Arrival according to the gas turbine engine. Posting of imported goods

All more companies purchase goods abroad and subsequently sell them on the domestic market of the Russian Federation. Therefore, issues of accounting and tax accounting for the import of goods do not lose their relevance. Main issues of import of goods in 2018/2019 Let's look at it in our article.

How is the cost of imported goods determined?

As you know, goods are accepted for accounting at actual cost (clause 5 of PBU 5/01). It is important to note that when importing goods, as a rule, additional costs appear in the form of customs duties, fees, and other payments paid to intermediaries for customs clearance goods. All these expenses are also included in the cost of imported goods (clause 6 of PBU 5/01).

No less important is the correct determination of the accounting value of goods under an agreement with a foreign supplier, i.e., the conversion into rubles of the cost of goods expressed in foreign currency. Let us remind you that the cost of goods is reflected in rubles at the rate in effect on the date of their acceptance for accounting (clause 6, clause 9 of PBU 3/2006). If goods are purchased against a previously transferred prepayment to the supplier, the cost of the goods is fixed at the rate in effect on the date of the prepayment, and in the part not covered by the prepayment - at the rate at which the goods are accepted for registration. Read a separate article about the peculiarities of forming a ruble valuation of purchased assets under contracts in foreign currency, including on account.

Tax accounting for import of goods

The procedure for forming the actual cost of imported goods in tax accounting is similar to that discussed above. Wherein specific composition expenses taken into account in the cost of purchased goods, it is advisable for the organization to consolidate in accounting policy for tax purposes (clause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

Accounting for import of goods: example in postings

On December 5, 2018, the organization purchased a consignment of goods with a contract value of $10,000. Title to the goods transferred on the same day. The customs fee is 15,000 rubles. Customs duty - 15%. The calculated VAT at customs at the rate as of December 5, 2018 amounted to RUB 137,545. (10,000 * 66.4467 * 1.15 * 0.18). Intermediary services for customs clearance RUB 141,600. incl. VAT 18%. Payment for the goods was made in full on December 11, 2018. US dollar exchange rate as of 12/05/2018 - 66.4467, as of 12/11/2018 - 66.2416.

VAT paid at customs is deducted after imported goods are registered (

The words “import” or “imported goods” are often used in everyday life. But is this concept defined by law? Import of goods means the import of goods to customs territory Russian Federation without the obligation to re-export (Clause 10, Article 2 of the Law of December 8, 2003 No. 164-FZ “On the Fundamentals government regulation foreign trade activities"(hereinafter referred to as Law No. 164-FZ)).

Now let’s focus on the primary documents (Article 9 of the Law of November 21, 1996 No. 129-FZ “On Accounting”), reflecting the import of goods. Such documents are:

• foreign economic contract;
• foreign trade import transaction passport;
• transport, forwarding, insurance documents (international road, air, and railway invoices, luggage receipts, bills of lading, insurance policies and certificates, other documents);
• a customs declaration confirming that the goods have crossed the customs border of the Russian Federation;
• certificates of payment of duties and fees;
• warehouse documentation (invoices, acceptance certificates confirming the actual receipt of goods at the importer’s warehouse), etc.

So, the company entered into a deal with foreign company contract for the supply of goods, issued a passport for a foreign trade import transaction. Then she decides to pay for the goods under the import contract. The cost of the goods can be paid in advance, that is, by transferring an advance payment (prepayment) to the account of a foreign counterparty.

Let's consider the reflection of 100% prepayment in accounting, taking into account the fact that the contract was concluded in foreign currency (euro).

Step 1. Prepayment under the import contract

The value of assets and liabilities, expressed in foreign currency, for recording in accounting and financial statements should be converted into rubles (clause 4 of the Accounting Regulations “Accounting for assets and liabilities, the value of which is expressed in foreign currency” PBU 3/2006, approved by Order of the Ministry of Finance of Russia dated November 27, 2006 No. 154n (hereinafter referred to as PBU 3/2006) ). In this case, foreign currency is recalculated at the rate of the Central Bank of Russia established on the date of the transaction.

Please note: since the beginning of this year, changes have been in effect according to which the amount of the prepayment (advance payment) in foreign currency is recalculated into rubles once, on the date of its receipt (payment). Subsequently, prepayments (advances) are not recalculated after being accepted for accounting due to changes in the exchange rate (clauses 9, 10 of PBU 3/2006).

Prepayment in accounting is not recognized as an expense of the organization, but is accounted for as a receivable (clause 3, 16 of the Accounting Regulations “Expenses of the Organization” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated May 6, 1999 No. 33n).

