Providing an application for the import of goods and payment of indirect taxes by a buyer from Kazakhstan. How to correctly fill out an application for the import of goods and payment of indirect taxes
Confirmation of the validity of applying a 0% VAT rate when exporting. Refusal to provide an Application for the import of goods and payment of indirect taxes by a buyer from Kazakhstan in paper form.
Question: A Russian organization sells goods for export within the framework of the customs union. A buyer from Kazakhstan refuses to send an Application for the import of goods and payment of indirect taxes, arguing that it can be seen or checked in a unified electronic register (list). Is the buyer obliged to send us a Statement for us to confirm 0% VAT or can we independently verify this Statement somewhere? Where does such a service exist with a registry (list) of Applications or a program?
Answer: To confirm the validity of applying the 0% VAT rate when exporting goods to EAEU member states, simultaneously with the tax return, the Russian exporter can submit to the tax office:
Or an Application with a mark from the tax authority of the EAEU member state into whose territory the goods were imported, about the payment of indirect taxes (exemption or other procedure for fulfilling tax obligations) on paper (if any);
Or a List of applications on paper or in electronic form, containing the details of the Application, information about which was received by the tax authorities of the Russian Federation.
To justify the application of a zero VAT rate when exporting goods to EAEU member countries, a Russian organization must collect a package of mandatory documents.
Instead of a buyer's application for the import of goods on paper, the exporter has the right to submit a list of applications to the tax office. However, this can only be done if the data on the application has been received from the importer to the tax service.
You can check whether information on the Application has been received on the Federal Tax Service website http\\:www.nalog.ru. If the data is not yet available, there is no point in filling out the list of applications, since it will not be accepted.
As a general rule, a list of statements can be compiled on paper or electronically. The form, electronic format, as well as the procedure for filling out the list were approved by Order of the Federal Tax Service dated 04/06/2015 No. ММВ-7-15/139. However, in relations with importers from Kazakhstan, only electronic lists are used, since the execution of applications on paper is not provided for by the legislation of Kazakhstan.
Rationale
How to pay VAT when exporting to EAEU member countries
How to justify a zero rate
How to justify a zero VAT rate when exporting to the EAEU countries
To justify the application of a zero VAT rate when exporting goods to EAEU member countries, a Russian organization must:
3. submit a package of supporting documents and a declaration to the tax office.
What documents to collect
The package of documents confirming the fact of export to the EAEU member countries includes:
1. agreement on the basis of which the Russian seller exported goods (purchase and sale agreement, leasing, trade credit, agreements for the manufacture of goods or for the processing of customer-supplied raw materials);
3. copy of the customs declaration (when exporting under the free customs zone or customs warehouse regime). In this case, the buyer’s application for the import of goods is not submitted;
When and how to submit a list of applications
An example of filling out a list of applications for the import of goods and payment of indirect taxes
Alfa LLC shipped goods to two buyers from Kazakhstan in August and September.
Alpha asked buyers for data on applications for the import of goods and payment of indirect taxes and checked on the Federal Tax Service website that they were received by the tax service.
Along with the VAT return for the third quarter, Alpha submits a list of applications for the import of goods and payment of indirect taxes. The list contains the following information:
1. tax period code - 23;
2. numbers of marks on registration of applications - 4002082015 and 13315092015;
3. BIN of buyers from Kazakhstan - 50440026126 and 50441357890;
4. dates of marks for registration of applications - 08/02/2015 and 09/15/2015;
5. buyer country code - 398;
6. section of the application in which the seller’s details are located - 1.
How to draw up and submit an application for the import of goods from the EAEU countries
Importers and exporters in the territory of the EAEU countries work with applications for the import of goods and payment of indirect taxes. Importers fill out this document.
Russian importers submit statements to their inspectorates to confirm the deduction of import VAT. The Federal Tax Service puts special marks on the application.
If a Russian organization exports goods, it will receive an application completed by the foreign buyer with marks from his tax office. The exporter will present this document to his Federal Tax Service to justify the zero VAT rate.
How to fill
On paper, importers draw up an application according to the form and rules approved by the protocol of December 11, 2009. The electronic format of the document was approved by order of the Federal Tax Service dated November 19, 2014 No. ММВ-7-6/590.
Exporters, instead of individual statements received from buyers, can compile and submit a list of them. Its form, procedure for filling out and format were approved by order of the Federal Tax Service dated 04/06/2015 No. ММВ-7-15/139 (subparagraph 3 of paragraph 4 of Appendix 18 to the Treaty on the EAEU, letters of the Ministry of Finance dated 08/07/2015 No. 03-07-13/1/ 45758, Federal Tax Service dated June 17, 2016 No. ED-4-15/10839).
When and how to take it
The application must be submitted:
Importers and exporters submit an application to the tax office at the location of the organization, and the largest taxpayers - at the place of registration as the largest taxpayer (clause 3 of Article 80 of the Tax Code).
Exporters can submit:
1. application on paper - original or certified copy;
2. list of applications on paper or electronically according to TKS.
Applications can be submitted through an authorized representative of the organization or by mail.
