dated February 8, 2006 No. F09 -189/06-С2, dated August 23, 2005 No. Ф09-3634/05-С2).

Situation: under what conditions can a Russian organization apply a 0 percent VAT rate when selling goods (work, services) international organizations(representatives of international organizations) operating in Russia

The application of a 0 percent VAT rate when selling goods (work, services) to international organizations (representative offices of international organizations) operating in Russia is possible subject to the following conditions:

• tax exemption (application of a 0% VAT rate) is provided for by an international treaty;
• goods (work, services) are sold to an international organization (its representative office) for official use;
• the international organization (its representative office) is included in the list approved by joint order dated March 24, 2014 of the Russian Ministry of Foreign Affairs No. 3913, the Russian Ministry of Finance No. 19n.

This procedure follows from the provisions of Article 7, subparagraph 11 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation and paragraph 2 of the Rules approved by Decree of the Government of the Russian Federation of July 22, 2006 No. 455.

When selling goods (performing work, providing services) to international organizations (their representative offices), the Russian organization must issue an invoice indicating the VAT rate of 0 percent, as well as with the note “For the official needs of an international organization.” However, the presentation of such an invoice is possible only if the following documents are available:

• an agreement with an international organization (its representative office) for the supply of goods (performance of work, provision of services) for official use (with a specification of goods (work, services) and an indication of their cost);
• a letter from an international organization (its representative office) confirming the official nature of the use of the goods (works, services) being sold. This letter must be signed by the head of the international organization or its representative office (another authorized person) and certified by a seal. The letter must indicate the name and tax identification number of the Russian organization - supplier of goods (performer of works, services).

If on the date of sale of goods (performance of work, provision of services) the Russian organization does not have these documents, VAT must be charged at a rate of 18 (10) percent.

If you have supporting documents, submit them to the tax office to justify the legality of applying the 0 percent VAT rate. In addition, they must be accompanied by a copy of the payment document (cash receipt order) confirming the actual payment by the international organization (its representative office) for goods sold (work performed, services rendered).

This procedure is established by paragraphs 3 and 4 of the Rules, approved by Decree of the Government of the Russian Federation dated July 22, 2006 No. 455. Similar explanations are contained in letters of the Ministry of Finance of Russia dated July 25, 2008 No. 03-07-08/186, dated January 15, 2008. No. 03-07-07/02, dated December 21, 2007, No. 03-07-07/44, dated August 14, 2007, No. 03-07-03/105.

Submit the entire package of documents to the tax office along with the VAT return (its form was approved by order of the Ministry of Finance of Russia dated October 29, 2014 No. ММВ-7-3/558) for the period in which the Russian organization sold goods (work, services) to the international organization (its representative office). Indicate the tax base for these transactions on lines 020 of section 4 of the declaration for each transaction code (clause 41.2 of the Procedure approved by order of the Ministry of Finance of Russia dated October 29, 2014 No. ММВ-7-3/558).

It should be noted that in some cases the application of a 0 percent VAT rate is unlawful. For example, if a Russian organization provides premises rental services to an international organization (its representative office) under agreements under which the rent does not include the cost utilities, consumed by the tenant. If an international organization (its representative office) compensates the lessor for the cost of these services, then the lessor has no right to charge VAT (including at a rate of 0 percent). For him, as a subscriber, such an operation is not subject to VAT (letter of the Ministry of Finance of Russia dated March 3, 2006 No. 03-04-15/52, Federal Tax Service of Russia for Moscow dated December 18, 2007 No. 19-11/120973) . If an international organization (its representative office) reimburses the cost of utilities as part of the rent, then the lessor has the right to apply a VAT rate of 0 percent, subject to the conditions established by Decree of the Government of the Russian Federation dated July 22, 2006 No. 455.

Input VAT on expenses associated with the sale of goods (performance of work, provision of services) to international organizations (their representative offices) can be deducted by a Russian organization (Articles 171, 172, 176 of the Tax Code of the Russian Federation, clause 5 of the Rules approved by Decree of the Government of the Russian Federation dated 22 July 2006 No. 455).

It is not necessary to delve into the intricacies of applying the zero VAT rate. For a very small cost, you can delegate your accounting to our organization and forget about all the problems with the tax authorities. Check out outsourced accounting from the company TopAccountant.

Free customs zones

In addition to the supply of goods for export (to other countries), a zero VAT rate can also be applied when selling goods in accordance with the free customs zone procedure. The essence of this procedure is as follows. Buyers who are residents of free customs zones are exempt from paying customs duties and taxes when importing goods into these territories. And sellers (residents of other regions of Russia) are exempt from paying export customs duties and are charged VAT at a zero rate.
An important condition: preferential customs and tax regimes apply only if the imported goods are placed and used directly in the free economic zone.

This procedure follows from the provisions of subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, Article 37 of the Law of July 22, 2005 No. 116-FZ, Article 10 of the SEZ Agreement.

Situation: Is it possible to apply a zero VAT rate when selling goods to residents of special economic zones

Yes, you can. But subject to the following conditions:
– a free customs zone has been created on the territory of the special economic zone;
– the goods sold are subject to the free customs zone procedure.

Let me explain. By general rule sales of goods placed under the customs procedure of a free customs zone are subject to VAT at a rate of 0 percent (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation). But to make sure whether this rule can be applied, you need to know:
– whether there is a free customs zone regime in the special economic zone of which your buyer is a resident;
– whether preferential taxation applies to goods sold by your organization.

This follows from the provisions of paragraph 1 of Article 2 of the Law of July 22, 2005 No. 116-FZ and subparagraph 1 of paragraph 1 of Article 1 of the Agreement on the SEZ.

The fact is that not all goods that are supplied to the territory of free customs zones are subject to VAT at a zero rate.

Firstly, preferential tax treatment depends on the nature of the use of the goods supplied (it must be specified in the terms of the contract). In particular, a zero rate can be applied when selling goods intended for:
– for placement and (or) use by residents on the territory of the FEZ;
– for placement on the territory of a port or logistics SEZ under storage or warehousing agreements concluded between non-residents and residents of the SEZ.

This is stated in paragraph 1 of Article 11 of the SEZ Agreement.

