How to register imported goods. Imported goods: acquisition and sale

In this article we will talk about the main actions that accountants of importing organizations perform. The material is addressed to companies using common system taxation, and purchasing goods for further resale from suppliers from other countries (except Belarus and Kazakhstan).

Open transaction passport

Very often, the responsibilities of an accountant include, among other things, the preparation of a transaction passport under an import contract. True, in some companies other services are responsible for transaction passports: managers, customs operations specialists, etc. But even in this case, accountants usually make their contribution - for example, collecting papers, interacting with bank employees.

What is a transaction passport? These are documents and information that the importer is obliged to transfer to the bank where the foreign currency account is opened, and from where the money will be transferred to the foreign supplier. In essence, the transaction passport is a tool that allows you to monitor compliance with currency legislation.

The transaction passport is not always opened. It is necessary only in a situation where the total amount of the contract exceeds the equivalent of 50 thousand US dollars at the Central Bank exchange rate on the day of signing. This is stated in paragraph 3.2 of the Bank of Russia Instruction No. 117-I dated June 15, 2004 and in paragraph 1.2 of the Bank of Russia Regulation No. 258-P dated June 1, 2004.

To obtain a transaction passport, you need to fill out a special form. It has fields for all kinds of data: details of the foreign counterparty, date, contract number and amount, currency, etc.

In addition, you need to collect a package of documents. It will include a contract, permission from the currency control authority (if required) and others. They can be transmitted either in paper or in in electronic format.

Having received the completed form and documents, bank employees must open the transaction passport. Let us add that for violation of the rules for issuing transaction passports, a fine is provided for importers: for officials from 4 thousand to 5 thousand rubles, and for legal entities— from 40 thousand to 50 thousand rubles. (Part 6 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation).

Determine the date of transfer of ownership of the goods

In order to correctly reflect an import transaction in accounting and tax accounting, you need to know exactly at what point ownership of the goods was transferred to the importer.

Many people make the mistake of believing that ownership passes along with the risks and the obligation to bear expenses. In fact, the buyer may accept the risks and costs one day and transfer ownership of the imported product to him the next.

The moment of risk transfer can be judged by the term used in accordance with International rules interpretation of trade terms "Incoterms". Thus, if a contract uses the abbreviation FOB, it means that the buyer assumes all risk of loss or damage once the seller loads the goods on board the ship at the agreed port. The term CIP means that the risk passes to the buyer at the destination specified in the contract, etc.

As for ownership, the moment of its transfer can be specified in a separate clause of the contract (for example, according to the date of release for free circulation according to the mark on the customs declaration). But sometimes such a mention is missing. In this case, it all depends on the laws of which country the seller and importer are governed by the terms of the transaction.

If this Russian legislation, then the provisions must be applied Civil Code. It states that, depending on the specifics of the contract, ownership passes at the moment the goods are delivered to the buyer, carrier or post office (Article 458 of the Civil Code of the Russian Federation). And when transferred through a third party - at the time of receipt of the bill of lading or other shipping document (clause 3 of Article 224 of the Civil Code of the Russian Federation).

If this is the legislation of the supplier’s country, then the accountant will have to understand the intricacies of foreign legal acts. This option is the most risky, and in practice importers try to avoid it whenever possible.

We take into account customs payments

The amount of customs duties and fees is calculated by customs officers. These payments must be transferred during the customs clearance process.

Duties are calculated as a percentage of the customs value of the goods. The importer must take into account duties in tax and accounting in ruble equivalent at the exchange rate on the day of payment.

Customs duties are a fixed amount in rubles.
In accounting, both duties and fees must be included in the cost of the goods. This directly follows from paragraph 6 of PBU 5/01 “Accounting for inventories”.

In tax accounting, customs payments can be taken into account in one of two ways: either attributed to current expenses (subclause 1, clause 1, Article 264 of the Tax Code of the Russian Federation), or included in the cost of the goods (clause 2, Article 254 of the Tax Code of the Russian Federation). The taxpayer has the right to choose any of the two options and fix it in the accounting policy.

Please note: if an organization writes off customs payments as expenses in tax accounting, then the deferred amount will have to be reflected in the accounting tax liability(IT).

Example 1

The company purchased imported goods. The customs duty amounted to 2,800 US dollars, the amount of customs duty was 2,000 rubles. Customs payments were transferred on October 18, 2011 (rate 30.737 rubles per dollar). The accountant made the following entries:

- 86,064 rub. (2,800 dollars x 30,737 rubles/dollar) - customs payments are listed;
DEBIT 76 subaccount “Mutual settlements with customs” CREDIT 51
- 2,000 rub. — customs duties are listed;
DEBIT 41 CREDIT 76 subaccount “Mutual settlements with customs”
- 88,064 rub. (86,064 + 2,000) — customs duties are included in the price of the goods

The company's accounting policy stipulates that for tax purposes, customs duties and fees are included in current expenses. In this regard, the wiring appeared:

DEBIT 68 CREDIT 77
- 17,613 rub. (RUB 88,064 x 20%) - the deferred tax liability is reflected.