This procedure is provided for by the Rules approved by the protocol dated 12/11/2009, subparagraph 8.1.1 of the Methodological Recommendations approved by the Federal Tax Service order No. MMV-7-15/140 dated 04/08/2015, and Federal Tax Service letter No. AS-4-15/201 dated 01/11/2017.
Letter of the Ministry of Finance of Russia dated 08/07/2015 No. 03-07-13/1/45758
“On documentary confirmation of the legality of applying a zero rate of value added tax when exporting goods from the Russian Federation to the Republic of Kazakhstan”
Based on paragraph 4 of Section II “The procedure for applying indirect taxes when exporting goods” of 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, which is Appendix No. 18 to the Treaty on the Eurasian Economic Union dated On May 29, 2014, to confirm the validity of the application of a zero rate of value added tax by a taxpayer of a member state of the Eurasian Economic Union (hereinafter referred to as the EAEU), from the territory of which goods were exported, documents, including an application for import, are submitted to the tax authority simultaneously with the tax return goods and payment of indirect taxes, drawn up in the form provided for by the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Eurasian Economic Union on the paid amounts of indirect taxes dated December 11, 2009, with a mark from the tax authority of the EAEU member state in whose territory imported goods, on payment of indirect taxes, tax exemption or other procedure for fulfilling tax obligations (on paper in the original or in a copy at the discretion of the tax authorities of the Member States) or a list of applications (on paper or in electronic form from electronic (electronic) digital) signature of the taxpayer).
Considering the above, and also taking into account the order of the Federal Tax Service of Russia dated April 6, 2015 No. ММВ-7-15/139, at present, to confirm the legality of applying the zero rate of value added tax when exporting goods from the Russian Federation to the Republic of Kazakhstan in a package of documents provided for in paragraph 4 of the Protocol, instead of a paper application with a mark from the tax authority of the Republic of Kazakhstan, a list of paper applications drawn up in the form approved by the said order may be submitted. In this case, it is possible to check the receipt of information on the application using the Internet service of the Federal Tax Service of Russia, located on the official website: http\\:www.nalog.ru.
Letter of the Federal Tax Service of Russia dated June 17, 2016 No. ED-4-15/10839
“On improving the quality of tax administration of VAT and excise taxes when exporting goods by Russian taxpayers to member states of the Eurasian Economic Union”
According to subparagraph 3 of paragraph 4 of 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, which is Appendix No. 18 to the Treaty on the Eurasian Economic Union of May 29, 2014 (hereinafter referred to as the Protocol), the Russian To confirm the validity of applying a zero VAT rate and (or) exemption from excise taxes when exporting goods to the territory of a member state of the EAEU, a taxpayer-exporter submits a package of documents along with the tax return, including an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application ) or a list of applications for the import of goods and payment of indirect taxes (hereinafter referred to as the List of Applications).
In accordance with paragraph three of subparagraph 3 of paragraph 4 of the Protocol, the order of the Federal Tax Service of Russia dated 04/06/2015 No. ММВ-7-15/139@ “On approval of the form of the List of applications for the import of goods and payment of indirect taxes, the procedure for filling it out and the format for submitting it in electronic form” was approved "(registered with the Ministry of Justice of Russia on April 20, 2015 No. 36943; hereinafter referred to as the Order).
Taking into account the above, in order to confirm the validity of the application of the zero VAT rate and (or) exemption from excise taxes, a Russian taxpayer - an exporter of goods to the EAEU member states, simultaneously with the tax return, may submit to the tax authorities:
or An application with a mark from the tax authority of the EAEU member state into whose territory the goods were imported, about the payment of indirect taxes (exemption or other procedure for fulfilling tax obligations) on paper (if any);
or a List of applications on paper or in electronic form in accordance with Appendix No. 1 to the Order containing details of the Application (Application), information about which (which) was received by the tax authorities of the Russian Federation.
The taxpayer should check the receipt of information on the Application(s) using the Internet service of the Federal Tax Service of Russia, located on the official website: http\\:www.nalog.ru.
Verification by tax authorities of the information contained in the above-mentioned documents is carried out in accordance with section 13 of the Methodological Recommendations for maintaining the information resource "EAEU - Exchange", approved by Order of the Federal Tax Service of Russia dated 04/08/2015 No. ММВ-7-15/140@ (hereinafter referred to as the Methodological Recommendations ).
It should be noted that in the event of a negative result of an automated tax audit of the information contained in the List of Applications, the tax authority conducting the desk tax audit should be guided by the provisions of subclause 5 of clause 13.1 of the Methodological Recommendations.
In this regard, the tax authority conducting a desk tax audit has no grounds for requesting Applications, the details of which are included in the List of Applications.
Alexander Sorokin answers,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, see the recommendations."
- Download forms
Application for payment of indirect taxesare sent to the Federal Tax Service by importers of goods from EAEU countries, among other documents, supplementing the VAT declaration for the corresponding type of import. Let's study in more detail how this application is used and filled out.
Who must pay indirect taxes when importing goods from EAEU countries
All importers of goods from the EAEU countries, regardless of the organizational and legal form and the applied taxation regime, are required to pay indirect taxes to the budget of their state.
