Accounting for VAT on exportsraises quite a lot of questions among accountants. How to organize separate accounting when exporting, what documents to confirm it with and whether such documents need to be submitted to tax inspectors - this will be discussed in our article.

Who needs separate VAT accounting when exporting and why?

If an organization is engaged in exporting products, then it must separately take into account transactions taxed at a 0% rate. Starting from July 1, 2016, only exporters of raw materials need to keep separate records of “input” VAT on goods (work, services) used in export operations (they are specified in clause 10 of Article 165 of the Tax Code of the Russian Federation). The need to maintain separate accounting for input VAT for them is due to the fact that the rules for deducting input VAT when exporting raw materials differ from the deduction when exporting goods that are not related to raw materials, as well as when selling on the domestic market. When exporting raw materials, the deduction is made after confirmation of the zero rate, in other cases - according to the general rules.

For more information on how separate VAT accounting is carried out, see the material .

For information on the rules for deducting VAT on export transactions, see the material .

Options for maintaining separate accounting

Since the Tax Code of the Russian Federation does not regulate the principles of maintaining separate accounting, the organization needs to develop them independently and consolidate them in the accounting policy (clause 10 of Article 165 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 14, 2015 No. 03-07-08/40366, dated July 6. 2012 No. 03-07-08/172, dated 06.27.2012 No. 03-07-08/163, dated 04.11.2012 No. 03-07-08/101, Federal Tax Service of Russia dated 10.31.2014 No. GD-4-3/22600 @, decisions of the Arbitration Court of the North-Western District dated 05/11/2017 No. F07-2235/2017, F07-2300/2017 in case No. A26-3168/2016, dated 01/12/2017 No. F07-9954/2016 in case No. A26-12003 /2015, Arbitration Court of the Ural District dated January 27, 2017 No. F09-11792/16 in case No. A76-18939/2015, Arbitration Court of the East Siberian District dated January 28, 2016 No. F02-7691/2015 in case No. A19-7484/2015 , FAS North-Western District dated 03.23.2012 in case No. A56-27831/2011, FAS East Siberian District dated 10.13.2010 in case No. A58-3586/2008). Let's consider possible options for maintaining separate accounting.

Option 1. Amounts of export VAT are recorded in different accounts and subaccounts of accounting.

Separate accounting of VAT on export transactions is carried out by recording these amounts in separate sub-accounts of accounting (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated 03/05/2012 in case No. A28-2547/2011, FAS Moscow District dated 04/02/2010 No. KA-A40/2846 -10 in case No. A40-48569/08-14-170, FAS Volga District dated 03/05/2012 in case No. A65-7523/2011, FAS Moscow District dated 12/29/2007 No. KA-A40/13705-07 in case No. A40 -24045/07-118-120). For example, to account 19 “Value added tax”, a subaccount 19.11 “Value added tax on unconfirmed exports” is opened. To reimburse VAT, it is necessary to select specific suppliers of raw materials, technical materials, goods, services and works and specific invoices for these amounts (Resolution of the Federal Antimonopoly Service of the Ural District dated February 29, 2008 No. F09-8123/07-S2 in case No. A60-2654/07 [by decision of the Supreme Arbitration Court of the Russian Federation dated July 10, 2008 No. 7997/08, the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused]).

The following accounting procedure is also possible (resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 30, 2006 No. A82-8327/2004-27):

• the cost of products exported during the reporting period is calculated based on sales data at contract prices and costs per ruble of marketable products;
• the volume of material costs is calculated in the cost of export products according to the share of material costs in the total cost estimate for the organization;
• VAT is determined on the calculated volume of material costs related to export products and is recorded on a separate balance sheet account.

Separate accounting is confirmed by:

• register of export transactions;
• analysis of accounts 68, 19 and subaccounts opened for them;
• journal of transactions of the specified accounts;
• accounting statements;
• balance sheets.

This is confirmed by the courts in decisions of the FAS Volga District dated October 31, 2006 in case No. A55-4225/06-44, FAS Moscow District dated May 25, 2006, May 18, 2006 No. KA-A40/4196-06 in case No. A40-41618/05 -127-300, FAS Moscow District dated 04/03/2006, 03/30/2006 No. KA-A40/2399-06 in case No. A40-43375/05-107-342, FAS Moscow District dated 01/31/2006, 01/30/2006 No. KA -A40/62-06 in case No. A40-39222/05-128-333.

Option 2. Separate accounting is carried out on the basis of data on expenses actually incurred for a specific export operation.

The amount of VAT on export transactions subject to reimbursement is determined based on the actual quantity of products sold for export, the amount of materials used in the production of these products, and the prices for these materials (Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 22, 2006 No. Ф04-2070/2006 , Federal Antimonopoly Service of the West Siberian District dated September 12, 2005 No. F04-5908/2005).

Option 3. Separate accounting is based on the percentage of export products to the total volume of products.

If the taxpayer does not have the opportunity to distribute “input” VAT in a direct way, then he can use a method where separate accounting of “input” VAT between export and domestic operations for all production resources is carried out in a calculated way. Moreover, if export operations were carried out during the tax period, then the “input” VAT is distributed between export and domestic operations in proportion to the share of such operations in a given period (Resolution of the Federal Antimonopoly Service of the Moscow District dated July 19, 2007, July 25, 2007 No. KA-A40/6810-07- P in case No. A40-27650/06-129-203). This accounting option must be prescribed in the accounting policy (resolution of the Federal Antimonopoly Service of the Ural District dated April 28, 2009 No. Ф09-8988/08-С2 in case No. А47-6069/2008, Federal Antimonopoly Service of the West Siberian District dated September 26, 2008 No. Ф04-5168/2008 in case No. A03-11860/07-34 [by decision of the Supreme Arbitration Court of the Russian Federation dated April 9, 2009 No. 658/09, the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused], FAS West Siberian District dated August 27, 2008 No. F04-5167/2008 in the case No. A03-13639/2007-31 [by decision of the Supreme Arbitration Court of the Russian Federation dated December 25, 2008 No. 16748/08, the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation was refused]).

