Утверждены новые формы реестров документов для подтверждения нулевой ставки по НДС

Екатерина Уцына

Утверждены новые формы реестров документов для подтверждения нулевой ставки по НДС
AndrewLozovyi / Depositphotos.com

ФНС России утвердила формы, порядок заполнения и форматы представления реестров, предусмотренных налоговым законодательством для подтверждения нулевой ставки по НДС (приказ ФНС России от 23 октября 2020 г. № ЕД-7-15/772@). Приказ вступает в силу по истечении одного месяца со дня его официального опубликования, но не ранее 1 числа очередного налогового периода по НДС.

Документом утверждаются следующие формы документов:

реестр таможенных деклараций (полных таможенных деклараций); реестр документов, подтверждающих факт оказания услуг по транспортировке нефти и нефтепродуктов трубопроводным транспортом; реестр документов, подтверждающих факт оказания услуг по организации транспортировки (услуг по транспортировке в случае ввоза на территорию РФ) природного газа трубопроводным транспортом; реестр полных таможенных деклараций либо документов, подтверждающих факт оказания услуг по транспортировке нефти и нефтепродуктов трубопроводным транспортом, а также транспортных, товаросопроводительных и (или) иных документов; реестр таможенных деклараций (полных таможенных деклараций), а также транспортных, товаросопроводительных и (или) иных документов; реестр деклараций на товары, вывезенные из России за пределы таможенной территории ЕЭС, либо транспортных, товаросопроводительных и (или) иных документов; реестры транспортных, товаросопроводительных и (или) иных документов, подтверждающих вывоз товаров за пределы территории РФ (ввоз товаров на территорию РФ) при перевозке товаров железнодорожным, автомобильным, воздушным или водным транспортом.

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Напомним, в соответствии с нормами налогового законодательства, налогоплательщик для подтверждения права на применение нулевой ставки по НДС должен представить в налоговые органы вышеуказанные реестры. Направляются они в электронном виде по ТКС, а налоговый орган проводит камеральную проверку документов. В ходе проведения мероприятий налогового контроля, инспекторы могут затребовать у налогоплательщика документы, сведения из которых включены в реестры (п. 15 ст. 165 Налогового кодекса).

Источник: garant.ru

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