Indirect taxes include excise duty or tax and value added tax (VAT).
The fact that a Russian company is generally exempt from paying VAT - for example, if it operates on a simplified basis - does not play a role in this case. When importing goods from the EAEU, the tax is paid by all business entities, unless otherwise provided by law.
The algorithm for collecting indirect taxes is regulated by the Protocol of the same name, which is Appendix No. 18 to the Treaty on the EAEU dated May 29, 2014.
To calculate and pay import VAT on goods imported from the EAEU, taxpayers are required to report to the Federal Tax Service at their place of registration by submitting the following package of documents:
- Declaration of indirect taxes.
- Original application for payment of indirect taxes.
- A bank statement confirming that import VAT has been paid.
- Agreements (contracts) for the supply of valuables.
- All accompanying documentation for the goods: invoices, waybills, etc.
The deadline for submitting the above documents is no later than the 20th day of the month following the month of registration of imported material assets or the date of payment under the leasing agreement.
In this case, the form must be filled out even if import VAT is not paid for one reason or another, for example, based on the fact that it is being transferred between two foreign branches of the same organization.
ATTENTION! If the place of sale is not the territory of the Russian Federation - for example, when selling goods by a representative office of a Russian company in another state - then the declaration is not filed and taxes are not paid (letter of the Ministry of Finance dated October 1, 2014 No. 03-07-08/49200).
Thus, a declaration on the import of goods from the EAEU is optional only for those business entities that do not import products from the states of the corresponding economic association into the territory of the Russian Federation.
Don't know your rights?
For late filing of a declaration, inspectors will collect a fine of 5% of the calculated tax for each overdue month, but not more than 30% of the total tax and not less than 1000 rubles. (Article 119 of the Tax Code of the Russian Federation).
We will study the specifics of preparing and submitting an application for the import of goods and payment of indirect taxes.
Who submits an application for indirect taxes and why?
In accordance with sub. 1 clause 20 of the Protocol on the collection of indirect taxes, individual entrepreneurs and legal entities importing goods to Russia from other EAEU countries, as mentioned above, must draw up a statement certifying the fact:
- import of goods from the EAEU;
- payment of indirect taxes.
The document is drawn up in the form approved by Appendix No. 1 to the Protocol on the exchange of information in the EAEU dated December 11, 2009.
The application in question is sent to the Federal Tax Service in several copies: in paper form - 4 copies, and in addition to paper copies - in electronic form; or only electronically - subject to signing an electronic signature.
- In practice, it may be preferable for a Russian company to provide a paper version of the application for payment of indirect taxes, since: One of its copies must be transferred to the partner from the EAEU country from whom the imported goods were purchased.
A company from the EAEU uses the corresponding copy to confirm the right to apply the zero export VAT rate.
The Russian taxpayer may need to do the same if it acts as an exporter of goods. - The digital signatures used to sign an application for the Federal Tax Service and to certify other documents are, firstly, different, and secondly, they will not be valid in the territory of another state. Therefore, a foreign partner simply will not be able to obtain a legal version of an electronic document for his country.
Although the situation may soon change: at a meeting of the EAEU Board in April 2017, it was decided to introduce a single digital signature for the entire association by the end of the year.
Drawing up an application for payment of indirect taxes: nuances
When filling out an application for payment of indirect taxes, you need to keep in mind that:
- A separate copy of the document is drawn up for each contract for the supply of goods.
- Information about goods of the same type, imported under different invoices, is recorded in different rows of the table present in section 1.
- The code in accordance with the foreign economic activity product nomenclature is recorded in column 3 of the table in section 1 only if excisable goods are imported (or if VAT is paid for it at a rate of 10%). In this case, columns 14 and 19 are filled in only for excisable goods, and columns 16, 17 and 18 indicate the tax rates of VAT and excise taxes approved by the exporting state.
- The cost of imported goods in column 8 is indicated at the Central Bank exchange rate at the time the product was accepted for accounting (if the cost of delivery is in a foreign currency, including the currency of a state that is part of the EAEU).
- If there is no invoice from the supplier of goods from the EAEU, the table indicates in the corresponding columns - 11 and 12 - data on invoices and transport documents.
- The taxpayer does not fill out Section 2 of the document (tax authorities must do this), but must include it in the application for payment of indirect taxes submitted to the Federal Tax Service.
Taxpayers, having received the application, notify the taxpayer in the prescribed manner of receipt of the document. Let's study this procedure in more detail.
Similar actions are carried out by the tax authorities of the EAEU countries - upon receipt of applications for the payment of indirect taxes for goods imported from Russia (or other countries of the association) from national economic entities.
If the Federal Tax Service finds shortcomings in the documents provided by the taxpayer, it may refuse to confirm that the business entity has paid import VAT.
Possible reasons for refusal include:
- failure to provide documents according to the full list, which is given in paragraph 20 of the Protocol;
- discrepancy between the information in the application and what is reflected in the declaration;
- discrepancy between the information in the paper version of the application and what is reflected in the electronic copy of the document;
- detection of the fact of an unreasonable understatement of the tax base.
