Return and reimbursement of VAT from the budget. VAT refund: procedure and terms. Package of necessary documents

If, at the end of the tax period, the amount of tax deductions exceeds the total amount of tax calculated for transactions recognized as an object of taxation in accordance with paragraphs. 1 - 3 p. 1 tbsp. 146 of the Tax Code of the Russian Federation, the resulting difference is subject to compensation (offset, refund) to the taxpayer in accordance with the provisions of Art. 176 of the Tax Code of the Russian Federation.

Moreover, only that part of the “input” tax that exceeds the amount of calculated VAT and is not covered by it is subject to reimbursement.

Such situations usually arise:

from organizations and entrepreneurs engaged in export operations;
organizations and entrepreneurs selling products at a rate of 10% and at the same time purchasing goods (work, services) at a rate of 18%;
organizations and entrepreneurs in cases where during the tax period the volumes of goods (work, services) sold by them are lower than the volumes of purchased goods (work, services). In other words, if the taxpayer has large expenses for the purchase of raw materials (goods, works, services) and not very large income from sales, then the “input” tax will most likely be reimbursed to him.

Tax refunds can be made by the tax authority in the form of a credit or refund in the manner prescribed by Art. 176 of the Tax Code of the Russian Federation.

After the taxpayer submits a tax return, the tax authority verifies the validity of the amount claimed for reimbursement when conducting a desk tax audit in the manner established by Art. 88 Tax Code of the Russian Federation.

Upon completion of the audit, within seven days, the tax authority is obliged to make a decision on the reimbursement of the appropriate amounts, if during the desk tax audit no violations of the legislation on taxes and fees were identified.

If violations of the legislation on taxes and fees are detected during a desk tax audit, authorized officials of the tax authorities must draw up a tax audit report in accordance with Art. 100 Tax Code of the Russian Federation.

The report and other materials of the desk tax audit, during which violations of the legislation on taxes and fees were identified, as well as the objections submitted (by his representative), must be considered by the head (deputy head) of the tax authority that conducted the tax audit, and a decision on them must be made in accordance with Art. 101 Tax Code of the Russian Federation.

Based on the results of consideration of the materials of the desk tax audit, the head (deputy head) of the tax authority makes a decision to hold the taxpayer accountable for committing a tax offense or to refuse to hold the taxpayer accountable for committing a tax offense.

At the same time as this decision, the following is made:

decision to reimburse the full amount of tax claimed for reimbursement;
decision to refuse to reimburse the full amount of tax claimed for reimbursement;
a decision to partially reimburse the amount of tax claimed for reimbursement, and a decision to refuse to partially reimburse the amount of tax claimed for reimbursement.

The decision on VAT refund can be made before the completion of the desk audit if the declarative procedure for tax refund is applied (clauses 1, 8, Article 176.1 of the Tax Code of the Russian Federation).

Simultaneously with the decision on reimbursement (full or partial) of tax amounts, the inspectorate makes a decision on offset or refund of tax (Clause 7, Article 176 of the Tax Code of the Russian Federation).

The taxpayer can adjust the amount of tax refundable by filing an amended return. If this happened before the end of the desk audit of the previously submitted (primary) declaration, then this check is stopped and the desk audit of the directly updated declaration begins (Clause 9.1 of Article 88 of the Tax Code of the Russian Federation). The decision to refund or refuse to refund the tax will be made upon completion of the verification of the updated declaration in accordance with paragraphs. 2 and 3 tbsp. 176 of the Tax Code of the Russian Federation.

If the “clarification” is submitted to the tax authority after the end of the desk audit, but before a decision is made on compensation for a previously filed declaration, in relation to each declaration (both primary and clarified) the inspection (Letter of the Federal Tax Service of Russia dated July 23, 2012 N SA-4-7 /12100 (item 3)):

draws up the act;
makes a decision on the results of the inspection;
makes decisions on refund or refusal to refund tax (in whole or in part) in accordance with paragraphs. 2, 3 tbsp. 176 of the Tax Code of the Russian Federation.

The inspection will take into account the adjustment of the amount of tax to be reimbursed, reflected in the updated declaration, when making a decision on the primary declaration as follows (Letter of the Federal Tax Service of Russia dated July 23, 2012 N SA-4-7/12100 (clause 3)):

If in the updated declaration the amount of VAT to be refunded is greater than the amount declared in the primary declaration on the same grounds, the decision on refund will be made within the amount specified in the primary declaration, but not more than the amount, the validity of which is confirmed by the audit.
If in the updated declaration the amount of VAT to be reimbursed is less than the amount declared in the primary declaration on the same grounds, then the decision on reimbursement will be made within the amount specified in the updated declaration, but not higher than the amount the validity of which is confirmed by the audit.
If the updated declaration does not claim a refund, but there is an amount of tax payable, then based on the primary declaration, the tax authority makes a decision to refuse a VAT refund, even if a desk audit did not reveal any violations in it.

If the taxpayer has arrears on taxes, other federal taxes, debts on the corresponding penalties and (or) fines subject to payment or collection in cases provided for by the Tax Code of the Russian Federation, the tax authority independently offsets the amount of tax to be reimbursed to pay off these arrears and debts on penalties and (or) fines.

