Import from eaeu documents for capitalization. VAT when importing goods from the eaeu to russia. When to submit the declaration and documents when importing from the Customs Union

In this article, we are on specific example Consider how to reflect the purchase of goods in the countries of the Eurasian Economic Union in the 1C: Accounting 8 edition 3.0 program.

In accordance with paragraphs. 4 p. 1 of Art. 146 Tax Code Russian Federation import of goods into the territory of the Russian Federation and other territories under its jurisdiction are recognized as objects of VAT taxation.

The procedure for levying indirect taxes (VAT and excise taxes) when importing goods from countries that are members of the Eurasian Economic Union is defined in the Protocol on the procedure for levying indirect taxes and the mechanism for controlling their payment when exporting and importing goods, performing work, rendering services (Appendix No. 18 to the Treaty on the Eurasian Economic Union).

The collection of indirect taxes on goods imported into the territory of one member state from the territory of another member state is carried out by the tax authority of the member state into whose territory the goods were imported, at the place of registration of taxpayers - the owners of the goods (clause 13 of the Protocol).

For VAT purposes, the tax base is determined as of the date the imported goods are registered with the taxpayer based on the value of the purchased goods. The value of the purchased goods is the transaction price payable to the supplier for the goods in accordance with the terms of the contract (clause 14 of the Protocol).

The amounts of indirect taxes payable on goods imported into the territory of one member state from the territory of another member state are calculated by the taxpayer at the tax rates established by the legislation of the member state into whose territory the goods are imported (paragraph 17 of the Protocol).

VAT is paid no later than the 20th day of the month following the month in which the imported goods were registered (clause 19 of the Protocol).

The taxpayer is obliged to submit to tax authority the relevant tax return. Simultaneously with the tax declaration, the documents listed in clause 20 of the Protocol are submitted to the tax authority. One of these documents is the Statement on the Importation of Goods and Payment of Indirect Taxes.

The amounts of indirect taxes paid on goods imported into the territory of one member state from the territory of another member state are subject to deductions in the manner prescribed by the legislation of the member state into whose territory the goods were imported (paragraph 26 of the Protocol).

Let's look at an example.

The Dawn organization applies general regime taxation - accrual method and Accounting Regulations (PBU) 18/02 "Accounting for calculations of corporate income tax." The organization is a VAT payer.

The organization purchases goods from a supplier from the Republic of Belarus under a supply agreement. In accordance with the contract, a 100% advance payment is provided. The cost of goods is 500,000 rubles.

Performance this example in the program, we will start with the establishment of a Belarusian supplier. When filling out an element of the directory "Contractors", you must correctly indicate the country of registration (Fig. 1). When drawing up a supply agreement (type of agreement - With a supplier), the program will automatically turn off the checkbox Supplier submits VAT by agreement.

On May 25, 2015, the Rassvet organization transferred cash(prepayment for the goods) to the current account of the supplier.

This operation in the program is executed using the document Write-off from the current account with the transaction type Payment to the supplier.

An example of filling out a document Write-off from a current account and the result of its implementation are shown in Fig. 2.

When posting goods received from Belarus, you need to pay attention to filling out the Nomenclature reference book. In the element of the directory, you must specify the country of origin and the code of the TN VED classifier (Commodity nomenclature externally economic activity), since these details will be used when filling out the documents.

An example of filling out the Nomenclature catalog element is shown in Fig. 3.

For reflection in the program of goods receipt (inventory), the document Receipt with the operation type Goods (Invoice) is usually used.

In the tabular section, an item-item is selected, its quantity and cost are indicated. The VAT rate, in accordance with the agreement, is set without VAT (the supplier from Belarus does not charge us VAT). Account 41.01 "Goods in warehouses" and VAT account 19.03 "VAT on purchased inventories" are set automatically in the tabular section of the document. Also, the country of origin of the goods is automatically filled in the tabular section.

When conducting, the document will offset the advance paid by the organization to the Belarusian supplier (Dt 60.01 - Kt 60.02) and take into account the debit of account 41.01 in accounting and tax accounting the cost and quantity of goods received at the warehouse, and also make an entry in the auxiliary register of information Import of goods from states Customs Union.

An example of filling out the Receipt document and the result of its implementation are shown in Fig. 4.

As we have already noted, for the purposes of paying VAT, the tax base is determined at the date of registration of goods on the basis of their value. Therefore, the Rassvet organization (Russian taxpayer, importer and owner of the goods) must charge VAT and submit to the tax authority at the place of registration an Application for the import of goods and payment of indirect taxes.

