home / Terminology / Zero VAT rate on imports. VAT when importing equipment to Russia. VAT refund on import of goods
16.10.2020

Zero VAT rate on imports. VAT when importing equipment to Russia. VAT refund on import of goods

If there is a fact of purchase of goods, work or services from a foreign supplier (importer).

Payment for such indirect tax and confirmation of claims for payment to the authorities that control the fact of payment are provided by law. At the same time, it is necessary to strictly adhere to the terms of payment of the import tax upon import.


Previously, the existing union of states was the Customs Union. Since January 2015, the renewed union of states - the EAEU began to operate, which currently includes:

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

Organizations and individual entrepreneurs, when importing goods into these countries, are required to calculate import VAT not at customs, but in their own IFTS, and at the same time display the data in the appropriate one.

According to the legislation, imported goods and services imported into the federal territory are taxed according to settlement rate 10% or 18%. In the event that the sale of a certain product is subject to taxation at a rate of 18% within the country, then upon the import of such a product, the tax is paid at the appropriate rate.

In certain cases, the import of goods is not taxed. For example, if on Russian territory import medical goods - their sale in Russia is not subject to value added tax.

All importers are obliged to pay import tax without exception:

  • recognized (in relation to the calculation of tax);
  • organizations and individual entrepreneurs in special modes.

Persons from the second and third paragraphs include import VAT in the cost of services or goods purchased during the reporting period.

VAT deduction on import

The payers of internal VAT have the opportunity to take k upon import only after such goods are registered, as well as the payment of tax to the state. also in mandatory, in order to calculate such a tax deductible, you need to have documentary evidence of the import operations. There are grounds for such securities:

  • customs declaration - carefully follow the order of affixing the stamps on the document;
  • a document confirming the payment of tax to the state.

From EAEU countries

The recipient of import VAT is the Federal Tax Service Inspectorate.

VAT is paid no later than the date of submission of the special declaration and is determined by the following formula:

Import VAT amount = tax base × VAT rate

Tax base = value of purchased goods, increased by the amount of excise taxes(if excisable goods are purchased)

The amount of VAT payable to the budget on goods imported from the EAEU member countries is reflected in the special and excise taxes.

The tax base is determined as of the date the imported goods are accepted for registration.

From other countries

The recipient of the import VAT is the customs service.

This tax is determined by the following formula:

Import VAT amount = tax base × VAT rate

Tax base = customs value + customs duty + excise tax on excisable goods.

VAT on imports of services

Upon the purchase of a service from a foreign person, the customer undertakes to pay VAT to the state as a counterparty if the place of sale is the territory of Russia. The tax is withheld simultaneously with the money transfer procedure to a foreign person of the same amount. In this case, the customer receives the amount of income, calculated minus VAT.

The following VAT is transferred to the BCC: in the field of payment order 101 (“status”), “2” is written.

If in the reporting quarter, in which there was a fact of withholding the agent's VAT when importing services, it is necessary to submit reports to the Federal Tax Service Inspectorate by filling out a regular VAT return.

From the first quarter of the current year, the declaration is filled in according to an updated form.

Required documentation package

In order to display the data in the declaration upon import and submit it to the tax office at the place of registration, you will need a package of documents:

  • statements (four copies);
  • Bank statements;
  • extracts of transport documents;
  • statements of invoices;
  • extracts of contracts;
  • extracts of information messages;
  • other documents that were involved in the import of goods.

Completion Guide

When filling out the VAT declaration, all reporting are obligatory in any case. title page and section one of the declaration, namely to organizations:

  • for which, during the period of monthly reporting, there was a fact of registration of goods imported into the territory of the federation from the EAEU countries (regardless of whether such goods are subject to VAT or not);
  • for whom the lease payment deadline has arrived during the monthly reporting period, contractual leasing.

Title page

Display enterprise data. Write down the checkpoint code and TIN, indicate the correction number and display the code. Fill in the line of code tax authority, to which you are reporting, and the accounting code is 400 if you are reporting at the place of registration of the taxpayer. Next, you should enter the data about the representative: the name of the company, legal and actual address, KVED code, current phone number.

Section one

The amount of tax that is calculated to be paid to the state on goods that were imported into Russia from the EAEU countries is displayed in.

The procedure for calculating and paying VAT is regulated by Russian legislation: Tax and Customs Codes.

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The calculation and payment of value added tax has many features and subtleties, all of which must be taken into account when conducting any commercial activity.

The amount of the tax varies greatly depending on the importing country. When importing services from Kazakhstan, the tax rate has one meaning. If you import from Germany, VAT is calculated in a slightly different way.

Normative base

When importing any goods from abroad, you must pay value added tax, this point is regulated by the Tax Code and the Customs Code of the Russian Federation.

You also need to know that VAT is paid to the tax authorities only if the imported product or service is supplied from a country with which the Russian Federation has previously concluded a corresponding one.

It cancels all kinds of customs controls, as well as many other customs procedures. This greatly simplifies trade between the two states. The reason for this is also

Tax Code - Art. 152, p. 1. Within the Customs Union, there is no need to pay taxes at customs. For example, when importing from Belarus, VAT is calculated in a special way, and many duties have been canceled.

Customs procedure

A customs procedure is a process carried out by customs when importing any goods or services into the territory of the Russian Federation. This procedure is carried out taking into account the following points:

  • value added tax paid transport organization in full;
  • the procedure and time during which it is necessary to pay the tax are established by the Customs legislation ();
  • if a tax deduction is provided, then the taxpayer has the right to use it (after the goods are registered);
  • the basis for deduction for the import of goods - completed in accordance with the law.

Features of the import object

When importing goods and services, there are many different kinds of nuances and peculiarities. They depend on many factors: the country of supply, the type of goods or services. Based on this, value added tax is generated.

Product

Features of the import of goods:

  • if the import is carried out from the territory of the countries of the customs union (Kazakhstan, Belarus), then there is no need for customs clearance;
  • importing goods from countries that are members of the Customs Union, allows you to pay VAT in tax office at the place of registration. The customs service is not involved in this process;
  • some goods on the special list () are subject to 0 percent VAT (zero rate);
  • if the import is not from the countries of the Customs Union, you must pay VAT before the goods are released from the customs procedure.

