In this article we will talk about how to fill out a payment order to pay VAT when importing from the EAEU countries. The article discusses the key points of preparing a payment order:
- payment terms;
- general details;
- recipient details;
- details of payment to the budget.
We will also make payments together and check mutual settlements with the budget.
Procedure for paying VAT
Payment of VAT to the budget when importing from the EAEU countries is carried out no later than the 20th day of the month following the month (clause 19 of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods..., Appendix No. 18 to the Agreement on EAEU dated May 29, 2014 (hereinafter referred to as the EAEU Protocol)):
- registration of imported goods;
- payment period stipulated by the leasing agreement.
Payment is made to the Federal Tax Service:
- by the buyer, at the place of registration of the organization or individual entrepreneur (clause 13 of the EAEU Protocol, clause 4 of Article 72 of the Treaty on the EAEU dated April 24, 2014).
The completed payment order for VAT payment looks like this.
Let's take a closer look at the procedure for its formation and payment of VAT to the budget in the program.
Payment order for VAT payment
General details
A payment order for the payment of VAT to the budget when importing from EAEU countries is generated using a document Payment order In chapter Bank and cash desk – Bank – Payment orders.
In this case, it is necessary to correctly indicate the type of operation Paying tax , then the form of the document takes the form for payment of payments to the budget system of the Russian Federation.
You can also quickly generate a payment order using Tax Assistant :
- through the section Main – Tasks – Task List;
- through the section Bank and cash desk – Payment orders by button Pay – Accrued taxes and contributions.
Please pay attention to filling out the fields:
- Tax– , selected from directory Taxes and contributions.
VAT on goods imported into the Russian Federation predefined in the directory Taxes and fees . Parameters are set for it
- corresponding KBK code;
- text template inserted into the field Purpose of payment ;
- tax account.
- Type of obligation – Tax. The choice of the type of obligation affects the BCC, which will be indicated in the payment order;
- Payment order – 5 Other payments (including taxes and fees), is filled in automatically, as for all tax payments to the budget paid on time (clause 2 of Article 855 of the Civil Code of the Russian Federation).
Recipient details - Federal Tax Service
Since the recipient of the VAT is the tax office with which the taxpayer is registered, it is its details that must be reflected in the document Payment order .
- Recipient– The Federal Tax Service to which the tax is paid is selected from the Counterparties directory.
- Recipient's account – bank details of the tax authority specified in the field Recipient .
- Recipient details – TIN, checkpoint And Name recipient, it is this data that is used to print the payment order form. If necessary Recipient details can be edited in the form that opens via the link.
Filling out payment details to the budget
The accountant needs to control the data that the program fills in via the link Payment details to the budget .
In this form, you need to check that the fields are filled in:
- KBK– 18210401000011000110 “Value added tax on goods imported into the territory of the Russian Federation.” KBK is substituted automatically from directory Taxes and contributions .
- OKTMO code– code of the territory in which the Organization is registered. The value is filled in automatically from organization directory;
- Payer status – 01 - taxpayer (payer of fees) - legal entity;
- WIN — 0 , because The UIN can only be specified from the information in tax notices or requests for payment of tax (penalties, fines);
- Basis of payment –TP payments of the current year, is entered when paying the tax by due date;
- Taxable period – MS-monthly payment, the tax period for VAT when importing from the EAEU is a month, and not a quarter, as for VAT on the domestic market;
- Year – 2018 , the year for which the tax is paid;
- Month – 4 , number of the month for which the tax is paid;
- Document Number – 0 , the document on the basis of which the payment is made is a declaration, but it does not have details Number;
- Document date – 0 , payment is made before the date of signing the declaration, i.e. date is not determined (clause 4 of Appendix No. 2, approved by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n).
Find out more about the details of payments to the budget at article Payment order details.
- Purpose of payment – filled in automatically according to the template from directory Taxes and contributions. The field can be edited if necessary;
You can print a payment order using the button Payment order . PDF
Payment of VAT to the budget
After paying VAT to the budget, based on the bank statement, you need to create document Debiting from a current account transaction type Tax payment. A document can be created based on Payment order link Enter a debit document from the current account . PDF
Basic data will be transferred from the document Payment order .
