The peculiarity of trade with foreign suppliers is expressed in the fact that the purchase of goods is considered on the date of occurrence of ownership. It depends on what value the property will be accepted on the balance sheet of the Russian organization, since the exchange rate is constantly changing. To avoid disputes with tax inspectors, a clear designation in contracts of the moment of transfer of property to Russian buyer if you are importing goods.
Accounting and tax accounting 2017
The complexity of accounting for imported products lies in the difference in the inclusion of transport and other related delivery costs. Accounting for imports directly dictates attributing them to the cost of production (PBU 5/01). The tax code provides for a choice - on the actual cost of production or indirect costs. The same order of recording transactions is documented in the accounting policy, eliminating the complexity of the occurrence of deferred tax assets and liabilities.
Posting of imported goods in accounting is carried out according to the rules of PBU 5/01, that is, the total amount should include minus value added tax (clauses 5, 6):
- supplier cost;
- Transport and procurement costs;
- Customs duties, fees;
- Services of intermediaries.
Example
The company entered into an agreement for 10,000 euros with the condition of prepayment and subsequent payment within 3 days. If the date of final settlements is set in the contract for a long or partial one, then at the end of the reporting period, the accounting department must recalculate the obligations at the exchange rate. Revaluation in accounting is carried out on the last day of the month, and the text of the Tax Code contains the concept of "reporting period" (Articles 271, 272). By indicating in the accounting policy that the reporting period is a month, the company will avoid the mandatory occurrence of temporary differences under RAS 18/02.
Description
Advance payment 20.05.2017 is 50% - 371,377.50 rubles. (5000 x 74.2755).
The goods arrived on 06/20/2017.
15% customs duty charged
VAT paid at customs
Reflected customs duty
Services of a customs broker
customs broker VAT
Transport and storage costs
VAT on delivery
Related costs included in the cost
VAT is deductible
Supplier surcharge
Vendor down payment reversed
Reflected exchange rate difference
According to PBU 3/2006 and the Tax Code of the Russian Federation (Article 272, Clause 10), there is no provision for the recalculation of advances transferred to the supplier. When goods are imported, accounting and tax accounting in 2017, or rather, the inclusion of negative and positive exchange differences in non-operating expenses is carried out in the same way (TC RF, article 271, paragraph 4 and article 272, paragraph 7, PBU 3/2006, paragraph 13) .
Attention. The importer's transportation and procurement costs to the final buyer's warehouse are not included in the cost of transit goods, they are included in other expenses. This is motivated by the fact that delivery to the recipient is a selling cost. That is, the actual cost of production is formed only by the transfer to customs.
Import VAT
Value added tax is paid at the time of customs clearance of goods. For presentation for deduction in the book of purchases are recorded:
- Customs declaration;
- Payment order for payment of VAT.
The invoice details will be replaced by the declaration number and the date of issue from the terminal. Payment information is entered from the order.
This material will help you understand the procedure for posting imported goods in "1C: Accounting 8.3".
What is the GTD number in 1C?
The purchase of imported goods is regulated by the following legislative acts:
- Customs Code of the Eurasian Economic Union (until 01.01.2018 - Customs Code of the Customs Union);
- Federal Law No. 173-FZ of December 10, 2003 "On currency regulation and currency control";
- Tax code;
- Also, the accountant must understand the terminology of Incoterms 2010 / Incoterms 2010 - this is a set of rules and terms used in international trade.
The GDT form was approved by the decision of the Commission of the Customs Union of 05/20/2010 N 257. We will consider the meanings of some lines that the accountant first of all pays attention to.
The declaration consists of the main and additional sheets. The main sheet contains information about one product and general data for the entire declaration. If there is more than one product, fill out additional sheets. On one additional sheet, you can specify information about three products.
Declaration number - consists of three groups of numbers separated by a slash. The first value is the customs code, the second is the date of submission of the declaration, the third is serial number declarations.
- In column 1, when importing, the mark MI is put.
- Column 12 - total customs value in rubles. Equal to the value of column 45 of the main and additional sheets.
