Many trading companies purchase goods abroad. Since the purchase of imported products is usually accompanied by long procedures transportation and customs clearance, in practice quite often the question arises: how to correctly formulate the cost of this product in accounting? The answer to this question was found by Yana Lazareva.
For the correct organization of accounting for imported goods, including the deduction of VAT paid at customs, the moment of transfer of ownership is of key importance.
Unfortunately, when signing foreign trade contracts, the parties sometimes ignore this clause of the contract, limiting themselves to defining the basic delivery conditions of Incoterms (a set of international rules recognized throughout the world as the interpretation of the most applicable terms in international trade).
Basic delivery conditions- This special conditions, covering the rights and obligations of the parties under the purchase and sale agreement regarding the supply of goods, among other things, they determine the moment of transfer of risks of accidental loss and damage to goods, distribution of costs, acceptance of goods, and insurance obligations during transportation.
In practice, to bring accounting and tax accounting closer together, transportation and procurement costs are usually included in the actual cost of goods, since the Tax Code classifies these expenses as direct.
At the same time, the transfer of ownership of goods is not regulated either by the rules of interpretation of Incoterms trade terms or by the provisions international law, namely the United Nations Convention on Contracts for the International Sale of Goods (concluded in Vienna on April 11, 1980). To resolve this issue, Article 7 of the Convention refers us to the norms of national law, which, in turn, provides the parties with the opportunity to independently establish in the contract the law of which country (supplier or buyer) the transaction will be governed by (). In the absence of this condition, the law of the supplier’s country () applies to the contract. With this approach, in order to accept the goods for accounting, the Russian buyer will have to become familiar with the legislation of the country in which the goods were ordered. It is worth noting that this approach can lead to disputes with auditors, who, most likely, will prefer to be guided by Russian legislation when checking the legality of the “import” deduction.
It turns out that it is better to determine the condition for the transfer of ownership in advance; this can be done in three ways.
Firstly, by directly indicating the place and time of transition of the relevant right.
Secondly, through the rules of applicable law that govern the relations between the parties to the transaction.
And, thirdly, by indicating in the agreement that the moment of transfer of ownership of the goods is equivalent to the moment of transfer of the risk of accidental loss of the goods, according to the Incoterms rules.
In practice, “accounting problems” for an accountant usually arise in cases where ownership of a product passes to a Russian buyer long before the product actually arrives at its warehouse, for example, at the time of shipment by a foreign supplier to a carrier. It turns out that the company becomes the owner of the goods, which are still in transit. At the same time, the company continues to bear costs directly related to the purchase of these products, right up to their delivery to the warehouse. How to correctly formulate cost imported goods in accounting and the amount of direct expenses in tax accounting
Cost in accounting
As a result of a foreign trade transaction, a Russian company will incur a number of expenses that must be correctly reflected in accounting. Among the most common costs are: the contract price of the product itself, overhead costs not included in the contract price, customs duties and other expenses.
The rules for reflecting in accounting data on inventories, which include goods, have been established (approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n), as well as Methodical instructions on accounting of MPZ (approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).
Products, the ownership of which has transferred to the purchasing organization, are accepted by it for accounting at actual cost, which, when purchased for a fee, recognizes the amount of actual purchase costs, excluding VAT (clauses 2, 5, 6 of PBU 5/01).
In turn, actual costs include, in particular: amounts paid in accordance with a foreign trade contract to a foreign supplier, customs duties, transportation and procurement costs (TPC) - costs of procuring and delivering goods to the place of their use, including insurance costs ( provided that these costs are not included in the price of the goods) and other costs directly related to the purchase of goods (including remuneration to the customs representative for customs clearance).
And the TZR, the list of which is open, includes, among other things, such expenses as: costs of loading goods into a car and their transportation, payable by the buyer in excess of the price of these goods according to the contract and fees for storing products at the places of purchase, at railway stations, ports, marinas (clause 70 of the Guidelines).
“Accounting problems” for an accountant usually arise in cases where ownership of a product passes to a Russian buyer long before the product actually arrives at its warehouse, for example, at the time of shipment by a foreign supplier to a carrier.
I note that the procedure for accounting for goods and materials is an element of the accounting policy (" approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n). The company has the right to independently choose how to account for such expenses: include them in the actual cost or reflect them as part of the sales expenses of the current month (clause 13 of PBU 5/01).
In practice, to bring accounting and tax accounting closer together, TRP is usually included in the actual cost of goods, since the Tax Code classifies these expenses as direct.