Thus, the conversion of these receivables, expressed in euros, into rubles is carried out at the euro to Russian ruble exchange rate established by the Central Bank on the date the “receivables” were accepted for accounting.

In accounting, the transfer of prepayment is reflected under Credit 52 “Currency accounts” in correspondence with Debit 60 “Settlements with suppliers and contractors”.

Step 2. Goods arrive at customs

Upon arrival of goods into the customs territory of the Russian Federation, the carrier is obliged to submit the relevant documents and information to the customs authority (Articles 72, 73, 76 of the Labor Code of the Russian Federation). Only after submitting all documents and information can goods be unloaded and reloaded, placed in a temporary storage warehouse, declared for a specific customs regime or to internal customs transit (clause 1 of article 77 of the Labor Code of the Russian Federation).

When importing goods to customs, the purchasing organization or customs broker must declare them, that is, submit a customs declaration. The customs declaration, in particular, indicates the customs value of goods, which is necessary for calculating import customs duties, VAT, excise taxes, and fees for customs clearance (124 Labor Code of the Russian Federation).

Customs value is determined different methods(Clause 12 of the Law of May 21, 1993 No. 5003-1 “On Customs Tariffs” (hereinafter referred to as Law No. 5003-1)). One of them is the method based on the transaction value of imported goods.

With this method, the customs value of imported goods is determined as the transaction value, that is, the price of goods paid or payable when they are sold for export to Russia. In addition, additional charges may be made to the transaction price, in particular, the cost of packaging (if it is considered as a whole with the goods); for packaging, costs of loading and unloading goods, etc. (Article 19, 19.1 of Law No. 5003-1).

We have decided on the customs value. Now let's look at taxes, duties and fees.

Goods acquire the status of being in free circulation in the customs territory of the Russian Federation after payment of customs duties, taxes and compliance with all restrictions, established by law RF on state regulation of foreign trade activities (Article 163 of the Labor Code of the Russian Federation). The release of goods for domestic consumption is carried out only subject to payment of all necessary customs duties (subclause 4, clause 1, article 149 of the Labor Code of the Russian Federation).

Customs duty is a mandatory payment collected by customs authorities when importing goods into the customs territory of the Russian Federation and paid at rates established by the Government of the Russian Federation in accordance with legislation (Law No. 5003-1).

Customs duties are divided into fees:

• for customs clearance;
• for customs escort;
• for storage (Article 357.1 of the Labor Code of the Russian Federation).

The Government of the Russian Federation established the rates of customs duties for customs clearance in absolute amounts (Resolution of the Government of the Russian Federation dated December 28, 2004 No. 863 “On the rates of customs duties for customs clearance”).

Duties and VAT must be paid no later than 15 days from the date of presentation of the goods to the customs authority at the place of their arrival. As for customs clearance fees, they must be paid before submitting the declaration or simultaneously with its submission (clause 1 of article 329, clause 1 of article 357.6 of the Labor Code of the Russian Federation).

Please note: an advance payment may be made to pay customs duties. Funds received as an advance cannot be considered as customs payments until the buyer gives an order to the customs authority about the intention to use these funds as customs payments (clause 3 of Article 330 of the Labor Code of the Russian Federation).

Let's focus on taxation. Operations for the import of goods into the customs territory of the Russian Federation are subject to VAT (146 Tax Code of the Russian Federation). The subject of VAT is goods transported across the customs border. When importing goods to the customs border, the obligation to pay VAT arises from the moment of crossing it (Article 319 of the Labor Code of the Russian Federation). The declarant pays VAT on transactions of import of imported goods - individual, which declares goods.

Example 1

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The customs value of imported goods imported into the territory of the Russian Federation amounted to 50,000 EUR. On April 18, 2008, the declarant submitted a declaration to the customs authorities. Let's say the euro exchange rate on the date of acceptance of the customs declaration was 37.30 rubles. Central Bank. The amount of import customs duty is set at 15 percent. The VAT rate is 18 percent.

1. Let's convert into rubles customs value product:
   50,000 EUR x 37.30 rub. Central Bank = 1,865,000 rub.
2. The customs duty will be:
   1,865,000 x 15% = 279,750 rub.
3. We determine the tax base for calculating VAT:
   RUB 279,750 + 1,865,000 rub. = 2,144,750 rub.
4. VAT payable at customs will be:
   RUB 2,144,750 x 18% = 386,055 rub.

