VAT refund on standard How to return VAT IP, who is using the simplified procedure?

20.02.2022

How often can you come across the question online - is an individual entrepreneur (hereinafter - individual entrepreneur) a payer of value added tax (VAT)? Very often.

The situation is that a novice businessman runs his business, for example, on common system(OSNO), buys goods from legal entities, sells these goods to other individual entrepreneurs and does not understand simple questions like:

Is VAT charged to him?
does he charge VAT?

In other words, novice businessmen often do not know the answer to an important question - At its core, VAT is a very original tax, which accountants call indirect tax due to the fact that it is withdrawn from the budget as part of the added value created at any stage of production of goods, work or services. Let's take a look at the Tax Code of the Russian Federation and consider the point of view of the legislator.

Find out about the new procedure for filing a VAT return:

So, Article 143 of the code defines persons who are VAT payers. These include: organizations, individual entrepreneurs, as well as those persons who are recognized as payers of this tax. In addition, there is a legal provision according to which the absence state registration as an entrepreneur does not exempt a citizen running his own business, contrary to registration requirements, from fulfilling the duties assigned to him by the Tax Code. Thus, VAT is paid not only by a registered individual entrepreneur located on OSNO, but also by someone who conducts business without registration and will be recognized as a payer of this tax based on various aggregate criteria. It is worth noting that to such persons, in addition to tax obligations Administrative as well as criminal liability may be applied.

After a citizen has registered, if he has not chosen one of the special tax regimes, he is automatically assigned the status of a VAT payer. If the individual entrepreneur has chosen special tax regimes, including UTII, PSN, Unified Agricultural Tax, then VAT under the simplified tax system, as well as under other specified regimes, is not withdrawn according to the code and the individual entrepreneur in this case is not a VAT payer. In addition, you can become a payer simply by mistake - in the case when an application to switch to a simplified taxation system is not submitted on time. In this case, the individual entrepreneur automatically falls into the general taxation system, which means he becomes a VAT payer on OSNO.

What VAT rates apply to individual entrepreneurs?

The Tax Code provides for three possible rates of this tax - 0%, 10% and 20%, which depend on the type of product and/or service. The deadline for filing a declaration is established by the code no later than the 20th day of the month following the previous tax period, and the payment of VAT itself occurs monthly. By the way, for those entrepreneurs whose revenue minus VAT during one quarter exceeded the amount of one million rubles, a monthly filing is provided

reporting.

Differentiated calculated VAT rates can also be used - 20/120, 10/110 and 16.67%. They depend on the type of operations performed.

Find out how to correctly fill out a VAT return:

Expert opinion

Roman Efremov

A 0% rate will apply in the following cases:

sales of goods for export;
international transportation through the territory of the Russian Federation;
operations carried out by structures related to the transportation and processing of oil and its products.

A complete list of such goods is contained in Article 164.1. Special rules have been approved for certain regions. Thus, until 2025, a “zero” rate is guaranteed for air transportation in the Republic of Crimea and the city of Sevastopol, the Kaliningrad region and the Far Eastern Federal District.

A 10% VAT rate applies to:

food products: meat, eggs, fish, milk, cereals and so on ( full list contained in Article 164.2.1 of the Tax Code of the Russian Federation),
goods for children: clothing, shoes, children's furniture, toys, stationery (the full list contains Article 146.2.2 of the Tax Code of the Russian Federation),
printed and book periodicals, with the exception of publications of an erotic nature,
various medical products and medicines.

Estimated rates of 20/120 and 10/110 are applied in situations where the tax base includes VAT. The rules for applying the indicated values are given in clause 4 of Article 164 of the Tax Code of the Russian Federation. For example, at the specified rates all operations related to the receipt of advance payments, withholding VAT from tax agent. Most often, the use of these rates is observed in situations where it is necessary to isolate VAT from the total amount of the payment. They are needed when assigning monetary claims to a new creditor, when receiving an advance payment for future deliveries of products, etc.

The settlement rate of 16.67% is special, its use is limited to a number of cases - the provision of services to individuals by foreign counterparties in electronic format and the sale of an enterprise in the form property complex. The options for applying the indicated rate are described in more detail in clause 4 of Article 158 and clause 5 of Article 174.2 of the Tax Code of the Russian Federation.

A 20% rate applies to all other VAT payers.

To calculate the amount of VAT that an individual entrepreneur needs to pay to the budget, you need to calculate the amount of accrued VAT, subtract tax deductions from it, and the remainder will be the same amount that should be transferred to the state. For these purposes, it is necessary to distinguish between the concepts of input and output VAT. Input VAT represents the entire amount of VAT paid by the individual entrepreneur, already included in the cost of purchased goods and services purchased from suppliers. Output VAT is the same total amount included in the cost of purchased goods and services, but sold by the entrepreneur himself and paid by customers.

Who benefits from VAT?

Some entrepreneurs specifically and consciously make their choice in favor of the DOS, most often because their customers are also individual entrepreneurs on the DOS and they prefer to work only with those counterparties who are also VAT payers. Thus, to open an individual entrepreneur with VAT, you just need to choose a general taxation system, and if you have already opened an individual entrepreneur, switch to it. In addition, VAT is convenient for those entrepreneurs who need to return and account for VAT, if only the supplier issues him the appropriate invoice.

It should be separately noted that even if an individual entrepreneur is not on OSNO, he still has the right to issue VAT invoices on his own, but then he must submit reports and pay this tax in the manner prescribed by law. In this case, it is not necessary to change the mode, but tax burden is also increasing. When an individual entrepreneur on OSNO becomes a VAT payer, he needs to keep a book of Purchases, Sales and also a Journal of registration of issued and received invoices. And the declaration itself, for those who do not have experience in filling it out, is considered the most difficult, since it requires certain knowledge and filling out clearly according to detailed instructions developed by the tax authorities. The work of individual entrepreneurs with VAT, unfortunately, is definitely becoming more complicated.

Learn how to fill out and submit correctly. zero declaration according to VAT:

In the case when an entrepreneur over the last three calendar months received revenue, the amount of which, excluding VAT, amounted to less than two million rubles, he has the right to be exempt from paying this tax. This rule does not apply to entrepreneurs who sell excisable goods. In order to take advantage of this right, you must, before the 20th day of the month in which the VAT exemption is used, write a written notification to the tax authority at the place of registration, as well as provide documents confirming the corresponding right.

In some cases, value added tax payers have the right, according to the Tax Code, to reduce VAT by tax deductions. The right to take advantage of the deduction of “input” VAT without actually paying it is vested in:

persons who are VAT payers,
goods or services purchased by them for transactions subject to VAT,
these goods or services are registered by them (in the parish, by issuing acceptance certificates),
in relation to them, a corresponding agreement has been duly drawn up and concluded.

To deduct and, accordingly, reduce VAT without actually paying it, all five of the above conditions must be met at once.

At the same time, the code provides for operations for which the VAT reduction occurs only after its actual payment to the budget. This applies to:

import of goods into the territory of the Russian Federation for domestic consumption, temporary import and processing outside the customs territory,
tax amounts charged to the buyer of goods in case of their return,
tax amounts calculated by the seller on amounts payable on account of future deliveries of goods that are sold on the territory of the Russian Federation,
tax amounts calculated for various entertainment expenses, business trip expenses, when calculating corporate income tax,
other operations provided for in Article 171 of the Tax Code of the Russian Federation.

It happens that the amount of calculated tax deductions exceeds the amount of accrued VAT. In such a situation, the tax is subject to reimbursement from the budget, as provided for in Article 176 of the Code. A procedure called “VAT refund” takes place. To receive a tax refund, you will need to undergo a special check, based on the results of which the fiscal authority makes a decision on a refund or refusal.

