Confirmation of the validity of applying a 0% VAT rate when exporting. Refusal to provide an Application for the import of goods and payment of indirect taxes by a buyer from Kazakhstan in paper form.
Question: A Russian organization sells goods for export within the framework of the customs union. A buyer from Kazakhstan refuses to send an Application for the import of goods and payment of indirect taxes, arguing that it can be seen or checked in a unified electronic register (list). Is the buyer obliged to send us a Statement for us to confirm 0% VAT or can we independently verify this Statement somewhere? Where does such a service exist with a registry (list) of Applications or a program?
Answer: To confirm the validity of applying the 0% VAT rate when exporting goods to EAEU member states, simultaneously with the tax return, the Russian exporter can submit to the tax office:
Or an Application with a mark from the tax authority of the EAEU member state into whose territory the goods were imported, about the payment of indirect taxes (exemption or other procedure for fulfilling tax obligations) on paper (if any);
Or a List of applications on paper or in electronic form, containing the details of the Application, information about which was received by the tax authorities of the Russian Federation.
To justify the application of a zero VAT rate when exporting goods to EAEU member countries, a Russian organization must collect a package of mandatory documents.
Instead of a buyer's application for the import of goods on paper, the exporter has the right to submit a list of applications to the tax office. However, this can only be done if the data on the application has been received from the importer to the tax service.
You can check whether information on the Application has been received on the Federal Tax Service website http\\:www.nalog.ru. If the data is not yet available, there is no point in filling out the list of applications, since it will not be accepted.
As a general rule, a list of statements can be compiled on paper or electronically. The form, electronic format, as well as the procedure for filling out the list were approved by Order of the Federal Tax Service dated 04/06/2015 No. ММВ-7-15/139. However, in relations with importers from Kazakhstan, only electronic lists are used, since the execution of applications on paper is not provided for by the legislation of Kazakhstan.
Rationale
How to pay VAT when exporting to EAEU member countries
How to justify a zero rate
How to justify a zero VAT rate when exporting to the EAEU countries
To justify the application of a zero VAT rate when exporting goods to EAEU member countries, a Russian organization must:
3. submit a package of supporting documents and a declaration to the tax office.
What documents to collect
The package of documents confirming the fact of export to the EAEU member countries includes:
1. agreement on the basis of which the Russian seller exported goods (purchase and sale agreement, leasing, trade credit, agreements for the manufacture of goods or for the processing of customer-supplied raw materials);
3. copy of the customs declaration (when exporting under the free customs zone or customs warehouse regime). In this case, the buyer’s application for the import of goods is not submitted;
When and how to submit a list of applications
An example of filling out a list of applications for the import of goods and payment of indirect taxes
Alfa LLC shipped goods to two buyers from Kazakhstan in August and September.
Alpha asked buyers for data on applications for the import of goods and payment of indirect taxes and checked on the Federal Tax Service website that they were received by the tax service.
Along with the VAT return for the third quarter, Alpha submits a list of applications for the import of goods and payment of indirect taxes. The list contains the following information:
1. tax period code - 23;
2. numbers of marks on registration of applications - 4002082015 and 13315092015;
3. BIN of buyers from Kazakhstan - 50440026126 and 50441357890;
4. dates of marks for registration of applications - 08/02/2015 and 09/15/2015;
5. buyer country code - 398;
6. section of the application in which the seller’s details are located - 1.
How to draw up and submit an application for the import of goods from the EAEU countries
Importers and exporters in the territory of the EAEU countries work with applications for the import of goods and payment of indirect taxes. Importers fill out this document.
Russian importers submit statements to their inspectorates to confirm the deduction of import VAT. The Federal Tax Service puts special marks on the application.
If a Russian organization exports goods, it will receive an application completed by the foreign buyer with marks from his tax office. The exporter will present this document to his Federal Tax Service to justify the zero VAT rate.
How to fill
On paper, importers draw up an application according to the form and rules approved by the protocol of December 11, 2009. The electronic format of the document was approved by order of the Federal Tax Service dated November 19, 2014 No. ММВ-7-6/590.
Exporters, instead of individual statements received from buyers, can compile and submit a list of them. Its form, procedure for filling out and format were approved by order of the Federal Tax Service dated 04/06/2015 No. ММВ-7-15/139 (subparagraph 3 of paragraph 4 of Appendix 18 to the Treaty on the EAEU, letters of the Ministry of Finance dated 08/07/2015 No. 03-07-13/1/ 45758, Federal Tax Service dated June 17, 2016 No. ED-4-15/10839).