Services

It often happens that a company that is tax resident RF, purchases any services from a company of foreign origin. V this case the contracting company becomes tax agent for VAT.

The calculation of value added tax in this case has its own characteristics:

  • when calculating and paying VAT on services from foreign individual entrepreneurs it can be included in expenses;
  • regardless of whether the Russian customer company is a VAT payer or not, when purchasing services of import origin, it is obliged to pay tax to the budget;
  • if the import services purchased Russian company, are included in the list of tax-free, VAT is not required to pay;

Payers

Organizations-payers of VAT on imported services and goods become only if two conditions are met simultaneously:

  1. Goods and services must be sold on the territory Russian Federation... All rules concerning of this moment, are described in (examples of services: legal, accounting, various kinds of advice).
  2. A foreign supplier of goods or services is not a tax resident of the Russian Federation. You can verify this in two ways:
  • request a tax certificate of registration;
  • request information on the official website of the Federal Tax Service in a special section.

When paying VAT in this situation, you should:

  • determine the tax base;
  • choose the exchange rate against the ruble.

Companies planning to import goods to Russia will face many issues related to accounting and taxation in their work. You can find answers to many of them in the article. We will also tell you what features exist when importing goods from Belarus, and about new form VAT declarations for such importers.

"Customs" VAT

The operation of importing goods into the territory of the Russian Federation refers to objects of taxation (subparagraph 2 of paragraph 1 of Article 146 Tax Code RF). True, in this case, VAT is paid not through the tax office, but through customs officers as part of general customs payments, which directly follows from paragraphs. 3 p. 1 of Art. 318 of the Customs Code of the Russian Federation. The tax rate will be either 10 or 18%, depending on the type of imported values ​​(clause 5 of article 164 of the Tax Code of the Russian Federation).

As a rule, organizations do not have problems with calculating the "customs" VAT. The bulk of the questions are related to the application of the deduction. The fact is that organizations can deduct "customs" VAT (clause 2 of article 171 of the Tax Code of the Russian Federation). At what point does the right to deduction arise?

The answer to this question is contained in paragraph 1 of Art. 172 of the Tax Code of the Russian Federation: the amount of tax is deductible after the registration of values. If we are talking about values ​​purchased for further sale (goods), then the date of registration is the posting of their value to account 41. But regarding the fixed asset, the tax authorities and taxpayers have no consensus. The former argue that the acceptance of an object on the account means putting it into operation, i.e. the moment when the value of the property is transferred to the debit of account 01. However, according to taxpayers, the object is considered registered immediately after its value is shown on accounts 08 or 07. You will have to agree with this opinion. The Presidium of the Supreme Arbitration Court of the Russian Federation, in its Resolution of February 24, 2004 N 10865/03, indicated that the fact of acceptance of the equipment on account 07 is sufficient to obtain the buyer's right to deduction. And since 2006, it has been officially allowed to deduct VAT on equipment for installation, i.e. from the moment of posting the equipment on account 07.

The basis for deducting VAT paid on the import of goods here will not be an invoice, as usual, but a customs declaration together with payment documents confirming the fact of VAT payment to customs officers. These documents must be registered in the purchase book, which is directly stated in clause 10 of the Rules for maintaining journals of received and issued invoices, purchase books and sales books for value-added tax calculations, approved by the Decree of the Government of the Russian Federation of 02.12.2000 N 914. By the way, if the import tax is paid at the expense of borrowed money, tax office does not have the right to deny the organization a deduction. After all, it follows from the Tax Code of the Russian Federation that the tax must be paid, but at the expense of which funds, it does not matter. A similar point of view was expressed by the Ministry of Finance of Russia in the Letter of 24.08.2005 N 03-04-08 / 226.

As already mentioned, when importing property from abroad, organizations receive the right to deduction only if they have paid tax at customs, and the fact of payment is documented. At first glance, it may seem that confirming the fact of payment for the labor importer will not be: it is enough to have with you payment order to which the tax was transferred. In practice, however, the situation is not so simple. The importing organization usually transfers the funds to the customs in advance (to the customs deposit), and the customs, in turn, as necessary, write off this advance against the payment of customs duties and VAT. Therefore, one payment order confirming the transfer of advance amounts is not enough, since making an advance payment does not yet indicate the payment of tax on a specific customs declaration.

This conclusion is dictated not only by logic, but also by the norms of Art. 330 of the Customs Code of the Russian Federation. According to paragraph 1 of this article, "advance payments are funds deposited into the account of the customs authority on account of forthcoming customs payments and not identified by the payer as specific types and amounts of customs payments in relation to specific goods." And in paragraph 3 of the same article it is said that “the funds received by the customs authority as advance payments are the property of the person who made the advance payments and cannot be considered as customs payments until this person makes an order on to this customs authority. " And further: "As an order of the person who made advance payments, the submission by him or on his behalf of the customs declaration or the commission of other actions indicating the intention to use his funds as customs payments is considered."

Thus, it actually converts the previously paid advance payments into the VAT paid on the customs declaration. Can we then say that for the application of the deduction, it is enough to submit a customs declaration and a payment order?

As practice shows, no. Not so long ago, the Russian Ministry of Finance issued an official clarification on this matter. In the Letter dated 02.10.2009 N 03-07-08 / 198, officials noted: the document confirming the actual payment of tax in order to accept it for deduction by the taxpayer is a document called "Confirmation of payment of customs duties and taxes." Its issuance at the request of the payer is provided for in paragraph 5 of Art. 331 of the Customs Code of the Russian Federation.

Earlier, representatives of the financial department in their official explanations cited a completely different document - Statement of Expenditure Money, made as advance payments, which is issued in accordance with paragraph 4 of Art. 330 of the Customs Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated June 30, 2008 N 03-07-08 / 159).