As a conclusion to the above information, we can add that an entrepreneur who is on the general system, as a rule, pays the highest taxes, submits the most complex reports, which means that it is worth switching to OSNO only after really making sure that the benefits received from this will cover all the disadvantages .

Expert opinion

Roman Efremov

More than 7 years of experience. Specialization: labor law, law social security, intellectual property law, civil procedure, criminal law, general theory rights

VAT innovations from 2019

From the beginning of 2019, Federal Law 303 comes into force, according to the provisions of which the VAT rate increases from 18% to 20%. This value was in effect in Russia from 1994 to 2004, after which it was reduced to 18%. From 1992 to 1994 the VAT rate was 28%.

The decision to increase VAT was made due to unfavorable economic situation in the country. According to experts, such a rate increase could bring significant revenue to the budget in the long term.

A 20 percent tariff is set for various operations, including:

import of products to Russia;
conducting construction and installation operations for one’s own needs;
internal operations for the sale of property assets, services, works.

The rate increase will affect firms and individual entrepreneurs working under general tax system, as well as VAT agents operating under any tax regime.

Sales of products on the territory of Russia, including advance conditions, with full or partial prepayment, in the formation of a commodity credit system.
Rental of property objects of municipal and state nature.
Purchase or free receipt services (products) in Russia from foreign sellers, provided that the consumer is considered a tax agent.
Purchase of rolled metal, recycled aluminum and raw materials containing it.
Mediation in the interests of foreign contractors selling their services and goods in Russia. The only condition is that the transaction must involve a fee for the service.

The taxes that a business pays to the budget of a country, region or city are the financial platform of the state. Each taxpayer makes his or her share of investments in ensuring the stability of the country and creating a favorable environment for the people to live. VAT is a federal tax, the proceeds from its calculation go to the state budget. At the same time, 25% (one fourth) of all tax collections. That is, value added tax is one of the most volume-forming taxes in Russian treasury. Therefore, control over compliance with all legal requirements for accounting and payment of VAT is carried out as strictly as possible. In some cases, this tax is also mandatory for individual entrepreneurs. Despite the fact that we often do not understand where our deductions go and how they are used, we will have to pay taxes. And it is better to do this with a conscious feeling of the correctness of your decision.

In what cases does an individual entrepreneur pay value added tax?

The essence of the value added tax is that trading organizations and private business When selling goods (services, property rights), when calculating their value, they add the amount of VAT at a certain tax rate to the price of their product.

The fundamental condition for paying VAT to the state budget is gross income commercial enterprise over 2 million rubles for three months (quarter). In this case, the business is included in the register of VAT payers at the rate established by regulatory authorities and the state (0, 10 or 18%).

Payers of value added tax are:

Individual entrepreneurs and organizations (including non-profits) that operate under the general taxation system (OSNO).
Enterprises (regardless of the taxation system) that trade in excisable goods: alcohol and alcoholic products, tobacco products, cars and motorcycles, gasoline, and other goods according to the list of excisable goods and materials.
All companies and private entrepreneurs, if they issue a VAT invoice to their counterparty.
Individual entrepreneurs under preferential tax regimes who import goods into the territory of the Russian Federation from other countries.

Individuals who regularly transport goods across the border of the Customs Union can also be considered VAT taxpayers.

The Tax Code of the Russian Federation will help you understand the rules for paying VAT.

There is another status - tax agent. Agents have the same rights and responsibilities as taxpayers.

Any citizen of the Russian Federation becomes an agent for the payment of VAT if he:

buys goods or services in Russia from foreigners who are not registered tax accounting in the Federal Tax Service of the Russian Federation;
rents federal or municipal real estate;
sells confiscated property;
sells on the territory of the Russian Federation products, works or property rights that belong to foreigners who are not registered with the Russian Federation for tax purposes.

Do not have to pay VAT to the budget:

Individual entrepreneurs and organizations whose income for 3 consecutive (consecutive) months did not reach two million rubles (in this case, the amount of VAT is not taken into account in the calculations);
a private enterprise (or legal entity) under a special tax regime: simplified tax system, UTII (but only for those types for which the individual entrepreneur pays imputation), farmers on the Unified Agricultural Tax, as well as individual entrepreneurs working on a patent;
participants of the Skolkovo project (within 10 years from the date of receipt of such status).

Preferential VAT rates

The “zero” VAT rate is used:

when selling goods and materials imported from free customs zones;
when providing services for the international transportation of goods;
for services of individual entrepreneurs and legal entities for the rental of ships, cars, trains or containers;
when providing transport leasing services for cargo transportation to other countries (as financial lease for transportation);
when providing shipping and forwarding services during international transportation (document flow, warehouse, loading and unloading, cargo insurance, customs clearance, development technical specifications, search, control, maintenance and repair of containers, etc.).

It should be noted that the 0% rate on the sale of goods does not apply to all countries. IN open list Ministry of Foreign Affairs of the Russian Federation and the Ministry of Finance - for 58 countries there are no restrictions on preferential VAT on all goods, and for 90 countries this rate applies only to individual species goods. Here the Russian government adheres to the principle “as you come to us, so we come to you.”

Trade in printed materials is subject to VAT at a reduced rate

All goods and services with a rate of 10% are regulated by the Russian government in the OKVED classifier and the Vneshtorg product nomenclature. VAT 10% is applied on sales:

food;
clothing, shoes, stationery, furniture for children;
printed periodicals and books, with the exception of advertising (more than 45% of the content) and erotic publications;
medicines, as well as medical products.

Exemption of individual entrepreneurs from VAT

To achieve the removal of the obligation to pay VAT, it is necessary, before the 20th day of the month in which the entrepreneur wants to receive an exemption, to contact the Federal Tax Service at the place of registration and submit it to tax office a notification issued in writing, as well as an extract from the individual entrepreneur’s income and expenses accounting book (KUDiR).

Private entrepreneurs who switch from the simplified tax system or unified agricultural tax to the general tax regime (OSNO) also confirm their right to VAT exemption with an extract from KUDiR (if, of course, their quarterly income is less than two million).

Know: grace period can only last up to 12 months. The VAT exemption is not automatically extended. If you want to extend it for another 1 year, you must submit the application again.

If during the “exempt” period the sales amount for the current 3 months exceeds 2 million rubles, the taxpayer will be required to transfer VAT to the state budget.

Video: VAT secrets

How to calculate VAT

When calculating the tax, the VAT indicated in the taxpayer's invoices is taken, and the so-called input VAT (deduction) is subtracted from it. If necessary, the amount of VAT that needs to be recovered is added to the difference.

Tax amounts that have already been deducted will have to be restored if material assets or fixed assets with VAT taken into account, for example, begin to “work” when using the simplified tax system or PSN. That is, they are transferred for participation in the activities of individual entrepreneurs under a preferential tax regime. In this case, VAT is restored based on the residual value of fixed assets, and for real estate participating in the activities of the individual entrepreneur, you will have to pay an additional one-tenth of the restored VAT every year in the fourth quarter (for 10 years).

If the fixed asset is fully depreciated or has been used by the taxpayer for more than 15 years, then VAT may not be restored.

Federal Tax Service of the Russian Federation
https://www.nalog.ru/

It is recommended to calculate and double-check the VAT amount very carefully. If you underpay a few rubles to the budget, you can get a serious fine. Overpayment is not punishable by the tax authorities, but it is unlikely that you will be able to return the overpaid money.

VAT calculation formula

VAT calculated upon sale = tax base * VAT rate;
VAT payable = VAT calculated upon sale - “input” VAT accepted for deduction + restored VAT.

Federal Tax Service of the Russian Federation
https://www.nalog.ru/

3 simple arithmetic operations for calculating and paying VAT:

Take all outgoing invoices for the period and calculate the amount of VAT that you billed to your customers.
Calculate the amount of “input” VAT that you can claim. In most cases, this is the amount invoiced to you by suppliers.
Compare the numbers. If the amount of output VAT is greater, you must pay tax, and we transfer the difference to the state budget. If the amount of input VAT is higher, then you can count on compensation from the budget.

