Trade in goods from Belarus, how to work with VAT. How to properly register the export of goods and products to Belarus Supply of equipment to Belarus taxation

VAT when importing from Belarus must be paid to the budget not only by taxpayers using the main tax system, but also by those who work under special regimes. You will learn from our material how to correctly claim a deduction for import VAT when importing goods from Belarus and what features this procedure has.

You can get acquainted with the peculiarities of calculating VAT in certain situations on our forum. For example, you can find out whether transport costs when importing goods from Belarus are included in the VAT tax base.

At what rate is Belarusian VAT calculated?

When importing goods from Belarus, the Russian importer is obliged to pay import VAT, regardless of the territory of which country they were produced (this is evidenced by the letter of the Ministry of Finance of the Russian Federation dated September 8, 2010 No. 03-07-08/260). No exceptions are made for anyone: in this case, taxpayers pay VAT regardless of the chosen taxation system.

However, there is a list of goods exempt from import VAT. First of all, these are the lists given in Art. 150 of the Tax Code of the Russian Federation and the Decree of the Government of the Russian Federation dated April 30, 2009 No. 372, issued in accordance with it. The exemption under Art. 149 of the Tax Code of the Russian Federation.

For non-tax-exempt goods, the usual rates for import from Belarus are 20% (18% until 01/01/2019) or 10%, depending on the type of goods. A reduced 10% rate is provided for goods included in special lists established by the Government of the Russian Federation. In particular, for food products and children's products, such lists were approved by Decree of the Government of the Russian Federation dated December 31, 2004 No. 908. Imported products for which no benefits are established are taxed at a rate of 20% (18% until January 1, 2019).

NOTE! For shipments during the transition period, you need to choose the VAT rate based not on the date of shipment of goods by the foreign seller, but on the date of their acceptance for registration by the Russian buyer. If the goods were shipped in 2018 and registered in 2019, the rate will be 20%.

When should VAT on imports from Belarus to Russia be transferred to the budget?

VAT must be paid by the 20th day of the month following the one in which the imported goods were registered. If a company has overpaid federal taxes, they may not remit import VAT at all. However, in this case, inspectors must submit a corresponding application requesting offset of the overpayment.

It should be borne in mind that, according to paragraph 4 of Art. 78 of the Tax Code of the Russian Federation, tax authorities are given 10 working days from the date of filing such an application to make a decision on the offset. And if the organization sends it without taking into account the fact that payment must be made by a certain day, it is quite likely that the inspectorate will carry out an offset when the VAT payment deadline has already passed, and then penalties will be charged.

Import from Belarus to Russia: what is submitted to the tax office

For imported goods and materials it is filled in special declaration on indirect taxes. In addition, tax officials should send a number of papers confirming the fact of import and payment of VAT to the budget.

The declaration is completed for the month in which the imported goods and materials were recorded. Moreover, if there was no fact of import, there is no need to compile it.

This declaration is sent to the inspectorate no later than the 20th day of the month following the one in which the assets were recorded. If the company had 100 or fewer employees last year, the declaration can be submitted in paper form. It should be remembered that the mandatory electronic form is provided only for regular (quarterly) VAT returns. The tax authorities themselves speak about this (letter from the Federal Tax Service of the Russian Federation for Moscow dated March 11, 2014 No. 16-15/021948).

Importing companies fill out section 1 of the application, entering information about the supplier and buyer, information about the contract and the cost of imported goods and materials. Section 2 of the application is filled out by the inspectors themselves (here they also put their mark on payment of VAT). In some situations, for example, during mediation, the importer must also complete the third section.

You can download the application form on our website:

Inspectors review the application within 10 working days. As for the copies, one of them remains with the controllers, and the rest are returned to the importing company with a tax payment stamp. Of these, one document will remain with the company itself, and the other 2 will be transferred to the Belarusian supplier so that he can confirm the zero export rate on his territory.

How to deal with deadlines

In practice, there are often situations when VAT on imports from Belarus is paid in one quarter, and the importer receives a tax mark on the application in the next. According to officials, in this case, VAT is deducted only after the appropriate mark is made (letter of the Ministry of Finance of the Russian Federation dated July 2, 2015 No. 03-07-13/1/38180).