When and how to take it
The application must be submitted:
Importers and exporters submit an application to the tax office at the location of the organization, and the largest taxpayers - at the place of registration as the largest taxpayer (clause 3 of Article 80 of the Tax Code).
Exporters can submit:
1. application on paper - original or certified copy;
2. list of applications on paper or electronically according to TKS.
Applications can be submitted through an authorized representative of the organization or by mail.
This procedure is provided for by the Rules approved by the protocol dated 12/11/2009, subparagraph 8.1.1 of the Methodological Recommendations approved by the Federal Tax Service order No. MMV-7-15/140 dated 04/08/2015, and Federal Tax Service letter No. AS-4-15/201 dated 01/11/2017.
Letter of the Ministry of Finance of Russia dated 08/07/2015 No. 03-07-13/1/45758
“On documentary confirmation of the legality of applying a zero rate of value added tax when exporting goods from the Russian Federation to the Republic of Kazakhstan”
Based on paragraph 4 of Section II “The procedure for applying indirect taxes when exporting goods” of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services, which is Appendix No. 18 to the Treaty on the Eurasian Economic Union dated On May 29, 2014, to confirm the validity of the application of a zero rate of value added tax by a taxpayer of a member state of the Eurasian Economic Union (hereinafter referred to as the EAEU), from the territory of which goods were exported, documents, including an application for import, are submitted to the tax authority simultaneously with the tax return goods and payment of indirect taxes, drawn up in the form provided for by the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Eurasian Economic Union on the paid amounts of indirect taxes dated December 11, 2009, with a mark of the tax authority of the EAEU member state on whose territory imported goods, on payment of indirect taxes, tax exemption or other procedure for fulfilling tax obligations (on paper in the original or in a copy at the discretion of the tax authorities of the Member States) or a list of applications (on paper or in electronic form from electronic (electronic) digital) signature of the taxpayer).
Considering the above, and also taking into account the order of the Federal Tax Service of Russia dated April 6, 2015 No. ММВ-7-15/139, at present, to confirm the legality of applying the zero rate of value added tax when exporting goods from the Russian Federation to the Republic of Kazakhstan in a package of documents provided for in paragraph 4 of the Protocol, instead of a paper application with a mark from the tax authority of the Republic of Kazakhstan, a list of paper applications drawn up in the form approved by the said order may be submitted. In this case, it is possible to check the receipt of information on the application using the Internet service of the Federal Tax Service of Russia, located on the official website: http\\:www.nalog.ru.
Letter of the Federal Tax Service of Russia dated June 17, 2016 No. ED-4-15/10839
“On improving the quality of tax administration of VAT and excise taxes when exporting goods by Russian taxpayers to member states of the Eurasian Economic Union”
According to subparagraph 3 of paragraph 4 of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services, which is Appendix No. 18 to the Treaty on the Eurasian Economic Union of May 29, 2014 (hereinafter referred to as the Protocol), the Russian To confirm the validity of applying a zero VAT rate and (or) exemption from excise taxes when exporting goods to the territory of a member state of the EAEU, a taxpayer-exporter submits a package of documents along with the tax return, including an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application ) or a list of applications for the import of goods and payment of indirect taxes (hereinafter referred to as the List of Applications).
In accordance with paragraph three of subparagraph 3 of paragraph 4 of the Protocol, the order of the Federal Tax Service of Russia dated 04/06/2015 No. ММВ-7-15/139@ “On approval of the form of the List of applications for the import of goods and payment of indirect taxes, the procedure for filling it out and the format for submitting it in electronic form” was approved "(registered with the Ministry of Justice of Russia on April 20, 2015 No. 36943; hereinafter referred to as the Order).
Taking into account the above, in order to confirm the validity of the application of the zero VAT rate and (or) exemption from excise taxes, a Russian taxpayer - an exporter of goods to the EAEU member states, simultaneously with the tax return, may submit to the tax authorities:
or An application with a mark from the tax authority of the EAEU member state into whose territory the goods were imported, about the payment of indirect taxes (exemption or other procedure for fulfilling tax obligations) on paper (if any);
or a List of applications on paper or in electronic form in accordance with Appendix No. 1 to the Order containing details of the Application (Application), information about which (which) was received by the tax authorities of the Russian Federation.
The taxpayer should check the receipt of information on the Application(s) using the Internet service of the Federal Tax Service of Russia, located on the official website: http\\:www.nalog.ru.