Option 4. Separate accounting is carried out in proportion to the ratio of the cost of export products to the total cost of products sold.

This accounting method involves determining the ratio of revenue from sales of export products to revenue from sales of products on the domestic market (resolution of the Federal Antimonopoly Service of the North-Western District dated July 16, 2009 in case No. A13-6020/2008, resolution of the Federal Antimonopoly Service of the Ural District dated February 14, 2008 No. F09- 355/08-C2 in case No. A47-1723/07). In this case, the amount of VAT from the purchase book for the period of shipment of products for export is proportionally distributed into two parts (resolution of the Federal Antimonopoly Service of the Moscow District dated 02/20/2007, 02/26/2007 No. KA-A40/749-07 in case No. A40-33938/06-139- 97):

1. VAT attributable to export products.
2. VAT related to products shipped to the domestic market.

In the same way, tax can be determined for transactions subject to and non-taxable with VAT (resolution of the Federal Antimonopoly Service of the East Siberian District dated December 11, 2008 No. A69-2186/08-5-F02-6256/08 in case No. A69-2186/08-5).

What documents confirm separate accounting

Since the Tax Code of the Russian Federation does not list the documents that confirm the maintenance of separate accounting, the organization independently decides for itself how to confirm such accounting. Such documents, for example, include:

• order to maintain separate accounting and accounting registers (resolution of the Federal Antimonopoly Service of the Moscow District dated January 15, 2008 No. KA-A40/14151-07 in case No. A40-73755/06-14-434);
• certificate of VAT calculation (resolution of the Federal Antimonopoly Service of the Moscow District dated January 10, 2008 No. KA-A40/13822-07 in case No. A40-15201/07-107-32, dated December 13, 2005 No. KA-A40/12261-05-P, dated 06.12.2005 No. KA-A40/11142);
• order on accounting policy, working chart of accounts of the enterprise with a transcript, journal for account 19 (resolution of the Federal Antimonopoly Service of the Moscow District dated January 09, 2008 No. KA-A40/13748-07 in case No. A41-K2-4864/07);
• accounting certificate on the calculation of “input” VAT for the month in which there were export supplies (resolution of the Federal Antimonopoly Service of the Moscow District dated July 19, 2007, July 25, 2007 No. KA-A40/6810-07-P in case No. A40-27650/06-129- 203);
• accounting policies and methods of separate accounting (resolutions of the Federal Antimonopoly Service of the Moscow District dated 07/18/2006, 07/24/2006 No. KA-A40/5958-06-B in case No. A40-50592/05-87-430, dated 01/19/2006, 01/16/2006 No. KA-A40/13686-05);
• order of the head of the organization on maintaining separate accounting and calculation of VAT by the accounting department (resolution of the Federal Antimonopoly Service of the Volga Region dated April 25, 2006 in case No. A55-9050/2005-22);
• balance sheets and explanatory note on maintaining separate VAT accounting for general business transactions (resolution of the Federal Antimonopoly Service of the Moscow District dated 04/03/2006, 03/30/2006 No. KA-A40/2399-06 in case No. A40-43375/05-107-342);
• purchase books and sales books (resolutions of the Federal Antimonopoly Service of the North-Western District dated 02/16/2006 No. A52-4203/2005/2, dated 09/09/2005 No. A56-46648/04);
• balance sheets (resolutions of the FAS Moscow District dated January 31, 2006, January 30, 2006 No. KA-A40/62-06 in case No. A40-39222/05-128-333, FAS Moscow District dated August 11, 2005 No. KA-A40/ 7422-05);
• accounting policy and calculation of the amount of VAT (resolution of the Federal Antimonopoly Service of the Moscow District dated September 15, 2005 No. KA-A40/8454-05-P);
• balance sheets and methods of maintaining separate accounting (resolution of the Federal Antimonopoly Service of the Moscow District dated 08/11/2005, 08/08/2005 No. KA-A40/7513-05);
• accounting policy (resolution of the Federal Antimonopoly Service of the Moscow District dated 01.08.2005 No. KA-A40/7107-05);
• accounting certificate (resolution of the Federal Antimonopoly Service of the Ural District dated 08/23/2005, 08/22/2005 No. F09-493/05-S2).

Do I need to submit documents confirming separate accounting?

The Tax Code (Articles 165, 172 of the Tax Code of the Russian Federation) does not contain requirements to submit to tax inspectors, along with the declaration, documents confirming the maintenance of separate accounting, so taxpayers are not required to do this. Judicial practice has also developed in favor of taxpayers: such, for example, is the decision of the Federal Antimonopoly Service of the Moscow District in resolution No. KA-A41/7691-10 dated July 20, 2010 in case No. A41-20286/07. Also, taxpayers do not have to submit these documents during a desk audit (Articles 88, 93 of the Tax Code of the Russian Federation).

At the same time, the very requirement of tax officials to provide documents - evidence of maintaining separate records is unlawful (resolution of the Federal Antimonopoly Service of the Moscow District dated October 7, 2008 No. KA-A40/8592-08 in case No. A40-9998/08-151-31, dated September 11. 2008 No. KA-A40/6520-08 in case No. A40-51243/07-112-285).

Results

The need to maintain separate VAT accounting for exports is determined by the rules for accepting input tax for deduction. The principles and methods of maintaining separate accounting must be developed independently and consolidated in the accounting policies. It is also recommended to indicate in your accounting policy what documents you will use to confirm the maintenance of separate VAT accounting.

As is known, the VAT rate for the export of goods (export outside the Russian Federation) is 0% if the necessary package of supporting documents is collected within 180 days (clause 1, clause 1, article 164 of the Tax Code of the Russian Federation, clauses 2, 3 of the Protocol on collection of indirect taxes (Appendix No. 18 to the Treaty on the Eurasian Economic Union)). If documents to confirm VAT upon export are not collected, then the rate is 18% on the date of shipment.