Video: how to reduce VAT

Tax deduction for VAT, is an individual entrepreneur entitled to it using the simplified tax system?

Reimbursement of the so-called deduction is subject to the amount of VAT on invoices issued by counterparties, as well as VAT paid when importing goods into the territory of the Russian Federation.

Scroll input VAT, which is accepted for deduction by the Federal Tax Service of the Russian Federation:

A tax imposed on the payer when he purchases goods or services, including inventory items, which are purchased for resale.
VAT paid by the tax agent.
The amount of VAT charged on the sale of goods to a foreign person, not registered with the tax authorities of the Russian Federation.
The tax that was paid by the seller to the budget if the buyer returned these goods and materials.
VAT, which was transferred to account for upcoming deliveries, if the deal fell through, the terms of the contract were changed and advance payments were returned to the buyer.
Amounts of VAT that are billed in invoices of contractors when capital construction, as well as when purchasing an unfinished construction project.
Tax on employee travel expenses and entertainment expenses.
VAT on amounts received on account of future supplies.

VAT is recalculated when the cost of inventory items changes downwards (or up).

You need to know: it will be possible to take into account input VAT only when goods and materials or services are accepted for accounting. And this can only be done if you have so-called primary documents. This can be a universal transfer document (UDD) or a signed document with an invoice.

To get a VAT refund, the total input tax must exceed the amount output tax VAT. To justify the return, you must be prepared to submit documents to the Federal Tax Service desk audit. The inspection audit usually takes place within three months.

VAT refund is possible after verification by the tax service

The amount that can be counted towards a refund most often goes towards reducing the entrepreneur’s debt. Also, input VAT can be offset against upcoming tax payments.

Please note: offsets with the regulator for incoming VAT can only be made according to federal taxes(for example, personal income tax). This will not be possible for regional and local taxes, including on individual entrepreneurs’ property, transport or land taxes.

Tax authorities have established that input VAT can also be refunded to the payer’s bank account. To do this, you need to submit a standard application to the Federal Tax Service.

A VAT refund can be received either after the completion of a desk audit, or, in the case of applying the application procedure for VAT refund, before the completion of a desk audit.

Federal Tax Service of the Russian Federation
https://www.nalog.ru/

It should be taken into account that only payers of this tax established by the Tax Code of the Russian Federation can exercise the legal right to deduct VAT and to receive compensation from the state budget. Therefore, any enterprise (individual entrepreneur or legal entity) that operates under preferential tax regimes and is not a VAT payer is not entitled to a refund of the deduction. Even if the organization issues invoices to its counterparties.

VAT declaration and reporting

All participants in the payment of VAT (it should be noted that these are both taxpayers and tax agents) must submit a tax return to the Federal Tax Service at the place of registration.

Since 2014, the declaration of value added tax takes place in the form of electronic document management using the taxpayer’s UKEP. Declarations submitted to on paper, are not accepted and are not considered submitted.

When filling out the VAT return, you need to take into account every ruble

It is necessary to take into account that the VAT declaration is filled out in rubles (without kopecks), kopecks are rounded according to the arithmetic rule.

The main reporting document for VAT - the declaration - must be submitted no later than the 25th day of the next month of the quarter.

Attention! If the taxpayer fails to submit a tax return to the tax authority within 10 days after deadline Operations on accounts may be suspended (clause 3 of Article 76 of the Tax Code of the Russian Federation).

Federal Tax Service of the Russian Federation
https://www.nalog.ru/

In addition to blocking the account, for late submission of the declaration, individual entrepreneurs can be fined in the amount of 5 to 30% of the VAT amount or charged from 1000 rubles. (the fine also includes a larger amount). In this case, sanctions will apply for each month of delay.

Table: registration of VAT declaration by sections

Photo gallery: VAT declaration pages

The first section is filled out by all VAT payers. Some sections are filled out only if there are transactions. Section No. 12 is filled out by those who are exempt from VAT. If necessary, additional sheets can be added to the declaration

Invoice journal

In addition to the declaration, there is another VAT reporting document - the invoice journal. This form is regulated by paragraph 5.2 of Article 174 of the Tax Code of the Russian Federation. It applies to intermediaries: developers, contractors, agents, forwarders, who are not recognized as VAT payers, but highlight it in accounting documents when providing their services.

Just like the VAT return, the invoice journal report is submitted based on the results of each quarter. Thus, based on the results of the first quarter of 2018, the journal must be submitted by 04/20/2018. If the intermediary did not receive or issue tax invoices with VAT in the past quarter, then there is no need to report on the journal.

Reports on accounting of invoices must be submitted through the portal of the Federal Tax Service of the Russian Federation using electronic document management.

Table: deadline for submitting VAT reports

When to pay VAT

Each VAT payer can choose one of two payment options: quarterly or annually. In any case, the tax regulator has allocated 25 calendar days after the end of the payment period.

The main rule of timely payment to the state budget is to avoid delays. In order not to fall under sanctions, it is recommended to transfer the tax 2-3 days earlier than the deadline established by the Tax Code of the Russian Federation.

Delays in tax payment federal budget are punishable by imposing a fine on the entrepreneur - from 20 to 40% of the VAT amount.

Table: current budget classification codes (BCC) for VAT

Name of payment	KBK for tax transfer (contribution, fee, other obligatory payment)	KBK for transferring penalties for taxes (fees, other obligatory payments)	KBK for transferring a fine for a tax (fee, other obligatory payment)
VAT on goods (work, services) sold in Russia	182 1 03 01000 01 1000 110	182 1 03 01000 01 2100 110	182 1 03 01000 01 3000 110
VAT on goods imported into Russia (from the Republics of Belarus and Kazakhstan)	182 1 04 01000 01 1000 110	182 1 04 01000 01 2100 110	182 1 04 01000 01 3000 110
VAT on goods imported into Russia (payment administrator - Federal Customs Service of Russia)	153 1 04 01000 01 1000 110	153 1 04 01000 01 2100 110	153 1 04 01000 01 3000 110

Video: VAT return

Electronic services of the Federal Tax Service of the Russian Federation to help individual entrepreneurs when calculating VAT

The Tax Service of the Russian Federation has developed several useful online services for entrepreneurship. They are very helpful in running a business, speed up processes and save personal time.

Checking the correctness of invoices

The electronic service of the Federal Tax Service of the Russian Federation is designed to speed up and simplify the verification of the details of its suppliers or recipients when issuing invoices for generating VAT reporting. It makes it possible to clarify online all the data on received and issued invoices. You will save a lot of time at the control stage of filling out documents accounting statements for VAT: books of purchases and sales, as well as accounting journals.

Federal tax service interested in making tax payment convenient

Steps when using the invoice verification service:

Correctly enter the counterparty data into the control fields electronic form. All fields marked with an “*” must be completed. When checking a legal entity, it is recommended to indicate the checkpoint to obtain data for a specific branch.
Click the check button.
To clarify the transaction for the selected date, you need to fill in the appropriate field, in this case the period will be checked, including 6 days before and after.
If the service gives an error in the details of the counterparty, you first need to check the accuracy of the entered numbers.
But if the data matches what is indicated in the invoice, and the resource reports an error, in this case you need to inform your supplier about the need to check and correct his data.
If the system indicates an error in your credentials, you need to contact online services technical support. Maybe it's just a glitch in the program. In order for your electronic record to be quickly checked, it is recommended to attach a scanned copy of the TIN certificate. Such applications are considered first.

The result of the check “3-The checkpoint does not correspond to the TIN specified in the request (the date may or may not have been indicated)” means that the counterparty’s TIN is indicated correctly, and the checkpoint corresponds to the format and the indication of such a checkpoint will not be an error when submitting a declaration and office verification.

