The procedure for considering an application for VAT refund

The VAT refund regulation is determined by Article 176 of the Tax Code.

1. Submitting a VAT return

As a standard, the procedure begins with the issuance of a declaration at the end of the reporting period and the preparation of a package of documents confirming the fact of overpayment. If the amount of taxes calculated on transactions that are the object of taxation exceeds the payments made, the difference is due to be returned or offset.

In order to qualify for a tax deduction, an organization must meet several conditions:

1. Receive goods and services received.
2. Pay for the acquired valuables and use them to carry out activities subject to VAT.
3. Have properly executed documents for the goods (invoices and others) and provide them for verification upon request.

Export VAT is reimbursed in a special manner. In order to be entitled to apply the zero tax rate, which applies to export operations, the company is obliged to provide documents confirming the sale of goods to a foreign partner and proving the fact that the goods were exported outside the country:

• contract for the supply of products to a foreign counterparty;
• an account statement reflecting a payment transaction from a foreign person;
• accompanying papers with customs marks on the movement of goods to the territory of another state.

The submission of the declaration itself is not sufficient grounds for the FTS to start the procedure for VAT compensation. Since recently, an indispensable condition for consideration of the issue is the corresponding application.

2. Desk check

The audit is carried out by the tax authority for the validity of the claims of the VAT payer for the reimbursement of part of the tax paid. For 3 months, IFTS employees study the declaration and the documents attached to it:

• determine the completeness and correctness of filling in the submitted documentation;
• control the compliance of the indicators indicated in the declaration with the tax accounting data;
• check the legality of the application of preferential rates, tax deductions, the correctness of the calculations of the base and the amount of taxes.

During the audit, the tax inspector has the right to request from the taxpayer any documents and explanations that may “shed light” on the operations that are dubious, from his point of view, for which the deduction is made. An employee of the IFTS may contact both the counterparties of the person being checked and the servicing bank if some issues require clarification. Refusal to provide the required information or its untimely submission is regarded as an offense that entails penalties.

Based on the results of the check, an act is drawn up. The act indicates the existing violations, and in their absence, a decision is made on the return. The term allocated for making such a decision is 7 days, and the inspector is obliged to notify the taxpayer of the result of consideration of the issue within 10 days, in writing.

3. Taxpayer objections

The procedure for refunding VAT from the budget provides for filing an appeal with higher tax authorities (regional department of the Federal Tax Service) in case of disagreement with the inspection about the results of the audit, as well as applying to arbitration if the organization believes that the refusal to return is unlawful. In the event of a court decision in favor of the taxpayer, the refund of the funds awarded is made according to the writ of execution, as a rule, with compensation for the delay in deduction and the incurred legal costs.

4. VAT refund

VAT is reimbursed by offsetting or transferring the due amount to the taxpayer's bank account.

VAT refund from the budget is made at the request of the organization using the specified details. The tax inspector who made the decision on reimbursement sends an order to the treasury to transfer the amount due within five days. If the established deadlines are violated, starting from the 12th day after a desk audit, interest on the budget debt to taxpayers is accrued at the Central Bank refinancing rate.

If the organization has debts to the budget, including penalties and fines, the tax office independently directs the amount of the refund to offset arrears. Also, at the request of the auditee, the reimbursement can be taken into account when paying taxes for future periods.

For large players in the market, tax revenues from which exceed 10 billion rubles over the past 3 years, a declarative procedure for VAT refunds is provided. The same opportunity applies to taxpayers presenting a bank guarantee for VAT along with the declaration.

The declarative procedure means that the payer of value added tax can apply for a refund of the overpayment (up to 5 days from the date of filing the declaration) and receive funds without waiting for the end of the check. In this case, the organization undertakes to return the reimbursement back, in full or in part, if, on the basis of the verification report, the amount accrued for reimbursement is less than the requested one or a decision is made to refuse. Within 5 days, the taxpayer makes a refund of excessively received funds at the request of the tax. A bank guarantee is “insurance” for the IFTS that the amounts claimed will be paid in full.

Refusal and other difficulties of "struggle" with the tax

The refund of overpaid VAT is considered one of the most difficult problems in the relationship between taxpayer organizations and the IFTS. As a rule, tax authorities take every opportunity to refuse a deduction, so litigation on this issue is a common practice for many enterprises. The actions of inspectors are often not limited to the study of documentation directly related to the subject of the audit, but also go beyond VAT operations.