However, judges in such situations often take the side of taxpayers who claim a deduction during the period of actual payment of VAT to the budget, without waiting for the inspectors’ mark (Resolution of the Federal Antimonopoly Service of the Moscow District dated July 25, 2011 No. KA-A41/7408-11). However, if you don’t want to argue with the tax office, then it would be more advisable to wait for the mark.

Results

Goods imported from the EAEU countries (including from Belarus) are subject to VAT at regular rates (18 and 10%), unless they are exempt from tax. Payment of such tax is mandatory for all importers, regardless of the tax regime they apply. The deadline for payment and reporting of tax accrued on imports from the EAEU expires on the 20th day of the month following the reporting month.

The reporting is presented by an indirect tax declaration and an import statement, accompanied by copies of documents confirming the import and payment of tax. For a month in which there are no import transactions, reporting is not submitted. The paid tax, subject to the acceptance by the Federal Tax Service of the import documents, is subject to deduction.

See also our articles:

• “VAT on imports from Kazakhstan to Russia”;
• “VAT on the import of goods from Kyrgyzstan to Russia”;

Transaction passport

Reporting on calculations

Responsibility for violations of currency legislation

Tax lawyer Gordon A.E.

We have been supporting transactions for 15 years

Get ready!

After Russia, Belarus, Kazakhstan, Kyrgyzstan and Armenia signed the agreement “On the Eurasian Economic Union” on May 29, 2014, supplies of goods from Russia to Kazakhstan acquired the features of intra-Russian or intra-Kazakhstan supplies of goods. At the same time, the existence of this agreement and the Customs Union did not abolish the existence of the independent states of Russia and Belarus. Therefore, participants in the supply of goods from Russia and Belarus, if one is registered in Russia and the other in Belarus, are economic entities of different states.

For the currency legislation of Russia, legal entities created in accordance with the legislation of the Russian Federation are residents of the Russian Federation, and those created under the legislation of Belarus are not residents of the Russian Federation. Thus, a supply between Russia and Belarus is a transaction between a resident and a non-resident of the Russian Federation, and settlements under such transactions are regulated by the Law of the Russian Federation “On Currency Regulation and Currency Control”.

What you need to consider when making deliveries between Russia and Belarus

Settlements for deliveries from Russia to Belarus and vice versa are foreign exchange transactions for the parties, regardless of whether they use rubles or foreign currency for this purpose. Participants in such transactions will be under currency control, which imposes additional responsibilities on them - providing additional documents to the bank. Failure to comply with these duties will result in fines. And in case of systematic violations, banks may refuse to allow the client to make payments for export-import transactions.

Rule 1:

Settlements through accounts in authorized banks

As a general rule, currency transactions between residents of the Russian Federation and non-residents are carried out without restrictions. Residents for settlements under supply contracts with Belarus use accounts in Russian banks in rubles or in foreign currency. At the same time, settlements with non-residents can only be carried out through authorized banks - banks created in accordance with the legislation of the Russian Federation and having the right, on the basis of licenses from the Central Bank of the Russian Federation, to carry out banking operations with funds in foreign currency.

In this sense, almost all Russian banks are “authorized banks”. To avoid surprises, already at the stage of preparing a supply contract with Kazakh partners, it is recommended to clarify this issue with the bank where the Russian organization has a bank account. For example, some banks do not service foreign trade transactions, or impose excessive demands on their clients.

Rule 2:

Repatriation of foreign currency and Russian currency

For residents of the Russian Federation - participants in foreign trade transactions, this means the obligation to receive into their accounts proceeds from the sale of goods, works, services within the period established by the foreign trade contract, as well as to return the advance payment if the foreign supplier has not completed the delivery. Control over compliance with the deadline is carried out by an authorized bank through the accounts in which a resident of the Russian Federation makes payments under the contract.

The bank monitors compliance with settlement deadlines using the Transaction Passport.

Rule 3:

Transaction passport for delivery from Russia to Belarus and from Belarus to Russia

A transaction passport is issued for each transaction with a non-resident by an authorized bank, according to documents submitted by a resident of the Russian Federation. Exceptions are made for transactions worth less than 50 thousand US dollars (or its equivalent at the rate of the Central Bank of the Russian Federation).

The transaction passport indicates:

1) transaction passport number and date of its execution;

2) information about the resident and his foreign counterparty;

3) general information about the foreign trade transaction (date of the agreement, contract number (if any), total amount of the transaction (if any) and currency of the transaction price, date of completion of fulfillment of obligations under the transaction);

4) information about the authorized bank in which the transaction passport is issued and through the accounts in which settlements for the transaction are carried out;

5) information about re-registration and the grounds for closing the transaction passport.