Federal Tax Service of the Russian Federation
https://www.nalog.ru/

UKEP is an important tool for private business

Availability of enhanced qualified electronic signature necessary for document management modern conditions. UKEP is developed using cryptographic means taking into account all personal security requirements. The UKEP certificate for business is confirmed by the FSB of the Russian Federation. Any documents certified by such an electronic signature have full legal force.

Electronic document management is a modern requirement

Tax legislation requires VAT payers to ensure electronic interaction with the Federal Tax Service within 10 days from the date of registration. All VAT reporting documents are submitted only through EDI. To do this, you need to obtain a qualified electronic signature key certificate and enter into an agreement with an electronic document management operator.

To obtain UKEP, it is enough to contact any of the accredited certification centers; their current list for each city of the Russian Federation can be found on the government services portal.

The package of documents required for obtaining a UKEP certificate for a private entrepreneur includes:

passport;
SNILS;
extract from the Unified State Register of Individual Entrepreneurs;
statement.

Having a qualified electronic signature is a prerequisite for working with government service portals, the Interdepartmental Electronic Interaction System, submitting reports to tax authorities, sending banking and other documents via the Internet, performing state and municipal functions and when performing other legally significant actions.

Public services
https://www.gosuslugi.ru/

VAT office of an Internet company

There is a specialized service for Internet companies that are required to register with the Federal Tax Service of the Russian Federation as VAT payers according to electronic services. These include individual entrepreneurs who provide paid online services: access to music, movies and games, sale of domain names and hosting, etc.

On the “VAT office of an Internet company” resource, you can independently check whether you need to register; to do this, you just need to pass a three-minute test. You can submit an online application for registration, submit declarations and use all legal forms for conducting online business.

Video: VAT changes

Every year, clarifications are made to the Tax Code of the Russian Federation, new requirements and forms appear, and processes are optimized. If a businessman is determined not just to survive, but to expand his business and keep up with the times, he needs to constantly monitor all changes. Especially those related to tax regulators and the state.

VAT refund - its procedure is prescribed in the Tax Code of the Russian Federation. The amount of tax refund is formed if the amount of deductions exceeds the amount of VAT accrued on sales for the tax period. The main stages of VAT refund are discussed in our article.

VAT refund scheme

VAT refund: what is it and what are its features?

The question of VAT refund arises if, based on the results tax period the amount of VAT deductions turns out to be greater than the amount of tax calculated for payment to the budget from sales and other transactions carried out during this period that require tax assessment. This picture is reflected in the declaration. Moreover, VAT refund for legal entities and VAT refund for individual entrepreneurs are based on the same rules.

In the very essence of the situation where a return arises, there are 2 main points that require the person preparing the declaration to have at the same time:

VAT payer status;
rights to apply tax deductions.

For more information about VAT payers and non-payers, as well as who can exercise the right to deduction, read the article “Who is a VAT payer?”

VAT payer status is the lot of those who work for OSNO. They are required to charge VAT on sales and other transactions subject to this tax (including when returning goods to a supplier with VAT from an individual entrepreneur or legal entity), issue invoices, maintain books of purchases and sales, and submit VAT returns. And they have the right to apply deductions in the amount of tax imposed by suppliers and arising in certain other operations (for example, on capital investments made in-house).

In certain cases, VAT defaulters have the obligation to charge VAT for payment and submit a declaration in relation to the accrued tax, but they never have the right to deduct.

To learn about when a VAT defaulter has an obligation to charge this tax, read the material “The procedure for VAT refund under the simplified tax system in 2017-2018.”

VAT refund implies the sequential implementation of a number of specific actions, upon completion of the chain of which the taxpayer receives the amount of tax from the budget into his current account.

What can guarantee a VAT refund?

Most often, the situation of VAT refund is faced by exporters who apply a 0% rate for export shipments (Article 165 of the Tax Code of the Russian Federation) and have the right to deduct the tax paid to suppliers when purchasing goods, works, and services from them related to sales abroad. For them, the question of VAT refund when exporting from Russia, depending on the share of export sales in total sales, may arise quarterly.

You can learn more about VAT refunds on exports by reading our section “VAT on exports of goods in 2017-2018 (refund)” .

Let us immediately note that the mere excess of the amount of deductions over the amount of accrued VAT for the tax period does not yet guarantee a VAT refund. To return VAT, you must go through the procedure established at the legislative level.

A key place in it is occupied by a desk audit conducted by the Federal Tax Service after filing a declaration with the amount of tax to be reimbursed. For this check, the taxpayer is requested to provide a fairly voluminous package of documents, which for the exporter are divided into 2 groups:

confirming the right to apply a 0% rate on sales;
justifying the amount of deduction.

About what features a package of documents for export to EAEU countries, read the material “How to confirm the 0% VAT rate when exporting to the CIS countries?”

VAT refund scheme

Let's imagine the VAT refund scheme in the form step by step instructions. This VAT refund scheme will allow the taxpayer to monitor compliance with the tax refund procedure and, if violations are identified, will help to assert their rights.

Step 1. Submitting a declaration with the amount of VAT to be refunded.

Its desk audit is carried out by the tax inspectorate within 3 months (clause 1 of article 176, article 88 of the Tax Code of the Russian Federation).

During such an audit, tax authorities have the right to request documents confirming the use of tax deductions (clause 8 of Article 88 of the Tax Code of the Russian Federation, clause 25 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, letter of the Federal Tax Service of Russia dated August 22, 2014 No. SA-4-7 /16692).

Read more about this check in the article “Features of a desk audit for VAT refundable.”

If the tax authorities revealed violations during the audit, then proceed to step 2.

If no violations are identified, then proceed to step 6.

Step 2. Drawing up a report by the tax authorities tax audit if violations are identified.

In this act, the tax authorities reflect the violations identified (clause 3 of Article 176 of the Tax Code of the Russian Federation, Article 100 of the Tax Code of the Russian Federation).

Step 3. Submission by the taxpayer of written objections to the identified violations.

Within 1 month from the date of receipt of the tax audit report, a taxpayer who does not agree with the result of the audit must submit written objections on identified violations (clause 6 of article 100 of the Tax Code of the Russian Federation).

Step 4. The tax authority makes a decision to hold or refuse to hold the taxpayer accountable.

Within 10 working days after receiving objections, the tax inspectorate considers the inspection materials and objections (Article 101 of the Tax Code of the Russian Federation) and makes a decision (clause 3 of Article 176 of the Tax Code of the Russian Federation) to bring or refuse to bring the taxpayer to justice. Tax authorities must notify the taxpayer of the decision made within 5 working days from the date of its adoption (clause 9 of Article 176 of the Tax Code of the Russian Federation).

If the taxpayer is held liable, he is denied a VAT refund - in whole or in part.

Before making a decision on a VAT refund or offset (clauses 3 and 7 of Article 176 of the Tax Code of the Russian Federation), the tax authorities clarify the issue of the presence of arrears for VAT, federal taxes, debts for penalties and fines related to federal taxes.

If there is arrears, then proceed to step 5.

If there is no arrears, then proceed to step 7.

Step 5. Offset VAT against debt repayment if the taxpayer has arrears on VAT, federal taxes and arrears on penalties and fines.

In this case, the tax authorities independently offset the VAT to pay off the existing debt (clause 4 of Article 176 of the Tax Code of the Russian Federation). If the arrears arose during the period from the date of filing the declaration to the date of VAT refund, then penalties are not charged on it if the amount of the arrears does not exceed the amount of VAT subject to refund.

If the amount of VAT is less than the amount of arrears (fine, penalties), then the remaining debt must be repaid by the taxpayer.

If the VAT amount is greater than or equal to the amount of the arrears, then the arrears are considered repaid.

To reclaim the remaining VAT amount due for refund, proceed to step 7.

Step 6. The tax authority makes a decision on VAT refund if no violations are identified during the desk audit.

