Confirmation of 0% VAT rate when exporting to 1C 8.3

Article 164 of the Tax Code of the Russian Federation allows not to impose value added tax on the sale of goods outside the Russian Federation, that is, the tax rate for this transaction is zero. In this case, the exporting company, along with the tax return, must, within 180 days, submit to the fiscal authority documents confirming the right to use a 0% rate. Next, we will tell you how to carry out the necessary operations in 1C in order to satisfy all the requirements of current legislation.

Results

If the export is not confirmed, the exporter must take a number of actions aimed at calculating VAT and deducting tax on unconfirmed exports, as well as submit an updated VAT return for the period of export shipment.
It must be remembered that filing an updated declaration must be accompanied by additional payment of tax and penalties. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

The tax base

The tax base for VAT for unconfirmed exports is determined in rubles at the exchange rate on the date of shipment of goods. This procedure is established by paragraph 3 of Article 153, subparagraph 1 of paragraph 1, paragraph 9 of Article 167 of the Tax Code of the Russian Federation.

The moment of determining the tax base is the day of shipment (transfer) of goods (paragraph 2, clause 9, subparagraph 1, clause 1, article 167 of the Tax Code of the Russian Federation). Therefore, you will have to submit updated VAT returns to the tax office for the tax period in which the goods were actually shipped.

Calculate the amount of the tax base in rubles at the exchange rate on the date of shipment of goods, even if a 100% prepayment has been received from the buyer for the supply of goods for export. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated September 12, 2012 No. 03-07-15/123 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated October 3, 2012 No. ED-4-3/16657). Do not charge VAT on advances received for upcoming export deliveries (paragraph 4, clause 1, article 154 of the Tax Code of the Russian Federation). If payment in foreign currency is received after the date of shipment, then do not take into account exchange rate differences when determining the tax base - it will remain unchanged.

Calculate the amount of tax that needs to be paid to the budget as follows:

– if goods sold are subject to VAT at a rate of 18 percent:

VAT accrued for payment to the budget

Cost of goods (works, services) under an export contract

18%

– if goods sold are subject to VAT at a rate of 10 percent:

VAT accrued for payment to the budget

Cost of goods (works, services) under an export contract

10%

Situation: how to register an invoice when calculating VAT at a rate of 18 (10) percent, if within 180 days the exporting organization has not confirmed the right to apply a zero tax rate?

There are no official explanations from regulatory agencies on this issue. In practice, representatives of the Russian Ministry of Finance recommend acting in the following order.

The legislation does not establish any specific features for issuing invoices for the supply of goods for export. Therefore, within five calendar days from the date of shipment, the organization is obliged to issue the buyer an invoice in two copies indicating the cost of the goods shipped and the VAT rate of 0 percent. This invoice is registered in part 1 of the invoice register (clause 3 of article 168 of the Tax Code of the Russian Federation, clause 3 of Appendix 3 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).

In the sales book, invoices are registered in the tax period in which the tax liability arises (clause 2 of section II of Appendix 5 to Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). The moment a tax liability arises is associated with the moment the tax base is determined. If the organization has not confirmed the export, the moment of determining the tax base is considered to be the date of shipment of the goods. The amount of VAT on an unconfirmed export transaction must be calculated at a rate of 18 (10) percent. To do this, the organization draws up a new invoice in one copy and registers it in the sales book. This must be done in the quarter in which the goods were shipped for export. This procedure follows from the provisions of paragraph 2 of paragraph 9 and subparagraph 1 of paragraph 1 of Article 167 of the Tax Code of the Russian Federation and paragraph 22.1 of Section II of Appendix 5 to Resolution of the Government of the Russian Federation of December 26, 2011 No. 1137.

To register an invoice for the past quarter, fill out an additional sheet of the sales book with the note “the application of the 0 percent rate is not confirmed” and indicating the amount of VAT accrued at the rate of 18 (10) percent.

If the right to apply the zero VAT rate is subsequently confirmed, the organization will be able to deduct the amount of tax accrued due to the lack of supporting documents. To do this, in the period in which the necessary documents are collected, it is necessary to register in the purchase book an invoice drawn up by the taxpayer in one copy if the export is not confirmed within the prescribed period.