You can challenge an unmotivated refusal, in the opinion of the payer, in the prescribed manner by writing a complaint to a higher body of the Federal Tax Service, and then, if necessary, to the court.
An economic entity that imports goods from an EAEU country into the territory of the Russian Federation sends an application to the Federal Tax Service to pay VAT for the corresponding goods. This application is attached to the tax return, along with other documents provided for in clause 20 of the Protocol on the collection of indirect taxes under the Treaty establishing the EAEU.
An application for indirect taxes in 2019 can be submitted electronically or on paper in a strictly regulated form. Find out from our material about the nuances of its preparation and you will be able to avoid mistakes when preparing it.
Statement on indirect taxes: concept and purpose
An application for the import of goods and payment of indirect taxes (hereinafter referred to as the application) is one of the main documents:
- processed by importers of goods from EAEU countries;
- certifying the fact of import of goods into the Russian Federation from the territory of a member state of the EAEU and payment of indirect taxes;
- provided to tax authorities simultaneously with the declaration of indirect taxes and other related documents;
Find out how many states are currently part of the EAEU from the material.
The main purpose of the application is to confirm the fact of payment of indirect taxes and exchange this information with the tax authorities of the country from which the goods were imported.
We'll tell you which budget includes indirect taxes.
Application structure
The application contains 3 sections and 1 appendix:
- in section 1, information is entered by the buyer or intermediary (if, according to the legislation of the state into whose territory the goods are imported, these persons pay indirect taxes);
- section 2 is intended to mark the registration of the application with the tax authority;
- section 3 is not always filled out and not by everyone - only in certain cases listed in clause 4 of the Rules for filling out an application for indirect taxes (Appendix No. 2 to the Protocol on the exchange of information dated December 11, 2009);
- the application is drawn up if the number of delivery participants is more than three.
Fill out a variety of tax applications using materials from our website:
- “Application for transition to the simplified tax system in 2018-2019 (sample)” ;
- “We are preparing an application for personal income tax refund (sample, form)” .
Algorithm for filling out an application
When submitting an application, use the following algorithm:
- Download the application form from our website.
- For each supply agreement, fill out a separate application.
- Information about goods of the same type imported under different invoices should be reflected in different rows of the tabular part of Section 1.
- Do not fill out Section 2 (this is the responsibility of the tax authorities), but be sure to include it in the document.
- Section 3 is completed only if the goods are sold to the buyer through a commission agent (attorney or agent) or if the sale of goods is not subject to indirect taxes under the legislation of the seller’s country, since the territory of the seller’s country is not recognized as the place of sale of such goods.
The following publications will help you understand line by line filling out tax and other reports:
- “How to correctly fill out section 2 in the 6-NDFL calculation?” ;
- “Procedure and sample for filling out Form 85-K (nuances)” ;
- “Sample of filling out form 4-FSS” .
How to avoid mistakes when completing and submitting an application?
To avoid errors associated with the preparation and submission of an application:
- before sending it to the controllers, check that there are no discrepancies in the information specified in the application and the indirect tax return (including the amount of VAT payable);
- check the data on the paper version of the application and its electronic form - they must be completely identical;
- pay the VAT amount in full and on time, otherwise the fact of payment will not be confirmed by the tax authorities;
- check the correctness of the calculation of the tax base used to calculate indirect taxes in order to avoid underpayment.
Errors in the application may result in the refusal of the controllers to register the application and, as a result, negative tax consequences for the seller and the buyer (impossibility of deducting import VAT and confirming the zero tax rate).
On our website you will find useful information about types of errors and methods for correcting them:
- 1 - tax authorities take it;
- 1 - the importer keeps it;
- 2 - the importer sends it to his counterparty (to confirm the validity of applying the zero VAT rate).
Learn about ways to submit various reports to controllers from the following materials:
- “How do you submit SZV-M reports on paper?” ;
- .
Results
If you imported goods from Belarus, Kazakhstan, Kyrgyzstan or Armenia, fill out an application for indirect taxes. It certifies the fact of import of goods from the EAEU and payment of indirect taxes.
The document has 3 sections and an appendix. Section 2 is intended for marking by the tax authority, and in the rest the importer reflects information about the buyer, supplier, goods, etc.
The application is submitted to the tax authorities along with the declaration and other documents.
If an employer issues a “list” order on bonuses for the organization, there is no need to explain in this document why someone received a smaller bonus.
The Supreme Court refused to invalidate the letter of the Ministry of Finance dated February 12, 2018 No. 03-15-07/8369.
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Using a specific example, the Tax Service explained how a cash receipt is generated during the regular sale of goods (work, services).
Tax legislation does not prohibit an individual entrepreneur from using his personal bank account (that is, opened not as a businessman, but as an individual) to receive payment for services rendered within the framework of business activities.
From 06/01/2019, citizens will have the opportunity to draw up not only a regular individual will, but also a joint will (together with their spouse), as well as enter into inheritance agreements.
How to fill out an application for the import of goods and payment of indirect taxes when importing from Belarus and Kazakhstan
The application form for the import of goods and payment of indirect taxes is given in Appendix No. 1 to the Protocol of December 11, 2009 on the exchange of information between the tax authorities of the EAEU countries.