At the same time, in both cases, the exporter has the right to deduct “input” VAT on goods (work, services) related to export shipment (clause 2 of Article 171, clause 3 of Article 172 of the Tax Code of the Russian Federation). Previously, the VAT tax deduction for exports was declared in a special manner - at the time the tax base was determined. That is, on the last day of the quarter in which the full package of documents listed in Article 165 of the Tax Code of the Russian Federation is collected, or during the shipment period if the package is not collected on time.

Thus, the deduction of VAT was postponed for a long period after the goods (work, services) intended for the export operation were accepted for accounting. This rule put exporters in an unequal position compared to companies selling goods on the domestic market at rates of 18% (10%).

What has changed since July 1, 2016?

From July 1, 2016, thanks to the Law of May 30, 2016 N 150-FZ, the situation with the export deduction has changed.

In paragraph 3 of Article 172 of the Tax Code of the Russian Federation, a new paragraph has appeared, thanks to which the rule on a special procedure for export deductions will not apply to operations for the sale of goods specified in subparagraphs 1 and 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation.

That is, input VAT related to the export supply of goods listed in the above subparagraphs is now accepted for deduction in the general manner - on the date of acceptance of goods, works, and services for accounting. Law No. 150-FZ determines that this rule applies only to goods (work, services) accepted for accounting after July 1, 2016.

Let us recall that in subparagraph 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation we are talking about the sale of precious metals by taxpayers engaged in their extraction or production from scrap and waste containing precious metals, to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of constituent entities RF, Bank of Russia, banks. Those persons who can be recognized as subjects of mining and production of precious metals in accordance with special legislation on subsoil, precious stones and precious metals, that is, first of all, having a license for the right to use subsoil plots (clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated May 30, 2014 N 33).

But the majority of goods that have received the right to an accelerated tax deduction relate to subparagraph 1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, that is, they sell goods exported under the customs export procedure, as well as goods placed under the customs procedure of a free customs zone.

So, from July 1, 2016, when selling goods listed in subparagraphs 1 and 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation, in order to deduct input VAT amounts, you do not have to wait for a package of documents to be collected (not collected) and the moment to determine the tax base.

Deductions for goods (works, services) used for export operations are made in the general manner: if there is a supplier invoice and the goods, works, services are accepted for registration. In addition, exporters of goods listed in subparagraphs 1 and 6 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation no longer need to establish in their accounting policies the rules for separate accounting of “input” VAT when exporting goods (paragraph 10 of Article 165 of the Tax Code of the Russian Federation has been changed).

An exception to the new rule are raw materials exported under the export regime or placed under the customs procedure of a free customs zone.

For them, the previous procedure remains the same: input VAT is deducted at the time the tax base is determined.

The concept of raw materials is given in paragraph 10 of Article 165 of the Tax Code of the Russian Federation. These are mineral products, products of the chemical industry and other related industries, wood and wood products, charcoal, pearls, precious and semi-precious stones, precious metals, base metals and products made from them. The same paragraph states that codes for types of raw materials in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU are determined by the Government of the Russian Federation.

This list has not yet been approved. However, even if it is approved in the near future, then by virtue of Article 5 of the Tax Code of the Russian Federation it will come into force no earlier than one month from the date of official publication and no earlier than the 1st day of the next tax period, that is, no earlier than October 1st. Therefore, the list will not be used in the 3rd quarter in any case.

What should an exporter do? While this list has not been approved by the Government, you can use the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU (approved by Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 N 54). In particular, sections 5 (mineral products), 6 (products of the chemical industry and other related industries), 9, group 44 (wood and wood products, charcoal), 14 (pearls, precious and semi-precious stones, precious metals ), 15 (base metals and products made from them).

If goods were accepted for accounting before July 1, 2016.

Let us repeat, all of the above amendments apply only to those goods (works, services) that will be accepted for registration starting from July 1, 2016, respectively, and to those export transactions that will be carried out starting from the named date (clause 2 of Article 2 Law N 150-FZ).

That is, the deduction of goods (work, services) accepted for accounting from July 1 and intended for export shipment of non-commodity goods, from the 3rd quarter of 2016, will be reflected according to the general rules in Section 3 of the VAT tax return. However, if goods (work, services) were registered before July 1, 2016, they still need to keep separate accounting records of input VAT upon export and claim a tax deduction in the “old” procedure: either in the period when the package is collected , or on the date of shipment if the package is not assembled.

For example, goods were purchased and accepted for accounting in June. In the 2nd quarter, VAT was deducted because it was believed that the goods would be sold on the domestic market. But the goods were never sold within the country, and in August they were shipped for export. We believe that in this situation, during the period of shipment of goods for export, VAT should be restored for payment to the budget, and deducted already in the period when the package of documents is collected.

VAT when exporting goods to the EAEU

The rules for paying VAT when exporting goods to the EAEU countries (Belarus, Armenia, Kazakhstan, Kyrgyzstan) are enshrined in the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services (Appendix No. 18 to the Agreement on EAEU, signed in Astana on May 29, 2014). According to paragraph 3 of the Protocol, when exporting goods from the territory of one member state to the territory of another EAEU member state, the exporter has the right to tax deductions (offsets) in the manner prescribed by the legislation of his state.

Thus, with regard to tax deductions when exporting goods to the countries of the EAEU, the same rules of the Tax Code of the Russian Federation apply as with respect to exports to other countries.

In addition, for exporters to the EAEU countries from July 1, 2016. Amendments to Article 169 of the Tax Code of the Russian Federation are in effect.