This follows from paragraph 23 (1) of Section II of Appendix 4 to the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

Input VAT deduction

The amount of input VAT (including recovered) on goods that were used to carry out an unconfirmed export transaction can be deducted on the date of shipment of goods (clause 3 of Article 172 of the Tax Code of the Russian Federation). This operation must be reflected in accounting using the following entries:

Debit 19 subaccount “VAT on unconfirmed export supplies” Credit 68 subaccount “Calculations for VAT” – VAT on unconfirmed exports is accrued;

Debit 68 subaccount “Calculations for VAT” Credit 19 subaccount “VAT presented by suppliers” – accepted for deduction of input VAT on goods used in the production of goods, the export of which has not been confirmed;

Debit 68 subaccount “Calculations for VAT” Credit 51 – VAT is transferred to the budget on unconfirmed export supplies.

An example of reflecting in accounting transactions related to the calculation of VAT on an unconfirmed export transaction. Payment for goods is made after shipment

On January 12, Alfa JSC entered into a contract for the supply of wood for export to Finland. The price of the export contract is USD 22,000. In the same month, Alpha purchased a shipment of wood for 590,000 rubles. (including VAT - 90,000 rubles) and paid for the purchased goods.

The wood was released abroad under the customs export regime on January 19. Payment from the Finnish company was received on January 24. Selling expenses amounted to 3,000 rubles.

The notional exchange rate of the US dollar on the dates of transactions was:

January 19 – 29.60 rubles/USD;
January 24 – 29.70 rubles/USD.

Alpha's accountant made the following entries in the accounting records (the accrual of customs duties is not considered).

January 12:

Debit 41 Credit 60 – 500,000 rub. (RUB 590,000 – RUB 90,000) – wood was posted to the warehouse;

Debit 19 Credit 60 – 90,000 rub. – input VAT on purchased wood has been taken into account (based on the supplier’s invoice);

Debit 60 Credit 51 – 590,000 rub. – money is transferred to the supplier.

January 19:

Debit 62 Credit 90-1 – 651,200 rub. (USD 22,000 × RUB 29.60/USD) – revenue from the sale of goods for export is reflected;

Debit 90-2 Credit 41 – 500,000 rub. – the cost of goods sold is written off;

Debit 90-2 Credit 44 – 3000 rub. – sales expenses are written off.

January 24:

Debit 52 subaccount “Transit currency account” Credit 62 – 653,400 rub. (USD 22,000 × RUB 29.70/USD) – money received under an export contract;

Debit 62 Credit 91-1 – 2200 rub. (RUB 653,400 – RUB 651,200) – reflects a positive exchange rate difference.

After 180 calendar days, Alpha has not collected a complete package of documents confirming the fact of real exports and the legality of applying the zero VAT rate. Therefore, the organization’s accountant calculated VAT based on export proceeds converted into rubles on the date of shipment. The following entry was made in the accounting records on this day:

Debit 19 subaccount “VAT on unconfirmed export supplies” Credit 68 subaccount “VAT settlements” - 117,216 rubles. (RUB 651,200 × 18%) – VAT is charged on unconfirmed exports.

After the tax has been calculated, the amount of input VAT on goods sold is deductible:

Debit 68 subaccount “Calculations for VAT” Credit 19 subaccount “VAT presented by suppliers” – 90,000 rubles. – accepted for deduction of input VAT on goods sold.

Having completed the calculations, the Alpha accountant submitted to the tax office an updated VAT return for the first quarter of the current year. In the declaration, in addition to the initial data, he reflected the amount of accrued VAT on unconfirmed exports and the amount of tax deduction on goods sold.

An example of reflecting in accounting transactions related to the calculation of VAT on an unconfirmed export transaction. 100% advance payment received from the buyer

The advance payment from the Finnish company was received on January 19. Selling expenses amounted to 3,000 rubles. The wood was released abroad under the customs export regime on January 24.

The notional exchange rate of the US dollar on the dates of transactions was:

January 19 – 29.60 rubles/USD;
January 24 – 29.70 rubles/USD.

Alpha's accountant made the following entries in the accounting records (the accrual of customs duties is not considered).