The rules for issuing transaction passports are established by the Central Bank of the Russian Federation in Instruction of the Central Bank of the Russian Federation dated 06/04/2012 No. 138-I “On the procedure for the submission by residents and non-residents to authorized banks of documents and information related to currency transactions, the procedure for issuing transaction passports, as well as the accounting procedure by authorized banks currency transactions and control over their implementation” (hereinafter referred to as the Instructions).

Thus, when delivering goods to Kazakhstan, a Russian resident-exporter is obliged to provide the authorized bank with a transaction passport and the necessary documents in the shortest possible time:

— If foreign currency earnings are credited to the resident’s account, no later than 15 days from the date of its credit to the transit account;

— If obligations under the contract are fulfilled by exporting goods from the territory of the Russian Federation and customs declaration is not applied - no later than 15 working days after the end of the month in which supporting documents were issued - transport (shipping, shipping), commercial documents (clauses 6.5.5, 9.2 Instructions).

To open a transaction passport, a resident of the Russian Federation simultaneously provides the following documents and information to the authorized bank:

1) One completed copy of the PS form (form 1 and (or) form 2)

2) A contract, the fulfillment of obligations under which requires the execution of a contract, as well as information on the terms of settlements under the contract;

3) Other documents and information taking into account the requirements of the Instructions of the Central Bank of the Russian Federation, including documents and information that contain information (including information determined (calculated) by the resident independently) specified by the resident in the completed PS form

4) Notice of opening (closing) of an account accepted by the tax authorities at the place of registration of the resident.

Important: The bank may not accept a service contract and refuse to issue a transaction passport only on the grounds established in the Instructions. For example, “If there is reason to believe that currency transactions are carried out for the purpose of laundering proceeds from crime.”

Re-issuance of the transaction passport

The transaction passport for one contract can be reissued several times.

That, in accordance with clauses 8.1, 8.3, 8.4 of the Instructions, when making changes and (or) additions to the Contract that affect the information contained in the executed PS, or changes in other information specified in the executed PS (except for changes in information about the PS bank), a resident sends to the PS bank an application for re-registration of the PS, documents and information that are the basis for making changes to the PS, no later than 30 working days after the date of making the corresponding changes to the Unified State Register of Legal Entities.

Often there is a change in the address of the location of the organization during the execution of the contract or changes are made to the text of the contract.

1. If during the execution of the contract its terms change, check whether there are grounds for re-issuing the transaction passport.
2. If the address of a Russian resident changes, reissue the transaction passport!

Rule 4:

Providing a certificate of foreign exchange transactions

A resident of the Russian Federation, when crediting funds under a foreign trade contract to a transit account, is required to provide the authorized bank with a Certificate of Currency Transactions and relevant documents. The responsibility lies with both exporters and importers.

Typical violations of currency legislation under contracts with Belarus and liability for them

1. The transaction passport has not been issued:

– a resident of the Russian Federation did not submit the relevant documents, did not submit them on time, did not submit them in full, etc. – liability under Part 6 of Art. 15.25 of the Code of the Russian Federation on Administrative Offenses in the form of a fine, for officials - 4 - 5 thousand rubles, for organizations - 40 - 50 thousand rubles.

Repeated similar violation - officials - 14 - 15 thousand rubles, organizations 120 - 150 thousand rubles.

1. The transaction passport has not been reissued:

If such re-registration is mandatory - liability under Part 6 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation - for organizations from 40-50 thousand rubles,

Repeated – 120 – 150 thousand rubles.

1. Failure to submit a certificate of foreign exchange transactions(for organizations):

– according to Part 6.3 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation up to 40-50 thousand rubles.

If repeated – up to 120-150 thousand rubles.

VAT when importing from Belarus must be paid to the budget not only by taxpayers using the main tax system, but also by those who work under special regimes. You will learn from our material how to correctly claim a deduction for import VAT when importing goods from Belarus and what features this procedure has.

You can get acquainted with the peculiarities of calculating VAT in certain situations on our forum. For example, you can find out whether transport costs when importing goods from Belarus are included in the VAT tax base.

At what rate is Belarusian VAT calculated?