Show shipping and storage costs

In accounting, transportation and storage services imported goods should be included in the price (clause 6 of PBU 5/01). In tax accounting, an organization has the right to choose: it can be written off to current costs, or it can be written off to the cost of imported products.

If the accounting method chosen by the company for tax accounting purposes differs from the method used in accounting, it is necessary to show the deferred tax liability.

We take into account VAT

Value added tax on imported supplies is also calculated by customs officers. You need to pay during customs clearance.

In the future, “import” VAT can be deducted. To do this, the following conditions must be met: the goods are registered (clause 1 of Article 172 of the Tax Code of the Russian Federation) and are intended for operations subject to value added tax (subclause 1 of clause 2 of Article 171 of the Tax Code of the Russian Federation).

Example 2

The organization imports products from foreign manufacturers for further sale on the Russian market. The amount of VAT transferred to customs is 70,000 rubles. After paying the tax, the accountant made the following entries:

DEBIT 76 subaccount “Mutual settlements with customs” CREDIT 51
- 70,000 rub. — VAT is transferred at customs;
DEBIT 19 CREDIT 76 “Mutual settlements with customs”
- 70,000 rub. — VAT paid at customs is reflected.

After the goods were registered and reflected in the debit of account 41, the accountant accepted the “import” VAT for deduction and made the following entry:

DEBIT 68 CREDIT 19
- 70,000 rub. — VAT paid at customs is accepted for deduction.

We reflect the cost of the goods and exchange rate differences

The rate at which the importer must register foreign goods depends on the moment of transfer of money to the foreign supplier.

If the importer paid in advance, then the cost of the goods must be reflected in accounting at the exchange rate valid on the date of payment. Later, when ownership passes to the importer, there is no need to recalculate the value. This rule acts as for accounting(clause 9 of PBU 3/2006) and for the tax authorities (clause 10 of article 272 of the Tax Code of the Russian Federation).

If the importer transferred money after receiving ownership of the goods, the cost is reflected in accounting at the exchange rate on the date of transfer of ownership, and is not adjusted at the time of payment. This is true for both accounting (clauses 3 and 6 of PBU 3/2006) and tax accounting (clause 10 of Article 272 of the Tax Code of the Russian Federation). On the day of payment, it must be shown to both the BU and the NU.

It happens that one part of the payment for goods is transferred in advance, and the second - after the transfer of ownership. In this case, the cost is also formed in two parts: the first part - at the rate on the day of prepayment, the second part - at the rate on the day of transfer of ownership. Moreover, for the second part you need to show the exchange rate difference.

Example 3

Under a contract with a foreign supplier, the company purchased goods worth 150,000 euros*. On October 8, 2011, the importer made an advance payment in the amount of 100,000 euros (rate 43.2614 rubles per euro). The accountant made the following entry:

DEBIT 60 subaccount “Advances issued” CREDIT 52
- 4,326,140 rub. (100,000 euros x 43.2614) - prepayment transferred

On October 13, 2011, ownership of the goods was transferred to the importer (rate 42.8785 rubles per euro). The following entries appeared in accounting:

DEBIT 41 CREDIT 60 subaccount “Basic calculations”
- 6,470,065 rub. (4,326,140 rubles + (50,000 euros x 42.8785 rubles/euro)) - reflects the purchase price of the goods;
DEBIT 60 subaccount “Basic settlements” CREDIT 60 subaccount “Advances issued”
- 4,326,140 rub. — advance payment credited

On October 21, 2011, the importer finally paid the supplier, transferring to him the remaining 50,000 euros (rate 42.9858 rubles per euro). The accountant created the following entries:

DEBIT 60 subaccount “Basic settlements” CREDIT 52
- RUB 2,149,290 (50,000 euros x 42.9858) - money was transferred to pay for the goods;
DEBIT 91 CREDIT 60 subaccount “Basic calculations”
- 5,365 rub. (50,000 euros x (42.9858 - 42.8785) - shows the expenses that arose due to the depreciation of the euro.

In tax accounting, the cost of the goods was 6,470,065 rubles. In October 2011, the accountant included non-operating expenses in the amount of RUB 5,365.

* For simplicity, we do not take into account in this example customs duties and the cost of delivery and storage.

In the 3rd quarter, our organization begins to work with foreign suppliers directly in foreign currency (we opened a foreign currency account, made payments). We need information, step-by-step instructions on payment and accounting for imported goods with types of documents, settlement accounts, setting up contracts in 1C8..

In 1C: Accounting 8, it is necessary to determine the terms of the agreement in the “Agreements” directory. In the “Contract type” field, indicate “with supplier” and select the currency.

To transfer payment to a foreign counterparty, use the document “Outgoing Payment Order”. Operation – “payment to the supplier”, accounting account 52. Accounts for settlements with the supplier and advances – 60.21 and 60.22, respectively.

Please note: it is necessary to fill out the “Currencies” directory in a timely manner in order for the program to correctly calculate ruble amounts and exchange rate differences.