Economic assets are recognized as assets of the company (clause 7.2 of the Concept of Accounting in the Market Economy of the Russian Federation, approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, Presidential Council IPB RF 12/29/1997). And the amounts paid for goods in transit must be reflected in accounting in settlement accounts as receivables (clause 10 of the Methodological Instructions).
It turns out that imported goods must be taken into account at the moment when the risks and benefits associated with them have transferred to the Russian buyer, which usually occurs simultaneously with the transfer of ownership.
At its own discretion, the company can reflect the receipt of products using account 41 “Goods” or accounts 15 “Procurement and acquisition material assets" and 16 "Deviation in the cost of material assets." The organization establishes the chosen method in its accounting policies (clause 7 of PBU 1/2008, Instructions for using the Chart of Accounts).
As a rule, accountants refuse to use accounts 15 and 16, organizing analytics on account 41, which allows them to obtain all the necessary information about the movement of goods from the moment of transfer of ownership until the moment the goods arrive at the warehouse.
Rules and exceptions
The general rule states: the actual cost of goods in which they are accepted for accounting is not subject to change (clause 12 of PBU 5/01). However, there is an exception to every rule. Thus, according to paragraph 26 of PBU 5/01, goods owned by the organization, but in transit, are taken into account in accounting in the assessment provided for in the contract, with subsequent clarification of the actual cost (Letter of the Ministry of Finance of the Russian Federation dated December 26, 2011 No. 07-02- 06/256).
Consequently, the cost of imported products can be clarified until the goods actually arrive at the company’s warehouse or are shipped to the buyer, bypassing the company’s warehouse.
At the same time, it is impossible to exclude a situation in which documents on expenses to be included in the cost (in practice, this mainly concerns TKR) will be received by the organization after the goods are received into the warehouse, or even after its sale. Let's assume that all the described actions occurred during the calendar year. In this case, most accountants will attribute “late” costs to account 44 “Sales expenses” with further disclosure in the line “Selling expenses” of the Statement of Financial Results.
The general rule is: the actual cost of goods in which they are accepted for accounting is not subject to change. However, there is an exception to every rule...
If, according to the terms of the accounting policy, the organization forms the actual cost taking into account the technical requirements, then, in my opinion, it is necessary to make an adjustment to the actual cost of the goods and the cost of sales if the products were sold. This way the above accounting can be applied.
In addition, attributing “late” costs to account 44 with their further disclosure in the “Business expenses” line of the Income Statement may lead to distortions in the financial statements. After all, the actual cost is recognized as an expense for ordinary activities and forms the cost of sales (Debit 90, subaccount 90-2 Credit 41; approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n). And, therefore, it is subject to disclosure under the line “Cost of sales” of the Financial Results Report.
To reflect “late” expenses in accounting, it is permissible to use account 44 if information about such expenses is disclosed in the reporting in accordance with the requirements of current legislation (that is, according to the line “Cost of sales”). To do this, it is advisable to organize separate accounting of such expenses, for example, in a separate sub-account or by maintaining appropriate analytics for account 44. The method of accounting for these expenses can be disclosed in the accounting policy of the organization.
And in tax accounting
The procedure for determining expenses for trade operations is regulated, according to which direct expenses include: the cost of purchasing goods sold in a given reporting period, and expenses for delivering purchased products to the customer’s warehouse.
Indirect expenses include all other expenses incurred in the current month.
Unfortunately, the legislator did not disclose a specific list of works and services included in. Therefore, let us turn to the institutions, concepts and terms of other branches of law ().
Arbitrage practice allows the composition of transport costs to be determined based on the breakdown of types of services according to OKVED (see FAS Resolution Far Eastern District dated December 30, 2004 No. F03-A51/04-2/3629). In turn, the section “Transport and Communications” of OKVED (OK 029-2001, approved by Decree of the State Standard of the Russian Federation dated November 6, 2001 No. 454-st), includes subsection 63 “Auxiliary and additional transport activities”, which highlights the following types services, such as, for example, “Cargo handling and storage (including loading and unloading of goods, regardless of the type of transport used for transportation)” and others.
Judicial practice allows for the determination of the composition of transport costs based on the decoding of the types of services according to OKVED...
Thus, the organization will be able to attribute not only payment to direct expenses transport services for the transportation of goods, but also payment for the services of counterparties for loading and unloading products, as well as payment for temporary storage of cargo. The legitimacy of this approach is confirmed by the servants of Themis (see Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 30, 2004 No. F03-A51/04-2/3629). Officials agree with this. Thus, financiers believe that transportation costs include, in particular, expenses for storing goods during customs clearance, for the use of wagons during transportation and during customs clearance, costs of paying for forced downtime of wagons during customs clearance, commissions to forwarders, delivering goods. (Clause 5 of the Letter of the Ministry of Finance of the Russian Federation dated November 11, 2004 No. 03-03-01-04/1/105).