Or it can be downloaded from Client-bank programs or directly from the bank, if connected service 1C:DirectBank.
It is necessary to pay attention to filling out the fields in the document:
- from– date of tax payment, according to the bank statement;
- In. Number And In. date– number and date of the payment order;
- Tax – VAT on goods imported into the Russian Federation, is selected from directory Taxes and contributions and affects the automatic completion of the field Account ;
- Type of obligation — Tax;
- Reflection in accounting
:
- Debit account— 68.42 “VAT on imports of goods from the Customs Union”;
- Counterparties — the supplier from the EAEU from whom the goods were purchased;
- Treaties— basis for settlements with a supplier from the EAEU, selected from
The calculation of VAT when importing goods - we will give an example of it in this article - may vary, 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 this calculation.
How does the country from which imports come affect the calculation?
The procedure for calculating VAT is determined by two groups of rules:
- related to participating 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 regarding the import of goods (including on issues of VAT taxation) is regulated by the Treaty on the EAEU, signed on May 29, 2014 in Astana.
Imports into Russia from all other countries occur through customs and are subject to the procedure established by customs legislation, which is based on the EAEU Customs Code and documents published by the Federal Customs Service of Russia. With regard to the calculation of VAT, the main document here is the order of the State Customs Committee of the Russian Federation dated 02/07/2001 No. 131.
The existence of different rules predetermines not only differences in the procedure for determining the tax base, but also differences in other aspects of working with import VAT. At the same time, there are principles common to them. Among them:
- mandatory taxation of imported goods if they are not exempt (clause 1, article 71 of the Treaty on the EAEU, clause 1 of the appendix to the order of the State Customs Code of the Russian Federation No. 131);
- a single basic list of grounds for tax exemption, referring to Art. 150 of the Tax Code of the Russian Federation (subclause 1, clause 6, article 72 of the Treaty on the EAEU, clause 13 of the appendix 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 No. 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).
What unites the two groups of rules is the fact that their application is not prevented by the application by the importer of a special regime or exemption provided for in Art. 145 Tax Code of the Russian Federation. That is, persons recognized as VAT non-payers for tax purposes in Russia are required to pay the tax accrued when goods are imported into the country.
Tax rates and the possibility of exemption from its payment
VAT charged when importing goods into Russia is calculated at the rates generally established for its territory, i.e. 20% or 10% (clause 5 of Article 164 of the Tax Code of the Russian Federation). The choice of a specific 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 intended 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 property purchased by Russian government agencies or received as a gift;
- books, other printed publications, film products imported through 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 of Russia and foreign countries), which is a valid means of payment, securities;
- marine products extracted and processed (if required by technology) by a Russian organization;
- ships registered in the Russian International Register of Ships;
- goods (except excise goods) involved in international cooperation in the field of space;
- medicines not registered in Russia intended for specific patients;
- materials that have no analogues produced in Russia, which will be used in research and scientific and technical developments;
- breeding stock (also its sperm and embryos) and poultry (and its eggs).
When imported from an EAEU member country, the tax will also not be imposed on customer-supplied raw materials (clause 14 of Section III of Appendix No. 18 to the EAEU Treaty) and goods purchased from a Russian seller, but delivered to the buyer within the territory of the EAEU country (letter from the Ministry of Finance of Russia dated February 26 .2016 No. 03-07-13/1/10895).
The procedure applied in terms of VAT to goods imported from the EAEU
The import procedure 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 accepted for registration or after the date of the next payment established by the leasing agreement (if the transaction is carried out under it) occurs (clause 19 of Section III of Appendix No. 18 to the Treaty on the EAEU).
- The tax base will be determined, respectively, either on the date the goods are registered or on the payment date reflected in the leasing agreement.
- The accrued tax should be transferred to the tax authority and a report dedicated to it should be submitted there, including two additional reports (an application for import and a declaration drawn up in a special form).
- The tax must be calculated and reported on a monthly basis, doing this for the months in which the import took place.