If the tax authority has made a decision to reimburse the amount of tax (in whole or in part) in the presence of a tax arrears that arose in the period between the date of filing the declaration and the date of reimbursement of the corresponding amounts and does not exceed the amount subject to reimbursement by the decision of the tax authority, a penalty on the amount of the arrears are not credited.

If the taxpayer does not have arrears on taxes, other federal taxes, debts on the corresponding penalties and (or) fines subject to payment or collection in cases provided for by the Tax Code of the Russian Federation, the amount of tax subject to reimbursement by decision of the tax authority is returned at the request of the taxpayer to the specified amount. bank account. If there is a written application (application submitted in electronic form with an enhanced qualified electronic signature via telecommunication channels) of the taxpayer, the amounts to be refunded may be sent towards payment of upcoming tax payments or other federal taxes.

The decision to offset (refund) the tax amount is made by the tax authority simultaneously with the decision to refund the tax amount (in whole or in part).

An order for the refund of a tax amount, issued on the basis of a decision on a refund, must be sent by the tax authority to the territorial body of the Federal Treasury on the next day after the day the tax authority makes this decision.

The territorial body of the Federal Treasury, within five days from the date of receipt of the specified order, returns the amount of tax to the taxpayer in accordance with the budgetary legislation of the Russian Federation and, at the same time, notifies the tax authority of the date of return and the amount of money returned to the taxpayer.

The tax authority is obliged to inform the taxpayer in writing about the decision made on reimbursement (in whole or in part), about the decision made about the offset (refund) of the amount of tax to be reimbursed, or about the refusal to reimburse it within five days from the date of adoption of the corresponding decision.

The specified message can be transmitted to the head of the organization, individual entrepreneur, their representatives personally against a receipt or in another way confirming the fact and date of its receipt.

If the deadline for the refund of the tax amount is violated, starting from the twelfth day after the completion of the desk tax audit, which resulted in a decision on the refund (full or partial) of the tax amount, interest is accrued based on the refinancing rate of the Central Bank of the Russian Federation.

Interest is accrued for each calendar day of delay starting from the twelfth working day after completion of the desk audit. There are no exceptions in this regard, and the provisions of Art. 6.1 of the Tax Code of the Russian Federation do not apply in this case (Resolutions of the Federal Antimonopoly Service of the Moscow District dated February 14, 2011 No. KA-A40/342-11, dated July 19, 2010 No. KA-A40/7362-10, dated February 25, 2010 No. KA-A40/788- 10).

If a refund is refused for part of the amount claimed by the taxpayer, then interest is also accrued on the amount for which there are no claims. The Presidium of the Supreme Arbitration Court of the Russian Federation came to this conclusion in Resolution No. 14883/10 dated April 12, 2011.

The interest rate is assumed to be equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect on the days when the reimbursement period was violated.

If provided for in paragraph 10 of Art. 176 of the Tax Code of the Russian Federation, interest is not paid to the taxpayer in full, the tax authority makes a decision on the return of the remaining amount of interest, calculated based on the date of actual return to the taxpayer of the amount of tax to be reimbursed, within three days from the date of receipt of the notification from the territorial body of the Federal Treasury about the date of return and the amount of money returned to the taxpayer.

An order for the return of the remaining amount of interest, issued on the basis of a decision of the tax authority to return this amount, must be sent by the tax authority within the period established by clause 8 of Art. 176 of the Tax Code of the Russian Federation, to the territorial body of the Federal Treasury for refund.

As you can see, the procedure for refunding VAT from the budget is a complex and lengthy process. And even if at the end of the quarter you declared VAT refundable, this does not mean that you will definitely be able to offset it against the tax payment for the next quarter. The fact is that if by the end of the next tax period the decision on compensation based on the results of the desk audit has not yet been made (clause 2 of Article 176 of the Tax Code of the Russian Federation), then as such an overpayment of tax does not arise. This means that you must pay VAT in full without taking into account the amounts that were submitted for reimbursement (Letter of the Federal Tax Service of Russia for Moscow dated April 29, 2009 No. 16-15/042453). Otherwise, the tax authority has the right to charge penalties and impose a fine.

Arbitration practice on this issue is ambiguous. Some judges support the position of the tax authorities (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated January 24, 2008 No. F03-A73/07-2/5773). However, there are court decisions that provide a different point of view. Thus, the Federal Antimonopoly Service of the Moscow District indicated that the taxpayer’s right to deduct VAT arises at the end of the tax period, regardless of the date the inspectorate made a decision to confirm this right. This means that if at the end of the tax period you claimed VAT for reimbursement, then at the same time you have overpaid this tax. Under such circumstances, there are no grounds for bringing to justice and collecting penalties (Resolutions of the Federal Antimonopoly Service of the Moscow District dated 04/17/2009 No. KA-A41/2942-09, dated 04/13/2009 No. KA-A40/2697-09).

