home Preparation How to work with Belarus without vat. The procedure for VAT refunds when exporting to Belarus (program, special procedure for declaring). How to deal with deadlines

How to work with Belarus without vat. The procedure for VAT refunds when exporting to Belarus (program, special procedure for declaring). How to deal with deadlines

First, a little about the legislative framework.
The general procedure regulating export operations is established by the Federal Law of November 27, 2010 No. 311-FZ "On Customs Regulation in the Russian Federation".
The procedure for paying VAT for exports or imports between countries that are members of the Customs Union (hereinafter referred to as the CU) is governed by:

Protocol on goods (Protocol of 11.12.2009 "On the procedure for levying indirect taxes and the mechanism for controlling their payment when exporting and importing goods in the customs union" (hereinafter referred to as the Protocol on goods);
Minutes dated 11.12.2009. “On the exchange of information in electronic form between the tax authorities of the CU member states on the amounts of indirect taxes paid”.
Decision of the Interstate Council of the Eurasian Economic Community dated May 21, 2010 No. 36 "On the entry into force of international treaties that form the legal framework of the Customs Union";
Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated 25.01.2008 "On the principles of levying indirect taxes when exporting and importing goods, performing work, rendering services in the Customs Union" (hereinafter referred to as the CU Agreement).

Three countries are members of the Customs Union (CU) united into a single customs territory:

Republic of Belarus;
The Republic of Kazakhstan;
Russian Federation.

When selling goods within the Customs Union, there is a special procedure regulated by the above legislative acts.
According to Article 2 of the CU Agreement, when goods are sold inside the CU, subject to documentary evidence, a zero VAT rate is applied.
General rules for the application of a zero VAT rate for export within the CU

Let's look at an example of the export procedure itself.

The goods are shipped to Belarus or Kazakhstan

When shipping goods to the Republic of Belarus or Kazakhstan, a consignment note and an invoice are drawn up, indicating the VAT rate of 0%. It is not required to put a mark on these documents at the tax office. However, at your request, they can check.
If earlier, you put VAT on the goods shipped for offset, it must be restored. You can deduct the amount of VAT, or present VAT recoverable only after confirming the fact of export.

In order to confirm the export, collect the complete package of documents for export shipment.

The package of documents must be collected no later than 180 calendar days from the date of shipment. The date of shipment is the date the document was drawn up for the buyer or carrier.
You will need to collect the following documents:

Agreement (contract) on the basis of which the goods were shipped;
Application for the import of goods and payment of indirect taxes of the approved form;
Transport and shipping documents confirming the export of goods.

Previously, the list of required documents included a bank statement. From 01.10.2011, due to the amendments made to the Tax Code, it is not required to provide a bank statement.

We fill out the tax return.

For this operation, section 4 or 6 of the VAT return is filled in. When filling out, you should indicate the code of the export operation:

if the exported goods within the country are subject to VAT at the rate of 18% - 1010406;
if the exported goods within the country are taxed at a rate of 10% - 1010404.

If a complete package of documents is collected within the allotted time

Complete your VAT tax return. Enter export data in section 4 of the declaration. The declaration is drawn up for the quarter in which the package of documents was collected.

Filling out section 4 of the VAT declaration
In column 1, indicate the codes of operations, in accordance with Appendix No. 1 to the Procedure for filling out a VAT return:

Code 1010401 - the code of goods not specified in clause 2 of Art. 164 of the Tax Code of the Russian Federation, i.e. which on the territory of Russia are subject to the VAT rate of 18%;
Code 1010402 is the code of the goods specified in clause 2 of article 164, i.e. which are taxed on the territory of Russia at a rate of 10%;
Code 1010403 - the code of goods not specified in clause 2 of article 164, which are subject to taxation;
Code 1010404 is the code of the goods specified in clause 2 of Article 164, which are subject to taxation.
Next, fill in all the other fields, in accordance with each opcode.

In column 2, indicate the tax base for the tax period for which you are drawing up the declaration.
In column 3, reflect the amount of tax deductions for the sale of goods, which include:

the amount of tax indicated on the invoice that you received from the Russian supplier when purchasing the goods;
the amount of tax that you paid when importing goods to the customs of Russia, if the goods are imported;
the amount of tax paid by the buyer who is the tax agent;
etc.