January 12:

Debit 41 Credit 60 – 500,000 rub. (RUB 590,000 – RUB 90,000) – wood was posted to the warehouse;

Debit 19 Credit 60 – 90,000 rub. – input VAT on purchased wood has been taken into account (based on the supplier’s invoice);

Debit 60 Credit 51 – 590,000 rub. – money is transferred to the supplier.

January 19:

Debit 52 subaccount “Transit currency account” Credit 62 – 651,200 rub. (USD 22,000 × RUB 29.60/USD) – money received under an export contract;

January 24:

Debit 62 Credit 90-1 – 651,200 rub. (USD 22,000 × RUB 29.60/USD) – revenue from the sale of goods for export is reflected;

Debit 90-2 Credit 41 – 500,000 rub. – the cost of goods sold is written off;

Debit 90-2 Credit 44 – 3000 rub. – sales expenses are written off.

Debit 19 subaccount “VAT on unconfirmed export supplies” Credit 68 subaccount “VAT settlements” - 117,612 rubles. (RUB 653,400 × 18%) – VAT is charged on unconfirmed exports.

After the tax has been calculated, the amount of input VAT on goods sold is deductible:

Debit 68 subaccount “Calculations for VAT” Credit 19 subaccount “VAT presented by suppliers” – 90,000 rubles. – accepted for deduction of input VAT on goods sold.

Why section 5 is needed

It often happens that you received documents confirming tax deductions for exports (for example, invoices from suppliers) later than you confirmed the 0% rate for these transactions. The declaration provides a separate section to reflect “late” deductions - section. 5, which must be completed in the declaration for the period in which these deductions arose. Let's look at what indicators need to be filled out in this section using two examples.

Example 4. Procedure for claiming “late” deductions for already confirmed exports

Condition

Let's take the data from example 1. Let's add the condition that organization A, purchasing goods from organization B, paid transportation costs, the amount of which amounted to 11,800 rubles. (including VAT - 1800 rubles). Invoice for transportation costs received in May 2011.

Solution

It turns out that the deduction for transport costs could not yet be included in the declaration for the first quarter of 2011 (the declaration in which export transactions were declared) since there were no supporting documents. Therefore, we declare these deductions in Section. 5 declarations for the second quarter of 2011

Example 5. Procedure for declaring “late” deductions for unconfirmed exports for which VAT was previously calculated and paid

Condition

Let's take the data from example 2. Let's add the condition that organization A, purchasing goods from organization B, paid transport costs in the amount of 11,800 rubles. (including VAT - 1800 rubles). Invoice for transportation costs received in May 2011.

Solution

The deduction for transportation expenses could not yet be included in the updated declaration for the third quarter of 2010 (a declaration in which unconfirmed exports were declared) since there were no supporting documents. Therefore, we declare this deduction in section. 5 declarations for the second quarter of 2011

You fill out Section 5 separately for each tax period that you want to clarify (Clause 42.3 of the Procedure for filling out the declaration).

Reporting

In the VAT return, indicate the amount of tax previously accrued on an unconfirmed export supply in line 040 of section 4. When calculating VAT payable to the budget (reimbursement from the budget), it reduces the amount of VAT accrued on transactions taxed at rates 18, 10, 18/118 or 10/110 percent. If the difference between the accrued VAT and the amount of tax deductions is positive, it must be transferred to the budget. If this difference is negative, the organization has the right to reimburse the tax from the budget. Moreover, if an organization is engaged only in export operations, then the input VAT accepted for deduction will be reimbursed from the budget in full. This follows from Articles 173 and 176 of the Tax Code of the Russian Federation and the Procedure for filling out a VAT return, approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558.

Required documents

A zero VAT rate for export is applied if a complete package of documents is submitted. Among them:

Contract with a foreign partner. You need a copy that clearly shows the signatures of both parties. In some cases, the document may have a different form, as determined by law.
Declaration – in paper or electronic form. It must contain a note from the customs authority about the release of the goods and the actual crossing of the border.
A bank account statement confirming the transfer of the appropriate amount according to the contract.
Transport or shipping documents, other documents that have a mark from the customs authorities regarding the departure and movement of goods.
Agreement with an intermediary, if the goods were supplied through such an organization.