When importing goods from Belarus, the Russian importer is obliged to pay import VAT, regardless of the territory of which country they were produced (this is evidenced by the letter of the Ministry of Finance of the Russian Federation dated September 8, 2010 No. 03-07-08/260). No exceptions are made for anyone: in this case, taxpayers pay VAT regardless of the chosen taxation system.

However, there is a list of goods exempt from import VAT. First of all, these are the lists given in Art. 150 of the Tax Code of the Russian Federation and the Decree of the Government of the Russian Federation dated April 30, 2009 No. 372, issued in accordance with it. The exemption under Art. 149 of the Tax Code of the Russian Federation.

For non-tax-exempt goods, the usual rates for import from Belarus are 20% (18% until 01/01/2019) or 10%, depending on the type of goods. A reduced 10% rate is provided for goods included in special lists established by the Government of the Russian Federation. In particular, for food products and children's products, such lists were approved by Decree of the Government of the Russian Federation dated December 31, 2004 No. 908. Imported products for which no benefits are established are taxed at a rate of 20% (18% until January 1, 2019).

NOTE! For shipments during the transition period, you need to choose the VAT rate based not on the date of shipment of goods by the foreign seller, but on the date of their acceptance for registration by the Russian buyer. If the goods were shipped in 2018 and registered in 2019, the rate will be 20%.

When should VAT on imports from Belarus to Russia be transferred to the budget?

VAT must be paid by the 20th day of the month following the one in which the imported goods were registered. If a company has overpaid federal taxes, they may not remit import VAT at all. However, in this case, inspectors must submit a corresponding application requesting offset of the overpayment.

It should be borne in mind that, according to paragraph 4 of Art. 78 of the Tax Code of the Russian Federation, tax authorities are given 10 working days from the date of filing such an application to make a decision on the offset. And if the organization sends it without taking into account the fact that payment must be made by a certain day, it is quite likely that the inspectorate will carry out an offset when the VAT payment deadline has already passed, and then penalties will be charged.

Import from Belarus to Russia: what is submitted to the tax office

For imported goods and materials it is filled in special declaration on indirect taxes. In addition, tax officials should send a number of papers confirming the fact of import and payment of VAT to the budget.

The declaration is completed for the month in which the imported goods and materials were recorded. Moreover, if there was no fact of import, there is no need to compile it.

This declaration is sent to the inspectorate no later than the 20th day of the month following the one in which the assets were recorded. If the company had 100 or fewer employees last year, the declaration can be submitted in paper form. It should be remembered that the mandatory electronic form is provided only for regular (quarterly) VAT returns. The tax authorities themselves speak about this (letter from the Federal Tax Service of the Russian Federation for Moscow dated March 11, 2014 No. 16-15/021948).

Importing companies fill out section 1 of the application, entering information about the supplier and buyer, information about the contract and the cost of imported goods and materials. Section 2 of the application is filled out by the inspectors themselves (here they also put their mark on payment of VAT). In some situations, for example, during mediation, the importer must also complete the third section.

You can download the application form on our website:

Inspectors review the application within 10 working days. As for the copies, one of them remains with the controllers, and the rest are returned to the importing company with a tax payment stamp. Of these, one document will remain with the company itself, and the other 2 will be transferred to the Belarusian supplier so that he can confirm the zero export rate on his territory.

How to deal with deadlines

In practice, there are often situations when VAT on imports from Belarus is paid in one quarter, and the importer receives a tax mark on the application in the next. According to officials, in this case, VAT is deducted only after the appropriate mark is made (letter of the Ministry of Finance of the Russian Federation dated July 2, 2015 No. 03-07-13/1/38180).

However, judges in such situations often take the side of taxpayers who claim a deduction during the period of actual payment of VAT to the budget, without waiting for the inspectors’ mark (Resolution of the Federal Antimonopoly Service of the Moscow District dated July 25, 2011 No. KA-A41/7408-11). However, if you don’t want to argue with the tax office, then it would be more advisable to wait for the mark.

Results

Goods imported from the EAEU countries (including from Belarus) are subject to VAT at regular rates (18 and 10%), unless they are exempt from tax. Payment of such tax is mandatory for all importers, regardless of the tax regime they apply. The deadline for payment and reporting of tax accrued on imports from the EAEU expires on the 20th day of the month following the reporting month.