- Column 22 - the currency of the contract and the total cost in this currency are indicated. Equal to the value of column 42 of the main and additional sheets.
- Column 23 - indicates the exchange rate on the date of filing the declaration, if it is necessary to recalculate the customs value.
- Column 31 - the name of the imported goods and its characteristics.
- Column 42 - the price of goods in foreign currency.
- Column 45 - the customs value of one item of goods.
- Column 47 - calculation of payments (customs duty, customs duty, VAT on import of goods).
How to correctly explode a gas turbine engine in 1C 8.3?
Example 1. We import goods from Poland. The euro exchange rate on the date of filing the declaration is 68.2562. The following positions on the GTD:
In our example, the customs value according to the declaration is 341,281.00 rubles.
The amount of the customs fee is assumed to be equal to 2000 rubles.
The size of the customs duty is 10%, which means the amount of the duty is 34,128.10 rubles, subject to distribution between all nomenclature items.
The amount of VAT is calculated according to the formula (cost of goods + customs duty + excise amount) x VAT rate (10% or 18%). If the product is not subject to excise duty, it is considered equal to zero. In this case, VAT is equal to:
(341,281.00 + 34,128.10) * 18% = 375,409.10 * 18% = 67,573.64 rubles.
Filling in the customs declaration for import in 1C will require you to make certain settings in terms of the functionality of the program and in the directories (more on this later).
To work with foreign suppliers, accounts 60.21 and 60.22 are used, on which the amounts are indicated in foreign currency.
When posting receipts to the account. 10 (41, 15) the cost is recalculated in rubles.
In addition to the total accounting on accounting accounts, an off-balance account of the customs declaration is used to account for goods in the context of different numbers of declarations.
Settlements with customs are displayed on account 76.5.
For the correct conversion of currencies into rubles, you need to download their rates.
In the button guide Download exchange rates... A form will open where you need to select a date range.
How to conduct a GTD in 1C 8.3?
Let's check the settings of the program and directories for posting goods according to the customs declaration in 1C.
- Main -> Settings -> Functionality;
- Administration -> Program settings -> Functionality.
Bookmark Stocks setting must be set Imported goods.
Let's move on to reference books.
Let's get a foreign supplier in the directory of counterparties. The country of registration should be selected from the list of countries.
In chapter Treaty for this supplier, you need to set up settlements in the currency of the contract. Most likely, settlements with suppliers are carried out in foreign currency, and by the time the goods are received, the organization has already managed to open a foreign currency current account. In the case of settlements with the counterparty in rubles, it is necessary to set the sign "Payment" in rubles and use the current account in rubles for payment.
We will receive materials and goods, create them in the directory with the corresponding type of item. You can indicate the GDT number and country in the directory, then when filling out the receipt documents, these data will be filled in automatically. If you plan to constantly receive some type of customs declaration according to different numbers of customs declarations, you can leave this field free, and fill in the number upon receipt material assets.
Among the counterparties, you should enter the customs office to which the goods were delivered. The type of contract must be Other(not the Supplier), as payments go through account 76.5
The reflection of import deliveries in 1C begins with the posting of the commodity nomenclature. It is very similar to the standard receipt of material values, taking into account small features.
Menu Purchases -> Receipts (acts, invoices).
Prices are in the contract currency, in this case in euros. VAT is not shown. Button Change allows you to edit any details for all positions of the document at once, for example, it can be the number of the customs declaration or the country of origin.
If we look at the postings, then the prices in euros were automatically transferred to the currency of regulated accounting, in our case, rubles.
By nomenclature Products there was data on the off-balance sheet account of the GTD. Please note, by nomenclature group materials movements in the context of the gas turbine engine are not recorded.
Based on the receipt of goods, you can create several documents related to the receipt of imported goods. We will create GTD for imports. If deliveries are from the countries of the Eurasian Economic Union, then fill in Application for the importation of goods. Movement of goods can be useful, for example, when transferring goods from a customs warehouse to an organization's warehouse. The document on reflection of additional expenses does not need special presentation.