The deadline for filing a declaration for zero VAT on exports is 6 months from the moment the goods cross the border. This package is provided to the tax office at the place of registration.

The law requires the specified package, but tax inspectors often require additional forms, including:

Quarterly report. It is checked, rarely limited to checking only one declaration.
The supplier is also checked to see how payment for goods is carried out.
Monitoring is carried out: the completeness of the staff, the availability of office space, licenses, warehouses.

Penalty

If the export could not be confirmed, then in addition to VAT, the organization will have to pay a penalty. Moreover, if the exporter later collects the necessary documents and returns the accrued VAT amount, the penalties will still remain in the budget. They cannot be returned (letter of the Ministry of Finance of Russia dated September 24, 2004 No. 03-04-08/73).

Situation: how are penalties calculated for late payment of VAT if the export could not be confirmed?

Penalties are calculated in accordance with the general procedure.

If, within the prescribed period, the organization does not submit to the tax office a package of documents confirming the export, then in addition to VAT, it will have to pay a penalty for each calendar day of delay in paying the tax (Article 75 of the Tax Code of the Russian Federation).

Penalties are accrued from the 21st day of each of the three months following the quarter in which goods were shipped for export until the tax is paid (or until the date of filing a tax return with documents confirming the right to apply the zero VAT rate). It is explained like this.

If export is not confirmed, the goods are considered sold on the domestic market. In this case, the moment of determining the tax base for VAT is the day of shipment of goods for export (clause 9 of Article 165, clause 9 of Article 167 of the Tax Code of the Russian Federation). Therefore, VAT on an unconfirmed export transaction must be included in the calculation of the tax base for the period in which the goods were shipped. In this case, the tax amount must be transferred to the budget in the same manner as for goods sold in Russia.

Since the tax amount was not transferred to the budget in a timely manner (since the organization planned to confirm the right to apply the 0 percent rate), then from the day following each of the established tax payment deadlines, it will be charged penalties.

This conclusion follows from the provisions of paragraph 1 of Article 174, paragraph 3 of Article 75 of the Tax Code of the Russian Federation and is confirmed by letter of the Ministry of Finance of Russia dated July 28, 2006 No. 03-04-15/140 (brought to the attention of tax inspectorates by letter of the Federal Tax Service of Russia dated August 22, 2006 No. ШТ-6-03/840). These letters were issued when the VAT tax period was a month, and the entire tax amount for the month had to be transferred to the budget at a time. Despite this, the argumentation presented in them is still relevant today.

Advice: there are arguments according to which the inspection has the right to charge penalties for late payment of VAT starting from the 181st day after customs clearance of goods for export. They are as follows.

The organization’s obligation to pay VAT if the export could not be confirmed begins on the 181st day following the day of customs clearance of goods for export (clause 9 of Article 165 of the Tax Code of the Russian Federation). Therefore, penalties for late payment of tax can only be calculated starting from this day.

This position is confirmed by the Presidium of the Supreme Arbitration Court of the Russian Federation in Resolution No. 15326/05 dated May 16, 2006. Before the ruling of the Presidium of the Supreme Arbitration Court of the Russian Federation was issued, arbitration practice on this issue was heterogeneous. Some courts adhered to a point of view that was fully consistent with the position of the Presidium of the Supreme Arbitration Court of the Russian Federation (see, for example, decisions of the FAS Far Eastern District dated November 16, 2005 No. F03-A73/05-2/3653, West Siberian District dated December 28, 2005 No. F04-9293/2005 (18221-A45-25). At the same time, there were court decisions confirming the position of the regulatory agencies (see, for example, the resolution of the Federal Antimonopoly Service of the East Siberian District dated September 6, 2005 No. A33-26909/04-C6 -F02-4268/05-S1).