The receipt of goods is documented in the document “Receipt of goods and services”. Operation – “Purchase, commission”. Click the “Price and Currency” button to uncheck the “Take into account VAT” checkbox, because The price of the goods does not include the amount of tax. When filling out the tabular part of the “Products” tab, you must indicate the country of origin and the customs declaration number.

When conducting, the following wires should be formed:

Debit 41.01 Credit 60.21

Goods received at contract price

Debit 60.21 Credit 60.22

Advance credited (if any)

In addition, without correspondence on accounting accounts, the corresponding quantity of goods will be assigned to the CCD Debit (quantitative accounting only).

Reflection of expenses for payment of customs duties and duties specified in the customs declaration is carried out in the document “Customs customs declaration for imports” (main menu - Main activity - Purchasing). On the “Main” tab, the number of the customs declaration and the amount of customs duties are indicated, on the “Sections of the customs declaration” tab - information about material values and amounts of customs duties.

Debit 41.01 Credit 76.05

The amount of customs duties and customs duties;

Debit 19.05 Credit 76.05

Customs VAT.

Other expenses (for example, customs brokerage services) are reflected in the document “Receipt of additional expenses”.

When conducting, the following transactions are generated:

Debit 41.01 Credit 60.21

Amount of expenses;

Debit 19.04 Credit 60.21

The amount of accrued VAT.

Expenses associated with the acquisition, but not included in the cost of goods, are taken into account in accounts 44, 91 by posting the document “Receipt of goods and services.”

Rationale

On specific example. What postings to make and how to calculate taxes when importing

Example conditions: Progress LLC entered into an import contract

If your company is “simplified”

Companies operating under the simplified regime pay import VAT in the same manner as organizations operating under the general regime. But they cannot deduct tax.

Progress LLC entered into a foreign trade contract. Under this agreement, the company purchases a batch of goods worth 61,000 euros from an Italian supplier. According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. In July, Progress LLC must pay 30 percent of the cost of goods as an advance payment. The LLC will transfer the rest of the cost of the goods within ten days after their customs clearance.

In July 2012, the advance paid to the supplier is reflected

Progress LLC made an advance payment to the foreign supplier on July 16 in the amount of 18,300 euros (61,000 EUR ? 30%). The Bank of Russia exchange rate on this date is (conditionally) 40.5112 rubles/EUR. The LLC accountant reflected the advance payment with the following posting:

DEBIT 60 subaccount “Settlements on advances issued” CREDIT 52
- 741,354.96 rub. (18,300 EUR ? 40.5112 rubles/EUR) - prepayment was transferred to the seller.

In August 2012, goods received are taken into account

The declaration for imported goods was registered by customs officers on August 2, 2012. The customs value of the goods is equal to the transaction price - 61,000 euros. The exchange rate of the Bank of Russia on the date of customs clearance (conditionally) is 40.6200 rubles/EUR.

When importing goods, the LLC paid a duty of 5 percent of their customs value, that is, 123,891 rubles. (61,000 EUR ? ? 0.6200 rub/EUR) ? 5%). And also customs duty - 5500 rubles.

The amount of VAT paid upon import was RUB 468,307.98. ((61,000 EUR ? 40.6200 rub/EUR + 123,891 rub.) ? 18%).

Important detail

The tax base for import VAT includes the customs value of goods and import duties.

In addition, the LLC paid for the storage of goods, their delivery and loading and unloading. Only 75,000 rubles. According to the accounting policy of Progress LLC, the accountant attributes these expenses to the cost of goods both in accounting and when calculating income tax. IN in this case the company partially paid for imported goods. Therefore, the accountant formed the cost of goods based on the amount paid to the supplier as an advance. To it he added the remaining 70 percent of the contractual value of the goods at the exchange rate at the time of transfer of ownership.

So, the accountant reflected the receipt of goods, payment of customs duties and other expenses with the following entries:

DEBIT 76 CREDIT 51
-123,891 rub. - import customs duties have been paid;

DEBIT 76 CREDIT 51
-5500 rub. - customs duty is transferred;

DEBIT 68 subaccount “VAT calculations” CREDIT 51
-468,307.98 rub. - “import” VAT has been paid;

DEBIT 19 CREDIT 68 subaccount “VAT calculations”
-468,307.98 rub. - reflected VAT paid;

DEBIT 76 CREDIT 51
-75,000 rub. - payment for storage, delivery, loading and unloading of goods is listed;

DEBIT 41 CREDIT 60 subaccount “Payments for goods”
-2,475,828.96 rub. (741,354.96 rub. + (61,000 EUR ? 70% ? ? 40.6200 rub/EUR)) - received goods are taken into account;

DEBIT 60 subaccount “Payments for goods” CREDIT 60 subaccount “Settlements for advances issued”
-RUB 741,354.96 - advance payment paid to the supplier is credited;

DEBIT 41 CREDIT 76
-204,391 rub. (123,891 + 5,500 + 75,000) - the cost of goods includes customs duties and customs fees, storage costs, delivery and loading and unloading;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
-468,307.98 rub. - paid “import” VAT is accepted for deduction.

