Value added tax as a factor in the development of the organization's foreign economic activities

The article discusses the features of the application of a zero rate on export transactions and the development of foreign economic activity of organizations. The zero rate applies to customs regimes: customs warehouse for export, export, re-export, free customs zone. By applying a zero rate, the taxpayer is able to receive a VAT refund. The refund received can be used for any purpose: expanding foreign economic activity, improving the quality of products, expanding the range of products. These are additional opportunities for making a profit and improving the financial condition of the organization.