With the release of the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 16, 2006 No. 15326/05, arbitration practice became uniform (see, for example, resolutions of the FAS of the West Siberian District dated February 12, 2010 No. A27-10903/2009, dated September 21, 2009 No. F04-5822/2009(20277-A27-14), East Siberian District, dated November 19, 2008. No. A78-1220/06-S3-21/111-F02-5737/08, dated November 12, 2008. No. A78-2146/05-S2-21/219-F02-7590/07, dated December 11, 2007. No. A78-12773/05-S2-27/817-F02-9012/07, dated July 12, 2007. No. A33-20786/06-F02-4385/07, Far Eastern District dated May 6, 2009 No. F03-1534/2009, dated January 21, 2009 No. F03-6112/2008, dated January 14, 2009 No. F03- 6132/2008, dated March 31, 2008 No. F03-A73/08-2/609).

Export not confirmed for three years

If within three years after the sale of goods it is not possible to collect the necessary documents, the amount of VAT on unconfirmed exports must be included in other expenses:

Debit 91-2 Credit 19 subaccount “VAT on unconfirmed export supplies” - VAT paid to the budget on unconfirmed export supplies is written off.

An example of reflecting in accounting transactions related to the calculation of VAT and penalties for an unconfirmed export transaction. Payment for goods is made after shipment. The organization did not collect the required package of documents within three years after customs clearance of goods

On April 25, Alfa JSC entered into a contract for the supply of wood for export to Finland. The price of the export contract is USD 22,000. In the same month, Alpha purchased a shipment of wood for 590,000 rubles. (including VAT - 90,000 rubles) and paid for the purchased goods.

The wood was released abroad under the customs export regime on April 30. Payment from the Finnish company was received on May 5. Selling expenses amounted to 3,000 rubles.

The notional exchange rate of the US dollar on the dates of transactions was:

April 30 – 29.60 RUB/USD;
May 5 – 29.70 rubles/USD.

After 180 calendar days (October 27), Alpha did not collect a complete package of documents confirming the fact of real exports and the legality of applying the zero VAT rate. Therefore, the organization’s accountant calculated VAT based on export proceeds converted into rubles on the date of shipment. The following entry was made in the accounting:

Debit 19 subaccount “VAT on unconfirmed export supplies” Credit 68 subaccount “VAT settlements” - 117,216 rubles. (USD 22,000 × RUB 29.60/USD × 18%) – VAT is charged on unconfirmed exports.

After the tax has been calculated, the amount of input VAT on goods sold is deductible:

Debit 68 subaccount “Calculations for VAT” Credit 19 subaccount “VAT presented by suppliers” – 90,000 rubles. – accepted for deduction of input VAT on goods sold.

Having completed the calculations, the Alpha accountant submitted an updated VAT return for the second quarter to the tax office. In the declaration, in addition to the initial data, he reflected the amount of accrued VAT on unconfirmed exports and the amount of tax deduction on goods sold.

The amount of additional payment according to the declaration will be: 117,216 rubles. – 90,000 rub. = 27,216 rub.

Alpha transferred this amount to the budget on October 28. The following entry was made in accounting:

Debit 68 subaccount “Calculations for VAT” Credit 51 – 27,216 rubles. – transferred to the VAT budget on unconfirmed exports.

According to the updated declaration, this amount is payable to the budget:

no later than July 21 - in the amount of 9072 rubles;
no later than August 20 - in the amount of 9072 rubles;
no later than September 22 - in the amount of 9072 rubles.

The duration of the delay is:

from July 21 to October 27 – 99 days;
from August 20 to October 27 – 69 days;
from September 22 to October 27 – 36 days.

The refinancing rate in force during the period of delay was 8.25 percent.

Alpha's accountant calculated the amount of penalties as follows:

9072 rub. × 1/300 × 8.25% × 204 days. = 509 rub.

In accounting, the accrual and payment of penalties are reflected by the following entries:

Debit 99 Credit 68 subaccount “Calculations for penalties and VAT fines” – 509 rubles. – penalties accrued;

Debit 68 subaccount “Calculations for penalties and VAT fines” Credit 51 – 509 rub. – the amount of penalties is transferred to the budget.

For three years, starting from July 1, Alpha never collected a package of documents confirming the fact of real exports and the organization’s right to apply a zero VAT rate. The amount of tax paid to the budget on an unconfirmed export delivery was written off by the Alpha accountant using the following entry:

Debit 91-2 Credit 19 subaccount “VAT on unconfirmed export supplies” – 117,216 rubles. – taken into account as part of other expenses VAT paid to the budget on an unconfirmed export supply.

