provisions paid on exports are not falling under VAT

Russian translation: суммы (отчисления), взимаемые за экспортируемые товары/услуги, не включают НДС

06:34 Apr 3, 2012
English to Russian translations [PRO]
Law: Contract(s)
English term or phrase: provisions paid on exports are not falling under VAT
If both parties are domiciled in the territory of the EU or EFTA, Article 24 may be deleted due to the fact that provisions paid on exports are not falling under VAT in the EU and EFTA countries.
esperansa_2008
Russian translation:суммы (отчисления), взимаемые за экспортируемые товары/услуги, не включают НДС
Explanation:
По-моему, provisions в данном случае - это отчисления, суммы за экспорт
Selected response from:

Olga Gridneva
Kazakhstan
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4 KudoZ points were awarded for this answer



Summary of answers provided
3суммы (отчисления), взимаемые за экспортируемые товары/услуги, не включают НДС
Olga Gridneva
3экспортные поставки не облагаются НДС
Nadezhda Kirichenko
2операции по экспорту не подлежат обложению НДС
Arabella Bishop


Discussion entries: 2





  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
provisions paid on exports are not falling under vat
суммы (отчисления), взимаемые за экспортируемые товары/услуги, не включают НДС


Explanation:
По-моему, provisions в данном случае - это отчисления, суммы за экспорт

Olga Gridneva
Kazakhstan
Native speaker of: Russian
PRO pts in category: 16
Grading comment
Спасибо
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
provisions paid on exports are not falling under vat
экспортные поставки не облагаются НДС


Explanation:
Вообще, по логике, товары, экспортируемые из ЕС (стран Европейской ассоциации свободной торговли) не облагается НДС.

Думаю, в Вашем тексте речь именно об этом.

Можно переформулировать:
"к экспорту товаров/услуг с территории указанных государств НДС не применяется" (по факту применяется нулевая ставка)

Примеры:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPort...
2.1 What is meant by VAT zero-rating?

A zero-rated VAT supply is one which is subject to VAT but where the VAT is at 0 per cent.

2.2 Why does zero-rating apply to exports?

VAT is a tax levied on goods and services consumed in the EC. When goods are exported they are "consumed" outside the EC and to impose VAT on such goods would be contrary to the purpose of the tax. Therefore, the supply of exported goods is zero-rated provided certain conditions are met.

2.3 Who is the "exporter" for VAT zero-rating purposes?

The exporter is the person who, for VAT purposes either:

supplies or owns goods and exports or arranges for them to be exported to a destination outside the EC, or
supplies goods to an overseas person, who arranges for the goods to be exported to a destination outside the EC.

2.4 What is meant by “an overseas person”?

This means a person or company who is not resident or registered for VAT in the UK, has no business establishment in the UK from which taxable supplies are made, or is an overseas authority.

Payments made on exports are not subject to/exempt from VAT?
может быть, provisions = payments?

http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_wo...
The Value Added Tax, or VAT, in the European Union is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption in the Community. Thus, goods which are sold for export or services which are sold to customers abroad are normally not subject to VAT. Conversely imports are taxed to keep the system fair for EU producers so that they can compete on equal terms on the European market with suppliers situated outside the Union .

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Note added at 1 hr (2012-04-03 08:01:25 GMT)
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Второе предположение - provisions - это все же, какие-то резервы?? НО надо знать о чем идет речь в статье 24

Nadezhda Kirichenko
Local time: 17:38
Specializes in field
Native speaker of: Native in RussianRussian, Native in UkrainianUkrainian
PRO pts in category: 293
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1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5
provisions paid on exports are not falling under vat
операции по экспорту не подлежат обложению НДС


Explanation:
...

Arabella Bishop
Local time: 19:38
Specializes in field
Native speaker of: Native in RussianRussian, Native in LatvianLatvian
PRO pts in category: 4
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