Step 3. Accounting for imported goods

Let us recall that goods are a component of inventories (MPI), therefore they must be taken into account in the same way (Accounting Regulations “Accounting for inventories” PBU 5/01, approved by order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n (hereinafter referred to as PBU 5/01)). In accounting, imported goods are reflected at actual cost, which recognizes the amount of actual costs incurred for the purchase of goods, excluding VAT and refundable taxes (except for cases provided for by the legislation of the Russian Federation) (clause 6 of PBU 5/01). Actual costs, in addition to the amounts paid to the supplier under the contract, include customs duties, costs for the procurement and delivery of goods to the place of their use, including insurance costs and other costs directly related to their acquisition (customs clearance fees, payments for storage of goods etc.).

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Please note: the organization can include procurement and delivery costs incurred until the goods are transferred for sale as part of sales expenses and accounted for in account 44 “Sales expenses”.

Transportation and procurement costs can be accounted for in different ways in accounting. The organization must record the chosen method of accounting for these expenses in its accounting policies.

In the situation under consideration, imported goods are taken into account in the assessment in rubles at the rate established on the date of transfer of the prepayment (paragraph 2 of clause 9 of PBU 3/2006).

When accepting goods for accounting, the organization makes an entry in the Debit of account 41 “Goods” in correspondence with the Credit of account 60 “Settlements with suppliers and contractors”.

Step 4. “Import” deduction

The organization can deduct VAT paid to the customs authority when importing goods into the customs territory of the Russian Federation (clause 2 of Article 171 of the Tax Code of the Russian Federation). The deduction is made on the basis of documents that confirm the actual payment of VAT when importing goods into the customs territory of the Russian Federation (clause 1 of Article 172 of the Tax Code of the Russian Federation). In this case, the documents confirming the actual payment of the tax are a cargo customs declaration and a payment order for the payment of VAT customs authorities. In this case, one more condition must be met: the goods must be accepted for accounting.

The amount of VAT can be deducted after the goods are posted in the presence of a supplier invoice (subclause 2, clause 2, article 171, clause 1, article 172 of the Tax Code of the Russian Federation). Tax authorities also believe that an invoice is a prerequisite for deduction. In this case, the invoice can be issued in foreign currency (clause 7 of Article 169 of the Tax Code of the Russian Federation, letters of the Federal Tax Service of Russia for Moscow dated December 6, 2007 No. 19-11/116396, dated April 12, 2007 No. 19-11 /33695).

What problems might arise?

It would seem that everything here is clear and understandable. However, tax authorities are looking for all sorts of reasons to deny organizations a deduction. It happens that the tax inspectorate refuses a deduction because the customs authorities have not received information confirming the fact of payment of VAT when importing goods into the customs territory of the Russian Federation.

Judicial and arbitration practice

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But the courts come to the conclusion that the customs response to the tax authorities’ request has no legal significance when applying the VAT tax deduction. Therefore, if the purchasing organization finds itself in a similar situation, it has a chance to challenge the decision of the tax authorities in court (Resolution of the Federal Antimonopoly Service of the North-Western District dated November 27, 2006 No. A56-9685/2006).

Problems may also arise with documents confirming payment of VAT to customs authorities. This applies to cases where payments are made in advance. Here the tax authority may doubt whether the customs authority actually counted from the advance payment exactly the amount that is due for VAT payment.

There is a way out of this situation. To do this, the customs authority may place a mark on the reverse side of payment orders. It indicates the number of the customs declaration, as well as the amount of advance payments attributable to the payment of VAT. The mark must be certified by the seal and signature of a customs official. Thus, this mark will confirm the actual payment of VAT when importing imported goods.

The procedure for accounting for transactions under foreign trade contracts* presents increased complexity for an accountant. In the process of recording them, it is necessary to comply with many different norms and requirements of Russian legislation. Besides documentation The accountant is faced with the task of correctly reflecting them in computer program. In this article E.V. Baryshnikova (consultant) considers the procedure for recording import operations in the economic programs of the 1C company.

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• customs duty;
• customs duty;

When posting, the document generates transactions:

• 44 "Sales expenses";
• 91 "Other income and expenses."

Reflection of import transactions in "1C: Accounting 8"

In “1C: Accounting 8”, in order to carry out operations under an import contract and correctly account for mutual settlements with the supplier, it is necessary to determine the terms of the contract in the “Contracts” directory (Fig. 1).

