How to return the paid VAT. What is VAT with simple words: who pays, tax rates, calculation examples and the use of tax deduction. How to return VAT - Step-by-step instructions

The TAX FREE system has long been and successfully operating in many countries of the world. Its essence is that foreigners who come to the country and buying any goods buying in it can return VAT from their purchases in this country. How Tax Free will work in Russia and how to take into account the return of VAT, the experts of GK GK are told.

Federal law On November 27, 2017 No. 341-FZ in the NK of the Russian Federation a number of amendments were made. In particular, in ch. 21 Added Art. 169.1 - "Compensation of tax amounts to individuals - citizens of foreign states in the export of goods outside the Customs territory of the EAEU. The procedure and conditions for the implementation of such compensation. " Rules of Art. 169.1 are valid from January 1, 2018

According to the new rules, foreigners will be able to return 18% VAT paid by them when buying goods in Russia - provided that the amount of purchase within one day amounted to at least 10,000 rubles (including VAT). For comparison: in Italy, the VAT rate to return to Tax Free (depending on the type of purchase) - from 4 to 22%, the minimum cost of purchases is 154.95 euros. In Greece, the tax rate will be from 17 to 24%; The minimum amount of acquisition is 50 euros. When purchases in China, it is possible to subtract 17% if the amount was at least 500 CNY (about 4,400 russian rubles Currently).

Who will be returned by VAT

Return VAT may claim individuals-citizens of foreign statesnot included in the Eurasian Economic Union (EAEU). At the moment, 5 countries - Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia are located as part of the EAEEC. That is, for example, citizens of Belarus will not be able to return VAT. And residents not listed above states - yes.

Note! The tax will not be able to return if a foreign citizen has acquired an excuse product (for example, alcohol-containing, perfume-cosmetic products, some types of drugs, etc. - Art. 181 of the Tax Code of the Russian Federation).

Another nuance - from the return amount will be deducted commission For services for compensation for the tax amount.

To whom compensates for VAT

Sellers purchased in Russia goods will be able to declare VAT to deduct.

But not absolutely everything. Under the grace VAT at a rate of 0%, only those sellers who are officially considered "will fall organizations retail"And included in the appropriate list of the Ministry of Industry, (clause 5 of article 169.1 of the Tax Code of the Russian Federation).

Tax can be returned:

directly the organization of retail trade (their separate divisions);

tax Free operators operating within the framework of concluded services for retail sales of agreements.

Currently, the approved list of such organizations is absent. However, some information is. So, according to the draft Decree of the Government of the Russian Federation "On the definition of criteria for the selection of retail organizations to participate in the value-added tax compensation system (" Taks Free ") and approval of the list of placing participants of the value-added tax compensation system (" TAKS FRE ") prepared The Ministry of Industry and Technical University, deduction will be available on the purchase committed in the shops of Moscow, St. Petersburg, Sochi, Veliky Novgorod, Kaliningrad and Vladivostok.

As for the requirements for sellers, they must be mandatory to be VAT payers and work at least two years.

How to return VAT buyer

The buyer will be able to return to Tax Free in the same way as the Russians when purchased in other countries: at the airport when crossing the border in cash or already in their own country (listing). To obtain compensation, a passport and a special Tax Free check, issued by the seller in addition to the cash register or to the cash register, will be required. On this check at the checkpoint at the airport, a customs mark will be affixed. Goods should be removed from the territory of the Russian Federation within three months from the date of purchase, and to seek reimbursement of the tax is given a year.

Check Form for Tax Free is not installed. It is drawn up in one copy in an arbitrary form (including several purchases made for one day), but must contain a number mandatory requisiteslisted in paragraph 7 of Art. 169.1 of the Tax Code of the Russian Federation, for example, the name and Inn seller, the taxpayer of the retail organization, its address, surname and the name of the buyer, his passport details, the amount of VAT, as well as barcode to compensate for the tax amount.

How to return VAT seller

VAT paid by the buyer of the TAX Free system, the seller takes to deduct. To obtain a deduction, it must be justified.

Until October 1, 2018, the seller (operator) must provide a list of documents (checks) to the tax authority to compensate for the tax amount (indicating information about the payment of compensation to the buyer), also information about the amount tax base VAT and VAT declaration. More regarding the filling in the declaration of the tax authorities clarified in its letter No. SD-4-3 / [Email Protected] from 01/09/2017

So, for the transitional period (before making changes to the form of tax return on VAT and new types of types of operations), the FTS recommends the following.