The financial department also allows the inclusion in direct costs of trade operations of the amount of paid import customs duties and fees, provided that such a cost formation procedure is provided for accounting policy(Letter of the Ministry of Finance of the Russian Federation dated May 29, 2007 No. 03-03-06/1/335).
At the same time, insurance costs do not participate in the formation of the cost of goods, but are taken into account as part of indirect costs of the current reporting period (,). Indirect costs also include costs for services for pre-sale preparation of goods, for example, costs for packaging, sticking radioprotective labels (Letter of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 03-03-06/1/465).
Transit trade
The issue of tax accounting for the costs of delivering imported goods during transit trade deserves special attention. Let's return to the rules, which directly provide for the attribution to direct expenses of the costs of transporting purchased goods to the buyer's warehouse. However, during transit trade, the goods arrive at the warehouse of the final consumer, bypassing the warehouse of the buyer himself. All of the above suggests that the organization has the right to recognize delivery costs for transit delivery as a lump sum as part of indirect costs. However, such freethinking can lead to tax disputes, as evidenced by arbitration practice.
Thus, in the Resolution of the Federal Antimonopoly Service of the Moscow District dated April 12, 2011 in case No. KA-A40/2563-11, the subject judicial trial Between the inspection and the organization were the costs of delivering cars to the dealer's warehouse. The controllers classified these expenses as direct and insisted that, in accordance with Article 320 of the Tax Code of the Russian Federation, these expenses were subject to accounting based on the average percentage for the current month, taking into account the carryover balance at the beginning of the month. The organization took into account the disputed expenses as indirect expenses. The case materials established that the goods were purchased by the organization on the terms of CIF Hanko (Finland) and CIF Paldiski (Estonia). And in accordance with the contracts concluded by the organization, the delivery was carried out to the dealer’s warehouse. In this case, delivery was made from the customs warehouse of Hanko in Finland or Paldiski in Estonia without shipment to the organization’s warehouses. The court noted that in this situation, direct costs do not include transportation costs associated with the sale of goods incurred in connection with the delivery of the goods to the dealer’s warehouse. Therefore, the position of the tax authorities was recognized as unlawful.
Also noteworthy is the dispute that was considered by the FAS of the West Siberian District in the Resolution of October 26, 2012 in case No. A27-1294/2012. The basis for the additional assessment of income tax was the inspector’s conclusion that the company unlawfully included in expenses that reduce the base for , direct expenses in an inflated amount due to the inclusion in the calculation of the average percentage of the cost of goods sold in transit. Having analyzed the provisions of Articles 268, 320 of the Tax Code, the courts proceeded from the fact that the transport costs of transit goods cannot be considered direct, as not related to their delivery to the company’s warehouse. Such transportation costs are accounted for as indirect costs and are fully included in the expenses of the current reporting period.
Afterword
To summarize the above, we highlight the main points that need to be taken into account by the accountant of a trading company (importer):
1) agreement with the foreign supplier and inclusion in the foreign trade contract of a condition on the transfer of ownership of the goods;
2) establishment in accounting policies for accounting purposes:
- method of accounting for transportation and procurement costs (to bring them closer to tax accounting, it is advisable to include these costs in the actual cost of goods);
- the method of accounting for the receipt of goods (if account 41 is used for these purposes, it is advisable to disclose analytics or sub-accounts that will be used to organize accounting);
3) establishment in the accounting policy for tax accounting purposes (to bring accounting and tax accounting closer together):
- list of direct costs associated with the purchase of goods (in terms of costs attributable to transportation costs). Such costs include, for example, the costs of loading and unloading goods, remuneration of customs representatives for customs clearance services. Other types of costs are determined taking into account the specifics of organizing the transportation of goods;
- method of accounting for import customs duties and fees by including them in direct costs.
And finally, because regulations on accounting and the Tax Code of the Russian Federation provide various ways accounting for individual expenses (for example, insurance costs), it may not be possible to avoid differences between accounting and tax accounting. As a consequence, the use of .
Yana Lazareva, for the magazine "Calculation"
VAT Guide for Exporters and Importers
How to pay export and import VAT at customs. How to confirm export and how to refund paid VAT. What is the difference between the export of works or services and the export of goods. Export and import transactions with countries Customs Union.
