Екатерина Уцына
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С 1 апреля вступают в силу новые правила подтверждения розничными экспортерами нулевой ставки НДС (подп. 7 п. 1 ст. 165, п. 15 ст. 165 Налогового кодекса, Федеральный закон от 29 сентября 2019 г. № 325-ФЗ). Измененный порядок будет применяться организациями, отправляющими товар на экспорт международной почтой или экспресс-грузом.Так, при вывозе товаров международной почтой теперь налогоплательщику достаточно будет лишь представить сведения из деклараций на товары или из таможенных деклараций CN 23 в виде электронного реестра. Аналогичное правило будет действовать и при отправке товаров экспресс-грузом.При этом, как указывает налоговая служба в своем письме, в настоящее время реестры деклараций на товары для экспресс-грузов и деклараций на товары либо таможенных деклараций CN 23 находятся в разработке. Поэтому для подтверждения нулевой ставки по НДС налогоплательщикм следует использовать формы, приложенные к письму ФНС России от 24 марта 2020 № ЕА-4-15/5039@.
Налоговая служба отмечает, что при переходе на электронное таможенное декларирование товаров налогоплательщики смогут полностью автоматизировать процесс формирования налоговой отчетности по экспортным операциям. Такой порядок будет особенно необходим при дистанционной торговле, ведь ее особенностью является большой объем отгрузок при достаточно низкой стоимости товаров.
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