The importing organization prepares a separate application for the import of goods and payment of indirect taxes for each supply agreement with a seller from Kazakhstan, Belarus or other EAEU countries. Information about goods imported according to several specifications (transport, shipping documents) within the framework of one contract can be reflected in one application.
The application must fill out section. 1. In it, indicate clause 3 of the Rules for filling out the application:
Fill in lines 06 and 07 only if you are purchasing goods not directly from the supplier, but through an intermediary (commission agent) pp. “d”, “e” clause 3 of the Rules for filling out the application.
Information on the quantity, cost of imported goods and calculated taxes must be indicated in the table in section. 1 line by line.
Separate rows of the table are filled in for goods subject to VAT at different rates, as well as goods with different units of measurement. In such cases, transfer the names of goods (each item) from the transport (shipping) document to the application. Also, in different rows of the table, indicate information about goods imported under various transport (shipping) documents.
In each row of the table in Sect. 1 indicate clause 3 of the Rules for filling out the application:
Fill out columns 14, 16, 17 and 19 only for excisable goods, indicating in them the tax base for calculating the excise tax, the rates and the amount of the calculated excise tax.
Simply submit Section 2 as part of your application. You do not need to fill it out; the Federal Tax Service will do this.
Section 3 of the application in most cases is not filled out and is not submitted to the Federal Tax Service. Letter of the Federal Tax Service dated October 21, 2010 N AS-37-2/13886@. You need to fill it out if clause 4 of the Rules for filling out the application:
- sales were not subject to VAT in the seller’s state, since the territory of this state is not recognized as the place of sale of goods;
- goods were purchased through an intermediary (commission agent);
- the seller of goods imported from Belarus, Kazakhstan or another EAEU country is not a resident of any of these countries.
- processed by importers of goods from EAEU countries;
- certifying the fact of import of goods into the Russian Federation from the territory of the EAEU member state and payment of indirect taxes;
- provided to tax authorities simultaneously with the declaration of indirect taxes and other related documents;
- in section 1, information is entered by the buyer or intermediary (if, according to the legislation of the state into whose territory the goods are imported, these persons pay indirect taxes);
- section 2 is intended to mark the registration of the application with the tax authority;
- section 3 is not always filled out and not by everyone - only in certain cases listed in clause 4 of the Rules for filling out an application for indirect taxes (Appendix No. 2 to the Protocol on the exchange of information dated 12/11/2009);
- the application is drawn up if the number of delivery participants is more than three.
- Download the application form from our website.
- For each supply agreement, fill out a separate application.
- Information about goods of the same type imported under different invoices should be reflected in different rows of the tabular part of Section 1.
- Use the hints when filling out individual columns in section 1:
- Do not fill out Section 2 (this is the responsibility of the tax authorities), but be sure to include it in the document.
- Section 3 is completed only if the goods are sold to the buyer through a commission agent (attorney or agent) or if the sale of goods is not subject to indirect taxes under the legislation of the seller’s country, since the territory of the seller’s country is not recognized as the place of sale of such goods.
- before sending it to the controllers, check that there are no discrepancies in the information specified in the application and the indirect tax return (including the amount of VAT payable);
- check the data on the paper version of the application and its electronic form - they must be completely identical;
- pay the VAT amount in full and on time, otherwise the fact of payment will not be confirmed by the tax authorities;
- check the correctness of the calculation of the tax base used to calculate indirect taxes in order to avoid underpayment.
- 4 paper copies of the application + application in electronic form; or
- electronic application signed with digital signature.
- 1 - tax authorities take it;
- 1 - the importer keeps it;
- 2 - the importer sends it to his counterparty (to confirm the validity of applying the zero VAT rate).
- when operations related to the sale of certain goods to the buyer by the seller are not subject to indirect taxes in the latter’s state due to the fact that the place of sale of these goods is not considered the territory of this state;
- when the buyer receives the goods through an agent, commission agent or attorney;
- when imports are carried out between member states of the EAEU, but on the basis of an agreement between persons, one of whom is a taxpayer of the countries of this union, and the other is a taxpayer of another country not included in the EAEU.
- signature and full name of the person responsible for making this mark;
- the date it was done;
- signature with the full name of the head of the tax authority or his deputy;
- the seal of the tax authority, which certainly indicates its name.
Fill out the attachment to the application only if more than three persons participated in the delivery of the imported goods, clause 5 of the Rules for filling out the application.
On each page of the application, indicate its number and the date of clause 2 of the Rules for filling out the application.
Within 10 working days from the date of receipt of the declaration on indirect taxes, applications and documents for the import of goods, the Federal Tax Service must mark the payment of indirect taxes or exemption from VAT in section. 2 applications and return to you three copies of clause 6 of the Rules for filling out the application. You must submit two copies of the application with marks from the Federal Tax Service to your supplier, clause 6 of the Rules for filling out the application.
If you submitted an application electronically using the TKS, then at the same time the Federal Tax Service must send you an electronic document confirming payment of VAT. Federal Tax Service Letter No. ZN-4-17/11507@ dated July 1, 2015.