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. The recipient's bank details will need to be filled in 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 - based on the bank statement, we 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 beinstalled,
. 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 registerCounterparties of organizations (counterparty accounts). If the register is notis filled in, you must enter it manually. Filling the register is described inseparate 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.
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We recalculate the cost of imported goods into rubles
When importing, settlements with the supplier are usually made in foreign currency. Payments in rubles are rather an exception.
If receipt of goods precedes payment, then the cost of goods, expressed in foreign currency, is recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of transfer of ownership to the importer<1>.
The conditions for the transfer of ownership are determined by the foreign trade contract. It may contain:
<или>the place and time of transfer of ownership of the imported goods to the buyer is directly indicated;
<или>it is stated that the moment of transfer of ownership of the goods is equivalent to the moment of transfer of the risk of accidental loss of the goods in accordance with the rules of "Incoterms 2010";
<или>it is indicated which country’s law (Russia or the counterparty’s country) governs the transaction as a whole. If this indication is not available, then the law of the seller’s country should be followed.<2>.
If payment for the goods precedes its receipt, then the cost of the goods is determined as follows<3>:
The cost of goods in terms of advance payments is calculated at the exchange rate of the Central Bank of the Russian Federation on the date of payment;
The rest of the cost is formed at the exchange rate of the Central Bank of the Russian Federation on the date of transfer of ownership.
Accounting for imported goods
A product must be reflected in accounting when the risks and benefits associated with it have transferred to the organization. This usually occurs simultaneously with the transfer of ownership of the goods. It is then that you need to reflect the goods on the invoice. The following subaccounts can be opened for the “Goods” account:
- "Imported goods in transit abroad" if the goods are shipped but do not arrive at their destination by the end of the reporting period. The goods are received on the basis of notifications from foreign suppliers about the shipment of goods;
- “Imported goods in ports and warehouses of the Russian Federation”, if the goods arrived at customs;
- “Imported goods for direct deliveries”, if the goods are sent by rail, road and air waybills of international direct traffic;
- “Imported goods in transit to the Russian Federation”, if the goods have crossed the customs border.
In addition to the negotiated (contract) price, the cost of goods must also include associated costs:
Fare;
Customs payments and fees;
Other expenses associated with the purchase and delivery of goods (insurance, customs brokerage services).
To collect information about the cost of goods, you can use the “Procurement and acquisition of material assets” account. In this case, all associated expenses are collected in this account. And after the transfer of ownership of the goods, its value, taking into account associated expenses, is written off as a debit to the “Goods” account.
Transport costs can also be taken into account separately on the “Sales expenses” account, if you fix this option in the accounting policy<4>. For example, when the assortment is quite wide and it is problematic to include transport costs directly in the cost of each type of product.
Organizations that do not pay regular VAT (special regimes or those exempt from VAT) also include in the cost of goods the amount of customs VAT paid upon their import.
Exchange differences arising when recalculating the obligation to the supplier are reflected as other income or expenses and do not participate in the formation of the cost of imported goods<5>. Accounts payable to supplier are revalued<6>:
At the end of each month;
On the maturity date ( partial repayment) debt.
Tax accounting of imported goods
IN general case The purchase price of goods includes only their contract price. However, in your accounting policy for tax purposes, you can stipulate that the cost of goods will also include other expenses associated with the purchase of goods.
In this case, the cost of purchasing goods and the costs of their delivery (if they are not included in the price) are taken into account as direct costs, and all other costs - as indirect. Direct costs for transporting goods are subject to mandatory distribution between sold goods and the balance of unsold goods<7>.
Exchange differences arising during the recalculation of the creditor are reflected in non-operating income and expenses<8>. The amount of the transferred prepayment is not overestimated<9>.
Example. Accounting for imported goods partially paid in advance
Condition
The organization entered into a contract with an Italian company for the supply of goods worth 45,000 euros. According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. The goods are paid for as follows:
Advance payment - 34% of the cost of the goods;
The remaining amount is paid within a month from the date of acceptance of the goods.
On June 21, 2012, an advance was transferred in the amount of 15,300 euros (45,000 euros x 34%). The exchange rate of the Central Bank of the Russian Federation is 41.2441 rubles. per euro.
07/13/2012 (rate of the Central Bank of the Russian Federation - 40.0072 rubles per euro):
Customs duties in the amount of RUB 180,032.40 were paid. and customs duty in the amount of 5,500 rubles;
Paid import VAT in the amount of RUB 356,464.15;
The goods have passed customs clearance.
On 08/13/2012 the remaining payment for the equipment was transferred - 29,700 euros (45,000 euros - 15,300 euros). The exchange rate of the Central Bank of the Russian Federation is 39.1923 rubles. per euro.