- There is a special deadline for filing reports and tax payments, which falls 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 value of the goods reflected in the documents accompanying them (clause 14 of section III of Appendix No. 18 to the Treaty on the EAEU). An excise tax will be added to it if the goods are excisable. For a leasing agreement, the base will arise in the amount of each next payment (clause 15 of Section III of Appendix No. 18 to the Treaty on the EAEU).
Amounts expressed in foreign currency will have to be converted into Russian rubles, doing this at the exchange rate as of the date (clauses 14, 15 of Section III of Appendix No. 18 to the Treaty on the EAEU):
- registration of goods;
- payment reflected in the leasing agreement, regardless of when and in what amount the payment was actually made.
The entire settlement process for each specific delivery under a specific contract will be reflected in the application for the import of goods.
Examples of calculating the tax base for imports from the EAEU
Example 1
Mir LLC imported 20 office desks to Russia from the Republic of Belarus 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 product is not excisable, i.e. 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. The applicable tax rate—20%. At the end of August 2019, Mir LLC will have to pay 60,000 × 20% = 12,000 rubles to the budget.
Example 2
Under a leasing agreement, Quartz LLC received technological line equipment worth 12,000,000 Russian rubles from the Republic of Belarus in June 2019. According to 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 the Belarusian supplier 1,000,000 rubles.
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 applying VAT when importing from a country that is not a member of the EAEU
When importing from a country that is not part of the EAEU, the following principles are significant for VAT:
- Without paying the tax, the goods subject to taxation will not be released from customs (clause 1 of the appendix to the order of the State Customs Code of the Russian Federation No. 131).
- The calculation of its amount occurs 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 appendix to the order of the State Customs Committee of the Russian Federation No. 131).
- The tax should be paid to the customs authority, and this may not be done by the importer himself (clause 2 of the appendix to the order of the State Customs Committee of the Russian Federation No. 131).
- No additional reporting is 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 duties (if applicable);
- excise tax (if the product is subject to it).
It must be calculated with a preliminary breakdown of goods into groups by name and distinguishing among them those subject to and not subject to excise taxes, as well as those that are products of processing of materials sent for this purpose from Russia (clause 7 of the appendix to the order of the State Customs Code of the Russian Federation No. 131).
Examples of calculating the tax base for imports from a country outside the EAEU
Example 1
Signal LLC imports chilled fish from Vietnam, which is not classified as a delicacy. 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 customs value and customs duty, i.e. it will be equal to 300,000 + 60,000 = 360,000 rubles.
The tax rate applicable to a commodity such as fish is 10%. Accordingly, the tax due will be 360,000 × 10% = 36,000 rubles.
Example 2
Comfort LLC declares the arrival of knitwear from China. Among them 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, customs duty - 40,000 rubles.
When calculating VAT, goods for adults will be subject to a 20% rate, and knitwear intended for children will be taxed at a rate of 10%. Accordingly, the bases need to be calculated separately. The final tax amount will be obtained by summing 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 may also be off-balance sheet accounting);
- the goods are intended for operations 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 additional actions are required from the taxpayer, such tax is deducted during the period of importation. The document that serves as an invoice for him when entering data into the purchase book 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 a transfer of the deduction to a later one. In addition, the possibility of its application here poses additional requirements related to the presence of special mandatory reporting submitted to the Federal Tax Service (import application and declaration). Until it is accepted by the tax authority, the deduction is not considered possible (letter of the Ministry of Finance of Russia dated July 2, 2015 No. 03-07-13/1/38180). A deduction for imports from a member country of the EAEU will be included in the purchase book with reference to the details of the import application.
Postings arising when accounting for VAT on imports
For VAT on imports, the entries made in accounting will not differ:
- the accrual of tax payable will be displayed as Dt 19 Kt 68;
- payment for it - Dt 68 Kt 51 (for payments to customs, posting Dt 68 Kt 76 is possible here, if VAT is transferred to the customs authority in advance);
- acceptance for deductions - Dt 68 Kt 19.
However, in terms of dates, differences in transactions related to countries outside the EAEU and countries participating in 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 period when all the necessary conditions associated with the use of deductions are met, they will be reflected in the usual quarterly VAT declaration, but different lines of section 3 will be used in it: 150 - for the tax paid at customs, 160 - for the tax paid to the tax office organ.