You can fill out an application for submission on paper or generate an application file for electronic submission using the program posted on the Federal Tax Service website - https://www.nalog.ru/rn77/program//5961286/.
Contract No. 161 dated 04/03/2018 was concluded between the Russian Alpha LLC and the Belarusian supplier Kholod OJSC.
In April 2018, under this contract, Alpha LLC purchased 50 refrigerators from Kholod OJSC (invoice dated April 20, 2018 N 123).
The total cost of delivery is 500,000 Russian rubles. The goods were imported into the Russian Federation by truck (international consignment note (CMR) dated 04/20/2018 N 1118690) and registered by the buyer on 04/27/2018.
The application for the import of goods and payment of indirect taxes will be completed as follows.
How to write a statement on indirect taxes in 2018?
Send by mail
An application for indirect taxes in 2018 can be submitted electronically or on paper in a strictly regulated form. Find out from our material about the nuances of its preparation.
Statement on indirect taxes: concept and purpose
Application for the import of goods and payment of indirect taxes (hereinafter referred to as the application) is one of the main documents:
Find out how many states are currently part of the EAEU from the material.
The main purpose of the application is to confirm the fact of payment of indirect taxes and exchange this information with the tax authorities of the country from whose territory the goods were imported.
We tell you which budget indirect taxes are included in here.
Application structure
The application contains 3 sections and 1 appendix:
Fill out a variety of tax applications using materials from our website:
Algorithm for filling out an application
When submitting an application, use the following algorithm:
The following publications will help you understand line by line filling out tax and other reports:
How to avoid mistakes when completing and submitting an application?
To avoid errors associated with the preparation and submission of an application:
Errors in the application may result in the refusal of the controllers to register the application and, as a result, negative tax consequences for the seller and the buyer (impossibility of deducting import VAT and confirming the zero tax rate).
On our website you will find useful information about types of errors and methods for correcting them:
How are copies of the application distributed?
The importer will be required (clause 1 of the Rules for filling out the application - Appendix No. 2 to the Protocol on the exchange of information between the tax authorities of the EAEU member countries dated December 11, 2009):
For what purpose the digital signature obtained from the Federal Treasury is used, find out from the publication.
Distribution of paper versions of the application:
Learn about ways to submit various reports to controllers from the following materials:
If you imported goods from Belarus, Kazakhstan, Kyrgyzstan or Armenia, fill out an application for indirect taxes. It certifies the fact of import of goods from the EAEU and payment of indirect taxes.
The document has 3 sections and an appendix. Section 2 is intended for marking by the tax authority, and in the rest the importer reflects information about the buyer, supplier, goods, etc.
The application is submitted to the tax authorities along with the declaration and other documents.
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Format for completing an application for the import of goods and payment of indirect taxes
One of the mandatory conditions for carrying out activities related to the import of goods from the EAEU countries is the registration of an application for the import of goods, as well as payment of VAT. The correct completion of this document is of great importance for both importers and importers, as this directly affects the size of their tax obligations.
The tax authorities of the states that are members of the EAEU exchange information regarding the amounts of indirect taxes that were transferred to state budgets. The nuances of this exchange are regulated by a special Protocol on Information Exchange, which establishes the form of the above-mentioned application.
The application is completed by the goods importer in order to confirm the fact of import and deduct VAT on imports. This gives the exporter the opportunity to apply a zero VAT rate.
Main nuances
Reference to legislation
The importer's obligation to submit an application along with the tax return is spelled out in the Protocol regulating the procedure for collecting indirect taxes and the mechanism for monitoring how they are paid.
According to the rules specified in this protocol, the importer must also send the completed application, along with confirmation of payment of indirect taxes received from the tax authority, to the exporter.
EAEU service
In a letter dated June 18, 2018, the Federal Tax Service clarified the procedure for confirming that the application of a zero VAT rate when exporting goods to the EAEU is justified.
In accordance with the fourth paragraph of the above protocol, exporters should submit, along with the tax return, either an Application with a mark from the tax service of the country to which the goods were sent, or a List of applications in the form in accordance with Appendix No. 1 to the Order, which contains the details of the Applications given which were reported to the Russian tax authorities.
It is quite simple to check whether information on the Application has been received, since for this purpose there is a special service developed by the Federal Tax Service, which is called “EAEU: Application for the import of goods and payment of indirect taxes.”
What to rely on
The main regulations that should be followed in this matter are the agreement on the principles of collecting indirect taxes on exports/imports between the countries of the customs union and the corresponding protocol regulating the procedure for collecting indirect taxes and the mechanism for monitoring how they are paid.
The deadline for filing a tax return and paying VAT is until the 20th day of the month following the moment of acceptance of registration of imported goods. At the same time, an application must be submitted electronically and in four copies on paper. Within a two-week period, the tax committee reviews this application and makes the necessary marks.
Features of the sections for applications for the import of goods and payment of indirect taxes
Section 1 is completed by the buyer of the goods. Information about him and about who sold the goods should be indicated here. If the seller is an individual, not a legal entity, then information about him must also be present.
The amount of indirect taxes is determined on the basis of data entered in a special table.
Completing Section 3 is required in strictly specified cases:
The need to fill out the Appendix to the application arises in cases where more than three persons are involved in the delivery of goods.