The exchange rate of the Central Bank of the Russian Federation as of July 31, 2012 is 39.5527 rubles. per euro.
Amount, rub. |
|||
As of the date of transfer of the prepayment (06/21/2012) |
|||
Prepayment transferred |
60 "Calculations |
52 |
|
On the date of transfer of ownership of the goods (date of customs |
|||
Customs paid |
76 "Calculations |
51 |
|
Customs duty paid |
76 "Calculations |
51 |
|
Import VAT paid |
68 "Calculations |
51 |
|
VAT paid is reflected |
19 "VAT according |
68 "Calculations |
|
Cost reflected |
41 "Products" |
60 "Calculations |
|
Accepted for deduction |
68 "Calculations |
19 "VAT according |
|
At the end of the month (07/31/2012) |
|||
Reflected positive |
60 "Calculations |
91-1 |
|
As of the date of transfer of the remaining payment for the goods (08/13/2012) |
|||
Paid to supplier |
60 "Calculations |
52 |
|
Reflected positive |
60 "Calculations |
91-1 |
|
In addition to accounting for imported goods, the accountant may also be assigned responsibilities for registering an import transaction in a bank (for example, issuing a transaction passport). More about this in one of the following issues.
<1>clause 10 art. 272 Tax Code of the Russian Federation
<2>Art. 1211 Civil Code of the Russian Federation
<3>clause 10 art. 272 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated 10/28/2010 N 03-03-05/239, dated 06/02/2010 N 03-03-06/1/369, dated 05/13/2010 N 03-03-06/1-328
In order to correctly reflect import transactions in accounting, it is necessary to answer the following questions:
- For what purposes were inventories purchased from a foreign supplier (resale or domestic consumption);
- Was the product sold in Russia?
When selling goods (works, services), VAT must be paid only if the sale took place in Russia. When selling goods (work, services) outside Russia (on the territory of a foreign state), you do not pay tax. This follows from subparagraph 1 of paragraph 1 of Article 146 Tax Code RF; 3. Whether goods were imported into Russia from member states of the Customs Union. FOR REFERENCE: On this moment The following states are members of the Customs Union: Armenia; Kazakhstan; Kyrgyzstan; Russia; Belarus.
Accounting for imported goods according to customs declaration in 1C accounting 8.3
Attention
Reflection of VAT for deduction To accept VAT for deduction, you must enter the regulatory document “Creating Purchase Ledger entries” (Menu “Operations” - Regular VAT operations) (Fig. 32) Fig. 32 When posting the document, postings will be generated (Fig. 33): Fig. 33 Information on VAT accepted for deduction is reflected in the Purchase Book. (Fig. 34) Fig. 34 The amount of VAT paid to the budget as a buyer-tax agent is reflected in the declaration on page 180 of section 3. (Fig. 35) Fig. 35 3. Goods imported from the countries of the Customs Union We have previously published an article on reflecting the acquisition of goods from member countries of the Customs Union.
Important
At that time, these operations in 1C software products were not automated. Now in the software "1C: Accounting 8" ed. 3.0, these operations are automated and are successfully used in importing enterprises.
Customs declarations (their copies certified by the head of the organization or the chief accountant) and payment documents confirming payment of VAT must be stored for four years (paragraph 5, paragraph 13 and paragraph 3, subparagraph “a”, paragraph 15 of Appendix 3 to the resolution Government of the Russian Federation dated December 26, 2011 No. 1137). Along with payment documents indicating payment of VAT at customs, you can use confirmation in the form approved by the order of the Federal Customs Service of Russia dated December 23, 2010.
No. 2554. This document confirms the payment of VAT when importing goods and is issued by customs at the request of the organization. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated August 5, 2011.
№ 03-07-08/252. 2.
Rice. 24 When posting the document, postings will be generated (Fig. 25): Fig. 25 Also when conducting of this document An entry is created in the Sales Book. (Fig. 26 -27) Fig. 26 Fig. 27 Filling out a VAT return The amount of VAT payable according to the tax agent is reflected in line 060 of section 2 of the declaration. (Fig. 28) Fig. 28 Transfer of VAT to the budget (Fig. 29) Fig. 29 When registering a document that reflects the payment of VAT to the tax authority as an analytics for account 68.32, it is MANDATORY to indicate the foreign supplier, the agreement and the document of payment to the supplier. (Fig. 30) Fig. 30 If the analytics are filled out incorrectly, VAT will not be deducted in automatic mode. When posting the document, postings will be generated (Fig.
