What is VAT refund by example. Vat reimbursement scheme from the budget. What is a bank guarantee

Explaining what a value added tax (VAT) is is not the most difficult task, if you do not go into the details. Basic knowledge on this issue will not be superfluous not only for future accountants and economists, but also for people far from such specific fields of activity.

Economic content of VAT

VAT is one of the taxes in Russia that have a significant impact on the formation of the state budget. The essence of the tax fully reflects its name. That is, it is with the added value, by which the manufacturer has increased the value of the initial product (raw material or semi-finished product), that it is accrued.

For "dummies": VAT is a tax that is charged and paid by manufacturing enterprises, wholesale and retail trade organizations, as well as individual entrepreneurs. In practice, its size is defined as the product of the rate by the difference between the proceeds received from the sale of one's own products (goods, services) and the sum of costs that were used to manufacture it. To put it simply, that part of the product that the manufacturer or seller has "grown" to the original product (in fact, this is the newly created value) is the taxable base. This type of tax is indirect, since it is included in the price of the product. Ultimately, it is paid by the buyer, and formally (and practically) it is paid by the owners and producers of the goods.

Objects of taxation

The objects for calculating VAT are proceeds from the sale of created products, works and services performed, as well as:

The cost of ownership of goods (works, services) when they are transferred free of charge;

The cost of construction and installation work performed for our own needs;

The cost of imported goods, as well as goods (work, services), the transfer of which was carried out on the territory of the Russian Federation (it is not included in the taxable income tax base).

VAT payers

Article 143 of the Tax Code of the Russian Federation establishes that VAT payers are legal entities (Russian and foreign), as well as individual entrepreneurs who are tax registered. In addition, the payers of this tax include persons who move goods and services across the borders of the Customs Union, but only if the customs legislation establishes the obligation to pay it.

In Russia, VAT is provided in 3 options:

1. 10 %.
2. 18 %.

The amount of tax accrued is determined by the product of the interest rate divided by 100 by the taxable base.

Non-sales turnovers (investment transactions for the formation of authorized capital, transfer of fixed assets and property of the enterprise to the legal successor, etc.), transactions for the sale of land plots and many others are not recognized as objects for calculating this tax.

18% VAT rate

Until 2009, the VAT rate of 20% was applied to the largest number of transactions. The current rate is 18%. To calculate VAT, it is necessary to calculate the product of the taxable base and the interest rate divided by 100. It's even easier: when determining (for "dummies") VAT, the tax base is multiplied by the tax rate coefficient - 0.18 (18% / 100 \u003d 0.18). Thus, the amount of VAT is included in the price of goods, works and services, falling on the shoulders of consumers.

For example, if the price of a product without VAT is 1,000 rubles, the rate corresponding to this type of product is 18%, then the calculation is simple:

VAT \u003d PRICE X 18/100 \u003d PRICE X 0.18.

That is, VAT \u003d 1000 X 0.18 \u003d 180 (rubles).

As a result, the selling price of goods is the calculated value of the item with VAT.

Reduced VAT rate

The 10% VAT rate applies to a certain group of food products considered socially significant for the population of the state. Such products include milk and their derivatives, many cereals, sugar, salt, sea, fish and meat products, as well as some types of products for children and diabetics.

Zero VAT rate, features of its application

The 0% rate applies to goods (works and services) related to space activities, sales, mining and production of precious metals. In addition, a significant volume of transactions is made up of transactions involving the movement of goods across the border, during the execution of which it is necessary to comply with the Zero VAT rate requires documentary evidence of export, which is provided to the tax authorities. The package of documents includes:

1. Agreement (or contract) of a taxpayer for the sale of goods to a foreign person outside the Russian Federation or the Customs Union.
2. for the export of products with a mandatory mark of the Russian customs about the place and date of departure of the goods. You can submit documents for transportation and escort, as well as other confirmation of the export of any products outside the Russian Federation.

If, within 180 days from the moment of movement of goods across the border, a complete package of necessary documents has not been drawn up and submitted to the tax office, then the payer is obliged to calculate and pay VAT at an 18% (or 10%) rate. After the final collection of the customs confirmation, the tax paid can be refunded or credited.