The reporting is presented by an indirect tax declaration and an import statement, accompanied by copies of documents confirming the import and payment of tax. For a month in which there are no import transactions, reporting is not submitted. The paid tax, subject to the acceptance by the Federal Tax Service of the import documents, is subject to deduction.

See also our articles:

• “VAT on imports from Kazakhstan to Russia”;
• “VAT on the import of goods from Kyrgyzstan to Russia”;

Value added tax (VAT) is an indirect tax that is levied on each product, work, or service sold or produced. In other words, we can say this is a tax on the difference between the sale price and the purchase price of goods, works or services. This tax is paid by the end consumer.

VAT rates

There are three VAT rates applied in the Russian Federation, these are:

• 18% – all goods, works or services on the territory of the Russian Federation are subject to taxation;
• 10% – some food products, meat products, medical products and children's products are subject to taxation;
• 0% are goods that are exported; pipeline transport of oil and gas; electricity transmission; transportation by rail, air and water transport

Who is the VAT payer?

Based on Article 143 of the Tax Code of the Russian Federation, VAT payers are the following persons:

• Legal entities - these can be both Russian and foreign companies;
• Individual entrepreneurs;
• Persons who move goods across the customs border.

All NDM taxpayers can be divided into two groups:

Group 1 – taxpayers within the country, those who pay tax for the sale of goods, works or services in the territory of the Russian Federation;

Group 2 – taxpayers who pay VAT when importing goods at the customs border.

There are many more imported goods taxpayers than domestic taxpayers. Since not all taxpayers within the country pay this tax due to the fact that not all taxpayers are on the general taxation system. And when importing goods from abroad, the taxpayer is obliged to pay tax, so everyone pays it.

Who is not a VAT payer?

Let us present those who are not VAT payers in the form of a table:

Persons who are not VAT payers do not have the right to require their customers to pay VAT when carrying out transactions for the sale of goods, works or services. They also should not indicate the amount of VAT in contracts or invoices, as well as in the primary documentation.

Persons who are not VAT payers do not draw up an invoice when performing a transaction for the sale of goods, works or services.

VAT on export of goods

According to the legislation of the Russian Federation, when sending goods for export, a 0% VAT rate is applied. What needs to be done in order to receive this rate when exporting:

• When exporting goods, it is necessary to comply with the customs export procedure;
• Export goods provided that they are moved to a special economic zone;
• Carrying out international transportation.

The customs procedure should be understood as follows: when exporting goods outside the country, it is necessary to pay customs duties, comply with all movement rules, namely not export prohibited goods outside the Russian Federation, provide documents and certificates for exported goods, which contain information about the origin of the goods that are going to export.

Goods transported to the FEZ are allowed to be warehoused, stored, processed for production, sent for repair, and other loading/unloading activities are carried out for further transportation to their destination.

VAT on export to Belarus

Belarus is part of the Customs Union (CU) and is subject to the rules of the customs union like all other members of the CU.

When sending goods to Belarus, it is necessary to provide the required package of documents to the Federal Tax Service before the end of 180 days from the date of shipment of the goods to the buyer.

Documents that confirm the fact of the export transaction:

• Contact for the supply of goods;
• Waybills;
• Waybills for shipment of goods, UPD, invoice;
• Application for import of goods and payment of VAT;
• Declaration of export transaction.

The value added tax declaration must be submitted to the tax office in the quarter in which documents confirming the export transaction were provided in order to apply zero VAT rates.

General rules for applying the zero VAT rate when exporting to Belarus

We present the algorithm of actions when exporting goods to Belarus in the form of a table:

When declaring an export delivery, there can be two situations: either documents were provided on time, or supporting documents were not provided within 180 calendar days.

Let's consider each situation separately:

Situation 1: Documents on the export transaction were collected in a timely manner and sent to the Federal Tax Service. In this situation, the shipment of goods and tax deductions should be reflected in the fourth section of the VAT return for the quarter in which the documents were collected. Documents regarding the export transaction must be submitted to the tax office along with the VAT return.

Situation 2: Within 180 calendar days, we did not have time to collect the required package of documents. In this situation, the shipment of goods and tax deductions must be reflected in the sixth section of the VAT return. This section will need to be included in the clarifying declaration for the period when the goods were shipped for export. In this situation, the supplier of goods for export will have to pay VAT in the amount of 18% or 10%, depending on what kind of goods are exported. The tax paid can be deducted only after the entire package of documents for the export transaction has been collected.

