Foreign economic activity. Value added tax on the export of certain works and services, the procedure for calculation and payment (the most important)

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Foreign economic activity. Value added tax on the export of certain works and services, the procedure for calculation and payment (the most important)

Lecture notes, cheat sheets

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73. Value added tax on the export of certain works and services, the procedure for calculating and paying

For exported goods and services, value added tax is levied at a zero rate. So, in accordance with Art. 164 of the Tax Code of the Russian Federation, taxation is carried out at a tax rate of 0 percent when selling:

1) works (services) directly related to the production and sale of goods exported under the customs regime of export.

2) works (services) for accompanying, transporting, loading and reloading goods exported outside the territory of the Russian Federation and imported into the Russian Federation, performed by Russian carriers, and other similar works (services), as well as works (services) for processing goods placed under customs regimes for the processing of goods in the customs territory and under customs control;

3) works (services) directly related to the carriage (transportation) through the customs territory of the Russian Federation of goods placed under the customs regime of transit through the said territory;

4) services for the carriage of passengers and baggage, provided that the point of departure or destination of passengers and baggage are located outside the territory of the Russian Federation, when arranging transport on the basis of uniform international shipping documents;

5) goods (works, services) for official use by foreign diplomatic and equivalent missions or for personal use by the diplomatic or administrative and technical staff of these missions, including their family members living with them.

Taxpayers applying a zero rate are reimbursed from the budget for the amount of tax paid by them when purchasing goods (works, services) used in the production of zero-rate products (goods, works, services). Reimbursement occurs by returning or offsetting the paid amounts of tax based on the decision of the tax authority, to which the taxpayer submits a separate declaration.

When implementing works (services), to confirm the validity of applying the 0 percent tax rate, the following documents are submitted to the tax authorities:

1) a contract (copy) of the taxpayer with a foreign or Russian person for the performance of the said works (services);

2) a bank statement confirming the actual receipt of proceeds from a foreign or Russian person - the buyer of the specified works (services) to the taxpayer's account in a Russian bank.

3) a customs declaration (copy) with marks of the Russian customs authority that released the goods under the customs regime of export or transit, and of the border customs authority through which the goods were exported outside the customs territory of the Russian Federation;

4) copies of transport, shipping and (or) other documents confirming the export of goods outside the customs territory of the Russian Federation (importation of goods into the customs territory of the Russian Federation);

The above documents (copies) are submitted by taxpayers to confirm the validity of applying the 0 percent tax rate, no later than 180 days from the date of registration by regional customs authorities of the cargo customs declaration for the export of goods under the customs regime of export or transit (customs declaration for the export of supplies under the customs regime supply movements).

If, after 180 days from the date of release of goods by regional customs authorities in the export or transit regime, the taxpayer has not submitted the specified documents (their copies), the specified operations for the sale of goods (performance of work, provision of services) are subject to taxation at the rates of 10% or 18%, respectively. If subsequently the taxpayer submits documents (copies thereof) to the tax authorities justifying the application of the tax rate of 0 percent, the paid amounts of tax shall be refunded to the taxpayer.

Author: Bobkova O.V.

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