Many attribute this to the “harmfulness” of the tax authorities, which does not want to give back the funds already collected to the treasury, however, the close attention of the state to taxpayers demanding a refund is justified by a large number of abuses in this area and impressive amounts of budget losses. Illegal VAT refund is a whole "business" associated with the use of fraudulent schemes.

Business leaders should remember that, unlike tax violations, fraud is a criminal offense that threatens with a real prison term of up to 10 years. If the amount of the required compensation is more than a quarter of a million rubles, we are talking about large amounts, more than 1 million rubles. - especially large amounts of damage to the state, and this is no longer a joke.

Based on the results of a desk audit, the tax inspectorate can even initiate a case against the head of an organization for attempted fraud if the documents provided and the nature of transactions related to VAT arouse suspicion in it.

All claims against the tax authorities must be justified, and compensation can only be claimed if the legality of the operations performed is beyond doubt. That is why you should not contact companies that promise to help with VAT refunds “with a 100% guarantee, legally”: in any case, the responsibility will fall on the taxpayer.

If the company really has the right to return, then the refusal is not a reason to give up. Legislation provides an opportunity for an honest taxpayer to defend their interests in appeal and court proceedings, and a decision in favor of the plaintiff in such cases is not uncommon.

VAT refund for individual entrepreneurs is a rather urgent issue for small businesses. The complexity of calculating this fiscal levy and the difference in applicable tax regimes give rise to some confusion about who is entitled to such compensation, how it is calculated and made. Not every entrepreneur can return VAT. Read about who can count on successful compensation in our material.

Who is eligible for compensation?

Only payers of this fiscal fee can present for compensation. Consequently, compensation is due only to individual entrepreneurs on the general taxation system. Individual entrepreneurs on the simplified tax system, UTII, ESHN or a patent do not have such an opportunity. Instead, they can make up for shortfalls in the final price of a good or service by simply increasing it.

Compensation is due only to individual entrepreneurs on the general taxation system.

A refund of the so-called "incoming" tax is possible. What does this mean?

The primary document that confirms the fact of payment for goods or services is an invoice. Companies and entrepreneurs who use OSNO allocate value added tax in this document. In the invoice for a consignment of goods worth 200,000 rubles, VAT will be 36,000 rubles (the usual VAT rate is 18%).

An entrepreneur on OSNO who bought a product will sell it at a premium, for 300 thousand rubles. VAT payable must be calculated according to the following formula: final tax (300 thousand x 18%) - 36 thousand input tax. 18 thousand rubles must be paid after the sale of the goods (Article 146 of the Tax Code of the Russian Federation). But what to do if the market situation has changed and the product is sold at a significant discount? After all, the “input” VAT was included in the payment for the batch. Or, for example, is the “final” VAT equal to zero, as in the case of exports? In this case, VAT can be returned. You can count on a VAT refund if its total payable is negative.

You can count on a VAT refund if its total payable is negative.

The compensation mechanism is as follows:

1. In the event that VAT is negative, this fact is reflected in the tax return.
2. The tax inspection conducts a cameral, as a result of which it finds out the validity of the reimbursement. The revision of documents lasts three months.
3. After completion of the inspection, the entrepreneur must submit an application for VAT refund to the inspection.
4. The refund is carried out in two ways: by offsetting against taxes, fines, arrears or penalties, or the funds are transferred to the current account.

You don't have to wait until the end of the test. In this case, along with the declaration, the individual entrepreneur submits to the tax bank guarantee and an application for the application of the declarative procedure for VAT refunds. In this case, the funds are returned to the current account within 12 days. Both mechanisms are spelled out in Art. 176 of the Tax Code of the Russian Federation.

Reimbursement of VAT is a rather lengthy process, and be prepared for the fact that the employees of the fiscal authorities will check accounting documents with great care. Therefore, papers must be designed ideally in terms of tax legislation. Only this approach will help you to return the overpaid VAT to the budget.

How to refund VAT from the budget? VAT is the most problematic tax for most businessmen working on the common system. However, sometimes it can bring not only costs and difficulties with document management, but also income. We are talking about the possibility of recovering tax from the budget. Consider the conditions for VAT refunds and the obstacles that a businessman may face when returning it.