Results
The rules for calculating and paying VAT related to imports depend on the country from which the import is made: whether it is a member of the EAEU or not. Imports from a country within the EAEU are simplified in terms of the import procedure itself (there is no customs), but are accompanied by additional reporting to tax authorities and later fulfillment of the conditions for including import tax as deductions. Imports from a country that is not a member of the EAEU occur through customs and require payment of a tax to release the goods into Russia. The tax bases for countries that are members of the EAEU and those that are not members of the EAEU are determined differently. In the first case, it is the value reflected in the shipping documents (plus excise tax, if any), and in the second case, it is the customs value, increased by customs duty and excise tax (if duty and excise tax must be paid).
Since the beginning of 2015, the Customs Union has been replaced by the Eurasian Economic Union (EAEU). The member states of this integrated structure, which ensures freedom of movement of goods, capital and labor, are Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia. Taxation within the EAEU is similar to that in force under the Customs Union. However, there are also significant innovations that are worth paying special attention to. The procedure for indirect taxation when exporting and importing goods, performing work, and providing services is regulated by the Treaty on the Eurasian Economic Union, signed in Astana on May 29, 2014 (in particular, Protocol No. 18 to the said Treaty). Import of goods from EAEU countries According to the general requirement, Russian buyers (including those using the simplified tax system or UTII) are required to pay VAT when importing goods from the countries of the Eurasian Union. The exceptions are goods exempt from taxation and goods imported in connection with their transfer within one legal entity (clauses 1, 6 of Article 72 of the Treaty). The collection of “import” VAT is carried out by the tax service. According to general rules, the buyer transfers the tax to the inspectorate at the place of registration. If the goods are purchased under an intermediary agreement, then the tax is paid by the principal (principal, principal) also to the inspectorate at the place of his registration (clause 13 of the Protocol, Letter of the Ministry of Finance of Russia dated May 18, 2015 N 03-07-13/1/28259). VAT is calculated on the date of registration of imported goods. The tax base is defined as the transaction price payable to the supplier under the terms of the contract. If the cost of goods is expressed in foreign currency, then conversion into rubles is made at the rate of the Bank of Russia on the date the goods were accepted for accounting (clause 14 of the Protocol). In this case, the tax rates established by Art. 164 of the Tax Code of the Russian Federation (clause 17 of the Protocol). No later than the 20th day of the month following the month in which imported goods were registered, you must pay “import” VAT to the budget, and also submit a declaration on indirect taxes to the inspectorate (clauses 19, 20 of the Protocol). Currently, the old declaration form is used, approved by Order of the Ministry of Finance of Russia dated July 7, 2010 N 69n (Letter of the Ministry of Finance of Russia dated August 12, 2015 N 03-07-13/1/46423). In the future, the declaration form will be approved by the Federal Tax Service of Russia. The following documents must be attached to the declaration (clause 20 of the Protocol):
- application for import of goods. The document can be submitted on paper (in 4 copies) in the form approved by the Protocol on the exchange of information dated December 11, 2009. In this case, an electronic form of the document is attached at the same time. Alternatively, the application can be submitted electronically if it is signed with an electronic digital signature (Format approved by Order of the Federal Tax Service of Russia dated November 19, 2014 N ММВ-7-6/590@);
- a copy of a bank statement confirming the payment of indirect taxes on imported goods (if there is an overpayment offset against the payment of “import” VAT, a bank statement does not need to be submitted);
- copies of transport (shipping) documents confirming the movement of goods (if they were issued);
- copies of invoices issued by the supplier upon shipment of goods. Controllers may require another document confirming the value of imported goods if issuing an invoice is not provided for by the legislation of the supplier’s country;
- a copy of the contract on the basis of which the goods were purchased (a copy of the intermediary agreement - if there is one);
- information message on the acquisition of imported goods (submitted in individual cases, clauses 13.2 - 13.5 of the Protocol). A message written in a foreign language must be accompanied by a translation.