Let us recall that in subparagraph 1 of paragraph 3 of Article 169 of the Tax Code of the Russian Federation it is determined that the taxpayer is obliged to draw up invoices, keep books of purchases and sales when performing transactions recognized as subject to VAT. Invoices are not drawn up when performing transactions that are not subject to taxation (exempt from taxation) in accordance with Article 149 of the Tax Code of the Russian Federation.

However, from July 1, 2016 Law No. 150-FZ supplemented this rule with subclause 1.1 - if goods exempt from taxation are exported outside the territory of the Russian Federation to the territory of a member state of the EAEU, the exporter must prepare invoices.

Please note that the new rule applies only when selling goods. If a taxpayer sells work or services that are exempt from taxation to a counterparty from the EAEU, then invoices are not issued

In addition, from July 1, 2016 a new detail was added to the invoice issued to the buyer of goods from the EAEU - a code for the type of goods in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the EAEU (clause 5 of Article 169 of the Tax Code of the Russian Federation was added).

Thus, when exporting any goods from the territory of the Russian Federation to the territory of a member state of the EAEU, the invoice will need to indicate the appropriate code for the type of goods. True, there is no special column for this detail in the invoice; we will wait for changes to the Decree of the Government of the Russian Federation of December 26, 2011 N 1137.

For now, we believe that the code can be indicated in the “Product Name” line.

This detail is needed by the tax authorities to control export deductions in order to determine which goods are shipped to the EAEU (raw materials or not).

Thus, from July 1, 2016. exporters of non-commodity goods will be able to receive VAT deductions in an accelerated manner. The rule on separate accounting of input VAT no longer applies to them. The new procedure applies only when selling goods for export, incl. to the EAEU countries. With regard to works and services (in particular, international transportation), subject to VAT at a rate of 0%, nothing has changed.

In some cases, there is a need to separate the VAT charged by suppliers and sellers. Properly organized separate accounting allows you to correctly calculate the final tax burden for added tax based on the results of the periods. The essence of the distribution of input tax is to separately account for taxable and non-taxable transactions. VAT allocated for taxable transactions is subject to reimbursement; for non-taxable transactions, it is included in the cost of sales. Let us consider in the article how input VAT is distributed at an enterprise.

When is it necessary to separate input VAT?

Separate accounting is necessary if the company calculates VAT at one of the existing rates and, at the same time, performs the following operations:

1. Exempt from the added load under Article 149. Tax Code of the Russian Federation;
2. Taxable under UTII;
3. Sold in a territory other than the territory of the Russian Federation;
4. Sale for export.

If at least one of the four specified transactions is performed, then the organization must ensure the distribution of input tax, that is, the allocation of its part attributable to taxable and exempt transactions. If the organization does not provide separate accounting at the proper level, then the input tax on those values, services, and works that are simultaneously used in all transactions performed will not be refundable.

To calculate the share of input VAT sent for deduction, you need to use the following formula:

• VAT deductible = VAT for the period * (cost of taxable sales in this period / total cost of all sales in this period).

To calculate the share of input VAT to be taken into account in the price of inventory, services, and work, you need to use the following formula:

• VAT to be included in the cost = Total amount of VAT for the period * (cost of non-taxable sales for the period / total cost of all sales for this period).

An example of calculating VAT for reimbursement and accounting for cost

For the third quarter shipped:

• Goods not subject to VAT – 120,500 rubles;
• Goods subject to VAT – RUB 248,500.
• The total cost of shipped goods and materials for the third quarter. = 369,000 rub.
• Input VAT for the third quarter. = 174,300 rub.
• VAT deductible = 174,300 * (248,500 / 369,000) = 117,381 rubles.
• VAT to be included in the cost = 174,300 * (120,500 / 369,000) = 56,919 rubles.

When separate accounting is not needed

Distribution of input VAT is not required if the company receives income not subject to added tax that is not related to sales operations. This can include:

• % on securities,
• Penalties received from debtors;
• Dividends received, etc.

Another exception is the 5% rule, according to which the input tax may not be divided if the share of non-taxable expenses in the total expenses is less than 5 percent. In this case, it becomes necessary to keep separate records of expenditure indicators during the quarter.

Distribution of VAT on exports

Export transactions are taxed at a zero rate, but the right to deduct input tax is retained, and this right arises at the time the base for this tax is determined. In relation to exports, this moment occurs on the last day of the quarter in which a set of documentation confirming the right to a 0% VAT rate is collected.

If the documents are not collected within the allotted time (180 days from the date of placement for export), then the base is calculated on the day of shipment of the exported valuables using a rate of 10 or 18%.

That is, the special procedure in this case is determined by different deadlines for sending tax for deduction. For transactions carried out on the domestic market, this is the moment the invoice is received; on the foreign market, this is the moment the documents are collected. For this reason, it is necessary to distribute the input tax between domestic and export operations, allocating the share of the tax attributable to exports.

The above special procedure is not provided for all export operations, but only in the case of the sale of raw materials from clause 10 of Article 165; for the export of valuables, services, works from clause 1.1 of clause 1 of Article 164, the usual procedure for sending for deduction applies - upon receipt of s/f from the supplier.

How separate accounting will be organized is up to the exporter to decide on his own; tax legislation does not provide any clues. The main requirement is that the results obtained are reliable. In this case, you can focus on the cost or quantitative indicators of goods shipped for export in the total cost of sales.

Separate accounting of VAT on received assets

A company acquiring non-current assets for use in taxable and non-taxable transactions must divide the input VAT on the capitalized asset. If it is known in advance in what proportion the fixed asset will be used in various operations, then the division of VAT must be made taking into account this proportion. What to do if it is not known exactly how the OS object will be used in the areas of activity?

Example of VAT distribution by fixed assets

Company in October 2016 supplied the parish with a building for storage needs worth RUB 4,720,000. (VAT is included in this amount and amounts to 720,000). This building is used to conduct activities on the OSN, subject to VAT, and UTII, for which an exemption applies.