On the date of payment for goods, the exchange rate difference is determined

Progress LLC transferred payment to the supplier in the amount of 70 percent of the cost of goods on August 7, 2012. The exchange rate for this date (conditionally) is 41.7235 rubles/EUR. The accountant determined the exchange rate difference and compiled an accounting certificate (see below).

The accountant made the following entries in accounting:

DEBIT 60 CREDIT 52
-1,781,593.45 rub. (61,000 EUR ? 70% ? 41.7235 RUR/EUR) - the remaining payment for the goods is transferred;

DEBIT 91 subaccount “Other expenses” CREDIT 60
-47,119.45 rub. (61,000 EUR ? 70% ? (41.7235 rub/EUR – – 40.6200 rub/EUR)) - negative exchange rate difference is taken into account.

In tax accounting, the accountant included this exchange rate difference in non-operating expenses.

Go to the Contractors directory and create a new supplier:

Fill in the name of the supplier. Since the supplier is foreign, it is important for us to indicate that he:

• non-resident
• provider

All other information on the card will be insignificant from the point of view of accounting for import transactions, so you can fill it out at your own discretion.

Go to the Accounts and Agreements tab:

Bank account foreign bank we cannot fill in 1C generation 8.2. Fill Bank details the recipient will need to be at the client bank.

Let's move on to the agreement. 1C created an agreement with the supplier automatically. You should go into it and change, if necessary, the name and currency of the contract. Please indicate the currency in which payments under the agreement are to be made:

Important! The currency of the bank account from which the payment is made must match the currency of the agreement. Otherwise payment order will not work in 1C.

Nowadays it often happens that contracts with foreign suppliers are concluded in rubles. In this case, you should indicate rubles.

Usually everything is quite obvious: payment is made in the currency of the contract. We buy this currency into the appropriate currency account and pay from it.

There are ambiguous situations. For example: you have an agreement in foreign currency, but with payment in rubles at the agreed rate. In this case, the agreement should be drawn up in conventional units (highlighted fainter in the figure) and paid from a ruble account.

That's it - you can draw up documents.

2. Enter an advance payment to a foreign supplier in 1C

We will introduce a partial prepayment, as this is a common situation. The delivery amount will be $40,000, and we will pay $20,000, i.e. 50% prepayment.

As I already said, we issue the payment itself at the Client Bank. If you buy foreign currency when paying to a foreign supplier, then look detailed description How to make a purchase of currency in 1C. And come back.

But now, the currency has been purchased and the payment to the supplier has gone through the bank - on the basis bank statement enter the outgoing payment order (Documents - Management in cash-Incoming payment order) with transaction type Payment to supplier:

Let's pay attention to the following points:

. The paid checkbox next to the date of receipt on the account should be

installed,
. Bank account and counterparty agreement in one currency,
. 1C offers the default exchange rate on the payment date,
. VAT rate - Without VAT,
. Accounts for accounting of settlements and advances are established by 1C from the register

Counterparties of organizations (counterparty accounts). If the register is not

is filled in, you must enter it manually. Filling the register is described in

separate article.
We carry out the document. We get the postings:

Important! Automatic determination of the advance, as in the picture, will occur if you have configured the offset of advances when posting documents in your program accounting policy.

Now we are waiting for the goods.

3. Receipt of imported goods to the warehouse

The receipt of imported goods is reflected in the document Receipt of goods and services.

We register an invoice from our supplier in the amount of $40,000 under the supply agreement:

Please note that in order to receive a customs declaration from a foreign supplier, it is necessary to enter the customs declaration into the series. Let's look at how to indicate the series for imported goods upon receipt and why.

The VAT rate should be selected Without VAT. Customs VAT is introduced as a separate customs declaration document for imports.

On the Prices and Currency tab, you can change the settlement rate. By default, 1C will put the course on the date in the Receipts header.

We choose the rate for the advance payment date. When the mutual settlement rate changes, the cost price on account 41 and the offset amount on VAL.60 will change for calculating exchange rate differences.

The amount of advance write-off in accounting will remain the same. Let's look at the wiring:

4. We enter in 1C payment of the balance of the debt to the foreign supplier

Now we need to pay the balance of the debt under the document. Enter the second Payment order for the remaining amount. It is convenient to enter a payment order based on the Receipt of goods and services. Just be careful - some of the details are filled in not from the Receipt, but by default:

Postings on the payment order close the debt at 60.21:

We all received and paid for the imported goods.

Learn new things every day and change your life for the better!

The article will tell you how to correctly use the standard configuration to account for goods purchased on the territory foreign countries. The technique is equally easy to use by both trade automation specialists and ordinary users.

Let us consider in detail the reflection of the operation of importing goods in the program “1C: Trade Management, ed. 10.3".

Creating a foreign supplier in 1C

When purchasing goods from foreign suppliers, there are some special features when creating a counterparty and an agreement. Let’s create a “Foreign Supplier” supplier in the “Counterparties” directory.