VAT in 5 minutes. Basic course. Tax deductions and refunds: Video

VAT refund - its procedure is prescribed in the Tax Code of the Russian Federation. The amount of tax refund is formed if the amount of deductions exceeds the amount of VAT accrued on sales for the tax period. The main stages and nuances of VAT refund are discussed in our article. In it you will also find step-by-step instructions for VAT refund.

VAT refund: what is it and what are its features?

The question of VAT refund arises if, at the end of the tax period, the amount of VAT deductions turns out to be greater than the amount of tax calculated for payment to the budget on sales and other transactions carried out during this period that require tax assessment. This picture is reflected in the declaration. Moreover, VAT refund for legal entities and VAT refund for individual entrepreneurs are based on the same rules.

In the very essence of the situation where a return arises, there are 2 main points that require the person preparing the declaration to have at the same time:

VAT payer status;
rights to apply tax deductions.

VAT payer status is the lot of those who work for OSNO. They are required to charge VAT on sales and other transactions subject to this tax, issue invoices, maintain books of purchases and sales, and submit VAT returns. And they have the right to apply deductions in the amount of tax imposed by suppliers and arising in certain other operations (for example, on capital investments made in-house).

In certain cases, VAT defaulters have the obligation to charge VAT for payment and submit a declaration in relation to the accrued tax, but they never have the right to deduct.

Read about when a VAT evader has an obligation to charge this tax.

VAT refund implies the sequential implementation of a number of specific actions, upon completion of the chain of which the taxpayer receives the amount of tax from the budget into his current account.

What can guarantee a VAT refund?

Most often, the situation of VAT refund is faced by exporters who apply a 0% rate for export shipments (clause 1 of Article 164, Article 165 of the Tax Code of the Russian Federation) and have the right to deduct the tax paid to suppliers when purchasing goods, works, and services from them related to sales abroad. For them, the question of VAT refund when exporting from Russia, depending on the share of export sales in total sales, may arise quarterly.

You can learn more about VAT refunds on exports by reading our section “VAT on exports of goods in 2019 - 2020 (refund)” .

Let us immediately note that the mere excess of the amount of deductions over the amount of accrued VAT for the tax period does not yet guarantee a VAT refund. To return VAT, you must go through the procedure established at the legislative level.

A key place in it is occupied by a desk audit conducted by the Federal Tax Service after filing a declaration with the amount of tax to be reimbursed. For this check, the taxpayer is requested to provide a fairly voluminous package of documents, which for the exporter are divided into 2 groups:

confirming the right to apply a 0% rate on sales;
justifying the amount of deduction.

VAT refund scheme

Let's present the VAT refund scheme in the form of step-by-step instructions. This VAT refund scheme will allow the taxpayer to monitor compliance with the tax refund procedure and, if violations are identified, will help to assert their rights.

Step 1. Submitting a declaration with the amount of VAT to be refunded.

Its desk audit is carried out by the tax inspectorate within two months, but in some cases it can be extended up to three (clause 1 of article 176, article 88 of the Tax Code of the Russian Federation).

During such an audit, tax authorities have the right to request documents confirming the use of tax deductions (clause 8 of article 88 of the Tax Code of the Russian Federation, clause 25 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, letter of the Federal Tax Service of Russia dated August 22, 2014 No. SA-4-7 /16692).

If the tax authorities revealed violations during the audit, then proceed to step 2.

If no violations are identified, then proceed to step 6.

Step 2. Drawing up a tax audit report by the tax authorities if violations are identified.

In this act, the tax authorities reflect the violations identified (clause 3 of Article 176 of the Tax Code of the Russian Federation, Article 100 of the Tax Code of the Russian Federation).

Step 3. Submission by the taxpayer of written objections to the identified violations.

Within one month from the date of receipt of the tax audit report, a taxpayer who does not agree with the result of the audit must submit written objections to the violations identified (clause 6 of Article 100 of the Tax Code of the Russian Federation).

Step 4. The tax authority makes a decision to hold or refuse to hold the taxpayer accountable.

Within 10 working days after receiving objections, the tax inspectorate considers the inspection materials and objections (Article 101 of the Tax Code of the Russian Federation) and makes a decision (clause 3 of Article 176 of the Tax Code of the Russian Federation) on VAT refund (in whole or in part) and a decision on attracting or refusing holding the taxpayer accountable. Tax authorities must notify the taxpayer of the decision made within 5 working days from the date of its adoption (clause 9 of Article 176 of the Tax Code of the Russian Federation).

Before making a decision on a VAT refund or offset (clauses 3 and 7 of Article 176 of the Tax Code of the Russian Federation), the tax authorities clarify the issue of the presence of arrears for VAT, federal taxes, debts for penalties and fines related to federal taxes.

If there is arrears, then proceed to step 5.

If there is no arrears, then proceed to step 7.

Step 5. Offset VAT against debt repayment if the taxpayer has arrears on VAT, federal taxes and arrears on penalties and fines.

In this case, the tax authorities independently offset the VAT to pay off the existing debt (clause 4 of Article 176 of the Tax Code of the Russian Federation). If the arrears arose during the period from the date of filing the declaration to the date of VAT refund, then penalties are not charged on it if the amount of the arrears does not exceed the amount of VAT subject to refund.

