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I live in Spain, I bought a car in the Russian Federation, which I plan to take with me. Since the machine will be used outside of Russia, I would like to receive a refund of the VAT paid upon its purchase. How to do it?

It will not be possible to refund the VAT paid in the Russian Federation when purchasing a car if it is exported abroad. Unlike a number of European countries, where foreign citizens who purchased goods with VAT can return this tax when exporting these goods, a similar system does not operate in Russia. To date, there are only plans for its implementation. Thus, the Ministry of Finance of Russia has developed a draft federal law “On Amendments to Part One of the Tax Code Russian Federation and Chapter 21 of Part Two of the Tax Code of the Russian Federation", providing for the refund of VAT paid when purchasing goods in Russia, foreign citizens when exporting these goods outside the customs territory of the Eurasian Economic Union. Its text is posted on the unified portal of legal information (on December 23, 2016, the public discussion of this bill ended). However, at the time of preparation of this material, this bill had not even been submitted to the State Duma.

As for the current legislation, they receive a VAT refund individuals not provided. From the provisions of Art. 78 of the Tax Code of the Russian Federation it follows that the tax is returned only to payers of this tax. VAT payers are organizations, individual entrepreneurs and persons obliged to pay VAT when moving goods across the customs border Customs Union(Clause 1 of Article 143 of the Tax Code of the Russian Federation). Individuals, including those exporting cars from the Russian Federation for personal use abroad, are not included in this category. As explained in the letter of the Federal Customs Service of Russia dated July 19, 2011 No. 04-30/34327, vehicles (as well as fuel contained in conventional tanks vehicle) for personal use, exported by individuals from the customs territory of the Customs Union, are not subject to customs duties and taxes.

The fact that the price of purchased goods includes VAT does not make citizens payers of this tax. According to Art. 19 of the Tax Code of the Russian Federation, taxpayers are persons who are obliged by the Tax Code to pay tax. In this case, the tax is considered paid if it is transferred to the budget to the appropriate account of the Federal Treasury (clause 3 of Article 45 of the Tax Code of the Russian Federation). When purchasing goods, citizens pay VAT as part of the price of the goods not to the budget, but to the seller. At the same time, the amount of VAT in labels, price tags, as well as checks and other documents issued to a citizen is not separately allocated (clause 6 of Article 168 of the Tax Code of the Russian Federation). The Constitutional Court of the Russian Federation in its resolution No. 17-P dated 06/03/2014 noted that it does not make sense to allocate VAT as part of the price of goods (work, services) purchased by a citizen, since individuals are not recognized as VAT payers and they do not have the right to accept what they paid to the seller VAT to be deducted.

Thus, the VAT paid by citizens is not a tax for them, but part of the price of the goods they purchase. Accordingly, there can be no talk of any return. The fact that VAT refunds to individuals who are not payers of this tax is not provided for by current legislation is stated in letters from the Ministry of Finance of Russia dated

Entrepreneurs and organizations that are , can demand a VAT refund from the state. This action occurs when, at the end of the reporting period, the declarant has an amount greater than the amount of accrued tax.

It is important to remember that in order for the fact of a VAT refund to be detected, it is necessary to go through the entire procedure established by law.

How to return VAT - stages

To make a VAT refund, you need to go through a number of stages and prove the legality of the procedure:

First, we submit a declaration to the tax office for a VAT refund. Tax officials set up a desk audit that lasts three months. During the inspection, the NI may require the provision of additional documents. If violations are identified, we write a complaint to identify the violation. The document is sent to the tax authority within 1 month.
If no violations have been identified, the tax authority issues a decision on non-detection of the violation within seven days. VAT is returned to the declarant if he has no penalties, fines or arrears.
The tax is transferred to the taxpayer's bank account within five working days.
If VAT was not transferred on time, the taxpayer is obliged to receive compensation. If the interest for late payment of VAT was not transferred on time, then within three working days the tax authority makes a decision on the transfer of the remaining interest.

In principle, the scheme itself is simple, the main thing is to pass all the desk checks. Legal actions in progress entrepreneurial activity will help you get your due deduction back. This is the return scheme for individual entrepreneurs. But in order to refund VAT to legal entities, the scheme is the same. If a businessman is a tax agent, then he has the right to demand the deduction due from the state.

Often, the Federal Tax Service, citing formal conditions, tries to deny the right to use a VAT refund, which is why such processes are often considered in court.

The VAT refund procedure itself is prescribed in Article 176 of the Tax Code of the Russian Federation. On paper it all looks very simple and accessible. But in reality, you have to go through a lot of difficult stages and prove your right to a VAT refund to the tax authorities. .

What to do to increase the chance of VAT age?

Your organization sells or imports goods; upon purchase, you already pay tax to the budget at a certain rate. If it happens that the tax on the sale of goods is higher, then you will have to pay to the budget. If it is less, then the state is obliged to give you a VAT refund.

At the discretion of the tax authority, the deduction can be sent either to checking account taxpayer, and go towards future taxes. The amount itself is credited over three months.

You must remember that the tax authorities, trying not to return the VAT due to you, take all actions: they also check your counterparties and require the provision of additional papers.

What do you need to get your legal deductions? In words and on paper everything is quite simple. In reality, it turns out to be much more complicated. If you are sure that in the process of business activity you did not violate the law and worked with trusted suppliers, then after the verification you will still receive a deduction. And yet, how to return VAT? ? This is especially true for export goods, if you have met all the necessary conditions:

Goods and services must be recorded in the required journals.
Confirmation that you crossed the border is a mark from customs officers.
All goods sold are subject to VAT.
This product is listed on the invoices issued.
When selling goods abroad, VAT is paid at the border itself.
If the organization rents premises, then the deduction can be made after paying the rent.

The nuances of VAT refund can be seen in the following video:

Documents required for VAT refund

In order to carry out actions for refund or VAT refund, it is also necessary to prepare all documents and submit them to the tax authority. What are these documents?

Application according to the established form.
Tax return filed at the end of the reporting period.
Letter requesting a VAT refund.
Additional documents.
All invoices.
All payment documents.
Extracts from title pages books of purchases and sales.

After receiving all the documents, the tax authorities will send desk audits to you and your counterparties, as a result of which there should be no discrepancies. Otherwise, the procedure for refunding the due VAT may take a long time.

If your organization is confident in the legality of its actions and the actions of its suppliers and if you have all the payment and other necessary documents, then you can safely apply for compensation.

In principle, the documents for compensation both for export and for the domestic market are almost the same. But export also requires customs marks and declarations.

In any case, accounting must strictly comply with the legislative level. All bills, rent, goods and additional expenses must be paid so that the tax authority has no claims against you. Any clue, any inaccuracy will be grounds for refusal to return the amount due.

In 2017, no significant changes are expected in VAT refunds. Standard package of documents: invoices, bank statements. The statements must contain confirmation that money was received into the account if it is export VAT from a foreign citizen.

When bartering, a customs statement and accompanying documents are provided.