The Ministry of Finance of the Russian Federation recalled the obligations when applying a zero rate on exports

The Ministry of Finance of the Russian Federation recalled the obligations when applying a zero rate on exports.

The Ministry of Finance in a letter compiled by the Department of Tax Policy No. 03-07-08 / 65734 dated 07/08/2022. in response to the appeal of the taxpayer, explained the following.

In pp. 1 p. 1 art. 164 of the Tax Code of the Russian Federation provides that a zero value-added tax rate is set for export goods sold. At the same time, it is separately indicated that the taxpayer receives the right to use it only after submitting supporting documents to the IFTS.

In the appeal, the taxpayer asked a question about the agency agreement, the answer was given by the department with the extension of its own interpretation of the norm to commission and commission agreements, since they all involve the sale of goods through a third party - a commission agent, agent or attorney.

The Ministry of Finance considered that in this case, in order to provide a zero rate, it is necessary to provide the following package of documentation to the IFTS:

- an agreement that the taxpayer has entered into with an agent, commission agent or attorney, or a copy of such an agreement;

- a contract of a person who delivers products on behalf of a taxpayer with a foreign individual or legal entity for the further delivery of products outside the common customs space of the EAEU, or a copy of such a contract;

- declaration. This document must contain the marks of both the customs authority of the Russian Federation that released the products in the export procedure, and the customs authority of the Russian Federation of the place of departure through which the products were exported from the territory of Russia. Or, by analogy with the previous paragraphs, a copy of the declaration is provided. Registers, lists of customs declarations can also be provided. The lists must necessarily indicate the registration numbers of the declarations, they are provided instead of copies of these documents, which must be submitted according to the approved procedure in electronic form.

The Ministry of Finance separately noted that the zero rate is applied by the principal taxpayer in accordance with the Tax Code of the Russian Federation, that is, after the submission of the entire package of documents to the IFTS. However, the Ministry of Finance clarified that the letter is not a legal act or its official interpretation, does not contain legislative norms, and is of an informational and explanatory nature, which does not prevent one from being guided by the current legislative norms in an interpretation that differs from that provided in response to the appeal.

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