Who and under what conditions can refund VAT

The one who pays it there can return VAT from the budget - this is logical. Those. we are talking only about businessmen who work on a common system. All "special regimens" and those who are exempt from VAT for other reasons are deprived of such an opportunity.

It is important to note here that a preferential tax rate, including zero, is not an exemption. Therefore, all beneficiaries can reimburse VAT on a general basis.

The general conditions for reimbursement "follow" from the VAT calculation principle. For each sale, the taxpayer issues an invoice in which the amount of tax is allocated based on the applicable rate.

When purchasing goods, services, etc. businessman receives "incoming" invoices with allocated tax. Of course, only if the suppliers also pay VAT. Therefore, working on a common taxation system, you should try to select suppliers - VAT payers.

Also, VAT is charged upon receipt of advances from buyers, and is reimbursed upon transfer of prepayments to suppliers.

At the end of the quarter, the entire refunded tax is deducted from the total accrued tax. In most cases, this difference will be positive. After all, the tax is charged on the entire proceeds, and is deducted only for part of the costs - for those of them that are confirmed by invoices.

And, for example, such a significant expense item as salary with accruals is “covered” by revenue, but, of course, it is not connected with any “incoming” invoices. The same applies to purchases from those contractors who do not pay VAT.

In what cases does a “negative” tax still arise? The main options are:

1. One-time transactions associated with a significant tax refund. For example, a company received a large order and purchased raw materials and materials for its implementation at a time. A similar situation arises when buying expensive fixed assets (for example, real estate). In this case, in a separate period, the amount of VAT deductions may exceed accruals.
2. Application of preferential rates of 0% or 10%. If a businessman sells products or services at reduced rates, but purchases at “regular” rates, this often results in a “negative” VAT. First of all, this concerns exporters working at a "zero" rate.

VAT refund procedure

The general regulation of the VAT refund is given in Art. 176 of the Tax Code of the Russian Federation.

Before you start the refund procedure, you need to understand that you generally have the right to it. This is determined when filling out the declaration. But even if, according to the results of the calculations, it turned out that the budget owes you - do not rush to submit a report to the tax office.

Any declaration received by the IFTS undergoes a cameral check. But if it provides for a tax refund, the attention of inspectors increases many times over.

Therefore, it is necessary to scrupulously check all supporting documents, first of all, “incoming” invoices. You need to be prepared for the fact that the tax authorities will check each of your suppliers and buyers using the ASK VAT-2 automated system. Therefore, all counterparties included in the declaration must be "white", i.e. actually conduct business, submit reports and pay taxes.

Also, the tax authorities, as part of a desk audit, can send additional requests and even go “on the ground” to inspect the premises of the taxpayer. The call of the company's management to the IFTS for a commission is not excluded.

All these measures are aimed at making the reimbursement procedure as difficult as possible for a businessman. Therefore, to receive tax from the budget, properly executed documents alone are not enough. It also requires perseverance and strong nerves.

But if all the problems have been solved, the stage of the return of funds begins. We will tell you in what terms you can expect to receive money in the next section.

You also need to remember that before returning the inspector will automatically conduct a test. They will "close" at the expense of overpayment the previously formed arrears not only on VAT, but also on other federal taxes, as well as on fines and penalties.

In addition, the taxpayer may voluntarily set off the refundable amount against future payments (clause 6, article 176 of the Tax Code of the Russian Federation).

Terms of VAT refund

With the "standard" VAT refund scheme, the following options are possible

1. In the absence of signs of violations, a desk audit lasts up to 2 months (clause 2, article 88 of the Tax Code of the Russian Federation). Next, the tax authorities are given 7 days to make a decision and send it to the treasury. Transfer of funds is made within 5 days. Therefore, with the “problem-free” option, it will take 2 months and 12 days from the submission of the declaration to the receipt of funds. Of course, theoretically, a desk audit can be completed even faster, but usually officials “drag” until the last day.
2. If the inspectors have suspicions during the inspection, then its period can be extended up to 3 months. Consequently, the total reimbursement period is extended to 3 months and 12 days.
3. If the suspicions are confirmed and violations are detected, then two options are possible:

A. Violations "cover" the entire refundable tax. In this case, the return is canceled and it makes no sense to talk about the timing.