Using the settlement rate

Settlement rate is used for prepayment and in some other cases. For "dummies", VAT at this rate is calculated when it is necessary to single out the tax "sitting" in it from the total cost of goods. This action is performed according to the simplest formulas, depending on the type of VAT rate applied.

At a 10% VAT rate, the calculated VAT is 10% / 110%.

At an 18% rate - 18% / 118%.

Filling in a VAT tax return and deadlines for its submission

At the initial stage of preparation for the delivery of tax reports, the work of an accountant is focused on determining the base on which the tax amount is subsequently charged. Filling in a VAT tax return begins with a cover page. In this case, it is very important to accurately and carefully enter all the required details (names, codes, types, etc.). All pages contain the date and signature of the head (or individual entrepreneur), which must be stamped on the title page. The declaration must be submitted to the tax office at the place of registration, but no later than the 20th day of the month following the reporting quarter. Within the same terms, its payment was also established (with a quarterly delivery period). Thus, the payment and accrual of tax for the 1st quarter of 2014 had to be made before April 20 of the current year.

Tax calculation

For "dummies": VAT payable is calculated in several stages.

1. Determination of the taxable base.
2. VAT accrual.
3. Determination of the amount of tax deductions.
4. The difference between the accrued and paid tax (deduction) is the amount of VAT payable.

In the event that the deductions exceed the accrued amounts, the taxpayer has the right to reimburse this difference upon written application and after the decision is made, but more on that later.

Tax deductions

Particular attention should be paid to deductions, that is, the amount of VAT that is charged by suppliers, and is also paid at customs when exporting goods. It is very important that the tax deductible is directly related to the accrued turnover. Simply put, if VAT is charged on the turnover for the sale of product "A", then all purchases related to this product are taken into account. Proof of the right of deduction is certified by invoices received from suppliers, as well as documents on payment of tax amounts at border crossings. VAT is highlighted in a separate line. Such invoices are filed in a separate folder, and the turnover for each product is recorded in the purchase book in an approved form.

During tax audits, questions often arise about the improper filling of required fields, the indication of incorrect details, as well as the lack of signatures of authorized persons. As a rule, in such a situation, the employees of the Tax Inspectorate cancel the respective amounts of deductions, which leads to additional VAT charges and penalties.

Electronic submission of declarations

Since 2014, the VAT return must be submitted electronically only. There are only a few exceptions related to special tax regimes.

VAT refund conditions

The satisfaction of the rights of payers to reimburse the amount of tax paid is carried out on the basis of a desk audit carried out by the tax authorities. The declarative procedure for VAT refunds occurs in relation to a few payers who meet the following conditions:

The total amount of taxes paid (VAT, excise taxes, profit and production taxes) must be at least 10 billion rubles. for 3 calendar years preceding the year of filing an application for compensation;

The payer has received a bank guarantee.

The application of this procedure provides for one more condition: the payer must be registered with the tax authorities of the Russian Federation for at least 3 years before filing a tax return for

Compensation procedure

To refund VAT, a taxpayer must submit a written application to the tax authority for the refund of tax amounts. These amounts can be returned to the current account indicated in the application or offset against other tax payments (if there is a debt on them). Within 5 working days, the inspection makes a decision. Refunds of VAT amounts are made within the same period in the amount specified in the decision. In case of untimely receipt of funds to the current account, the taxpayer has the right to receive interest for the use of this money from the tax authorities (from the budget).

Office check

To verify the validity of the returned amounts, the tax inspectorate conducts a desk audit within 3 months. If the facts of violations are not established, then within 7 days after the completion of the check, the inspected person is informed in writing about the legality of the offset.

In case of detecting violations of the current Russian legislation, the inspectorate draws up an inspection report, based on the results of which a decision is made in relation to the taxpayer (either on refusal to attract, or on bringing to responsibility). In addition, the offender is required to return the excessive amounts of VAT and interest for the use of these funds. If the specified amount is not returned, the obligation to return it to the budget of the Russian Federation rests with the bank that issued the guarantee. Otherwise, the tax authorities write off the necessary funds in an indisputable manner.