In the program, to reflect this operation, the document Application for the import of goods is used. This document can be generated from the Receipt document.

The header of the document indicates the supplier counterparty and the contract with him.

It is convenient to fill in the tabular part of the document using the appropriate button. The VAT rate and the TN VED code are filled in from the Nomenclature reference book, VAT account 19.10 "VAT payable upon import from the Customs Union" is set automatically. Additionally, manually, you must specify the code of the mode of transport.

To form a complete printed form maybe it will be necessary to fill in the specification and the participants in the transaction.

When carrying out the document, it will charge VAT in accounting on the debit of account 19.10 in correspondence with the credit of account 68.42 “Calculations for taxes and fees. VAT when importing goods from the Customs Union ”and will make an entry in the VAT accumulation register presented (for further reflection in the purchase book).

An example of a document Application for the import of goods and the result of its implementation are shown in Fig. 5.

Tax must be paid no later than the 20th day of the next month.

To reflect the fact of payment of tax to the budget, use the document Write-off from the current account with the transaction type Tax payment.

Right when filling out the document in the Taxes and Contributions information register, you can create (if not already created) a VAT record for goods imported into the territory of the Russian Federation. The register record is created by selecting the required KBK (Fig. 6).

When forming the document, you need to pay attention to the accurate filling of the analytics of account 68.42. The third sub-account of this account is the corresponding document Application for the import of goods.

An example of a document Write-off from a current account with the type of operation Tax payment and the result of its implementation are shown in Fig. 7.

A Russian taxpayer who has carried out operations for the import of goods from the countries of the Eurasian Economic Union is obliged to submit to the tax authority a Tax Declaration on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of the member states of the Customs Union. The declaration must be submitted to the tax authority by the 20th day of the next month.

To draw up a declaration in 1C: Accounting 8 programs, a regulated report Indirect taxes when importing goods from the Member States of the Customs Union is intended.

The amount of value added tax calculated to be paid to the budget in relation to goods purchased (imported from the countries of the Eurasian Economic Union) is reflected in line 031 of Section 1 of this declaration.

A fragment of the declaration is shown in Fig. eight.

The organization has the right to deduct VAT paid when importing goods from the member states of the Eurasian Economic Union to Russia. The deduction is made on the condition that the organization is a VAT payer and the goods are intended for the implementation of VAT-taxable transactions (subparagraph 1 of paragraph 2 of article 171 of the Tax Code of the Russian Federation).

The basis for deducting VAT on imported goods are documents confirming the actual payment of VAT when importing goods into the territory of the Russian Federation (Application for the import of goods and payment of indirect taxes with a mark of the tax authority for payment).

In the program, at the end of the quarter, you need to create and fill out a regulatory document for VAT - Confirmation of VAT payment to the budget. The document will collect in its tabular part the paid documents Application for the import of goods, the corresponding payment documents and details of payment orders.

When conducting, the document does not generate any accounting entries, but only registers the fact of payment of tax in the Purchase VAT register.

Regulatory document Confirmation of VAT payment to the budget is shown in Fig. nine.

In accordance with paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, a deduction is made after the goods are accepted for registration and if there are relevant primary documents.

All conditions are met. The goods are registered, VAT has been paid, an application for the import of goods with a mark of the tax authority on the payment of tax is available. Therefore, when filling out the regulatory document Formation of purchase book entries in the tabular section, a line with the Customs Union value type will be generated, which will refer to the document Application for the import of goods.

When conducting, the document will accept VAT for deduction, generating an accounting entry on the debit of account 68.02 "Value Added Tax" in correspondence with the credit of account 19.10 "VAT paid upon import from the Customs Union", will write off the VAT register entry presented and generate an entry in the VAT register Purchases (Book of purchases).

Completed regulatory document Formation of purchase book entries and the result of its implementation are presented in Fig. ten.

Let's see how the shopping book is filled.

In column 2 of the book of purchases, the code of the type of operation is entered - 19 "Import of goods from the Eurasian Economic Union".

In accordance with paragraphs. "E" and pp. "K" clause 6 of the Rules for maintaining the purchase book used in the calculations of value added tax, approved. By Decree of the Government of the Russian Federation No. 1137, when goods are imported into the territory of the Russian Federation from the territory of a member state of the Customs Union in column 3 of the purchase book, the number and date of the application for the import of goods and the payment of indirect taxes are indicated with a mark of the tax authorities for payment of value added tax, and in column 7 specifies the details of the documents confirming the payment of tax.

A fragment of the Purchase Book for the II quarter of 2015 is shown in Fig. eleven.