When creating a GTD on the tab The main thing indicate amounts customs fee and Customs fine(if any), you can also specify the setting for VAT - For settlements with customs, specify account 76.05. You can also see the euro exchange rate, which is used in the calculations.
On the CCD Sections tab, the amount of customs value in currency is filled in, and data on the commodity nomenclature is also transferred. After specifying the percentage of the duty, the amount of the duty and VAT will be calculated in rubles automatically, and will also be distributed among the commodity section.
GTE entries are formed for the amount of customs duties, fees, fines (if any) and VAT.
To calculate the fee, different algorithms can be used, it is not always a percentage of the cost. In 1C, you can specify the duty in one amount, and it will be distributed among the commodity items. If you need to correct the distribution of amounts among goods, this can be done manually in the column Duty.
If you suddenly need to increase the cost of goods by other amounts, for example, transportation costs or brokerage services, then use the document Receipt of additional expenses(Menu Purchases -> Receipt of additional expenses). Its filling does not differ from the usual (not imported) posting of goods.
Let's reflect in 1C one more import delivery. GDT number is different.
We can create a shopping book, it will reflect the amount of VAT.
In the further sale of goods to its customers, the organization is obliged to indicate the correct customs declaration number. We will show the sale of goods with different GDT numbers. We have an arrival of 10 pcs. on the first delivery and 5 pcs. - on the second. We ship 12 pieces to the buyer. When filling out the sales document, we will respectively show the product in two lines. Don't forget to include the VAT rate.
To facilitate the input, you can use the Fill -> Add from receipt button, by which you can select a posting document, the product names and GDT data will be filled in automatically.
We look at the postings on the posted document.
For analysis purposes, the detailed movement of imported goods can be seen through the balance sheet of the GTD account.
In the settings you need to specify the appropriate parameters.
Let us additionally consider some of the possibilities in the design of a GTD.
A customs declaration can be formed on the basis of several documents for the receipt of material assets. In the tabular section Products you can add another receipt document by selecting it from the existing ones by clicking the button Fill. In addition, the tabular part allows you to add new sections. AT educational purposes we added a new section, which we filled with data from the second arrival of imported goods.
In 1C programs, the customs declaration document for imports is used to reflect the customs value and customs VAT in the VAT accounting subsystem for the purchase book and to attribute customs payments to the cost of a consignment of imported goods. It is convenient to create a CCD for imports from the Receipt of goods and services by clicking the Enter button based on:
Registration of a customs declaration for imports step by step
1. In the field CCD number, the number of the cargo customs declaration for which you want to enter information. The GTD number in this field must match the GTD number specified in the series of the Goods and Services Receipt document. If the numbers do not match, then 1C will not let you carry out a customs declaration for imports.
2. In the Customs field, select a counterparty - customs Department on which the customs declaration is drawn up.
3. In the Deposit at customs (RUB) field, select the agreement with the customs office under which the deposit was transferred. Important! Such an agreement must have the form Other.
Contracts with the type With supplier are not suitable for settlements with customs.
4. The agreement should not be specified in the Currency deposit field if there are no foreign currency payments under the CCD, because it throws an error. If the contract is entered in this field by default, then it must be deleted.
5. CCD on imports should be carried out for all types of accounting. Flags for posting accounting are set automatically from the user's settings. But, if the user is not configured, then the absence of posting flags by types of accounting will cause document posting errors.
Important! If not all flags are set, the document will be held, but it will not be fully reflected in the accounting, which will lead to distortion of data on the cost of goods.
6. If the CCD contains amounts of customs duties and/or fines, then they must be indicated on the Main tab. You should not enter payments in rubles in the fields intended for specifying currency payments, as this will lead to errors. The names of the fields intended for entering only currency payments contain the symbols "(val)" or the symbol of the currency of the agreement specified in the "Currency deposit" field.
Important! If the contract in rubles is indicated in the "Foreign currency deposit" field, then the currency (rubles) will also be indicated for currency payments. Thus, before entering payment amounts, you need to make sure that the contracts with customs in the header are filled in correctly (fields 3 and 4).