The tax authorities must make such a decision within 7 working days.

Step 7. VAT is returned to the taxpayer if he has no arrears on VAT, federal taxes and arrears on penalties and fines.

In this case, the tax authorities send an order to the OFC for a VAT refund. This is required by the provisions of paragraph. 1 clause 8 art. 176 of the Tax Code of the Russian Federation.

Step 8. VAT is transferred to the taxpayer’s bank account within 5 business days from the receipt of the OFC order.

The OFK must notify the tax authorities about such a transfer (paragraph 2, paragraph 8, article 176 of the Tax Code of the Russian Federation).

If the VAT refund deadline is not violated, the refund procedure is considered completed.

If the VAT was returned in violation of the deadlines, then starting from the 12th day after the end date of the desk audit, interest is accrued in accordance with clause 10 of Art. 176 of the Tax Code of the Russian Federation. In this case, go to step 9.

Step 9. The taxpayer receives interest for violating the VAT refund deadline.

When paying interest in in full the return procedure is considered completed.

If the interest has not been paid in full to the taxpayer, then in this case, within 3 business days from the date of receipt of the OFC notification, the tax authorities make a decision on the transfer of the remaining amount of interest (clause 11 of Article 176 of the Tax Code of the Russian Federation).

The next day, the tax authorities send an order to the OFC to pay the remaining interest (clauses 11 and 8 of Article 176 of the Tax Code of the Russian Federation).

Results

The question of refunding VAT from the budget for a tax period arises when the amount of deductions exceeds the amount of tax accrued for payment, and arises only for VAT payers, since non-payers do not have the opportunity to apply deductions. The reimbursement procedure consists of several stages - from filing a declaration to receiving tax from the budget.

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How to return VAT

Return cash, which went to pay value added tax, some legal entities can. However, for this, a condition must be met: the amount of VAT from the purchase must be higher than from the sale:

Also, a legal entity must be engaged in exporting goods abroad. To receive a refund, an organization must submit an application to the tax office and undergo a desk audit:

Legal entities have the right to VAT refund if:

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Purchasing goods that are both subject to and exempt from VAT;
Carrying out commercial activities foreign companies on the territory of the Russian Federation;
Incurring indirect and other types of expenses;
Purchasing air tickets and incurring expenses that are not included in the invoice;
Expenses that cannot be included in the invoice;
Expenses that are not subject to taxation.

Before proceeding with the reimbursement process, the legal entity must ensure that all of the company's financial documents are prepared correctly. Only this is a guarantee of tax refund. For this reason, competent managers always employ a competent accountant. Before submitting documents to the tax office, you need to check all available documentation.

Return procedure

To be sure of VAT refund, a legal entity can contact a specialized office. There he will be given qualified counseling and given a legal assessment and prospects. It will be possible to return VAT only if the amount of deductions recognized as an object of taxation is as follows:

Preparation of documents, drawing up a declaration. Also, data should be attached here that reflects all concluded transactions for a certain period. This issue must be approached as responsibly as possible, since concealment of information may result in refusal of compensation.
Collection of documents that reflect the amount of VAT for reimbursement. The data that will be submitted to the tax office must be accurate and truthful. In some cases, instead of a refund, a legal entity receives a fine for incorrect accounting.
Submitting an application to the tax office. Before submitting a package of documents, you need to check what the weight of the grounds for VAT refund is. If there are none, then the intention may be regarded as fraud. Then an attempt to return VAT will end in administrative and even criminal liability for the legal entity.
Conducting a desk audit by the tax authority. This event is organized by the tax authority to ensure the validity of the intentions. In order for everything to go as safely as possible for the organization, it is necessary to check all documents before the inspection body arrives. This way, protect yourself from fines and increase your chances of getting a refund.
Drawing up an inspection report, where authorized inspectors indicate the presence of violations or the absence of certain documents. After this, the head of the organization must familiarize himself with the inspectors’ claims, agree with them or challenge the result.
Making a decision on VAT refund. The tax office makes a decision within 7 working days. If no violations were identified during the inspection, the legal entity receives a positive response and receives a refund within 3 months.

Grounds for refusal

Sometimes the tax office, even if there are grounds, refuses to refund VAT. This is done on formal grounds or reasons. If you are sure that you have every right to a refund, you can file an appeal with a higher tax authority. If they refuse there too, then contact the arbitration court.

Solution tax authority accepted within 10 days after issue. If the claim is satisfied, then they must reimburse not only the VAT, but also the costs of legal fees.

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What is it

VAT is paid by the entrepreneur who produces and sells products or services. Most products are subject to 18% tax. For the purchase of food and medical goods, the tax will be 10%. This also includes Russian products.

When sent for export, it is not subject to tax. VAT is paid by individuals and legal entities located on OSNO. On special regime The individual entrepreneur is exempt from it.

Documents for tax refund

The VAT refund is received by the payer of the fee. Can an individual entrepreneur return VAT if he operates on a patent, on UTII, under a simplified scheme or on Unified Agricultural Tax? He cannot do this. It is possible to offset costs by increasing the price of the product or service offered. The main document when paying tax is the invoice. When drawing up and submitting a document to the tax service about the deduction of accrued tax, the required amount of funds is indicated.

How to return VAT for an individual entrepreneur to OSNO? Recovering the tax won't be easy. The inspector checks the documents carefully, so you need to ensure that they are formatted correctly. Compensation for OSNO goes like this: if VAT is negative, this must be reflected in the declaration. After checking the documents, the tax office will determine the validity of the refund.

After 3 months, the businessman can apply for a tax refund. The funds are returned, taking them into account instead of taxes or penalties. If there is no debt, the money can be transferred to the entrepreneur’s current account.

Is it possible to return VAT to an individual entrepreneur before the audit is completed? You can return the money within 10 days after making a positive decision if you submit a declaration to the Federal Tax Service, bank guarantee, application for VAT refund (Article 176 of the Tax Code of the Russian Federation).

How to return VAT

In what situation does a businessman become entitled to a reduced tax rate?

It could be:

on a general basis;
upon application.

Regardless of the chosen method, tax is refunded:

to a current account;
towards future tax payments.

How to return VAT on the purchase of a car as an individual entrepreneur? According to the law, an individual entrepreneur can apply for a refund of part of the money paid when purchasing a car.

To do this you need to provide:

contract for the purchase of a vehicle,
invoice;
invoice;
payment order to pay an invoice;
confirmation of vehicle registration.

They confirm that the car was purchased for traveling purposes. For the purchase of a car, you can return VAT by placing the car on the organization’s balance sheet.

Regarding the purchase of real estate, an individual can reduce the amount income tax the same as in a transaction of purchase and sale of relatives and unemployed citizens. Purchase and sale transaction commercial real estate includes VAT payment.

When purchasing commercial real estate, the process goes like this:

invoicing VAT to the buyer;
he pays the tax to the seller;
the seller contributes money to the budget.

The interest rate will be 18% based on Article 164 of the Tax Code of the Russian Federation. The buyer is issued an invoice including VAT. And then the difference of the reduced VAT by the amount of the tax deduction is sent to the budget.

On video: VAT in 5 minutes. Basic course. Tax deductions and refunds.

VAT refund procedure: stages

VAT refund occurs as follows:

documents are submitted to the Federal Tax Service;
the fiscal authority checks the papers;
a decision is made;
money is returned.

Stage No. 1. If the amount of tax deductions is greater than the VAT payable, a tax refund application is submitted. The following documents will be required:

Handwritten statement.
Declaration indicating the amount of return.

Stage No. 2. After submitting the application, tax specialists conduct an audit. At this time you may need additional documents: acts, invoices, contracts. If there are no violations, the tax service makes a decision within a week.

Stage No. 3. After receiving the notification, the Federal Tax Service confirms the right to receive a full or partial VAT refund.

