Confirmation of the right to zero VAT electronically. Optimization of the process of confirming the right to a benefit.
From 2023, exporters may have a new obligation to confirm the right to zero VAT only electronically. The relevant bill amending the Tax Code is being prepared by the Ministry of Finance. The government intends in this way to simplify the life of this category of taxpayers and optimize the process of confirming the right to a benefit, introduced back in 2000.
The exchange of information with the tax authorities will be digitized, which will significantly reduce the workflow. Tax through interdepartmental interaction with customs will check the information provided. This bill is one of the stages in the implementation of the Transformation of the Business Climate program, the purpose of which is to simplify the entry of Russian manufacturers and goods to foreign markets through, among other things, the digitalization of export procedures.
Earlier, within the framework of the same program, a bill was prepared to waive the requirement for a number of exporters to confirm the right to zero VAT on the obligatory presence of the seal of the customs authority on documents confirming the export of goods by sea and river transport abroad. The tax office will be able to receive data from customs, which now collects them in electronic form, in addition, now the FTS rejects most of the documents due to insufficiently clear marks.
Now, according to the Tax Code of the Russian Federation, it is necessary to provide documents in paper form, the minimum package is a supply agreement and a declaration for goods with the seal of the Federal Customs Service of Russia. Since 2015, exporters have the right to submit information from the declaration in electronic form. From January 1, 2023, it is planned to make it mandatory to submit electronic registers with data from the declaration and the contract. Tax authorities will continue to control the process and check documents, but by checking electronic registers with data provided by the Federal Customs Service. All paperwork will be done electronically.
If any shortcomings, inconsistencies or insufficient data are found in the documents, the Federal Tax Service has the right to request copies of the contract and declaration. If the taxpayer does not provide them within 30 days, then lose the right to apply the benefits. Only one exception has been made, for goods placed under the free customs zone procedure. In this case, it is necessary to provide paper documents, and additionally confirm the status of a resident.
As a result, according to both the Ministry of Finance and business representatives, the administrative burden will be significantly reduced and the entire procedure for confirming zero VAT will be simplified.
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