B. According to the results of the audit, the reimbursement was denied only partially. Then the timing for the return from the budget will also depend on the provisions of Art. 100 and 101 of the Tax Code of the Russian Federation. Verification in the presence of violations can last up to 3 months. Next, 10 days are given to the tax authorities to draw up an act. The act must be sent to the taxpayer within 5 days. After that, the businessman can submit objections to the act within a month. After another 10 days, a decision is made, and 5 days after it, the Treasury transfers money.

As a result, the period for tax refund is delayed up to 5 months.

(3 months + 10 days + 5 days + 1 month + 10 days + 5 days)

It should be noted that even if there is a refund decision, the funds will not be returned to the taxpayer “automatically”. It is also necessary to write a corresponding application, and it must be received by the tax authorities before a decision is made. Otherwise, you will have to wait another month for a refund (clause 11.1, article 176 and article 78 of the Tax Code of the Russian Federation).

In case of violation of the established deadlines, the businessman has the right to receive not only the amount of the refunded tax, but also interest for the delay, calculated from the refinancing rate of the Central Bank of the Russian Federation (clause 10, article 176 of the Tax Code of the Russian Federation).

How can I get my tax refund faster?

As shown above, the return of VAT from the budget is a very lengthy process. Even with the most favorable option, it takes almost 2.5 months.

Of course, it is very unprofitable for businessmen to “freeze” their funds for several months. However, there is an option that allows you to significantly (several times) reduce this period. This is the so-called "declarative" procedure for compensation, provided for in Art. 176.1 of the Tax Code of the Russian Federation.

In this case, the money can be received within 15 days after the submission of the declaration. For each of the stages (submission of an application, its consideration by the IFTS and the transfer of funds by the treasury), the law allocates 5 days.

The following can count on an accelerated VAT refund:

1. The largest taxpayers with tax payments in excess of 2 billion rubles. for 3 years.
2. Those who provided a guarantee or a bank guarantee. Moreover, the guarantor must be the largest taxpayer, and the guarantor bank must comply with the requirements of Art. 74.1 of the Tax Code of the Russian Federation on the amount of capital and other basic parameters.
3. Residents of territories of advanced economic development. They can receive this benefit if they provide a guarantee to a management company authorized by the Government of the Russian Federation.

Expedited reimbursement does not cancel the office verification of the declaration, which is carried out “on a general basis”. If it is revealed that the tax amount (or part of it) was unreasonably reimbursed, then the businessman will have to return the money to the budget and pay penalties based on the doubled refinancing rate of the Central Bank of the Russian Federation (clause 17, article 176.1 of the Tax Code of the Russian Federation).

Conclusion

The law provides for the possibility of recovering VAT from the budget if the deductions for the tax period were greater than the accruals.

Before submitting documents for a return, you must carefully check all the indicators and make sure that the counterparties are “reliable”.

In general, the return procedure can take from 2.5 to 5 months, depending on the results of a desk audit.

However, in some cases, an accelerated order is also possible - within 15 days.

Every novice entrepreneur who has registered his own IP is faced with the need to maintain financial statements.

Knowledge and strict adherence to the current rules of the taxation system gives a businessman the opportunity to protect himself from possible problems with the tax service, and in some cases even save a little money.

VAT is one of the most difficult to calculate. The key difficulty in calculating such a tax lies not only in the various interest rates, but also in some of the features associated with the possibility of obtaining a refund of the assigned tax payment.

What it is?

If you look through any available business directory, you can see that VAT is a tax levied on a company, or an enterprise engaged in the production and sale of products or services.

VAT creates a kind of buffer for the additional market value of a company's product. It is calculated as the ratio between the original price of the purchased goods and its new price, at which the sale will be made.

Today, the tax rate in the Russian Federation is eighteen percent on the vast majority of imported products. But some categories of goods are subject to a lower percentage: only ten percent. For example, food, goods used in medicine. Products made in the country.

All categories of goods shipped outside the Russian Federation (export) are not taxed. True, in a number of countries of the world, even exported goods may be subject to VAT. For example, in Hungary VAT is twenty-seven percent, in Switzerland about eight percent, in Sweden all exported goods and services are subject to 25 percent taxes, in Thailand VAT reaches seven percent.