Stage No. 4. If a positive decision is made, funds are credited to the company's account. This happens within 24 hours after the decision to return is made.

On video: Calculation of VAT in Kazakhstan

What should an individual entrepreneur do on the simplified tax system?

How to return VAT to an individual entrepreneur using the simplified tax system? Businessmen who use the simplified tax system no longer need to pay double tax. VAT is not taken into account if the buyer is invoiced for a product or service. There will be zero tax for the enterprise when the company sells medical goods. This also includes services and work that are important during the football championship next year.

On the simplified tax system, the benefit is retained if the business is related to suburban passenger transportation. A 10% reduction occurs for air transport. This also includes the transfer of livestock or poultry if there is a lease with the right to buy in the future.

The simplified form must indicate:

who is taking part;
purpose and terms of the agreement;
execution time;
price;
on the basis of which VAT is reduced.

Special cases of tax refund

Import VAT can be deducted while the businessman is at customs.

To do this:

accept goods for accounting;
confirm payment of VAT with documents;
provide a contract and invoice;
served customs declaration on paper or electronically;
prepare payment documents.

Export VAT is obtained using a zero rate.

To do this you will need:

prepare documents;
no later than 6 months after export of the goods, submit a declaration and documents to the Federal Tax Service.

If the contract for services is concluded under leasing, the amount is subject to VAT. An invoice is provided to process tax deductions and refunds. The amount is reflected in the declaration.

How to return VAT to an individual entrepreneur on OSNO illegally taken for 2015? In the fall of 2016, according to the law, an individual entrepreneur on the OSN can reduce income by the amount of expenses incurred by him. Contributions are calculated according to new rules based on Resolution 27-P. This does not apply to the periods 2014 and 2015. An entrepreneur can submit documents to the court.

On video: VAT in Europe

Pros and cons of VAT for individual entrepreneurs

Working with VAT allows you to subsequently issue a deduction. By paying this tax, the supplier will be able to find more serious clients who also pay VAT and receive a deduction, acting as a buyer. Many people believe that it is difficult to achieve VAT payment, since you need to maintain income, expenses, receive an invoice and support it with reporting papers. However, reporting is not difficult. In this case, you can use the services of an accountant. It is important to adhere to deadlines to avoid paying fines later.

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What is VAT and who pays it?

The essence of VAT is that it is levied on the sale of most goods and services sold within the country. And, accordingly, everyone who buys them pays it. But the average consumer does not pay attention to VAT, since it is already automatically included in the price of goods. But commercial entities have to tinker with taking into account this tax.

The object of taxation is the difference between the cost of a product or service and the price at which it is purchased by the final consumer or the next intermediate buyer in the chain along the way.

For example, a certain enterprise produced a unit of goods and spent 200 rubles on it, but ships it for 300 rubles. The resulting difference of 100 rubles is the tax base on which VAT is charged.

Since VAT is withheld on every sale, including intermediate sales, all entities have to pay it economic relations: government organizations, companies of large and small businesses, etc. Whether goods are purchased for resale, raw materials for processing, printer paper or paper clips for office needs, if the sales price includes VAT, this is reflected in the accounting documents of the seller and buyer.

Only small and medium-sized enterprises and entrepreneurs who are legally exempt from it do not pay VAT and do not include it in invoices issued to counterparties.

It will be easier for those who have visited the European Union at least once and used the function there to clearly imagine what VAT is. Tax Free. Its meaning is that, subject to a number of conditions, citizens of countries outside the EU are reimbursed for part of the costs of goods purchased in the territory of the United Europe and exported outside its borders. This money, which is returned to foreigners, is the European analogue of Russian VAT, automatically included in the price of each purchase.

Video: the economic essence of VAT

Pros and cons of working with VAT

For an individual entrepreneur, the disadvantages of working with taxes come to the fore, the number of which clearly outweighs the advantages. When paying VAT, individual entrepreneurs face the following problems:

need for two management methods tax accounting: calculate income tax individuals(NDFL) on a cash basis, and VAT on shipments;
significant complication of accounting - it’s easier to hire an accountant or at least outsource him, while without VAT you can handle reporting on your own;
with rare exceptions, individual entrepreneurs, along with VAT, pay up to two types of taxes - personal income tax and in some cases property tax, and in a different situation would be limited to one;
more high stakes taxation: personal income tax - 13% of income, VAT (18 or 10% of the tax base) and property tax (2% cadastral value real estate, if it is involved in its commercial activities) with alternatives in the form of 6% of income, 15% of the difference between income and expenses or fixed amounts;
the obligation to submit VAT returns every quarter (sometimes monthly), when for all other types of taxes paid by individual entrepreneurs it is enough to do this once a year, and in some cases not to report at all, just pay on time and in full.

There are two advantages:

the opportunity to return VAT paid when purchasing goods and services for the needs of your entrepreneurial activity;
since the thesis “who does not pay VAT does not have the right to a refund” applies not only to entrepreneurs, large clients who are its payers are interested in purchasing goods and services from suppliers who also pay VAT, which gives individual entrepreneurs working with this tax , competitive advantage.

Can an individual entrepreneur work with VAT?

If an entrepreneur applies the general taxation system (OSNO), he not only can, but is obliged to pay VAT and bear all other obligations arising from this: submit required reports, issue VAT invoices, issue invoices, etc.

But with the “simplified tax system” (USN) popular among individual entrepreneurs, the beauty of which lies precisely in the exemption from VAT, the situation is not so clear-cut. But in special cases, entrepreneurs using the simplified tax system also pay VAT.

What is an invoice

An invoice in Russia is issued by the supplier of the goods or services, who is a VAT payer. This accounting document serves as confirmation of the actual shipment of products and the main confirmation when taking into account the said tax. The requirements for it and the sample are recorded in the Tax Code of the Russian Federation. And when checking the package presented for a VAT refund, tax officials pay the most attention to it.

Suppliers are required to issue an invoice for the advance or prepayment of the transaction. And if they do not fulfill this legal requirement within five days after receiving the money, the fiscal authorities will have unpleasant questions for them.

The common assertion that an invoice and just an invoice are the same thing is wrong. An invoice is issued only for transactions with VAT, and an invoice is issued for payment for any goods or services.

Confirmation of actual shipment material assets serves as an invoice. But the legal requirements for it are less strict; it is permissible to compose it in any form.

Businessmen who do not pay VAT use certificates of service provision to confirm the shipment of goods or the provision of services, and in relation to work, goods or objects - acceptance and delivery or acceptance and transfer.

VAT rates and payment deadlines for individual entrepreneurs

The standard VAT rate in Russia is 18%.

A 10% tax is levied on the sale of certain items of children's goods:

clothes and shoes;
cots and mattresses;
strollers;
diapers, including imported ones;
other specified categories.

At a rate of 10%, VAT is paid by entrepreneurs selling products:

meat, poultry, fish and its processed products, seafood;
eggs produced on farms;
cereals and grains;
pasta;
dairy products;
vegetables;
bakery products;
special and baby food.

The preferential rate of 10% also applies to educational and scientific literature, printed materials(except for those that contain erotica), medical products and drugs.

Domestic businessmen who supply their products abroad have the right to a refund of VAT paid on the purchase of raw materials used for their manufacture.

VAT is paid at the end of the quarter at the rate of one third of the due amount monthly. So, if at the end of the period from January to March the tax that an individual entrepreneur must transfer to the budget is 90 thousand rubles, he is due 30 thousand in April, May and June. Payment must be made before the 25th of each next month, if this date falls on a weekend - before the next working day inclusive.

How to calculate VAT

To determine the amount of VAT payable, you will have to arm yourself with a calculator or specialized accounting program. It is unlikely that you will be able to make calculations in your head.

The easiest way is if you know the amount from which you need to calculate VAT. It is enough just to multiply it by the tax rate (10 or 18%), and divide the result by one hundred.

