Екатерина Уцына
Variant / Depositphotos.com
Налоговая служба определила формат взаимодействия исполнителей услуг по компенсации НДС по системе Tax free с продавцами (приказ ФНС России от 8 декабря 2020 г. № КЧ-7-15/885@). Приказ вступает в силу по истечении 10 дней после даты официального опубликования (15 января 2021 года).
Согласно порядку, лица, оказывающие услуги по компенсации, после предоставления услуги, на основании соглашения с организацией розничной торговли направляют ей полученные от ФТС России сведения из документов (чеков) для компенсации суммы НДС, в том числе из электронных документов (чеков), сведения о проставленных на таких документах российскими таможенными органами отметках, а также сведения о компенсированных физлицам – иностранным гражданам суммах налога. Направляются такие сведения не реже одного раза в месяц по согласованной сторонами дате на основании заключенного между ними соглашения.
В соответствии с нормами налогового законодательства, лицами, оказывающими услуги по компенсации, передают электронные документы (чеки) организациям розничной торговли в электронной форме по телекоммуникационным каналам связи и (или) на машинных носителях информации (подп. 2.11 п. 1 ст. 164 Налогового кодекса).
При этом, в обязательном порядке используются средства, обеспечивающие защиту информации от несанкционированного доступа посредством шифрования, гарантирующие достоверность информации на основе применения усиленной квалифицированной электронной подписи, достаточные для обеспечения конфиденциальности информационного взаимодействия участников информационного взаимодействия, а также для подтверждения целостности и подлинности электронного документа (чека).
Также налоговая служба утвердила формат и порядок направления в электронной форме сведений, а также порядок передачи электронных документов (чеков) для получения компансации НДС по системе Tax free (приказ ФНС России от 8 декабря 2020 г. № КЧ-7-15/886@). Дата его вступления в силу – по истечении 10 дней после даты официального опубликования (15 января 2021 года).
Реестр представляется для подтверждения обоснованности применения нулевой ставки по НДС и налоговых вычетов налогоплательщиком при реализации услуг по компенсации. В него включаются сведения из документов (чеков) для компенсации суммы налога и (или) из документа (чека) для компенсации суммы налога, оформленного в электронной форме, содержащих отметку российских таможенных органов, подтверждающую вывоз товаров за пределы таможенной территории ЕЭС (за исключением вывоза товаров через территории государств — членов Евразийского экономического союза) через пункты пропуска через российскую границу. Также в реестр включаются сведения о сумме НДС, компенсированной физлицам (ст. 169.1 НК РФ).
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
В строках реестра указываются код налогового периода, отчетный год, сведения о налогоплательщике (наименование, ИНН, КПП) в случае его реорганизации или ликвидации – соответствующие коды, коды операций, налоговая база (в рублях) и другие сведения.
В графах реестра указываются следующие сведения:
ИНН и наименование организации розничной торговли, выдавшей документ (чек) для компенсации суммы налога; порядковый номер и дата документа (чека) для компенсации суммы налога; порядковый номер и дата кассового чека; номер (артикул) товара, указанного в документе (чеке) для компенсации суммы налога наименование реализованных товаров, указанных в документе (чеке) для компенсации суммы налога; количество (объем) реализованных товаров, указанных в документе (чеке) для компенсации суммы налога; единица измерения итогового значения по ОКЕИ; стоимость товаров, реализованных организацией розничной торговли физлицу с учетом суммы НДС; ставка и сумма НДС, исчисленная налогоплательщиком — организацией розничной торговли по товарам, реализованным физлицу; сумма налога, компенсированная физлицу по реализованному организацией розничной торговли товару, за вычетом стоимости услуг по компенсации суммы НДС, исчисленного организацией розничной торговли при реализации товаров физлицу; налоговая база по соответствующей операции по реализации услуг, обоснованность применения нулевой ставки по НДС по которой документально подтверждена, и другие.
Russian
Great write-up, I am normal visitor of one¦s site, maintain up the excellent operate, and It’s going to be a regular visitor for a long time.
Hello.This article was really interesting, especially because I was searching for thoughts on this subject last Sunday.
I am curious to find out what blog platform you are using? I’m experiencing some minor security issues with my latest site and I’d like to find something more safeguarded. Do you have any solutions?
I like the valuable info you supply for your articles. I will bookmark your weblog and take a look at once more here frequently. I am fairly certain I will be told many new stuff proper right here! Good luck for the next!