7. By default, to indicate the customs value of goods according to the CCD, the currency from the Receipt of goods and services is put down, the exchange rate is taken on the date indicated in the header of the CCD for imports. In a normal situation, it is assumed that the date of the customs declaration document for import in 1C will correspond to the date of the real customs declaration.
8-12. It is possible to specify the course manually or select the date of the course for the calculation of fees.
To do this, go to the Prices and currency tab. This tab contains the currency and the default exchange rate on the date specified in the import CCD header.
The user can specify a different rate manually or click on the calculator icon next to the rate and select a date for the selection of the rate (usually, this is the date indicated in the GTD number).
13. The Customs value attribute specifies the customs value for calculating duties and VAT. When filling out on the basis of the Receipt of goods and services, the customs value is set equal to the value according to the invoice (that is, the value according to the document of receipt). This amount can be changed by the user, for example, in cases where transportation costs must be included in the cost of goods to calculate payments.
14. In the Rate of Duty field, the user shall indicate the rate actually applied for the CCD.
15. In the VAT rate field, the user specifies the VAT rate actually applied for the CCD.
16. Please note that if the customs declaration does not apply the calculation and payment of duties and VAT in currency, then the flags Duty in currency and VAT in currency should be cleared.
17. In the fields Duty (rubles) and VAT (rubles), the calculated values of payments are displayed. These amounts can also be adjusted by the user.
18. Below, in the tabular section, goods are filled in according to the invoice (from the Goods and services receipt document). It is necessary to allocate the amounts of customs payments to document positions in order to calculate the cost of the lot.
19. There is a standard mechanism that allocates payment amounts to all positions in proportion to the line amount. However, the distribution can be made or adjusted by the user in any ratio.
How to issue a customs declaration in 1C, consisting of several sections.
To enter an additional section, go to the Add section of the GTD Sections menu. When a section is added on the GTD Sections tab, a section table appears, each row of which has rows in the lower Goods table.
For each section, you can specify your own rates of customs duties and / or VAT and distribute the amounts only for the item specified in the tabular part of this section.
The user distributes the goods by sections independently using the Fill button and removing extra lines from each section.
Important! it is necessary that the customs declaration specifies all goods, for the cost of which the amount of payments under the customs declaration should be distributed.
The created customs declaration documents for imports are saved in the Receipts of goods and services subordination structure and in the journal: Documents - Procurement management - Customs declaration for imports.
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On the import of goods. The most common error in the accounting of such companies is the incorrect determination of the foreign exchange rate in order to calculate the value of imported goods, as well as the incorrect determination of the date of their acceptance for accounting.
In this situation, accountants use different foreign exchange rates: on the date of execution of the cargo customs declaration, on the date of stamping “Release is allowed” at the customs, on the date of receipt of goods, on the date of transfer of risks according to Incoterms, etc. At the same time, the foreign exchange rate for calculating the ruble book value of imported goods must be determined in the manner prescribed by paragraphs 9 and 10 of PBU 3/2006. That is, if the goods were purchased on a prepaid basis, then the rate is taken on the date the prepayment is transferred (in terms of the prepayment amount). If the advance payment was not paid, then the foreign exchange rate is determined on the date of transfer of ownership of the purchased goods. On the same date, the acceptance of the named goods for accounting is reflected, regardless of the method of payment.