In the VAT Declaration, the amount of tax paid when importing goods into the territory of the Russian Federation from the territory of the states of the Eurasian Economic Union is reflected in line 160 of Section 3.

A fragment of the VAT declaration of the organization "Rassvet" for the II quarter of 2015 is presented in Fig. 12.

M. Zhurko,
Teacher of the Department of Education 1C: Franchisee U-Soft

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The Russian importer must independently determine the amount of VAT payable to the budget when importing goods from an EAEU country. This is one of the differences from other imports, in which the amount of VAT is calculated by customs officials. Therefore, it is extremely important not to be mistaken when calculating the tax.

01.07.2016

Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan are the countries of the Eurasian Economic Union (hereinafter - the EAEU). And in relation to transactions with counterparties from these countries, there is a special procedure for calculating and paying VAT. This procedure is established by the Protocol on the procedure for levying indirect taxes and the mechanism for controlling their payment when exporting and importing goods, performing work, rendering services (Appendix No. 18 to the Treaty on the EAEU (hereinafter referred to as the Protocol)).

When concluding an agreement for the purchase of goods from a country that is a member of the EAEU, first of all, it is necessary to keep in mind that the Russian buyer will have to pay VAT when importing goods. Moreover, the tax will not be paid to the counterparty as part of the cost of the goods (as is the case with domestic transactions), but directly to the budget. And it doesn't matter what taxation regime the Russian importer is in. The obligation to pay VAT in this situation also arises for companies applying special taxation regimes (clause 13 of the Protocol).

The date of acceptance of imported goods for accounting is of great importance in determining the amount of VAT. It is on this date that the tax base should be calculated. The latter is determined based on the value of the purchased goods. If the goods are purchased for foreign currency, then the ruble value is determined by recalculating the value in foreign currency at the rate of the Central Bank of the Russian Federation as of the date of acceptance of the goods for accounting (clause 14 of the Protocol). We multiply the calculated tax base by the VAT rate (10 or 18%) and determine the amount of tax to be paid.

VAT must be paid no later than the 20th day of the month following the month when imported goods were registered. At the same time, the importing company must submit to the Federal Tax Service Inspectorate a special VAT declaration, the form of which, in accordance with clause 20 of the Protocol, must be established by the legislation of the Russian Federation or approved by the competent authority of the Russian Federation. An updated declaration form has not yet appeared. Therefore, at present, importing companies have no choice but to apply the old indirect tax declaration form for imports, approved since the time of the Customs Union (Appendix No. 1 to the order of the Ministry of Finance of Russia dated 07.07.2010 No. 69n).

Please note that unlike the regular VAT return, which is submitted quarterly, given form presented in a month. In other words, if supplies from the EAEU countries occur regularly every month, then the VAT declaration for imported goods should be drawn up monthly.

VAT documents for import from EAEU countries

Together with special VAT declaration provisions Section III Protocols oblige the importer to submit to the IFTS and a number of documents (clause 20 of the Protocol):

application for the import of goods and payment of indirect taxes;
bank statement confirming the fact of payment of VAT upon import;
transport (shipping) documents;
invoice from a foreign counterparty (if any);
an agreement or contract on the basis of which imported goods are purchased.

If the goods are purchased by a commission agent, then an additional commission agreement must also be submitted.

Currently, the application form for the import of goods and payment of indirect taxes, approved by the Protocol on the exchange of information in in electronic format between the tax authorities of the member states of the Eurasian Economic Union on the amounts of indirect taxes paid.

on paper (in four copies) and in electronic form;
in electronic form with an electronic (digital) signature of the taxpayer.

Officials are clarifying (letter of the Federal Tax Service of Russia dated 01.07.2015 No. ZN-4-17 / [email protected]) that the submission of the application in the second way is carried out through the operator electronic document management using enhanced qualified electronic signature... Based on the results of the verification of the application, a message is immediately generated about the affixing of a mark by the tax authority or a notice of refusal to affix a mark.

Thus, if the importer signs the application in electronic form with the strengthened CEP, then he does not have to submit the application also on paper. Also, in this case, there is no need to contact the inspection in order to receive your paper copies of the application with the marked inspection marks (for its subsequent sending to your foreign seller). In this situation, the Russian importer will send the following documents to the exporter on paper or in electronic form to the foreign seller:

copies of the statement drawn up by him;
a message about the affixing of a mark by the tax authority, confirming the fact of payment of indirect taxes (exemption or other procedure for the fulfillment of tax obligations).

