Екатерина Уцына
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Правительство РФ приняло решение о продлении системы Tax free еще на год – до 31 декабря 2021 года (постановление Правительства РФ от 20 января 2021 г. № 22).
Напомним, что эта система, начавшая действовать в России с 2018 года, позволяет иностранцам вернуть НДС с покупок, сделанных в России. Вернуть налог могут все иностранные граждане, кроме туристов из стран ЕЭС, куда помимо России входят Белоруссия, Казахстан, Армения и Киргизия (ст. 169.1 Налогового кодекса).
Возврат налога осуществляется за любые товары, включая технику, продукты питания, одежду, ювелирные изделия, книги, лекарства, приобретенные в течение одного дня на сумму не меньше 10 тыс. руб. Единственное исключение – подакцизные товары (ст. 181 НК РФ) и товары, определенные Правительством РФ, в частности, приобретенные через интернет (п. 2 ст. 169.1 НК РФ).
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Право физлица на возврат НДС подтверждают иностранный паспорт с отметкой о пересечении границы и специальный документ — чек Tax free. Иностранный гражданин с вышеуказанными документами обращается за возвратом налога к оказывающим услуги по компенсации суммы НДС компаниям.
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