If the amount of VAT is less than the amount of arrears (fine, penalties), then the remaining debt must be repaid by the taxpayer.

If the VAT amount is greater than or equal to the amount of the arrears, then the arrears are considered repaid.

To reclaim the remaining VAT amount due for refund, proceed to step 7.

Step 6. The tax authority makes a decision on VAT refund if no violations are identified during the desk audit.

The tax authorities must make such a decision within 7 working days.

Step 7. VAT is returned to the taxpayer if he has no arrears on VAT, federal taxes and arrears on penalties and fines.

In this case, the tax authorities send an order to the OFC for a VAT refund. This is required by the provisions of paragraph. 1 clause 8 art. 176 of the Tax Code of the Russian Federation. Do not forget that in order to receive a tax refund you need to submit a corresponding application (along with your declaration or later).

Step 8. VAT is transferred to the taxpayer’s bank account within 5 business days from the receipt of the OFC order.

The OFK must notify the tax authorities of such a transfer (paragraph 2, paragraph 8, article 176 of the Tax Code of the Russian Federation).

If the VAT refund deadline is not violated, the refund procedure is considered completed.

If the VAT was returned in violation of the deadlines, then starting from the 12th day after the end date of the desk audit, interest is accrued in accordance with clause 10 of Art. 176 of the Tax Code of the Russian Federation. In this case, go to step 9.

Step 9. The taxpayer receives interest for violating the VAT refund deadline.

When interest is paid in full, the return procedure is considered completed.

If the interest has not been paid in full to the taxpayer, then in this case, within 3 business days from the date of receipt of the OFC notification, the tax authorities make a decision on the transfer of the remaining amount of interest (clause 11 of Article 176 of the Tax Code of the Russian Federation).

The next day, the tax authorities send an order to the OFC to pay the remaining interest (clauses 11 and 8 of Article 176 of the Tax Code of the Russian Federation).

For an example of calculating interest for late VAT refund, see the Ready-made solution from ConsultantPlus. Check your calculations and avoid mistakes.

Results

The question of VAT reimbursement from the budget for the tax period arises when the amount of deductions exceeds the amount of tax accrued for payment, and arises only for VAT payers, since non-payers do not have the opportunity to apply deductions. The reimbursement procedure consists of several stages - from filing a declaration to receiving tax from the budget.

VAT refund refers to a procedure during which this tax can be returned. This process is a frequent subject of tax disputes because it involves many issues. What exactly is the correct way to return VAT, following the provisions of the Tax Code of the Russian Federation, as well as its main features, we will consider further in the article.

How does VAT refund work?

The main basis for a VAT refund is the fact that the share of tax deductions turns out to be greater than the total amount of VAT. This applies to the amount calculated for transactions that are recognized as an object of taxation (clause 1 of Article 146 of the Tax Code of the Russian Federation).

A taxpayer can refund VAT in the following cases:

if there are exports and similar transactions with a 0% rate;
if there is an excess of tax deductions over accrued VAT for a specific reporting period.

Following the provisions of Art. 176 of the Tax Code of the Russian Federation, an individual entrepreneur or a company has the right to reimburse VAT in one of the following ways:

in the general manner after a desk audit has been carried out (Articles 176, 88 of the Tax Code of the Russian Federation);
through an application, bypassing the end of the check, taking into account certain conditions.

The funds themselves are reimbursed through:

transferring the amount to a bank account belonging to the taxpayer;
using this amount as payment for future tax periods.

VAT refund procedure happens in several steps:

The first step is to submit a declaration to the tax service indicating the amount of VAT expected to be refunded.
After 90 days (desk audit), inspectors carry out a full check of the legality of documents related to VAT refund. Sometimes the check can end much earlier.
If there are no violations, after the last day of the inspection, 7 days are given (not counting the red days of the calendar), and the tax service makes a decision on satisfaction of the payment of VAT (clause 2 of Article 176 of the Tax Code of the Russian Federation).
If controversial issues or errors are discovered, the inspectorate issues a desk inspection report. Based on clause 3 of Art. 176 of the Tax Code of the Russian Federation, it is possible to file an objection to this act.
The inspection act itself, accompanying materials and especially objections (Article 101 of the Tax Code of the Russian Federation) are considered by the head (or his deputy) of the tax inspectorate. After the final review, a decision is made as to whether the taxpayer should be held liable for taxes or not.
At the same time as the actions from point 5, a certain decision is made:

on refund (refusal) of VAT in full;
return (refusal) of some part of the amount.

If the taxpayer has arrears, fines, etc., then the tax authority offsets some part of the amount in favor of paying off these debts.

To reimburse the amount, it is necessary to prove the legality of this process (Article 172 of the Tax Code of the Russian Federation), otherwise a refusal will necessarily follow. This step is the most important in the VAT refund process.

Required documents for VAT refund

First of all, it is worth noting that the Tax Code of the Russian Federation does not establish any exact list of documentation that the taxpayer must provide at the same time as submitting the declaration. However, the tax office has the legal right to request them. This right was introduced due to the fact that some taxpayers are trying to recover VAT, although they have no legal basis for doing so.