With respect to statements submitted to the tax authority from January 1, 2015, the new format applications for the import of goods and payment of indirect taxes of the Russian taxpayer (approved by order of the Federal Tax Service of Russia dated November 19, 2014 No. ММВ-7-6 / [email protected]).

In addition, the EAEU rules provide for the possibility to submit to the tax authority a revised import statement (clause 21 of the Protocol). For example, an importer will need to submit an updated application when partial refund imported goods. If, when submitting a revised application, it is not required to amend the declaration, then the revised VAT declaration does not need to be submitted. It is possible that some documents will need to be attached to the revised statement. The exact list of documents depends on the reason for clarification.

VAT deduction on import

If the importer applies the usual taxation regime and is not exempted from paying VAT (Article 145 of the Tax Code of the Russian Federation), then he can deduct the paid amount of VAT when importing from the EAEU countries (Clause 2, Article 171 of the Tax Code of the Russian Federation).

The deduction can be applied not earlier than the quarter in which the imported goods were taken into account and a mark (a message was received about the affixing of a mark) on the application for the import of goods and payment of the indirect tax. Moreover, it is now allowed to claim a deduction in tax periods within three years after their registration (clauses 1, 1.1, article 172 of the Tax Code of the Russian Federation).

Having decided in which quarter he wants to reflect the deduction, the accountant must register the relevant documents in the purchase book for that quarter. In column 3 of the purchase book, you need to register the number and date of the application for the import of goods and the payment of indirect taxes with the marks of the tax authorities for the payment of VAT. And in column 7 of the purchase book, indicate the details of payment documents confirming the actual payment of VAT.

Importation of products or receipt of services from foreign contractors are operations subject to mandatory VAT. the status of a Russian taxpayer is not important at the same time - this is legal entities operating under the DOS, and subjects of economic activity, exempt from VAT, and “simplified” enterprises applying special tax regimes.

Goods / services received from abroad are subject to VAT if the following conditions are met:

they will be resold exclusively within the borders Russian territory;
the foreign contractor-supplier is not a tax resident, is not registered with the controlling structures of the Russian Federation.

VAT is not charged only on certain characteristic groups marketable products:

products received under a foreign trade agreement as gratuitous assistance;
special technological equipment not created by domestic companies;
printed editions and cultural rarities for museums, libraries, archives;
specific modifications of drugs.

VAT rates on the import of goods and services

For the taxation of goods or services imported from abroad, the standard tax rates are applied - 0%, 10%, 18%. For the correct use of the required percentage for customs clearance and VAT calculation, actions are performed according to the proposed algorithm:

identify the product code at the Unified Customs Tariff of the Customs Union;
match the code with the lists of products taken into account at 10% rate;
in the absence of the required code in the specified lists approved by the Government of the Russian Federation, it is used rate 18%.

The specificity of calculating and paying "import" VAT is the fact that it is necessary to make the required calculations before the item of trade leaves the customs post. Payment of VAT is made directly to the customs authority, as part of mandatory payments for clearing.

The importer independently determines the tax base, product code and the amount of VAT required to pay. If a problematic situation arises when the customs applies a higher tax rate than the declarant calculated, the importer can contact the higher customs authority.

The importer is given 15 days from the date when the cargo crossed to pay VAT when drawing up a customs declaration Russian border... Each day of delay in tax transfer will "cost" the buyer 1/300 of, multiplied by the full value of the goods declared.

VAT on imports from EAEU countries

In case of mutual exchange of goods with former allied states, VAT on imported goods or services is calculated according to an elementary scheme, and the payment of the budget fee is made to the treasury account of the territorial tax inspectorate.

The object for taxation of VAT in the case of import from the EAEU states is determined as the value of the purchased commodity mass, increased by the amount of excise duty (if necessary). The time of formation of the tax base is the calendar date when the imported goods are recorded in warehouse accounting. The amount of VAT is determined by a simple multiplication of the cost of the purchased product and the required tax rate.

At the close of the quarter in which import transactions were carried out for the movement of goods from the EAEU, Russian company- the importer (IP) is obliged to submit a VAT declaration to the fiscal instance. The document must be submitted by the 20th day (inclusive) of the month following the reporting period.

Important: the "import" VAT declaration is submitted in the form of a "paper" document. Electronic reporting applies only to those taxpayers whose staff exceeds 100 people.

Simultaneously with the submission of the VAT declaration, the importer is obliged to pay tax according to the banking parameters of "his" tax division... In the payment order, a separate one is applied when importing from neighboring countries.

