VAT refunds on imported goods are only possible if certain conditions are strictly observed. Otherwise, serious problems with the tax authorities and financial losses cannot be avoided. You will learn what these conditions are, how and why they must be complied with in our article.

1. OBJECT OF TAXATION ON IMPORT
   

   The import of goods in the legislation of Russia recognizes the import of those into its territory without mandatory export. Import is considered an absolutely independent object of VAT taxation, which means that importing taxpayers are obliged to act in accordance with the norms of the Tax Code of the Russian Federation, which clearly defines the procedure for taxing import procedures.

   Obligations to pay VAT upon import from the applicant appear as soon as the customs officers register the declaration. In this case, VAT must be paid in full at customs before the goods are released for free circulation. The tax is calculated at established rates from the total amount, which is the customs value of imported goods, the excise tax established for certain groups of goods, as well as customs duty. To determine the correct taxable base, the currency value of goods must be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of registration of the declaration.

2. WHEN CAN YOU GET A VAT REFUND ON IMPORT
   

   In accordance with Art. 172 of the Tax Code of the Russian Federation, VAT that was paid during customs procedures can be deductible, thereby reducing further tax payments. However, this requires the simultaneous fulfillment of certain conditions:
   - imported goods are purchased for mandatory participation in transactions subject to VAT.
   - the arrival of the goods is reflected in the accounting.
   - the importer wishing to apply deductions has documentary evidence of the actual payment of customs VAT.

   And another moment. If the import VAT was unlawfully excessively withheld by customs and then returned by it, the deduction must be restored.

3. AVAILABLE DOCUMENTS
   

   Now let's look at these conditions in more detail. According to the customs legislation, the import operation begins at the moment the declaration and all the documentation necessary for processing the imported goods are handed over to the customs officers. It ends with the release of goods by a customs officer who puts the appropriate marks on the declaration and other related documents - transport, commercial, etc.

   This means that the imported goods will be considered released from customs only when the importer has a customs declaration and other necessary accompanying papers with the mark of customs officers authorizing the release.

4. DOCUMENTS TO CONFIRM VAT REFUND ON IMPORT
   

   In order to confirm his right to a deduction, the importer is obliged to submit the following documents to the tax authorities along with the tax return in which he declared the deductions and reimbursement of import VAT:
   - a customs declaration with the mark “Release allowed” affixed by customs officers;
   - a document on the payment of tax, which is evidence that the VAT has actually entered the budget.

   Further, tax inspectors will conduct a mandatory check of the validity of the import VAT refund in accordance with Art. 88 of the Tax Code of the Russian Federation, during which they will need to submit all the papers available for import operations. In the absence of claims to the documents by the tax authorities, the importer will be issued a decision on compensation upon completion of the check.

5. RESULTS

6. VAT paid at customs when importing goods can be deducted from this tax, however, for this, a number of conditions must be met in relation to the imported goods:
   
   - it is intended for transactions subject to VAT;
   - it is reflected in the accounting;
   - the tax relating to it has been paid to customs.
   
   Each of these points must be confirmed by documents that the Federal Tax Service has the right to request to verify the legality of applying the customs VAT deduction.

Export VAT is considered to be a tax that arises when goods are sold outside the Russian Federation. When exporting goods, the taxpayer applies a 0% rate, which actually exempts him from paying tax on such operations. But, if it was not possible to justify the specified rate within the period allotted by the norms of the Tax Code of the Russian Federation, VAT will have to be paid to the budget.

When carrying out "external" shipments, it is necessary to take into account the norms of Art. 170 of the Tax Code of the Russian Federation on keeping separate records of taxable and non-taxable transactions.

When selling products abroad, there are 2 directions of shipments:
- to the EAEU countries;
- other foreign states.

1. PECULIARITIES OF CONFIRMING THE 0% RATE FOR VAT WHEN EXPORTING TO THE EAEU COUNTRIES.
   

   A distinctive feature of sales to the EAEU countries is the availability of a simplified export procedure, which is due to the agreement between the countries on mutual cooperation.

   Therefore, the general list of documents justifying the 0% rate is small and consists of:
   - from the contract;
   - shipping and transport documents;
   - import declarations or list of declarations.
   

2. CONFIRMATION OF 0% VAT RATE FOR EXPORT TO OTHER COUNTRIES
   

   The main documents in this case are:
   - customs declaration.
   - contract.
   - shipping documents.
   

3. WHEN THE ZERO RATE OF VAT ON EXPORTS BECOMES NIL
   

   In accordance with Art. 165 of the Tax Code of the Russian Federation, if sellers selling goods for export do not collect a package of documents justifying the 0% rate, they will have to fulfill their obligation to pay tax. It will be necessary to pay tax at rates of 10 or 20%.

4. VAT REFUND FOR EXPORT OF GOODS.
   

   After the stage of submitting to the IFTS all the necessary documents justifying the shipment outside the Russian Federation, a desk audit begins, the purpose of which is to determine the validity of the application of the export rate. At the same time, it should be noted that, in accordance with the Tax Code of the Russian Federation, after 180 days from the date of the foreign trade operation, if the export of a company or individual entrepreneur is not confirmed, tax is charged, however, this does not deprive them of the opportunity to use the 0% rate later.

5. However, the tax legislation, limiting the period of export confirmation, does not indicate the moment from which the specified period of time should be calculated.