In practice, the tax authorities require one of these documents, and if they are not available, the organization is denied the deduction of "customs" VAT. Nevertheless, taxpayers manage to assert their right to deduction in judicial procedure... The proof is, for example, the Resolution of the Federal Antimonopoly Service of the Moscow District of 06/19/2008 N KA-A40 / 4995-08. In this Resolution, the court indicated: "Receiving from the customs authority a report on the expenditure of funds made as advance payments is a right, not an obligation of the taxpayer, and therefore ... the absence of a report, as well as a seal on this document, cannot be grounds for refusal to grant tax deduction ".

We also believe that these documents are not required for the purposes of obtaining the right to deduct "customs" VAT. In most cases, customs officers put special marks on the reverse side of the "advance" payment order: indicate the CCD number, withdraw the balance of funds and certify this record with a personal numbered seal. Such actions are carried out by customs officers on the basis of clause 2 of the Rules for conducting customs control over the calculation and payment of customs payments in the course of customs clearance of goods (approved by Order of the State Customs Committee of Russia dated 04.01.1995 N 2). Judicial practice shows that such marks serve as sufficient evidence of the fact of VAT payment at customs (Resolution of the Federal Antimonopoly Service of the West Siberian District of 06/26/2006 N F04-3664 / 2006 (23712-A45-31)). But if there are no such marks, we recommend that the importer take the opportunity to receive either a Report on the expenditure of funds made as advance payments, or a Confirmation of payment of customs duties and taxes.

Other reasons for refusing a deduction

And what if customs duties and VAT were paid to customs from the current account not of the organization, but of one of its counterparties, who owed it to her for the work performed? In other words, the organization asked its debtor to pay off the debt by transferring the required amount to pay customs duties and VAT. The importer had available as supporting documents following documents: an agreement with this counterparty for the performance of work and an act of offset, according to which the VAT amounts paid by the counterparty to customs were offset against payment for the work performed by our client. Can the importer accept VAT deduction on the basis of these documents?

In our opinion, maybe, because payment of the tax was nevertheless made, albeit by a third party. However, being aware of the established practice of behavior of tax authorities, we warn about a possible refusal by the inspectorate to deduct the "import" VAT, since such precedents have already existed. True, if the case came to court, the tax inspectorates lost, because Art. 328 of the Customs Code of the Russian Federation allows any person to pay customs duties and taxes. As positive examples from arbitration practice, let us cite the Resolutions of the Federal Antimonopoly Service of the North-Western District of June 29, 2006 in case No. A56-34727 / 2005, of the Moscow District of May 22, 2006 No. KA-A40 / 4033-06.

Another reason for refusing to deduct customs VAT in practice is the state of settlements with a foreign supplier, or rather the lack of such settlements. For some reason, some inspectorates believe that if the importer has not paid off his foreign partner, he has no right to deduct VAT paid at customs from the budget. Although the Tax Code of the Russian Federation deals with the payment of the amount of tax at customs, and not with the payment of the cost of imported goods. Nevertheless, the tax authorities in practice come up with new conditions, so organizations have to prove their right to deduction in court (Resolution of the Federal Antimonopoly Service of the North-West District of 05.12.2005 N A56-7661 / 2005).

And what about importers who are transferred to payment of UTII, agricultural tax or using a simplified taxation system? For such organizations, a single tax does not replace the payment of VAT transferred to customs when importing goods into Russia. So when importing goods from abroad, they will have to pay tax, which, unfortunately, cannot be deducted from the budget. First, one of the conditions for deduction - the use of goods in VAT-taxable transactions - is not met. Secondly, the Tax Code of the Russian Federation clearly states: organizations that are not VAT payers take into account the tax paid upon import in the value of goods (clause 3, clause 2, article 170). In this regard, the Federal Tax Service of Russia issued a Letter dated 19.10.2005 N MM-6-03 / [email protected], which, however, concerns some "simplists". In it, officials noted that the tax paid when importing fixed assets is included in the cost of the object.

Adjustment of customs value

In practice, the following situation may arise: imported goods are capitalized and sold in one tax period, VAT is deducted in the same period, and in another tax period, the customs office, accordingly, changes the amount of VAT and customs duties. The question arises: is it necessary to adjust the amount of deduction?

If the adjustment was made upward, then the organization has the right to deduct the amount of VAT paid. But she must do this as she pays extra. in respect of "imported" VAT, the right to deduction arises on the basis of documents confirming the actual payment of the tax amounts (clause 1 of article 172 of the Tax Code of the Russian Federation). Accordingly, additional sheets to the purchase book are not compiled in this case, because additional amount the organization will reflect the deduction in the current period - the payment period.

If, as a result of the adjustment, the amount of VAT turned out to be less than the amount paid initially, practice shows: the tax authorities require the submission of a revised declaration for the period when the overstated deduction of "customs" VAT was applied. The likelihood of claims from the tax authorities in the absence of such "clarifications" is highest if the customs office, based on the results of the adjustment, refunded the overpaid VAT to the importer. But in jurisprudence You can find disputes in which the tax inspectorate declared the illegal application of the deduction even if there was no fact of refunding excess VAT to the importer. Therefore, in order to avoid claims, the organization may decide to clarify its VAT obligations. In this case, in addition to the revised declaration, she will need to draw up an additional sheet to the purchase book for the period in which the customs VAT deduction was applied.

However, the judicial practice in this matter is on the side of the importers. A similar dispute was considered by the FAS of the North-Western District in its Resolution of December 26, 2006 in case No. A05-4379 / 2006-18, and in the situation under discussion, the overpaid VAT was not returned to the importer. The court indicated: a change in the direction of reducing the customs value of the goods "cannot lead to an understatement of tax, since the amount by which the tax payable at customs is reduced will be equal to the amount by which the tax should be reduced tax deductions".

Moreover, in judicial practice, one can find decisions in which the court took the side of the taxpayer even if there is a fact of the customs office refunding the overpaid VAT (Resolution of the Federal Antimonopoly Service of the West Siberian District of June 28, 2007 N F04-4105 / 2007 (35511-A03-29)) ... Thus, if an organization decides to take a risk and does not submit an updated VAT return for the previous tax period, it has a chance to challenge the actions of the tax authorities to recognize part of the deduction as illegal in court.