VAT on imports from countries outside the EAEU

When importing goods / services into Russian territory from countries outside the Eurasian Union, the importer is obliged to pay at customs not only mandatory duties, but also VAT. The procedure for calculating and paying tax is regulated not only by the Tax Code of the Russian Federation, but also by the Customs Code.

Keep in mind: VAT is paid at customs not based on the results of the reporting period, but before the completion of the procedure for the release of goods from the customs post.

The formula by which the importer calculates the amount of VAT payable is as follows:

VAT = (ТСт + ВТП + А) х Ст

where: Tst- the value of the goods indicated in the customs declaration;
ECP- the value of the import customs duty;
A- excise duty (if necessary);
St- VAT rate (%, 10%, 18%).

You need to know: if the imported goods are not subject to customs duties and excise taxes, then the amount of VAT is determined by multiplying the customs value by the required tax rate.

To avoid conflicts with customs service due to the incorrect calculation of tax, it is advisable for the importer to calculate VAT separately for each group of goods.

VAT on the import of services

Receiving services from a foreign counterparty does not require documenting at the customs post. Legal or individual acting as the buyer is a tax agent and must withhold the VAT amount from the supplier and transfer it to the federal budget.

The documentary basis for payment is a contract, in which it is necessary to prescribe the condition that the amount of VAT is included in the total cost of the service provided. If there is no such clause in the contract, then the importer will be obliged to pay VAT in excess of the contract amount, at his own expense.

If works and services performed by a foreign partner are subject to Art. 149 of the Tax Code of the Russian Federation and are not subject to VAT, the importer is exempt from the duties of a tax agent - he must neither calculate nor transfer tax to the budget. However, he retains the obligation to submit to the tax authority at the place of his registration a VAT declaration with a completed section 7.

Eligibility for VAT deduction

According to the generally established rule, taxpayers who have paid VAT at the customs post have the opportunity to declare in the declaration a deduction for the amount of tax paid. A deduction is guaranteed if the following criteria are met:

imported goods will be used on Russian territory in transactions subject to VAT;
imported products will be resold in the future;
a tax deduction can be claimed by a Russian company only in the quarter when the goods are registered;
receipt of imported goods is confirmed by an invoice, contract or customs declaration;
VAT payment is certified primary documents received at customs.

If an economic entity that is exempt from VAT or operates in a special regime enters the role of an importer, then the tax deduction is not applied. The VAT paid at customs will be taken into account in the nominal price of the goods during its posting and subsequent sale.

Information about the imported goods / services received must be entered in the purchase book with an indication of the amount of VAT. The prerequisite for registering the fact of purchase is the tax payment made and the import declaration certified by the tax authority.

Documents to confirm the right to deduct VAT

The source documents allowing the importer to claim VAT deduction are:

foreign trade contract with a foreign supplier;
from the supplier (invoice);
customs declaration - CCD (copy);
bank statements, certified duplicates of payment orders.

All documents justifying the application of the VAT deduction for the import of goods should be kept for at least four years.

Prepayment Tax Deduction

In most cases, for foreign trade deliveries, prepayment is practiced. When transferring an advance payment for the upcoming receipt of goods, the buyer pays VAT on the amount of the advance payment.

In order to avoid duplicate taxation, VAT on advances made can be declared as a tax deduction during customs clearance of goods delivery and payment of the final VAT amount.

Many Russian companies choose not to engage in customs clearance imported goods on their own, and delegate this procedure to intermediaries. If VAT was paid at customs by a third party, however, at the expense of the importer and on his behalf, then the amount paid may be recorded as a tax deduction.

The calculation of VAT on the import of goods - we will give an example of it in this article - may differ, despite the fact that it is carried out in a standard way: by multiplying the tax base by the rate. Let's consider what affects the parameters involved in such a calculation.

How is the calculation affected by the importing country?

The procedure for calculating VAT is determined by two groups of rules:

related to member countries (EAEU);
intended for countries outside this union.

In addition to Russia, the EAEU includes 4 more countries: Armenia, Belarus, Kazakhstan and Kyrgyzstan. There is no customs between them, and interaction in terms of the import of goods (including VAT taxation) is regulated by the Treaty on the EAEU, signed on May 29, 2014 in Astana.

Import to Russia from all other countries occurs through customs and is subject to the procedure established by customs legislation, which is based on the Customs Code of the EAEU and documents published by the Federal Customs Service of Russia. Regarding the calculation of VAT, the main document here is the order of the State Customs Committee of the Russian Federation dated 07.02.2001 No. 131.