31): Fig.
Accounting for import transactions in 1C:Enterprise
You can find it in the purchase section, but for this example it would be more appropriate to create it directly from the receipt document. To do this, we will use the “Create from” menu.
In the “Customs” field we indicate that our batch of phones will be processed at Vnukovo customs. It is to her that we will pay a fee of 5,000 rubles. On this document tab, we only need to fill in the “Deposit” field, the value of which is selected from the contract directory.
Next, let's move on to the next tab of the document - “Sections of the customs declaration”. Due to the fact that we created this document based on the receipt of goods, some data in the tabular section “Products by section” has already been filled in.
Registration of receipt of imported goods in the 1c: accounting 8 program
This article is devoted to how to reflect business transactions for import accounting in the 1C: Accounting 8 version 3.0 program and correctly generate VAT reporting, depending on the terms of the transaction with a foreign supplier. From the point of view of accounting features in software product The following categories of imported goods can be distinguished:
- Goods for own consumption;
- Goods for subsequent sale on the territory of the Russian Federation;
- Goods imported from the countries of the customs union.
Note: Features of recording import transactions relate primarily to VAT.
Please note: All examples are implemented on release 3.0.44.124.
VAT to be deducted), you can select the “Reflect VAT deduction in the purchase book” checkbox directly in the primary document. Tab “Sections of the customs declaration” (Fig. 7) The customs value of goods is indicated in the same currency as the document for receipt of goods.
You must manually indicate the amount of duty (in rubles) Fig. 7 The amount of VAT payable is calculated using the formula = Customs value of goods * Central Bank exchange rate on the date of document execution + customs duty) * VAT rate (18%) When posting the document, postings will be generated (Fig. 8): Fig. 8 Acceptance of VAT for deduction The organization has the right to accept VAT paid upon import as part of an advance payment for deduction at the time of its registration.
Customs declaration for import in 1s. receipt of imported goods and their sale
Courses 1C 8.3 and 8.2 » Training 1C Accounting 3.0 (8.3) » Sales and purchases, warehouse accounting » Accounting for imported goods according to the customs declaration in 1C Accounting 8.3 Let's consider the actions in the 1C 8.3 Accounting 3.0 program for accounting for imported goods according to the customs declaration (cargo customs declaration), including studying how to reflect the receipt of imported goods in 1C 8.3 and filling out the customs declaration document for imports. Content
Features of accounting for import transactions in "1C: Accounting 8" (rev. 3.0)
In addition, the organization must have:
- foreign economic agreement (contract);
- invoice (account);
- customs declaration;
- payment documents.
In the program to reflect VAT for deduction, you must enter the document “Creation of purchase ledger entries” (if VAT was accepted for deduction at the time of registration of the document “Customer declaration for imports”, this action can be skipped).(Fig. 9) Data for reflecting VAT for deduction will be automatically filled in on the “Purchased Assets” tab. Rice. 9 Please note: the transaction code must be “20” (filled in automatically), the type of value is Customs duties, the details of the document for the actual transfer of payment must be indicated. When posting the document, postings will be generated (Fig. 10): Fig.
In this case, the entry to the debit of account 15.02 and the credit of account 60 is made regardless of when the goods arrived at the organization - before or after receiving the supplier’s payment documents. The posting of goods actually received by the organization is reflected by an entry in the debit of account 41 “Goods” and the credit of account 15.02.
If the accounting policy does not provide for the use of account 15 or the transfer of ownership occurs at the moment the goods arrive directly at the buyer’s warehouse, then account 41.01 should be used. Let's consider the case when an organization uses account 15.02 to record goods and the transfer of ownership of the goods occurs at the time of its registration at customs, then the receipt document indicates account 15.02 as an accounting account, and the receipt is registered at a fictitious warehouse, for example, “Customs”.
Importers transfer an advance to the customs account, from which, when an obligation to pay tax arises, the customs writes off the required amount for customs duties, payments and VAT (Article 73 of the Customs Code of the Customs Union). At the same time, the enterprise in in this case will not be a tax agent of a foreign company. VAT as a tax agent is paid only if the goods are sold in Russia and the foreign supplier is not registered as a taxpayer. This follows from paragraph 2 of Article 161 of the Tax Code of the Russian Federation. Goods are considered sold in Russia if at least one of the conditions is met:
- the goods are located in Russia (in territories under its jurisdiction) and are not moved during sale (subclause 1, clause 1, article 147 of the Tax Code of the Russian Federation);
- at the time of shipment and transportation, the goods are in Russia (in the territories under its jurisdiction) (subclause 2 p.