The application for the import of goods and payment of indirect taxes must have the first section completed, namely the following lines:
Information regarding the quantity and price of the goods that were imported, as well as calculated taxes, must be entered in the table of the first section line by line.
Data on goods for which different VAT rates are provided, and goods for which unequal units of measurement are used must be entered in separate rows of the table. In addition, different table rows are used for goods that were imported under different shipping documents.
Application form for import of goods from Belarus
Detailed Reservations
Conditions for marking papers
Tax authorities must put a mark in the second section of the application, which includes:
One form remains the tax form, and three more are handed directly to the taxpayer or the person representing him. Next, the importing taxpayer sends two of these copies to the exporting counterparty in order to confirm the validity of applying the zero VAT rate.
If there are errors in the application
The application for the import of goods and payment of indirect taxes can be withdrawn by the taxpayer if he discovers an error there. He must correct it and submit the document again to the tax committee, which double-checks everything and puts down the necessary marks.
If the error was identified by the tax office itself, it refuses to confirm the application to the taxpayer, indicating the errors that occur, as well as recommendations for eliminating them and providing a new copy of the application.
The issuance of pay slips must be controlled by the director of the enterprise. Read more here.
Additional documents
In addition to the application itself, the preparation program for which is on the Federal Tax Service website, the taxpayer must attach the following documents to the declaration in 2018:
Providing original documents, with the exception of the application, is optional, since it is enough to make copies of them and have them certified by the manager or chief accountant with the organization’s seal.
Paper or electronic format
According to the rules of the Protocol regarding the procedure for submitting an application, this document can be provided in standard paper form and electronically, or only electronically.
In the second case, the application is sent to the Federal Tax Service through an electronic document management operator via telecommunication channels with the obligatory affixing of an enhanced electronic signature of the person filling it out. The Federal Tax Service checks this document and immediately sends a message that the document has been accepted and the required mark has been made, or that the mark has been refused.
A copy of the application itself, together with a message from the tax office regarding the marking, is sent to the exporter in order to certify the fact of payment of indirect taxes. This can be done both in paper and electronic form.
In other words, you just need to download the completed version of the application and the message about the mark sent from the tax office and send it by e-mail to the exporter. There is no need to print on paper and send by standard mail.
Special cases of form design
The current application form is fully suitable for situations where the number of taxpayers involved in the supply of goods is more than two, as well as when they are located on the territories of three states that are members of the Customs Union.
Difficulty may arise when there are several transport documents for one product. This state of affairs is permitted by the rules for filling out the application, but it contradicts the requirements of the protocol on the exchange of information in electronic form.
Calculation details
Reflection of goods imported from the Customs Union countries in tax accounting is carried out in accordance with general principles. Nuances arise when payments to suppliers occur in foreign currency. Then it is necessary to recalculate the cost into the ruble equivalent according to the exchange rate in effect on the date of change of ownership of the product.
If an advance payment is made to the supplier, the cost of the goods is determined in accordance with the exchange rate that was on the date of the advance payment. Combined payment involves recalculating the price of an item at two different rates.
Sample of filling out an application for the import of goods from Belarus
Deadlines
Determining specific dates for paying VAT depends directly on the customs procedure to which the imported goods belong. In the case when imported products are intended for domestic Russian consumption, the tax must be paid before they leave the customs territory.
In a situation where imported goods are released from customs before filing the declaration, the transfer of indirect tax must be made within the first ten days of the month following the release date.
If the import of goods is temporary, then VAT is transferred along with import duties and taxes for the period of temporary import before the goods leave the customs territory.
Possible reasons for refusal
A justified refusal to issue a confirmation may occur for the following reasons:
If there is non-payment or incomplete payment, as well as late payment of VAT, then the collection of indirect tax and penalties occurs in accordance with the legislation of the state into whose territory the goods were imported.
We will tell you how to fill out an application form for returning goods here.
Read on to learn how to compile an application form for replacing vacation with monetary compensation according to the rules.
Order of the Minister of Finance of the Republic of Kazakhstan dated February 6, 2018 No. 133
ed. 03/01/2018
In accordance with paragraph 6 of Article 458 of the Code of the Republic of Kazakhstan dated December 25, 2017 “On taxes and other obligatory payments to the budget” (Tax Code) I ORDER:
1. Approve the attached Rules for withdrawing an application for the import of goods and payment of indirect taxes.
2. Recognize as invalid the order of the Minister of Finance of the Republic of Kazakhstan dated January 13, 2015 No. 16 “On approval of the Rules for revocation of an application for the import of goods and payment of indirect taxes” (registered in the Register of State Registration of Normative Legal Acts under No. 10246, published on March 13, 2015 in information and legal system “Adilet”).
3. The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A.M.) in accordance with the established legislative procedure, ensure:
1) state registration of this order with the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this order, sending its copy in paper and electronic form in the Kazakh and Russian languages to the Republican State Enterprise with the right of economic management “Republican Center for Legal Information” of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of this order on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
4) within ten working days after the state registration of this order with the Ministry of Justice of the Republic of Kazakhstan, submission to the Department of Legal Service of the Ministry of Finance of the Republic of Kazakhstan of information on the implementation of measures provided for in subparagraphs 1), 2) and 3) of this paragraph.