Menu: Directories – Contractors (buyers and suppliers) – Contractors

Let's add a counterparty, indicate its name and check the "Supplier" flag. In addition to the “Supplier” flag, it is advisable to also set the “Non-Resident” flag. In this case, the program will automatically prepare documents from the supplier at the VAT rate “Without VAT”:

Let’s save the counterparty using the “Record” button.

At the time of recording, an agreement was automatically created for the counterparty. The contract must specify the currency, for example, Euro. Let’s go to the “Accounts and Agreements” tab, double-click to open the main agreement and change the currency:

Click “OK” to save and close the contract.

Currency bank account

For settlements with a foreign supplier, most likely, a currency other than the ruble will be used (in our example, the Euro). Making payments from a ruble account in foreign currency is prohibited in the program, so you must have a separate foreign currency account for payment. If it is not yet in the program, then you need to add it in the “Bank Accounts” directory.

The most convenient way to open a list of bank accounts is from the list of organizations form by clicking on:

Menu item: Go – Bank accounts

Placing an order to a foreign supplier

When working with a foreign supplier, you can place an order, or you can work without an order. In this respect, import is no different from purchasing from a Russian supplier. We will place an order for the goods with the supplier.

Menu: Documents – Purchasing – Orders to suppliers

In the document we will indicate the supplier, warehouse, ordered goods and their cost. Please note that the document is drawn up in Euro currency and the VAT rate for all goods is set to “Without VAT”.

Example of a completed order:

Important: All imported goods must have the “Keep records by series” flag. Otherwise, it will be impossible to properly register the receipt of goods at the warehouse in the future.

Receipt of goods to the warehouse

When goods arrive at the warehouse, a “Receipt of goods and services” document is created.

Menu: Documents – Purchasing – Receipts of goods and services

You can issue a document manually or based on an order. We will make the receipt of goods based on the order to the supplier. The document will be filled out: the supplier, goods, cost are indicated.

Additionally, the document must indicate the customs declaration number of the received product in the series field. Each series of goods is a combination of the customs declaration number and the country of origin.

To fill out a product series, click on the selection button in the “Nomenclature” field and add a new element in the “Series” directory that opens. In the nomenclature series, select the country of origin of the goods and the customs declaration number:

Note: CCD numbers are stored in the directory. Do not enter new number GTD into the name of the series from the keyboard - this will cause an error. You need to go to the directory of customs declaration numbers, using the selection button in the “Customer declaration number” attribute, and create a new number there or select one of the existing ones from the list.

The name in the series was generated automatically, you can save the series and select it in the document for the product:

Product series can be filled in for all products from the document at once. To do this, click the “Edit” button above the products table. In the “Processing the tabular part” window that opens, select the action “Set series according to the customs declaration”, indicate the civil declaration number and the country of origin:

Now the document is completely filled out, you can swipe it and close it.

In this case, you do not need to enter an invoice.

Registration of customs declaration for import

For imported goods, customs clearance and registration of a customs declaration for import are required. The database contains a corresponding document reflecting the presence of a customs declaration.

Menu: Documents – Procurement – ​​Customs declaration for import

It is most convenient to enter a document based on the receipt of goods and services, so as not to refill the supplier, warehouse and list of goods.

Based on the receipt of goods, we will create a “Customs Customs Document for Import” document. The document must indicate the customs counterparty and two agreements with customs: one in rubles, and the second in the currency in which the goods were received.

There is no need to put the “Buyer” or “Supplier” flags in the counterparty; other mutual settlements are carried out with customs:

Agreements with customs:

Customs declaration for import:

On the “Sections of the Customs Declaration” tab, information about goods and customs duties is indicated.

For ease of entry, amounts can be displayed in currency and in rubles - this is regulated by the flags “Customs value in rubles”, “Duty in currency” and “VAT in currency”.

We indicate the duty rate - 10%, the program automatically calculates the amount of duty and the amount of VAT based on the customs value:

After calculating the total duty and VAT amount, you need to distribute them among goods using the “Distribute” button:

The document is completely completed and can be processed and closed.

Often, when working with imported goods, certificates of conformity are required. An additional module for printing a register of certificates of conformity will help you organize convenient storage and access to printed forms of documents at any time when needed, without going through a pile of documents on your shelves.

Registration of additional costs for goods

Cost of imported goods

The cost of imported goods consists of the supplier's price, customs costs and additional costs. You can estimate the cost of goods in the report “Statement of batches of goods in warehouses”.

Menu: Reports – Inventory (warehouse) – Statement of batches of goods in warehouses

To find out what the cost of a product is made up of, you can customize the report - add “Movement document (recorder)” to the line groupings.

Example of a generated report:

We see that the amounts of customs duties and fees are also included in the cost of goods.

Registration of customs declaration for import before receipt of goods

Sometimes a situation arises when the customs declaration for import has already been received, but the goods have not yet arrived at the warehouse. In this case, the documents are entered into reverse order: first the customs declaration for imports, then the receipt of goods.

This option in the program is not very convenient, since you have to enter and fill out the import customs declaration completely manually.

In addition, in this situation, at the time of registration of the customs declaration for imports, the consignment document is not indicated - the receipt of goods and services (it does not exist yet), therefore the amounts of customs duties and fees are not included in the cost of goods.