To accept VAT for deduction, we will perform in the program the following actions: 1. To confirm payment of the tax, based on clause 2, enter the document “Confirmation of payment of VAT to the budget” (entered only after receiving a mark from the tax authority on the import application). (Fig. 41-42) Fig. 41 Fig. 42 2. Let’s reflect VAT for deduction by filling out the regulatory document “Creating purchase ledger entries” (Fig. 43) Fig. 43 When posting the document, entries will be generated to accept VAT for deduction. (Fig. 44) Fig. 44 Reflection of VAT in the Declaration In the Declaration, the amount of VAT deduction when importing goods from the territory of the member states of the Customs Union is reflected on page 160 of section 3. (Fig. 45) Fig.
This information will be useful to organizations importing goods into the territory Russian Federation. In the article we will describe the accounting of import operations, give an accessible explanation of the features of accounting, tax accounting, and the formation of the cost of imported goods, supported by the regulatory framework.
Accounting for import transactions
In accordance with the Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals government regulation foreign trade activities» (with amendments and additions) (clause 10 of article 2) import of goods - import of goods into the Russian Federation without the obligation to re-export.
To avoid problems with legislation, it is necessary to very scrupulously maintain both accounting and tax records of import transactions.
Accounting for import transactions is in many ways similar to tax accounting, but there are a number of distinctive features:
Accounting entries for accounting for import transactions
A detailed explanation of accounting and tax accounting for import transactions will be given below:
| Accounting entry | Explanation | Document confirming the operation | |
| D 60 | K 52 | Transfer of advance payment to the supplier for imported goods | Bank statement, payment order |
| D 76 | K 51 | Payment of customs duties | DT, bank statement, payment order |
| D 07 | K 60 |
| Form No. OS-14 “Act of acceptance (receipt) of equipment” Form No. MX-1 “Act of acceptance and transfer of inventory items for storage” Form TORG-1 “Act of acceptance of goods” |
| D 19 | K 76 | Import VAT reflected | DT, bank statement, accounting certificate |
| D 07 | K 60 | Accounting information | |
| D 19 | K 60 | Invoices, accounting certificates | |
| D 01 | K 08-4 | Form No. OS-1 “Act of acceptance and transfer of fixed assets (except for buildings, structures)” | |
| D 68 | K 19 | Submitting import VAT for deduction | Invoice, accounting certificate |
| D 60 | K 91-1 | Accounting information | |
| D 91-2 | K 60 | Accrual of negative exchange rate differences on settlements with suppliers in foreign currency | Accounting information |
| D 60 | K 52 | Bank statement | |
Tax accounting of import transactions
According to paragraph 3 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, when selling property or property rights the taxpayer has the right to reduce income from such transactions by the amount of expenses directly related to such implementation. The following expenses are taken into account:
- at the rate;
- storage;
- service;
- transportation.
In accordance with Article 320 of the Tax Code of the Russian Federation, the procedure for determining expenses for trade operations is determined. According to this normative act The amount of distribution costs includes expenses for:
- delivery of goods;
- warehousing costs;
- other expenses associated with the purchase of goods.
The taxpayer has the right to determine the cost of goods taking into account distribution costs. The formation of the cost of goods is explained in detail in the section “How is the cost of imported goods formed?”.
An example of import accounting
ABC LLC purchased goods in Spain for the amount of €8,000 on July 11, 2017. ABC LLC received property rights to the goods on July 11, 2017.
- Customs duty – 12,000 rubles.
- Customs duty – 15%.
- Calculated VAT: 8000*68.77*1.15*0.18=113883.12 rubles.
- Costs for delivery of property to the territory of the Russian Federation 34650.00 (including VAT 6237.00)
Produced on July 16, 2017 final payment for product. € exchange rate: 07/11/2017 – 68.77 rubles, 07/16/2017 – 68.36 rubles.