There is also an official explanation of the Federal Tax Service of Russia on this issue. In the Letter dated June 27, 2007 N 03-2-03 / 1236, the officials indicated: if after the acceptance of the customs declaration, its correction is made, then the VAT amounts actually paid by the taxpayer and credited to the account of the customs authority, taking into account the specified adjustment, are subject to deductions.

How to take into account customs duties?

When importing goods into the customs territory of the Russian Federation, the organization also bears the costs of paying customs duties. Is it possible to take these amounts into account when taxing profits and in what order?

If the imported values ​​are used by the importer as inventories (account 10), the cost of paying customs duties will form the value of inventories (MPZ). This clearly follows from paragraph 2 of Art. 254 of the Tax Code of the Russian Federation.

If the organization carries out trading activities and plans to sell imported values, the procedure for accounting for expenses in this case is governed by Art. 320 of the Tax Code of the Russian Federation. This article provides the procedure for the formation of the value of goods, and customs payments are not indicated among the expenses that form this value. But it is said that "the taxpayer has the right to form the cost of purchasing goods, taking into account the costs associated with the acquisition of these goods (italics ed. - OA)". Since customs payments are paid in connection with the purchase (import) of goods, these costs, at the request of the organization, can form the purchase value of the goods. This conclusion was also made in the Letters of the Ministry of Finance of Russia dated May 29, 2007 N 03-03-06 / 1/335, of the Federal Tax Service of Russia for Moscow dated 09.09.2005 N 20-12 / 64164.2. But if the organization decides not to include customs duties in the value of goods, the cost of paying customs duties will be counted as indirect costs... The organization should register the chosen option for accounting for the costs of paying customs duties in its accounting policy.

Can organizations applying the simplified tax system include the amounts of customs payments in expenses when calculating the single tax? The amounts of customs payments paid when importing goods into the Russian customs territory are indicated separately in the list of expenses taken into account when calculating the single tax (clause 11, clause 1 of article 346.16 of the Tax Code of the Russian Federation). Therefore, immediately after paying the amount of customs duties, the "simplified" can include them in expenses that reduce the tax base for single tax(Clause 2 of Art. 346.17 of the Tax Code of the Russian Federation).

Shipping costs

When importing goods, the importing organization, as a rule, involves carriers or forwarders in order to deliver the goods to its warehouse. Such expenses are included in income taxation. What if the importer applies a simplified taxation system?

Until January 1, 2008, "simplified" reduced income from the sale of goods in the amount transportation costs... This procedure followed from the old wording of nos. 23 p. 1 of art. 346.16 of the Tax Code of the Russian Federation. It said that "when selling these goods, the taxpayer has the right to reduce income from these operations by the amount of expenses directly related to such sale, including the amount of expenses for storage, maintenance and transportation of the goods sold."

The current version of this subparagraph sounds differently: it does not follow from its wording that transport costs should reduce income from the sale of goods, as it was before. It simply says: the costs include "costs of paying for the cost of goods purchased for further sale (reduced by the amount of costs specified in paragraph 8 of this paragraph), as well as costs associated with the acquisition and sale of these goods, including costs storage, service and transportation of goods (italics ed. - OA) ". Thus, at present, the fact of the sale of goods is not important for inclusion in the cost of delivery. Moreover, this amendment, having entered into force in 2008, extended its effect to 2007.

In addition, in paragraphs. 2 p. 2 art. 346.17 of the Tax Code of the Russian Federation clearly states: as the goods are sold, the costs of paying for their cost are taken into account (there is no addition "as well as costs associated with the acquisition ..."). Whereas below it is noted: "Expenses directly related to the sale of these goods, including the cost of storage, maintenance and transportation, are included in the cost after their actual payment (italics ed. - OA)". Thus, the delivery costs "simplified" can also be included in the costs of calculating the single tax as payment is made, without waiting for the fact of the sale of goods, i.e. without dividing the cost of delivery by item.

When reflecting transport costs in the accounting for importers applying general regime taxation, you should pay attention to one important feature. If the carrier submits an invoice with the VAT allocated at the rate of 18%, then before accepting this tax amount for deduction, it is necessary to check whether the carrier applied the correct rate.

The fact is that works or services for the transportation of goods imported into the territory of the Russian Federation are subject to VAT at a rate of 0% (subparagraph 2 of paragraph 1 of article 164 of the Tax Code of the Russian Federation). Accordingly, if for such works (services) the carrier applies the VAT rate of 18% and presents the corresponding amount of tax to the customer (importer), the latter will have problems with the deduction of input VAT. Inspectors simply recognize such a deduction as illegal and charge additional VAT, penalties and fines.

So, in the Letter of the Ministry of Finance of Russia dated June 17, 2009 N 03-07-08 / 134 it says: "Invoices issued by the seller providing services for the organization of transportation and transportation of imported goods, taxed at a zero rate of value added tax, indicating otherwise the size of the rate of this tax cannot be the basis for accepting from the buyer for deduction the amounts of tax unlawfully presented by the seller of services. " The officials adhered to the same opinion earlier (see Letters of the Ministry of Finance of Russia dated July 25, 2008 N 03-07-08 / 187, Federal Tax Service of Russia dated January 13, 2006 N MM-6-03 / [email protected]).

This position is shared by the courts. They note that the use of an 18% rate instead of a zero rate contradicts the principle of tax equality, since allows the possibility of arbitrary application by VAT payers of the provisions of the Tax Code of the Russian Federation. Therefore, it is unlawful to claim VAT deduction at the rate of 18% (see, for example, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 20.11.2007 N 7205/07, Decision of the Supreme Arbitration Court of the Russian Federation of 09.06.2006 N 4364/06, Resolution of the Federal Antimonopoly Service of the Moscow District of 11.12.2008 N KA-A40 / 11445-08). The legitimacy of this approach was also confirmed by the Constitutional Court of the Russian Federation in its Definition of 05.03.2009 N 468-О-О: the norms of the Tax Code of the Russian Federation, according to which the buyer of transport services is not entitled to deduct VAT, unlawfully exposed to him by the carrier at a rate of 18%, comply with the Constitution of the Russian Federation.

