Екатерина Уцына
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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).
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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.
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