Confirmation of zero VAT rate

In most cases, VAT of 0% is applied in export-import transactions for the supply and transportation of goods. The list of transactions subject to VAT at this rate is enshrined in clause 1 of Art. 164 Tax Code of the Russian Federation. It also outlines individual operations carried out within the country. The zero rate is also relevant for the customs regimes specified in paragraph 2 of Art. 151 Tax Code of the Russian Federation.

The application of a 0% VAT rate does not mean exemption from tax; it only emphasizes that VAT payers at this rate are indeed its payers, i.e., they are required to submit declarations and can claim a deduction for input VAT.

Using a 0% rate makes it possible not to charge VAT on sales and to reimburse the tax previously presented to the seller by suppliers or manufacturers of exported goods/services. But the use of this algorithm necessarily presupposes confirmation of the zero VAT rate, for which the taxpayer prepares a package of documents indicating compliance of the transactions carried out with legal requirements.

The criteria for obtaining confirmation of the 0% VAT rate are enshrined in Art. 165 of the Tax Code of the Russian Federation, which states:

lists of supporting documents (depending on the situation);
features of their formation;
deadlines for submission to the Federal Tax Service.

Is it required by law?

Issuing an invoice for taxpayers on the simplified taxation system is optional. This is due to the fact that they are not payers of value added tax (VAT). In practice, there are cases when counterparties require an invoice. In this case, a zero invoice can be issued for the counterparty. Its special feature will be a mark in the value added tax payment column with the words - without VAT.

IMPORTANT: in the VAT payment column, you should not indicate a zero rate, putting 0% in numbers. When entrepreneurs and organizations that are on a simplified taxation system enter 0% in the VAT payment column, they are making a mistake.

When not to issue invoices

There is no need to issue invoices in the following cases:

transactions are not subject to or are exempt from VAT in accordance with Article 149 of the Tax Code of the Russian Federation. For example, when issuing cash loans (subclause 15, clause 3, article 149 of the Tax Code of the Russian Federation);

the buyer (customer) is not a VAT payer (exempt from paying such tax) and the seller has signed an agreement with him not to issue invoices. In such a situation, invoices may not be issued, even if the transaction is subject to VAT. For example, if a seller – a VAT payer – received an advance from a buyer using a simplified method, if there is a mutual agreement, an invoice for the advance does not need to be drawn up (letter of the Ministry of Finance of Russia dated March 16, 2015 No. 03-07-09/13808). By the way, the seller is not obliged to demand from the buyer documents confirming that he does not pay VAT legally (letter of the Ministry of Finance of Russia dated March 30, 2016 No. 03-07-09/17700);

in transactions with interdependent persons, for tax purposes, the seller increases the price of goods, works, services to the market level and adjusts the VAT tax base (letter of the Ministry of Finance of Russia dated March 1, 2013 No. 03-07-11/6175).

This procedure is provided for in paragraph 3 of Article 169 of the Tax Code of the Russian Federation. There is no obligation for the supplier to control the tax status of the buyer when signing the relevant document regarding non-drafting of invoices.

Situation: is it necessary to issue invoices when drawing blood from the population on the basis of contracts with hospitals and clinics?

No no need.

Taking blood from the population under contracts with inpatient medical institutions and clinics is a medical service and is exempt from VAT (subclause 2, clause 2, article 149 of the Tax Code of the Russian Federation). And in such a situation, the organization is not obliged to issue an invoice. This is directly stated in paragraph 3 of Article 169 of the Tax Code of the Russian Federation.

Features of the document

An invoice performs two main tasks: to record the fact of a transaction and to record the payment of VAT. A zero invoice is intended for the category of entrepreneurs and organizations exempt from VAT; it only confirms the transaction. This document specifies in detail the list of goods, services, their quantity and price, the names of the parties and their details.

The provisions regarding the structure of the invoice and the procedure for filling it out are defined in the Decree of the Government of the Russian Federation No. 1137 dated December 26, 2011.