Thus, not on all invoices received from carriers, the importer can safely accept the VAT indicated there for deduction.

But don't be upset. Perhaps, in some cases, the issuance of an 18% VAT rate by the carrier is justified. If transportation is carried out between points, one of which is located on the territory of the Russian Federation, and the other is located outside of it, transportation services should be taxed at a rate of 0% (Letter of the Ministry of Finance of Russia dated 07.06.2007 N 03-07-08 / 146). If the transportation is carried out in relation to imported goods, but between two points located on the territory of Russia, the organization is not entitled to apply a zero VAT rate, and such services are subject to VAT taxation at a rate of 18% (Letter of the Ministry of Finance of Russia dated 01.08.2006 N 03-04- 08/169). The same conclusion is contained in the Letter of the Ministry of Finance of Russia dated July 26, 2007 N 03-07-08 / 210. This means that in such cases the importer can safely and without risks accept VAT for deduction on invoices received from the carrier.

Import from Belarus

With regard to the import of goods from Belarus, the procedure for calculating and paying VAT differs from the general one. True, the "special" procedure applies to imported goods produced in the Republic of Belarus.

In relation to goods imported from the Republic of Belarus, one should be guided by the Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of levying indirect taxes when exporting and importing goods, performing work, rendering services from 15.09.2004, or rather - the Appendix to it (hereinafter - Appendix ). In accordance with this Agreement, when importing goods from Belarus, the Russian buyer must calculate and pay VAT on this operation.

From sect. 1 of the Appendix it follows that the collection of VAT on goods imported from Belarus is carried out by the tax authorities at the place of registration of taxpayers. Thus, the Russian buyer must pay VAT not at customs (as is the case in other cases), but through his own tax office.

In this case, the tax base for VAT is determined as of the date of registration of imported goods as the sum of the cost of purchased goods (transaction price), including the costs of transportation and delivery of goods (if such costs were not included in the transaction price). These costs are given in clause 2 of section. I Applications:

Delivery costs, incl. for transportation, loading, unloading, reloading, transshipment and forwarding of goods;

Sum insured;

The cost of containers and (or) other non-returnable reusable packaging, if they are considered as a whole with the goods being valued;

Packing cost including cost packaging materials and packing works.

The calculated VAT shall be paid to the budget no later than the 20th day of the month following the month of registration of the imported goods. The question immediately arises: should you really be guided by a month, if the tax period for VAT is a quarter?

Since no changes were made to the Regulations, the procedure for paying VAT on the import of goods remained the same: no later than the 20th day of the month following the month when the imported goods were registered (clause 5, Section I of the Regulations). No later than this date, taxpayers are also required to submit to the tax authorities the corresponding tax returns with an attachment established by the Regulation documents (clause 6, Section I of the Regulation), incl. a separate VAT declaration, filled out in case of importing goods from Belarus (it also needs to be drawn up for a month, not a quarter).

When importing goods from the Republic of Belarus, a separate tax declaration is filled out in the form and in the Procedure approved by Order of the Ministry of Finance of Russia dated November 27, 2006 N 153n. Not so long ago, minor changes were made to this form (Order of the Ministry of Finance of Russia dated July 31, 2009 N 83n), mainly related to the appearance of a Protocol between the Government of the Russian Federation and the Government of the Republic of Belarus on the procedure for collecting indirect taxes when performing work, providing services from 23.03.2007 , ratified by the Federal Law of 01.04.2008 N 34-FZ.

Along with this declaration, as we have already noted, Russian importers of Belarusian goods must submit the relevant documents. First of all, an application for the import of goods, drawn up in the form approved by the Order of the Ministry of Finance of Russia dated November 27, 2006 N 153n. This application is filled in in triplicate. The first remains with the tax authority, the second and third are returned to the taxpayer with the marks of the tax authority confirming the payment of VAT in full (on the availability of exemption for goods that, in accordance with the legislation of the state, the parties are not subject to taxation when imported into the customs territory of this state). The organization must send the third copy to the Belarusian supplier of the goods so that he can confirm the zero rate.

Moreover, if within one tax period the import of goods from Belarus was carried out under several contracts, the number of applications must be equal to the number of contracts. This is due to the fact that the application form for the import of goods and payment of indirect taxes provides for the reflection in this application of information about the goods imported from the territory of the Republic of Belarus and the indirect taxes payable under each agreement (question 13 of the Letter of the Federal Tax Service of Russia dated 10.10.2005 N MM-6 -03 / [email protected]).

TO necessary documents The bank statement (its copy), confirming the actual payment of tax on imported goods, also applies. Thus, before submitting the "Belarusian" declaration, the company will first have to pay VAT, so that when filing the declaration itself, it will have Bank statement confirming the payment of VAT.

You should also submit an agreement (a copy of it) on the basis of which the goods are imported from Belarus, transport documents confirming the movement of goods from Belarus to Russia, a shipping document of Belarusian taxpayers. At the same time, the norms of the Regulations do not contain a requirement for the presence of a mark of the tax authority of the Republic of Belarus on the shipping document of the Belarusian taxpayer submitted by the taxpayer, in connection with which it is submitted without any marks of the tax authorities of the Republic of Belarus (question 14 of the Letter of the Federal Tax Service of Russia dated 10.10.2005 N MM- 6-03 / [email protected]).

After VAT has been paid, a Russian buyer applying common system taxation, may accept this VAT deduction if the goods imported from Belarus will be used in the implementation of transactions subject to VAT. More details on the application of the deduction are explained in the Letter of the Federal Tax Service of Russia dated 02.03.2005 N MM-6-03 / [email protected]: Taxpayers importing goods from Belarus are entitled to apply tax deductions if the following conditions are met:

When registering goods imported into the territory of the Russian Federation (taking into account the specifics provided for by Article 172 of the Tax Code of the Russian Federation) on the basis of the relevant primary documents;

When using goods imported into the Russian territory for carrying out transactions subject to value added tax;

In the presence of documents confirming the actual payment to the budget of the amount of value added tax on goods imported into the territory of Russia: applications for the import of goods with a mark of the tax authority for payment of tax at the place of registration of the taxpayer, tax return, which reflects the amount of VAT calculated to be paid to the budget on the corresponding imported goods, and a payment document for transferring to the budget the amount of VAT indicated in this tax declaration.