Situation: is it possible to take into account the amount of VAT paid by an organization on an unconfirmed export transaction when calculating income tax?

Answer: no, you can't.

When calculating income tax, VAT amounts paid by an organization on an unconfirmed export transaction are not taken into account. Such expenses are economically unjustified, that is, they do not meet the criteria of Article 252 of the Tax Code of the Russian Federation. This is stated in letters of the Ministry of Finance of Russia dated November 29, 2007 No. 03-03-05/258, dated July 17, 2007 No. 03-03-06/1/498, dated January 22, 2007 No. 03-03- 06/1/17. If in the future the organization can confirm the fact of export and the amount of tax paid will be reimbursed, it is also not necessary to include it in income (letter of the Ministry of Finance of Russia dated November 29, 2007 No. 03-03-05/258).

Advice: there are factors that allow you to include VAT amounts accrued on unconfirmed export supplies as expenses that reduce taxable profit. They are as follows.

When calculating income tax, expenses include the amounts of taxes accrued in accordance with current legislation (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation). The exception is the taxes listed in Article 270 of the Tax Code of the Russian Federation. Namely, income tax and VAT charged to buyers (clause 4, 19, article 270 of the Tax Code of the Russian Federation).

For unconfirmed export supplies, organizations pay VAT at their own expense: these amounts are not presented to buyers. Consequently, the provisions of paragraph 19 of Article 270 of the Tax Code of the Russian Federation do not apply to them. VAT is accrued for payment to the budget in accordance with the law (clause 9 of article 165 of the Tax Code of the Russian Federation). Therefore, when calculating income tax, an organization has the right to take into account the amounts of VAT accrued for payment to the budget (minus input VAT accepted for deduction), on the basis of subparagraph 1 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. VAT must be included in expenses in the period in which the obligation to pay it arises. That is, based on the results of the quarter in which the 180-day period established for collecting documents confirming the fact of export expired.

The legality of this approach is confirmed by Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 9, 2013 No. 15047/12. The resolution states that the interpretation of tax legislation provided in it is the only correct one. Consequently, arbitration practice on this issue, which was previously heterogeneous, should become uniform.

Export confirmation after 180 days

If after the expiration of 180 days the organization submits to the tax office a package of documents justifying the application of the zero rate, then the amounts of VAT paid at a rate of 10 or 18 percent can be deducted (clause 10 of article 171, paragraph 2 of clause 3 of article 172 of the Tax Code of the Russian Federation). The right to deduction is retained by the organization for three years from the end of the corresponding tax period (clause 2 of Article 173 of the Tax Code of the Russian Federation).

In accounting, reflect the deduction of VAT previously accrued on unconfirmed export supplies by posting:

Debit 68 subaccount “Calculations for VAT” Credit 19 subaccount “VAT on unconfirmed export supplies” – VAT accrued at a rate of 10 or 18 percent on unconfirmed export supplies is accepted for deduction.

This follows from paragraph 10 of Article 171 of the Tax Code of the Russian Federation.

An example of reflecting in accounting transactions related to the calculation of VAT and penalties for an unconfirmed export transaction. Payment for goods is made after shipment. The organization has collected the necessary package of documents before the expiration of three years after customs clearance of goods

The wood was released abroad under the customs export regime on April 30. Payment from the Finnish company was received on May 5. Selling expenses amounted to 3,000 rubles.

The notional exchange rate of the US dollar on the dates of transactions was:

April 30 – 29.60 RUB/USD;
May 5 – 29.70 rubles/USD.

After the tax has been calculated, the amount of input VAT on goods sold is deductible:

Debit 68 subaccount “Calculations for VAT” Credit 19 subaccount “VAT presented by suppliers” – 90,000 rubles. – accepted for deduction of input VAT on goods sold.

The amount of additional payment according to the declaration will be: 117,216 rubles. – 90,000 rub. = 27,216 rub.

Alpha transferred this amount to the budget on October 28. The following entry was made in accounting:

Debit 68 subaccount “Calculations for VAT” Credit 51 – 27,216 rubles. – transferred to the VAT budget on unconfirmed exports.