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In the "Contract type" field, you must indicate "with the supplier"; select the currency in which the contract is executed. The procedure for mutual settlements with the counterparty depends on the configuration settings and is possible in two options:

• under the agreement as a whole (when closing the agreement, the program itself will find the necessary payment documents);
• according to settlement documents (when closing the contract, the user must independently indicate the settlement document).

For transfer Money under an import contract, the document “Outgoing Payment Order” is used as an advance payment to the supplier. On the toolbar of this document, click on the "Operation" button to select the "Payment to supplier" option. Select accounting account 52, indicate “Bank account” (currency) through which the movement occurs. Select accounting accounts for settlements and advances - 60.21 and 60.22 (see Fig. 2).

Rice. 2

To correctly calculate the ruble amount, you need to timely fill out information about exchange rates in the Currencies directory. If necessary, the user can edit the "Rate" field, which reflects the current exchange rate as of the document date.

In the directory "Currencies" it is possible to automatically download exchange rates from the RBC server. To do this, use the "Download courses" button on the document panel. In the processing dialog box that opens, specify the period for which you want to download the courses. Using the "Select" or "Fill" button, create a list of currencies for which you need to download rates. Courses are downloaded by clicking on the "Download" button. After downloading, information about exchange rates is automatically recorded in the information register for each currency.

When posting, the document "Outgoing Payment Order" generates the following posting:

Debit 60.22 Credit 52 - for the amount of the contract cost of delivery.

The formation of the cost of acquired material assets can be reflected:

• using account 15 “Procurement and acquisition of material assets”;
• without using account 15 “Procurement and acquisition of material assets”, directly on accounts 10 “Materials” and 41 “Goods”.

The procedure for forming the actual cost of material assets must be enshrined in the accounting policy of the enterprise.

Formation of the actual cost of material assets using account 15 “Procurement and acquisition of material assets” is available to the user using manual operations.

In this article, we will consider a scheme for recording actual costs directly on asset accounts.

As an example, consider accounting for imported goods.

The receipt of goods from a foreign supplier is documented in the document “Receipt of goods and services” (main menu Main activity - Purchasing). On the document toolbar, click the "Operation" button and select the option - "Purchase, commission".

Click the "Price and Currency" button to uncheck the "Take into account VAT" flag (the cost of the goods does not include the amount of tax, the tax is paid to the customs authorities).

On the "Products" tab, fill out the tabular part of the document with information about the products. In the tabular part of the document, you must also indicate the country of origin of the imported goods and the number of the cargo customs declaration (Fig. 3). To do this, you may need to adjust the visibility of the columns in the tabular part of the document. The visibility of certain columns of the tabular part is configured in a special window "List settings", called from the context menu of the tabular part of the document (opened by right-clicking the mouse when the cursor is over the tabular part - more information about setting the visibility of columns can be read in the "Recording Guide" ").

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When posting, the document generates transactions:

Debit 41.01 Credit 60.21 - for the amount of the contract value; Debit 60.21 Credit 60.22 - for the amount of the offset advance; CCD debit (without correspondence) - for the quantity of goods received (without amount).

In accordance with PBU 5/01, the initial cost of material assets is formed taking into account the costs associated with their acquisition. When carrying out foreign trade operations, expenses included in the cost of goods include:

• customs duty;
• customs duty;
• other expenses (customs brokerage services, transportation services, etc.).

To reflect information on customs duties and duties recorded in the cargo customs declaration, the document “Customs Customs Declaration for Import” is used (main menu - Main activity - Purchasing). This document can be “entered on the basis” of the “Receipt of goods and services” document. On the "Main" tab it is indicated gas customs declaration number and the amount of customs duties, on the “Sections of the Customs Declaration” tab, information about material assets and the amount of customs duties is entered. When posting a document, the following transactions are generated:

Debit 41.01 Credit 76.05 - for the amount of customs duty; Debit 41.01 Credit 76.05 - for the amount of customs duty; Debit 19.05 Credit 76.05 - for the amount of VAT.

To reflect other expenses that form the actual cost of material assets, you must use the document “Receipt of additional expenses” (main menu - Main activity - Purchase). This document allows you to distribute the amount additional expenses two ways:

• proportional to the amount of goods (“by amounts”);
• in proportion to the quantity of goods ("by quantity").

When posting, the document generates transactions:

Debit 41.01 Credit 60.21 - for the amount of expenses; Debit 19.04 Credit 60.21 - for the amount of accrued VAT.