The existence of different rules predetermines not only the difference in the procedure for determining the tax base, but also the difference in other aspects of working with import VAT... At the same time, there are principles common to them. Among them:

obligatory taxation of imported goods, if they are not exempt from this (clause 1 of article 71 of the Treaty on the EAEU, clause 1 of the appendix to the order of the State Customs Committee of the Russian Federation No. 131);
single base list grounds for exemption from taxation, referring to Art. 150 of the Tax Code of the Russian Federation (subparagraph 1 of paragraph 6 of article 72 of the Treaty on the EAEU, paragraph 13 of the annex to the order of the State Customs Committee of the Russian Federation No. 131);
the same values used for calculating tax rates (clause 15 of Section III of Appendix 18 to the Treaty on the EAEU, Section 3 of the Appendix to Order of the State Customs Committee of the Russian Federation No. 131).

The two groups of rules are united by the fact that the application by the importer of the special regime or the exemption provided for by Art. 145 of the Tax Code of the Russian Federation. That is, persons recognized as non-payers of VAT for tax purposes on the territory of Russia are required to pay the tax charged when goods are imported into the country.

Tax rates and the possibility of exemption from its payment

The VAT charged on the import of goods into Russia is charged at the rates generally established for its territory, that is, 20% or 10% (clause 5 of article 164 of the Tax Code of the Russian Federation). The choice of a specific value of the rate depends on the type of imported goods (clauses 2, 3, article 164 of the Tax Code of the Russian Federation).

Exempt from taxation (Article 150 of the Tax Code of the Russian Federation):

goods imported as gratuitous aid to Russia;
medical, prosthetic and orthopedic products, technical means for the rehabilitation of disabled people, corrective lenses, glasses and frames for such glasses, raw materials and components for the manufacture of such goods (if their analogues are not produced in Russia);
materials for the preparation of immunobiological drugs;
cultural values purchased by Russian state institutions or received by them as a gift;
books, other printed publications, film products imported by non-commercial exchange;
products manufactured on the territory of a foreign state that Russia uses under the terms of an international treaty;
technological equipment, analogues of which are not produced in Russia;
natural diamonds that have not been processed;
goods intended for use in foreign and diplomatic missions;
currency (both in Russia and foreign countries), which is a valid means of payment, securities;
seafood products extracted and processed (if technology requires it) by a Russian organization;
ships registered in the Russian International Register of Ships;
goods (other than excisable goods) involved in international cooperation in the field of space;
unregistered in Russia medicines intended for specific patients;
materials that have no analogues Russian production that will be used in research and development;
breeding cattle (also its sperm and embryos) and poultry (and its eggs).

When imported from a member country of the EAEU, raw materials supplied by the customer (clause 14 of Section III of Appendix No. 18 to the Treaty on the EAEU) and goods purchased from a Russian seller but delivered to the buyer through the territory of the EAEU country will not be taxed (letter from the Ministry of Finance of Russia dated 26.02 .2016 No. 03-07-13 / 1/10895).

The procedure applied in terms of VAT to goods imported from the EAEU

The procedure for importing from a member country of the EAEU in relation to VAT is characterized by the following:

The need to pay tax by the importer appears after the goods are registered or after the date of the next payment established by the lease agreement (if the transaction is carried out under it) (clause 19 of Section III of Appendix No. 18 to the Agreement on the EAEU).
The tax base will be determined, respectively, either on the date the goods are registered, or on the date of payment reflected in the lease agreement.
The accrued tax should be transferred to the tax authority and there should be submitted reports dedicated to it, including two additional reports (an application for import and a declaration drawn up in a special form).
Tax is to be charged and reported on a monthly basis, doing this for the months in which the import took place.
For filing a report and tax payments, there is a special period falling on the 20th day of the month following the month of import (clauses 19, 20 of Section III of Appendix No. 18 to the Treaty on the EAEU).

The basis of the tax base will be the cost of the goods, reflected in the accompanying documents (clause 14 of Section III of Appendix No. 18 to the Treaty on the EAEU). The excise tax will be added to it if the goods are excisable. For a lease agreement, the base will arise in the amount of each next payment (clause 15 of Section III of Appendix No. 18 to the Agreement on the EAEU).

The amounts expressed in foreign currency will have to be recalculated into Russian rubles, having done this at the exchange rate as of the date (paragraphs 14, 15 of Section III of Appendix No. 18 to the Treaty on the EAEU):

registration of goods;
payment reflected in the lease agreement, regardless of when and in what amount the payment was actually made.

The entire calculation process in relation to each specific delivery under a specific contract will be reflected in the application for the import of goods.