And secondly, there are groups of goods that, in principle, cannot be placed under the free customs zone procedure. The general list of such goods is defined in paragraph 5 of Article 9 of the Agreement on the SEZ. By Resolution No. 1096 of October 25, 2012, the Government of the Russian Federation specified this list and established a range of goods that are not subject to the procedure of a free economic zone on the territory of Russia. For example, it is prohibited to place goods imported into the territory of the special economic zones of Kaliningrad and Magadan regions, if they are produced on the territory of the Customs Union (subclause 5, clause 5, article 9 of the SEZ Agreement). When selling such goods, charge VAT at a rate of 18 or 10 percent (clauses 2 and 3 of Article 164 of the Tax Code of the Russian Federation).

To confirm the right to a zero tax rate, the seller must submit to the tax office a package of documents specified in subparagraph 5 of paragraph 1 of Article 165 of the Tax Code of the Russian Federation:
– a contract (copy of the contract) concluded with a resident of a special economic zone or with a participant in a free economic zone;
– a copy of the certificate of registration of a person as a resident of a special economic zone (or a copy of the certificate of inclusion of a participant in the register of participants in a free economic zone);
– customs declaration (its copy) with customs marks.

This follows from the provisions of subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

Services related to the export of goods

Services related to the export of goods from Russia (including for export) include:

a) transportation of goods by sea, river vessels, mixed (river-sea) vessels, aircraft, railway transport and motor vehicles, in which the destination of the goods is located outside the territory of Russia (subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation);

b) services for the provision of ownership or lease (including leasing) of railway rolling stock and (or) containers for the implementation of:

• international transport;
• transportation or transportation by rail of goods transported through the territory of Russia from the territory of a foreign state that is not a member of the Customs Union (including through the territory of a member state of the Customs Union) to the territory of another foreign state (including a member of the Customs Union union);
• transportation or transportation by rail of goods transported through the territory of Russia from the territory of a member state of the Customs Union to the territory of another foreign state (including one that is a member of the Customs Union).

c) transport and forwarding services provided on the basis of a transport expedition agreement when organizing:

• international transportation;
• transportation or transportation by rail of goods transported through the territory of Russia from the territory of a foreign state that is not a member of the Customs Union (including through the territory of a member state of the Customs Union) to the territory of another foreign state (including a member of the Customs Union) union);
• transportation or transportation by rail of goods transported through the territory of Russia from the territory of a member state of the Customs Union to the territory of another foreign state (including one that is a member of the Customs Union);

d) work (services) for the transportation or transportation abroad of hydrocarbons produced either on the continental shelf of Russia, or in the exclusive economic zone of Russia, or in the Russian part of the bottom of the Caspian Sea.

This follows from subparagraphs 2.1, 3.1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

This category of services does not include the services of Russian carriers on railway transport, listed in subparagraph 9 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, which are also subject to VAT at a zero rate.

Situation: under what conditions can a Russian organization providing freight forwarding services for the international transportation of goods apply a VAT rate of 0 percent

A zero VAT rate is applied if the following conditions are simultaneously met:

• the contractor is not a Russian rail carrier;
• a transport expedition agreement was concluded between the customer and the service provider, drawn up in accordance with the requirements of civil legislation and Law of June 30, 2003 No. 87-FZ. If the contractor provides services on the basis of another agreement, their sales are subject to VAT at a rate of 18 percent. The exception is co-contractors whom freight forwarders engage to provide international transportation services;
• transport and forwarding services are provided by contractors (including those engaging third parties to provide services) who participate in the organization of international transportation by sea and river vessels, mixed (river-sea) vessels, aircraft, railways and motor vehicles;
• the provision of transport and forwarding services is associated with the movement of cargo between points of departure and destination, one of which is located outside of Russia (including if at certain stages of international transportation goods are moved only within the territory of Russia).

This procedure follows from the provisions of subparagraphs 2.1, 9, 9.1, paragraph 1 and paragraph 3 of Article 164 of the Tax Code of the Russian Federation. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 7, 2014 No. 03-07-08/56243, dated February 14, 2012 No. 03-07-08/37, dated December 22, 2011 No. 03-07-08/ 361, Federal Tax Service of Russia dated March 20, 2012 No. ED-4-3/4588.

The list of freight forwarding services, for the provision of which Russian organizations have the right to apply a VAT rate of 0 percent, includes:

• participation in negotiations on concluding contracts for the purchase and sale of goods;
• paperwork;
• acceptance and delivery of cargo;
• import and export of goods;
• loading, unloading and storage services;
• information Services;
• preparation and optional equipment Vehicle;
• services for organizing cargo insurance;
• services for organizing payment and financial services;
• services for organizing customs clearance of goods and vehicles;
• development and approval technical specifications loading and securing cargo;
• search for cargo after the delivery period has expired;
• control over compliance with complete shipment of equipment;
• re-labeling of cargo;
• maintenance and repair of universal shipper containers;
• servicing refrigerated containers and storing goods in the forwarder's warehouses.

It should be noted that the list given in paragraph 5 of subclause 2.1 of clause 1 of Article 164 of the Tax Code of the Russian Federation indicates only an enlarged range of transport and forwarding services. Specific types the services that make up the positions of this nomenclature are not named in the list. To determine for which services an organization can apply a zero VAT rate, one should be guided by the classification of the national standard “Freight forwarding services” GOST R 52298-2004, approved by order of Rostechregulirovanie dated December 30, 2004 No. 148-st. This standard deciphers each group of similar services.

For example, the group “Services for processing documents, receiving and issuing cargo” includes:

• registration of shipping, transport, phytosanitary, quarantine, consular, etc. documentation and a set of transportation documents;
• registration of cargo redirection;
• registration of commercial reports on shortages, surpluses, damage, damage and loss of cargo and containers;
• presentation of goods for transportation in public and non-public areas at stations (ports) of departure;
• delivery of cargo at stations (ports) of destination.

Thus, when assessing the right to apply a zero VAT rate in relation to the transport and forwarding services provided, the organization must take into account both the requirements of paragraph 5 of sub-clause 2.1 of clause 1 of Article 164 of the Tax Code of the Russian Federation, and the classification of the GOST R 52298-2004 standard. If, within the framework of a transport expedition agreement, an organization provides additional services, then in relation to these services a zero VAT rate can be applied only if this is provided for by other norms of paragraph 1 of Article 164 of the Tax Code of the Russian Federation. Otherwise, when selling additional services, VAT must be charged at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation). Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated May 31, 2011 No. ED-4-3/8634.

Situation: Is it possible to apply a zero VAT rate when providing services for the international transportation of goods by road (air) transport. The organization provides services under an agreement concluded with a freight forwarder

Yes, you can if you have documents confirming the fact of international transportation.