Operation on the implementation of services to foreign buyers taxpayers has the right to reflect in the 4th section of the Tax Declaration on VAT, as well as in sections 5 and 6 under code 1011431.

When filled with purchases book, sales books, taxpayers can use such additional codes of operations of operations, like 35 (design paper (check) to compensate for VAT and its registration) and 36 (deductions of VAT).

Before making changes to Section 3, "Calculation of the tax amount payable to the budget for transactions tax rates provided for by the Tax Code of the Russian Federation" of the Tax Declaration on VAT for the sale of goods and the use of tax deductions are reflected in line 010 or 020 and line 120 of the specified partition 3, respectively.

Tax deduction The seller can declare during the year, but not from the date of sale, but from the date of VAT compensation.

Operator services providing return services are subject to VAT at a rate of 0%.

From October 1, 2018, it is planned to switch to a fully electronic document flow, in which operators, sellers, FCS and FTS will be involved.

So far, on the site of the Global Blue system, the largest international operator of the Tax Free system (operates in 51 countries), in the Tax Free Lists of the names of the name "Russia" did not appear. The system provides only the services for the return of Russians VAT from purchases made in other countries.

Some illiterate taxpayers are asked: how to issue a VAT refund for individualsAnd what amount it is supposed to be. To answer this question, we have prepared a special material that explains which error here lies and how to get relying money.

It is necessary to figure out what VAT is. So, the desired abbreviation is decrypted as a value added tax. This collection is removed from the admissive value of a product implemented by the seller. In other words, the seller produces or purchases any product for further implementation. To benefit, it adds a certain amount of money to the initial cost of products, and this difference then takes itself.

From the definition it is clear that the value-added tax cannot have a direct relation to a conventional citizen and the inhabitant. There is, however, the relation indirect. Despite the fact that the payment of value added tax is assigned to the shoulders of sellers, that is, various organizations, the severity of the tax burden is actually carrying buyers, as they are forced to pay for the goods, the price of which is included in the price of its manufacture, delivery, seller's income and the value of the tax deductions.

It turns out that the return of VAT does not seem to the physical face. However, it is possible to return the NDFL - the tax on the income of an individual, deducted in the treasury of the state from all incomes incoming to taxpayers. This category includes not only earned fee, but also:

• facilities, ;
• money for;
• the resulting inheritance;
• material assistance and others entering a citizen, funds.

Let us consider in more detail the NDFL characteristics and let's talk about how to get it a partial refund.

What is NDFL

If a citizen receives cash speaking in the role of income, he is obliged to give part of the state, which then the country's welfare level of the country is improved. Actual tax rate Today is 13% of the amount received. This is the deduction and is a tax on the income of an individual.

According to the letter of the law, the tax rate on NDFL is the calendar year. Amount calculated the bill on the basis of the two following indicators:

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

When it comes to the removal of the part of the funds with wages An employee who arrive at it premiums and other income at the place of employment, the transfer and calculation of values \u200b\u200bis engaged in tax agents, that is, employers' organization. The procedure is carried out using the efforts of the company's accounting department, while fixing:

• all the money coming in favor of the employee;
• provided tax deductions;
• calculated to send tools;
• actually sent funds.

What are the rates

Above we mentioned that there is set rate By the desired tax collecting - 13% of the amount received. However, it is indeed only for the so-called - citizens who are in the country at least 183 days in a one-year period.

Let us give an example. You are a resident of Russia, as they live on its territory laid time period. The place of your employment is located in the company for the production of sweets "Swallow", you are a company advertising manager. The salary promised in the desired position is 40 thousand Russian rubles. However, you cannot obtain a monthly fully specified amount, as they are obliged to pay 13% of it from it, that is, 5 thousand rubles. As a result, the salary ceases to delight so much and approaches the value familiar to a simple manual, reaching 34 thousand 800 units of the Russian currency.

What amount of deductions is allowed to other citizens who do not belong to the number of residents of the country? Seriously exceeding the previously indicated rate. Non-residents of Russia give a state by 30% of the income received, the value for many is simply unbearable.