An organization applying the "simplified" system is not exempt from VAT when importing goods into the customs territory of the Russian Federation (clause 2 of article 346.11 of the Tax Code of the Russian Federation). This rule also applies to the import of goods into Russia from the Republic of Belarus (clause 1, Section I of the Regulation). The procedure for calculating and paying VAT by the "simplified" is the same as under the general taxation regime.

However, unlike the organization applying the general regime, the "simplified" will not be able to accept paid VAT for deduction in accordance with the provisions of Ch. 21 of the Tax Code of the Russian Federation. This conclusion is also contained in the Letter of the Federal Tax Service of Russia dated 10.10.2005 N MM-6-03 / [email protected](question 2): "Consequently, since the persons who switched to the payment of the agricultural tax, the unified tax on imputed income, the simplified taxation system, as well as the persons exempted from the duties of the taxpayer in accordance with Article 145 of the Code, are not recognized as payers of the tax on the added tax. cost, then the right to deduct the amounts of tax paid when importing goods into the Russian Federation from the territory of the Republic of Belarus does not arise for them. "

On the other hand, the sum of VAT paid for the import of goods by the "simplified" can be included in expenses on the basis of paragraphs. 8 p. 1 art. 346.16 of the Tax Code of the Russian Federation. The possibility of including such VAT in the composition of the "simplified" expenses is also confirmed in the Letter of the Ministry of Finance of Russia dated 07.07.2005 N 03-04-08 / 174.

VAT must be paid at customs in a special order: not based on the results of the quarter in which the goods were imported into Russia, but simultaneously with the payment of other customs duties.

The specific deadline for paying VAT depends on the customs procedure under which the imported goods were placed (Article 82 of the Customs Code of the Customs Union). So, for example, in relation to goods placed under the customs procedure for release for free circulation, the deadline for payment of VAT is before the release of goods, provided that the importer does not apply any benefits for the payment of this tax (subparagraph 1 of paragraph 3 of article 211 of the Customs Code of the Customs union). Until VAT is paid, customs will not release the goods.

In addition, the customs procedure under which the goods are placed depends on procedure for payment of VAT upon import ... In some procedures, VAT must be paid in full or in part, in others, it is not necessary to pay at all (clause 1 of article 151 of the Tax Code of the Russian Federation).

Situation: how to pay and deduct VAT on the value of goods imported to Russia from China in transit through Kazakhstan?

Pay VAT at the Russian customs and take it for deduction in general order.

The import of goods into Russia (import of goods) is recognized as an object of VAT taxation (subparagraph 4 of paragraph 1 of article 146 of the Tax Code of the Russian Federation). In this case, the tax is paid as part of general customs payments (subparagraph 3, paragraph 1, article 70 of the Customs Code of the Customs Union).

At the same time, the transportation of goods in transit through Kazakhstan does not affect the procedure for paying VAT. This is because customs transit is just a control procedure. That is, goods are transported under customs control from the place of departure to the place of destination without paying customs duties and taxes (clause 1 of article 215, clause 1 of article 225 of the Customs Code of the Customs Union). Therefore, this transaction should be considered as a normal import from China to Russia. Consequently, VAT on the import of goods must be paid only to the Russian customs authorities in accordance with the generally established procedure (clause 1 of article 174 of the Tax Code of the Russian Federation, article 84 of the Customs Code of the Customs Union).

The importer can deduct the amount of VAT paid at customs in this situation on a general basis without any specifics (clause 2 of article 171 of the Tax Code of the Russian Federation).

VAT exemption

Goods for which you do not need to pay VAT at customs are listed in article 150 of the Tax Code of the Russian Federation. For example, import to Russia is not subject to VAT technological equipment(including components and spare parts for it), analogues of which are not produced in Russia (clause 7 of article 150 of the Tax Code of the Russian Federation). The list of such equipment was approved by Decree of the Government of the Russian Federation dated April 30, 2009 No. 372.

Situation: what documents need to be drawn up in order to confirm the exemption from VAT (in accordance with clause 1 of article 150 of the Tax Code of the Russian Federation) when goods are imported into the customs territory of Russia as humanitarian aid (assistance)?

To do this, you need to obtain an appropriate certificate.

The decision on whether goods belong to humanitarian aid (assistance) is made by the Commission on International Humanitarian and Technical Assistance under the Government of the Russian Federation. The Commission, on the basis of a decision drawn up in the form of a protocol, issues a certificate confirming that the goods belong to humanitarian aid (assistance). The certificate must be signed by the chairman of the Commission, his deputy or the executive secretary and certified by the seal of the Commission. Each sheet of the lists of goods attached to the certificate must be certified with a stamp with the words "Humanitarian aid (assistance)". The validity of the certificate is one year from the date of the Commission's decision to confirm that the goods belong to humanitarian aid (assistance).

This procedure is provided for by the Instruction approved by the order of the State Customs Committee of Russia dated May 25, 2000 No. 429.

Situation: is it necessary to pay VAT when importing Arctic fuel purchased abroad for use in performing work on the continental shelf of Russia?

Yes need.

The import of goods into the territory of Russia and other territories that are under its jurisdiction is recognized as subject to VAT (subparagraph 4, clause 1 of article 146 of the Tax Code of the Russian Federation).

The continental shelf refers to the territories under the jurisdiction of Russia. This follows from the provisions of part 2 of article 67 of the Constitution of the Russian Federation, article 5 of the Law of November 30, 1995 No. 187-FZ, paragraph 2 of article 11 of the Tax Code of the Russian Federation and part 1 of article 7 of the Law of November 27, 2010 No. 311-FZ.