I was more than happy to seek out this net-site.I wanted to thanks in your time for this excellent learn!! I positively enjoying every little bit of it and I have you bookmarked to take a look at new stuff you weblog post.
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I imply, I know it was my option to learn, but I truly thought youd have one thing attention-grabbing to say. All I hear is a bunch of whining about one thing that you may fix if you happen to werent too busy searching for attention.
I do love the way you have framed this matter plus it really does present me a lot of fodder for consideration. On the other hand, coming from what I have witnessed, I simply just wish as other feedback pile on that people keep on point and don’t get started upon a soap box of some other news of the day. Yet, thank you for this fantastic point and though I do not agree with it in totality, I value your point of view.
Yay google is my king helped me to find this great site! .
I am often to blogging and i really appreciate your content. The article has really peaks my interest. I am going to bookmark your site and keep checking for new information.
Please let me know if you’re looking for a article author for your blog. You have some really good articles and I feel I would be a good asset. If you ever want to take some of the load off, I’d absolutely love to write some content for your blog in exchange for a link back to mine. Please shoot me an email if interested. Many thanks!
The subsequent time I learn a blog, I hope that it doesnt disappoint me as much as this one. I mean, I do know it was my option to read, but I actually thought youd have one thing attention-grabbing to say. All I hear is a bunch of whining about something that you can repair in case you werent too busy on the lookout for attention.
Hello there I am so happy I found your site, I really found you by error, while I was looking on Askjeeve for something else, Nonetheless I am here now and would just like to say many thanks for a remarkable post and a all round entertaining blog (I also love the theme/design), I don’t have time to read through it all at the minute but I have book-marked it and also included your RSS feeds, so when I have time I will be back to read a lot more, Please do keep up the excellent work.
so much great info on here, : D.
I cherished up to you will receive carried out proper here. The cartoon is tasteful, your authored material stylish. however, you command get got an edginess over that you would like be turning in the following. ill definitely come further previously once more as precisely the similar nearly very often inside of case you protect this increase.
My brother suggested I would possibly like this web site. He was once totally right. This publish truly made my day. You can not imagine just how much time I had spent for this information! Thank you!
Aw, this was a very nice post. In idea I want to put in writing like this moreover – taking time and actual effort to make a very good article… but what can I say… I procrastinate alot and certainly not appear to get something done.
Sweet site, super layout, rattling clean and use friendly.
This web page is known as a walk-by for all the information you wanted about this and didn’t know who to ask. Glimpse right here, and also you’ll positively uncover it.
Hi, Neat post. There’s a problem with your site in internet explorer, would test this… IE still is the market leader and a big portion of people will miss your fantastic writing because of this problem.
Enjoyed looking at this, very good stuff, thanks.
Deference to op, some wonderful entropy.
Thank you for sharing with us, I believe this website genuinely stands out : D.
Hello my friend! I want to say that this article is amazing, nice written and come with approximately all significant infos. I would like to see more posts like this .
Yay google is my queen helped me to find this outstanding site! .
What Is FitSpresso? It is a nutritional formula that is produced by the Natures Formulas.
I love forgathering useful information , this post has got me even more info! .
you have a great blog here! would you like to make some invite posts on my blog?
Hey there! Do you know if they make any plugins to protect against hackers? I’m kinda paranoid about losing everything I’ve worked hard on. Any suggestions?
Hi! I’ve been reading your web site for a while now and finally got the courage to go ahead and give you a shout out from Atascocita Tx! Just wanted to mention keep up the fantastic work!
After all, what a great site and informative posts, I will upload inbound link – bookmark this web site? Regards, Reader.
Its such as you learn my mind! You appear to understand so much approximately this, such as you wrote the ebook in it or something. I believe that you can do with some p.c. to force the message home a bit, however other than that, this is wonderful blog. A fantastic read. I will definitely be back.
Lottery Defeater Software is a digital tool designed to assist individuals in improving their chances of winning in various lotteries.
I keep listening to the rumor talk about getting free online grant applications so I have been looking around for the top site to get one. Could you advise me please, where could i get some?
Renew: An OverviewRenew is a dietary supplement that is formulated to help in the weight loss process.
What Is Sugar Defender? Sugar Defender is a new blood sugar-balancing formula that has been formulated using eight clinically proven ingredients that work together to balance sugar levels.
Excellent post. I was checking continuously this blog and I’m impressed! Extremely helpful info particularly the last part 🙂 I care for such information much. I was seeking this certain information for a long time. Thank you and best of luck.