Some provisions concerning the calculation and payment of VAT are rather complicated for a momentary understanding, but a thoughtful understanding gives the result. Specific terms and regular changes in the legislation of the Russian Federation create a particular difficulty in the perception of this tax.

Anyone, even an experienced accountant, gets in awe at the word "VAT". And there are objective reasons for this, because this is one of the most difficult taxes, the calculation and payment of which is regulated by multiple regulatory documents. Let's try to understand the basics of VAT today.

Value added tax is classified as an indirect one, for the reason that its actual payer is the final consumer. To put it quite simply, the end result of VAT is borne by ordinary consumers who purchase goods in a store, ordering any services or work. Let's figure out how this happens?

VAT represents "added" value or, even more simply, the markup in the percentage established by law to the goods produced, services rendered and works performed. Moreover, the "added" value increases at each stage.

Illustrative example

To understand the "intricacies" of this insidious tax, you need to understand its mechanism and its meaning.

In order to imagine the whole chain, let's analyze this moment with a specific example. To do this, we will trace all stages of production and subsequent sale, for example, of shampoo.

The first stage is an enterprise that supplies raw materials for a cosmetics manufacturing plant, i.e. when selling raw materials, the first "added" value was formed, which the manufacturer included in the selling price. Then the cosmetics factory produced the shampoo, packaged it and sold it to a trading company. Now the price of the product was formed from the cost of purchased raw materials, costs and the percentage of the planned profit of the plant and VAT, which was added by production to "its" part of the price.

Naturally, the retailer made a mark-up on the shampoo and also added VAT to it. And now the shampoo hit the counter, the consumer bought it and paid the price including VAT at all stages. Each of the participants in this chain paid their part of the VAT to the budget, and reimbursed it by including it in the selling price.

Now let's present this same illustrative example, in numbers, and suppose that:

• The cost of raw materials is 118 rubles (in this cost VAT at the rate of 18% is 18 rubles);
• The selling price of the shampoo at the factory for a trade enterprise is 236 rubles (in this cost VAT at the rate of 18% is 36 rubles)
• The selling price of the shampoo in a trade enterprise is 302 rubles (in this cost VAT at the rate of 18% is 46 rubles).

As the primary source, the manufacturer of raw materials for shampoo will pay VAT to the budget in the amount of 18 rubles from the entire sales amount. The cosmetics production plant will already be able to deduct the amount of "input" VAT on raw materials of 18 rubles, which means that VAT will be payable (36 - 18) \u003d 18 rubles. Now the trade enterprise, it will deduct the amount of VAT in the amount of 36 rubles, presented by the cosmetic plant in the VAT invoice, and, accordingly, will pay 10 rubles to the budget (46 - 36).

And now, according to the theory presented above, by paying VAT by each participant in the chain, we should get the amount of this tax in the final price of the goods.

The amount of VAT in the final price of the goods is 46 rubles \u003d 18 rubles (supplier of raw materials) + 18 rubles (cosmetic plant) + 10 rubles (trade enterprise).

We have figured out the essence of this tax, and now, with a full understanding of the matter, we can proceed to the aspects of the legislation that regulate its payment.

Payers and object of taxation

VAT payers are organizations and entrepreneurs who have chosen the OSNO form of taxation. The object of calculating this tax is the following operations in accordance with the norms of article 146 of the Tax Code of the Russian Federation:

• Sale of works, goods and services, pledged items and transfer of property rights on the territory of the Russian Federation;
• Transfer for own needs of works, goods and services on the territory of the Russian Federation;
• Construction and installation works performed for their own needs;
• Import of goods into the territory of the Russian Federation.

In the case of the import of goods, entrepreneurs and organizations that apply other forms of taxation, except for OSNO, become VAT payers.

VAT rates

The size of VAT rates is regulated. There are three bets in total:

• 18% is the largest amount and it is set for most objects of taxation;
• 10% - this rate applies to the bulk of food products, as well as children's products;
• 0% - this rate is applied by exporters who have documented the fact of an export transaction by submitting the necessary set of documents to the tax authorities.