Verification by tax authorities of the information contained in the above-mentioned documents is carried out in accordance with section 13 of the Methodological Recommendations for maintaining the information resource "EAEU - Exchange", approved by Order of the Federal Tax Service of Russia dated 04/08/2015 No. ММВ-7-15/140@ (hereinafter referred to as the Methodological Recommendations ).
It should be noted that in the event of a negative result of an automated tax audit of the information contained in the List of Applications, the tax authority conducting the desk tax audit should be guided by the provisions of subclause 5 of clause 13.1 of the Methodological Recommendations.
In this regard, the tax authority conducting a desk tax audit has no grounds for requesting Applications, the details of which are included in the List of Applications.
Alexander Sorokin answers,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, see the recommendations.”
- Download forms
Appendix 2
to the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Customs Union on the paid amounts of indirect taxes
Rules for filling out an application for import of goods
and payment of indirect taxes
These Rules determine the procedure for filling out an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application) in the form of Appendix 1 to the Protocol on the exchange of information in electronic form on the paid amounts of indirect taxes between the tax authorities of the member states of the customs union.
1. The application is submitted by the taxpayer (hereinafter referred to as the taxpayer) to the tax authority at the place of registration on paper in four copies and in electronic form.
One copy of the Application remains with the tax authority, three copies are returned to the taxpayer with a mark from the tax authority confirming payment of indirect taxes in full (exemption from value added tax (hereinafter referred to as VAT) and (or) excise taxes or other payment procedure in relation to goods, which, in accordance with the legislation of a member state of the customs union, are imported into the territory of this state without paying indirect taxes). Two copies of the Application with a mark from the tax authority must be sent by the taxpayer to the taxpayer of the member state of the customs union from whose territory goods sold with a VAT rate of 0 percent (excise tax exemption) were exported.
2. The application consists of three sections and an appendix to it.
The first and third sections of the Application and the appendix to it are filled out by the taxpayer, the second section - by the tax authority.
The lines “Seller/Buyer” of the Application indicate:
for taxpayers of the Republic of Belarus - UNP (payer registration number), for taxpayers of the Republic of Kazakhstan - TRN (taxpayer registration number) or BIN (business identification number) or IIN (individual identification number), for taxpayers of the Russian Federation - TIN/KPP (identification number taxpayer/reason code for registration);
name of a legal entity or surname, name, patronymic of an individual entrepreneur;
country code, address of location (place of residence) of a legal entity (individual entrepreneur).
In case of concluding a leasing agreement (contract), an “X” is placed in the corresponding cell.
In case of concluding an agreement (contract) for the processing of customer-supplied raw materials, an “X” mark is placed in the corresponding cell.
On each sheet of the Application, the taxpayer indicates the number and date of completion of the Application.
The application is signed by the head of the organization or its representative and the chief accountant or individual entrepreneur. The powers of the representative must be confirmed in the manner established by the legislation of the member state of the customs union.
3. Completing Section 1.
Seller (line 01) - a person who has entered into an agreement (contract) with the Buyer specified in line 02, or with a commission agent, attorney or agent acting in the interests of the Buyer.
Buyer (line 02) – a person who purchases goods and submits an Application to the tax authority at the place of registration.
Section 1 is filled out by the Buyer of goods (a commission agent, attorney or agent, if the legislation of a member state of the customs union provides for the payment of indirect taxes by these persons when importing goods into the territory of one member state of the customs union from the territory of another member state of the customs union).
Line 05 indicates the details of the agreement (contract) (number and date of the agreement (contract), numbers and dates of specifications) concluded between the Seller and the Buyer.
When purchasing goods through a commission agent, attorney or agent under a commission agreement (contract), an agency agreement (contract) or an agency agreement (contract), if the legislation of a member state of the customs union does not provide for the payment of indirect taxes by these persons when importing goods into the territory of one state - a member of the customs union from the territory of another member state of the customs union:
a) line 01 “Seller” indicates the person selling goods to a person who is a commission agent, attorney or agent under an agreement (contract) with the Buyer;
b) in line 02 “Buyer” the person who is the principal, principal or principal under the agreement (contract) with the commission agent, attorney or agent named in subparagraph “a” of this paragraph is indicated;
c) line 05 reflects the details of the agreement (contract) between the Buyer specified in subparagraph “b” of this paragraph and the commission agent, attorney or agent;
d) line 06 reflects, among other things, the full name of the organization (full name of the individual entrepreneur) that is (is) a commission agent, attorney or agent under the agreement (contract) specified in subparagraph “e”;
e) line 07 reflects the details of the agreement (contract) between the commission agent, attorney or agent specified in subparagraph “c” of this paragraph and the Seller specified in subparagraph “a” of this paragraph.