Transport and forwarding (and equivalent) services listed in subclause 2.1 of clause 1 of Article 164 of the Tax Code of the Russian Federation are subject to VAT at a rate of 0 percent. This rule also applies if the transportation organizer (forwarder), who has entered into a transport expedition agreement with an exporter or importer, engages third parties (subcontractors) to provide services.

The form of the agreement between the forwarder and the subcontractor is not important. For example, this could be a contract of carriage or a contract for the provision of services. The number of subcontractors involved in the international transportation of goods also does not matter. For example, if at one stage of the route the exported goods are transported by air, and at another stage - by car, both carriers have the right to apply the zero VAT rate. The right to a zero VAT rate is also retained in cases where the starting and ending points of certain stages of transportation are located in Russia. The main thing is that these stages are included in the general route of international transportation of exported or imported goods.

To confirm the right to a zero VAT rate, subcontractors engaged to provide services for the international transportation of goods must submit to the tax office:
– an agreement (copy of the agreement) concluded with a foreign or Russian customer of international transportation services. If the customer is not an exporter or importer, you will additionally need a copy of the agreement concluded between him and the exporter (importer);
– copies of transport, shipping and (or) other documents confirming the export of goods outside of Russia (import of goods into Russia), taking into account the specifics established by subparagraph 3 of paragraph 3.1 of Article 165 of the Tax Code of the Russian Federation.

The legality of this approach is confirmed by paragraph 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 No. 33 and district arbitration practice (see, for example, the resolution of the Arbitration Court of the North Caucasus District dated August 21, 2014 No. A32-26468/2013). Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 7, 2014 No. 03-07-08/56243 and dated October 17, 2014 No. 03-07-08/52436.

An example of applying the zero VAT rate for international transportation. To fulfill the contract, the forwarder involves various contractors at different stages of transportation.

2. Works (services) performed (provided) by oil and petroleum products pipeline transport organizations for the transportation, transshipment and (or) reloading of oil and petroleum products exported outside of Russia (including to the territory of the countries participating in the Customs Union), and also placed under the customs procedure of customs transit (subclause 2.2, clause 1, article 164 of the Tax Code of the Russian Federation).

3. Services for organizing the transportation by pipeline of natural gas exported outside the territory of Russia (including those placed under the customs procedure of customs transit) (subclause 2.3, clause 1, article 164 of the Tax Code of the Russian Federation).

4. Services for the transmission of electricity from the Russian electrical system to electrical systems foreign states (subclause 2.4, clause 1, article 164 of the Tax Code of the Russian Federation).

5. Work (services) performed (provided) by Russian organizations (except for pipeline transport organizations) in sea and river ports for transshipment and storage of goods (subclause 2.5, clause 1, article 164 of the Tax Code of the Russian Federation).

Situation: which one the VAT rate is applied when providing services for the storage of goods during their transportation by water transport both within Russia and for export. At the time of provision of services, the nature of further sale of goods (domestic market or export) is unknown

The answer to this question does not depend on the organization having information about the nature of the further sale of stored goods.

The procedure for applying the zero VAT rate is established by Article 164 of the Tax Code of the Russian Federation. In accordance with this article, the following are subject to a 0 percent VAT rate:

• services for storing goods that are moved across the Russian border, if such services are provided by the organization in sea or river ports (subclause 2.5, clause 1, article 164 of the Tax Code of the Russian Federation);
• services for storing goods in the warehouse premises of the forwarder, if such services are provided as part of transport and forwarding services when organizing international transportation of goods on the basis of a transport expedition agreement (subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation).

If the above conditions for applying the zero VAT rate are not met, when providing services for storing goods, the tax must be charged at a rate of 18 percent (clause 3 of Article 164 of the Tax Code of the Russian Federation).

The possibility of applying a zero VAT rate when providing services for storing goods does not depend on the placement of these goods under a certain customs procedure on the date of provision of services (subclauses 2.1, 2.5, clause 1, article 164 of the Tax Code of the Russian Federation). To apply a 0 percent VAT rate when selling services, an organization must submit the following package of documents to the tax office:

• contract (copy of the contract);
• copies of transport, shipping and (or) other documents with marks from the relevant customs authorities.

This procedure is provided for in paragraphs 3.1 and 3.5 of Article 165 of the Tax Code of the Russian Federation.

The moment of determining the tax base for the sale of services subject to VAT at a zero rate is the last day of the quarter in which the full package of listed documents is collected (clause 9 of Article 167 of the Tax Code of the Russian Federation). However, in the invoice presented to the customer of services, a VAT rate of 0 percent must be indicated regardless of the availability at the time of issuing the invoice of documents justifying the legality of applying this rate (letter of the Ministry of Finance of Russia dated June 17, 2009 No. 03-07-08 /134). An organization has no right to refuse to apply the zero VAT rate (letter of the Federal Tax Service of Russia dated January 13, 2006 No. MM-6-03/18, ruling of the Constitutional Court of the Russian Federation dated March 5, 2009 No. 468-О-О, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 25, 2009 No. 13893/08, dated November 20, 2007 No. 7205/07, determinations of the Supreme Arbitration Court of the Russian Federation dated June 16, 2010 No. VAS-13202/09, dated September 22, 2010 No. VAS-12455/09 , dated January 11, 2010 No. VAS-17394/09, resolution of the Federal Antimonopoly Service of the Moscow District dated March 21, 2011 No. KA-A40/1292-11, dated March 21, 2011 No. KA-A40/1475-11-2, dated June 30, 2010 No. KG-A40/6211-10-P, dated December 28, 2009 No. KA-A40/14362-09, dated September 7, 2009 No. KG-A40/8344-09-P-B , Far Eastern District dated April 25, 2011 No. F03-1504/2011, Volga District dated July 21, 2010 No. A55-31726/2009).

6. Services for the provision of railway rolling stock and (or) containers, as well as transport and forwarding services provided on the territory of Russia by Russian organizations and entrepreneurs when exporting exported goods or processed products (subclause 2.7, clause 1, article 164 of the Tax Code of the Russian Federation).

7. Works (services) performed (provided) by inland water transport organizations in relation to goods exported in the customs export procedure during transportation (transportation) of goods within the territory of Russia (subclause 2.8, clause 1, article 164 of the Tax Code of the Russian Federation).

Situation:Is it possible to deduct VAT at a rate of 18 percent on the cost of services for the delivery and refueling of a foreign vessel with fuel sold as supplies. Services are provided in Russia. The right to a zero VAT rate on the sale of supplies has been confirmed

Yes, you can.