Deductions

When calculating the tax, the taxation base is the entire amount of revenue, but we remember the principle of this tax, which is the added value formed at each stage. So, in order for the VAT payer to transfer to the budget exactly his “added” value, there is a deduction.

The deduction is the sum of the "input" VAT, i.e. VAT paid by you on the purchase of services, goods and works in the course of your business activities. Dedicated to deductions.

Let's go back to our milk example. For a dairy plant, the amount of "input" VAT is VAT on raw materials from the agricultural enterprise. Those. taking as the taxation base its proceeds for the sold product, and calculating VAT from it, the amount of VAT paid upon the purchase of raw materials will be deducted. Thus, VAT will be payable only on that part of the proceeds generated at the plant itself. The same will happen in a trading enterprise, after calculating VAT on the proceeds for sold milk, it will deduct the amount of VAT from the dairy plant, and, accordingly, only the amount of VAT from the trade margin will have to be paid.

Payment procedure

The timing and frequency of VAT payment are established by Article 174 of the Tax Code of the Russian Federation. The reporting period is a quarter and transfers to the budget of this tax must be made no later than the 20th day of the month that immediately follows the last quarter. For the first quarter of the year - this is April 20, for the second - July 20, for the third - October 20, and for the fourth - January 20 of the next calendar year.

VAT refund

There is also a situation when the amount of calculated VAT is less than the amount of VAT deductible. In this case, you are entitled to a refund of the resulting difference. To do this, you need to submit a declaration to the tax authorities in the prescribed form, undergo a desk audit, and if, as a result, the amount to be refunded is confirmed, then you will be returned to the current account due for VAT refund.

The procedure for VAT refunds is regulated.

Some illiterate taxpayers ask themselves the question: how to issue a VAT refund for individuals, and how much they are entitled to. To answer this question, we have prepared a special material explaining what error lies here and how to get the money you owe.

You need to figure out what VAT is. So, the required abbreviation stands for value added tax. This fee is deducted from the added value of any product sold by the seller. In other words, the seller manufactures or purchases any product for further sale. To get a benefit, he adds a certain monetary value to the original cost of a unit of production, and then he takes this difference for himself.

It is clear from the definition that value added tax cannot be directly related to an ordinary citizen and layman. There is, however, a mediated relationship. Despite the fact that the payments of value added tax are imposed on the shoulders of sellers, that is, various organizations, the burden of the tax burden is actually borne by the buyers, since they have to pay for the goods, the cost of which includes the price of its manufacture, delivery, seller's income and the amount of tax deductions.

It turns out that a VAT refund to an individual is not possible. However, it is possible to return personal income tax - an individual income tax deducted to the state treasury from all income received by taxpayers. This category includes not only wages, but also:

• facilities, ;
• money for;
• inheritance received;
• material assistance and other means coming to the citizen.

Let's take a closer look at the characteristics of personal income tax and talk about how to get a partial refund.

What is personal income tax

If a citizen receives money that acts as an income, he is obliged to give a part to the state, which then, using the funds received, improves the level of the country's welfare. The current tax rate today is 13% of the amount received. This deduction is the personal income tax.

According to the letter of the law, the taxation period for personal income tax is a calendar year. The amount due to the homeland is calculated based on the following two indicators:

• the amount of the taxable amount of money;
• rates of 13%.

When it comes to withdrawing part of the funds from the employee's salary, bonuses and other income received at the place of employment, tax agents, that is, employing organizations, are involved in the transfer and calculation of values. The procedure is carried out with the help of the efforts of the specialists of the accounting department of the company, while recording:

• all money received in favor of the employee;
• provided tax deductions;
• funds calculated for sending;
• funds actually sent.

What are the rates

We mentioned above that there is a fixed rate for the required tax collection - 13% of the amount received. However, it is really only for the so-called - citizens who stay in the country for at least 183 days per year.

Let's give an example. You are a resident of Russia, as you live on its territory for the prescribed time period. The place of your employment is in the company producing sweets "Lastochka", you are the advertising manager of the company. The promised salary for the desired position is 40 thousand Russian rubles. However, you will not be able to receive the full specified amount on a monthly basis, since you are obliged to give the state 13% of it, that is, 5 thousand 200 rubles. As a result, the salary ceases to please so much and approaches the usual value for a common man in the street, amounting to 34,800 units of the Russian currency.