When paying for goods after shipment, organizations often have a question: on what date should the foreign exchange rate be taken when converting the cost of goods into rubles for accounting purposes, if the moment of transfer of ownership is not specified in the contract? Note that in practice, organizations often do not prescribe this important provision in the contract, believing that by reflecting the terms of Incoterms in it, they thereby determine the procedure for transferring ownership. But this is not true for the following reason. The purpose of Incoterms is to provide a set of international rules for the interpretation of trade terms most commonly used in foreign trade and data international rules does not regulate the transfer of ownership(clause 1 of the Introduction to Incoterms). If the moment of transfer of ownership is not specified in the contract, then it is necessary to determine it in accordance with the legislation of the country whose law applies to the relationship between the buyer and the seller. At the same time, according to paragraphs 1 and 2 of Art. 1206 of the Civil Code of the Russian Federation given right should be clearly stated in foreign trade contract. Suppose, according to the contract, the legislation of the Russian Federation is applied, then the ownership of the goods passes in the following order (clause 1 of article 223, clauses 1 and 3 of article 224, and also article 458 of the Civil Code of the Russian Federation):
- at the time of delivery of the goods(receiving a message from the seller about the readiness of the goods), if the organization independently takes the goods from the foreign seller;
- moment of delivery of the goods if the seller is obliged to deliver the goods;
-the moment of delivery of the goods by the seller to the carrier if the buyer has entered into an agreement for the delivery of goods with a third organization;
- moment of transfer of the bill of lading or other document of title on the goods, if the buyer takes the goods from a third party.
Note. Since 2011, new international rules for the interpretation of trade terms have come into force - Incoterms 2010.
Note. Incoterms are international rules for the interpretation of trade terms. They are used in foreign trade transactions and regulate issues related to the rights and obligations of the parties to the contract of sale.
If the contract does not specify the applicable law and does not establish the moment of transfer of ownership, the specified moment is determined on the basis of the law of the country of the seller (exporter). This follows from pp. 1, 2 and pp. 1 p. 3 art. 1211, paragraph 1 of Art. 1206 and paragraph 3 of Art. 1215 of the Civil Code of the Russian Federation.
It is not uncommon for organizations to specify in contracts that the transfer of ownership of the goods corresponds to the date of transfer of the risk of accidental loss of goods in accordance with Incoterms. As a result, importing organizations will be able to avoid differences in the specified dates.
Please note: since the moment of transfer of ownership of the goods does not always coincide with the moment of its receipt, the organization may have a situation where the goods have not actually been imported into Russia yet, and it must already reflect this product in accounting. This happens because the date of acceptance of the goods for accounting is the date of transfer of ownership of it.
Example. LLC "Neptune" entered into a contract for the supply of seafood with the Norwegian company SeaFood Ltd in the amount of USD 300,000. Under the terms of the contract, the transfer of ownership corresponds to the moment of transfer of risks in accordance with Incoterms. At the same time, the transfer of risks is defined as CIP (“Carriage and insurance paid to ...”) Oslo (place of transfer of goods to the carrier). That is, the seller pays for the transportation of the goods, and also provides transport insurance against the risks of loss or damage to the goods during transportation to Oslo.
Neptun LLC transferred an advance payment for goods in the amount of USD 100,000 to the supplier on June 15, 2011. The exchange rate of the Bank of Russia on this date was 28.6640 rubles / USD. United States (conditionally). The goods were handed over to the carrier in Oslo on June 29, 2011, and a bill of lading was issued on the same date (the conditional exchange rate is 28.4110 rubles / US dollars). The goods, having passed customs clearance, were delivered to the warehouse of Neptune LLC on July 6, 2011. The exchange rate as of June 30, 2011 (as of the reporting date) was 28.4290 rubles/USD. USA.
The following entries must be made in the accounting records of Neptune LLC:
Debit 60-2 Credit 52
RUB 2,866,400 (USD 100,000 x RUB/USD 28.6640) - prepayment for the goods was transferred to a foreign supplier;
Debit 60-1 Credit 60-2
RUB 2,866,400 - the amount of the advance payment has been credited;
Debit 41, sub-account "Goods on the way", Credit 60-1
RUB 8,548,600 (USD 100,000 x RUB 28.6640 / USD + USD 200,000 x RUB 28.4110 / USD) - goods in transit are reflected in the accounting;
Debit 91-1 Credit 60-1
3600 rub. - the exchange rate difference from the revaluation of debt to the seller as of the reporting date is reflected;
RUB 8,548,600 - actually received goods are credited to the warehouse.
Note. The organization may specify in the contract that the transfer of ownership of the goods corresponds to the date of transfer of the risk of accidental loss of goods according to the rules of Incoterms. This provision in the contract will allow the organization to avoid differences in the dates of transfer of ownership and risks.