To adjust the cost of selling goods, a special document “Adjustment of the cost of writing off goods” is used.

Menu: Documents – Inventories (warehouse) – Adjustment of the cost of writing off goods

The document is issued once a month.

Buyer's order for imported goods

A buyer’s order for imported goods is no different from ordering other goods and is made using the “Buyer’s Order” document.

Menu: Documents – Sales – Customer orders

Let's place an order from a Mobil contractor for 30 phones at a price of 5,000 rubles:

Sales of imported goods

There is a small peculiarity in the sale of imported goods - the sales documents must indicate the customs declaration number and the country of origin. In order for this information to be displayed in printed forms, the product series must be filled out in the sales document.

Based on the buyer’s order, we will create the document “Sales of goods and services”:

In some cases, the program fills in the product series automatically. For example, if this is the only series of a product. Therefore, the series in our document is already filled.

If automatic filling does not occur, then use the “Fill and Post” button - the program will fill out a series of products and post the document:

Let’s post the invoice using the “Post” button and open the printed form using the “Invoice” button:

The printed form automatically displays the customs declaration number and the country of origin of the goods, which were indicated in the series of goods sold.

Accounting for imported goods

Accounting and tax accounting of imported goods. Calculation of customs VAT when importing valuables. Documents for deducting import VAT.

Tax accounting of imported goods

Is your company starting to import goods from abroad? Then you probably have many questions that you have not encountered before. For example, how and in what period should we deduct VAT paid upon import? At what cost should goods be reflected in tax accounting? We will consider these and other important aspects related to the accounting of imported goods in this article. In addition, the diagram below will help you navigate the procedure for calculating taxes by importers.

What documents do importers submit to the bank for currency control?

You will probably need to obtain a transaction passport from the bank. You will find out what documents you need to submit to the bank from the table below.

Document to be submitted to the bank	Base
Import transaction passport in two copies along with the foreign trade contract. A transaction passport must be issued if the contract amount exceeds the equivalent of $50,000. To check whether a transaction falls within this limit, use the Bank of Russia exchange rate on the date of conclusion of the agreement	Bank of Russia Instruction No. 117-I dated June 15, 2004, the form of a certificate of foreign exchange transactions is given in Appendix No. 1 to Bank of Russia Instruction No. 117-I dated June 15, 2004
A certificate of foreign exchange transactions, which must be submitted to the bank along with a payment order to write off money in payment for purchased goods
Customs declaration and two copies of a certificate of supporting documents*. They must be submitted to the bank no later than 15 calendar days from the day following the date of release of goods by customs officers	Appendix 1 to the Regulations of the Bank of Russia dated June 1, 2004 No. 258-P

* These documents need to be submitted to the bank only if the company has issued an import transaction passport.

How to calculate VAT when importing goods

Typically, companies place goods imported from abroad under the so-called “release for domestic consumption” customs procedure. In this case, VAT must be paid in full. This is indicated in subparagraph 1 of paragraph 1 of Article 151 of the Tax Code of the Russian Federation. Moreover, this applies even to those organizations that use a simplified taxation system or an “imputed” regime. True, these companies cannot deduct the “import” tax they paid. The only exceptions are some imported goods, the list of which is contained in Article 150 of the Code. They are exempt from import tax. These include, for example, certain technological equipment, analogues of which are not produced in Russia. Including components and spare parts for it.

Note: You will pay VAT on imported goods to customs officers. That is, you will transfer such tax as part of general customs payments.

Now let's see how to calculate the VAT amount. In doing so, we will focus on general rules, which are valid for import. But keep in mind that to calculate VAT when importing goods from Customs Union(that is, from the Republic of Belarus and Kazakhstan) a separate procedure is provided for calculating VAT, as well as deductions of this tax. Its main features are shown in the table below.

What features regarding the payment and deduction of VAT are provided for the import of goods from the Customs Union

Basic rules for calculating VAT when importing goods from the Customs Union	Where is this said?
Payment of “import” VAT is controlled by tax officials, and not customs officers (as happens when general procedure)	Article 3 of the Agreement between the Government of the Russian Federation, the Government of the Republic of Belarus and the Government of the Republic of Kazakhstan dated January 25, 2008, paragraph 1 of Article 2 of the Protocol dated December 11, 2009 “On the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods to Customs Union" (hereinafter referred to as the Protocol)
The tax base for VAT is the cost of goods under the contract and the amount of excise taxes. In this case, the cost of goods is recalculated into rubles at the exchange rate on the date of their acceptance for registration. To include in tax base any additional costs of the importing company that are not included in the delivery price are not necessary	Clause 2 of Article 2 of the Protocol, letter of the Ministry of Finance of Russia dated April 9, 2012 No. 03-07-14/42
The tax must be paid no later than the 20th day of the following month after the company has accepted the imported goods for registration	Article 2, paragraph 7 of the Protocol
It is necessary to submit a special declaration on indirect taxes to the tax office when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union. No later than the 20th day of the following month after the goods are accepted for registration. Moreover, such a declaration is also presented by “special regime officers”	Clause 8 of Article 2 of the Protocol, order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n
Along with a special declaration, you must submit a statement about the import of goods and payment of indirect taxes to the inspectorate. In addition, attach a bank statement confirming payment of tax, an agreement for the purchase of goods, transport (shipping) and other documents specified in paragraph 8 of Article 2 of the Protocol	Paragraph 8 of Article 2 of the Protocol, the application form for the import of goods and payment of indirect taxes is approved in Appendix No. 1 to the Protocol “On the exchange of information in electronic form between tax authorities member states of the Customs Union..."
To accept the tax paid as a deduction, you need to register an application for the import of goods in the purchase book with marks from inspectors regarding the payment of VAT. In addition, in the purchase book it is necessary to indicate the details of documents confirming the actual payment of the “import” tax	Clause 17 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137