4. This order comes into force ten calendar days after the day of its first official publication.
Minister of Finance
Republic of Kazakhstan B. Sultanov
by order of the Minister of Finance
Rules for withdrawing an application for the import of goods and payment of indirect taxes
Chapter 1. General provisions
1. These Rules for revocation of an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Rules) were developed in accordance with paragraph 6 of Article 458 of the Code of the Republic of Kazakhstan dated December 25, 2017 “On taxes and other obligatory payments to the budget” (Tax Code) and determine procedure for withdrawing an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application).
2. The application is subject to withdrawal from the state revenue authorities on the basis of a tax application submitted by the taxpayer to the state revenue authority at the place of location (residence) in the form in accordance with the appendix to these Rules.
3. The taxpayer submits a tax application specified in paragraph 2 of these Rules in the following cases:
1) erroneous submission of the Application;
2) full return of goods due to inadequate quality and (or) configuration in accordance with paragraph 3 of Article 459 of the Tax Code;
3) making changes and additions to the Application in accordance with subparagraph 2) of paragraph 2 of Article 458 of the Tax Code.
4. For the purposes of these Rules, the Application is considered erroneously submitted if the obligation to submit such an Application is not provided for by the Tax Code.
5. Amendments and additions to the Application are made in the following cases:
1) changes and additions to the information specified in the Application that do not affect the size of the tax base for calculating the amounts of indirect taxes;
2) changes and additions to the information specified in the Application, affecting the size of the tax base for calculating the amounts of indirect taxes, including in the case provided for in paragraph 2 of Article 459 of the Tax Code.
Chapter 2. Procedure for withdrawing an Application
6. The application can be withdrawn using one of the following methods:
1) removal from the central node of the system for receiving and processing tax reporting, which is applied to Applications submitted erroneously or submitted for imported goods that were returned in full due to inadequate quality and (or) configuration;
2) replacement, in which changes and additions to the Application are made by the taxpayer by withdrawing the previously submitted Application with the simultaneous submission of a new Application.
7. When withdrawing an erroneously submitted Application in the taxpayer’s personal accounts, the reversal of accrued amounts of indirect taxes is carried out by the state revenue authority in the following cases:
1) reflection in the declaration on indirect taxes on imported goods of an erroneously submitted Application, by withdrawing such declaration on indirect taxes on imported goods;
2) reflecting in the declaration on indirect taxes on imported goods several Applications, including an erroneously submitted Application, by submitting an additional declaration on indirect taxes on imported goods.
8. Amendments and additions to the Application by the taxpayer are made by withdrawing the previously submitted Application with the simultaneous submission of a new Application, taking into account the provisions of paragraphs 3 and 4 of Article 456 of the Tax Code.
In this case, the registration of a new Application by the state revenue authority is carried out on the current date, and for the purpose of taking tax control measures and determining the deadline for paying indirect taxes, the date of submission of the new Application is recognized as the date of acceptance of the withdrawn Application.
9. To withdraw the Application on the grounds provided for in paragraph 5 of these Rules, the taxpayer, simultaneously with the tax application, submits an additional declaration on indirect taxes on imported goods.
10. In case of withdrawal of the Application in connection with the introduction of changes and additions when making a partial return of goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union due to inadequate quality and (or) configuration after the expiration of the month in which such goods were imported , information on such goods is subject to reflection in the additional declaration on indirect taxes on imported goods, as well as in the Application submitted in replacement of the withdrawn Application.
11. In case of withdrawal of the Application when making a full return of goods imported into the territory of the Republic of Kazakhstan from the territory of the member states of the Eurasian Economic Union due to inadequate quality and (or) configuration after the expiration of the month in which such goods were imported, information on such goods must be reflected in additional declaration on indirect taxes on imported goods.
An application submitted for such goods is withdrawn by deletion in accordance with subparagraph 1) of paragraph 3 of Article 458 of the Tax Code.
12. When withdrawing an Application in the cases provided for in paragraphs 10 and 11 of these Rules, in addition to the documents provided for in paragraph 2 of Article 456 of the Tax Code, documents provided for in paragraph 4 of Article 459 of the Tax Code are provided, confirming the validity of the changes and additions made.
13. In case of withdrawal of the Application for the purpose of making changes and additions to the personal accounts of the taxpayer, the state revenue authority accrues (reduces) the corresponding amounts of indirect taxes on the basis of an additional declaration on indirect taxes on imported goods.
14. In accordance with paragraph 5 of Article 458 of the Tax Code, the taxpayer is not allowed to make changes and additions to the Application:
1) the tax period being audited - during the period of comprehensive audits and thematic audits on value added tax and excise taxes specified in the order to conduct a tax audit;
2) the tax period being appealed - during the period for filing and consideration of a complaint against a notice of the results of a tax audit and (or) a decision of a higher state revenue body made based on the results of consideration of a complaint against a notification, taking into account the restored deadline for filing a complaint on value added tax and excise taxes specified in the taxpayer's complaint.