Sales in Q4:

Since the building was accepted for accounting in the 1st month of the 4th quarter, it is possible to use the cost indicators of this month to determine the proportion.

VAT deductible = 720,000 * (750,000 / 1,250,000) = 432,000 rubles.

The remaining 288,000 rubles. will be included in the cost of shipped goods.

Distribution of VAT for agricultural enterprises

An agricultural company may encounter separate accounting if it simultaneously carries out taxable and non-taxable transactions, and it is necessary to take into account paragraph 20, paragraph 3, Article 149 of the Tax Code of the Russian Federation. For example, an agricultural enterprise sells its products (and the income from such sales is not less than 70% of the total cost of revenue), and also issues products to staff as wages. Sales will be subject to added tax, but distribution of products to employees will not.

Separate accounting is also necessary if products are simultaneously sold within the Russian Federation and abroad, that is, when domestic and export transactions are combined.

The agricultural enterprise needs to determine the procedure for separate accounting and register it in the accounting policy. As a rule, several subaccounts are created on account 19:

• one will allocate VAT on taxable sales - it can be sent for deduction;
• on the other – for non-taxable sales (it must be included in the price);
• on the third, the tax is collected, subject to distribution taking into account proportions.

How to reflect tax distribution in accounting policies

The peculiarity is that the law does not clearly stipulate the principles and rules that should be used in constructing separate accounting. The specific methodology is chosen by the company independently. The rules that the organization will follow when distributing incoming added tax are noted in a separate paragraph of the accounting policy.

If such a clause is not included in the policy, but the tax imposed is actually distributed, then, as a rule, the tax office will not refuse to refund the input VAT. However, if a controversial situation arises, it is the taxpayer who will have to prove in court that separate accounting is actually maintained and the tax is distributed correctly. It is much easier to do this if the division order used is documented.

The accounting policy prescribes which accounts and sub-accounts will be used to distribute amounts for receipts simultaneously involved in taxable and non-taxable transactions, and also determines the very procedure for distributing indicators between these sub-accounts. As a rule, to separate input VAT, separate sub-accounts are opened on account 19.

VAT is distributed in proportion to the cost of sales operations without VAT in the total share of sales.

It is also necessary to determine the features of the distribution of the value of fixed assets involved in taxable and non-taxable transactions. Also, the policy should establish the forms of accounting and tax registers - summary documents showing the necessary information in a cross-section.

In general, the policy should be structured in such a way as to unambiguously determine the order of distribution of input indicators in order to correctly calculate tax amounts and, above all, the amount of VAT to be included in expenses and reimbursed.

E.O. Kalinchenko, economist-accountant

Separate VAT accounting for exports: difficulties due to simplification

It's no secret that separate accounting for determining VAT deductions when combining export operations with trade on the domestic market is very labor-intensive and is not regulated in any way. Strictly speaking, in Chap. 21 of the Tax Code of the Russian Federation there is not even a direct indication that it needs to be carried out. This obligation follows from a set of norms clause 10 art. 165, paragraph 9 of Art. 167, paragraph 3 of Art. 172 Tax Code of the Russian Federation. Moreover, one of them leaves the determination of the procedure for maintaining separate accounting completely at the mercy of the exporters themselves - it needs to be fixed in the accounting policies. clause 10 art. 165 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated July 14, 2015 No. 03-07-08/40366.

And since the method of separate accounting is a business matter, it is not surprising that exporters are looking for opportunities to simplify it. Only sometimes this leads to unpleasant consequences. For example, to the refusal to refund export VAT, the removal of part of the deductions for domestic VAT. We will look at three not very successful ways to simplify the separate accounting of VAT when exporting.

METHOD 1. Refusal to distribute input VAT on general business expenses

In their accounting policies, exporters often indicate that when determining the amount of input VAT on export transactions, only VAT is taken into account:

• for direct material costs. For example, tax imposed by suppliers of goods, raw materials, materials;
• for other costs directly related to the production and sale of goods for export. For example, VAT on transport costs, services related to support, loading of exported goods, and customs clearance.

And the input tax on general business expenses applies in full to the sale of goods on the domestic market and is accepted for deduction in the general manner.

Such provisions are especially common in the accounting policies of those organizations whose share of export operations is small.

This method of simplifying separate accounting relieves exporters of the need to determine often penny export share of input VAT on many invoices for various administrative and management expenses (representation, clerical, communication services), rental and utility expenses, expenses for legal, auditing and consulting services, etc.

And there are arbitration decisions in favor of exporters. In them, the courts justify their position as follows: any special provisions for exporters to maintain separate VAT accounting Ch. 21 of the Tax Code of the Russian Federation is not established, which means that organizations can indicate in their accounting policies that VAT on general business expenses is fully applied to the reduction of tax accrued at a rate of 18% Resolution of the Federal Antimonopoly Service of March 5, 2012 No. A65-7523/2011; FAS VVO dated August 23, 2011 No. A17-5271/2010.

However, a dispute with inspectors is almost inevitable. After all The Federal Tax Service believes that to distribute between export and domestic sales VAT is also required on general business expenses. If the exporter does not share such an input tax, then the inspectorate, if there is “unconditional evidence” of the connection of general business expenses with the production and (or) sale of exported goods, will have to, as the Federal Tax Service notes, itself determine the export share of VAT on such expenses. Letter of the Federal Tax Service dated October 31, 2014 No. GD-4-3/22600@.

Despite individual court decisions taken in favor of exporters, it can be said that, in general, arbitration practice on this issue is negative for them. Resolution of the AS SZO dated October 27, 2015 No. A56-72133/2014; AS VSO dated November 13, 2014 No. Ф02-4777/2014; FAS UO dated December 23, 2013 No. F09-13581/13; FAS NWO dated December 15, 2011 No. A42-1252/2011.

CONCLUSION

Refusing to separately account for input VAT on general business expenses is very risky.