Important!

To deduct VAT paid when importing goods from the Customs Union, the following applies: special order. And further. There are situations when goods purchased outside the Customs Union transit through the territory of Belarus or Kazakhstan. In this case, pay tax as for normal import of goods. That is, there is no need to use the special procedure in force for goods from the Customs Union. Officials from the Russian Ministry of Finance pointed this out in a letter dated July 7, 2011 No. 03-07-13/01-24.

So, first let's decide on the tax rate. This is 18 or 10 percent depending on the type of goods your company imports. This follows from paragraph 5 of Article 164 of the Code. We have listed below which goods are taxed at a rate of 10 percent.

What goods are subject to an import VAT rate of 10 percent?

1. Food products, which are included in the list established by Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

2. Products for children listed in the list approved by Decree of the Government of the Russian Federation of December 31, 2004 No. 908.

3. Periodic printed publications and book products, indicated in the list established by Decree of the Government of the Russian Federation of January 23, 2003 No. 41.

4. Medical products, the list of which was approved by Decree of the Government of the Russian Federation of September 15, 2008 No. 688.

Once you have decided on the tax rate, you can calculate its amount using the following formula:

How to determine the customs value of imported goods? The rules that apply here are established by the Agreement of January 25, 2008 “On determining the customs value of goods transported across the customs border of the Customs Union.” According to this Agreement, when calculating the customs value of goods, as a rule, the price of a foreign trade transaction is taken as a basis. Please note that this document applies to any (!) import of goods, and not just those imported from the Customs Union.

Customs duty rates are given in the Unified Customs Tariff of the Customs Union of the Republic of Belarus, the Republic of Kazakhstan and Russian Federation, approved by decision of the Customs Union Commission dated November 18, 2011 No. 850.

The VAT amount is paid in rubles. The tax must be transferred before the goods are released by customs (subclause 1, clause 3, article 211 Customs Code Customs Union).

How to deduct import VAT

You can deduct VAT paid upon import. To do this, check that the following conditions specified in Articles 171 and 172 of the Tax Code of the Russian Federation are met:

• your company purchased goods for transactions subject to VAT;
• you accepted the goods for accounting;
• you have documents confirming tax payment.

To ensure that tax officials do not doubt your right to deduction, it is better to have confirmation from customs officials that your company has paid VAT (letter of the Ministry of Finance of Russia dated August 5, 2011 No. 03-07-08/252). The form of this document is established by order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554. It is issued by customs officers at the request of the organization. This is stated in paragraph 4 of Article 117 Federal Law dated November 27, 2010 No. 311-FZ.

Deductions of “import” tax should be reflected on line 180 of section 3 in the regular VAT return, the form of which was approved by order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n.

To accept the “import” tax as a deduction, you need to register the following documents in the purchase book: a customs declaration for imported goods and payment documents confirming the payment of VAT. This is indicated in paragraph 17 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137.

However, the rules do not say how to reflect these documents in the purchase book. But you can use the recommendations given by the tax authorities of the Federal Tax Service of Russia for Moscow in letter dated July 5, 2010 No. 16-15/070201. Although this letter refers to the period in which the old rules were in effect, in essence they can still be used today. So, in column 2 “Date and invoice number” of the purchase book, provide the number customs declaration and the date indicated on the “Release Authorized” stamp. And indicate the number and date of the payment order for payment of VAT in column 3 “Date of payment of the seller’s invoice”.

Please note that the customs declaration and tax bills no need. This is stated in paragraph 15 of the Rules for maintaining an invoice journal.

Let's also talk about the situation when a customs broker pays the tax instead of the company. You can find out what documents in this case need to be registered in the purchase book from the comment below. Of course, you must have an agreement with the customs broker and certificates for the services provided by him.

If the importer uses the services of a customs broker, a payment order must be registered in the purchase book to reimburse him for the VAT paid

Commented by Anna Lozovaya, leading adviser to the indirect taxes department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

— An importer who applies the general taxation system has the right to deduct VAT paid when importing goods. To do this, he must register a customs declaration for imported goods and a payment order for VAT in the purchase book. In addition, it is advisable to have confirmation of the transfer of such tax from customs officers. Its form is established by order of the Federal Customs Service of Russia dated December 23, 2010 No. 2554.