In column 4, indicate the amount of tax for which a package of documents was not collected earlier and was included in column 3 of section 6 of the declaration in previous tax periods.
In column 5, indicate the amount of tax that was previously accepted for deduction, but did not have time to collect the documents to confirm the zero VAT rate. Earlier, you included this amount in column 4 of section 6 of the declaration. Now you must pay this amount to the budget.
In line 10, add the values of columns 3 and 4, and reduce it by the amount of column 5, you should receive the amount of tax that you can deduct for this tax period.
Fill in only those columns for which you had the corresponding operations.

Now, submit the declaration with the package of documents to the tax office. Previously, in a special program, which can be found on the website of the tax authority, reflect all the data on the export operation and transfer it to your inspectorate along with the rest of the documents on a magnetic medium. Print the application in four copies, the tax office will return three copies to you with its mark, at the end of the check.
So, take the following documents to the tax office:

VAT return with completed section 4 - 2 copies;
Application for the import of goods and payment of indirect taxes (Appendix 1 to the Protocol on Goods) - 4 copies; (enter the data on export operations into a special program - TS-exchange (tconp));
Covering letter to the package of documents listing the documents to be provided;
A contract with a counterparty - an organization of the Republic of Belarus or Kazakhstan;
Contact attachments;
Packing list;
Invoice with zero VAT rate;
Customs declaration with a stamp of the customs authority;
Shipping and shipping documents marked by customs authorities;
An agreement with a transport company with attachments;
Application;

After verification, the tax office returns to you with their marks 3 copies of the Application for Import - you keep 1 copy for yourself, 2 you give to the foreign counterparty.

Section 5 of the declaration is filled out if in previous tax periods the documents to confirm the zero certificate:

Collected;
Not collected;

But the right to apply the deduction arose for you only in this period. Therefore, you must fill out the fifth section only if you have grounds for deductions.
This happens in the following cases:

If the documents were collected on time, but the conditions for the application of deductions were not met.
We did not have time to collect all the documents in previous periods, and at the same time they submitted an updated declaration with the completed sixth section. But the deductions were not announced in that period, because did not fulfill the conditions for the application of VAT deductions.
Fill in the columns "Fiscal year" or "Tax period" according to the data of the declaration, which previously reflected the operations for which the documents were collected.
In column 1, as in section 4, indicate the amounts for the corresponding codes. And then fill in all the columns for each code of operations.
In column 2, indicate the tax base for each transaction subject to a zero VAT rate, for which all documents were collected, and the validity of the application was confirmed in the period indicated in the columns "Reporting year" and "Tax period".
In column 3, indicate the amount of tax for those tax bases that are indicated in column 2.
In column 4, reflect the tax bases for those transactions for which the validity of the application of the zero rate was not documented in the period indicated in the columns "Reporting years" and "Tax period".
In column 5, reflect the amount of tax for the tax bases specified in column 4.
Section 5 should be completed separately for each tax period, i.e. quarter, information about which was indicated in the columns "Fiscal year" and "Tax period" of this section.

If you did not have time to collect a complete package of documents in the allotted time

Fill in Section 6 if you have not collected a package of documents. You should draw up an updated VAT return for the period (quarter) in which the goods were shipped to the buyer.
Calculate the VAT amount as of the date of shipment from the value of the shipped goods, at the appropriate rate of 10 or 18 percent, depending on which rate the goods are taxed at.
If in the next tax periods you collect all supporting documents, then fill out the declaration for the period in which you collected the full package, and enter the data in the fourth section of the declaration, according to the method specified earlier.

Now fill out the sixth section as follows:

In column 1, in the same way as when filling out sections 4 and 5, reflect the operation codes.

Fill in all other columns according to each code for which you had transactions.

In column 2, indicate the tax bases for the relevant transactions separately for each VAT rate. In column 3, indicate the amount of tax, separately in accordance with the VAT rate, the validity of the application of the zero rate for which has not been documented. Calculate the tax amount for each transaction code as follows: multiply the amount shown in column 2 by the tax rate (10 or 18) and divide by 100. In column 4, reflect the tax deductions for those transactions for which the justification for applying the zero rate has not been confirmed, those. did not collect the full package of documents. In line 010, the total amount of columns 2-4 is indicated. If the amount of column 3 on line 010 is higher than the amount in column 4 on line 010, reflect the difference obtained as a result of deduction on line 020 of section 6. If the amount of column 3 on line 010 is less than the total amount of column 4 on line 010, then indicate the difference in line 030 of this section.