If, in the end, you need to get the amount including VAT, you can do it even simpler - multiply the original figure by 1.1 or 1.18, depending on the tax rate.

For example, if we plan to sell a product for 400 rubles, the cost of which was 300 rubles, and it is subject to VAT at a rate of 18%, we need to multiply the selling price by 1.18. In total, we get the sales price including VAT - 472 rubles.

To do this, use the following formulas (C - amount including VAT):

VAT = C / 1.18 * 0.18 - for a rate of 18%.
VAT = C / 1.10 * 0.10 - for a rate of 10%.

How to pay VAT

To transfer VAT, an entrepreneur or his accountant must fill out a payment order. The key requisite used in this document is the budget qualification code (BCC). It is the same for individual entrepreneurs and enterprises, but varies depending on the circumstances of the acquisition of goods or services.

If the transaction is made in the Russian Federation, the following BCCs are used:

mandatory payment - 182 1 03 1 000 01 1000 110;
penalties - 182 1 03 01000 01 2100 110;
fine - 182 1 03 01000 01 3000 110.

When importing goods from countries included in the Customs Union (CU):

mandatory payment - 182 1 04 01000 01 1000 110;
penalties - 182 1 04 01000 01 2100 110;
fine - 182 1 04 01000 01 3000 110.

When importing from states that are not members of the Customs Union:

mandatory payment - 153 1 04 01000 01 1000 110;
penalties - 153 1 04 01000 01 2100 110;
fine - 153 1 04 01000 01 3000 110.

Individual entrepreneur reporting with and without VAT

Entrepreneurs submit VAT returns quarterly. The deadline is the 25th day of the first month of the next quarter.

Individual entrepreneurs on the general taxation system are payers of this tax by default. All others must report only for the quarter in which they became obligated to pay VAT. The rest of the time, their obligations tax reporting are limited to the annual or quarterly filing of a tax return provided for by the applicable taxation system.

IP on patent system do not report to the Federal Tax Service at all; their obligations are limited to timely payment of the cost of the patent.

Exemption from VAT and loss of the right to this benefit

The grounds for exempting an entrepreneur from VAT are provided for in Art. 145 Tax Code RF. To exercise this right, an individual entrepreneur must simultaneously satisfy five conditions:

More than three months have passed since the registration of the entrepreneur.
The total revenue from goods and services sold by him three months before the start of the exemption did not exceed 2 million rubles. excluding VAT.
Individual entrepreneur does not sell excisable products.
The businessman is not a resident of Skolkovo (this status is already exempt from VAT).
Before the first month of exemption, the individual entrepreneur restored VAT, for which he had already received a deduction, on transactions for the purchase of goods, raw materials, materials planned for use after the start of application of the benefit.

The right to VAT exemption is lost if an individual entrepreneur:

engaged in the sale of excisable goods;
its revenue over the last three months exceeded 2 million rubles.

To use this opportunity, an entrepreneur just needs to submit the following package of documents to his tax office:

notification in the prescribed form;
an extract from the book of accounting of income and expenses and business transactions;
extract from the sales book.

All entrepreneurs are exempt from paying VAT and reporting it when carrying out certain transactions from the exhaustive list prescribed in Art. 149 of the Tax Code of the Russian Federation. This included, in particular, the sale of medical supplies from the list approved by the Federal Government, medical services, loan transactions.

Peculiarities of working with VAT under different taxation systems

The absence of VAT obligations is considered the cornerstone of all applicable individual entrepreneurs taxation systems, except general.

However, if an individual entrepreneur imports goods purchased abroad into Russia, the obligation to pay VAT on it and submit the corresponding reports arises automatically.

For individual entrepreneurs on simplified system Taxation provides for such situations in which they must pay VAT:

When purchasing goods from non-residents of the Russian Federation on the territory of the country.
When leasing or purchasing state property.
When mediating the sale of goods and services by a non-resident.
In case of other options for performing the functions of an intermediary, working on agency agreement or on commission terms.

Video: working with VAT for entrepreneurs using the simplified tax system

Other aspects of individual entrepreneurs’ work with VAT

To complete the picture, it would not be superfluous to answer several questions that entrepreneurs often ask.

Can an individual entrepreneur work simultaneously with and without VAT?

There are few such options:

Individual entrepreneur on OSNO is a VAT payer, but for a number of transactions is exempt from paying it in accordance with Art. 149 of the Tax Code of the Russian Federation.
An entrepreneur using any other system imports goods purchased abroad into Russia (customs VAT).
Individual entrepreneur on the simplified tax system in the cases listed in the previous section.

There are no other ways to sit on two chairs. But for cases when the individual entrepreneur wants to get advantages application of the simplified tax system or another system, with the exception of the general one, and not to lose clients interested in counterparties who pay VAT, there is one little trick. The law does not prohibit being an entrepreneur and founder of an LLC at the same time. Taking advantage of this loophole, individual entrepreneurs conduct transactions with such clients through a company that is a VAT payer. There is no crime in this.

Can an individual entrepreneur return VAT?

A businessman has the opportunity to get back the money paid as VAT.

Due to the fact that VAT is an indirect tax, options are possible when an entrepreneur has accumulated a tax credit for it, the amount of which exceeds it own obligations before the budget. Such situations arise, for example, after purchasing a large batch of raw materials or goods for several months in advance, vehicles, expensive equipment, etc.

A tax credit is the amount of tax that an individual entrepreneur or other entity economic activity has the right to use it as a mutual offset instead of future transfers to the budget or receive from the state in the form of compensation in cash.

There is another situation in which the right to a VAT refund appears. If an entrepreneur has delivered goods abroad, the entire tax paid by him upon the purchase of raw materials and materials that were used in the production of the export batch is subject to reimbursement.

In both cases, in order to receive a VAT refund, the entrepreneur must submit to the tax office an application for the exercise of this right and attach to it documents confirming the fact of payment of the tax and other circumstances on the basis of which the amount to be refunded is calculated.

For example, to recover export VAT, it is necessary to prove that the goods were shipped to a foreign buyer, left the customs territory of the Russian Federation and safely reached the addressee.

The fiscal authority subjects each such package of documents to a thorough check. And if, based on its results, it turns out that the entrepreneur committed violations, instead of the expected money or a discount on future payments, he will receive a fine.

How to find out if an individual entrepreneur is a VAT payer

The question is relevant in the light of one common practice. It happens that an entrepreneur who is not a VAT payer, meeting the wishes of the counterparty, issues an invoice for him, which reflects the amount of this tax. And if the client makes payment in accordance with such a document, both are violators.

An individual entrepreneur who has illegally issued an invoice only needs to transfer the full amount to the budget in due time and declare the amount of VAT received, and bribes from him will be smooth.

The same cannot be said about the second side of the transaction. She risks running into a fine, and the amount of tax paid will not be credited. It’s hard not to agree that only the last circumstance deprives the “courtesy” provided to the client of any meaning and turns it into a disservice.

There are no legal options to protect yourself from such unpleasant surprises. Information on taxes paid by the business entity, in open access can't be found. And the fiscal authority does not have the right to share such information, for example, upon request, because it is a tax secret. But the fiscal officials themselves know everything about taxpayers and carefully check each invoice for VAT deductible, including for legality of registration.

VAT restoration when deregistering individual entrepreneurs

Situations when it is necessary to restore VAT arise only for individual entrepreneurs working for OSNO and exercising their right to a tax refund. After all, those who apply other taxation systems do not have the right to a refund, even in situations where they themselves find themselves obliged to pay.

A common situation: during active business activities, an individual entrepreneur purchased expensive property, for example, a car, and received a refund of the VAT paid on the purchase. Then he liquidated the individual entrepreneur, and after that he sold the car. And soon the tax authorities begin to demand that he restore the VAT and present a rather large amount for payment. You can go to court. But in most cases he takes the side of the fiscals.