Are you familiar with the concept of reinvestment? Here are details about the procedure for reinvestment of funds, as well as examples of the operation.

Who pays?

Almost every businessman who has opened his own enterprise is faced with the requirement to pay VAT.

The tax is levied on companies, individuals and legal entities that create additional value and have a general taxation regime.

Individual entrepreneurs and enterprises that keep records in special tax regimes can be exempted from paying tax.

Tax rates

As mentioned above, the current taxation system in Russia for legal entities and individuals assumes the following VAT percentage rates:

• Zero rate. Can be applied to exporting companies. Confirmation is required with a full package of documents for export-oriented transactions.
• Ten percent. It is used for the vast majority of children's and food products.
• eighteen percent. The largest amount of VAT, established for the vast majority of individual entrepreneurs and enterprises.

Invoice: drafting

The invoice is one of the main documents in matters of VAT payment.

Such a document is essential in the process of filing a tax return.

In the process of transferring property rights or selling certain products, tax is charged by issuing an invoice.

For example, a buyer, upon receiving an invoice, must make all the necessary entries in his book of transactions, thereby confirming the right to receive a tax deduction in the future. The amount of money indicated in the invoice is taken into account when compiling and submitting a declaration to the tax service.

The procedure for issuing this type of document by legal entities is prescribed in a letter from the Ministry of Finance dated May 26, 2015 and article 169 of the Tax Code of Russia.

An invoice may not be drawn up only by those companies and businessmen who have certain tax preferences.

What you should pay attention to

In the process of checking addresses, confusion can arise, because many enterprises indicate their actual location in the documentation, and not the legal address. Also, errors can be made in the process of issuing payment documentation numbers and in the name of the company.

How to calculate VAT? Example

First example

Let's say an entrepreneur opened a small denim store.

However, to get started, he should find a wholesale supplier from whom he could purchase goods.

Suppose a supplier is found and fifty pairs of jeans were bought from him for a total of ten thousand rubles (two hundred rubles for one pair of jeans).

In such a case, eighteen percent of the tax was already included in the cost of the clothes, which the wholesale supplier would have to pay.

Two hundred rubles is 118 percent (or 1.18). The price of one pair of jeans, excluding value added tax (wholesale supplier) is 169.5 rubles (the cost has been rounded for ease of calculation).

Consequently, thirty and a half rubles from each pair of jeans is the VAT paid by the entrepreneur, or 1,525 rubles for the entire batch of jeans. This amount will be treated as an "incoming" contribution.

When purchasing materials for their subsequent retail sale, an entrepreneur needs to prove that VAT is already included in the cost of goods, in this case, this proof is an invoice, check or invoice with the corresponding tax lines. Accounting must be clear and transparent for the tax service.

Before the value of ready-to-sell products is generated, the entrepreneur should deduct the value added tax from the purchased goods - the amount of money deducted and will serve as the basis for the subsequent calculation of the tax. After having already created the finished product, it is necessary to take into account the tax, namely, eighteen percent.

Suppose that an entrepreneur was able to sell jeans bought from a wholesaler at a price of 1,000 rubles apiece.

In this case, after the sale of the entire batch, revenue in the amount of 50 thousand rubles will come.

A similar amount is similar to the previous 118 percent, in other words, the base of the "outgoing" VAT will be equal to:

• 50 thousand rubles / 1.18 = 42,373 rubles (100 percent);
• 50 thousand rubles - 42,373 \u003d 7,627 rubles.

Ultimately, the entrepreneur will have to pay 7,627 - 1,525 = 6,102 rubles.

Second example

Clothes were bought at a price of 2,000 rubles, and sold already at 3,000 rubles. In this example, the amount of money required to pay value added tax can be calculated even more simply: the entire value added (thousand rubles) is taken as 1.18 or 118 percent. Therefore, the amount of VAT at the rate of eighteen percent will be:

• 1,000 / 1.18 = 847.5 rubles;
• 1,000 - 847.5 = 152.5 rubles.

If an identical number of goods were sold as bought, then the VAT to be paid can be calculated simply on the value added per unit of goods (the difference between the cost of purchase and sale).