An organization that pays VAT has the right to deduct input tax that was presented to it when purchasing goods (work, services) intended for use in transactions subject to VAT (subclause 1, clause 2, article 171 of the Tax Code of the Russian Federation). This rule applies not only to transactions that are subject to VAT at a rate of 18 or 10 percent, but also to transactions that are taxed at a zero rate.

In the situation under consideration, the organization sold fuel to a foreign buyer, that is, supplies necessary for the normal operation of a sea vessel sailing from a Russian port. Such an operation is subject to VAT at a zero rate (subclause 8, clause 1, article 164 of the Tax Code of the Russian Federation). For delivery of fuel to the side of the ship and for filling fuel into fuel tank an organization that sells supplies attracted another Russian organization (carrier), which provided it with the corresponding services. Services for the delivery of fuel and refueling of the vessel are directly related to the sale of supplies, that is, purchased for use in an operation subject to VAT. In this regard, an organization that has used such services has the right to deduct the input tax charged to it.

Services for the delivery of fuel and refueling of a vessel provided by a Russian organization in a Russian seaport are subject to VAT at a rate of 18 percent. There are no grounds for applying the zero VAT rate provided for in subclause 2.8 of clause 1 of Article 164 of the Tax Code of the Russian Federation in the situation under consideration. This rule applies only in cases where transportation services are provided in relation to goods exported from Russia under the customs export procedure. And the supplies with which sea vessels participating in international transport are refueled are exported from Russia without being placed under customs procedures (clause 2 of Article 364 of the Customs Code of the Customs Union).

There are also no grounds for applying the benefit provided for in subparagraph 23 of paragraph 2 of Article 149 of the Tax Code of the Russian Federation. This norm exempts from taxation work on the repair and maintenance of ships in ports, including services for bunkering ships with fuel (letter of the Ministry of Finance of Russia dated May 18, 2012 No. 03-07-07/52). However take advantage This benefit is possible only if the organization provides such services directly to the owner of the vessel. That is, if she is a performer under an agreement concluded with the company that owns the ship. In the situation under consideration, such relationships do not arise. In fact, transport services were provided to a Russian organization that sold supplies on the territory of Russia under a transportation contract (Article 785 of the Civil Code of the Russian Federation). The carrier delivered cargo (fuel) belonging to the supply seller and transferred this cargo to the recipient. In such conditions, it is impossible to qualify the carrier’s actions as servicing a foreign vessel in the port.

Therefore, when purchasing the services of a carrier organization, the organization selling supplies must pay VAT at a rate of 18 percent. The validity of this conclusion is confirmed by letters from the Ministry of Finance of Russia dated February 8, 2012 No. 03-07-08/32 and dated March 29, 2011 No. 03-07-08/90. The amount of tax presented by the carrier can be deducted when confirming the right to a zero VAT rate in the general manner.

8. Work (services) directly related to the transportation or transportation of goods placed under the customs procedure of customs transit when transporting foreign goods from the customs authority at the place of arrival on the territory of Russia to the customs authority at the place of departure from the territory of Russia (subclause 3, clause 1 Article 164 of the Tax Code of the Russian Federation).

9. Works (services) for the transportation of goods exported from Russia by sea vessels and mixed (river-sea) navigation vessels, on the basis of contracts for chartering a vessel for a time (time charter) (subclause 12, clause 1, article 164 of the Tax Code of the Russian Federation) .

10. Services for the transportation of goods exported outside Russia, provided by Russian carriers by rail (subclause 9, clause 1, article 164 of the Tax Code of the Russian Federation).

Services related to the import of goods

Services related to the import of goods into Russia include:

1. Services for the international transportation of goods.

• transportation of goods by sea, river vessels, mixed (river-sea) vessels, aircraft, railway transport and motor vehicles, in which the point of departure of goods is located outside the territory of Russia (subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation);
• transportation by rail from the place of arrival of goods on the territory of Russia (from ports or border stations located on the territory of Russia) to the destination station of goods located on the territory of Russia; services for the provision of owned or leased (including leasing) railway rolling stock and (or) containers for international transportation (subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation);
• transport and forwarding services provided on the basis of a transport expedition agreement when organizing international transportation (subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation).

2. Services for organizing transportation (transportation) by pipeline of natural gas imported into the territory of Russia for processing (including those placed under the customs procedure of customs transit) (subclause 2.3, clause 1, article 164 of the Tax Code of the Russian Federation).

3. Work (services) performed (provided) by Russian organizations (except for pipeline transport organizations) in sea and river ports for transshipment and storage of goods (subclause 2.5, clause 1, article 164 of the Tax Code of the Russian Federation).

4. Work (services) for processing goods placed under the customs procedure of processing on the customs territory (subclause 2.6, clause 1, article 164 of the Tax Code of the Russian Federation). A zero rate can be applied only if the work (services) is performed by an organization that has a processing permit from customs. If there is no such permission, VAT on the cost of processing will have to be paid at a rate of 18 percent (letter of the Ministry of Finance of Russia dated July 18, 2014 No. 03-07-08/35365).

5. Works (services) for the transportation of goods imported into Russia by sea vessels and mixed (river-sea) navigation vessels, on the basis of contracts for chartering a vessel for a time (time charter) (subclause 12, clause 1, article 164 of the Tax Code of the Russian Federation) .

Situation: Is it possible to apply a zero VAT rate when providing services for the transportation of imported cargo? The forwarder transports cargo only across the territory of Russia from the border zone to the buyer. Customs clearance is carried out at the buyer’s location

Yes, you can. But only if the cargo is transported by rail.

The zero VAT rate is applied when selling services for the international transportation of goods (subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation). Such services include, in particular, transport and forwarding services for organizing international transportation (paragraph 5, subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation).

According to the general rule, transportation is recognized as international if the point of departure or destination of the cargo is located abroad of Russia (paragraph 2, subclause 2.1, clause 1, article 164 of the Tax Code of the Russian Federation). However, in our case, these points are located on the territory of Russia, and the transportation itself is not a stage of the general international transportation route for the forwarder. However, with regard to transport and forwarding services when importing imported goods, transportation of goods by rail across the territory of Russia from the place of arrival of goods in Russia (ports or border stations) to the final destination station is equated to international transport (paragraph 7, sub-clause 2.1, clause 1 Article 164 of the Tax Code of the Russian Federation). Therefore, if a forwarder organizes the delivery of imported cargo from a border zone (a port located in Russia) to a Russian locality at the buyer’s location, he has the right to apply a zero VAT rate only if the cargo is transported by rail. Regardless of where customs clearance of goods is carried out.