- a claim agreed upon by the parties to the contract;
- acts of acceptance and transfer of goods (if the goods were not transported);
- transport (shipping) documents (in case of transportation of returned goods);
- acts of destruction.
- updated declaration;
- package of supporting documents (same as for option 1);
- in case of partial return of goods - an updated statement of import and payment of indirect taxes;
- in case of a full return of goods - an information message to the tax authority about the details of the previously submitted application; in this case, a clarified statement is not submitted.
- application for the import of goods indicating the difference between the changed and previous value;
- an agreement or other document confirming an increase in the price of the goods;
- adjustment invoice (if issued).
- export contract;
- application for the import of goods and payment of indirect taxes with a mark from the foreign tax office confirming the payment of import taxes by the buyer (on paper). As an alternative, you can submit a list of applications in the form approved by Order of the Federal Tax Service of Russia dated 04/06/2015 N ММВ-7-15/139@ (on paper or in electronic form with a digital signature). If goods are placed under the procedure of a free customs zone or a free warehouse, instead of an application to the inspection, a copy of the customs declaration certified by the customs of the buyer’s country is submitted;
- transport (shipping) and/or other documents confirming the export of goods from Russia to the countries of the EAEU.
- changes (increase or decrease) in the price of goods;
- reduction in the quantity (volume) of goods sold due to their return due to inadequate quality and (or) configuration.
Taxation and reporting of imports of goods from EAEU member countries (Belarus). What regulates the procedure for calculating VAT on imports from the EAEU. Who must pay VAT when importing from the EAEU.
Question: We receive goods from a Customs Union country (Belarus). What taxes need to be paid and what reporting must be submitted to the Federal Tax Service, Federal Customs Service (possibly somewhere else), within what time frame? How is VAT accounted for on such supplies?
Answer: If an organization imports goods from an EAEU member country (Belarus), then VAT must be calculated and paid.
The peculiarity of paying VAT when importing goods from EAEU member countries is that the tax is paid through the tax office. VAT must be paid no later than the 20th day of the month following the one in which the goods were accepted for accounting.
Attach the required package of documents to the declaration. You can see the contents of the documents in the attached response file.
The amount of VAT that an organization applying OSNO paid when importing goods from the Republic of Belarus can be deducted (clause 2 of Article 171 of the Tax Code of the Russian Federation). More details about the conditions for applying VAT deduction are set out in the recommendation How to deduct VAT when exporting to the EAEU countries.
In addition to the declaration of indirect taxes, importers must prepare monthly statistical reports on imported goods and submit them to customs. Deadline - no later than the eighth working day of the next month after goods are received at the warehouse.
The report form was approved by Decree of the Government of the Russian Federation dated December 7, 2015 No. 1329. Include in the report all goods that you import from the EAEU by any means of transport. Submit the form to the customs office of the region where the organization is registered for tax purposes.
Rationale
How to pay VAT when importing from EAEU member countries
How is the procedure for calculating VAT when importing from the EAEU regulated?
When calculating VAT when importing goods into Russia from EAEU member countries, you must be guided by the Treaty on the Eurasian Economic Union and Appendix 18 to.
Who pays the tax
Who must pay VAT when importing from the EAEU
All organizations and entrepreneurs that import goods from EAEU member countries are required to pay VAT. Even if they apply a special tax regime or are exempt from this tax (clause 13 of Annex 18 to the Treaty on the Eurasian Economic Union, clause 3 of Article 346.1, clause 2 of Article 346.11, clause 4 of Article 346.26, clause 3 of Art. 145 of the Tax Code of the Russian Federation).
Another thing is that there are cases when imported goods are not subject to tax. In particular, you will not have to pay VAT if you import the following goods:
- in the free customs zone and free warehouse mode;
- exempt from taxation. Their list is given in the Tax Code of the Russian Federation. Over time, an organization may change the purpose of using the imported goods, in connection with which it was exempt from taxation. In this case, she will have to pay VAT on a general basis;
- when transferred within one organization (for example, from one structural unit to another);
- under an agreement concluded between two Russian organizations (letter of the Ministry of Finance of Russia dated February 26, 2016 No. 03-07-13/1/10895).