So, we examined the general procedure for tax accounting of VAT, the documents that need to be collected to confirm the legality of applying VAT at a rate of 0%, and also examined the procedure for filling out a VAT declaration in different cases.

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L. Izotova

Many Russian companies work with Belarusian suppliers. Let's figure out what difficulties accountants may face, taking into account VAT on goods imported from Belarus to Russia.

The basic rules for the payment of VAT by a Russian importing company are defined in an agreement between the Government of Russia and the Government of the Republic of Belarus (ratified by the Law of December 28, 2004 No. 181-FZ). When purchasing goods from Belarusians, the importing company receives from its partners an invoice with a zero VAT rate. Then the accountant of the Russian company determines the tax base and calculates the value added tax.

No later than the 20th day of the month that follows the month of posting of imported goods, the importing company must remit VAT and submit to its inspectorate a tax declaration and a set of documents (section 1 of the Regulation "On the procedure for collecting indirect taxes and the mechanism of control over their payment when moving goods between the Russian Federation and the Republic of Belarus ”(annex to the agreement between the Government of Russia and the Government of the Republic of Belarus)). It is necessary to submit to the tax office (clause 6 of section 1 of the Regulations, letter of the Federal Tax Service for Moscow dated October 21, 2005 No. 19-11 / 77133):

import statement in triplicate;
a copy of the bank statement that confirms the payment of VAT;
a copy of the agreement with a partner from Belarus;
transport documents;
shipping documents.

The tax authorities return to the importing company two copies of the application for the import of goods with their own mark. One such copy must be sent to the seller in Belarus, the second will confirm the company's right to deduct VAT.

We will take into account the cost of transportation

One of the components of the tax base for calculating VAT is transportation costs for the delivery of goods from Belarus to Russia (clause 2 of section 1 of the Regulations). They are included in the base for calculating the tax if such costs have not already been taken into account in the cost of the goods.

There are three delivery options. First, the importing company transports the goods on its own. The tax authorities believe that in this case, the tax base should include all the "transportation" costs of the buyer (question 6 from the annex to the letter of the Federal Tax Service dated November 10, 2005 No. MM-6-03 / [email protected]). We are talking, for example, about the cost of fuels and lubricants and the driver's travel expenses.

The second option - services for "transportation, loading, unloading, reloading, transshipment and forwarding of goods" to the importer is provided by a Russian carrier. For such services, the company will pay the amount including VAT. Despite this, officials claim that "the VAT tax base for the import of goods includes the cost of the services of a third-party carrier" (letter from the Federal Tax Service for Moscow dated April 3, 2005 No. 19-08 / 23640). However, the VAT paid for delivery, firms are allowed to accept for deduction (letter of the Federal Tax Service dated October 18, 2005 No. MM-6-03 / 877, question 23 from the annex to the letter of the Federal Tax Service dated October 10, 2005 No. MM-6-03 / [email protected]). It is only necessary to comply with the procedure established by Articles 171 and 172 of the Tax Code (question 25 from the annex to the letter of the Federal Tax Service of October 10, 2005 No. MM-6-03 / [email protected]).

The third delivery option - transportation services are provided by a Belarusian company. In this case, the entire amount paid for transportation will be included in the basis for calculating the "import" VAT. Indeed, according to the legislation of Belarus, "taxation of transport services for the movement of goods from the Republic of Belarus to the Russian Federation is carried out at a zero VAT rate" (Resolution of the Council of Ministers of the Republic of Belarus dated June 28, 2005 No. 704, letter of the Federal Tax Service dated October 18, 2005 No. MM-6- 03/877).

Let's compose a bunch of statements

The Federal Tax Service and the Ministry of Finance have issued a considerable number of clarifications on the documents that the Russian buyer must submit to his tax office together with the VAT return.

For example, in one of their letters, officials analyzed this situation. The Russian company repeatedly receives goods from its Belarusian supplier during the month. She has to draw up an application for import for each contract (Appendix No. 1 to the Procedure for completing a tax return on indirect taxes, approved by order of the Ministry of Finance dated December 28, 2005, No. 163n). And you can't combine them. The fact is that the application must indicate the number and date of the contract (questions 2, 13 from the annex to the letter of the Federal Tax Service dated October 10, 2005 No. MM-6-03 / [email protected], Appendix No. 5 to the order of the Ministry of Finance dated December 28, 2005 No. 163n).