If, to organize delivery, the forwarder engages carriers using other modes of transport (road, water, air), he must charge VAT at a rate of 18 percent on the cost of his services.

If delivery is organized using both railway and other modes of transport, the entire cost of transport and forwarding services is also subject to VAT at a rate of 18 percent.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated February 20, 2016 No. 03-07-11/9630, dated February 18, 2016 No. 03-07-08/9151, dated April 21, 2014 No. 03-07-08/ 18346, dated July 1, 2013 No. 03-07-08/25077, dated December 6, 2011 No. 03-07-08/345 and dated November 9, 2011 No. 03-07-08/309, Federal Tax Service of Russia dated May 26, 2016 No. SD-4-3/9393.

Confirmation of the right to apply a zero tax rate

In order to apply a 0 percent VAT rate when selling goods for export, as well as when implementing work (services) related to the export of goods for export or the import of goods into Russia, the organization must submit the appropriate package of documents to the tax office within the prescribed period (subclause 1 p. 1 Article 164 and Article 165 of the Tax Code of the Russian Federation). Otherwise, the tax will have to be assessed in the general manner (at rates of 18% or 10%) (clauses 2, 3 of Article 164 of the Tax Code of the Russian Federation).

Confirming the right to apply a 0 percent VAT rate on foreign trade transactions within the Customs Union must be done in a special manner (Article 72 of the Treaty on the Eurasian Economic Union, Appendix 18 to the Treaty on the Eurasian Economic Union).

An example of determining the VAT rate for goods sold for export. Export not confirmed on time

The organization exported low-voltage equipment to Poland in the amount of 1,000,000 rubles.

Within the established time frame, the organization was unable to collect a complete set of documents confirming the export of equipment. Therefore, the organization's accountant charged VAT at a rate of 18 percent on the unconfirmed export supply. The calculated tax amount was 180,000 rubles. The organization transferred it to the budget.

Subsequently, when confirming the export, the accountant recalculated VAT at a rate of 0 percent. The previously paid tax amount is RUB 180,000. according to the organization's application, the tax inspectorate counted it against the organization's future VAT payments.

Situation:Is it possible to charge VAT at a rate of 18 (10) percent when selling goods for export? The organization knows in advance that it will not be able to collect the documents necessary to confirm the right to apply the zero VAT rate

No you can not.

Tax rates are a mandatory element of taxation (Clause 1, Article 17 of the Tax Code of the Russian Federation). Regardless of the circumstances and conditions of specific transactions, an organization does not have the right to arbitrarily change the size of established tax rates or refuse to apply them. In addition, reduced (including zero) tax rates are not tax benefits that organizations can use at their discretion. Thus, when selling goods for export (both to member states of the Customs Union and to other countries), organizations are required to apply the zero VAT rate established by paragraph 1 of Article 164 of the Tax Code of the Russian Federation and paragraph 3 of Appendix 18 to the Treaty on the Eurasian Economic Union. The legitimacy of this approach is confirmed by the ruling of the Constitutional Court of the Russian Federation dated May 15, 2007 No. 372-O-P, clarifications of regulatory agencies (see, for example, letters of the Ministry of Finance of Russia dated June 17, 2009 No. 03-07-08/134, Federal Tax Service of Russia dated July 17, 2015 No. SA-4-7/12693) and arbitration practice (see, for example, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 20, 2006 No. 14555/05).

The organization will have to charge VAT at a rate of 18 (10) percent if it cannot confirm the fact of export within the prescribed period. For export transactions, the tax base is determined:

• or on the last day of the quarter in which the package of documents confirming export was collected;
• or on the date of shipment, if the necessary documents were not collected within 180 calendar days from the moment of customs clearance of goods (the moment of shipment - when exporting to countries participating in the Customs Union).

This follows from the provisions of paragraph 9 of Article 167 of the Tax Code of the Russian Federation.

In the second case, the organization that has not confirmed the export must pay VAT at a rate of 18 (10) percent. But in addition to this, she will have to transfer late payment penalties to the budget. The tax inspectorate may classify a deviation from this rule (i.e., premature determination of the tax base) as a gross violation of the rules for accounting for taxable items and hold the organization accountable under Article 120 of the Tax Code of the Russian Federation. In this case, the organization will have to defend the legality of its actions in court. Arbitration practice on this issue has not yet developed.

Based on materials from the BSS "System Glavbukh"

) on working with VAT in 1C: Accounting 8.3 (revision 3.0).

Today we will look at the topic: “0% VAT rate for exports.”

Most of the material will be designed for beginner accountants, but experienced ones will also find something for themselves. In order not to miss the release of new lessons, subscribe to the newsletter.

Let me remind you that this is a lesson, so you can safely repeat my steps in your database (preferably a copy or a training one).

So let's get started

Export of goods abroad is subject to a 0% VAT rate.

This means that when exporting goods we have no obligation to pay VAT to the budget.

However, we have an obligation to confirm the export within 180 days after placing the goods under the customs export regime.

To confirm export, you need to collect and submit to the tax office the following set of documents along with your VAT return:

• Export contract with a foreign counterparty (its copy).
• Cargo customs declaration (its copy with marks from the customs office that released the goods).
• Copies of transport, shipping and other documents with marks from customs authorities.

If the export is not confirmed, we are obliged to charge VAT “retroactively” at the rate in effect on the date of the export transaction, using an additional sheet of the sales book.

Special rules also apply to “input” VAT (which we paid to the supplier of the exported goods). This VAT can be offset by us only after confirmation or non-confirmation of export ( amendment: from 07/01/2016, input VAT can be offset before confirmation - this rule only works for non-commodity goods; indicate that this is a non-commodity product in the nomenclature - do not check the box when creating it, when you indicate the HS code).

Let's consider these situations in relation to 1C: Accounting 8.3 (revision 3.0).

Setting up accounting policies

First of all, we will set up separate accounting of incoming VAT - this is necessary, since we will take into account goods for export at a rate of 0%.

Go to the "Main" section, "Taxes and reports":

Here we select the “VAT” item and check the “Separate accounting of incoming VAT” checkbox:

There we also set the item “Separate accounting of VAT by accounting methods”. This option includes a new method of separate VAT accounting using the additional sub-account “VAT Accounting Method” on account 19.

We purchase goods for export

Create a new document “Goods receipt”:

According to this document, on 01/01/2016 we purchased 2 tons of 1st grade wheat at a price of 10,000 (including VAT) per ton.