VAT rate
What is the VAT rate for imports from the EAEU
The VAT rate for imported goods must be determined according to general Russian rules (clause 17 of Appendix 18 to the Treaty on the Eurasian Economic Union). That is, either , or percent - depends on the type of imported products (clause 5 of Article 164 of the Tax Code of the Russian Federation).
Date of determination of the tax base
On what date should the VAT tax base be determined for imports from the EAEU?
Determine the tax base on the date when the imported goods were registered (clause 14 of Appendix 18 to the Treaty on the Eurasian Economic Union). That is, on the date when the goods received were reflected in the accounting accounts. In particular, on accounts 10 “Materials”, 41 “Goods”, 07 “Equipment for installation”, 08 “Investments in non-current assets”.
An exception is the import of goods under a leasing agreement, which provides for the transfer of ownership of goods to the lessee. In such a situation, the tax base needs to be determined several times, for each of the lease payment dates specified in the agreement. Important: the dates and amounts of the actual transfer of payments do not matter. This follows from paragraph 15 of Annex 18 to the Treaty on the Eurasian Economic Union.
It happens that the supplier shipped the goods, but it never reached the Russian importer (for example, it was stolen on the way). In this case, do not charge or pay import VAT. After all, you did not accept the goods for accounting, which means there is no tax base. The Russian Ministry of Finance clarified this in a letter dated October 19, 2016 No. 03-07-13/1/60883.
VAT calculation
Calculate the amount of VAT that must be paid to the budget when importing goods from EAEU member countries using the formula:
Cost of imported goods
1. Sales and purchase agreement. When importing goods under a sales contract (including goods that are manufactured to order from the importer), their value is the transaction price specified in the contract, which the organization must transfer to the supplier. At the same time, the costs of transporting goods do not increase the VAT tax base, unless they are included in the cost of imported goods. This follows from the provisions of paragraph 2 of paragraph 14 of Appendix 18 to the Treaty on the Eurasian Economic Union, letter of the Ministry of Finance of Russia dated October 7, 2010 No. 03-07-08/281. Despite the fact that the letter from the Ministry of Finance made conclusions based on the protocol in force before the entry into force of the Treaty on the Eurasian Economic Union, these clarifications can be applied at the present time.
When to pay tax
When to pay VAT when importing from the EAEU
You must pay VAT when importing goods from EAEU member countries no later than the 20th day of the month following the one in which:
1. the goods have been accepted for accounting;
2. the payment deadline under the leasing agreement has arrived (if goods are imported into Russia under a leasing agreement, which provides for the transfer of ownership of the goods to the lessee).
How to report
When to submit a declaration and documents when importing from the EAEU
The following documents must be attached to the declaration:
1. application for the import of goods and payment of indirect taxes. The application form and the rules for filling it out are given in the protocol dated December 11, 2009. The application can be submitted either on paper in four copies with one electronic version (possible without an electronic seal), or in electronic form with an electronic (digital) signature. The program for preparing an application on paper and in electronic form is posted on the official website of the Federal Tax Service of Russia. Please note that the procedure for filling out an application for the import of goods and payment of indirect taxes does not depend on the status of settlements with the supplier. Even if the imported goods have not been paid for (not paid in full), fill out the application according to the general rules;
2. bank statement confirming payment of VAT to the budget. You may not have to submit a bank statement if the organization has overpaid federal taxes. In this case, the inspectorate may decide to offset this amount against VAT on imports from EAEU member countries;
All specified documents, except for the application for the import of goods and payment of indirect taxes, can be attached to the declaration in the form of copies certified by the head (chief accountant) and the seal of the organization. Or transfer them electronically. The official electronic format has not yet been approved by the Federal Tax Service of Russia. Therefore, you can transfer copies of contracts, extracts and other documents in any form. The most convenient way is to scan documents and send them through the Reports service (subsection “Letters”).
How to confirm VAT payment
How does the inspection confirm payment of VAT when importing from the EAEU?