It turns out to be a rigid scheme: one delivery - one contract - one statement. Moreover, officials argue that even if there was only one contract, and there are many supplies under it, then in this case the number of applications should correspond to the number of receipts of goods. The tax authorities do not allow any registers of transport and shipping documents (question 27 from the annex to the letter of the Federal Tax Service of October 10, 2005 No. MM-6-03 / [email protected]).

What other papers ...

In addition to the application, the package of documents for the tax office, which must be collected by the importing company, includes transport and shipping documents. What should you pay attention to?

Transport papers must confirm "the movement of goods from the territory of the state of one party to the territory of the state of the other party" (clause 6 of section 1 of the Regulation). Depending on the type of transportation, these can be:

international air waybill (for air transportation);
railway bill of lading (for transportation by rail);
consignment note of Russian or international model (for carriage by car).

The accompanying document of the supplier from Belarus does not require a mandatory mark of the Belarusian tax authorities (question 14 from the annex to the letter of the Federal Tax Service of October 10, 2005 No. MM-6-03 / [email protected]).

We will bring in on behalf of

Import transactions are often carried out by firms that act as an intermediary (commission agent, agent, attorney).

Let's consider two situations. First: an intermediary agreement (commission agreement, agency agreement, agency agreement) was concluded between Russian firms. Its goal is to purchase Belarusian goods. Who should pay VAT: commission agent or consignor?

In this case, the intermediary company acts on its own behalf. However, it does not become the owner of the goods imported from Belarus (clause 1 of article 996, article 1011 of the Civil Code). It will be the consignor (principal, trustee). That is, the company that instructed the intermediary to purchase the goods. She also takes into account the imported goods. This means that the consigning company should also charge VAT on the import of Belarusian goods (question 19 from the annex to the letter of the Federal Tax Service of October 10, 2005 No. MM-6-03 / [email protected], letter of the Federal Tax Service for Moscow dated August 19, 2005 No. 19-11 / 59003).

His tax company-consignor must include copies of two agreements: a commission agreement and a sale and purchase agreement between a Belarusian supplier and a commission agent (question 5 from the annex to the letter of the Federal Tax Service of October 10, 2005 No. MM-6-03 / [email protected]).

The second situation is described in the same letter from officials. It arises when a commission agent acts in the interests of a Belarusian company. For example, when an intermediary agreement is concluded for the import and further sale of Belarusian goods to a Russian buyer. In this case, the intermediary firm will issue an invoice to the buyer's address with a zero VAT rate, indicating the country of origin of the goods - the Republic of Belarus and the inscription “No excise duty”. The future Russian buyer of the imported goods will have to charge and pay the value added tax.

Firms trading with Belarusians do not run out of questions about the new procedure for paying VAT. Moscow inspectors issued two letters regarding these innovations.

In both documents dated February 16, 2005 N 19-14 / 9354 and dated February 18, 2005 N 19-11 / 10551, the controllers explained what the principle of taxation "by country of destination" is when trading goods with Belarusian companies, as well as how to correctly fill out a tax return for such transactions.
Let's remind that earlier the sale of goods to Belarus was equated with the Russian sale. Firms paid VAT as usual - at a rate of 18 percent. However, starting this year, goods exported to Belarus must be subject to zero-rate VAT. And when importing Belarusian goods into Russia, Russian firms, on the contrary, must now pay VAT, as they do for imported goods from any other foreign country. Earlier, we recall that they did not pay tax on goods imported from Belarus. They could deduct the input VAT paid on the cost of the goods to the Belarusian supplier. And now the principle of "country of destination" has been introduced (Articles 2, 6 of the Law of August 18, 2004 N 102-FZ). This is exactly what the Moscow tax inspectors told about, recalling the earlier explanations of their federal bosses (letter of the Federal Tax Service of January 12, 2005 No. MM-6-26 / 4).
Note that the old order continues to apply to works and services. Let us analyze the position of the Moscow inspectors on this issue.