The obligation to provide documentation that confirms the legality of the tax refund arises when the taxpayer receives the corresponding request.

Most often, this requirement is sent when there is a fairly large amount of VAT for reimbursement.

The Tax Code and the relevant articles do not say anything about what should be considered documents in this particular situation, when refunding VAT, and which of them must be provided. However, following many case studies, they often require you to provide:

primary documents;
lists of accounting records;
purchase/sale books;
business contracts;
payment documentation;
constituent documentation.

The list of these papers is not the only and mandatory one, but, as already mentioned, the tax service most often requests just such papers. These documents may be changed or supplemented by the tax office, based on the type of declared deduction.

In order to avoid conflict situations with the tax service (and speed up the procedure), it would be correct to provide this documentation upon the first request. Any documentation that is in no way related to the legality of the deduction, and also has no basis for it, should not be provided.

The IRS, at its discretion, sometimes requests a list of documentation at the end of the audit (after 90 days). However, the legislation does not contain any information about its extension, which means that the requirements for documentation after the official end of the inspection are illegal, and you need to go to court.

If the tax service doubts the legality of a business transaction that became the basis for a VAT refund, requests may be made to provide papers confirming the legality of these actions.

To protect yourself from such situations, it would be advisable to have a special folder with documents for all contractors. It should contain:

certificate of state registration, registration;
extract from the Unified State Register;
document on prosecution in case of failure to pay taxes;
constituent documentation;
documentation certifying the rights to sign any papers involved in business activities.

It is not always possible to receive the necessary documents in a timely manner, since the tax authority allocates 10 days for their provision. If it is not possible to meet this deadline, then immediately after receiving a request for documentation, a written notification is sent to the tax service to officials about the impossibility of obtaining the specified documents on time. The notification describes the reasons for the delay, what it is connected with, what specific problems arise in obtaining the documents requested by the tax service, and additionally indicates the time frame within which the taxpayer will be able to provide these papers (clause 3 of Article 93 of the Tax Code of the Russian Federation).

After 2 days have passed from the date of receipt of this application, the tax official makes a decision to extend the deadline for submitting documents or to refuse it.

VAT refund deadlines

When an affirmative decision has been given to pay VAT, a specific order to pay this amount is submitted to the treasury (clause 8 of Article 176 of the Tax Code of the Russian Federation). Within 5 days, the Treasury makes the payment to the taxpayer’s account. Payment is made within 3 months and 12 days from the day the declaration and appeal were submitted. When the application was not submitted until the tax authority issued a decision on VAT refund, the period for transferring the amount increases to 30 days after the application was received.

If the deadlines for paying the VAT amount were violated, the tax authority has the right to charge interest for all overdue days, based on the current rate of the Central Bank of the Russian Federation. In addition, interest is credited even under such conditions when the taxpayer was refused payment, but was able to challenge the decision of the tax inspectorate through the court. In this situation, interest is accrued after the end of the check, 12 days later, taking into account the red days of the calendar.

VAT refund (video)

This video outlines the procedure for VAT refund, features of the procedure, necessary documentation, etc.

To exercise the right to VAT refund, you must go through each step of this procedure as prepared as possible. The greatest weight in this situation is having all the necessary documents on hand, even if there was no requirement for them to be provided by the tax authority.

As you know, VAT is an indirect tax, and a special process for its calculation is associated with this. Buyers who are its payers have the right to take advantage of deductions. This means they can reduce their tax payable by the amount of input VAT. Sometimes it turns out that this difference is negative. Then the organization or entrepreneur has the right to reimburse VAT from the budget.

Where does the negative difference come from?

How to determine the amount of VAT to be reimbursed from the budget? To answer this question, you need to understand where it comes from. A negative amount of tax payable means that the VAT accrued for the reporting period is less than the amount of tax deductions accepted by the taxpayer for offset in the same period. Deductions are made on the tax amounts indicated in invoices received from suppliers. This is the so-called input VAT. Its companies and entrepreneurs pay as part of the price to those entities from whom they purchase goods and services necessary to carry out their activities.

Most often, a negative difference between input and accrued VAT occurs during export operations. An organization buys goods and pays VAT as part of the price, which the supplier highlights in the invoice. The buyer then deducts this tax. Thus, he has a tax with a minus sign. The goods are then sold for export, and such transactions are not subject to VAT. As a result, it turns out that there is no tax with a “plus” sign, that is, payable to the budget, for this operation. This is how the negative difference develops.

But there are other cases where the amount of tax to be reimbursed arises, including:

if in the reporting period more goods were purchased than sold, for example, due to a decrease in demand;
if a large amount of tax on sales from another period is accepted for deduction, exceeding the accrued tax;
if goods and services are purchased, taxed at a rate of 18%, and products manufactured with their participation are taxed at a rate of 10%.

If the entity maintains full-fledged accounting and makes entries, the VAT refund from the budget (the amount to be refunded) will be reflected in the debit of account 68, to which sub-accounts are usually opened by type of tax. A positive balance in the subaccount intended for VAT accounting indicates that the taxpayer has overpaid and can receive the funds back.

When can you claim deductions?

