Екатерина Уцына
kamonrat / Depositphotos.com
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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Автор подходит к этому вопросу с нейтральной позицией, предоставляя достаточно информации для обсуждения.
Я только что прочитал эту статью, и мне действительно понравилось, как она написана. Автор использовал простой и понятный язык, несмотря на тему, и представил информацию с большой ясностью. Очень вдохновляюще!
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Автор приводит разные аргументы и факты, позволяя читателям сделать собственные выводы.
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Автор умело структурирует информацию, что помогает сохранить интерес читателя.
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Автор представляет свои аргументы с ясной логикой и последовательностью.
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Важно отметить, что автор статьи предоставляет информацию с разных сторон и не принимает определенной позиции.
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Это помогает стимулировать обсуждение и критическое мышление у читателей.
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Статья предлагает различные точки зрения на проблему без попытки навязать свое мнение.
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Автор статьи представляет информацию, основанную на разных источниках и экспертных мнениях.
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Статья предлагает глубокий анализ проблемы, рассматривая ее со всех сторон.
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