If a taxpayer of a member state of the customs union imports into the territory of a given member state of the customs union goods that are a product of processing of customer-supplied raw materials purchased on the territory of another member state of the customs union and processed on the territory of a third member state of the customs union, fill in 2 (two ) Statements, in this case:
when filling out the columns of the Application sent to the Seller of goods (supply raw materials), in columns 2 and 6 of the table, the name and cost of the customer-supplied raw materials are indicated, respectively;
When filling out the columns of the Application sent to the Seller of work on processing of customer-supplied raw materials, columns 2 and 6 of the table indicate, respectively, the name of the product that is a processed product and the cost of work on processing customer-supplied raw materials.
To determine the amount of indirect taxes when importing goods, the taxpayer fills out a table indicating:
in column 2 - name of the goods based on the invoice or transport (shipping) documents. If it is necessary to reflect a large number of goods, instead of a list of names of specific goods, it is allowed to reflect the general appearance of these goods (for example, furniture instead of desks, beds, armchairs) in one line of the Statement and reflect information on all goods classified as specified in the corresponding columns of this line of the Statement type of goods;
in column 3 – product code (10 characters) according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union for excisable goods and in the case of applying a reduced VAT rate for certain categories of goods, as well as in other cases provided for by the legislation of a member state of the Customs Union;
in column 5 - the quantity of goods in the units of measurement indicated in column 4;
in columns 6 and 7 - the cost of the goods (work) and the currency code based on information from the invoice or transport (shipping) documents;
in column 8 – established by the central (national) bank member states of the customs union exchange rate of the national currency to the currency specified in the invoice or transport (shipping) document, on the date of acceptance of goods for registration;
in column 9 – series, number of transport (shipping) documents;
in column 10 – date of transport (shipping) documents;
in column 11 – invoice number;
in column 12 – invoice date;
in column 13 – the date the taxpayer accepted the goods for registration;
in column 14 – the tax base for excisable goods in the national currency of the person who filled out the Application. The tax base for excisable goods for which ad valorem excise rates are established is calculated as the product of the indicators in columns 6 and 8. For excisable goods for which fixed (specific) excise tax rates are established, the tax base is indicated based on the volume of imported goods in physical terms and is equal to the indicator in column 5. P on excisable goods for whichexcise taxes are levied by another authorized body, the amount of excise taxes paid to the budget of a member state of the customs union, indicated in column 19. In this case, a dash is entered in columns 14, 16 and 17;
in column 15 – tax base for VAT in the national currency of the person who filled out the Application. The tax base is calculated as the product of indicators in columns 6 and 8. For excisable goods, the VAT tax base is determined taking into account the amount of excise taxes indicated in column 19;
if this is provided for by the legislation of a member state of the customs union, the tax base in column 15 is calculated taking into account the amounts of expenses provided for in the legislation regulating the principles of determining prices for tax purposes;
in columns 16, 17 and 18 – tax rates for excise duties and VAT established by the legislation of the member state of the customs union. If the legislation provides for the exemption of goods when imported into the territory of a member state of the customs union from VAT and (or) excise taxes, the word “benefit” is entered in the columns. For excisable goods for which fixed (specific) excise tax rates are established, column 16 indicates the excise tax rate, recalculated in national currency at the exchange rate indicated in column 8. For excisable goods for which ad valorem tax rates are established, column 17 indicates the rate in percentages;
in column 19 - the amount of excise taxes calculated by the Buyer of goods based on the applicable tax rates indicated in column 16 (in the case of a fixed (specific) rate) or in column 17 (in the case of an ad valorem rate) to the tax base indicated in column 14;
in column 20 - the amount of VAT calculated based on the applicable tax rates indicated in column 18 to the tax base indicated in column 15.
If a transport (shipping) document confirming the movement of goods from the territory of one member state of the Customs Union to the territory of another member state of the Customs Union has a summary line, it is allowed to transfer information on the summary line of the transport (shipping) document to one line of the Application, indicating the general name of similar imported goods to each other.
If the transport (shipping) document indicates excisable goods or provides indicators related to goods subject to indirect taxes at different rates, or having different units of measurement, then all names of goods (each item) from the transport (shipping) document are transferred to the Application.
If a transport (shipping) document, which reflects several similar goods to each other, does not have a final line, then the indicators reflected in each line of the transport (shipping) document are transferred to the Application. In this case, columns 9 and 10 of the Application indicate information from the same transport (shipping) document.