Examples of calculating the tax base when importing from the EAEU

Example 1

Mir LLC imported 20 office tables from the Republic of Belarus to Russia in August 2019. The price of each of them is 3,000 Russian rubles. Accordingly, the total cost of delivery—60,000 Russian rubles. The goods are not excisable, that is, the excise tax will not participate in the calculation of the tax base.

Thus, the tax base for this supply will be equal to 60,000 rubles. Tax rate applied to it—twenty%. At the end of August 2019, Mir LLC will have to pay 60,000 × 20% = 12,000 rubles to the budget.

Example 2

In June 2019, under the lease agreement of LLC "Quartz", equipment for a technological line was received from the Republic of Belarus worth 12,000,000 Russian rubles. Under the terms of the agreement, payments are calculated for 12 months and are paid in equal installments. That is, in August 2019, Quartz LLC will have to pay 1,000,000 rubles to the Belarusian supplier.

It is this amount that will become the tax base for calculating import VAT for August 2019. The tax from it will be: 1,000,000 × 20% = 200,000 rubles.

Rules for the application of VAT when importing from a country that is not a member of the EAEU

When importing from a country that is not a member of the EAEU, the following principles are significant for VAT:

Without payment of tax, the goods subject to taxation will not be released from customs (clause 1 of the appendix to the order of the State Customs Committee of the Russian Federation No. 131).
Its amount is charged simultaneously with the registration of a cargo customs declaration (CCD), and it is in this document that its value should be sought (clause 12 of the annex to the order of the State Customs Committee of the Russian Federation No. 131).
The tax should be paid to the customs authority, and it may not be done by the importer himself (clause 2 of the annex to the order of the State Customs Committee of the Russian Federation No. 131).
Additional reporting is not required.

The tax base will be (clause 5 of the appendix to the order of the State Customs Committee of the Russian Federation No. 131):

customs value of the goods;
customs duty (if applicable);
excise tax (if the goods are subject to it).

It should be calculated with a preliminary breakdown of goods into groups by name and with the allocation among them of taxable and non-excise taxes, as well as products of processing of materials sent for this from Russia (clause 7 of the annex to the order of the State Customs Committee of the Russian Federation No. 131).

Examples of calculating the tax base when importing from a non-EAEU country

Example 1

LLC "Signal" imports chilled fish from Vietnam, which is not a gourmet one. The customs value of the consignment is 300,000 Russian rubles. The goods are subject to customs duties. Its value is 60,000 rubles. The goods are not excisable.

The tax base will be determined as the sum of the customs value and customs duty, that is, it will be equal to 300,000 + 60,000 = 360,000 rubles.

The tax rate applied to a commodity such as fish is 10%. Accordingly, the tax payable will be 360,000 × 10% = 36,000 rubles.

Example 2

LLC "Comfort" declares the receipt of jerseys from China. Among them there are intended:

for adults - their customs value is 400,000 Russian rubles, the customs duty on them is 80,000 rubles;
for children - their customs value is 200,000 Russian rubles, and the customs duty is 40,000 rubles.

For goods for adults, a 20% rate will be applied when calculating VAT, and knitwear intended for children will be taxed at a 10% rate. Accordingly, the bases must be calculated separately. The total amount of tax will be obtained by summing up its two values, calculated from two different bases: (400,000 + 80,000) × 20% + (200,000 + 40,000) × 10% = 120,000 rubles.

Rules for accepting import VAT as deductions

To include import-related VAT in deductions, regardless of which country the import was made from, the following conditions must be met (clause 2 of article 171, clause 1 of article 172 of the Tax Code of the Russian Federation):

the goods are accepted for accounting (and this can be accounting for the balance sheet);
the goods are intended for transactions subject to VAT;
tax has been paid.

For imports from a country that is not a member of the EAEU, these conditions are met at the time of import. Since no further action is required from the taxpayer, such tax is deducted during the importation period. The document that acts as an invoice for him when entering data into the purchase ledger is a cargo customs declaration (CCD).

When importing from a member country of the EAEU, the tax is paid in the month following the month of import, which at the border of tax periods will lead to the transfer of the deduction to a later one. In addition, additional requirements arise for the possibility of its application here, associated with the presence of a special mandatory reporting, handed over to the Inspectorate of the Federal Tax Service (application for import and declaration). Until it is adopted by the tax authority, the deduction is not considered possible (letter of the Ministry of Finance of Russia dated 02.07.2015 No. 03-07-13 / 1/38180). A deduction for imports from an EAEU member country will appear in the purchase book with a link to the details of the import application.