When to issue a correction invoice

An adjustment invoice is issued in cases where:

the parties agreed to change the cost of goods already shipped (work performed, services provided, transferred property rights). This is stated in paragraph 3 of paragraph 3 of Article 168 of the Tax Code of the Russian Federation;

the seller did not transfer the goods in full (non-delivery of goods) (letters from the Ministry of Finance of Russia dated May 12, 2012 No. 03-07-09/48 and dated March 12, 2012 No. 03-07-09/22, Federal Tax Service of Russia dated March 12, 2012 No. ED-4-3/4100).

Structure and filling rules

A zero invoice consists of three main blocks: header, main part, signatures. In the upper part it is necessary to write down the names of the parties and their details, the second block directly concerns the goods or services, their characteristics, the third block consists of affixing signatures by authorized persons. Filling out the form is usually not difficult if you know the matter. Let's dwell on the structure and correct filling of the invoice.

A cap

First, enter the account number and the date of its issue. In this case, the serial number must be observed.
Next line for corrections. If they are absent, a dash is placed.
Salesman. Involves entering accurate data in accordance with the constituent documents of the organization.
Seller's address. Accurate data is entered in the same way.
Entering TIN/KPP.
Shipper. If it matches the seller, you can enter the same one.
Consignee, indicate the exact name and address.
A payment and settlement order requires entering the invoice data.
Next, there are similar lines about the buyer, they must be filled out in accordance with the documents.
The string is relative to the currency. Indicate in which currency the payment is made.

Main part

No. 1 product name. The goods must match the data on the invoice receipt.
No. 1a product type code. This line is intended only for organizations supplying goods to the EAEU countries. In the absence of this activity, you need to put a dash.
Two lines together. No. 2, write down the code for the classifier. 2a symbol, if absent, put a dash.
No. 3 quantity, volume. Enter the data according to the invoice receipt.
No. 4 price per unit of measurement. Enter the data according to the invoice receipt.
No. 5 cost of goods. Specify the price for the total quantity excluding VAT.
No. 6 excise tax amount. If not available, indicate without excise tax.
No. 7 VAT rate. Be sure to indicate “excluding VAT” for all products.
No. 8 tax amount to the buyer. Be sure to indicate “excluding VAT” for all products.
No. 9 the cost of goods and services along with tax payments. Indicate the total amount of goods on the invoice.
The next three tables are for foreign goods. It is necessary to provide information about the country of origin and the customs declaration number.

IMPORTANT: ensure that all invoice lines are filled out correctly. Otherwise, the tax inspectorate will have questions.

Signatures

The document must be legalized with the signatures of authorized persons. For the organization, the signatures of the chief accountant and the manager are required. Instead of the head of a legal entity, a zero invoice can be signed by an authorized representative.

An individual entrepreneur signs a document without the participation of an accountant. He can also authorize another person to sign the document. In addition to the signature, surname and initials, the entrepreneur must write down the details of his certificate.

Results

It is possible to confirm the fact of export only by collecting the entire list of documents provided for in Art. 165 Tax Code of the Russian Federation. Violation of the established deadline for confirmation of export entails not only additional tax assessment, but also payment of a penalty.

If the amount of deductions exceeds the amount of accrued VAT, then it can be reimbursed from the budget.
VAT refund at a rate of 0% is made upon application of the exporter to his current account, provided that the tax authority, after conducting a desk audit of the declaration, has made a decision on tax refund and the exporter does not have arrears, against which the amount of tax to be refunded can be offset. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Exposure deadlines

According to clause 3 of Article 168 of the NKRF, the invoice must be provided within five days from the date of payment (goods, services), or five days from the date of shipment, or five days of transfer of property rights.

There are times when organizations need to quickly receive an invoice. The law does not prohibit issuing an invoice before payment for the goods (services) and its shipment. Practice shows that such situations do not entail the invalidity of the document. If necessary and with the consent of the counterparties, this method can be used in practice.

The document can be exhibited in conventional written form and in digital format. The form of the invoice is determined by mutual agreement of the parties. If an electronic format is chosen, the parties must have the equipment to read and process the document. This provision is specified in clause 2, part 1, article 169 of the NKRF.