This concerns not only wages, but also more serious amounts. Imagine that you are not a resident Russian FederationBut own an apartment on its territory. After the sale of housing from the funds received, if the maximum time limit was exjected for exemption from the desired payment, you will have to pay no 13% to the treasury, but all 30%. Such payment will seriously hit your pocket. The option you have one - postpone the implementation and purchase the status of the resident, after which the process renews again.

There is also a separate payment category that implies a profit-distributing between members of an AO or another subject. outstanding personslocated in proportion to their securities. It has this profit and official name - dividends. According to the letter of the law, the residents of the country pay off the deductions of 13% of the amount.

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

Subject to objective objects

Consider in more detail how the law determines the objects of taxation on personal income tax. Their list includes the following names.

Object 1.For the resident of the country, the object to be calculated by the tax is, first of all, the income expressed in moneyoh. At the same time, the sources of its receipt may be:

• in the country;
• outside the country.

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

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

• copyright payments;
• rental payments;
• funds obtained as a result of the successful implementation of property facilities, vehicles, valuable papers and the like cash receipts.

At the same time, the following names are not related to taxable objects.

1. Money paid state structures As support to socially unprotected categories of citizens.
2. Funds received as pension calculations.
3. Compensation when dismissing an employee who caused his health harm.
4. Payments for alimony that a person pays to a child living with another parent or other relative.
5. Scholarship deductions to students of higher educational institutions.
6. Means obtained as a donor remuneration.
7. The amount of money in the format of a grant outstanding in the role of supporting funds on the following character programs:
   1. educational;
   2. scientific.
8. Material assistance to persons who suffered losses as a result of various natural cataclysms or disasters, while the state of health and property loss is implied.
9. Funds of former hostages of terrorists who go to the restoration of psychological or physical harm.

Who is a payer of tax income tax

The obligation to introduce into a law-specific time to the general budget of the state treasury sums of the established size is charged to those of the following categories:

• having citizenship of the Russian Federation;
• foreigners temporarily or permanently residing in our country;
• people who have a civil affiliation is missing.

The personal entrepreneurs also include individual entrepreneurs, as they are also included in the role of physical persons, it is necessary to transfer the desired tax with cash receiptswho are revenue of the company.

Tax payments are subject to making not only for persons who have reached the age of age, but also the younger practices. Independently to pay taxes to the age of majority, they cannot, therefore, the function of the payer adopt parents or organizations from which funds from which funds are found.

We mentioned above that mostly categories of payers are divided into two most important groups:

• residents;
• non-residents.

At the same time, some categories of citizens are excluded from groups, which do not apply to the specified division, they are always in the status of residents, even at the same time, not appearing in the territory of the homeland.

We are, above all, about representatives of the structures:

• military;
• state.

Representatives of each of these categories can be sent and serve in other countries for years, without being able to appear in their homeland in order to maintain the relevant Resident status. Thanks to a special decree of the government, the status of them cannot be lost until the person remains in the desired structure or other, which has a similar nature and gives similar privileges.

Reporting

Both most of the other types of tax fees and Ndfl, various reporting documents must be provided 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 in the workplace employee income and tax deductions sent in the one-year period in the treasury.

Note! To prepare the required paper, the payer should not independently, this will take on the tax agent, that is, the employer company.

The deadline for reporting on all employees working in the company is April 1, following the reporting period of the year. No compulsory conduct preparation of two certificate instances.

According to the main source of information regulating tax legal relations in the country, people receiving revenue are required to declare revenues:

• from individual entrepreneurship activities;
• from ownership of private notarial or law firms;
• from the gain received, the value of which exceeds 4 thousand Russian rubles;
• from tax agentslocated in the staff;
• from tax agents, at the same time received funds from which the tax was not calculated;
• from the sale of real estate, machinery and other property and in other cases.

Return ndfl or tax deduction

A partial refund paid to the state treasury of an individual's income tax is possible for each person, the name of this phenomenon sounds like a "tax deduction". In fact, it represents monetary sumon which you can reduce the taxable tax deduction financial base, Or which can be obtained in the tax service or through the employer. She draws away from previously paid by the taxpayer in the treasury of the country of funds. The less he paid, the less will receive himself in the event of a suitable situation. There is a tax deduction of various species.

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

• the first and second child will receive 1 thousand 400 rubles per each;
• the third and subsequent siblings of 3 thousand;
• for children with disabilities, elevated compensation is established, the size of which reaches 12 thousand rubles.