What amount of deductions is due to other citizens who do not belong to the number of residents of the country? Seriously higher than the previously stated rate. Non-residents of Russia give the state 30% of their income each, which is simply unbearable for many.

This applies not only to wages, but also to more serious amounts. Let's imagine that you are not a resident of the Russian Federation, but you own an apartment on its territory. After the sale of housing from the funds received, if the time limit was not waited for exemption from the required payment, you will have to pay to the country's treasury not 13%, but all 30%. Such a payment will seriously hit your pocket. You have only one option - to postpone the implementation and acquire the status of a resident, and then resume the process again.

There is also a separate category of payments, implying a profit that is distributed among the members of a joint-stock company or another entity, which is given out to the persons in the composition, in proportion to the securities they have. This profit has its official name - dividends. According to the letter of the law, residents of the country pay deductions from them in the amount of 13% of the amount.

For cash prizes coming from any source and exceeding 4 thousand Russian rubles, the current deduction rate will be 35%.

Objects subject to taxation

Let's take a closer look at how the law defines the objects of personal income tax. Their list includes the following names.

Object 1.For a resident of a country, the taxable object is, first of all, income expressed in cash. Moreover, the sources of its income may be:

• in the country;
• outside the country.

Object 2.For non-residents of Russia, the role of taxable income is the profit received on its territory.

In addition to labor payments, you will have to part with part of the money if they are presented:

• payments for copyright;
• rent payments;
• funds received as a result of the successful sale of property objects, vehicles, securities and similar cash receipts.

At the same time, the following names do not apply to taxable objects.

1. Money paid by government agencies to support socially unprotected categories of citizens.
2. Funds received as pension accruals.
3. Compensation for dismissal of an employee, harm caused to his health.
4. Alimony payments that a person pays to a child who lives with another parent or other relative.
5. Scholarships for students of higher educational institutions.
6. Funds received as remuneration by the donor.
7. An amount of money in the form of a grant outstanding in the role of supporting funds for programs of the following nature:
   1. educational;
   2. scientific.
8. Financial assistance to persons who have suffered losses as a result of various natural disasters or catastrophes, this implies health and property losses.
9. Funds for former hostages of terrorists, used to recover psychological or physical harm.

Who is the payer of personal income tax

The obligation to enter, at a time specified by law, into the general budget of the state treasury amounts of the established amount is imputed to persons of the following categories:

• having Russian citizenship;
• foreigners temporarily or permanently residing in our country;
• persons who have no civilian affiliation.

Individuals who pay tax also include individual entrepreneurs, since they are also listed as individuals, it turns out, they must transfer the required tax from cash receipts that are the company's revenue.

Tax payments are subject to payment not only for persons who have reached the age of majority, but also for younger individuals. They cannot independently pay taxes until the age of majority, therefore the function of the payer is taken over by the parents or organizations from which the sought-after persons receive funds.

We mentioned above that, in general, the categories of payers are divided into two most important groups:

• residents;
• non-residents.

At the same time, certain categories of citizens are excluded from the groups, which are not subject to the specified division, they are always in the status of residents, even though they have not appeared in their homeland for years.

First of all, we are talking about representatives of structures:

• the military;
• state.

Representatives of each of these categories can travel and serve in other countries for years without being able to appear in their homeland in order to maintain their current resident status. Thanks to a special government decree, their status cannot be lost as long as the person remains in a position in the sought structure or another that has a similar character and gives similar privileges.

Reporting

As for most other types of tax collections, as well as for personal income tax, various reporting documents must be submitted for verification. Depending on the method of acquiring funds, various documents are subject to preparation. Most often, it is necessary to prepare, containing data on all income issued to the employee at the workplace and tax deductions sent to the treasury for a year.

Note! The payer does not have to prepare the required paper on his own, this will be done by the tax agent, that is, the employing company.

The deadline for submitting reports for all employees working for the company is April 1 of the year following the reporting period. The preparation of two copies of the certificate is mandatory.