I am really loving the theme/design of your website. Do you ever run into any internet browser compatibility issues? A handful of my blog readers have complained about my blog not working correctly in Explorer but looks great in Firefox. Do you have any suggestions to help fix this issue?
Hi, i read your blog occasionally and i own a similar one and i was just curious if you get a lot of spam responses? If so how do you reduce it, any plugin or anything you can suggest? I get so much lately it’s driving me crazy so any help is very much appreciated.
What is Sugar Defender? Is it safe for blood sugar? The inventor of Sugar Defender, a natural supplement that supports glucose levels, is Tom Green.
Hey, you used to write excellent, but the last several posts have been kinda boringK I miss your super writings. Past few posts are just a little bit out of track! come on!
Thank you for some other informative website. Where else may just I get that type of info written in such a perfect manner? I’ve a project that I’m simply now working on, and I’ve been on the glance out for such info.
I like what you guys are up too. Such intelligent work and reporting! Carry on the excellent works guys I’ve incorporated you guys to my blogroll. I think it’ll improve the value of my site :).
Helpful information. Fortunate me I discovered your website by chance, and I am stunned why this twist of fate didn’t came about earlier! I bookmarked it.
Great V I should definitely pronounce, impressed with your website. I had no trouble navigating through all tabs as well as related info ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your client to communicate. Excellent task..
Yay google is my world beater helped me to find this outstanding website ! .
What is ProDentim? ProDentim is an innovative oral care supplement with a unique blend of ingredients designed to promote better oral and dental health
I like what you guys are up also. Such clever work and reporting! Carry on the excellent works guys I have incorporated you guys to my blogroll. I think it’ll improve the value of my website :).
Nice blog here! Also your website loads up fast! What web host are you using? Can I get your affiliate link to your host? I wish my web site loaded up as quickly as yours lol
I’m very happy to read this. This is the kind of manual that needs to be given and not the accidental misinformation that’s at the other blogs. Appreciate your sharing this best doc.
Almost all of whatever you mention happens to be astonishingly accurate and that makes me wonder why I hadn’t looked at this in this light before. This particular piece really did turn the light on for me personally as far as this topic goes. Nevertheless there is one issue I am not necessarily too comfy with and while I attempt to reconcile that with the central idea of the issue, permit me observe what the rest of your readers have to say.Nicely done.
I’m not sure exactly why but this web site is loading incredibly slow for me. Is anyone else having this problem or is it a issue on my end? I’ll check back later and see if the problem still exists.
FitSpresso: An Outline FitSpresso is a weight management formula made using five herbal ingredients.
Keep functioning ,impressive job!
certainly like your web-site but you need to check the spelling on quite a few of your posts. Many of them are rife with spelling issues and I find it very bothersome to tell the reality on the other hand I¦ll surely come back again.
I like what you guys are up too. Such smart work and reporting! Keep up the superb works guys I have incorporated you guys to my blogroll. I think it’ll improve the value of my website 🙂
I truly enjoy studying on this internet site, it has got superb posts.
I like this website very much so much fantastic info .
Your style is so unique compared to many other people. Thank you for publishing when you have the opportunity,Guess I will just make this bookmarked.2
Fantastic blog! Do you have any recommendations for aspiring writers? I’m planning to start my own blog soon but I’m a little lost on everything. Would you recommend starting with a free platform like WordPress or go for a paid option? There are so many choices out there that I’m completely confused .. Any recommendations? Many thanks!
I truly appreciate this post. I have been looking all over for this! Thank goodness I found it on Bing. You’ve made my day! Thank you again!
Hello, i read your blog from time to time and i own a similar one and i was just curious if you get a lot of spam feedback? If so how do you prevent it, any plugin or anything you can suggest? I get so much lately it’s driving me mad so any help is very much appreciated.
Lottery Defeater Software: What is it? Lottery Defeater Software is a completely automated plug-and-play lottery-winning software. The Lottery Defeater software was developed by Kenneth.
Thanks for another informative blog. Where else could I get that type of information written in such an ideal way? I’ve a project that I’m just now working on, and I’ve been on the look out for such information.
I always was concerned in this subject and stock still am, thanks for posting.
It’s the best time to make some plans for the long run and it’s time to be happy. I’ve read this publish and if I may I want to suggest you few interesting things or advice. Maybe you can write next articles referring to this article. I want to learn more issues about it!
Hey there! I know this is kind of off topic but I was wondering if you knew where I could locate a captcha plugin for my comment form? I’m using the same blog platform as yours and I’m having difficulty finding one? Thanks a lot!
Glad to be one of many visitors on this awful site : D.