Only three differences

The first difference between the new order and the previous one is how to determine the tax base for the Belarusian VAT. The inspectors stressed that when importing goods from this country, the contractual price of the transaction should be taken as a basis. But for imports from all other countries, VAT must be charged on the customs value of goods. True, the difference here, in our opinion, is not in the essence, but in the name. The contractual value of the firm's goods is also increased by delivery costs, the amount of insurance, the cost of packaging and packaging, if they were not included in the price. Further, the amount of excise payments should be added to the received value (if they have to be paid). And VAT is charged on the total. The rates of this tax for importers have not changed (Articles 164 and 193 of the Tax Code).
But the term for paying the tax is different than when paying the usual "import" VAT. For Belarusian goods, the budget must be settled by the 20th day of the month following the month in which the goods were registered (clause 5 of Section I of the annex to the Agreement of September 15, 2004). For all other imports, we recall that VAT and excise taxes are paid within 15 days from the moment the goods are presented at customs (clause 1 of article 329 of the Labor Code). This is due to the fact that indirect taxes on imported Belarusian goods are paid not at the post, but to the tax inspectorates.
The last note on imports, which the inspectors wrote about, does not contain anything new in itself. The amounts of VAT and excise taxes that a company pays when importing goods from Belarus can be deducted. At the same time, they must fulfill the standard conditions prescribed in the Tax Code (Articles 171, 172 of the Tax Code). In general, it is obvious that firms from such an order will be at some loss: VAT paid in March, for example, can be deducted only in April.

Clarification about nothing

The controllers recalled that companies must submit tax returns to the inspectorate no later than the 20th day of the month following the one in which the goods were registered. Moreover, this also applies to those firms that report on Russian VAT to inspectors on a monthly basis.
In addition to the declaration, other documents must be brought to the tax office. This is, first of all, a copy of an agreement between a Russian and a Belarusian enterprise and a copy of a bank statement or other document confirming payment for the goods by a Belarusian enterprise. In addition, it is necessary to submit a third copy of the application for the import of goods from a foreign buyer with a mark of the Belarusian tax inspectorate. Such a stamp will confirm that the importer has paid VAT on the purchased goods. And also - copies of transport and shipping documents.
The tax administration approved the application form (annex to the letter of the Federal Tax Service of January 12, 2005 No. MM-6-26 / 4). But with the declaration "hesitated", which caused a lot of concern to the accountants of importing firms.
By the way, federal inspectors have recently written about this (letter from the Federal Tax Service of March 2, 2005 No. MM-6-03 / 167 (a)).
This month (for the past March), Belarusian imports will have to be reflected in the current reports on VAT and excise taxes. And what will happen in May - we'll see. Perhaps the tax inspectors will finally carry out their "last year" intention to publish new forms of tax declarations (letter of the Federal Tax Service of December 29, 2004 N 26-1-03 / 10878).

Export "indulgence"

As regards Belarusian exports, the "good news" is that a zero VAT rate has been established. But there is also a "bad" one - the confirmation period for this rate. It has become half the size. Only 90 days, in contrast to the period for which they require collecting documents for the rest of the import (180 days).
In addition to the standard "papers" of the exporter (agreement, bank statements, transport and shipping documents), partners of Belarusian firms must submit to the inspectors a third copy of the application with the mark of the Belarusian tax inspectorate.
Let's pay attention here to another important nuance. By the way, the controllers did not mention it in their letter. The inspection can confirm the legality of deductions even for an incomplete package of documents. For example, in the event that our inspectors receive from a Belarusian company a confirmation of payment of taxes in electronic form (clause 2 of Section II of the annex to the Agreement).

by the way

Invoices issued to Belarusian buyers must be registered by the firm with the inspection. To do this, you must submit an application to the tax office in any form (order of the Ministry of Finance dated January 20, 2005 N 3n).

Galina Valentinovna, hello.
So, suppose that you capitalized the goods in the month of May, file an indirect tax return for the month of May before June 20, you also need to pay VAT before June 20. Further, the procedure for importing goods from Belarus is very well described in the Treaty on the Eurasian Economic Union, adopted on May 29, 2014, Appendix 18, section 3, clause 20.

20. “The taxpayer is obliged to submit to the tax authority the relevant tax return in the form established by the legislation of the Member State, or in the form approved by the competent authority of the Member State into whose territory the goods are imported, including under a leasing agreement (contract), no later than 20th day of the month following the month of registration of imported goods (due date stipulated by the leasing agreement (contract)). Simultaneously with the tax return, the taxpayer submits the following documents to the tax authority:

1) an application on paper (in four copies) and in electronic form, or an application in electronic form with an electronic (electronic-digital) signature of the taxpayer;