According to the updated declaration, this amount is payable to the budget:

no later than July 21 - in the amount of 9072 rubles;
no later than August 20 - in the amount of 9072 rubles;
no later than September 22 - in the amount of 9072 rubles.

The duration of the delay is:

from July 21 to October 27 – 99 days;
from August 20 to October 27 – 69 days;
from September 22 to October 27 – 36 days.

The refinancing rate in force during the period of delay was 8.25 percent.

Alpha's accountant calculated the amount of penalties as follows:

9072 rub. × 1/300 × 8.25% × 204 days. = 508 rub.

In accounting, the accrual and payment of penalties are reflected by the following entries:

Debit 99 Credit 68 subaccount “Calculations for penalties and VAT fines” – 508 rubles. – penalties accrued;

Debit 68 subaccount “Calculations for penalties and VAT fines” Credit 51 – 508 rub. – the amount of penalties is transferred to the budget.

In the fourth quarter, Alpha collected a package of documents confirming the fact of real exports and the right to apply a zero VAT rate. After this, the accountant made an entry in accounting:

Debit 68 subaccount “Calculations for VAT” Credit 19 subaccount “VAT on unconfirmed export supplies” – 117,216 rubles. – VAT previously accrued on an unconfirmed export supply has been accepted for deduction.

In the fourth quarter, Alpha did not charge VAT at rates other than 0 percent. Therefore, based on the results of the fourth quarter, the amount of tax deduction exceeds the amount of VAT on sales (the VAT refundable is reflected in the declaration). After a desk audit, the tax inspectorate decided to reimburse the organization for the input VAT paid to the supplier of the exported goods.

At the time of the decision to refund VAT, Alpha had no debt to the budget. Therefore, at the request of the organization, the tax amount was transferred to its current account. The following entry was made in Alpha's accounting records:

Debit 51 Credit 68 subaccount “VAT calculations” – 117,216 rubles. – the amount of refunded tax has been credited to the current account.

The amount of penalties paid to the budget by the organization is not returned.

Situation: from what point does the three-year period for VAT refund on unconfirmed exports begin? After the expiration of the period allotted for confirming the right to apply the zero rate, the organization did not collect documents

Count three years from the end of the quarter in which the goods were shipped.

If, within the time limits established by paragraph 9 of Article 165 of the Tax Code of the Russian Federation, the exporter has not confirmed the right to apply a 0 percent VAT rate, the right to a tax deduction is retained by him for three years after the end of the corresponding tax period. This follows from the provisions of paragraph 2 of Article 173 of the Tax Code of the Russian Federation.

The procedure for determining a three-year period in relation to unconfirmed export transactions is not regulated by law. In such conditions, organizations should be guided by the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, which is reflected in Resolution No. 17473/08 dated May 19, 2009. It follows from this document that the three-year period during which an organization can refund VAT on unconfirmed exports must be counted from the end of the tax period in which the goods were shipped. To substantiate its position, the Presidium of the Supreme Arbitration Court of the Russian Federation cited the following arguments.

VAT is accrued at the end of each tax period for transactions for which the tax base is determined during this tax period (Clause 4, Article 166 of the Tax Code of the Russian Federation). When shipping goods for export, the moment for determining the tax base is the last day of the quarter in which the full package of documents provided for in Article 165 of the Tax Code of the Russian Federation is collected. If these documents are not collected within 180 calendar days from the date of customs clearance, the moment of determining the tax base is the day of shipment of goods (subclause 1, clause 1, clause 9, article 167 of the Tax Code of the Russian Federation). Thus, if the organization was unable to confirm export within the established time frame, the three-year period allotted to it for VAT reimbursement in the future is counted from the end of the quarter in which the goods were shipped for export (clause 2 of Article 173 of the Tax Code of the Russian Federation).

For example, if VAT in connection with unconfirmed exports was accrued in the first quarter of 2013, then you can claim it for deduction (if you have all the necessary documents) in a tax return submitted no later than March 31, 2021.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated February 3, 2015 No. 03-07-08/4181 and the Federal Tax Service of Russia dated July 9, 2014 No. GD-4-3/13341.