If an organization uses the services of a customs broker who, in accordance with the agreement, transfers “import” VAT, the importer must indicate in the purchase book the details of the customs declaration and instructions for the payment of tax by the broker. Copies of these documents must be obtained from the broker. Also in the purchase book it is necessary to reflect the payment order, according to which the importing organization reimbursed the broker for VAT expenses.

In what order should imported goods be taken into account when calculating income tax?

Let's move on to tax accounting for companies using a common system. And you can read about how the cost of goods is determined and the company’s expenses are taken into account in a “simplified way” in the comments below.

Simplified companies determine the cost of imported goods at the exchange rate on the date they are included in expenses

Explains Alexander Kosolapov, Head of the Special Tax Regimes Department of the Tax and Customs Tariff Policy Department of the Russian Ministry of Finance

— If your company uses a simplified system with the object “income minus expenses,” in tax accounting, determine the cost of imported goods at the Bank of Russia exchange rate on the date when the company sells them to customers. This was stated in the letter of the Ministry of Finance of Russia dated June 10, 2011 No. 03-11-06/2/93. This procedure must be used regardless of whether the company made an advance payment to a foreign supplier or paid for the goods after they were shipped.

You have the right to include amounts of “import” VAT in expenses as they are paid on the basis of subclause 22 of clause 1 of Article 346.16 of the Tax Code of the Russian Federation. As for customs duties and fees, these costs can also be written off as payment is made. This is provided for by subparagraph 11 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation.

How to recalculate the cost of goods

The cost of goods, which is expressed in foreign currency, must be converted into rubles at the Bank of Russia exchange rate on the date when ownership transferred to your company. Therefore, it is always better to clearly state the moment of transfer of ownership in contracts with foreign counterparties.

A different procedure applies to situations where the buyer pays for goods in advance. Then, to calculate the cost of goods, you need to take the rate for the day when your company transferred the advance payment to the seller. True, buyers often transfer a partial advance to suppliers. This means that the cost of goods will consist of two parts. You will determine the first one based on the exchange rate on the date of prepayment. The second - at the exchange rate on the date of transfer of ownership to your company. This was stated in the letter of the Ministry of Finance of Russia dated May 13, 2010 No. 03-03-06/1/328.

You will write off the cost of imported goods as expenses, as usual, as they are sold.

What to do with customs duties and fees

Now let’s talk about what to do with paid customs duties and fees. Here you need to proceed from the procedure that is prescribed in the company's accounting policy. The fact is that the Tax Code of the Russian Federation allows both to include such payments in the cost of goods and to write them off separately. This is stated in Article 320 and subparagraph 1 of paragraph 1 of Article 264.

Important!

In tax accounting, customs duties and fees can be included in the cost of goods or written off separately, depending on what procedure is provided for in your company's accounting policies.

The same can be said about other costs that are associated with the purchase of imported goods. For example, about the costs of their transportation and storage.

Does your company take into account all costs associated with the purchase of goods separately? Then you classify the costs of delivering goods to the company’s warehouse as direct, and the remaining costs as indirect.

How to calculate exchange rate differences

Fortunately, you will not have to re-evaluate the advances issued to the supplier. This is provided for in paragraph 11 of Article 250 and subparagraph 5 of paragraph 1 of Article 265 of the Tax Code of the Russian Federation.

It's another matter if your company pays for goods after they are shipped. Then the debt to the seller must be recalculated to last number every month.

In this case, you will have a positive or negative exchange rate difference, which you will include in non-operating income or expenses. This procedure is established in subparagraph 7 of paragraph 4 of Article 271 and subparagraph 6 of paragraph 7 of Article 272 of the Code.

How to make your work easier

In order not to have to reflect temporary differences according to PBU 18/02, it is better to revaluate liabilities in currency at the end of the month in both accounting and tax accounting.

Let us note, however, that the norms of the Tax Code of the Russian Federation regarding the moment of revaluation of liabilities in foreign currency are not entirely unambiguous. Thus, paragraph 8 of Article 271 and paragraph 10 of Article 272 of the code say that exchange rate differences must be calculated at the end of the reporting period, which can be a quarter.

However, in accounting, revaluation is done at the end of the month. Therefore, it is more convenient to also calculate exchange rate differences for income tax, so that you do not have to reflect temporary differences according to PBU 18/02.

In any case, we recommend that you specify the procedure for accounting for exchange rate differences in the company’s accounting policy. To be on the safe side, you can also find out the position of your tax office on this issue.

In addition, do not forget to take into account the exchange rate difference on the date of payment for the goods.

Accounting for imported goods

Accounting for imported goods is generally similar to tax accounting. But there are also differences.

Thus, in accounting, the cost of goods usually includes all expenses associated with their acquisition. Including customs duties and taxes paid. This is specified in paragraph 6 of PBU 5/01. However, trading companies can include the costs of procurement and delivery of goods as sales expenses and take them into account in account 44 (clause 13 of PBU 5/01).

At the same time, when calculating income tax, as we have seen, any expenses associated with the purchase of goods can be written off separately by the company at its discretion.