Receiving money by standard deduction It is produced directly through the employer, after providing an appropriate application and package of necessary documents to the accounting department at the employment site.

In the presented material, we are discussing how in 2017 to pass this bureaucratic procedure and use the right to receive a monetary deduction for children.

Social - Outstanding on citizens arising from citizens related to obtaining, and ordinary treatment. The same category includes costs charitable, pension and insurance oriencies. The cover of these expenses is given to 120 thousand rubles per year, it is necessary to provide an impressive list of documents to the tax inspectorate at the end of the current taxation period, confirming your right to compensate for the state. If you want to start getting money immediately, do not expect, but contact your employer.

Investment - This compensation is provided when selling papers that have the value that were in circulation in the organized market, at the same time were the property of a person more than 36 months. The maximum possible amount to obtain the amount of the amount of annual periods, which were in possession of the paper, and 3 million Russian rubles.

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

• 2 millions of rubles spent by buyers of housing from their own pocket;
• 3 millions of rubles to cover interest on credit organization Target loan to purchase or build housing.

Receiving money is possible when providing an appropriate application, declaration forms and related documents to the Tax Service of Russia.

Professional - This variety tax deduction provided individual entrepreneurs, legal office holders and other domestic organizations, while it is actually to cover the costs confirmed by the company documentary and being reasonable, that is, those who have left for the production and workflow, and not pay for the leave of the director on Canarians, for example.

The deduction provided for the transfer of losses obtained in the current period for subsequent time - is given to persons who in whom the amount of costs exceeds the resulting revenue.

Video - Return of income tax

Let's summarize

Get the return of personal income tax (not VAT!) Each resident of Russia has the right, as well as domestic organizations that are in certain legislation of relevant situations. The process of returning the funds paid to the budget is somewhat difficult due to the high degree of bureaucraticity, but it is rather difficult to cope with it, because today the mass of money is invented to facilitate the tax burden of the payer and in the technical sense.

It is important to have a certain level of tax literacy, otherwise you do not see the return of funds. In Russia, there is a secret rule: obtaining state compensation is a voluntary business. Specialists tax Inspection Or the accounting department at the place of work will not run for you asking for money. Be careful and know the rights in the field of taxation, then well-being will not leave you.

How to return VAT - one of the problems of taxation with which the company may face, entrepreneurs or individuals becomes. The root of the problem lies in the approach of the tax service to the issues of VAT compensation.

The right to reimburse VAT from companies and entrepreneurs occurs, if the amount of tax deduction exceeds the amount of tax intended for transfer to budget System. Citizens can declare the return of VAT when buying real estate objects.

The standard method for all categories of payers is the reimbursement of the tax on the results of the cameral verification of the presented declarations. Companies that over the past three years have replenished budget tax payments in the amount of more than 10 billion rubles may require the return of the tax amounts in the applicant. On practice this procedure It is rarely used for receiving budget funds Bank guarantee is required.

If the inspection was detected by arrears this kind tax payments, then the company or entrepreneur will offer to be offered payments to eliminate debt to the budget.

In practice, companies can return VAT in two ways:

1. Return tax on the current account;

2. Tax credentials.

Documents required for refund

Before returning VAT, legal entities You must perform the following sequence of actions:

1. Check VAT reporting, if we are talking about entrepreneurs and companies. In zone special attention - Tax Declarations, invoice and universal transfer documents.

2. Fill out a tax reimbursement application with an indication of the current account.

Companies need to organize separate accounting of VAT, otherwise the tax return claim will be unreasonable, as the tax authorities will not be able to document the amount of tax to return.

If the company has the need to return the overpayment of VAT, it should appeal to the inspection with a statement. After reconciliation of mutual settlements, the tax authorities will be offered to return the amount to the current account or make it a credit for future settlements.

VAT Return to individuals

For individuals, it is relevant how to return VAT from buying an apartment.

To do this, it is necessary to observe the following actions algorithm:

2. Make up tax Declaration and send it to the inspection;

3. Write an application for reimbursement of the tax amount in favor of one or more owners.

Application for the return of VAT can be submitted within 3 years from the moment of the right to receive compensation. Tax Service Must list the amount of compensation within one calendar month. This period does not include a desk verification of documents and reconciliation of calculations. Collect required documentsBut in case of refusal to appeal against the actions of the competent authorities, lawyers will help tax law.

