Procedure for calculating vat on the example of LLC "DFS"

For the export of goods and services outside the Russian Federation, a zero tax rate of VAT is established. This article is devoted to the features of VAT in exporting products, procedures for reimbursing export VAT, as well as the necessary documents to confirm the application of a zero rate for exporting goods. The organization of accounting and the VAT refund process for the export of raw materials are also examined using the example of the fueling complex of DFS LLC.