According to the main body of information that regulates tax legal relations in the country, people who receive the proceeds are required to declare income:

• from the activities of individual entrepreneurship;
• from ownership of private notary or law firms;
• from the received prize, the value of which exceeds 4 thousand Russian rubles;
• from tax agents on staff;
• from tax agents, while receiving funds from which tax was not calculated;
• from the sale of real estate, cars and other property and in other cases.

Personal income tax refund or tax deduction

A partial refund of the personal income tax paid to the state treasury is possible for each person, the name of this phenomenon sounds like "tax deduction". In fact, it is an amount of money by which the taxable financial base can be reduced, or which can be obtained from the tax office or through an employer. It is drawn from the funds previously paid by the taxpayer to the country's treasury. The less he paid, the less he will receive in case of a suitable situation. There are various types of tax deductions.

Standard - applied to the maintenance of children, as well as some groups of adult taxpayers. It is most often used by parents. Due to its presence, the state allocates the following amounts for the maintenance of the child:

• the first and second child will receive 1 thousand 400 rubles each;
• the third and subsequent offspring of 3 thousand;
• for disabled children, an increased compensation has been established, the amount of which reaches 12 thousand rubles.

The receipt of money for a standard deduction is made directly through the employer, after submitting the relevant application and the package of necessary documents to the accounting department at the place of employment.

In the presented material, we discuss how in 2017 to go through this bureaucratic procedure and use the right to receive a cash deduction for children.

Social - outstanding for the costs incurred by citizens associated with receiving, and usual treatment. This category also includes charitable, pension and insurance expenses. To cover these expenses, 120 thousand rubles per year are legally given, while it is necessary to submit to the tax office at the end of the current taxation period an impressive list of documents confirming your right to compensation for expenses by the state. If you want to start receiving money immediately, do not wait, but contact your employer.

Investment - this compensation is provided for the sale of securities of value that were in circulation on the market of an organized nature, while being the property of the person for more than 36 months. The maximum receivable amount is the product of the number of annual periods that the securities were in possession and 3 million Russian rubles.

Property - relies on or real estate. In the first case, the maximum deduction amount is 1 million rubles, in the second:

• 2 million rubles spent by home buyers out of their own pockets;
• 3 million rubles to cover interest on a targeted loan taken from a credit institution for the purchase or construction of housing.

The receipt of money is possible upon submission of an appropriate application, declaration forms and related documents to the tax service of Russia.

Professional - this type of tax deduction is provided to individual entrepreneurs, owners of legal offices and other domestic organizations, while it actually is to cover the expenses that are documented by the company and are justified, that is, they went to the production and work process, and not to pay the director's vacation in the Canary Islands, eg.

The deduction provided for the transfer of losses received in the current period for subsequent periods is given to persons for whom the amount of expenses for a one-year period exceeds the received revenue.

Video - Income Tax Refund

Let's sum up

Every resident of Russia has the right to receive a refund of personal income tax (not VAT!), As well as domestic organizations that are in relevant situations determined by law. The process of returning the funds paid to the country's budget is somewhat difficult due to the high degree of bureaucracy, but it is rather difficult not to cope with it, because today a lot of funds have been invented to ease the tax burden of the payer in a technical sense.

It is important to have a certain level of tax literacy, otherwise you will not see a refund. In Russia, there is an unspoken rule: receiving state compensation is voluntary. Tax inspectors or the accounting department at the place of work will not run after you asking for money. Be careful, and know the rights in the field of taxation, then prosperity will not leave you.

Entrepreneurs and organizations that are, can demand a VAT refund from the state. This action occurs when, at the end of the reporting period, the declarant has more than the amount of the accrued tax.

It is important to remember that in order for the fact of VAT refund to be discovered, you must go through the entire procedure that is established by law.

How to get VAT refund - stages

To make a VAT refund, you need to go through a number of stages and prove the legality of the procedure:

1. First, we submit a tax return for VAT refunds. Tax authorities establish a cameral audit that lasts three months. During the inspection, the NI may require the provision of additional documents. If violations have been identified, then we write a claim to identify the violation. The document is sent to the tax authority within 1 month.
2. If no violations have been identified, the tax authority issues a decision not to identify the violation within seven days. VAT is returned to the declarant if he does not have interest, fines and arrears.
3. The tax is transferred to the taxpayer's current account within five business days.
4. If VAT was not transferred on time, then the taxpayer is obliged to receive compensation. If the interest for late payment of VAT was not transferred on time, then within three working days the HO makes a decision to transfer the remaining interest.

