The State Duma Committee on Budget and Taxes at its yesterday's meeting recommended that Parliament adopt in the first reading a bill that simplifies the procedure confirmation of the application of the zero VAT rate when exporting goods to individuals from warehouses located in non-CIS countries (that is, not included in the EAEU). The document (No. 135666-8) was submitted to the parliament by the government in June.
According to the current legislation, when selling goods exported under the customs procedure for export, VAT is taxed at a tax rate of 0%, subject to the submission of documents to the tax authority provided for in Article 165 of the Tax Code (TC). The composition of the package of documents depends on the type of customs procedure, the product itself and the method of its sale, but in any case, the list of documents requires a contract with a foreign person for the supply of goods, a customs declaration with all the marks.
The bill approved by the committee clarifies the list documents that must be presented to tax authorities for VAT refunds when selling goods shipped from foreign warehouses to foreign individuals. Exporters need to submit: a register of information from the declaration for goods (in electronic form), according to which the goods were previously exported, information from the invoice for payment for goods (with data on the quantity, cost, delivery address), information from the warehouse lease agreement or other document, confirming the taxpayer's right to use the warehouse.
Currently, the law does not specify the specifics of confirming the zero VAT rate when selling goods to individuals, as a result, there are a number of discrepancies in the practice of VAT refunds.