If unreasonable refusal in the return of VAT, it is possible to represent objections to the complaints of the higher authority or to influence the tax authorities through the appeal to the judicial body with a claim for invalidation of tax authorities. Before turning to court, you must perform all of the above actions pre-trial settlement conflict.

Assistance of a lawyer when returning VAT

Lawyers of Yuk Triumph will help to return VAT to both legal and individuals.

It is especially difficult to return to the tax of organizations, because the tax authorities often question the validity of compensation and conduct a thorough verification of the organization's documents and its accounting reporting. At that moment the most the best option will resort to professional legal assistance.

Experienced lawyers of our company have knowledge and tremendous experience of maintaining tax audits on issues, so you will help your organization to check with minimal losses. Initially, we will make a detail and analysis of contractual bases and primary documentationMoreover, we will replenish the gaps and correct deficiencies in accounting.

Thus, the tax authorities will not find face, and the return procedure will go faster. Our lawyers reliably protect your interests during the inspection, taking control of all the actions of the inspection bodies. Protection is made in the process of tax audit, up to court proceedings.

Independent submission to the inspection of the application without legal assistance on the return of VAT is often completed by refusal tax author in compensation. A competently compiled statement of VAT reimbursement with the help of qualified lawyers of Yuk Triumph, in particular, written objections to acts cameral checksMaintain in most cases to make compensation in an extrajudicial order.

VAT refund for IP is a fairly relevant issue for small businesses. The complexity of the calculation of this fiscal collection and the difference in the tax regimes applied give birth to some confusion in the question of who has the right to such compensation, as it is calculated and produced. Not every entrepreneur can return the VAT. About who can count on successful compensation, read in our material.

Who is available compensation

Only payers of this fiscal collection can make compensation. Consequently, compensation is allowed only to individual entrepreneurs on general System taxation. IP on USN, ENVD, ESHN or patent do not have such an opportunity. Instead, they can compensate for the drop-down income in the final price of goods or services, just increasing it.

Compensation is allowed only to individual entrepreneurs on the general tax system.

It is possible to return the so-called "incoming" tax. What does this mean?

The primary document confirms the fact of payment for goods or services is an invoice. Companies and entrepreneurs who use the value added tax in this document. In the invoice for a batch of goods worth 200 thousand rubles, VAT will be 36 thousand rubles (VAT rate in the usual manner 18%).

An entrepreneur on the basis of which bought the goods will sell it with an extraction, for 300 thousand rubles. VAT to payment should be calculated according to the following formula: the final tax (300 thousand x 18%) is 36 thousand input tax. 18 thousand rubles should be paid after the sale of goods (Art. 146 of the Tax Code of the Russian Federation). But what to do if the market conjuncture has changed and the goods left with a significant discount? After all, the "incoming" VAT entered the party. Or, for example, the "finite" VAT is zero, as in the case of export? In this case, VAT can be returned. It is possible to count on the VAT reimbursement in the case when its outcome to payment is obtained negative.

It is possible to count on the VAT reimbursement in the case when its outcome to payment is obtained negative.

The compensation mechanism is the following:

1. In the event that the VAT is negative, this fact is reflected in the tax declaration.
2. The tax inspection conducts a desk, as a result of which finds out the validity of compensation. The audit of documents lasts three months.
3. After the verification is completed, the entrepreneur must submit an application for VAT reimbursement in the inspection.
4. Return is carried out in two ways: a test for taxes, fines, arrears or penalties, or funds are listed on the current account.

You can not wait for the end of the check. In this case, together with the IP Declaration submits to the tax bank guarantee and an application for the application of the applicant procedure of VAT reimbursement. In this case, the funds are returned to the current account within 12 days. Both mechanisms are spelled out in Art. 176. Tax Code RF.

Reimbursement of VAT is a rather long process, and be prepared for the fact that employees fiscal organs will check accounting documents With special care. Therefore, the papers must be decorated ideal from the point of view of tax legislation. Only this approach will help you in the return of VAT reflected in the budget.

Memo to tourist: how to return the tax for purchases on the "intricacies of tourism"

With the beginning of autumn, the tourist routes of Russians gradually change from resort directions to European countries, America and England. And this is connected not only with the beginning of the new season of business activity, but also with the beginning of the season sales. Autumn - the traditional time of discounts on the Spring-Summer collection in most of the old and new lights.