METHOD 2. Application of the export version of the “five percent” rule

The “five percent” rule, as you remember, concerns separate accounting when combining taxable and non-VAT-taxable transactions. It allows you not to keep such records in those tax periods when the share of expenses on non-taxable transactions does not exceed 5% clause 4 art. 170 Tax Code of the Russian Federation. Exporters modify this rule to suit themselves. In their accounting policies, they indicate that separate accounting of VAT on expenses related to both exports and transactions taxed at rates of 18% or 10% is not carried out in a tax period in which the share of export expenses did not exceed 5% of total expenses organizations.

In the commodity structure of exports, the majority (66.4%) are fuel and energy resources

The inclusion of the “five percent” rule in the accounting policy (in other words, determining the materiality threshold) can be considered a variation of the first method of simplifying separate accounting. After all, this method makes it possible not to calculate the export share of input VAT on total expenses. But exactly in those quarters when export volumes are low. In this case, input VAT on expenses related to both exports and domestic sales is claimed for deduction in the general manner (or is not restored if it was previously accepted for deduction).

The “five percent” rule in the form in which it is contained in paragraph 4 of Art. 170 of the Tax Code of the Russian Federation, of course, does not apply to organizations that combine export operations with VAT-taxable sales on the domestic market. After all, export is a taxable operation (0% rate). But at the same time, include in the accounting policy a similar rule of Ch. 21 of the Tax Code of the Russian Federation does not prohibit exporters. And there are court decisions that reach the same conclusion. Resolution of the Federal Antimonopoly Service of the Moscow Region dated November 28, 2012 No. A40-19807/12-107-92.

Ministry of Finance has repeatedly spoken out against the application of the “five percent” rule by exporters combining transactions taxed at 0% and 18 (10)% rates. In his opinion, they should always keep separate records. The share of export operations is not significant Letters of the Ministry of Finance dated February 26, 2013 No. 03-07-08/5471, dated May 5, 2011 No. 03-07-13/01-15. The financial department justifies its position by the fact that the norms of Ch. 21 of the Tax Code of the Russian Federation do not provide for the right of organizations that combine export operations with trade in the domestic market, subject to VAT, not to maintain separate accounting, even if the share of export expenses is insignificant. But such an argument does not look very convincing. In ch. 21 of the Tax Code of the Russian Federation there really are no such norms. But, as we remember, it does not mention at all any rights and obligations of exporters in terms of maintaining separate records.

The Ministry of Finance agrees that if an exporter had transactions during the quarter, both taxable at a rate of 0% and exempt from VAT (or not recognized as subject to VAT), he may not keep separate records and clause 4 art. 170 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated December 19, 2014 No. 03-07-08/65765, dated June 17, 2014 No. 03-07-RZ/28714. After all, it is not the “five percent” export rule enshrined in the accounting policy that allows you to do this, but directly the norms of clause 4 of Art. 170 Tax Code of the Russian Federation.

Despite the existence of positive court decisions, it would be reckless to say that in the event of a dispute the exporter’s chances of success are high. Because these solutions are rare.

CONCLUSION

Although the Federal Tax Service has not issued clarifications on this issue, the position of the Ministry of Finance gives reason to believe that if the “five percent” rule is applied, inspectors are unlikely to miss the opportunity to remove VAT deductions from the exporter regarding taxable transactions in the domestic market.

METHOD 3. Refusal to restore VAT deductions of the current quarter if the export took place and was confirmed in the same quarter

At the time of purchasing a product, you may not yet know that you will subsequently sell it to a foreign buyer. Also, when purchasing works and services, you may not yet know that they will be related to the production and (or) sale of goods for export. Therefore, on completely legal grounds, you will be able to claim input VAT on such goods, works and services for deduction immediately after they are registered (subject to other conditions for the application of VAT deductions).

But let’s say that you subsequently ship these goods for export. And the work and services will be related to the production and (or) sale of exported goods. In this case, in relation to input VAT on these goods, works and services, a special procedure for applying VAT deduction on export transactions will begin to apply. You can claim a deduction clause 9 art. 165, paragraph 9 of Art. 167, paragraph 3 of Art. 172 Tax Code of the Russian Federation:

• <или>on the last day of the quarter in which the 0% rate is confirmed - if the package of supporting documents is collected within 180 calendar days from the date of shipment of goods for export;
• <или>on the day of shipment - if on the 181st calendar day from the date of shipment the supporting documents have not been collected.

To comply with this special procedure, exporters restore the VAT that was previously lawfully accepted for deduction. And as the Ministry of Finance explains, this must be done no later than the quarter in which the goods were released under the export customs procedure Letter of the Ministry of Finance dated August 28, 2015 No. 03-07-08/49710.

But it may happen that in the same quarter:

• input VAT on goods (works, services) will be deducted on a general basis (which will be reflected in accounting and the purchase book);
• then this VAT (part of it) will acquire “export status” due to the export shipment that took place in this quarter;
• then the right to deduct what has become export VAT will again arise, but in a special manner, since the 0% rate will be confirmed.

In such a situation, exporters are tempted not to restore input VAT, which must immediately be deducted again.

Refusal to restore VAT in this case allows you not to do in accounting, the purchase book and the sales book, essentially leveling each other, there are entries about the restoration of the amount of VAT declared for deduction in the current quarter and about its new acceptance for deduction. Strictly speaking, now in Ch. 21 there is no rule at all that directly prescribes the restoration of input VAT previously legally accepted for deduction on goods (works, services) used for export operations.

And this will not affect the final amount of VAT payments to the budget for the quarter. Let’s say that in the purchase book in the first quarter of 2016, an invoice was declared for deduction of VAT in the amount of 100 rubles. Of these, as it turned out later, 30 rubles. - this is a deduction related to exports that took place and were confirmed in the same quarter. Having refused to restore VAT, the exporter will immediately show a deduction in the general section of the VAT return only in the amount of 70 rubles. (100 rub. – 30 rub.). Well, a deduction of 30 rubles. will only be included in the export section of the declaration. That is, the total amount of VAT accepted for deduction in the current quarter on this invoice will remain equal to 100 rubles.