If the invoice lists goods that are indicated in several transport (shipping) documents, then the items from each transport (shipping) document are transferred to the Application, taking into account the requirements set out above. At the same time, in columns 11 and 12 of the Application, the data of such an invoice is repeated.
4. The third section of the Application is completed in the following cases:
if the turnover (operations) for the sale of goods by the Seller specified in section 1 of the Application to the Buyer specified in section 1 of the Application are not subject to indirect taxes in accordance with the legislation of the member state of the customs union - the Seller, since the place of sale of such goods is not recognized territory of a member state of the customs union - the Seller. In this case, in line 08 “Seller (committee, principal, principal)” the taxpayer of the customs union member state from whose territory the goods were exported is indicated, who applied a VAT rate of 0 percent (excise tax exemption) when selling these goods. Line 12 indicates the details of the agreement (contract) (number and date of the agreement (contract), numbers and dates of specifications) concluded between the Seller and the Buyer specified in lines 08 and 09;
when selling goods to the Buyer (line 02) through a commission agent, attorney or agent. In this case, line 12 reflects the details of the commission agreement (contract), instructions or agency agreement (contract), and lines 08 and 09 - the parties to this agreement (contract).
5. In cases where more than three persons are involved in the supply of goods, the taxpayer in the Appendix indicates information about transactions for the sale of goods (movement of goods) from the Seller (the taxpayer of the member state of the customs union from whose territory the goods were exported and submitting to the tax body documents confirming the legality of applying the VAT rate of 0 percent and exemption from excise taxes) to the Buyer (taxpayer submitting the Application) indicating the persons participating in the relevant transactions, as well as information from agreements (contracts): name (UNP, INN/KPP, TRN either BIN or IIN, country code, location (place of residence), number and date of the agreement (contract), numbers and dates of specifications.
6. Within ten working days from the date of receipt of the Application and documents provided for by the Protocol on the procedure for levying indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the customs union, the official of the tax authority that accepted the Application must consider it and confirm the fact payment of indirect taxes (exemption or other method of payment), or reasonably refuse the appropriate confirmation and make the appropriate notes in section 2 of the Application.
The main task of the state is to ensure sustainable development of society based on internal economic resources. The basic instrument in the sphere of economic activity of the state is the taxation system. Mandatory payments to the budgets of all levels of government are made in the form of taxes, fees and duties. The relationship between the taxpayer and the object on which the tax is charged determines which tax group the payment belongs to:
- straight;
- indirect.
Direct tax - paid to the budget by the same person who owns the object of taxation. A classic example is the tax assessed on the income of individuals. Indirect tax is a payment levied in the sphere of trade turnover. The amount of indirect tax is usually included in the final price of the product or service. One of the cases of indirect taxation is the import of goods from the countries of the Eurasian Economic Union.
Note! Thus, all importers are obliged to notify the Federal Tax Service about the import of goods and payment of indirect taxes by submitting an application. The measure was adopted with the aim of exchanging information on the amounts of tax deductions between the tax authorities of the EAEU.
Application for import of goods and payment of indirect taxes
How to fill out an application for the import of goods in 2018
In electronic form, with four paper copies attached. An alternative option is one electronic copy, mandatory certified by means of an electronic digital signature. The application form and the rules for filling it out are clearly regulated. The correctness of filling out documents and the reliability of information directly affect the amount of tax obligations of the importer. Compliance with established rules ensures that problems with the law will not arise.
Structurally, the form consists of 3 sections. Section 1 contains information about the seller and buyer, as well as the imported product. Based on the specified data, the tax is calculated.
How to fill out section 1 of the application:
- In columns 1-2 indicate the name or full name of the supplier and recipient of the goods;
- In columns 3-4, indicate the codes of the countries of the supplier and recipient (643);
- In column 5, indicate the date of conclusion of the contract and its number.
How to fill out the table in section 1:
- Column 1 - serial number of the record;
- Column 2 - name;
- Column 3 - ten-digit code according to the foreign economic activity product nomenclature, if the non-excise product column is not filled in;
- Column 4 - unit of measurement of products indicated in the accompanying documents;
- Column 5 - volume of products supplied;
- Column 6 - cost;
- Column 7 - code of the currency specified in the agreement;
- Column 8 - the exchange rate established by the Central Bank of the Russian Federation at the time the goods are registered by the buyer; if the payment is made in rubles, the column is not filled in;
- Column 9 - 12 - series, number, date of the shipping document and invoice;
- Column 13 - date of acceptance by the buyer for registration;
- Column 15 - cost in rubles;
- Column 18 - VAT rate;
- Column 20 is the tax amount, calculated by multiplying columns 15 and 18. The column is not filled in if the product is not subject to VAT.