We found out that VAT, subject to reimbursement from the budget, is formed through deductions. They, in turn, can be produced if certain conditions are met:

goods and services for which deductions are claimed are used in transactions subject to VAT;
objects, the acquisition tax of which is deducted, are accepted for accounting;
the buyer has an invoice with the VAT amount allocated in it.

For each invoice, you can deduct in whole or in part the amount of tax indicated in it. An important condition for applying the deduction is the correct execution of this document.

What does refund mean?

Reimbursement from the VAT budget means one of the options:

offset of its amount against the shortfall in VAT or other federal taxes, including fines and penalties;
offset against future accruals (tax advance, so to speak);
return of the amount from the budget to the taxpayer’s account.

First of all, the Federal Tax Service checks whether the applicant has any debts on any federal taxes, including VAT itself. If there are any, the compensation amounts will be used to repay them. But if the entity does not have any debts to the federal budget, then the tax amount will either be returned to its account or offset against future tax liabilities. The decision is up to the taxpayer.

Refund procedure

So, in the current period, the company or individual entrepreneur has incurred a tax that can be returned. At the end of the quarter, a VAT return is submitted indicating the amount to be reimbursed. At the same time, an application for VAT refund from the budget is submitted. In it you should choose what you are more interested in - a tax refund or a tax offset.

Today there are two ways to refund VAT:

the usual procedure, which assumes that the tax will be refunded after the end of the desk audit;
declarative (simplified) procedure - when VAT is refunded before the end of such an audit.

The difference between them is the refund period - in the second case, the taxpayer will not have to wait 3 months to return the money from the budget.

Features of the application procedure

For most entities, the condition for VAT reimbursement from the budget in a simplified manner is a guarantee from a bank or a large taxpayer. It means that the guarantor will pay the amount of refunded VAT to the budget if, as a result of the inspection, the inspection concludes that it was unfounded.

The requirement for a guarantee does not apply to those who, over the last three reporting years, have paid a total of at least 7 billion rubles to the budget in the form of VAT, excise taxes, income tax, and mineral extraction tax. Other entities must provide one of the following options:

a guarantee from a bank included in the list, which can be found on the Ministry of Finance website;
a guarantee from a large taxpayer that meets a number of requirements;
guarantee of a specific management company - for residents of territories of rapid socio-economic development and the port of Vladivostok.

An application for an expedited refund must be submitted to the tax authority no later than five days from the date of filing the return. The Federal Tax Service has the same period to make a decision. If a refund is refused, this does not mean that the overpayment will not be returned. In this case, the general procedure for refunding VAT from the budget will be applied - first a tax audit, and then the decision of the Federal Tax Service.

Tax audit

Whatever method is chosen, a desk audit of the VAT return will follow, in which the taxpayer declared its refund. The inspection is carried out within a standard period of 3 months. However, it may be completed earlier.

Compensation verification has its own characteristics. A regular desk audit is carried out automatically, and inspectors are involved only in cases where it reveals any violations. However, when VAT is reimbursed from the budget, everything is somewhat different - an in-depth “camera room” is carried out.

During the audit, the Federal Tax Service may require the taxpayer to provide explanations and documents that would help confirm that the VAT refund is justified. Inspectors can request documents and other information not only from the taxpayer himself, but also from his counterparties. Despite the “cameral nature” of the process, representatives of the Federal Tax Service can come to the territory of the inspected entity to inspect documents and objects on the spot. However, this will require the consent of the taxpayer himself. In addition, in some cases, interrogation of witnesses, examination and other control measures are carried out.

An inspection, as always, can give two results: violations are detected or not. If everything is in order, then the inspection will have 7 days to make a decision on the VAT refund.

If the inspection reveals violations

It happens that an audit reveals violations committed by the taxpayer. The latter has every right to disagree with such conclusions of the tax authorities. In this case, he can file an objection, which, together with the inspection report and its materials, will be considered by the management of the tax inspectorate. As a result of such consideration, the tax service must make 2 decisions:

whether the taxpayer should be held liable for the offense;
whether to allow him to refund VAT from the budget.

With regard to the latter, compensation may be allowed in whole or in part, or it may be refused. The applicant must learn about any decision of the tax authority within 5 working days from the date of its adoption.

How does a refund work?

The taxpayer indicated in the application that the overpaid VAT should be returned to his bank account. What's next? The amount of VAT to be reimbursed from the budget is transferred to the taxpayer by the Federal Treasury, or more precisely, by its territorial body. The order to transfer these funds is received by the Treasury from the Federal Tax Service. This must happen no later than the next day after the decision to refund the tax is made.

Having received the order, the Treasury makes a transfer of funds. Returns must be made within 5 business days. The Treasury is also obliged to report to the tax authority on the execution of its instructions.

Thus, no more than 12 days should pass from the date of completion of the audit to the transfer of funds from the budget.

If the return deadlines are violated

The timing of VAT refunds from the budget is strictly regulated, but in practice sometimes delays occur. In this case, the taxpayer is entitled not only to the amount of VAT, but also to interest for the late return of funds. According to the rules, no more than 12 days pass from the end of the tax audit to the payment of the refunded funds to the taxpayer. Thus, late interest begins to accrue after this time.