2) a bank statement confirming the actual payment of indirect taxes on imported goods, or another document confirming the fulfillment of tax obligations to pay indirect taxes, if this is provided for by the legislation of the member state. If the taxpayer has overpaid (collected) amounts of taxes, fees or amounts of indirect taxes subject to refund (offset), both when importing goods into the territory of one member state from the territory of another member state, and when selling goods (works, services ) in the territory of a member state, the tax authority, in accordance with the legislation of the member state into whose territory the goods are imported, makes (makes) a decision on their offset against the payment of indirect taxes on imported goods. In this case, a bank statement (its copy), confirming the actual payment of indirect taxes on imported goods, is not submitted. Under a leasing agreement (contract), the documents specified in this subparagraph are submitted upon the due date of payment stipulated by the leasing agreement (contract);

3) transport (shipping) and (or) other documents provided for by the legislation of a member state, confirming the movement of goods from the territory of one member state to the territory of another member state. These documents are not submitted if for certain types of movement of goods, including the movement of goods without the use of vehicles, the execution of these documents is not provided for by the legislation of the Member State;

4) invoices drawn up in accordance with the legislation of the member state when shipping goods, if their issuance (extract) is provided for by the legislation of the member state.

If the issuance (extract) of an invoice is not provided for by the legislation of a member state, or the goods are purchased from a taxpayer of a state that is not a member of the Union, then instead of an invoice, another document (documents) issued (issued) by the seller confirming the value of imported goods is submitted to the tax authority. goods;

5) agreements (contracts) on the basis of which goods imported into the territory of a member state from the territory of another member state were purchased; in the case of leasing goods (leased items) - leasing agreements (contracts); in the case of a commodity loan (a commodity loan, a loan in the form of things) - agreements (contracts) for a commodity loan (a commodity loan, a loan in the form of things); agreements (contracts) for the manufacture of goods; agreements (contracts) for the processing of raw materials supplied by the customer;

6) an information message (in the cases provided for in clauses 13.2 - 13.5 of this Protocol) submitted to a taxpayer of one member state by a taxpayer of another member state or a taxpayer of a state that is not a member of the Union (signed by the head (individual entrepreneur) and certified by the seal of the organization), implementing goods imported from the territory of a third member state on the following information about the taxpayer of the third member state and the agreement (contract) concluded with the taxpayer of this third member state on the purchase of imported goods:

a number identifying the person as a taxpayer of the Member State;

full name of the taxpayer (organization (individual entrepreneur) of the Member State;

location (residence) of the taxpayer of the Member State;

number and date of the agreement (contract);

specification number and date.

If the taxpayer of the Member State from which the goods are purchased is not the owner of the goods being sold (it is a commission agent, attorney or agent), then the information specified in paragraphs two through six of this subparagraph shall also be submitted in relation to the owner of the goods being sold.

In the case of submission of an information message in a foreign language, a translation into Russian is required.

An information message is not provided if the information provided for by this subparagraph is contained in the agreement (contract) specified in subparagraph 5 of this paragraph;

7) agreements (contracts) of commission, instructions or agency agreement (contract) (if concluded);

8) agreements (contracts), on the basis of which goods imported into the territory of a member state from the territory of another member state were purchased, under agreements (contracts) of a commission, an order or an agency agreement (contract) (in the cases provided for in clauses 13.2 - 13.5 of this Protocol, unless the indirect taxes are paid by a commission agent, attorney or agent).

The documents specified in subparagraphs 2 - 8 of this paragraph may be submitted in copies certified in the manner prescribed by the legislation of the Member State, or in electronic form in the manner prescribed by the regulatory legal acts of the tax authorities of the Member States or other regulatory legal acts of the Member States. members. The format of these documents is determined by the regulatory legal acts of the tax authorities of the Member States or other regulatory legal acts of the Member States.

Under the lease agreement (contract), upon the first payment of VAT, the taxpayer submits to the tax authority the documents specified in subparagraphs 1 - 8 of this paragraph. In the future, the taxpayer submits to the tax authority, simultaneously with the tax declaration, the documents (copies) provided for in subparagraphs 1 and 2 of this paragraph.

The documents specified in this clause, with the exception of the application and information message, are not submitted to the tax authority if their failure to submit simultaneously with the tax return follows from the legislation of the Member State into whose territory the goods are imported.

According to this document, when the package of documents is ready (the application is in the first place), then you will submit it to the tax office, while you are unlikely to succeed with the indirect tax declaration. No timeframe has been set here. If you submit an application with a package of documents on July 15, then you can deduct the VAT paid on the indirect tax declaration (Belarusian VAT) after the tax authority's mark and in the VAT declaration for the 3rd quarter.