Note! For goods from the excisable category, you should indicate the volume of the tax base in column 14, the excise tax rate in columns 16-17 and the amount of excise tax in column 19.
Section 2 is intended to mark the registration of the document with the Federal Tax Service. It should be left blank. The necessary notes will be added to it by tax specialists.
Section 3 must be completed if:
- the purchase takes place through an intermediary or attorney;
- the supply agreement is concluded between a person who is a taxpayer of the EAEU country and a person who is a taxpayer of another country;
- sales are expected to take place on the territory of a state that does not impose indirect taxes.
Important! If more than 3 parties are involved in the delivery, an Appendix to the application is additionally filled out and executed, which indicates information about the principals and principals of the transaction.
Document preparation in 1C
What is included in the package of documents
In addition to the application, the taxpayer must submit for consideration to the tax authority:
- supply contract;
- shipping documents, such as cargo insurance;
- invoices with the seller’s details;
- bank statement reflecting the fact of payment of VAT.
After registering documents with the Federal Tax Service, when the information enters the database, three copies of the application are returned to the applicant. After which he sends two copies of the document to the counterparty.
Deadline for filing an application for the import of goods and payment of indirect taxes
A report on imported goods and taxes paid should be attached to the tax return and timed to coincide with the payment of VAT: before the 20th day of the month following the month in which the buyer accepts the goods for registration.
Errors and inaccuracies in the application
Important! If false information is found, the tax committee will refuse to register the application. Provides recommendations for eliminating them. The taxpayer also has the right to independently withdraw the application and, having corrected the shortcomings, re-send the documents to the tax authority. Review of the application takes place within 2 weeks. After that, the necessary marks are placed in section 2 of the application: signature of an authorized person, date and seal.
How to avoid mistakes in your application
Before submitting the package of documents to the Federal Tax Service, it will not be amiss to make sure that the information specified in it is correct:
- no discrepancies between the data presented in the application and in the indirect tax return;
- accuracy of calculations relative to the tax base;
- exact correspondence between the data of the electronic application and paper copies;
- and finally, timely and full payment of VAT.
How tax breaks work
The obligation to pay indirect tax lies with all persons and does not depend on the tax regime they apply. Exemption from value added tax applies only to three categories of imported goods:
- goods that are not subject to taxation in the receiving country;
- goods, the movement of which from the territory of one EAEU state to the territory of another EAEU state occurs within the framework of one organization;
- goods that individuals import for personal needs.
You can prepare the necessary documents in the appropriate accounting programs.
It is necessary to fill out an application for the import of goods and payment of indirect taxes. What date does it need to be issued and what other documents, in addition to the application, are provided to the tax office when importing goods - read the article.
Question: Please tell me what date should I fill out an application for the import of goods and payment of indirect taxes if the goods were imported on June 2, 2017?
Answer: In your case, the import application must be submitted to the tax office along with the relevant Declaration and other documents by July 20, 2017.
Indicate the date of the Application as the one on which you will submit the Application to the tax office. For example, it could be 07/17/2017.
Rationale
How to pay VAT when importing from countries participating in the Customs Union
When to pay tax
You must pay VAT when importing goods from member countries of the Customs Union no later than the 20th day of the month following the one in which:
the goods have been accepted for accounting;
the payment deadline under the leasing agreement has arrived (if goods are imported into Russia under a leasing agreement, which provides for the transfer of ownership of the goods to the lessee).
The following documents must be attached to the declaration:
application for the import of goods and payment of indirect taxes. The application form and the rules for filling it out are given in the protocol dated December 11, 2009. The application can be submitted either on paper in four copies with one electronic version (possible without an electronic seal), or in electronic form with an electronic (digital) signature. The program for preparing an application on paper and in electronic form is posted on the official website of the Federal Tax Service of Russia. Please note that the procedure for filling out an application for the import of goods and payment of indirect taxes does not depend on the status of settlements with the supplier. Even if the imported goods have not been paid for (not paid in full), fill out the application according to the general rules;
bank statement confirming payment of VAT to the budget. You may not have to submit a bank statement if the organization has overpaid federal taxes. In this case, the inspectorate may decide to offset this amount against VAT when importing from countries participating in the Customs Union;
This is stated in paragraph 20 of Appendix 18 to