Moreover, even if the former individual entrepreneur does not sell the car, tax officials insist on restoring VAT. They are motivated by the fact that now it is used in activities that are not subject to this tax. By such activity they even understand private life, in which the car is used only for the personal needs of the owner.

To avoid such surprises, the Ministry of Finance of the Russian Federation recommends that VAT payers, before state registration of the termination of the activities of individual entrepreneurs, sell all assets with payment of taxes due, check with the fiscal authorities whether there is anything left, and, if there are such obligations, fulfill them on time.

To decide whether it makes sense to deal with VAT, or whether it is better to take advantage of the available opportunities that allow you not to remember about it, entrepreneurs should analyze their customer base and financial income. And if the money brought by counterparties interested in cooperation with the payer of this tax compensates for the inconveniences arising from working with him, there will be no doubt. Otherwise, the game is hardly worth the candle.

VAT is one of the most difficult taxes for the common person to understand. Complications arise not only because of the different rates that apply to different types of activities, but also because of the peculiarities of its calculation. In addition, there are options in which VAT can be refunded.

In tax reference books, VAT is defined as a tax on the profits of enterprises that they receive by setting prices for their goods above market prices.

The difference between the old and new prices for goods becomes the object of taxation. In other words, we can say that the tax is charged on the difference between the proceeds from the sale of goods and their original price (the cost of raw materials for its production or the funds spent on its purchase).

Value added tax is credited to the federal budget. It is considered an indirect tax because it is paid in full by buyers (or consumers of the product).

An organization engaged in sales must also take into account the taxes that it pays itself.

To determine the tax you need to use tax base, which is determined by the price of the product. At the same time, the cost of such a product increases by 10-18 percent with each purchase. These numbers must be indicated

Who is obliged to pay VAT

The obligation to pay VAT falls on:

organizations;
individual entrepreneurs;
persons who transport certain goods across the state border of the Russian Federation.

Legal entities (individual entrepreneurs and organizations) may, in certain cases, be exempt from paying value added tax. To do this, revenue for the previous three months should not exceed two million rubles. But this applies only to those organizations that sell non-excisable goods.

There is no need to pay VAT to the following types of taxpayers (except for those transporting goods across the border):

who pay the Unified Agricultural Tax and the simplified tax system. How to write a notification about transition of the simplified tax system– read
who use UTII in their activities.

These are special tax regimes which are exempt from VAT.

You can find out what the value added tax is in this video:

When and at what point does the obligation to pay arise?

Since tax is paid on the proceeds from the sale, the obligation to pay it arises from the very moment of sale. This can be either unloading or direct payment of money for the goods provided.

Moreover, tax payment occurs in several stages:

when an enterprise purchases raw materials for the manufacture of goods from another organization, it pays VAT, which is included in its cost;
when determining the cost of goods, the cost of VAT is added, but in this case it fits into the tax credit;
When determining the final cost of a product, it also includes the amount of VAT, which buyers will then have to pay.

VAT rates and amount

In most cases tax rate VAT is 18 percent. But for the sale of special goods (children's products, food, some types of medicines), the legislation provides for a reduced rate of 10 percent. Also, when exporting goods, a 0 percent rate is often used.

A zero rate is applied to those goods that are exported for sale abroad. It can also be used for services aimed at international transportation.

Formula for calculating VAT. Photo: web-dl.ru

What is VAT refundable?

In some cases, the amount paid for VAT can be returned. This is a very complex issue that causes a lot of conflict situations. We can only say that most of them are resolved in favor of entrepreneurs.

VAT refund is a certain process, the consequence of which is that the taxpayer receives part of the paid tax into his bank account. For legal entities, this becomes possible when at the end of the tax period the amount of VAT is greater than the amount of tax paid to the budget.

But this does not mean that in this case the funds will necessarily be credited back to the taxpayer’s account. To complete this procedure, you will need to perform certain actions.

How to return VAT - step-by-step instructions

VAT refund occurs according to the following scheme:

How to pay VAT?

Quite often, the main reason for refusal of a VAT refund is inconsistency of data and incorrect completion of documents. In certain cases, the reason for this may be incorrect indication of the address (actual instead of legal), or confusion in indicating the numbers of payment documents.

The court allows the use of corrected documents, but it is much easier to do everything correctly from the very beginning.

It is recommended to keep records in such a way as to separate taxable and non-taxable transactions. If such a separation is not made, then it will be almost impossible to return VAT, since this procedure is tied to certain types of work.

You can also expect a refusal to apply to those organizations whose counterparty has not paid VAT.

Legislative regulation

The regulatory framework by which the issue of VAT calculation and refund is regulated includes the following legislative acts:

Chapter 21 of the Tax Code of the Russian Federation;
Government Decree, which was issued under number 1137, and which talks about the standards for filling out the documents necessary to pay the tax;
Customs Code of the Customs Union.

This also includes an agreement signed by members of the Customs Union on the customs value of goods transported across country borders.

To get a chance to get a VAT refund, you must comply with the norms for its payment and monitor correct filling documents.

A brief summary of the essence of value added tax and its principles is in this video:

What mistakes with VAT lie in wait for “simplified” people and how to correct them. The buyer accidentally allocated payment order VAT amount.

Question: We have an individual entrepreneur on UTII. We returned the defective product to the supplier. Supplier at OSNO. The supplier returned the money for this product to our bank account, adding VAT. During the desk audit, the tax office discovered this fact. The supplier refused to respond to our request to correct the purpose of the payment. What to do?

Answer: The supplier, who is a VAT payer, apparently allocated the tax amount automatically. Because of this error, the entrepreneur does not have the obligation to pay tax to the budget and there is also no need to submit a VAT return, since you yourself did not allocate or accrue VAT. However, send a message to the supplier that in the corresponding payment order the VAT amount was allocated erroneously, since the entrepreneur uses UTII.

Rationale

What mistakes with VAT lie in wait for “simplified” people and how to correct them

The buyer accidentally allocated the VAT amount in the payment order

Important circumstance

If you did not charge VAT on sales and did not issue an invoice, you do not have an obligation to pay tax to the budget, even if the buyer allocates VAT in the payment order.

If the buyer is a VAT payer, transferring money to you, he can allocate VAT, as they say, “automatically”. Despite the fact that the contract does not provide for VAT and you also do not highlight it in the primary documents, you do not issue an invoice. And the buyer can indicate in the “Purpose of payment” field: “Including VAT - 18%” or even calculate the exact amount of tax by calculation. We immediately hasten to reassure you: due to this mistake on the part of the buyer, you do not have the obligation to pay tax to the budget. And you don’t need to submit a VAT return either, since you yourself did not allocate or accrue VAT (letter from the Federal Tax Service of Russia for Moscow dated March 31, 2009 No. 20-14/2/030093@). However, this does not mean that nothing needs to be corrected.

What to do. Send a message to the counterparty that the VAT amount was allocated erroneously in the corresponding payment order. Since the price does not include tax, and your company applies the simplified tax system. This letter, along with primary documents on the transaction, will confirm the accuracy of your accounting.

Should an organization pay VAT to the budget on UTII if the buyer has allocated the tax amount in the payment document?

The organization previously erroneously issued an invoice for VAT. The invoice was not issued and was not transferred to the buyer

No, you shouldn't.

Organizations on UTII pay VAT only in the following cases:

1. upon import;

2. when carrying out operations that are not subject to UTII;

3. when issuing an invoice with the allocated tax amount.

In addition, organizations on UTII are not exempt from fulfilling the duties of a tax agent for withholding and paying VAT (clause 4 of Article 346.26 of the Tax Code of the Russian Federation).

If the organization did not issue an invoice to the buyer, do not pay tax. This follows from paragraph 5 of Article 173 of the Tax Code of the Russian Federation. A similar point of view is reflected in