For the purposes of separate accounting, the exporter will simply draw up a certain register approved in the accounting policy, in which he will calculate these 30 rubles.

The Ministry of Finance insists that in the event of subsequent shipment of goods for export a special procedure for applying export deductions obliges the restoration of VAT, previously legally accepted for deduction from Letters of the Ministry of Finance dated October 21, 2015 No. 03-07-13/1/60242, dated May 8, 2015 No. 03-07-11/26720, dated February 27, 2015 No. 03-07-08/10143.

Exporters confirm the validity of applying not only the 0% rate, but also tax deductions in clause 1 art. 165 Tax Code of the Russian Federation. For this purpose, input VAT relating to confirmed export transactions is reflected separately in the declaration. But just a correctly completed declaration is not enough. In accounting (at least tax accounting), export VAT should also be reflected separately. Therefore, tax authorities are unlikely to like the fact that input VAT, reflected in the purchase book as one entry, will be shown in different sections in the declaration. Inspectors may see this as a lack of separate accounting and refuse to refund export VAT.

Inspectors are generally very sensitive to line 100 of section 3 of the VAT return, intended to reflect the amounts of restored VAT. For example, one exporter had to defend export VAT deductions in court, although he restored the tax previously claimed for deduction. It’s just that in the declaration he indicated it only in the line intended for the total amount of restored VAT, and forgot to make a decoding in line 100 of section 3 Resolution of the AS MO dated August 14, 2013 No. A40-134057/12-140-934.

CONCLUSION

You should not refuse to restore VAT, even if the export transaction to which this input VAT relates was confirmed in the shipment quarter. This is the case when the game is not worth the candle. After all, with proper automation of accounting, restoring VAT previously declared for deduction in the general manner and accepting it for deduction again according to export rules will not burden you much. But separate accounting will acquire the transparency desired by tax authorities.

Export separate accounting is not only labor-intensive, but also not always correct, and for absolutely objective reasons. Often, organizations (usually manufacturing) even register separate companies to conduct export trade, so as not to maintain separate records, but simply to legally separate export trade from other areas of their activities.

It is noteworthy that legislators also admit: the costs of administering a special procedure for claiming VAT deductions by exporters (both on the part of the latter and on the part of the tax authorities) do not justify the result in explanatory note to draft Law No. 730216-6. But unfortunately, in November 2015, the second reading of the bill, designed to allow exporters to deduct input VAT according to the general rules, was postponed indefinitely.

In our situation, exports to the Russian market are 99.57%, for exports 0.43%, how can the tax authority, even drawing up a proportional calculation, prove that part of general business expenses is directly related to export sales? (after all, the mandatory distribution of general business expenses is not based on legal norms). And in the accounting policy we can stipulate that the organization does not distribute such expenses. What risks will we bear? Or is this article not relevant?

It is possible not to distribute VAT only on those expenses that relate to a specific type of activity: sales for export or sales to the domestic market. If expenses cannot be attributed to a specific type of activity, they must be distributed.

For example, it is impossible to attribute expenses to a specific type of activity:

For renting an office in which contracts for supplies within Russia and abroad are concluded;

For telephone communication services used by managers for negotiations with potential Russian and foreign clients.

VAT on such general expenses must be distributed, even if the share of export expenses is less than 5 percent of total expenses (letter of the Ministry of Finance of Russia dated February 26, 2013 No. 03-07-08/5471).

The letter of the Federal Tax Service of Russia dated October 31, 2014 No. GD-4-3/22600, which you indicated, draws a conclusion, based on arbitration practice, that if an organization does not keep separate records of VAT on general business expenses and accepts it as a full deduction, the tax inspectorate has the right apply its own method of maintaining separate accounting, deduct VAT only in the share attributable to exports, if it has unconditional evidence indicating that general business expenses are directly related to exports. You can prove the connection between the costs of renting an office and communication services by the presence of foreign economic agreements concluded in this office, a printout of telephone conversations (codes of foreign countries will be indicated, the telephone number of the authorized bank in which the account was opened for settlements with a non-resident). The presence of such evidence is meant. If the office and telephone are used only for concluding contracts in Russia, and export contracts were concluded abroad, the telephone is not used to formalize the export transaction, of which there is evidence (documents on the business trip of the manager to conclude the contract, telephone printout), then office rental and services connections do not apply to exports, there is no need to distribute VAT.

If the tax inspectorate has evidence of a connection between general business expenses and exports, and the organization does not maintain separate accounting, part of the input VAT on general business expenses related to exports will be restored.

Rationale

1.From the letter of the Federal Tax Service of Russia dated October 31, 2014 No. GD-4-3/22600

On the procedure for distributing general business expenses

The limited liability company (hereinafter referred to as LLC) submitted a VAT return for the third quarter of 2013. During the desk tax audit of the VAT return, it was found that the company, in the order on accounting policy, established the following methodology for calculating the amount of input VAT on purchased goods, works, services attributable to export shipments: "Clause 2.5. When selling goods (works, services ), exported under the customs regime of export, the tax base is determined in accordance with paragraph 9 of Article 167 of the Tax Code of the Russian Federation... Accounting for VAT on costs related to the sale of products for export is carried out on the balance sheet account 07/19. In order to ensure accounting for the amounts of value added tax paid suppliers of goods, works, services, include the following as expenses for the sale of products supplied for export:

- acquisition of raw materials transferred for processing for further sale of finished products for export;

- acquisition of goods for further sale for export;

- transportation costs directly related to the sale of goods exported under the customs export regime;

- Services related to customs clearance; - services for accompanying, loading, transhipment of goods placed under the customs regime for export;

- expenses incurred by the commission agent when selling export products. P.2.6. To determine the VAT accepted for deduction on transactions taxed at a rate of 0 percent, determine the share of expenses for the purchase of raw materials based on the number of goods sold for export."

