Tax Free: правовые основы участия в системе такс-фри

Продавец tax free – это организация, которая через розничный магазин продает товары и возвращает (компенсирует) покупателю НДС, уплаченный в стоимости товара. Предприниматели не могут быть продавцами в системе tax free (подп. 2.11 п. 1 ст. 164, п. 1, 5 ст. 169.1 НК, п. 2 перечня критериев, утв. постановлением Правительства от 06.02.2018 № 105).

Обычно продавцы выплачивают покупателям компенсацию НДС через оператора – посредника. Например, через банк или специализированную компанию. В нашей рекомендации таких продавцов будем называть обычными продавцами. Продавцов, которые выплачивают компенсацию напрямую, без посредника, назовем продавцами-операторами.

Основной документ, в котором установлены требования к продавцам, – постановление Правительства от 06.02.2018 № 105. С 2020 года в постановление внесли ряд поправок (постановление Правительства от 19.12.2019 № 1719).

Срок действия tax free продлилидо 31 декабря 2020 года.
Расширили территорию, на которой действует система. Например, в перечень регионов добавили Приморский и Хабаровский край, Ленинградскую область.
Сняли запрет на участие розничныхорганизаций, которые созданы менее двух лет назад и у которых есть налоговая задолженность.
Из перечня мест размещения организаций розничной торговли исключили конкретные адреса. Теперь участвовать в проекте могут любые розничные организации, расположенные на территории 16 регионов.

Организация, которая намерена стать участником системы, должна быть российской, платить НДС и находиться на территории одного из 16 регионов, которые указаны в перечне, утвержденном постановлением Правительства от 06.02.2018 № 105. Другие ранее установленные ограничения больше не действуют. Правительство отменило их постановлением от 19.12.2019 № 1719.

Для участия в системе tax free организация должна быть включена в специальный перечень. Чтобы попасть в этот перечень, в Минпромторг нужно подать заявление. Форма заявления утверждена приказом Минпромторга от 30.12.2019 № 5132.

Заявление можно оформить как на бумаге, так и в электронном виде. Электронное заявление подпишите усиленной квалифицированной электронной подписью. В заявлении укажите:

полное и сокращенное наименование организации, ее ИНН;
регионы, где находится организация или ее обособленные подразделения, которые оформляют документы для компенсации НДС покупателям – иностранцам;
сведения о применяемой системе налогообложения;
контактный телефон с кодом города, электронную почту, сайт.

Организация, включенная в перечень, может открывать новые обособленные подразделения. Если эти подразделения расположены в регионах из перечня, утвержденного постановлением Правительства от 06.02.2018 № 105, подавать в Минпромторг повторные заявления не нужно.

Об этом сказано в пунктах 1 – 2 Порядка, утвержденного приказом Минпромторга от 30.12.2019 № 5132.

Заявление Минпромторг рассмотрит в течение 20 рабочих дней с момента, когда оно было зарегистрировано. Копию приказа о включении магазина в перечень ведомство вышлет в адрес организации, а сведения об этом разместит на своем сайте в течение пяти рабочих дней (п. 6 Порядка, утвержденного приказом Минпромторга от 30.12.2019 № 5132.

Если организация меняет сведения, внесенные в реестр (например, свое наименование) подайте в Минпромторг заявление в произвольной форме. В документе пропишите полное и сокращенное (при наличии) наименование организации и ее ИНН (п. 10 Порядка, утвержденного приказом Минпромторга от 30.12.2019 № 5132.

[vc_headings borderclr=”#000000″ title=”Мы оказываем следующие виды услуг” titleclr=”#000000″][/vc_headings]

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[mvc_advanced_button btn_text=”Ведение бухгалтерии общепита” padding_top=”5″ btn_size=”16″ btn_url=”url:https%3A%2F%2Fxn--80abgj3aohnkghy.xn--p1ai%2F%25d0%25b1%25d1%2583%25d1%2585%25d0%25b3%25d0%25b0%25d0%25bb%25d1%2582%25d0%25b5%25d1%2580%25d1%2581%25d0%25ba%25d0%25b8%25d0%25b5-%25d1%2583%25d1%2581%25d0%25bb%25d1%2583%25d0%25b3%25d0%25b8%2F%25d0%25b2%25d0%25b5%25d0%25b4%25d0%25b5%25d0%25bd%25d0%25b8%25d0%25b5-%25d0%25b1%25d1%2583%25d1%2585%25d0%25b3%25d0%25b0%25d0%25bb%25d1%2582%25d0%25b5%25d1%2580%25d0%25b8%25d0%25b8-%25d0%25be%25d0%25b1%25d1%2589%25d0%25b5%25d0%25bf%25d0%25b8%25d1%2582%25d0%25b0.html|title:%D0%90%D0%B1%D0%BE%D0%BD%D0%B5%D0%BD%D1%82%D1%81%D0%BA%D0%BE%D0%B5%20%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%BE%D0%B5%20%D0%BE%D0%B1%D1%81%D0%BB%D1%83%D0%B6%D0%B8%D0%B2%D0%B0%D0%BD%D0%B8%D0%B5||” btn_clr=”#0a0a0a” btn_hvrclr=”#0a0a0a”][mvc_advanced_button btn_text=”Ведение учета организаций в сфере услуг” padding_top=”5″ btn_size=”16″ 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btn_url=”url:https%3A%2F%2Fxn--80abgj3aohnkghy.xn--p1ai%2F%25d0%25b1%25d1%2583%25d1%2585%25d0%25b3%25d0%25b0%25d0%25bb%25d1%2582%25d0%25b5%25d1%2580%25d1%2581%25d0%25ba%25d0%25b8%25d0%25b5-%25d1%2583%25d1%2581%25d0%25bb%25d1%2583%25d0%25b3%25d0%25b8%2F%25d1%2581%25d0%25b2%25d0%25b5%25d1%2580%25d0%25ba%25d0%25b0-%25d1%2581-%25d0%25bd%25d0%25b0%25d0%25bb%25d0%25be%25d0%25b3%25d0%25be%25d0%25b2%25d0%25be%25d0%25b9.html|title:%D0%90%D0%B1%D0%BE%D0%BD%D0%B5%D0%BD%D1%82%D1%81%D0%BA%D0%BE%D0%B5%20%D0%B1%D1%83%D1%85%D0%B3%D0%B0%D0%BB%D1%82%D0%B5%D1%80%D1%81%D0%BA%D0%BE%D0%B5%20%D0%BE%D0%B1%D1%81%D0%BB%D1%83%D0%B6%D0%B8%D0%B2%D0%B0%D0%BD%D0%B8%D0%B5||” btn_clr=”#0a0a0a” btn_hvrclr=”#0a0a0a”][mvc_advanced_button btn_text=”Разовые бухгалтерские услуги” padding_top=”5″ btn_size=”16″ 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