To reflect expenses associated with the acquisition, but not included in the cost of material assets, the document “Receipt of goods and services” is used, which reflects the receipt of material assets. This document fills out the “Services” tab, which indicates information about expenses and determines the cost account to which these expenses should be attributed. Expenses that are not included in the cost of material assets can be taken into account in the following accounts:

• 44 "Sales expenses";
• 91 "Other income and expenses."

Thus, operations for the receipt of material assets and for the reflection of services not included in the price can be reflected in one document.

It should be noted that in practice there is often a need to take into account imported goods during the period of their delivery as material assets in transit. Since the program provides analytics on warehouses in the inventory accounts, to account for valuables in transit, you can create an additional “virtual warehouse” in the inventory accounts (10 “Materials”, 41 “Goods”, etc.). To do this, add an element with an arbitrary name to the "Warehouses" directory (for example, "MC on the way" or others) and capitalize material assets to this warehouse. Upon actual receipt of material assets, the document “Movement of Goods” (main menu Main activity - Warehouse operations) reflects the receipt of assets at the enterprise warehouse.

Transactions under an import contract are reflected in tax accounting when posting documents. In the configuration, the user is given the opportunity to independently determine the need to reflect a specific transaction in tax accounting. To do this, each document has a flag “Reflect in cash accounting”.

When the flag is set in the document, “duplicate” transactions are generated according to the tax chart of accounts. The tax chart of accounts is similar in structure of accounts and analytics to the chart of accounts of accounting to facilitate the comparison of accounting and tax accounting data. Account codes in most cases correspond to accounting account codes of a similar purpose.

To analyze the transactions performed, a set of standard accounting reports is used.

Reflection of import transactions in "1C: Accounting 7.7"

In the configuration "1C: Accounting 7.7" for correct implementation settlements with a foreign supplier under a foreign trade contract, it is also necessary to correctly determine the terms of the contract in the “Contracts” directory for the counterparty from whom the material assets are received (see Fig. 4).

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Prices in the contract are set in currency (USD, EURO), payment for the contract is also set in foreign currency.

The transfer of payment to the supplier for imported goods is reflected in the document “Extract” (currency). When posted, the document will generate transactions:

Debit 60.22 Credit 52

The posting of imported goods (material) directly to the inventory accounts - 41 "Goods" (10 "Materials") - is carried out using the document "Receipt of Goods" ("Receipt of Material"). When posted, this document generates the following transactions:

Debit 41.1 Credit 60.11 - for the amount of the contract value; Debit 60.11 Credit 60.22 - for the amount of the offset advance; Debit N02.02.1 (without correspondence) - reflects the receipt of goods for tax accounting.

When filling out the document Special attention You should pay attention to the VAT accounting procedure.

To record mutual settlements with customs authorities, the following accounts are used:

• 76.5 "Settlements with debtors and creditors";
• 19.4 "VAT paid to customs authorities on imported goods."

Since the cost of goods received from the supplier does not include the amount of tax, and the amount of tax is paid directly to the customs authorities, in the document "Receipt of goods" ("Receipt of goods"), it is necessary to remove the "Invoice" flag, and information about the amount of tax, paid at customs, enter the document “Invoice received” (see Fig. 5).

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In this document, on the "Corresponding accounts" tab, select the Debit account - 19.4 "VAT paid by customs. org.", Credit account - 76.5 "Settlements with debtors and creditors"; on the “Imported Goods” tab, indicate the number of the cargo customs declaration and the quantity of goods received under it. When posting, the document generates transactions:

Debit 19.4 Credit 76.5 - for the amount of tax paid at customs; The debit of the customs declaration (without correspondence) is for the amount of material assets received according to the declaration.

Accounting for additional costs associated with the acquisition of material assets from a foreign supplier is reflected in the configuration in the document “Third Party Services”. To include the costs associated with the payment of customs duties and customs duties in the initial cost of acquired material assets, in the document “Services of third-party organizations” in the “Receipt Document” field, you must indicate the receipt document that reflects the receipt of the imported goods. In this case, the costs indicated in the tabular part of the document “Third Party Services” will be included in the initial cost of the goods. In the "Executor Type" field, indicate - 76 "Other creditor" (settlements with customs are accounted for in account 76.5 "Settlements with debtors and creditors"). When posted, the document generates the following transactions:

Debit 41 “Goods” (10 “Materials”) Credit 76.5 - for the amount of additional expenses.

To account for expenses that are not included in the cost of material assets, the document “Services of Third Party Organizations” is also used. In this case, the “Receipt Document” field remains blank. In the tabular part of the document, in the "Correspondent Account" field, you should indicate the cost account to which these expenses should be attributed:

• 44 "Sales expenses";
• 91 "Other income and expenses."