Interest is accrued for each day of delay and is calculated using the formula:

Key rate of the Central Bank of the Russian Federation / number of days in a year.

The resulting value is multiplied by the number of days overdue. The result is the total amount of interest accrued.

Refund denied. What to do?

So, the inspectorate refused to refund VAT, but the taxpayer is confident in his right. In this case, he can file a complaint with a higher body of the Federal Tax Service system, and if he receives a refusal there, he can go to court. If the outcome is positive, it will be possible to receive not only the amount of the compensation itself, but also interest for the period during which the budget used the taxpayer’s funds.

In this case, interest should be accrued not from the date the court makes a decision in favor of the subject, but after 12 days from the end of the inspection. That is, from the moment when the inspection should have made a positive decision on VAT refund.

Features of VAT refund on exports

VAT refunds on export transactions occur in a different manner. When goods are placed under the customs export procedure, the countdown begins during which the validity of the application of the zero VAT rate must be confirmed. 180 days are allotted for this. For confirmation, export documents must be submitted to the Federal Tax Service, namely:

agreements with foreign counterparties;
customs declarations;
transport, shipping and other documents.

To reduce the volume of documentation, it is allowed to submit not the documents themselves, but their registers. They are compiled electronically in a format approved by the Federal Tax Service. Next, the inspectorate will request for verification individual documents from these lists related to the largest transactions. If everything is in order, the exporter’s right to apply the 0% rate will be confirmed, and VAT will be returned.

If within 180 days the exporter does not have time to collect documents to confirm the zero rate, the transactions will be subject to VAT as usual. In this case, you cannot expect a tax refund.

VAT refund from the budget: postings

Let's look at the reflection of VAT reimbursement in accounting using an example. In the reporting period, the company purchased goods for 236,000 rubles, including VAT of 36,000 rubles. She accepted the entire amount of input tax as a deduction. In the same period, goods worth 118,000 rubles were sold, including VAT of 18,000 rubles. In relation to VAT, the following entries are made:

Dt 68 (VAT) - Kt 19, amount 36,000 rubles - tax on purchased goods is accepted for deduction.
D-t 90 - K-t 68 (VAT), amount 18,000 rubles - tax charged on goods sold.

Thus, in the debit of account 68, 18,000 rubles remain - this is VAT claimed for reimbursement from the budget. If the Federal Tax Service gives the go-ahead, the Treasury pays the funds. When they are received, the following record is made:

D-t 51 - K-t 68 (VAT), amount 18,000 rubles - the refunded tax was credited to the organization’s account.

How to Avoid Refunds

The Federal Tax Service is reluctant to decide to return funds from the budget. After all, various types of illegal VAT refund schemes are very common. Therefore, each declaration with the amount of tax refunded is analyzed especially carefully. Large inspectorates have created special departments that inspect only VAT refunding entities. In addition, it is believed that this increases the risk of being included in the plan for on-site inspections.

One way or another, many organizations and individual entrepreneurs try to prevent negative VAT, especially if its occurrence is one-time or related to seasonality. The mechanism of transfer and division of the deduction helps in this. The Tax Code allows VAT on goods and services to be deducted not immediately, but within 3 years after they are accepted for accounting. At the same time, you can declare a deduction in the following periods either in whole or in parts.

Let’s say there were no sales during the reporting period, but there were acquisitions of goods and services. If we deduct VAT on these expenses, a negative difference will be created and a tax refund will arise. At the same time, implementation is expected in the next quarter. Therefore, in this case, it is advisable to wait with the deduction. If VAT becomes due in the next period, it will be possible to offset the input tax from the previous period or part of it.

In conclusion, we note that despite the complexity of VAT reimbursement from the budget, many taxpayers use this right. If such a decision is made, you need to fulfill all the requirements and take into account the nuances of this process. And then the Federal Tax Service will have no reason to refuse a tax refund.

If you are engaged in the sale or import of goods, you pay into the budget. But when interacting with suppliers of goods and services, you also pay VAT to them.

If the amount of sales tax is greater, you will have to pay extra to the budget, and if it is less, you are entitled to a VAT refund from the budget. How can I get it and what steps should I take to get it?

Let's understand the issue.

Law and order

The rules for reimbursement of value added tax are determined by Article 176 of the Tax Code of the Russian Federation. The refund itself is possible if, at the end of the tax period, the deductions turned out to be more than the amount of tax that was calculated for transactions recognized as taxable. The difference is subject to reimbursement, and the reimbursement can be either in the form of a refund or in the form of a credit against future tax payments.

The amount is credited within three months following the tax period. The Federal Tax Service does this on its own, and the funds can be used to pay penalties, fees, tax sanctions, and arrears. And if during this time the refund amount is not offset, then the taxpayer can submit an application for payment of this amount. Within fourteen days, the Federal Tax Service must make a decision on the payment of the amount and send its decision to the Federal Treasury, which will return the funds to the taxpayer’s account within two weeks from the date of receipt of the decision from the territorial Federal Tax Service.

It should be noted that the tax authority may decide to refund in full, to refuse a refund or to partially refund the amount that was claimed for refund, as well as to refuse to refund partially the amount that was claimed for refund.