Having received the necessary package of documents from your organization, the inspection is obliged to check them within 10 working days. Thus, it will confirm the fact of payment of VAT upon import (clause 6 of Appendix 2 to). And this is necessary so that in the future:
1. the importing organization was able to obtain a deduction for the VAT paid to it ();
2. the exporting organization was able to confirm the right to apply the zero VAT rate (clause 4 of Appendix 18 to the Treaty on the Eurasian Economic Union).
The confirmation procedure depends on the form in which you submitted the application. It is stated in paragraph 6 of Appendix 2 to the protocol of December 11, 2009.
Application on paper
Having received the paper application, the inspectors will put a note on the import of goods in section 2. This mark will confirm that the importer has paid the tax. Check that the mark contains the following information:
1. the amount of VAT accrued and paid by the importing organization. This amount must be equal to the total value of column 20 of the application for the import of goods. If an import supply is not subject to VAT, then a dash is placed instead of the tax amount;
2. signature, surname, initials and position of the inspector responsible for checking the documents, as well as the date he completed the check;
3. signature, surname and initials of the head of the inspection (his deputy), as well as the date of affixing the mark and the official seal of the inspection.
The mark must be placed on all four copies of the application submitted by the organization. The inspection returns three of them (with marks) to the importer.
Electronic application
If you sent the application electronically with an electronic (digital) signature, then the tax office must also send you confirmation of VAT payment in electronic form.
VAT payment was not confirmed
What to do if the inspection does not confirm payment of VAT when importing from the EAEU
The inspection may not confirm that the importer paid VAT. For example, this is possible if the organization submits an incomplete set of documents. Or, during the inspection, the inspection will discover that the information specified in the application for the import of goods does not coincide with those given in other documents provided by the importer.
In this case, no later than 11 working days from the date of receipt of the package of documents from the importer, the inspection will send a written notification to him about the refusal to put a mark on the application. The notification will write the reason for the refusal (identified inconsistencies) and offer to eliminate them. Along with the notification, the inspection will return three copies of the application.
Having eliminated the discrepancies, you will have to fill out and submit the application for the import of goods again to the inspectorate. Again on paper (in four copies) and in electronic form or in electronic form with an electronic (digital) signature.
The reason for the refusal was an incomplete set of documents? Then attach the missing documents to the original application.
Similar explanations on the procedure for confirmation by the inspectorate of the fact of payment of VAT by the importer are given in the letter of the Federal Tax Service of Russia dated August 13, 2010 No. ШС-37-2/9030.
What happens if you don’t pay VAT and don’t report?
What are the consequences of non-payment of VAT or failure to submit a declaration when importing from the EAEU?
If an organization does not pay or does not pay VAT on time, and also does not submit declarations when importing goods from EAEU member countries, the inspection at the location of the organization has the right to:
2. charge penalties and fines (including penalties and fines for failure to submit a declaration).
Attention: In addition to indirect tax declarations, importers must prepare monthly statistical reports on imported goods and submit them to customs. Deadline - no later than the eighth working day of the next month after goods are received at the warehouse. Violations may result in fines.
When to submit a declaration and documents when importing from the Customs Union. How to draw up and submit a VAT return when importing goods from countries participating in the Customs Union.
Question: PC "Shushary" entered into a contract with an organization from the Republic of Belarus for the purchase of potatoes on 08/10/2017. The consignment note was issued on 08/14/2017, the invoice was dated 08/10/2017. The goods were delivered and received on 08/15/2017. The taxpayer is required to provide a declaration on indirect taxes when importing goods into the territory of the Russian Federation from the territory of member states of the customs union no later than the 20th day of the month following the month of registration of imported goods. Simultaneously with the tax return, the taxpayer also submits a statement on the import of goods and payment of indirect taxes. PC "Shushary" sent a tax return on indirect taxes to the tax office on August 24, 2017. The declaration was accepted by the tax authority. Do we have the right to send an application for the import of goods and payment of indirect taxes simultaneously with the declaration on the same day to the tax authority? And also, along with the application, send the entire package of documents: Contract. Packing list. International TTN. Certificate of quality. Invoice. Check. Phytosanitary certificate. Act of quarantine phytosanitary control. Payment order. Contract for paid services. Certificate of completion. Is the tax office obliged to accept an import application for consideration?