The article will tell you how to get a deduction for VAT paid at customs when importing, what date should be indicated in the customs declaration upon receipt of imported goods.

Question: What date should the customs declaration be carried out if the release date differs from the date in the goods declaration. The date of receipt of imported goods is the date of release according to the customs declaration, because the contract with the foreign supplier stipulates that the transfer of ownership of the goods passes from the moment the goods are released into free circulation on the territory of the Russian Federation, determined by the date in the customs mark “Release permitted”, but the declaration is drawn up different date and different $ exchange rate. It turns out that I arrive according to the date of the stamp “Issuance is permitted”, and what date should the GDT be carried out? Posting date or DT date, is the $ exchange rate different for each date?

Answer: You do not need to carry out customs declaration in accounting at all.

You are obliged to receive the goods according to the terms of the contract - on the date of the customs mark “Release allowed”. The date of compilation of the customs declaration does not play any role for accounting purposes.

How to get a deduction for VAT paid at customs upon import

Situation: at what point does the right to deduct VAT paid at customs upon import arise?

The right to deduct VAT paid at customs arises in the quarter when the imported goods were accepted for registration and is retained by the importer for three years from that moment. For example, if goods were accepted for accounting on June 30, 2016, then the right to deduct VAT paid at customs when importing these goods remains with the buyer until June 30, 2019 (Clause 3, Article 6.1 of the Tax Code of the Russian Federation).

VAT paid at customs can be deducted if the following conditions are met:

• the goods were purchased for transactions subject to VAT or for resale;
• the goods are credited to the organization’s balance sheet;
• the fact of payment of VAT is confirmed.

VAT is deductible if the imported goods were placed under one of four customs procedures:

• release for domestic consumption;
• processing for domestic consumption;
• temporary importation;
• processing outside the customs territory.

This procedure for applying the deduction follows from the provisions of paragraphs, Article 171 and paragraphs, 1.1 of Article 172 of the Tax Code of the Russian Federation.

The organization’s own property and all business transactions performed by it are reflected in the corresponding accounting accounts (clause 3 of Article 10 of the Law of December 6, 2011 No. 402-FZ). Thus, acceptance for accounting is a reflection of the value of property on the accounting accounts that are intended for this purpose.

If we are talking about inventory items, registration is the moment when their value is reflected in account 10 “Materials” or account 41 “Goods” with the execution of the corresponding primary documents (for example, a receipt order in form No. M-4, commodity invoice according to form No. TORG-12). This conclusion is confirmed by the Russian Ministry of Finance in a letter dated July 30, 2009 No. 03-07-11/188.

Deduction of VAT amounts paid on the import of fixed assets, equipment for installation and (or) intangible assets is made in full after they are registered (clause 1 of Article 172 of the Tax Code of the Russian Federation).

When registering imported goods, it is necessary to take into account the features associated with determining the moment of transfer of ownership of goods from the seller to the buyer. This moment (for example, shipment of goods to the carrier, payment for goods by the buyer, crossing of the Russian border by goods, etc.) must be recorded in foreign trade contract. If there is no such clause, the date of transfer of ownership should be considered the moment the seller fulfills his obligation to supply the goods. Usually this point is associated with the transfer of risks from the seller to the buyer, which in turn is determined according to the provisions of the International Rules for the Interpretation of Trade Terms “INCOTERMS 2010”.

If imported goods have been cleared through customs, but ownership of them has not yet transferred to the buyer, they can be taken into account off the balance sheet. For example, on account 002 “Inventory assets accepted for safekeeping.” In this case, the buyer also has the right to deduct VAT paid at customs. This conclusion can be drawn from the letters

This information will be useful to organizations importing goods into the territory of the 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 of State Regulation of Foreign Trade Activities” (as amended and supplemented) (clause 10 of Article 2), import of goods is the 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:

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 sale. 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?”.

Example of accounting for import transactions

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.

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 contract; accrued interest on loans provided by suppliers (commercial loan); interest accrued on borrowed funds before accepting inventory for accounting, if they were raised to purchase 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 acquiring 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 case of making an advance payment for the purchased goods exchange rate fixed on the date of prepayment with the establishment of the corresponding cost of the goods. 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 registration as a primary 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 taxes;
• invoices, acts of acceptance of inventory items;
• technical documentation. Read also the article: → "".

Legislative acts regulating the 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 you entered into 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.