At the same time, in the tabular section (scroll the screen to the right), we indicated the value “Blocked until confirmation 0%” as the subconto of account 19:

This means that this product was purchased by us for further export, which means that VAT can be deducted on it only after confirmation or non-confirmation of export.

Let's not forget to register the incoming invoice (the "Register" button at the very bottom of the document):

We sell goods for export

Finally, go to the “Sales” section and select “Sales (acts, invoices)”:

Create a new document “Sales of goods”:

We sell (for export) 2 tons of wheat to a foreign counterparty at a price of 500 euros per ton at a 0% VAT rate.

At the same time, in the contract with the buyer we clearly indicated that payments are made in euros:

We post the document and then issue an invoice (button at the very bottom):

Export confirmed

We collected a full package of documents confirming export on April 15, 2016. We will submit this package of documents to the tax office along with the declaration for the 2nd quarter.

To reflect the fact of confirmation in 1C, go to the “Operations” section, “Routine VAT operations” item:

Create a new document “Confirmation of zero VAT rate”:

We indicate the date 04/15/2016 (or 06/30/2016 - the last day of the quarter in which the documents were provided) and click the "Fill in" button:

The tabular part will be automatically filled with unconfirmed exports. In the "Event" field, indicate the value "0% rate confirmed":

Now that we have confirmed the export, the condition for taking into account the “input” VAT on this product has been met.

But to do this, it is necessary to generate purchase book entries for the 2nd quarter (the period in which we confirmed the export).

To do this, go to the VAT accounting assistant for the 2nd quarter:

And let's move on to creating purchase ledger entries.

Check the box "Submitted for deduction of VAT 0%" and click the "Fill out the document" button:

The “Purchased Values” tab will be automatically filled with confirmed sales:

We see that it reflected input VAT in the amount of 3,050 rubles 85 kopecks:

According to the report “Analysis of VAT Accounting” for the 2nd quarter, VAT refundable amounted to 3,050 rubles 85 kopecks:

Export not confirmed

Now let’s rewind the events at the time of sale of the goods for export on January 10, 2016 and assume that we were unable to collect documents confirming the export.

In this case, on the 181st day from the date of export (July 9, 2016), such export becomes unconfirmed and we have an obligation to charge VAT retroactively, reflecting it in an additional sheet of the sales book for the 1st quarter.

To reflect the fact of non-confirmation in 1C, go to the “Operations” section, “Routine VAT operations” item and create a new document “Confirmation of the zero VAT rate”:

We indicate the date 07/09/2017 and click the “Fill” button in the tabular section.

The tabular part of the document was automatically filled in with the unconfirmed export.

In the "Event" field in the table section, indicate the value "0% rate not confirmed."

Also, do not forget to indicate the item of other expenses through which VAT will be calculated for payment to the budget:

We post the document and pay attention to the fact that the program automatically created and filled in the tabular part an invoice issued with VAT in the amount of 14,335.11:

This VAT was automatically calculated by the program from the top export amount, at a rate of 18% (this rate is indicated in the product itself).

It remains to make sure that after this operation, the newly created invoice with VAT in the amount of 14,335 rubles 11 kopecks appears in the additional sheet of the sales book for the 1st quarter.

To do this, go to the VAT accounting assistant for the 1st quarter and open the “Sales Book”:

In the report settings (the "Show settings" button), select "Generate additional sheets" for the current period:

We generate a report, open “Additional sheets for the 1st quarter of 2016” and see our invoice, obliging us to pay 14,335 rubles and 11 kopecks to the budget:

But it’s not all that scary. After all, simultaneously with non-confirmation of exports, we now have the right to offset input VAT. This fact will also be reflected in an additional sheet, but this time in the purchase book.

But first, go to the VAT accounting assistant for the 3rd quarter (it was during this period that the 181st day came from the date of export and the export acquired the status of unconfirmed) and open the formation of purchase ledger entries:

Set the item “Submitted for deduction of VAT 0%” and click the “Fill out the document” button. The tabular part "Purchased values" was automatically filled in:

We post the document, and then open the VAT accounting assistant for the 1st quarter. From here we go to the purchase book:

In the settings (the "Show settings" button), select the "Generate additional sheets" item for the current period:

We generate a report, open the “Additional sheet for the 1st quarter of 2016” and see that the incoming invoice with VAT in the amount of 3,050 rubles and 85 kopecks is reflected here:

The total VAT payable for the 1st quarter according to the report “Analysis of VAT Accounting” will be 11,284 rubles and 26 kopecks:

We're great, that's all

Export sales of goods are registered in 1C with a zero VAT rate and have their own specifics. To correctly register exports, it is necessary to make some settings in the accounting policies of the selling organization. Let's take a closer look at the process of setting up and implementing it based on the 1C Accounting 8.3 program. Go to the “Main” menu tab, find the “Organizations” section, select the one you need (if accounting is maintained for several organizations, for example, outsourced through 1C-online) and open “Accounting Policy”. You can make changes to the setting accounting policy current period. Or create a new entry for the next period (year), depending on when the goods are supposed to be sold for export. Let's look at the example of creating a new one. When you click on the “Create” button, a window opens with parameter settings. At the moment, I am interested in the “Setting up taxes and reports” item, which is located at the bottom of the window in the form of a hyperlink:

Click and get to the menu for this setting. Go to the “VAT” tab.

Two items need to be ticked:

Separate accounting of incoming VAT is maintained.

Separate VAT accounting by accounting methods.

After this, the setting is saved. Due to the installation, all documents created will have a separate column to indicate the accounting method.

Now let’s go to the “Purchases” menu tab, the “Receipts (acts, invoices)” journal and create the “Receipt of goods and services” document. Fill in the fields in the standard way:

Counterparty.

• Invoice for payment (if issued previously).

  We fill out the tabular part with nomenclature units indicating quantity and cost.

In order for the program to recognize what is being purchased export goods, you need to set the value “Blocked until confirmation 0%” in the “VAT accounting method” column.

We look at the movement of the document in accounting and tax accounting. Postings are no different from normal receipts:

Now the goods can be sold. Go to the “Sales” menu tab, “Sales (acts, invoices)” journal. Let's create a new implementation. All fields of the document are filled out in the standard way, with the exception of the contract. The VAT rate should be indicated as 0%. Let's take a closer look at filling out the contract. We go to the counterparty’s card and create an agreement:

Type of contract – with the buyer.

Price in - indicate the currency (USD or EUR) in which payments will take place.