The list of goods exempted from VAT when imported into Russia and the territories under its jurisdiction is given in article 150 of the Tax Code of the Russian Federation. The list of circumstances under which imported goods are exempted from payment of customs duties and taxes is given in Article 80 of the Customs Code of the Customs Union. The import of Arctic fuel for use on the continental shelf does not fall under any of the above lists. Consequently, when importing such goods into the territory under the jurisdiction of Russia (continental shelf), VAT must be charged and paid from their customs value on a general basis.

VAT rates

Depending on the type of imported goods, the tax rate is 10 or 18 percent (clause 5 of article 164 of the Tax Code of the Russian Federation). Calculate VAT in rubles and round to the second decimal place, clause 30 of the Instruction approved by order of the State Customs Committee of Russia dated February 7, 2001 No. 131).

When implementing certain types of work (services) related to the import of goods, the VAT rate of 0 percent is applied (clause 1 of article 165 of the Tax Code of the Russian Federation).

Situation: what to do if customs demands to charge VAT on imported goods for more than high rate than it is provided for by the Russian tax legislation?

If the organization disagrees with the customs decision, appeal it to a higher customs authority or court.

When calculating VAT on goods imported into Russia, the customs apply the rates established by Russian tax legislation (paragraph 3, clause 2, article 77 of the Customs Code of the Customs Union).

By general rule The declarant calculates VAT at customs independently (determines the product code, tax rate and the amount of payment) (clause 1 of article 76 of the Customs Code of the Customs Union). However, in some cases, customs officers are entitled to perform these functions for him. For example, if they consider the classification of goods chosen by the declarant to be incorrect (clauses 1-3, article 52 of the Customs Code of the Customs Union).

Customs decisions on the classification of goods are mandatory (clause 6 of article 52 of the Customs Code of the Customs Union). However, the declarant has the right to appeal against them in accordance with article 9 of the Customs Code of the Customs Union (paragraph 2, clause 3 of article 52 of the Customs Code of the Customs Union). This can be done by filing a complaint with a higher customs authority (for example, a regional customs office) or a court (Article 9 of the Customs Code of the Customs Union, Chapter 3 of the Law of November 27, 2010 No. 311-FZ).

If the decision of the customs is found unreasonable, the requirement to pay tax at a higher rate can be waived (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District of March 26, 2014 No. F05-2220 / 2014). But if it has already been executed, the organization has the right to return the amount of overpaid VAT through the court (see, for example, the resolution of the FAS of the Ural District of September 27, 2013 No. F09-9170 / 13, of the Moscow District of October 21, 2011 No. A40-151153 / 10-140-889). And if the overpaid VAT was accepted for deduction, the tax amount will have to be restored. This must be done in the quarter when the court decision came into force, canceling the customs requirements. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3 / 7606.

Advice: when importing perishable foodstuffs, in order to speed up their customs clearance, pay VAT in the amount indicated by the customs officers. The importer has the right to deduct the amount of VAT paid at customs (clause 2 of article 171 of the Tax Code of the Russian Federation).

VAT calculation

The tax amount is calculated according to special rules.

If the organization imports goods subject to both customs duties and excise taxes, use the formula:

If an organization imports excisable goods that are exempt from customs duties, calculate the VAT using the formula:

VAT

=

Customs value of goods

+

Excise taxes

×

VAT rate

When importing goods that are subject to customs duties, but are exempt from excise taxes, use the formula to calculate the tax:

If the product is exempt from both customs duties and excise taxes, use the formula:

Calculate the tax for each group of goods separately. total amount VAT payable will be equal to the amount of taxes calculated by product group.

Such rules are established by paragraph 3 of Article 160 and paragraph 5 of Article 166 of the Tax Code of the Russian Federation.

The customs value is declared when declaring the goods. As a rule, the customs value is equal to the transaction price (clause 1 of Article 4 of the Agreement on Determining the Customs Value of Goods of January 25, 2008). If it is impossible to determine the customs value at the transaction price, the customs value can be determined by other methods described in Articles 6-10 of the Agreement on Determining the Customs Value of Goods of January 25, 2008 No.

An example of the calculation and reflection in accounting of VAT on goods imported to Russia

LLC "Trading Firm" Hermes "" imports from Germany a batch of non-excisable goods. The customs value of the consignment is 12,500 euros. The customs duty rate for this type of goods is 20 percent. These goods are subject to VAT at a rate of 18 percent. Customs fees amounted to 2,000 rubles.

Ownership of the goods passed to Hermes on May 14th. On the same day, "Hermes" submitted a declaration for customs clearance of the cargo.

The customs value is equal to the transaction price. The conditional euro exchange rate as of May 14 was 38.1940 rubles / EUR. The customs value of the consignment in rubles for this date will be:
12 500 EUR × 38.1940 RUB / EUR = 477 425 RUB

The amount of customs duty to be paid by Hermes is:
RUB 477,425 × 20% = 95,485 rubles.

The amount of VAT that Hermes must pay at customs for a given consignment of goods will be:
(RUB 477,425 + RUB 95,485) × 18% = RUB 103,124

The amount of customs fees and duties was reflected by the Hermes accountant on the subaccount “Settlements for customs duties and fees” to account 76 “Settlements with various debtors and creditors”.

The Hermes accountant made the following entries in the accounting records:

Debit 41 Credit 60
- 477,425 rubles. - imported goods are capitalized;

Debit 41 Credit 76 subaccount "Calculations of customs duties and taxes"
- RUB 97,485 (95 485 rubles + 2000 rubles) - customs duties and customs fees are included in the cost of imported goods;

Debit 19 Credit 68 subaccount "Calculations for VAT"
- 103,124 rubles. - reflected the VAT payable at customs;

Debit 76 subaccount "Calculations of customs duties and fees" Credit 51
- RUB 97,485 (95 485 rubles + 2000 rubles) - the import customs duty and customs duties have been paid;

Debit 68 subaccount "Calculations for VAT" Credit 51
- 103,124 rubles. - VAT paid at customs.