Tax refund - how to return VAT

The refund implies the use of a tax deduction, which is the amount of money by which the state allows to reduce the tax required to be paid on the sale of goods or services.

According to the Russian legal framework, enterprises and private entrepreneurs that use the general taxation system, but do not have any tax preferences and work with goods and services subject to the taxation system, can take advantage of the possibility of VAT refunds.

In the vast majority of cases, VAT is accepted for deduction, the amount of which is presented by the supplier of the service or product. A private businessman is able to recover the accrued tax if he performs the duties of a tax agent.

VAT refund process for a legal entity

• Providing tax documentation, which specifies the amount of money required for reimbursement.
• Carrying out chamber assessment by employees of the tax service. The verification is carried out within ninety calendar days from the date of submission of the documentation.
• Making a final decision by the tax authority whether a VAT refund will be carried out or a refusal has been received.

In the vast majority of cases, the tax authorities, referring to the formal conditions of refusal, try to make a decision to refuse a tax refund. As a result, such a process often leads to proceedings in the courtroom.

VAT refund when buying a car

Is it possible to get VAT back from buying a car? In the case of buying a new or used car, Russian legislation allows you to return part of the tax paid exclusively to non-residents of the country, because they are not required to pay Russian taxes, such as residents of the Russian Federation.

Return when buying an apartment or house

How to return VAT from the purchase of an apartment? Based on article two hundred and twenty of the Tax Code of Russia, an individual has the legal right to provide a tax deduction (property) in the amount of money that was spent on the construction or purchase of a house (apartment) in the state, in the amount of actual waste, but not more than a million Russian rubles.

The taxpayer can return the tax from the purchase of a house or apartment in a mortgage in credit institutions located in the country. In particular, interest on a property loan is subject to reimbursement, not more than one million rubles.

For certain specific transactions, the right to a VAT refund arises under the following circumstances:

• "Import" VAT can be deducted and claimed for its refund only after the tax is paid in full at the border customs;
• VAT on normalized costs can be accepted only within the limits of the current standard;
• when renting federal/municipal property, the tax is refunded after it has been paid as a tax agent.

What are the documents for VAT refund?

In the tax legislation, the list of documentation required for VAT compensation is not regulated. The taxpayer submits the following papers to the Federal Tax Service at the place of registration:

• a handwritten application for compensation;
• declaration (copy) for the period in which the amount of deductions exceeded the calculated amount of VAT;
• a letter where the taxpayer asks to return the amount of compensation to a bank account, or to offset the compensated VAT against the existing tax arrears for other reporting periods.

This list of documents is minimal. How The procedure for refunding a part of VAT to a taxpayer is a legal operation that occurs in the event that the tax to be deducted exceeds the amount calculated for payment. From the point of view of theory, VAT compensation from the budget should not be accompanied by any difficulties. However, in practice, the largest number of tax disputes is associated with VAT refunds.

How does the VAT refund process begin?

The purchase of goods for sale, raw materials and materials used in production, the receipt of paid services from third-party organizations - all these facts of the economic activity of the organization give grounds to declare the deduction of "incoming" VAT. When generating a quarterly declaration, this amount is shown in lines 120-180 of Section 3. In addition to deducting VAT on ordinary activities, entities can act as tax agents.

The “overpayment” of the tax can be reimbursed by business entities of any organizational and legal form that apply DOS and are obliged to pay VAT under tax legislation.

Conditions for VAT refund

For the successful completion of the reimbursement operation, a number of mandatory conditions must be met:

• received assets (services, goods, materials) must be reflected in accounting registers;
• documentary justification for the receipt is accompanied by a correctly completed invoice;
• products for which VAT is claimed to be deductible are not included in the list of tax-exempt goods.

As a rule, the tax authorities will require primary documents justifying the VAT deduction - "incoming" invoices, books of purchases and sales. In addition, bank statements, customs declarations and contracts with counterparties may be required.

Important: the condition for a successful VAT refund is the impeccable completion of the primary documents on the basis of which the tax deduction was made.

Mandatory desk audit - a condition for VAT refunds

The most unpleasant thing for the taxpayer will be the mandatory desk audit, which will last at least three months.

During the verification process, the inspector, first of all, checks the correctness of filling out the tax declaration and the compliance of the data in the report with the primary documentation. If there are doubts about the legality of the claimed compensation, the controlling body has the right to conduct cross-checks and request documents from counterparties-suppliers.