Payment in – is indicated similarly:

After filling out, click “Record and close” and select this agreement for implementation. The price, total amount and VAT are automatically recalculated based on the exchange rate of the selected currency. Also in the “Calculations” field foreign currency accounts are reflected (62.21 and 62.22):

Export confirmation.

Non-confirmation of export.

The legislation of the Russian Federation provides for a period of no more than 180 days for confirmation and collection of export documents. Let's say a set of documents has been prepared and export has been confirmed. This must be reflected in the 1C program. To do this, go to the “Operations” menu tab, find the “Period Closing” section and select the “VAT routine operations” item. Create a new document with the form “Confirmation of zero VAT rate”.

In the confirmation form, you must set the current date and press the “Fill” button. The created sales with the export product will appear in the tabular section. And in the “Event” column it will be displayed “0% rate confirmed”.

We post the confirmation document and accept input VAT for deduction. This is formalized when closing the month (or quarter) using the “Closing the Month” processing. Go to the “VAT Accounting Assistant”, set the period and in the “Routine operations” section select “Create purchase ledger entries (0%)”. In the drop-down list, click “Open operation”:

Then the document “Creating purchase ledger entries” opens. Press the “Fill out the document” button, and information about documents for export goods will automatically appear in the tabular section on the “Purchased Valuables” tab. Namely: who is the supplier, purchase document, shipment document, condition, type of value, and so on:

We post the document and generate a “Purchases Book” report for the same period (quarter). The report will reflect the amount of VAT accepted for deduction.

Now let’s consider a situation where the export is not confirmed (the reason may be that they did not meet the deadline of 180 days). This also needs to be reflected in the 1C program. In a similar way, we create the document “Confirmation of the zero rate”. Set the current date and press the “Fill” button. The implementation document will appear in the tabular section. In the “Event” column, set “0% rate not confirmed.”

How to sell goods for export in 1C 8.3 and confirm the zero VAT rate

Let’s assume that the organization is OPTICS LLC on 07/04/2016. purchased from the supplier LLC “Snabzhenie” 5 pieces of telescopes 458/1900 for a total amount of RUB 2,065,000.00, incl. VAT RUB 315,000.00, for subsequent sales for export.

Organization of LLC "OPTIKA" according to the agreement:

• 07.2016 shipped a telescope 458/1900 in the amount of 3 pieces for a total amount of 19,050.00 USD to a foreign buyer “TECNO”;
• 07.2016 shipped the 458/1900 telescope in the amount of 2 pieces for a total amount of RUB 800,000.00 to the buyer VESNA LLP.

According to the terms of the agreement:

• The buyer "TECNO" made an advance payment of 50% of the total cost of the goods;
• The buyer VESNA LLP made an advance payment in the amount of RUB 300,000.00.

After receiving the goods:

• Buyer "TECNO" 08/03/2016 paid the supplier in full;
• Buyer VESNA LLP 08/11/2016 paid the supplier in full.

Step 1. Setting up VAT accounting

Setting up VAT accounting in 1C 8.3: section Main – Settings – Taxes and reports, as it shown on the picture:

Step 2. Setting up accounting parameters

Accounting for VAT amounts on purchased assets: go to the section Administration – Program settings – Accounting parameters – hyperlink Setting up a chart of accounts – hyperlink By counterparties, invoices received and accounting methods, set up as shown in the figure below:

Step 3. Purchasing goods from a supplier

Let's create a document Receipt (act, invoice) in the section Purchases – Purchases – Receipt (act, invoice).

Let's fill out the header of the document:

• In the line Calculations we indicate account 60.01, account 60.02, advance offset automatically, VAT on top;
• We fill in the remaining lines as shown in the figure below.

• In the Nomenclature column, indicate the name of the product;
• In the Quantity column, indicate the quantity of the purchased product;
• In the %VAT column we indicate the VAT rate;
• In the Price column, indicate the purchase price of the product;
• Columns Amount, VAT, Total are calculated automatically;
• In the Accounting account column, enter account 41.01;
• In the VAT Account column, indicate the account 19.03;
• In the column Method of accounting for VAT we indicate Accepted for deduction (according to clause 10 of Article 165 of the Tax Code of the Russian Federation as amended by Law No. 150-FZ);
• Using the Register hyperlink, we will create the document Invoice received:

Result of document movement:

Let's open the document Invoice received in the section Purchases – Purchases – Invoices received, which was generated on the basis of the Receipt document (act, invoice). This document is filled in automatically:

Please note that in the line Operation type code code 01 is indicated. If the goods were purchased from the EAEU countries, then in the line Operation type code enter code 19:

Movement of the document after execution:

Step 4. Registration of the invoice received for purchased goods

Let's create a document Creating purchase ledger entries in the section :

We will fill out the document automatically using the button Fill in:

Postings received after posting the document:

We will create a Purchase Book in the section Purchases – VAT – Purchase Book:

Step 5. We issue an invoice for payment to the buyer “TECNO”

Let's create the document Invoice to the buyer in section:

• In the Contract line we indicate the supply agreement concluded with the buyer. A sample agreement is shown in the figure:

We fill out the header of the document as shown in the figure below.

Let's fill out the tabular part of the document:

• In the % VAT column we indicate 0%;

Step 6. Receipt of advance payment from the buyer "TECNO"

Based on the document Invoice for payment in the section Sales – Sales – Customer Accounts, We will generate a document Receipt to the current account:

advance amount 19,050.00 * 50 / 100 = 9,525.00 USD:

Let's look at the postings received after posting the document:

• We see the amount of the advance payment received in rubles: 9,525.00 * 64.6304 = 615,604.56 rubles.
• Exchange rate as of 07/07/2016: 1$ = 64.6304 rubles:

Step 7. Shipment of goods to the TECNO buyer

Sales – Sales.

Let's fill out the header of the document:

• In the Bank account line we indicate the organization's foreign currency account;
• In the line Calculations we indicate the account 62.21, account 62.22, the advance will be credited automatically;
• In the Prices line in the document we indicate the exchange rate on the day of sale;
• Fill in the remaining fields of the header as shown in the figure below:

Let's fill out the tabular part of the document:

• In the Accounting account column we indicate account 41.01;
• In the Income Account column we indicate account 90.01.1;
• Fill in the remaining columns as shown in the figure.
• Using the Issue an invoice hyperlink, we create the document Invoice issued:

Let’s consider the transactions received after the document has been processed in more detail:

• The first entry Dt 90.02.1 Kt 41.01 shows the total cost of goods sold (3 * 350,000.00);
• The second entry Dt 62.22 Kt 62.21 shows the amount of the buyer's advance payment offset (9,525.00 * 64.6304);
• The third entry Dt 62.21 Kt 90.01.1 shows the total sales amount in rubles (9,525.00 * 64.2488 + 9,525.00 * 64.6304).