Postings arising when posting VAT on imports

For VAT on imports, the transactions made in accounting will not differ:

the accrual of tax payable will be displayed as Dt 19 Kt 68;
payment on it - Dt 68 Kt 51 (for payments to customs, it is possible to post Dt 68 Kt 76 here, if VAT is addressed to customs authority transferred in advance);
deduction - Dt 68 Kt 19.

However, by the dates of the implementation, the differences in operations related to countries that are not members of the EAEU and member countries of this union will be significant. In the first case, they are carried out on the date of release of the goods into the territory of Russia, and in the second - in the month following the month of import, subject to the acceptance by the tax authority of reporting related to imports from the EAEU.

During the execution period of all necessary conditions associated with the application of deductions, they will be reflected in the usual quarterly VAT return, but different lines of section 3 will be used for this: 150 - for the tax paid at customs, 160 - for the tax paid to the tax authority.

Outcomes

The rules for calculating and paying VAT related to imports depend on the country from which the import is carried out: whether it is a member of the EAEU or not. Import from a country that is a member of the EAEU is simplified in relation to the import procedure itself (there is no customs here), but it is accompanied by additional reporting to the tax authorities and the later fulfillment of the conditions for including the import tax in deductions. Imports from a country that is not a member of the EAEU takes place through customs and requires the payment of tax in order to release the goods to Russia. Bases for calculating tax for included and not included EAEU countries are defined in different ways. In the first case, it is the value reflected in the shipping documents (plus excise tax, if any), and in the second, the customs value increased by customs duty and excise tax (if duty and excise duty must be paid).

In such a situation, clause 11 of the Protocol on the procedure for levying indirect taxes and the mechanism of control over their payment when exporting and importing goods, performing work, rendering services of Appendix 18 to the Treaty on the EAEU (hereinafter - Protocol).

In accordance with clause 11 of the Protocol, the tax base for VAT on the export of goods in case of its change (increase / decrease) due to an increase / decrease in the price sold goods in connection with their return due to inadequate quality and (or) complete set is adjusted in that tax (reporting) period, in which the parties to the agreement (contract) changed the price (agreed to return) of exported goods unless otherwise provided by the legislation of a member state of the EAEU.

When returning low-quality (incomplete) goods within the EAEU, the seller-exporter and buyer-importer reduce their tax bases for VAT by the cost of the returned goods. The obligation of the exporter to pay VAT upon re-import of previously exported low-quality (incomplete) goods has not been established.

This conclusion is supported by the letter of the Ministry of Finance of Russia dated June 28, 2017 No. 03-07-13 / 1/40899, which explains that when a Kazakh buyer returns in a complaint procedure the goods due to inadequate quality previously exported from the territory of the Russian Federation, obligations to pay VAT at Russian organization when importing goods does not arise and, accordingly, an application for the import of goods and payment of indirect taxes is not submitted to the tax authority.

A similar opinion is expressed in the letter of the Ministry of Finance of the Russian Federation dated 09/01/2017 No. 03-07-13 / 1/56235. Thus, the former exporter does not pay VAT and must adjust the tax base for this tax, determined for these goods when they are exported.

Based on the provisions of clause 11 of the Protocol, the adjustment of the tax base is reflected in the VAT declaration(The procedure for filling out the declaration was approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3 / [email protected], Further - Order) for the period in which the parties signed documents on the return of defective goods.

The adjustment procedure depends on whether the Russian company has confirmed its right to apply a zero VAT rate for the export of goods or not.

If the item is returned for confirmed export, then the adjustment is reflected in section 4 Declarations. On line 070 the correction of the tax base is shown ( p. 41.6 of the Procedure), that is, the value of the returned defective goods. Wherein on line 080 indicate the amount of the restored VAT previously accepted for deduction on these goods.

From the provisions of clause 41.9 of the Procedure it follows that the value on line 080 will form an indicator line 130 "The amount of tax calculated to be paid under the section"... Thus, as a result of the adjustment, the company has VAT payable in the amount of the restored amount of tax on defective goods that was previously deducted.

By unconfirmed export adjustment is carried out in section 6 Declarations. In this case, the value of returned defective goods is reflected on line 080 (p. 43.7 of the Procedure). Wherein to line 090 pay the amount of VAT that was calculated on the sale of defective goods, and to line 100- the amount of tax accepted for deduction for these goods and subject to recovery. Taking into account the provisions of clauses 43.9 and 43.10 of the Procedure:

if the value in line 100 turns out to be greater than in line 090, then the difference is written on line 160 and represents the amount of VAT payable to the budget;
if the value in line 090 is greater than in line 100, then the difference is reflected on line 170 as the tax refundable amount.