The provisions regarding the electronic form are defined in the order of the Ministry of Finance of the Russian Federation under the number ММВ-7-6/93 dated 03/04/2015.

In this case, several transactions carried out previously are included in one document. In this case, the deadline of five days from the date of first shipment cannot be violated.

In one account you can combine transactions for VAT-taxable and non-VAT-taxable transactions. In this situation, in lines (No. 7, where there will be transactions without taxation, you should indicate without VAT, and in taxable transactions, indicate the percentage of taxation.

REFERENCE: taking into account the peculiarities of certain types of commercial activities associated with the uninterrupted or intensive supply of goods, it is allowed to draw up a consolidated invoice for a certain period.

Finally, let us briefly recap the main points. A zero invoice represents reporting to the tax office. For commercial entities registered under the simplified taxation system, issuing an invoice is optional. If it is issued, it is important to indicate in lines No. 7 and 8 without VAT. These and other nuances mentioned above allow you to carry out activities more confidently and correctly.

Repayment of debt to the assignee

Situation: is it necessary to draw up an invoice when returning a debt, the right to claim which was acquired under an assignment agreement? The amount returned is greater than the amount paid to the assignor. The debt is associated with payment for goods (work, services) subject to VAT.

Yes need.

If a monetary claim acquired under an assignment agreement is associated with payment for goods (work, services), the sale of which is subject to VAT, then repayment of the debt is also recognized as an object of taxation. The tax base in this case is the difference between the amount received from the debtor and the purchase price of the debt. This follows from the provisions of paragraph 2 of Article 155 of the Tax Code of the Russian Federation. Determine the amount of VAT at the estimated rate of 18/118 (clause 4 of article 164 of the Tax Code of the Russian Federation). Tax must be calculated on the day the payment is received from the debtor (Clause 8, Article 167 of the Tax Code of the Russian Federation).

Since the debtor has no reason to claim VAT for deduction, the invoice can be drawn up in one copy and registered in the sales book.

In line 2 “Seller” of the invoice, indicate the name of the assignee organization, in line 6 “Buyer” - the name of the organization that repaid the debt.

An example of drawing up an invoice for the return of a debt, the right to claim which was acquired under an assignment agreement

In February, LLC "Torgovaya" (assignee) acquired from JSC "Proizvodstvennaya" (assignor) the right to claim the debt for payment of goods subject to VAT and sold under a sales contract. The debtor (buyer under the purchase and sale agreement) is Alfa JSC. The amount of debt is 1,180,000 rubles. (including VAT – 180,000 rubles).

The right to claim the debt was acquired for 1,000,000 rubles. (including VAT - 152,542 rubles) based on the assignment agreement, which was signed on February 19.

On April 10, Alpha repaid the debt, the right to claim which was transferred to Hermes, in the amount of RUB 1,180,000.

Hermes assessed VAT payable to the budget on the amount of the excess of the repaid obligation over the purchase price of the debt: - RUB 27,458. ((RUB 1,180,000 – RUB 1,000,000) × 18/118).

On April 10, Hermes drew up an invoice in one copy and registered it in the sales book.

Deadline for confirming the legality of applying the zero rate and desk audit

Tax legislation requires the exporting seller to generate and submit a package of necessary documents to the tax service within 180 calendar days after the cargo leaves Russia.

After successful confirmation by the taxpayer of the right to apply the 0% VAT rate, the Federal Tax Service begins a desk audit. It should be borne in mind that the fiscal authority does not control the correctness of a separate export transaction - the entire tax period during which the transaction was completed is subject to verification.

During the desk audit the following is subject to analysis:

the exporter has the resources necessary for international trade - office, warehouses, staff;
presence of licensing and permitting documentation;
timely conclusion of agreements with transport and logistics companies transporting export cargo.

Tax inspectors will most likely conduct counter audits by requesting invoices and invoices from suppliers of goods exported abroad.

If the exporting company has undergone reorganization changes over the past 6 months (change of legal address, merger or incorporation procedures), then the attention of the tax inspectorate to its foreign trade activities will be especially close.