According to Article 175.4 of the Tax Code, if a taxpayer makes sales subject to VAT at 0 rates or at 18 rates along with VAT-free sales, then he can offset a certain part of the VAT he paid using the special weight method.
For example:
LLC "X" is exempt from VAT because it is engaged in the sale of agricultural products. The enterprise is engaged in agricultural exports along with domestic VAT-free sales, in which case it can calculate the special weight in the VAT report of the export period and carry out compensation.
"X" LLC for January
Domestic sale (VAT-free) - 90,000 manats,
Export (attributed to VAT at 0 rate) - 600,000 manats,
VAT payments are 40,000 manats.
At this time, the specific weight of export in total sales is found (86.9%) and that percentage of the paid VAT amount is compensated (40000*86.9%).
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