What needs to be done to return VAT?

In words, everything sounds quite simple, but in fact, the VAT refund procedure is quite complicated, and the actions of unscrupulous taxpayers in this area are even more alarming to the Federal Tax Service, which is in no hurry to return funds to the account. How can we solve the problem? Step by step!

Declaration. First, you need to submit a VAT return to the tax service, which will confirm that the amount of deductions exceeds the amount of VAT accrued for the disputed period and the difference is subject to offset or return to the account.
Examination. After the tax office receives the declaration, it must conduct a desk audit and confirm or refute the validity of the amount that is expected to be refunded. Based on the results of the inspection, an act is drawn up, which indicates the identified violations (if any) or a decision is made to return the funds (by law, this must happen within seven days). The tax authority must notify the taxpayer of the results of the audit and the decision made in writing within ten days from the date of its adoption.
Appeal. If the act indicates violations, the taxpayer can protest the act by stating his objections. The tax service is obliged to accept them, but may not take them into account when considering the issue. And if a decision is made to refuse a refund, the taxpayer has the right to appeal the decision to a higher authority. If there is no result, you can appeal the decision in court.
Court. Such cases are considered by the Arbitration Court, but for the decision to come into force, the organization must win in the courts of first and appellate instances. As for the Federal Tax Service, it has the right to file a cassation appeal or appeal the decision to the supervisory authority. If the final court decision is made in favor of the taxpayer, he has the right to receive a VAT refund from the budget under a writ of execution, as well as demand that the tax office pay legal costs (lawyer costs and state fees). In addition, the organization has the right to collect interest for the delay in the return of funds (this is also possible if the deadlines for the return of the VAT amount are violated, then, starting from the twelfth day after the end of the desk audit, in the event of a positive decision on the refund, interest is charged on the refund amount at the refinancing rate of the Central Bank of the Russian Federation ).

How to increase your chances of getting a VAT refund?

Everyone understands that tax officials are in no hurry to return funds received in the form of taxes and fees. So if you really overpaid taxes to the budget and want to get your money back, you should make sure that all the necessary documents confirming the overpayment are in order. This is especially true for operations for the sale of goods, works and services, which are provided for in paragraph 1 of Article 164 of the Tax Code of the Russian Federation. It is very important to provide the Federal Tax Service with a complete set of necessary documents and a separate declaration for these operations.

Declaratory procedure

For large taxpayers who have paid at least 10 billion rubles in taxes over three years, and those who submit a VAT bank guarantee along with the declaration, there is a declarative procedure for VAT refund from the budget. This means that such taxpayers can return the overpaid funds before the end of the desk audit by submitting to the tax authority, no later than five days after the declaration, an application for the application of the declarative procedure for VAT refund. In this statement, the taxpayer undertakes to return to the budget the excess amounts of tax that will be paid to him under the declaration, as well as a refund of funds and interest (if they are paid) in the event of a refusal (full or partial) of a VAT refund .

With this reimbursement procedure, the taxpayer receives the amount of VAT reimbursement declared in the declaration, and the audit is carried out within the time limits established by law with the drawing up of an act. After this, based on the results of the audit, a decision is made, which is communicated to the taxpayer, and the final payment is made.

If the tax office decides to refund an amount less than that stated in the taxpayer’s return, then a refund request is sent to him, which he must satisfy within five days from the date of receipt. If this does not happen or the amount is not returned in full, a bank guarantee comes into play, which serves as the basis for the tax authority’s demands for payment of funds.

Crime and Punishment

Those who submit a return for VAT refund should understand that when conducting a desk audit, the Federal Tax Service has the right to request from the taxpayer any documents that can confirm the legality of tax deductions. Of course, all documents must be directly related to the subject of the audit, but quite often tax authorities check almost all documents, and not just invoices that confirm the payment of tax. It is quite difficult to prove the illegality of their actions, and the situation may result in additional tax audits, which will concern not only value added tax, but the entire activity of the organization.

Such strict measures on the part of the tax authorities are explained by frequent cases of fraud. Therefore, if there is even the slightest opportunity to refuse a VAT refund, the tax authority will take advantage of it. So litigation on this issue is common for many organizations.

Today there are also various companies that offer to provide assistance in returning taxes from the budget even in the most hopeless situations. As a rule, these are scammers who will not create anything but unnecessary problems for the organization. And the “safe return schemes” that they offer to business managers can lead to the initiation of a criminal case for fraud on a large and especially large scale (if the compensation is over 250,000 and 1,000,000 rubles, respectively). And these are economic crimes, which, as a rule, are regarded by the courts as serious, and real sentences are provided for them (unlike tax crimes) - for fraud on an especially large scale, for example, the term of imprisonment can be up to ten years.

A criminal case for attempted fraud by the head of an organization can also be initiated by the tax authority after checking the documents confirming the taxpayer’s claims for a VAT refund and making a decision to refuse the refund. Therefore, all claims to the tax authorities must be justified. A declaration and application for tax refund should only be submitted if you actually have the right to do so by law, and have not created such a situation through fraudulent schemes.