VAT on the import of equipment is paid at a rate of 18% (except for cases of exemption from payment of indirect taxes when importing certain types of goods into Russia) directly at customs (before the actual release under the chosen customs procedure), except for cases of import from the EAEU countries, when VAT is paid to Inspectorate of the Federal Tax Service at the place tax accounting importer. VAT when importing equipment is paid by all organizations (enterprises) and entrepreneurs, regardless of the taxation system applied (i.e., including UTII, Unified Agricultural Taxation, STS) and whether the total revenue for the three previous calendar months was less than 2 million rubles.

VAT when importing equipment into the Russian Federation is calculated as a percentage of the amount of customs value, customs duties and excise taxes (if the imported cargo is excisable). At the same time, the excise tax itself is considered as a percentage of the amount of customs value and customs payments, and the customs value includes not only the contract price, but also the costs of delivering imported equipment to the Russian Federation. At the same time, the customs authority (Federal Customs Service, Federal Customs Service of the Russian Federation) retains the right to apply customs value adjustments (CCC), which will lead to a change in the tax base, and after it, the amount of value added tax paid.

VAT on equipment is paid regardless of whether the import is carried out independently or through an intermediary (agent). The obligation to pay VAT rests with the declarant, who can be the contract holder (actual importer) or his intermediary - a customs representative (broker) or even a carrier. If VAT is paid through an intermediary, he will be required to provide payment documents confirming the payment of indirect taxes - for subsequent VAT deduction. The agent's payment documents must be accompanied by documents confirming the reimbursement of expenses incurred by the intermediaries from the recipient of the equipment.

VAT on the purchase of imported equipment must be paid within 15 days from the moment the goods arrive at customs, but no later than the submission of the customs declaration for the goods (DT, previously - the cargo customs declaration, CCD). If imported equipment is supplied from the countries of the Eurasian Economic Community (EAEU) - Belarus, Kazakhstan, Armenia or Kyrgyzstan - then VAT must be paid to the Inspectorate of the Federal Tax Service no later than the 20th day of the month following the month when the equipment is registered and registered in the purchase book. In this case, the fact of import and the amount of indirect taxes is confirmed not by DT, but by a VAT declaration.

VAT on the import of equipment is not paid in the following cases:

  • is technological equipment, analogues of which are not produced in the Russian Federation and the import of which is carried out without paying VAT (according to the decree of the Government of the Russian Federation of April 30, 2009, No. 372 with amendments and additions)
  • imported under customs procedures (regimes) or on the conditions stated in Art. 150 of the Tax Code of the Russian Federation, not involving the use in transactions subject to indirect taxes;
  • medical equipment is imported (in accordance with clause 2 of article 150 of the Tax Code of the Russian Federation and the Decree of the Government of the Russian Federation of January 17, 2002 No. 19, vital medical equipment is not subject to indirect taxes);
  • if the imported equipment is subsequently brought into authorized capital clause 7 of Art. 150 of the Tax Code of the Russian Federation).

Import of equipment without VAT

Item 1, Art. 150 of the Tax Code of the Russian Federation establishes that equipment (and other goods) imported into the Russian Federation as humanitarian aid or assistance are exempt from payment of value added tax. According to the provisions Federal law dated 04.05.99 No. 95-FZ "On gratuitous assistance (assistance) of the Russian Federation and amendments and additions to certain legislative acts Of the Russian Federation on taxes and on the establishment of privileges on payments to state extrabudgetary funds in connection with the implementation of gratuitous assistance (assistance) to the Russian Federation "the fact of technical assistance (assistance) must be confirmed by certificates issued in the manner and in the form established by the Decree of the Government of the Russian Federation of December 4, 1999 No. 1335" On approval of the procedure for the provision of humanitarian assistance (assistance) Russian Federation".

Based on the Resolution of the Ninth Arbitration Court of Appeal dated 04.08.05 No. 09AP-7954/05-AK, the granting of the privilege is not affected by whether the certificate was presented before or after the actual release of the cargo under the selected customs procedure (regime).

Zero VAT is also applied when importing medical equipment (and spare parts for it), according to the code All-Russian classifier products. The list of medical equipment is approved by the Decree of the Government of the Russian Federation of January 17, 2002 No. 19 "On approval of the list of the most important and vital medical equipment, the sale of which in the territory of the Russian Federation is not subject to value added tax." Such equipment must have a registration certificate issued by the Ministry of Health of Russia.

When importing dental equipment and products, VAT rates of 10% of tax base, according to the letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated January 20, 2012 No. 03-07-07 / 08 "On the application of VAT in relation to medical products imported and sold in the territory of the Russian Federation."

Zero VAT is applied when importing equipment for the purpose of adding it to the authorized capital (CC) - such a rate is established by clause 7 of Art. 150 of the Tax Code of the Russian Federation, however, the customs authority limited the application of this privilege to the list of equipment specified in Appendix No. 1 to the Order of the State Customs Committee of the Russian Federation dated 07.02.01 No. 131. Decree of the Government of the Russian Federation of 23.07.96 No. 883 "On benefits for the payment of import customs duties and value added tax in respect of goods imported foreign investors as a contribution to the authorized (pooled) capital of enterprises with foreign investments ”establishes that the condition for exemption from payment of indirect taxes is the import of equipment within the timeframes established by the constituent documents for the formation of the authorized (pooled) capital.

When importing equipment for own use, VAT should also not be paid (since the purpose of import is not included in the list of customs procedures, upon choosing which the declarant is obliged to pay customs VAT).

VAT on the import of high-tech equipment may be paid or not, depending on whether the specified goods are included in the list of technological equipment that is not subject to VAT on import. This also applies to spare parts for such machines and equipment.

There are no VAT exemptions for the import of equipment upon purchase directly from the manufacturer and not from the supplier.

VAT on the import of equipment from Europe and the USA

VAT when importing equipment from Europe and the United States is paid in a general manner - at customs, without filing a VAT return to the Federal Tax Service Inspectorate at the place of tax registration. This rule applies to all European countries, including the Czech Republic, Bulgaria, Germany, Italy, England, etc.

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