During the inspection it was established:

The total amount of tax deductions declared according to the declaration and reflected in the company’s purchase book also includes deductions for capital construction, advances for shipment, tax agent, tax deductions attributable to general business expenses, etc.

Guided by the adopted accounting policy, the company fully accepts for deduction (without distribution to the export and domestic markets) input VAT on capital construction, tax agent, and general business expenses.*

The inspectorate drew up an act of desk audit with a refusal to deduct input VAT (on general business expenses) in the amount of 34,121,795 rubles, attributable to the share of unconfirmed exports, determined based on the proportion of export shipments of goods in the total cost of goods shipped, as well as taking into account the proportion of confirmed and unconfirmed exports . Guided by the letter of the Ministry of Finance of May 18, 2006 No. 03-04-08/100, the inspection proposed to include the specified amount in tax deductions as soon as the package of documents provided for by Article 165 of the Tax Code of the Russian Federation is submitted to the tax authority, i.e. after confirmation of the tax rate of 0 percent.

This position of the Inspectorate is supported by the Office and is based on the following:

When determining the procedure for applying tax deductions when carrying out export operations, one should proceed from the general rules related to issues of VAT tax deductions (Articles 171, 172 of the Tax Code of the Russian Federation). According to paragraph 3 of Article 172 of the Tax Code of the Russian Federation, deductions of tax amounts provided for in paragraphs 1 - 8 Article 171 of the Tax Code of the Russian Federation, in relation to operations for the sale of goods (work, services) specified in paragraph 1 of Article 164 of this Code, are carried out in the manner established by this article, at the time of determining the tax base established by Article 167 of this Code.

Taking into account these articles of the Tax Code, the taxpayer, when distributing input VAT for export and non-export transactions, for confirmed and unconfirmed exports, is obliged to determine the procedure for distributing all input VAT without exception, incl. and input VAT relating to general business expenses purchased for production purposes. This is evidenced by the letter of the Ministry of Finance dated May 18, 2006 No. 03-04-08/100, according to which “VAT amounts presented for the purchase of services taken into account in accounting as general business expenses are accepted for deduction in the prescribed manner when submitted to the tax authorities documents provided for in Article 165 of the Code."

The established arbitration practice on this issue boils down to the following: the tax authority may not agree with the procedure for maintaining separate accounting of VAT amounts applied by the organization. But if the applied procedure is enshrined in the order on the organization’s accounting policy, the courts support the taxpayers’ side. The courts also take into account the following: the inspection's instructions on the need to determine the cost of export products and the mandatory distribution of general business and production expenses are not based on the law; the tax authority's argument to submit a statement of calculation on the distribution of general business expenses was rejected by the arbitration court as contrary to the requirements of the Tax Code; The tax authority has not provided unconditional evidence indicating that general business expenses are directly related to products sold for export (Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated August 23, 2011 No. F01-3245/11 in case A17-5271/2010, Determination of the Supreme Arbitration Court RF dated September 11, 2009 No. VAS-11961/09, Resolution of the Federal Antimonopoly Service of the Volga Region dated July 9, 2009 No. A57-18944/2008, Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 29, 2006 No. F04-2300/2006/20827-A45- 25, Resolution of the Federal Antimonopoly Service of the Ural District dated August 27, 2003 No. F09-2469/03-AK).

Thus, the company, defending its methodology for calculating the distribution of only part of the VAT deductions for export operations (without taking into account general business expenses, tax amounts for capital construction, for the tax agent) has, according to the VAT return, the following percentage of the specific weight of the declared deductions in the amount of the calculated tax: for the domestic market - 1267.4%, for export operations (documented) - 37.9%, which indicates the premature application of deductions related to export operations in the Russian market.

In connection with the above, we ask you to clarify the issue related to the distribution of all input VAT without exception, incl. and input VAT related to general business expenses purchased for production purposes between the export and Russian markets in a situation where such distribution is not provided for in the accounting policy order.

Ministry of Finance of the Russian Federation
FEDERAL TAX SERVICE LETTER dated October 31, 2014 No. GD-4-3/22600 On the procedure for distributing general business expenses

The Federal Tax Service, having considered a request for clarification of the procedure for distributing amounts of value added tax related to general business expenses when the taxpayer carries out export operations and operations in the domestic market, reports the following.

In accordance with paragraph 10 of Article 165 of the Code, the procedure for determining the amount of VAT relating to goods (work, services) acquired for the production and (or) sale of goods (work, services), operations for the sale of which are taxed at a tax rate of 0 percent, is established by the adopted the taxpayer's accounting policy for tax purposes (hereinafter referred to as the accounting policy). In the event that the taxpayer carries out transactions for the sale of goods (work, services) taxed at both rates of 18 (10) percent and at a rate of 0 percent, in order to comply with the norms of the Code The taxpayer must ensure that separate records are maintained of tax amounts for purchased goods (works, services) used in carrying out such operations.

Since the rules of the Code do not establish the procedure for maintaining such separate accounting, this procedure is developed by the taxpayer independently and is reflected in the order on accounting policy.

According to the legal position of the courts, the tax authority must justify the correctness of the calculation it applied when determining the share of general business expenses related to export operations (decrees of the FAS of the Volga District dated 07/09/2009 in case No. A57-18944/2008, FAS of the West Siberian District dated 03/29/2006 on case No. F04-2300/2006 (20827-A45-25)). Taking into account the above, the tax authority, if it has unconditional evidence indicating that general business expenses are directly related to the production and (or) sale of exported goods, may include general business expenses expenses related to export operations in the share attributable to exported goods.*

Valid state
Advisor to the Russian Federation
3 classes
D.Yu.Grigorenko

Separate accounting of export VAT using specific examples

On a note

Six rules for separate accounting of export VAT