Answer: Unlike the customs declaration, which is submitted for each fact of import of goods, a declaration on the import of goods from the EAEU countries must be submitted within 20 days after the end of the reporting period. The reporting period is those months in which the organization accepted imported goods for accounting. Therefore, if you imported and accepted goods for registration in August, you should have submitted a declaration only in September, no later than September 20.
Along with the declaration, you must submit a set of documents - an application for the import of goods, a payment order for payment of import VAT, a supply contract, etc. If you do not submit a set of documents along with the declaration, you may be fined - a fine of 200 rubles for each document not submitted on time.
Rationale
When to submit a declaration and documents when importing from the Customs Union
The following documents must be attached to the declaration:
application for the import of goods and payment of indirect taxes. The application form and the rules for filling it out are given in the protocol dated December 11, 2009. The application can be submitted either on paper in four copies with one electronic version (possible without an electronic seal), or in electronic form with an electronic (digital) signature. The program for preparing an application on paper and in electronic form is posted on the official website of the Federal Tax Service of Russia. Please note that the procedure for filling out an application for the import of goods and payment of indirect taxes does not depend on the status of settlements with the supplier. Even if the imported goods have not been paid for (not paid in full), fill out the application according to the general rules;
bank statement confirming payment of VAT to the budget. You may not have to submit a bank statement if the organization has overpaid federal taxes. In this case, the inspectorate may decide to offset this amount against VAT when importing from countries participating in the Customs Union;
All specified documents, except for the application for the import of goods and payment of indirect taxes, can be attached to the declaration in the form of copies certified by the head (chief accountant) and the seal of the organization. Or transfer them electronically. The official electronic format has not yet been approved by the Federal Tax Service of Russia. Therefore, you can transfer copies of contracts, extracts and other documents in any form. The most convenient way is to scan documents and send them through the Reports service (subsection “Letters”).
How to draw up and submit a VAT return when importing goods from countries participating in the Customs Union
Frequency and deadlines for delivery
A special declaration on indirect taxes must be drawn up and submitted monthly:
for the month in which the organization accepted imported goods for registration;
for the month in which the lease payment term stipulated by the leasing agreement occurs (if goods are imported under a leasing agreement, which provides for the transfer of ownership of the goods to the lessee).
Along with the declaration, you must submit a package of documents to the inspectorate, which is provided for in paragraph 20 of Appendix 18 to.
The deadline for submitting a declaration and package of documents may fall on a non-working day. In this case, submit them on the first following working day (clause 5 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n).
Responsibility
Late filing of a special declaration on indirect taxes when importing goods from member countries of the Customs Union is an offense (clause 22 of Annex 18 to the Treaty on the Eurasian Economic Union), for which tax and administrative liability is provided.
Can the tax inspectorate fine an organization if a special declaration on indirect taxes is submitted on time, but the documents that must be attached to it are submitted late?
Yes maybe.
For late submission of documents required by the legislation on taxes and fees, paragraph 1 of Article 126 of the Tax Code of the Russian Federation provides for a fine. The fine is 200 rubles. for each document not submitted.
The requirement to submit documents that confirm the payment of VAT on goods imported into Russia from member countries of the Customs Union is established by paragraph 20 of Appendix 18 to the Treaty on the Eurasian Economic Union. International treaties on taxation issues take precedence over Russian tax legislation (). Therefore, the requirements stipulated by this agreement are mandatory for all Russian organizations that participate in export-import transactions with partners from countries participating in the Customs Union. Failure to comply with these requirements is grounds for bringing the organization to tax liability under Russian law. Thus, the collection of a fine under paragraph 1 of Article 126 of the Tax Code of the Russian Federation for late submission of documents that must be attached to the indirect tax return is legal.
The inspectorate has no right to fine an organization under the Tax Code of the Russian Federation. This article provides liability only for late filing of tax returns. If the organization submitted the declaration on time, then the inspectorate has no grounds for applying the Tax Code of the Russian Federation.
Alexander Sorokin answers,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at
Accounting
