How the VAT refund works under the Tax Free system and how it is planned to improve it in the future

Just the other day, the electronic queue system for entering the "Bruzgi" began to work not in a test, but in the usual mode. Now more and more heavy trucks and cars pass through it, which need to cross the Belarusian-Polish border. The time when trucks lined up in a long line at the side of the road seems to have irrevocably sunk into oblivion. For information on how the new system works, in the material correspondent « GP .

A bright board hangs at the entrance to the waiting area at the barrier. On it, in large letters, information is displayed that you need to take a ticket from a specially installed machine nearby. At this point, the cameras automatically read the vehicle number. A monitor with a multilingual interface, on which everything is detailed, works on the principle of an infokiosk: simple, accessible, with just a few clear clicks. As a last resort, you can press the button to contact the operator.

- Cars enter the parking lot through three channels: for trucks, cars, and separately for those who paid for the electronic queue by booking a specific border crossing time in advance, - explains the head of the waiting area Oleg Karpovich. - The technique works very simply. There is a button to call the operator if you have any questions. After pressing several buttons, the system issues a ticket, the barrier opens - and you can safely go to the parking lot. The coupon helps to resolve controversial issues, records when the car entered the territory, how many more cars are in the queue in front of it.

The area in the waiting area is designed for 160 trucks and 210 cars. There are several dozen trucks in the parking lot, but there are not many cars so far - passing the electronic queue, all of them can immediately move to the checkpoint. The trucks have to wait until their number is displayed on a large electronic board. Upon seeing it, the driver will know that the time of registration has come and will head from the parking lot to the border guard post.

- The electronic queue system is designed not so much to speed up the border crossing process as to streamline and simplify it, - continues Oleg Karpovich. - We all remember how trucks stood on the sidelines for hours. One driver could miss someone, others did not like it. Conflicts arose. Now everyone has to observe the queue. Dangerous and perishable goods are in priority. In such cases, the driver provides the operator with supporting documents in order to get into the priority database. But arguments like “I have a birthday” or “really need it” don't work here.

The service, by the way, is free. In Lithuania, for example, seasoned truckers say that you need to pay 10 euros to be in the electronic queue if you stand in the waiting area for more than an hour. Here, only those who need a list of the border at a specific time interval pay. In this case, you can order a reservation through a special service belarusborder.by. The price is the same for everyone - the base value, or 27 rubles. The main condition is not to be late. You can also make a reservation on the spot with the operator, as one of the drivers did. Vitaly has been working in the field of transportation for about 20 years - he delivers goods from Russia to Europe.

- An electronic queue is good, because drivers have the opportunity to calmly park and relax. It is convenient, but I would like to have some kind of additional warning system, in addition to electronic displays. You are afraid to be distracted for a long time and miss your number, - Vitaly admits.

- We are always in touch with customers, we take into account the wishes and comments of the drivers in order to build the most harmonious system, - says Oleg Karpovich.

Burger King and a store will open in the waiting area soon. In the future, it is planned to equip shower rooms for drivers here. Negotiations are underway with BPS-Sberbank to install an ATM on the territory, in

In the near future, a draft of the updated Tax Code will be submitted to the Parliament. The project envisages, in particular, the adjustment of certain rates of the state duty, the procedure for its collection and return when going to court. It is assumed that changes will be made to the procedure for refunding value added tax under the Tax Free system. The Ministry of Finance is taking the appropriate initiative.

It is also proposed to allow VAT refunds for foreign citizens who make purchases with bank cards through self-service kiosks. Among other things, the simplification of tax administration is also envisaged. The tax authorities will receive information about the fact of transportation of goods across the border and the details of the corresponding Tax Free receipt from the State Customs Committee on the basis of an information agreement.

How the value added tax refund system currently works under the Tax Free system and how it is planned to improve it further - the correspondent of "R" found out.

Return Mechanism

Let's start with an interesting fact. In just one month of the visa-free regime, introduced for the II European Games, under the Tax Free system, guests from abroad made purchases in the amount of about 500,000 Belarusian rubles, which amounted to about 30 percent of the total amount committed by foreigners in the first half of 2019. < / p>

In general, the system of VAT refund to foreigners in the country has been working for more than five years and is actively developing. The only operator of the Tax Free system is RUE Beltamozhservice. Today, more than 860 stores are connected to it, where you can buy a variety of goods, ranging from jewelry, clothing, shoes and ending with household appliances. The system applies to all goods subject to 20 percent VAT. The service of VAT refund to foreign persons is available for purchases in the amount of more than 80 Belarusian rubles within one day in one store - a member of the Tax Free program In this case, the refund amount is 15 percent of the purchase amount, excluding VAT, indicated on the cash register receipt. And this is 12.5 percent of the purchase amount.

First Deputy General Director of RUE Beltamozhservice Elena Skripchik notes that there is one nuance, we are talking about foreign persons - non-residents of the EAEU:

- When paying for purchases, you need to contact the store employee to issue a Tax Free check. To do this, you will need a passport or other document replacing it. A Tax Free check is drawn up by a store employee. The buyer is given two copies of such a check, as well as a special envelope for free sending from the territory of any country to the address of RUE “Beltamozhservice”. One of the conditions for the return of funds to foreign persons is to receive, within three months from the date of purchase, the mark of the customs authorities on the Tax Free check when exporting goods outside the Republic of Belarus.

Perhaps the largest point of clearance for the export of goods within the framework of this system in the country is the National Airport "Minsk". More than 60 percent of the VAT refund is processed here. At the same time, the fourth part of the refund is cash payment through a special refund point and the MarketLiga duty-free shop. Since June 2018, for the convenience of foreign citizens, this opportunity has become available around the clock.

- Directly at the National Airport “Minsk”, the customs authorities recommend to reserve 15-20 minutes to issue a Tax Free check using this system, - continues Elena Anatolyevna. - When taking out goods in baggage, air passengers, prior to their check-in, must invite by phone located near the check-in counter No. 1 at the place of oversized baggage drop-off, customs officers to go through customs control. In the event that goods are exported in hand luggage, when passing through customs control, you must proceed to the red corridor. Customs officers identify the exported goods, check them against the submitted documents and make the necessary marks on the Tax Free checks, and also explain where to go to get a refund under the Tax Free system.

Also, cash refunds can be obtained through the branches of Belarusbank located at checkpoints on the border with the Republic of Poland, the Republic of Lithuania, the Republic of Latvia and Ukraine. According to Beltamozhservice employees, jewelry and watches, hosiery, clothing, footwear and haberdashery are in the highest demand among foreigners.

- Leaders in issuing Tax Free checks: GUM, TSUM Minsk, Trade House "Na Nemige", "Department Store Belarus", Shop No. 1 "House of Trade" Lida, "Elema", "Beluvelirtorg", "Marko-Service" and others. Leading Countries for Issuing Tax Free Checks: People's Republic of China