First, a little about the legislative framework.
The general procedure regulating export operations is established by Federal Law dated November 27, 2010 No. 311-FZ “On customs regulation in the Russian Federation.”
The procedure for paying VAT on exports or imports between countries that are members of the Customs Union (hereinafter referred to as the CU) is regulated by:

• Protocol on Goods (Protocol dated December 11, 2009 “On the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the Customs Union” (hereinafter referred to as the Protocol on Goods);
• Minutes of December 11, 2009 “On the exchange of information in electronic form between the tax authorities of the CU member states on the paid amounts of indirect taxes.”
• Decision of the Interstate Council of the Eurasian Economic Community dated May 21, 2010 No. 36 “On the entry into force of international treaties forming the legal framework of the Customs Union”;
• Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008 “On the principles of levying indirect taxes on the export and import of goods, performance of work, provision of services in the Customs Union” (hereinafter referred to as the CU Agreement).

The participants of the Customs Union (CU) united into a single customs territory are three countries:

• Republic of Belarus;
• The Republic of Kazakhstan;
• Russian Federation.

When selling goods within the Customs Union, a special procedure is in effect, regulated by the above legislative acts.
According to Article 2 of the CU Agreement, when selling goods within the CU, subject to documentary confirmation, a zero VAT rate is applied.
General rules for applying the zero VAT rate when exporting within the Customs Union

Let's look at the export procedure itself using an example.

The goods are shipped to Belarus or Kazakhstan

When shipping goods to the Republic of Belarus or Kazakhstan, a delivery note and an invoice are drawn up, indicating the VAT rate of 0%. There is no need to mark these documents with the tax office. However, at your request, they can mark it.
If you previously set off VAT on the shipped goods, it must be restored. You can deduct the VAT amount or present it VAT recoverable only after you confirm the fact of export.

• In order to confirm export, collect a complete package of documents for export shipment.

The package of documents should be collected no later than 180 calendar days from the date of shipment. The date of shipment is the date the document is issued to the buyer or carrier.
You will need to collect the following documents:

• Agreement (contract) on the basis of which the goods were shipped;
• Application for the import of goods and payment of indirect taxes in the approved form;
• Transport and shipping documents confirming the export of goods.

Previously, the list of required documents included a bank statement. From 01.10.2011, due to amendments made to the Tax Code, it is no longer necessary to provide a bank statement.

• We fill out a tax return.

For this operation, Section 4 or 6 of the VAT declaration is completed. When filling out, you should indicate the export transaction code:

• if exported goods within the country are subject to VAT at a rate of 18% - 1010406;
• if exported goods within the country are taxed at a rate of 10% - 1010404.

If a complete package of documents is collected within the allotted time

Fill out your VAT return. Enter your export data in section 4 of the declaration. The declaration is drawn up for the quarter in which the package of documents was collected.

Filling out section 4 of the VAT return
In column 1, indicate the transaction codes, according to Appendix No. 1 to the Procedure for filling out the VAT return:

• Code 1010401 – code of goods not specified in clause 2 of Art. 164 of the Tax Code of the Russian Federation, i.e. which in Russia are subject to a VAT rate of 18%;
• Code 1010402 – code of goods specified in paragraph 2 of Article 164, i.e. which in Russia are taxed at a rate of 10%;
• Code 1010403 – code of goods not specified in paragraph 2 of Article 164, which are subject to taxation;
• Code 1010404 – code of goods specified in paragraph 2 of Article 164, which are subject to taxation.
• Next, fill in all other fields in accordance with each operation code.

In column 2, indicate the tax base for the tax period for which you are preparing the declaration.
In column 3, reflect the amount of tax deductions for the sale of goods, which include:

• the amount of tax that is indicated in the invoice that you received from the Russian supplier when purchasing the goods;
• the amount of tax that you paid when importing goods to Russian customs, if the goods are imported;
• the amount of tax paid by the buyer, who is a tax agent;
• and so on.

In column 4, indicate the amount of tax for which you did not collect a package of documents earlier and included them in column 3 of section 6 of the declaration in previous tax periods.
In column 5, indicate the amount of tax that was previously accepted for deduction, but did not have time to collect documents to confirm the zero VAT rate. Previously, you included this amount in column 4 of section 6 of the declaration. Now you must pay this amount to the budget.
In line 10, add the values ​​of columns 3 and 4, and reduce it by the amount of column 5, you should get the amount of tax that you can deduct for a given tax period.
Fill in only those columns for which you have had relevant transactions.