In principle, the scheme itself is simple, the main thing is to pass the entire cameral examination. Legal actions in the course of business will help to get the deduction deducted back. This is a return scheme for individual entrepreneurs. But in order to make a VAT refund to legal entities, the scheme is the same. If a businessman is a tax agent, then he has the right to demand from the state the due deduction.

Often, the FTS, referring to formal conditions, tries to deny the right to use the VAT refund, therefore, such processes are often considered in court.

The VAT refund procedure itself is spelled out in Article 176 of the Tax Code of the Russian Federation. On paper, all this looks very simple and accessible. But in reality, you have to go through a lot of difficult stages and prove your right to a VAT refund. .

What to do to increase the chance of VAT age?

Your organization is engaged in the sale or import of goods; upon purchase, you already pay tax to the budget at a certain rate. If it so happens that the tax on the sale of goods is higher, then you will have to pay to the budget. If less, then the state is obliged to make you a VAT refund.

At the discretion of the tax authority, the deduction can either be sent to the taxpayer's current account, or go towards future taxes. The amount itself is credited within three months.

It must be remembered that the tax authorities, trying not to refund the VAT due to you, are taking all the steps: they also check your counterparties and require the provision of additional papers.

What does it take to get your legal deductions? In words and on paper, everything is quite simple. In fact, it turns out to be much more difficult. If you are sure that you did not violate the law in the course of your business activity, that you worked with trusted suppliers, then after the verification, you will still wait for the deduction. And yet, how to get VAT refund ? This is especially true for export goods, if you have met all the necessary conditions:

• Goods and services must be recorded in the required journals.
• Confirmation that you have crossed the border is a mark of customs officers.
• All goods sold are subject to VAT.
• The invoices issued include this item.
• When selling goods abroad, VAT is paid at the border itself.
• If the organization rents the premises, then the deduction can be made after payment of the rent.

The nuances of VAT refunds can be seen in the following video:

Documents required for VAT refund

In order to carry out actions to refund or refund VAT, you must also prepare all the documents and submit them to the tax authority. What are these documents?

• Application according to the established model.
• Tax return filed at the end of the reporting period.
• A letter asking for a VAT refund.
• Additional documents.
• All invoices.
• All payment documents.
• Extracts from the title pages of the books of purchases and sales.

After receiving all the documents, the tax authorities will send desk audits to you and the counterparties, as a result of which there should be no discrepancies. Otherwise, the procedure for refunding the due VAT may take a long time.

If your organization is confident in the legality of its actions and the actions of suppliers and if you have all the payment and other necessary documents, then you can safely apply for a refund.

In principle, the documents for compensation for both exports and the domestic market are practically the same. But export also requires the presence of customs marks and declarations.

In any case, bookkeeping must comply exactly with the legislative level. All bills, rent, goods and additional costs must be paid so that the tax authority has no claims against you. Any lead, any inaccuracy will be a reason for refusing to return the amount due.

In 2017, no major changes are expected in VAT refunds. Standard package of documents: invoices, bank statements. The statements must contain confirmation that the money was received in the account, if it is export VAT from a foreign citizen.

When bartering, a customs statement and accompanying documents are provided.

Is it possible to return VAT to an individual? In accordance with the Tax legislation of the Russian Federation, on the territory of our country, only foreigners who have made purchases through the Tax free system can receive a refund. In other cases, the VAT refund rule applies only to organizations and individual entrepreneurs. For Russians - individuals, such a refund is available only abroad.

Essence of the question

Almost any citizen, entrepreneur or organization, purchasing goods, works or services, becomes a payer of a special type of fiscal burden - value added tax. This payment is a kind of markup on the actual cost of the purchased product or service. Of course, a number of goods are exempt from taxation, but their number is insignificant.

