How to apply for a deduction:

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Collection of documents: contract for the supply of goods, customs declaration, VAT payment documents, accompanying documentation, primary documentation on the acceptance of goods for accounting.
Preparing your return: Include details of your export transactions in your quarterly VAT return.
Filing your tax return and documents: Submit your tax return and supporting documents to the tax office.
Tax inspection: the tax office checks the submitted documents.
Refund: After confirmation of the zero rate, the ukraine whatsapp number data tax office returns the paid VAT to the company's bank account.


Example of calculating the tax rate when importing services
Let's consider an example where OOO ImportService receives consulting services from a foreign company in the amount of 1,000,000 rubles:

Determination of the amount for taxation . The cost of services is 1,000,000 rubles (converted to rubles according to the exchange rate of the Central Bank of the Russian Federation).
Calculation of tax . RUB 1,000,000 multiplied by 20% (standard VAT rate) and we get RUB 200,000.
Tax calculation . OOO "ImportService" calculates VAT on the cost of imported services and includes this amount in the tax return.
Payment . OOO ImportService pays 200,000 rubles before the 28th day of the month following the reporting quarter.
Right to tax deduction . If the services are used for activities subject to VAT, OOO ImportService includes the tax paid (RUB 200,000) in the deductions section of the tax return, reducing its tax liability by this amount.
When importing services, the Russian customer company independently calculates, accrues and pays VAT, and then includes this operation in its tax return. If all requirements are met, the tax paid can be presented for deduction, which prevents double taxation.