The reason for the popularity of shop tours is not only essential discounts on high-quality goods, but also other, no less important ways to save money. One of them is VAT reimbursement on the FREE TAH system. About her, on the eve of the coming autumn, it makes sense to tell more.

Tax Free - Sales Tax Return System

A foreign shopping today is preferred by about a third of Russian tourists, and every year their share is growing markedly. It is expected that Russian tourists by the end of the year will leave 42 billion USD in foreign trade stores - such is the result of the study of the Sitibank experts.

It is no secret that the price of the same dresses and blouses, ties and shoes in the stores of Russia or Europe differs at times. And the point is not in the greed of sellers. After all, pricing includes all expenses: customs duties, logistics costs, administrative expenses, rental, value added tax. But a significant part of these costs can be reduced if you go on shopping abroad, aligning a pleasant with useful. Italy, for example, is suitable for those who prefer an economical shopping. Genuine shopping connoisseurs are annually returned to Milan for new Gucci, Versace, Roberto Cavalli collections. No less popular and Berlin Kadewe, where you can find outfits for all occasions. The ideal cities for shopping in the United States are considered to be New York, Las Vegas, Los Angeles, Miami, Boston, Chicago. And not so long ago, our compatriots fell in love with the Dubai Trade Festival in January-February and Dubai: Summer Surprises in July-August.

And even despite the cost of flights, purchases are still favorable. And knowledgeable buyers save both VAT, which is returned to home. Tax Free service is becoming increasingly popular.

Tax FREE is not tax departure

All goods around the world are subject to value added tax. But this tax should not pay all, but only resident residents. That is, those who live and work in the country. On tourists this law does not apply. Thus, on the TAX FREE system, you can return money spent on purchases abroad, in the amount of VAT, which in some countries reaches 25.5% of the purchase price. In other words, reimburse tax is beneficial.

True, speaking of compensation of value added tax, it is worth noting that there are still small restrictions and in each country they are their own. In Slovakia, for example, the VAT is not compensated for fuel, in Slovenia - on alcohol, tobacco and gasoline, in the Czech Republic - alcohol, tobacco and food.

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In addition, the payment is subject to tax with the purchase amount, which is significant. Thus, for example, in Germany, this amount includes all purchases over 25 EUR, in Austria - 75 EUR, in Italy - 155 EUR, and in the UK - 30 pounds sterling. That is, getting VAT from the purchased matchbox will not work. However, they go to Europe not behind matches! And a successful shopping tour can not do without Tax FREE!

Among the systems presented in Russia are Global Blue, Tax Refund, Premier Tax Free, Euro Refund. As a rule, stores collaborating with these systems indicate this by placing a sticker sticker with a company yellow logo Tax refund or Blue - Global Blue. And sometimes the inscription TAX refund Cheque is postned over the cash register. Here, together with the commodity check, you need to ask for a nominal check for the tax refund Tax refund Cheque. For check-up, only a passport will be required. The check indicates all purchased goods and the amount that will be returned.

Until recently, it was possible to reimburse tax only at the airport, defending the queue among hurrying passengers with suitcases. At the same time, returning tax at the airport, it is necessary to pay up to 5% of the amount of compensation. Today, return VAT on the TAX FREE system can also be in the "Master Bank" offices. And without any commission.

"To return the amount of VAT in a master bank, it suffices to check the Tax refund Cheque check, filled with the seller and certified by the seal of the customs service, as well as the checks of the store, on the basis of which the Tax refund Chequee is discharged, the passport of a citizen of the Russian Federation and a passport or other document certifying the identity of the client "MARIA AREFYEVA said, notes the head of the Department of Retail Business Master-Bank.

Minimum amount Reimbursement on checks Global Blue is 1500 in the ruble equivalent. Get the Return of VAT on the checks of Global Blue in the "Master Bank" is possible in cash or on the map. The minimum amount of TAX Refund checks is 1000 EUR. Reimbursement is possible in cash in EUR.

It is worth noting that the compensation for the checks of TAX refund is possible over the next three months, after the month of acquiring goods. But the period of presentation of the check Global Blue to reimbursement, although regulated for each country individually, but allows you to solve this issue in unexpensive.

In any case, the VAT reimbursement has become not only simpler, but also more convenient. Therefore, going to shopping abroad, do not forget about your capabilities to return some of the money spent. After all, they can always find an application that can give joy. And even more so do not deprive yourself of such pleasure.