Чек в системе Tax Free можно теперь сформировать в электронном виде

Екатерина Уцына

Чек в системе Tax Free можно теперь сформировать в электронном виде
mrvvv / Depositphotos.com

В налоговое законодательство были внесены поправки, разрешающие формировать чек для компенсации суммы НДС при реализации товаров физлицам-иностранцам и подтверждения вывоза такого товара (система Tax Free) в электронной форме (Федеральный закон от 20 июля 2020 г. № 220-ФЗ). Новые правила вступают в силу с 1 января 2021 года.

Также прописывается порядок документооборота в электронной форме между организациями розничной торговли, реализующими товары иностранцам, налогоплательщиками, оказывающими услуги по компенсации суммы налога этим физлицам, ФТС России и ФНС России.

Так, компании, оказывающие услуги по компенсации направляют организациям розничной торговли, оформившим документы (чеки) для компенсации суммы налога документы (чеки) для компенсации суммы налога с необходимыми отметками, а также сведения в электронном виде, полученные от федерального органа исполнительной власти, уполномоченного по контролю и надзору в области таможенного дела, и сведения о компенсированных физлицам — гражданам иностранных государств суммах налога.

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Формат, порядок направления в электронной форме указанных сведений и порядок передачи электронных документов (чеков) утверждаются налоговой службой.

Источник: garant.ru

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