Now, submit your declaration with a package of documents to the tax office. First, in a special program that can be found on the tax authority’s website, reflect all the data on the export operation and submit it on a magnetic medium to your inspection along with other documents. Print out the application in four copies; the tax office will return three copies to you with its mark upon completion of the audit.
So, take the following documents to the tax office:

• VAT return with completed section 4 – 2 copies;
• Statement on the import of goods and payment of indirect taxes (Appendix 1 to the Protocol on Goods) – 4 copies; (enter data on export operations into a special program - TS-exchange (tconp));
• Covering letter for the package of documents listing the documents to be provided;
• Contract with a counterparty - an organization of the Republic of Belarus or Kazakhstan;
• Contact attachments;
• Packing list;
• Invoice with zero VAT rate;
• Customs declaration with a mark from the customs authority;
• Shipping and transport documents with marks from customs authorities;
• Agreement with the transport company with attachments;
• Application;

After the check, the tax office returns 3 copies of the Import Application to you with its marks - you keep 1 copy for yourself, 2 give it to the foreign counterparty.

Section 5 of the declaration is completed if, in previous tax periods, documents to confirm a zero certificate:

• Collected;
• Not collected;

But the right to apply the deduction arose only in this period. Therefore, fill out the fifth section only if you have grounds for deductions.
This happens in the following cases:

• If you collected the documents on time, but did not fulfill the conditions for applying deductions.
• They did not have time to collect all the documents in previous periods, and then they submitted an updated declaration with the sixth section completed. But the deductions were not declared in that period, because... did not fulfill the conditions for applying VAT deductions.
• Fill in the “Reporting year” or “Tax period” columns according to the data of the declaration in which you previously reflected the transactions for which the documents were collected.
• In column 1, as in section 4, indicate the amounts for the appropriate codes. And then fill in all the columns for each operation code.
• In column 2, indicate the tax base for each transaction subject to a zero VAT rate, for which all documents were collected, and the validity of the application was confirmed in the period indicated in the columns “Reporting year” and “Tax period”.
• In column 3, indicate the amount of tax based on the tax bases indicated in column 2.
• In column 4, reflect the tax bases for those transactions for which the validity of applying the zero rate was not documented in the period specified in the columns “Reporting year” and “Tax period”.
• In column 5, reflect the tax amounts according to the tax bases indicated in column 4.
• Section 5 should be completed separately for each tax period, i.e. quarter, information about which was indicated in the “Reporting year” and “Tax period” columns of this section.

If you did not manage to collect a complete package of documents within the allotted time

Please fill out Section 6 if you have not collected a package of documents. You should draw up an updated VAT return for the period (quarter) in which the goods were shipped to the buyer.
Calculate the amount of VAT on the date of shipment on the cost of the shipped goods, at the appropriate rate of 10 or 18 percent, depending on the rate at which the goods are taxed.
If in the next tax periods you collect all supporting documents, then fill out the declaration for the period in which you collected the full package, and enter the data in the fourth section of the declaration, according to the previously specified method.

Now fill out the sixth section as follows:

In column 1, in the same way as when filling out sections 4 and 5, reflect the transaction codes.

Fill in all other columns according to each code for which you had transactions.

In column 2, indicate the tax bases for the relevant transactions separately for each VAT rate. In column 3, reflect the amount of tax, separately in accordance with the VAT rate, the validity of applying a zero rate for which has not been documented. Calculate the tax amount for each transaction code as follows: multiply the amount reflected in column 2 by the tax rate (10 or 18) and divide by 100. In column 4, reflect tax deductions for those transactions for which the validity of applying a zero rate has not been confirmed, those. did not collect the complete package of documents. Line 010 indicates the total amount of columns 2-4. If the sum of column 3 on line 010 is higher than the amount in column 4 on line 010, reflect the difference obtained as a result of subtraction on line 020 of section 6. If the sum of column 3 on line 010 is less than the total amount of column 4 on line 010, then indicate the difference in line 030 of this section.

So, we have examined the general procedure for tax accounting for VAT, the documents that need to be collected to confirm the legality of applying VAT at a rate of 0%, and also examined the procedure for filling out a VAT return in different cases.