Remember: failure to submit the documents requested during a desk audit within the established time limits is fraught with a fine. If it is impossible to ensure the transfer of the necessary papers within the required time, it is advisable for the taxpayer to file a petition for an extension of the verification period.

Any errors or contradictions found during the inspection serve as the basis for requesting written explanations from the taxpayer. Five days were allotted for the provision of an explanatory note - during this period, the enterprise is obliged to substantiate and confirm the right to a tax deduction or adjust the VAT return.

Completion of the check

Based on the results of the comparative and verification procedures, the tax inspectorate must draw up a final document - an audit report. It should reflect the following information:

• detected discrepancies or errors with official confirmation (indication of specific primary documents in which discrepancies were identified);
• certification of the fact that there were no errors in the application of the tax deduction and the corresponding VAT refund;
• the operative part is a conclusion on the admissibility of a tax refund or a reasoned refusal.

If the audit passed without claims from the controlling authority, then within 7 days the amount of the refunded VAT should be credited to the applicant's bank account. This will happen if the taxpayer initially applied for a refund from the budget. If, on the personal account of the organization (IE), there is a VAT arrears that have developed in previous reporting periods, then the refunded tax will be redirected to pay off the debt.

The VAT refund of the tax authority has a specific period - 12 days from the date of the favorable decision. If within the specified period the budget money has not been credited to the applicant's account, then he can increase his financial requirements by calculating the interest for the delay.

Refusal to refund VAT

The state is reluctant to return money from the budget to taxpayers, so a common outcome of a desk audit is a denial of VAT compensation.

The refusal must be clearly motivated and contain a list of detected contradictions or errors. Based on the results of documentary control, the tax authority may refuse to refund in whole or in part. "Doubtful" amounts not accepted for deduction must be listed in the act.

If the taxpayer is completely sure that he is right, he retains the right to challenge the results of the tax audit. It is necessary to state in writing your objections to the controversial points of the inspection report and submit the document to the fiscal authority.

You should know: the tax inspectorate is obliged to accept the submitted objections of the taxpayer, but has the right not to take them into account when issuing a final verdict on the full or partial refusal of VAT compensation.

Refusal to refund tax can be associated with even more serious consequences - the tax office may not accept the declared VAT deductions, charge additional tax and appropriate penalties.

Appeal and Arbitration

When making a refusal to refund the tax fee, a business entity can protect its rights. The algorithm of actions of the taxpayer is as follows:

• filing an application (appeal) with the head inspectorate of the Federal Tax Service with a protest against the results of the audit and refusal to refund VAT;
• upon confirmation of the refusal - filing a claim with the Arbitration Court.

Arbitration courts have become more loyal to taxpayers in recent years. If there are no obvious signs of illegal VAT refunds and the refusal of the tax authority is formal, then the applicant has a chance to get the tax refund through the courts.

However, prior to the commencement of consideration of a tax dispute in the court of an organization, the following measures must be taken:

• check the correctness of invoices received from counterparties and their compliance with the original receipt documents;
• in the presence of a preferential regime (taxation at a rate of 0% or exemption from VAT), ensure separate accounting of transactions - according to the general procedure and according to the privileged regulations;
• check counterparties whose documents are subject to a tax deduction for good faith - obtain an extract from the Unified State Register of Legal Entities, copies of statutory documentation and balance sheets.

If the judicial authority takes the side of the taxpayer, then within two months after the issuance of a positive verdict, the tax authorities are obliged to return the amount of compensation to the applicant. In addition, when filing a claim, it is advisable to include interest for late transfer of money, costs for legal services and court fees in the amount of the refund.

Exceptional refund policy

The tax law provides for the possibility of expediting the VAT refund procedure for a certain category of taxpayers. If, over the past three years, an organization has transferred 10 billion rubles of tax fees to the state treasury, it can apply for a VAT refund under a simplified procedure. Within 5 days after the submission of the tax return, an application for a VAT refund is submitted, and after another 5 days, the FTS division makes a decision on early tax compensation.

Accelerated reimbursement is provided by a bank guarantee, according to which the money returned to the taxpayer will be transferred back to the state budget if the result of the desk audit is not in favor of the applicant.