14 декабря 2015г.
Export is a customs procedure during which goods take out out of limits of the Customs union and intend for continuous stay beyond its limits that is defined by Art. 212 of the Customs code of the Customs union. When exporting goods have to be exempted from the taxation, or paid before the sum of taxes have to be returned. For the organizations which are engaged in export, the concept "zero rate of the VAT" is used [2].
At realization of goods for export, or the goods placed under a customs procedure of a free customs area, taxation of the VAT is made on a tax rate of 0% [1]. To confirm the right for application of a zero rate, the exporter has to provide necessary documents no later than 180 calendar days, reckoning from the moment of goods placement under customs procedures of export, or the free customs area which list is specified in the Tax Code.
Namely it is necessary to provide: the contract of the taxpayer with the foreign person on delivery of goods out of limits of the territory of the Customs union and out of borders of the Russian Federation; customs declaration (its copy); copies of transport, shipping and other documents on which marks of bodies of customs are put down.
If, goods are placed under a customs procedure of a free customs area, it is necessary to submit still the copy of the certificate on registration of the person as the resident of a special economic zone.
Also, there can be a need to submit other documents, their structure will depend on a type of exported goods, and also ways of their movement through border and other conditions.
Since January 1, 2012 when exporting water biological resources without shipment they in the overland territory of the Russian Federation don't need to be given to tax authorities the copy of an assignment for shipment of exported goods with the indication of port of unloading with a mark "Loading it is resolved".
Also need to give a bank extract about receipt of revenue disappeared.
For goods which are exported on a zero rate of the VAT, the moment of definition of tax base is the last number of quarter in which the full package of the documents confirming the right for application of this rate is built, and tax base pays off for date of payment of goods at a rate of foreign exchange.
It should be noted that the tax rate, including a rate on the VAT of 0%, is an obligatory element of the taxation, and it can't be changed randomly in the big or smaller party or not to apply at all.
In case in necessary time all documents, for confirmation of a zero rate of the VAT aren't collected, export will be assessed with the VAT on a rate of 18 or 10% depending on a type of goods.
The moment of definition of tax base is day of shipment (transfer) of goods. Thus the Tax code doesn't contain definition of date of shipment of goods. The Ministry of Finance of the Russian Federation adheres to a position on which date of shipment of goods date of the drawing up primary document processed to their buyer or a carrier first in time is considered. This position is supported as well by arbitration courts.
Generally calculations for the external economic contracts are made in foreign currency therefore for VAT calculation at unconfirmed export revenue which received in foreign currency, recalculate in rubles at the rate for date of shipment of goods, instead of for payment date. The sum of the added VAT the seller pays, instead of the buyer and the organization declares deductions of the "entrance" VAT in a generally established order.
In case the organization didn't manage to collect all necessary documents within 180 calendar days, it can submit the application for return or offset of excessively paid tax to three-year time. For this purpose it is necessary to collect all relevant documents within three years and to present them to tax authority together with the specified tax declaration on the VAT for the period in which there was a shipment for export and a tax it has to be returned.
As for charge of a penalty fee on unconfirmed export, there are some positions concerning the matter.
Tax authorities consider that a penalty fee needs to be charged since day of payment of the VAT following the established legislation, and in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 16.05.2006 № 15326/05 is specified that if the payer of the VAT didn't manage to collect all necessary documents confirming a rate of the VAT of 0% and to submit within tax authority within necessary term, a penalty fee is charged from the 181st day and until granting in tax authorities all necessary documents [3].
Therefore if the export organization didn't file the documents proving legitimacy of application of a zero rate of the VAT to the intended time, the accountant has the right to charge and pay a penalty fee proceeding from both positions.
If subsequently documents (their copy) are submitted to tax authorities, confirming application of a zero rate of the VAT, the tax will be compensated, however a penalty fee isn't subject to return.
Therefore it is possible to draw a conclusion, that if the taxpayer for the 181st day didn't collect all list of necessary documents, to it follows:
• to add the VAT from export not documented shipments, having applied to determination of the size of revenue the rate of foreign exchange established for date of shipment of goods;
• to reduce the estimated tax on the sum of the "entrance" VAT on goods which are acquired or accepted to the account and are used for production and realization of goods for export;
• to pay the estimated tax in the budget minus the "entrance" VAT;
• to pay the added penalty fee for each calendar day of non-execution of a duty on VAT payment, to start counting a penalty fee it is necessary from the following behind the established legislation in the afternoon of payment of a tax;
• to submit the tax declaration for that tax period on which date of shipment (transfer) of goods falls.
The VAT from export operations can be compensated only after carrying out cameral tax audit, its term doesn't exceed three months that is regulated by standards of the Tax Code of the Russian Federation. If when carrying out check of violation aren't revealed, the tax authority has to make the decision on compensation of the sum of a tax within seven working days. On what tax authorities in writing notify the taxpayer and direct the notice within five working days, after day of adoption of the passed decision.
The period for which the taxpayer can't count on the overpayment sum on the VAT, makes three months which are taken away on cameral check, and 12 working days with the ambassador of its termination.
If the exporter paid a tax on export it doesn't mean yet that in the subsequent it won't be able to prove legitimacy of application of a zero rate on the VAT on the corresponding export operation. It is possible to carry out these actions within three years since that tax period in which the tax on export which wasn't confirmed was paid. The exporter will need to collect all list of documents to confirm legitimacy of application of a tax rate of 0% and to present them together with the tax declaration.
In case of violation by tax authorities of terms of compensation of the sum of a tax percent proceeding from a rate of refinancing of the Central bank of the Russian Federation will be charged.
It should be noted that application of a zero rate doesn't exempt the exporter from a duty on drawing of invoices in one copy.
Since January 1, 2011 the order on application of a rate of the VAT of 0% was changed, the main change is that, the list of the works, getting under this rate became closed and if any works or services don't get to this list, they will be assessed on a rate of 18%. This change was entered because there were many disputes and that to eliminate them there were these changes earlier when this list was open in practice.
Since October 1, 2011 the order of recalculation of currency revenue in rubles exchanged.
Earlier for definition of tax base on operations which are assessed with the VAT on a rate of 0%, the revenue in foreign currency needed to be recalculated in rubles at the course operating for date of payment of shipped goods (the performed works, the rendered services).
This rule worked only in case the right of the taxpayer for rate application of 0% documentary was confirmed, otherwise, the currency revenue was recalculated in rubles at the rate which is established by Bank of Russia for date of shipment of goods (works, services) instead of as it was specified earlier date of their payment.
Now the revenue is recalculated in rubles at the rate which is established for date of shipment and it isn't influenced by that fact that the right for application of a rate of the VAT of 0% can be documentary not confirmed.
In a case when movement of goods happens in the territory of one state even if the border was crossed aren't the basis of la of application of a zero rate of the VAT. For example, the Russian organizations have no right for application of this rate even if take out goods in a customs procedure of export.
Literature
1. The tax Code of the Russian Federation of July 31, 1998 No. 146-FZ: Parts the first and the second [Text]: official text. - M.: omega-L, 2012.-716 pages.
2. The customs code of the Customs union from November 27, 2009 [Text]: official text. - M.: omega-L, 2013.-312 pages.
3. About modification of part the second Tax code of the Russian Federation and some other acts of the Russian
Federation [Text]: // Draft of the Federal law № 51763-4.