| Accounting entry | Explanation | Amount (rub.) | |
| D 76 | K 51 | Payment of customs duties | 12 000,00 |
| D 76 | K 51 | Payment of customs duties | 82 524,00 (8000*68,77*0,15) |
| D 07 | K 60 | Ownership rights to goods as:
The owner accepts independent decision, guided by regulations. | 550 160,00 (8000*68,77) |
| D 19 | K 76 | Import VAT reflected | 113 883,12 |
| D 07 | K 60 | Costs of delivering property to the territory of the Russian Federation | 34 650,00 |
| D 19 | K 60 | VAT on property transportation | 6 237,00 |
| D 01 | K 08-4 | Capitalization of received property | 550 160,00 |
| D 68 | K 19 | Submission for VAT deduction | 120 120,12 (113 883,12+6237) |
| D 60 | K 91-1 | Accrual of positive exchange rate differences on settlements with suppliers in foreign currency | 3 280,00 (8000*(68,77-68,36)) |
| D 60 | K 52 | Final payment to the supplier for the imported goods | 546 880,00 (8 000*68,36) |
Errors in accounting for import transactions
When accounting for import transactions, you must be very careful to avoid errors that are often identified during an audit:
- incorrect conversion of foreign currency into rubles when conducting a foreign exchange transaction;
- there is no translation into Russian of the text of the document on the basis of which payment is made from a foreign currency account;
- failure to meet deadlines for fulfilling obligations under contracts that provide for advance payments;
- incorrect correspondence of invoices for accounting of import transactions.
How is the cost of imported goods determined?
In accordance with clause 6 of the Accounting Regulations “Accounting for Inventories” PBU 5/01,” the actual cost of inventories acquired for a fee is recognized as the amount of the organization’s actual costs for the acquisition, excluding value added tax and other reimbursable taxes (except for cases provided for by the legislation of the Russian Federation). To determine the actual cost, you can use the following formula:
Actual costs:
- amounts paid in accordance with the agreement to the supplier (seller);
- amounts paid to organizations for information and consulting services related to the acquisition of inventories;
- customs duties;
- non-refundable taxes paid in connection with the acquisition of a unit of inventory;
- remunerations paid to the intermediary organization through which inventories were acquired;
- costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, costs for the procurement and delivery of inventories;
- costs of maintaining the procurement and warehouse division of the organization, costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories, established by the agreement; accrued interest on loans provided by suppliers (commercial loan); interest on borrowed funds accrued before the inventory was accepted for accounting, if it was raised for the acquisition of these inventories;
- costs of bringing inventories to a state in which they are suitable for use for the intended purposes. These costs include the organization’s costs for part-time work, sorting, packaging and improvement technical characteristics inventories received that are not related to the production of products, performance of work and provision of services;
- other costs directly related to the acquisition of inventories.
General and other similar expenses are not included in the actual costs of purchasing inventories, except when they are directly related to the acquisition of inventories.
Clause 6 states that conversion into rubles is made at the rate valid on the date of the transaction in foreign currency. According to clause 9 of PBU 3/2006, in the case of an advance payment for a purchased product, the exchange rate is fixed on the date of the advance payment with the establishment of the corresponding cost of the product. The remaining part of the goods will be accepted for accounting, taking into account the changed exchange rate (if such a phenomenon occurs).
Documents required for registration of imported goods
According to Federal law dated December 6, 2011 No. 402-FZ “On Accounting” (Article 9) each fact economic activity must be subject to primary registration accounting document. To account for import transactions, the primary accounting documents, the presence of which is necessary for accounting and tax accounting of imported goods, are:
- foreign trade contract with the importer of goods;
- invoice issued by the seller;
- transport, forwarding documents;
- insurance documents;
- declaration of goods (DT);
- bank certificates confirming payment of customs duties and duties;
- invoices, acts of acceptance of inventory items;
- technical documentation. Read also the article: → "".
Legislative acts regulating the import of goods:
| Normative act | Regulatory area |
| Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n “On approval of the accounting regulations “Accounting for inventories” PBU 5/01” (with amendments and additions) | Formation of the cost of imported goods |
| Order of the Ministry of Finance of the Russian Federation dated November 27, 2006 No. 154n “On approval of the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” (PBU 3/2006)” (with amendments and additions) | Determining the cost of goods depending on the exchange rate |
| clause 3 clause 1 article 268 of the Tax Code of the Russian Federation | Tax accounting of imported goods |
| Article 320 of the Tax Code of the Russian Federation | The procedure for determining expenses for trading operations |
| According to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (Article 9) | Primary accounting documents |
| Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activities” (Clause 10, Article 2) | Definition of import of goods |
Category “Questions and Answers”
Question No. 1. Are we required to make advance payments to a foreign seller when purchasing imported goods?
The obligation to pay an advance payment arises provided that this obligation appears in the contract that you have concluded with the foreign supplier. If the contract does not provide for an advance payment when purchasing imported goods, you are not obliged to pay it.
Question No. 2. Do I understand correctly that accounting for goods begins on the day the property rights to them are transferred, even if the goods have not yet been received and paid for?
Yes, in accordance with the legislation of the Russian Federation, the buyer of imported goods accepts the goods for fixed assets or inventories at the time of transfer of property rights from the seller.
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