In accordance with paragraph 3 of clause 9 of PBU 3/206 and Article 316 of the Tax Code, the amount of sales in accounting and tax accounting is reflected in rubles at the Central Bank exchange rate on the date of shipment:

In the figure we see that:

• In the column Type of movement it is indicated Coming to create a sales book;
• The column Amount without VAT indicates the amount in rubles at the exchange rate of the Central Bank of the Russian Federation on the date of shipment of goods (19,050.00 * 64.2488), according to clause 3 of Article 153 of the Tax Code of the Russian Federation:

Let's open an invoice in the section Sales – Sales – Invoices issued, which was generated on the basis of the Implementation document (act, invoice). This document is filled in automatically.

According to clause 7 of Article 169 of the Tax Code of the Russian Federation, the amount in the invoice can be reflected in foreign currency:

Step 8. Receipt of payment for sold goods from the buyer “TECNO”

Based on the document Invoice for payment: section Sales – Sales – Customer Accounts, we generate the document Receipt to the current account:

Let's look at the transactions received after posting the document in more detail. Exchange rate of the Central Bank of the Russian Federation on the day of payment 08/03/2016. – 1$ = 66.8816:

• The first entry Dt 62.21 Kt 91.01 shows the exchange rate difference on the date of shipment and on the date of payment (9,525.00 * 66.8816 – 9,525.00 * 64.2488);
• The second entry Dt 52 Kt 91.01 shows the exchange rate difference as a result of recalculation in a foreign currency bank account in USD (9,525.00 * 66.8816 – 9,525.00 * 64.6304);
• The third entry Dt 52 Kt 62.21 shows the amount of payment in rubles (9,525.00 * 66.8816):

Step 9. We issue an invoice for payment to the buyer VESNA LLP

Let's create a document Invoice to the buyer in the section Sales – Sales – Customer Accounts:

• In the line Counterparty we indicate the name of the buyer;
• In the Contract line we indicate the supply agreement concluded with the buyer. A sample agreement is shown in the figure:

We fill out the header of the document as shown in the figure below.

Let's fill out the tabular part of the document:

• In the Name column, indicate the name of the product that we sell;
• In the Quantity column, indicate the quantity of goods sold;
• In the Price column we indicate the selling price;
• In the % VAT column we indicate the zero VAT rate;
• The Amount and Total columns are calculated automatically:

Step 10. Receipt of advance payment from the buyer VESNA LLP

Based on the document Invoice for payment, we will generate the document Receipt to the current account.

Document Receipt to current account: section Bank and cash desk – Bank – Bank statements– Admission, is filled in automatically. In the Amount line we indicate advance amount. In our example, the advance is equal to RUB 300,000.00:

Postings received after posting the document:

According to Article 154 of the Tax Code of the Russian Federation and clause 1 of Article 164 of the Tax Code of the Russian Federation, the amount of the advance, which is taxed according to tax rate 0%, not included in the tax base. Therefore, the seller has the right not to issue an invoice.

Step 11. Shipment of goods to the buyer VESNA LLP

Let's create a document Sales (act, invoice) in the section Sales – Sales.

Let's fill out the header of the document:

• In the line Calculations we indicate account 62.01 and account 62.02, the advance will be offset automatically;
• We fill out the remaining lines as shown in the figure below.

Let's fill out the tabular part of the document:

• In the Nomenclature column, indicate the name of the product. An example of creating a card is shown in the figure:

• Fill in the remaining columns as shown in the figure below;
• Using a hyperlink Issue an invoice, We generate the document Invoice issued:

Postings received after:

• The first entry: Dt 90.02.1 Kt 41.01 shows the total cost of production;
• The second entry: Dt 62.02 Kt 62.01 shows the amount of the buyer's advance payment credited;
• The third entry: Dt 62.01 Kt 90.01.1 shows the total sales amount:

Result of document movement:

Let's open the document Invoice issued using the hyperlink to the created document. This document is filled in automatically:

According to paragraph 15, paragraph 5, Article 169 of the Tax Code of the Russian Federation, as amended. Law No. 150-FZ from 07/01/2016 In the invoice issued we indicate the code of the types of goods in accordance with the Commodity Nomenclature of Foreign Economic Activity.

Since there were no changes in the form and rules for filling out the invoice issued (Resolution of the Government of the Russian Federation dated December 26, 2011 No. 1137), the HS code is displayed in column 1, separated by a comma after the name of the product:

Step 12. Receipt of payment for sold goods from the buyer VESNA LLP

Based on the document Invoice for payment, we create the document Receipt to the current account. Chapter Bank and cash desk – Bank – Bank statements – Receipts, is filled in automatically. In the Amount line, indicate the remaining amount. In our example, RUB 500,000.00:

Postings received after posting the document:

Step 13. Confirmation of the application of the zero VAT rate

Let's create a document Confirmation of zero VAT rate in the section Operations – Period closure – VAT routine operations:

To fill out the document table, use the Fill button.

Please note that in the column Event indicated Confirmed rate 0%:

In the pictures we see what entries are made in the registers after posting the document in 1C 8.3:

VAT on sales 0%:

VAT on Sales:

Step 14. Sales book

We will create a Sales Book in the section Reports – VAT – Sales Book or section Sales – VAT – Sales Book:

Step 15. VAT declaration

Let's create a VAT Declaration document in the section Reports – 1C-Reporting – Regulated reports:

After selecting a report, an additional window will appear. A sample filling is shown in the figure:

Using the button Create, Let's generate a report. The procedure for filling out a VAT return was approved by order of the Federal Tax Service of Russia dated October 29, 2014. No.MM-7-3/558.

According to the report, we see that the amount of VAT declared for deduction is indicated in section 3 on line 120 and coincides with the amount indicated in the Purchase Book:

According to the report, we see that the amount indicated in section 4 on line 020 ( The tax base), coincides with the amount indicated in the Sales Book:

Step 16. Check account 19

Let's create a balance sheet for account 19 in the section Reports – Standard reports – Turnover balance sheet according to account. According to the report, we see that account 19 is closed:

To figure out where which documents and reference books are located, what actions the program takes automatically and which you will have to do yourself, how to customize the program “for yourself”, what procedure for preparing documents and regulatory reporting applies in 1C 8.3 - ours will help you. For more information about the course, watch the following video: