How to apply VAT deduction on export transactions. Separate accounting of VAT when exporting Separate accounting of incoming VAT when exporting products

Amendments were adopted regarding the application of VAT deductions when carrying out transactions taxed at a zero rate. Let's consider the changes to Chapter 21 of the Tax Code (hereinafter referred to as the Code), which came into force on July 1, 2016 (Article 2 Federal Law dated May 30, 2016 No. 150-FZ)

27.09.2016

Moment of application of VAT deduction

The moment for applying VAT tax deductions when carrying out a number of transactions subject to VAT at a rate of 0 percent has been changed.

In accordance with the new edition of paragraph 3 of Article 172 of the Code, a taxpayer who has registered goods (with the exception of raw materials - see below) intended for export, as well as precious metals mined or produced from scrap and waste, intended for export starting from July 1, 2016 for sale to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and banks, have the right to apply a VAT deduction on goods (works, services, property rights) acquired for the implementation of such transactions, during the period of acceptance for accounting of such goods (works, services, property rights), and not at the time of determining the tax base for these transactions.

Thus, the taxpayers in question can claim VAT deductions for transactions taxed at a rate of 0 percent, in the general procedure established for the application of deductions for transactions taxed at rates of 18 and 10 percent, without waiting for the export itself (sale of precious metals), as well as receipt an appropriate set of documents confirming the legality of applying the 0 percent rate.

Documents confirming VAT deduction

The requirement to submit along with tax return documents confirming VAT deductions for the export of goods that are not raw materials, as well as for the sale of precious metals to state funds and banks.

The previous version of paragraph 1 of Article 165 of the Code required the submission, along with the VAT tax return, of documents to confirm the validity of both the application of the 0 percent tax rate and VAT tax deductions for export and removal of supplies.

Based on the new version of the above paragraph, the submission of the specified documents to confirm VAT deductions will be required only when exporting raw materials mentioned in the updated paragraph 10 of Article 165 of the Code, namely: mineral products, products of the chemical industry and related other industries, wood and products from her, charcoal, pearls, precious and semi-precious stones, precious metals, base metals and products made from them. Codes of types of raw materials in accordance with the unified Commodity Nomenclature (annex to the decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54) of foreign economic activity of the Eurasian Economic Union (hereinafter referred to as the TN FEA) will be determined by a decree of the Government of the Russian Federation.

Thus, when exporting goods that are not raw materials, accepted by the taxpayer for registration starting from July 1, 2016, taxpayers will not submit, simultaneously with the VAT return, documents confirming the legality of the declared VAT deductions for export operations.

When selling precious metals to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and banks, taxpayers engaged in their extraction or production from scrap and waste containing precious metals will also not have to submit documents confirming the declared in the VAT return, deductions are made simultaneously with the declaration and documents confirming the legality of applying the 0 percent rate in the event that the precious metals sold are registered by the taxpayer starting from July 1, 2016. Corresponding changes have been made to paragraph 8 of Article 165 of the Code.

The procedure for separate accounting of VAT deductions has been changed.

From July 1, 2016, taxpayers exporting goods (except for raw materials), as well as selling precious metals mined by them or produced from scrap and waste to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation and banks , has the right not to keep separate records of amounts of input VAT related to activities taxed at a rate of 0 percent and at other rates. Among other things, such taxpayers are relieved of the obligation to report information to the tax authorities. accounting policy the procedure for separate accounting of VAT for these transactions (clause 10 of Article 165 of the Tax Code of the Russian Federation as amended).

Accounting for late confirmation of VAT 0%

The procedure for accounting for VAT paid in case of late confirmation of the legality of applying the 0 percent rate has been changed.

The previous version of paragraph 9 of Article 165 of the Code provided for the return to the taxpayer of tax amounts paid at general rates (18 and 10%) in case of untimely confirmation of the legality of applying the 0 percent rate. From July 1, 2016, this tax overpayment will not be returned to the taxpayer’s account (Articles 176, 176.1 of the Tax Code of the Russian Federation), but will be accepted for deduction (Articles 171, 172 of the Tax Code of the Russian Federation). The commented innovation, in the author’s opinion, is aimed at reducing the amount of direct cash payments of export VAT to exporters from the budget.

Documentation for export to the EAEU

The list of information to be indicated in the invoice has been changed in relation to goods exported outside the territory of the Russian Federation to the territory of a member state of the Eurasian Economic Union.

A new subclause 15 has been added to the list of information to be indicated in the invoice (clause 5 of Article 169 of the Tax Code of the Russian Federation), according to which the invoice for goods exported outside the territory of the Russian Federation to the territory of a member state of the Eurasian Economic Union must indicate the code of the type of product in accordance with the Commodity Nomenclature of Foreign Economic Activity. In connection with the above, we should expect corresponding amendments to the invoice form (approved by the resolution of the Government of the Russian Federation dated December 26, 2011 No. 1137).

The rules for maintaining a log of received and issued invoices, books of purchases and sales in relation to goods exported outside the territory of the Russian Federation to the territory of a member state of the Eurasian Economic Union have been changed.

In accordance with the newly introduced subparagraph 1.1 of paragraph 3 of Article 169 of the Code, taxpayers will have to keep a log of received and issued invoices, books of purchases and sales when carrying out transactions for the sale of goods that are not subject to taxation (exempt from taxation) in accordance with Article 149 of the Code, exported outside the territory of the Russian Federation to the territory of a member state of the Eurasian Economic Union.

The company's entry into international market indicates that the company is successfully developing and strengthening its position. But when selling goods for export, taxes are calculated in a special manner. This nuance it is necessary to study in detail in order to avoid unpleasant consequences in the form of charges, additional taxes, penalties, fines from the tax authorities.

The first and most “interesting” issue is the distribution of VAT on exports. You can understand accountants whose pulse begins to beat faster when reading the title of this article, and thoughts begin to jump chaotically in their heads one after another: “How to draw up an accounting policy for VAT purposes when exporting?”, “How to take into account “input” VAT from suppliers when exporting?”, “How to organize separate accounting of goods for VAT in the 1C program?” and many others.

So, dear accountants, you can breathe a little, in this article we will definitely consider all the most terrible issues. Moreover, we will find out whether all companies selling for export must maintain separate accounting of goods for VAT, and also consider an example of separate accounting for VAT.

1. Separate tax accounting for VAT – what does the Tax Code mean?

2. When is it necessary to distribute VAT on exports?

3. Accounting for VAT when exporting to 1C: Accounting 8 edition 3: option one

4. Option two: calculating VAT on exports using formulas

5. How the purchase book is filled out when separately accounting for VAT during export

6. An example of separate accounting for VAT when exporting goods

1. Separate tax accounting for VAT – what does the Tax Code mean?

Let's see what the legislation tells us.

Organizations are required to keep separate VAT records on purchased goods used to carry out both taxable and non-taxable (tax-exempt) transactions (clause 4 of Article 170 of the Tax Code of the Russian Federation).

In general, that's all. The combination of OSNO and UTII applies precisely to the situation of combining taxable and non-taxable transactions.

The legislation does not contain provisions obliging taxpayers to maintain separate tax records of “input” VAT when carrying out transactions subject to VAT at different rates (0% and 18% or 0% and 10%). But the separate procedure for deducting “input” VAT on transactions taxed at a zero rate in practice leads to the need for separate accounting.

Since the method of distribution of VAT during export is not regulated by any normative act, the company is obliged to consolidate the methodology for maintaining separate VAT accounting in its accounting policy. Otherwise, the tax authorities may invalidate your account. And, therefore, they may well recalculate all VAT amounts.

2. When is it necessary to distribute VAT on exports?

Why do we need separate accounting of “input” VAT when exporting? Its task is to calculate the “input” VAT that is incurred on export transactions. It can be accepted for deduction only after confirmation of the 0% rate. And we can safely take the rest as a deduction in the current tax period.

Let us note that the famous rule of 5% of the total value of total costs, when we are given the right not to keep separate records, does not apply when shipping goods for export.

Therefore, the distribution of VAT when exporting goods remains one of the unpleasant responsibilities of the organization. But fortunately, thanks to changes in 2016, this does not apply to all companies.

From July 1, 2016, separate accounting of “input” VAT on exports applies only to exporters of raw materials. Commodities include:

  1. mineral products;
  2. chemical industry products;
  3. wood and wood products;
  4. charcoal;
  5. pearls, precious and semi-precious stones;
  6. precious metals, base metals and products made from them;

Companies selling for export non-commodity goods, separate accounting of goods for VAT is not carried out. Non-commodity goods include all other goods except those listed above. So, colleagues who sell non-commodity goods for export, you can breathe out. From 07/01/2016 you are exempt from maintaining separate accounting of goods for VAT, but only for goods purchased for sale for export after 07/01/2016.

That is, if you bought a non-commodity product from a supplier on April 10, 2016, and sold it to a foreign buyer for export on March 31, 2017, then you keep separate accounting for this product as usual. You will need to restore the “input” VAT on this product and only after confirming the 0 VAT rate can you deduct it.

Table. Separate accounting of “input” VAT on exports from July 1, 2016.

Despite the fact that exporters of non-commodity goods have been conducting separate accounting of goods according to “input” VAT since July 1, 2016. no need, you must, as usual, confirm the 0% VAT rate within 180 days.

3. Accounting for VAT when exporting to 1C: Accounting 8 edition 3: option one

For exporters of goods, a new version of the accounting methodology and accounting policy for VAT during export has been implemented in the 1C: Accounting 8 edition 3 program. To do this, you just need to configure it correctly.

When exporting non-commodity goods received at your warehouse from the supplier after 07/01/2016, input VAT can be taken into account until the zero VAT rate is confirmed. In the 1C: Accounting 8 edition 3 program, it is necessary to indicate that this is a non-commodity product in the nomenclature. When creating a product item, when you indicate the HS code, in the column "Commodity" DO NOT check the box. Accordingly, if there is a checkmark there, then the program considers it to be a raw material.

Now let's see what options to keep track of VAT when exporting to 1C: Accounting 8 edition 3 the developer offers us. If you export raw materials, then to correctly set up the accounting policy in the accounting policy settings, check the box “Separate accounting of incoming VAT is maintained”. Set the item there.

Then in the "Main" menu - "Accounting parameters" in the VAT tab you need to check the box "According to accounting methods".

Thus, already at the moment of entering primary documents it becomes possible to choose where to assign VAT on each receipt of goods.

If an organization chooses this method for distributing VAT when exporting raw materials, SALT in account 19 will be a tax register for separate VAT accounting, where the VAT amounts from in various ways accounting.

Thus, we will not have to resort to working with the VAT Distribution document, since the distribution of VAT during export will occur during the work process when entering primary documents into the 1C: Accounting 8 edition 3 program.

But this method The distribution of VAT during export has its own technical nuances, since it is convenient only when we know for sure that the sale of this particular product will be exported. And it is not convenient in the case when we did not expect that this particular product would be sold for export.

Therefore, let's look at the “classic” method of distributing VAT on exports by calculation.

4. Option two: calculating VAT on exports using formulas

This VAT distribution method is also implemented in the 1C: Accounting 8 edition 3 program using the VAT Distribution document. At the same time, in the menu “ Main” – “Accounting parameters” in the VAT tab you need to uncheck the box "According to accounting methods", as well as in the accounting policy settings in the 1C program: Accounting 8 edition 3 for separate accounting of VAT on exported goods remove jackdaw “Separate accounting of VAT on account 19”. Your screenshots show where these settings are located.

So, let's calculate VAT for export using this method:

1. On the last day of the quarter, we determine the share of revenue of taxable goods in the amount of revenue all products according to the formula:

Doble = Wobble / V * 100%,

Vobl — revenue from sales subject to VAT (excluding VAT) for the quarter;

B - total sales revenue (excluding VAT), for the quarter;

2. We calculate the amount of VAT that we can deduct according to the formula:

VATprin = VATtot* Add

VATprin – the amount of input VAT that can be deducted for the quarter;

Dobl - the share of revenue from transactions subject to VAT in the total revenue for the quarter;

3. We determine VAT, which we will assign to sales at a rate of 0%:

VATneprin = VATtotal - VATprin

VATneprin - the amount of input VAT that is not deductible for the quarter;

VAT total – the total amount of input VAT for the quarter;

VATprin – the amount of input VAT that can be deducted for a quarter.

5. How the purchase book is filled out when separately accounting for VAT during export

Once the export VAT allocation has been made, we can begin to generate purchase ledger entries for the corresponding quarter.

In the quarter when the shipment for export occurred, the purchase book with separate VAT accounting includes that part of the input VAT that can be deducted in our formula given value designated "NDSprin".

At the time of determining the tax base, that is, in the quarter when we collected all the documents to confirm the 0 VAT rate on exports, before we begin generating purchase book entries for the quarter, we generate the document “Confirmation of the 0 rate”.

We fill in this document documents for export sales must be received. Next, we create purchase ledger entries. What you need to pay attention to here is that in order for us to process deductions that relate specifically to exports, we need to fill out the document “Creating purchase ledger entries (0%).” As a result, the purchase book will be formed correctly when accounting for VAT separately.

This document includes exactly that part of the input VAT that we determined by the formula as not accepted for deduction; in our formula this value is designated “VAT neprin”.

Learn more about the structure and rules for filling out a purchase book in various situations.

6. An example of separate accounting for VAT when exporting goods

In the first quarter, Export LLC ships goods totaling 1,180,000 rubles. (including VAT - 180,000 rubles), including for export in the amount of 350,000 rubles. (at VAT rate – 0%). The total amount of input VAT on goods (work, services) used for the production of shipped products amounted to 100,000 rubles. Required documents to confirm real exports, the organization collected and submitted to the tax office in the 2nd quarter.

Export LLC distributes the amount of input VAT in proportion to the cost of products shipped for export and products shipped to the domestic market. This method is enshrined in the accounting policy of the organization. Those. Our example of separate VAT accounting for exports will use the calculation method.

We begin the distribution of VAT on exports by calculating the share of revenue from sales (excluding VAT) of export goods in the total revenue (excluding VAT) for the first quarter:

RUB 350,000: (RUB 1,180,000 – RUB 180,000) = 0.35.

The amount of input VAT that is deductible on transactions in the domestic market is:

100,000 rub. – 35,000 rub. = 65,000 rub.

The wiring will be:

Debit 68.02 – Credit 19.04– in the amount of RUB 65,000.00. — input VAT, which is deducted in the declaration for the first quarter.

The amount of input VAT that is deductible on export transactions is equal to:

100,000 rub. × 0.35 = 35,000 rub.

The wiring will be:

Debit 19.07 - Credit 19.04– in the amount of RUB 35,000.00. — input VAT attributable to activities at a rate of 0%.

The organization can present it for deduction in the period in which the fact of export was confirmed, that is, in the declaration for the 2nd quarter.

Let's make the wiring:

Debit 68.02 - Credit 19.07— VAT has been submitted for deduction on confirmed exports.

Any settlements with foreign currency lead to exchange rate differences.

What problematic issues did you encounter regarding the calculation of VAT when exporting goods? Ask them in the comments and together we will find the answer!

Separate accounting and distribution of VAT when exporting goods

We talked about it in our consultations. In this material we will talk about the procedure for recovering VAT on export transactions.

Deciding on the export product

The procedure for deducting or restoring VAT depends on the type of goods exported.

For these purposes, raw materials and non-raw materials are distinguished.

  • mineral products;
  • products of the chemical industry and related other industries;
  • wood and wood products;
  • charcoal;
  • pearls and products made from pearls;
  • precious and semi-precious stones and products made from them;
  • precious metals, base metals and products made from them.

Accordingly, other goods are non-commodity goods.

Export of commodities

In the case of export of raw materials, input VAT on goods (work, services) used during export is taken for deduction in the quarter in which the package of documents provided for in paragraph 1 of Art. 165 Tax Code of the Russian Federation. This confirms the validity of the 0% VAT rate.

If the raw materials were planned to be sold on the domestic market and VAT on goods (work, services) related to the export of raw materials was accepted for deduction in the general manner at the time such goods (work, services) were accepted for registration, on the date of export shipment VAT they will have to be restored (clause 3 of Article 172 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated August 28, 2015 No. 03-07-08/49710).

Reinstated VAT can be deducted in the quarter in which documents confirming the 0% rate are collected, or after 180 calendar days after shipment if the 0% rate was not confirmed within the allotted time, whichever occurs first .

Export of non-commodity goods

When exporting non-commodity goods, the issue of VAT restoration on goods (work, services) used in export is resolved depending on when such goods (work, services) were registered (Clause 2 of Article 2 of the Federal Law of May 30, 2016 No. 150-FZ).

Option 1. Goods (work, services) related to the export of non-commodity goods were registered before 07/01/2016, and VAT on them was accepted for deduction at the time of acceptance for accounting, since the sale of goods on the domestic market was expected.

In this case, when exporting non-commodity goods, VAT will need to be reinstated on the date of export shipment, as in the case of primary goods. And it will be possible to deduct the restored VAT in the manner described above for raw materials.

Naturally, if VAT on such goods was not accepted for deduction until the moment of export, this can be done at the time the 0% rate is confirmed or after 180 calendar days if the export turns out to be unconfirmed.

Option 2. Goods (work, services) used in the export of non-commodity goods were registered on 07/01/2016 or later.

Then VAT on them is accepted for deduction in the general manner - at the time of acceptance for accounting - and regardless of whether the goods will be exported or sold on the domestic market. In this case, VAT cannot be restored (

When selling goods to foreign buyers, the Russian payer of value added tax in accordance with clause 3 of Art. 172 of the Tax Code of the Russian Federation has the right to deduct “input” VAT. A special feature of the application of such a deduction is the moment of its implementation, which occurs in the quarter of collection of the full package of documents confirming the right to a 0% rate. However, this rule does not always apply. Let's consider the features of applying the export deduction.

From July 1, 2016 (Law “On Amendments...” dated May 30, 2016 No. 150-FZ), the unified procedure for export deductions that had existed for many years was changed. The changes were reflected in the introduction for exporters of non-commodity goods the possibility of applying a deduction in the same manner as for sales carried out in the territory of the Russian Federation. For those exporting raw materials, everything remains the same.

Thus, from 07/01/2016 for exporters, the moment of deduction has 3 options:

  • for exporters of non-commodity goods who accepted these goods for registration after 07/01/2016 (paragraph 3, paragraph 3, paragraph 1, article 172 of the Tax Code of the Russian Federation, paragraph 2, article 2 of Law No. 150-FZ), - in the general manner in the quarter when an invoice is received from the seller for goods accepted for accounting (work, services, property rights);
  • for those exporting raw materials (paragraph 1, paragraph 3, article 172, paragraph 1, paragraph 1, paragraph 9, article 167 of the Tax Code of the Russian Federation) - the last day of the quarter in which the full package of documents confirming the right to apply the 0% rate is collected ;
  • for those exporting raw materials (paragraph 2, clause 9, article 167 of the Tax Code of the Russian Federation) - the day of shipment of goods for export, if documents confirming export are not collected within 180 days.

However, the innovations did not change the requirement to confirm the right to apply the zero VAT rate for exporters of non-commodity goods (subclause 1, clause 1, article 164 of the Tax Code of the Russian Federation). Therefore, there remains the need to maintain separate records, highlighting the following data:

  • for activities not related to export;
  • export of non-commodity goods;
  • export of raw materials.

Read about which goods should be considered raw materials in the article “Which goods are raw materials for the purpose of VAT deduction from the exporter?” .

Read about the procedure for maintaining separate accounting in the following articles:

  • ;
  • .

If the deduction is claimed after confirmation of the right to a zero rate

Input VAT on purchased goods (works, services, property rights) that are purchased for the export of non-commodity goods, from 07/01/2016 is accepted for deduction in the general manner, subject to compliance with the requirements specified in paragraph 2 of Art. 171, paragraph 1, art. 172 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated July 13, 2016 No. 03-07-08/41050). According to clause 1.1 of Art. 172 of the Tax Code of the Russian Federation, this tax deduction provided for in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, can be declared in the following tax periods within 3 years from the date of acquisition of goods (work, services, property rights).

Thus, if the input invoice for goods (works, services, property rights) purchased for export operations was received after the zero rate for the export of non-commodity goods was confirmed, then submit an updated declaration for the period when the tax base was formed for such export shipment, it is not necessary. The deduction will be reflected in line 140 of section 3 of the VAT return.

If an invoice for goods (works, services, property rights) used for the export of raw materials or the export of any goods before 07/01/2016 was received after confirmation of the fact of export, then the question often arises: in what period should the deduction be declared?

There are 2 points of view on this issue.

According to one of them, the deduction must be declared in the period when the application of the 0% VAT rate is confirmed. This position is substantiated in detail in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 8, 2006 No. 6631/06. The same conclusions are contained in the resolution of the FAS Moscow District dated November 7, 2008 No. KA-A40/9059-08-P, the FAS North Caucasus District dated December 19, 2008 No. F08-7571/2008 in case A22-487/2008/12-29 and etc. The arbitrators emphasized that for transactions with a zero VAT rate, deductions should be made in the declarations of the tax period when the right to deduction arose.

Another point of view is that the deduction can be claimed not in the period of confirmation of the 0% rate, but in the period when it was received documentary evidence deductions. In the decisions of the Federal Antimonopoly Service of the West Siberian District dated 02.02.2009 No. F04-509/2009(20394-A70-25) in case No. A70-665/13-2008, dated 22.12.2008 No. F04-7498/2008(16935-A70- 14), F04-7498/2008(20016-A70-14) in case No. A70-37/13-2008, FAS North-Western District dated 08.08.2008 in case No. A52-154/2008, the judges came to the conclusion that the deduction “input” VAT must be declared in the tax period when the conditions defined by clause 1 of Art. 172 of the Tax Code of the Russian Federation. That is, there is no need to submit an updated declaration for the period when the zero rate was justified. It should be noted that this point of view is also confirmed by the procedure for filling out the VAT return. From the analysis of clause 42.6 of the Procedure for filling out the declaration, approved. by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@, we can conclude that the deduction of “input” VAT in the event of receipt of a late invoice for purchased goods (works, services, property rights) relating to previously confirmed exports of raw materials (works, services), is reflected in line 050 of section 5 of the VAT return for the quarter in which the right to deduction arose (that is, in the period of receipt of the invoice).

Confirmation of this position can also be found in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 30, 2009 No. 692/09. The higher court ruled that the taxpayer was entitled to claim the export deduction on a later tax return.

In circumstances in which documents confirming the right to apply a zero rate on the export of raw materials are not submitted to the Federal Tax Service within 180 calendar days, the taxpayer must declare a deduction for purchased goods (work, services, property rights) in the generally established manner on the date of shipment (para. 2 clause 9 of article 167 of the Tax Code of the Russian Federation). The deduction of “input” VAT on unconfirmed exports is reflected in line 040 of section 6 of the VAT return drawn up for the period in which the goods were shipped.

In case of receipt of a late invoice for purchased goods (works, services, property rights) relating to a previously unconfirmed export of raw materials, the VAT deduction is reflected in line 070 of section 5 of the VAT return for the quarter in which the right to deduct arose ( that is, in the period of receipt of the invoice). This conclusion can be drawn from the analysis of clause 42.9 of the Procedure for filling out the declaration.

Read about what documents confirm the right to apply a 0% rate, and about the nuances of submitting them to the Federal Tax Service. .

Is the deduction still valid for the loss of export goods?

When carrying out export operations, cases of loss of goods occur. Disposal of goods in such a situation does not apply to transactions subject to VAT (clause 1 of Article 146 of the Tax Code of the Russian Federation). In addition, if the perpetrators compensated for the corresponding losses, then include the lost goods in tax base there is no reason.

The “input” tax on lost goods is also not deductible. Such amounts relate to transactions that are not subject to VAT, which means: the condition for deduction established in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, not fulfilled. This approach of the regulatory authorities can be seen in the letters of the Ministry of Finance of Russia dated April 16, 2014 No. 03-07-08/17292, dated January 21, 2016 No. 03-03-06/1/1997.

But loss of goods can also occur for natural reasons. The Ministry of Finance of Russia, in letter No. 03-07-08/244 dated 08/09/2012, explained that in this case, “input” VAT can be deducted, but only within the limits provided for natural loss. Arguing their statement, the ministry’s specialists refer to the norms of subsection. 2 clause 7 art. 254 Tax Code of the Russian Federation.

Results

From July 1, 2016, there are 3 points for deducting “input” VAT. For exported non-commodity goods, the deduction is made in the general manner, and for raw materials, the moment of deduction depends on timely confirmation of the fact of export. If the right to deduction arises after confirmation of the zero rate on raw materials, then it can be declared in the period of its occurrence in section 5 of the VAT return. For non-commodity goods, a “late” deduction is reflected in the general manner in section 3 of the VAT return. In the event of loss of exported goods, input VAT, according to officials, can be deducted only within the limits of natural loss norms.

E.O. Kalinchenko, economist-accountant

Separate VAT accounting for exports: difficulties due to simplification

It's no secret that separate accounting for determining VAT deductions when combining export operations with trade on the domestic market is very labor-intensive and is not regulated in any way. Strictly speaking, in Chap. 21 of the Tax Code of the Russian Federation there is not even a direct indication that it needs to be carried out. This obligation follows from a set of norms clause 10 art. 165, paragraph 9 of Art. 167, paragraph 3 of Art. 172 Tax Code of the Russian Federation. Moreover, one of them leaves the determination of the procedure for maintaining separate accounting completely at the mercy of the exporters themselves - it needs to be fixed in the accounting policies. clause 10 art. 165 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated July 14, 2015 No. 03-07-08/40366.

And since the method of separate accounting is a business matter, it is not surprising that exporters are looking for opportunities to simplify it. Only sometimes this leads to unpleasant consequences. For example, to the refusal to refund export VAT, the removal of part of the deductions for domestic VAT. We will look at three not very successful ways to simplify the separate accounting of VAT when exporting.

METHOD 1. Refusal to distribute input VAT on general business expenses

In their accounting policies, exporters often indicate that when determining the amount of input VAT on export transactions, only VAT is taken into account:

  • for direct material costs. For example, tax imposed by suppliers of goods, raw materials, materials;
  • for other costs directly related to the production and sale of goods for export. For example, VAT on transport costs, services related to support, loading of exported goods, and customs clearance.

And the input tax is general business expenses applies in full to the sale of goods on the domestic market and is accepted for deduction in the general manner.

Such provisions are especially common in the accounting policies of those organizations whose share of export operations is small.

This method of simplifying separate accounting relieves exporters of the need to determine often penny export share of input VAT on many invoices for various administrative and management expenses (representation, clerical, communication services), rental and utility expenses, expenses for legal, auditing and consulting services, etc.

And there are arbitration decisions in favor of exporters. In them, the courts justify their position as follows: any special provisions for exporters to maintain separate VAT accounting Ch. 21 of the Tax Code of the Russian Federation is not established, which means that organizations can indicate in their accounting policies that VAT on general business expenses is fully applied to the reduction of tax accrued at a rate of 18% Resolution of the Federal Antimonopoly Service of March 5, 2012 No. A65-7523/2011; FAS VVO dated August 23, 2011 No. A17-5271/2010.

However, a dispute with inspectors is almost inevitable. After all The Federal Tax Service believes that to distribute between export and domestic sales VAT is also required on general business expenses. If the exporter does not share such an input tax, then the inspection, if there is “unconditional evidence” of the connection of general business expenses with the production and (or) sale of exported goods, will have to, as the Federal Tax Service notes, itself determine the export share of VAT on such expenses. Letter of the Federal Tax Service dated October 31, 2014 No. GD-4-3/22600@.

Despite individual court decisions taken in favor of exporters, it can be said that, in general, arbitration practice on this issue is negative for them. Resolution of the AS SZO dated October 27, 2015 No. A56-72133/2014; AS VSO dated November 13, 2014 No. Ф02-4777/2014; FAS UO dated December 23, 2013 No. F09-13581/13; FAS NWO dated December 15, 2011 No. A42-1252/2011.

CONCLUSION

Refusing to separately account for input VAT on general business expenses is very risky.

METHOD 2. Application of the export version of the “five percent” rule

The “five percent” rule, as you remember, concerns separate accounting when combining taxable and non-VAT-taxable transactions. It allows you not to keep such records in those tax periods when the share of expenses on non-taxable transactions does not exceed 5% clause 4 art. 170 Tax Code of the Russian Federation. Exporters modify this rule to suit themselves. In their accounting policies, they indicate that separate accounting of VAT on expenses related to both exports and transactions taxed at rates of 18% or 10% is not carried out in a tax period in which the share of export expenses did not exceed 5% of total expenses organizations.

In the commodity structure of exports, the majority (66.4%) are fuel and energy resources

The inclusion of the “five percent” rule in the accounting policy (in other words, determining the materiality threshold) can be considered a variation of the first method of simplifying separate accounting. After all, this method makes it possible not to calculate the export share of input VAT on total expenses. But exactly in those quarters when export volumes are low. In this case, input VAT on expenses related to both exports and domestic sales is claimed for deduction in the general manner (or is not restored if it was previously accepted for deduction).

The “five percent” rule in the form in which it is contained in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, of course, does not apply to organizations combining export operations with VAT-taxable sales on the domestic market. After all, export is a taxable operation (0% rate). But at the same time, include in the accounting policy a similar rule of Ch. 21 of the Tax Code of the Russian Federation does not prohibit exporters. And there are court decisions that reach the same conclusion. Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 28, 2012 No. A40-19807/12-107-92.

Ministry of Finance has repeatedly spoken out against the application of the “five percent” rule by exporters combining transactions taxed at 0% and 18 (10)% rates. In his opinion, they should always keep separate records. The share of export operations is not significant Letters of the Ministry of Finance dated 02.26.2013 No. 03-07-08/5471, dated 05.05.2011 No. 03-07-13/01-15. The financial department justifies its position by the fact that the norms of Ch. 21 of the Tax Code of the Russian Federation do not provide for the right of organizations combining export operations with trade in the domestic market, subject to VAT, not to keep separate accounting, even if the share of export expenses is insignificant. But such an argument does not look very convincing. In ch. 21 of the Tax Code of the Russian Federation there really are no such norms. But, as we remember, it does not mention at all any rights and obligations of exporters in terms of maintaining separate records.

The Ministry of Finance agrees that if an exporter had transactions during the quarter, both taxable at a rate of 0% and exempt from VAT (or not recognized as subject to VAT), he may not keep separate records and clause 4 art. 170 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated December 19, 2014 No. 03-07-08/65765, dated June 17, 2014 No. 03-07-RZ/28714. After all, it is not the “five percent” export rule enshrined in the accounting policy that allows you to do this, but directly the norms of clause 4 of Art. 170 Tax Code of the Russian Federation.

Despite the presence of positive court decisions, to say that in the event of a dispute the exporter’s chances of success are high would be reckless. Because these solutions are rare.

CONCLUSION

Although the Federal Tax Service has not issued clarifications on this issue, the position of the Ministry of Finance gives reason to believe that if the “five percent” rule is applied, inspectors are unlikely to miss the opportunity to remove VAT deductions from the exporter regarding taxable transactions in the domestic market.

METHOD 3. Refusal to restore VAT deductions of the current quarter if the export took place and was confirmed in the same quarter

At the time of purchasing a product, you may not yet know that you will subsequently sell it to a foreign buyer. Also, when purchasing works and services, you may not yet know that they will be related to the production and (or) sale of goods for export. Therefore, on completely legal grounds, you will be able to claim input VAT on such goods, works and services as a deduction immediately after they are registered (subject to other conditions for the application of VAT deductions).

But let’s say that you subsequently ship these goods for export. And the work and services will be related to the production and (or) sale of exported goods. In this case, in relation to input VAT on these goods, works and services, a special procedure for applying VAT deduction on export transactions will apply. You can claim a deduction clause 9 art. 165, paragraph 9 of Art. 167, paragraph 3 of Art. 172 Tax Code of the Russian Federation:

  • <или>on the last day of the quarter in which the 0% rate is confirmed - if the package of supporting documents is collected within 180 calendar days from the date of shipment of goods for export;
  • <или>on the day of shipment - if on the 181st calendar day from the date of shipment the supporting documents have not been collected.

To comply with this special procedure, exporters restore the VAT that was previously lawfully accepted for deduction. And as the Ministry of Finance explains, this must be done no later than the quarter in which the goods were released under the export customs procedure Letter of the Ministry of Finance dated August 28, 2015 No. 03-07-08/49710.

But it may happen that in the same quarter:

  • input VAT on goods (works, services) will be deducted on general principles(which will be reflected in accounting and the purchase book);
  • then this VAT (part of it) will acquire “export status” due to the export shipment that took place in this quarter;
  • then the right to deduct what has become export VAT will again arise, but in a special manner, since the 0% rate will be confirmed.

In such a situation, exporters are tempted not to restore input VAT, which must immediately be deducted again.

Refusal to restore VAT in this case allows you not to do in accounting, the purchase book and the sales book, essentially leveling each other, there are entries about the restoration of the amount of VAT declared for deduction in the current quarter and about its new acceptance for deduction. Strictly speaking, now in Ch. 21 there is no rule at all that directly prescribes the restoration of input VAT previously legally accepted for deduction on goods (works, services) used for export operations.

And this will not affect the final amount of VAT payments to the budget for the quarter. Let’s say that in the purchase book in the first quarter of 2016, an invoice was declared for deduction of VAT in the amount of 100 rubles. Of these, as it turned out later, 30 rubles. - this is a deduction related to exports that took place and were confirmed in the same quarter. Having refused to restore VAT, the exporter will immediately show a deduction in the general section of the VAT return only in the amount of 70 rubles. (100 rub. – 30 rub.). Well, a deduction of 30 rubles. will only be included in the export section of the declaration. That is, the total amount of VAT accepted for deduction in the current quarter on this invoice will remain equal to 100 rubles.

For the purposes of separate accounting, the exporter will simply draw up a certain register approved in the accounting policy, in which he will calculate these 30 rubles.

The Ministry of Finance insists that in the event of subsequent shipment of goods for export a special procedure for applying export deductions obliges the restoration of VAT, previously legally accepted for deduction from Letters of the Ministry of Finance dated October 21, 2015 No. 03-07-13/1/60242, dated May 8, 2015 No. 03-07-11/26720, dated February 27, 2015 No. 03-07-08/10143.

Exporters confirm the validity of applying not only the 0% rate, but also tax deductions in clause 1 art. 165 Tax Code of the Russian Federation. For this purpose, input VAT relating to confirmed export transactions is reflected separately in the declaration. But just a correctly completed declaration is not enough. In accounting (at least tax accounting), export VAT should also be reflected separately. Therefore, tax authorities are unlikely to like the fact that input VAT, reflected in the purchase book as one entry, will be shown in different sections in the declaration. Inspectors may see this as a lack of separate accounting and refuse to refund export VAT.

Inspectors are generally very sensitive to line 100 of section 3 of the VAT return, intended to reflect the amounts of restored VAT. For example, one exporter had to defend export VAT deductions in court, although he restored the tax previously claimed for deduction. It’s just that in the declaration he indicated it only in the line intended for the total amount of restored VAT, and forgot to make a decoding in line 100 of section 3 Resolution of the AS MO dated August 14, 2013 No. A40-134057/12-140-934.

CONCLUSION

You should not refuse to restore VAT, even if the export transaction to which this input VAT relates was confirmed in the shipment quarter. This is the case when the game is not worth the candle. After all, with proper automation of accounting, restoring VAT previously declared for deduction in the general manner and accepting it for deduction again according to export rules will not burden you much. But separate accounting will acquire the transparency desired by tax authorities.

Export separate accounting is not only labor-intensive, but also not always correct, and for absolutely objective reasons. Often, organizations (usually manufacturing) even register separate companies to conduct export trade, so as not to maintain separate records, but simply to legally separate export trade from other areas of their activities.

It is noteworthy that legislators also admit: administration costs special order statements of VAT deductions by exporters (both from the latter and from the tax authorities) do not justify the result in explanatory note to draft Law No. 730216-6. But unfortunately, in November 2015, the second reading of a bill designed to allow exporters to accept input VAT as deduction general rules, has been postponed indefinitely.



Related publications