Despite the fact that in reality all of us are value added tax payers, according to the norms of the Tax Code of the Russian Federation, only legal entities and individual entrepreneurs who apply the general taxation system (OSNO), legal entities and individual entrepreneurs in special modes (STS, UTII, ESHN, PNS) when performing a certain type of operation.

What does the status of a taxpayer give? This condition gives an economic entity not only obligations to calculate and transfer funds to the budget, but also gives the right to a VAT refund. Sometimes taxpayer status is not required for this.

Who can get VAT refund

Usually, tax payers receive a tax deduction - individual entrepreneurs and legal entities. Ordinary citizens, contrary to assurances in some media and on Internet sites, do not have such a right. Tax Code of the Russian Federation does not provide for VAT refund for individuals on a card or in any other way, if such people are citizens of Russia. And there are no exceptions to this rule. You cannot return VAT to an individual's card for money or for free; the authorities of the Federal Tax Service of Russia simply do not provide this service. Therefore, all the instructions on the Internet on how to get VAT back on your card legally and safely are traps for gullible citizens whom scammers want to deceive. You should not transfer money to them. You will definitely not receive any real refunds in return for payments made to the budget. But there is still one way to return VAT to an individual.

How an individual can get VAT back

Unfortunately, VAT refunds for individuals in 2020 are not provided for in the Tax Code of the Russian Federation. The Russians are not entitled to return the tax levy paid on goods, works, services purchased on the territory of the Russian Federation. The Tax Code of the Russian Federation provides for the Tax free () system. This is VAT compensation to a foreign individual for goods and services purchased on the territory of the Russian Federation. But not all purchases are tax refundable. The right to compensation arises only upon the acquisition of goods and services specified in the list of the RF Tax Code. The amount of tax to be refunded is determined on an individual basis.

Therefore, before applying for a refund, check if the purchased product is included in the list of goods on Tax free.

A special receipt is required to issue a refund. When leaving Russia at the customs checkpoint, submit your purchase and fiscal receipt for verification. The customs officer will check the compliance and put a stamp on the check confirming the export of the goods from the country. After that, the foreigner receives the money.

Similarly, it is allowed to return VAT to Russian citizens who have made purchases outside of Russia. They will receive the money immediately before departure, at the airport on a bank card or in cash. The basis is a stamped receipt for the return from the country where the purchases were made.

You can return the VAT tax to the card after the trip by sending the documentation by mail to the address of the intermediary, which is indicated on the receipt. The third method of reimbursement: contact the bank, which is a partner of the intermediary company.

Tax deduction for legal entities and individual entrepreneurs

When selling, the taxpayer includes liabilities in the cost of the goods, work, services sold. Rate - 10% or 20% (10/110 or 20/120, respectively) of the cost of implementation. All taxpayers have the right to a tax deduction. It is equal to the amount of tax paid as part of the cost of goods, works, and services purchased for conducting economic activities. For example, to purchase materials for production.

Individual entrepreneurs and organizations that use special regimes, but are payers of value added tax, are not entitled to reimburse it from the budget.

Consequently, the right to a tax deduction is reserved for taxpayers for whom in the reporting period the amount of tax payable to the budget exceeded the amount of tax deductions. This happens most often when exporting.

Conditions and procedure for compensation

In what cases the VAT is refunded from the budget, we have indicated above. Now let's figure out how to get a refund from the budget.

Key conditions for reimbursement:

1. Organization or individual entrepreneur applies OSNO. Once again, subjects on other taxation regimes, even if VAT is paid to the budget, are not entitled to claim a refund of value added tax from the budget.

2. The amount of liabilities is less than the tax deduction. Please note that VAT payable is calculated not only on the value of products sold, but also on a number of other operations. The complete list is fixed in the Tax Code of the Russian Federation.

Individuals have the right to refund tax only for goods purchased outside the Russian Federation, when they are imported into our country. The list of products and the amount of VAT refund for Tax free should be clarified in advance in the country where the shopping is planned, since compensation for VAT to an individual is provided for under the laws of a foreign state.

There is a Tax free system for foreigners in Russia. They have the right to get advice on how to get VAT back on the purchase of goods in Russia by individuals, right at the airport. In the same place, if there is a check, money will be transferred to them.