"Russian tax courier", 2011, N 12 "Typical
1. Payment to the supplier is made by the document "Debit from the current account" with the type of operation "Payment to the supplier".
For example, on May 1, 2012, the USD exchange rate was 29.3627, respectively, if you pay 300 USD, the ruble equivalent will be 8,808.81 rubles. and the program will generate the postings:
2. At the time of the transfer of ownership of the goods in the program, it is necessary to create a document "Receipt of goods and services" from the importer, under the contract in foreign currency and without VAT.
Depending on the accounting policy adopted by the organization, the receipt of goods can be reflected using accounts 15.02 "Procurement and purchase of goods" and 16.02 "Deviation in the cost of goods" or without using them.
If the organization uses accounts 15.02 and 16.02, on the basis of the settlement documents of suppliers received by the organization, an entry is made on the debit of account 15.02 and the credit of the corresponding account (60, 71, 76, etc., depending on where the goods came from). In this case, the entry in the debit of account 15.02 and the credit of account 60 is made regardless of when the goods arrived at the organization - before or after receipt of the supplier's settlement documents.
The posting of goods actually received by the organization is reflected by an entry in the debit of account 41 "Goods" and the credit of account 15.02.
If the accounting policy does not provide for the use of the 15th account or the transfer of ownership occurs at the time the goods arrive directly at the buyer's warehouse, then account 41.01 should be used.
Consider the case when an organization uses account 15.02 to account for goods and the transfer of ownership of the goods occurs at the time of its registration at customs, then the receipt document indicates account 15.02 as the accounting account, and the receipt is registered at a fictitious warehouse, for example, "Customs".
Previously, for account 15.02, it is necessary to add the “Nomenclature” subconto, if we do not need to see the balances on account 15.02 in the context of goods, but only collapsed, then this subconto can be negotiable:
For example, on 05/10/2012 the exchange rate was 29.8075 USD, part of the goods was paid at the rate of 05/01/2012 (29.3627), the remaining part of the goods (700 USD) should be valued at the exchange rate at the time of transfer of ownership.
Goods for 1,000 USD in ruble equivalent will be equal to 29,674.06 rubles. (300$*29.3627 +700$*29.8075) and the program will generate postings:
3. On the basis of this document, it is necessary to enter the document "Customs declaration on import", which shows the amount of customs duty, the percentage or amount of customs duty and the VAT rate paid at customs.
On the “Main” tab, the customs declaration number and the amount of the customs duty are indicated:
On the “Customs declaration sections” tab, the program automatically enters the customs value in USD (can be changed if necessary), the amount of duty and VAT are calculated in ruble equivalent based on the customs value at the exchange rate as of the date of the document “Customs declaration for imports”.
If several sections are specified in the GTD, then an additional section is added by clicking the "GTE Sections - Add" button. After specifying the duty rate and VAT using the "Distribute" button, the program distributes the amounts of duty and VAT in proportion to the amounts of goods in the tabular part of the CCD section.
On the tab "Accounts of settlements" you can change the account of settlements with customs:
On the VAT tab for reflection in the purchase book of the deduction, the corresponding flag is affixed:
When posting, the document will generate the following postings:
Note! If, for example, it is necessary to reflect the customs duty and customs duty on the account where the goods are recorded (15.02 or 41.01), and on the cost account (44.01 or 91.02), then in this case, in the document “Customs declaration on imports”, you can manually change the accounting account on the tab “ Sections of the GTD”, write down the document, close and reopen, indicate the required cost item or type of other expenses and income:
4. If the transfer of ownership occurred at the customs, then after the goods arrive at the warehouse of our organization, it will be necessary to draw up the document “Operation (accounting and tax accounting)”. The data for filling it out can be obtained from standard reports, for example, the balance sheet for account 15.02 grouped by item:
Because on account 15.02, quantitative records are not kept, then the data on the quantity can be viewed from the receipt documents.
The document "Operation (accounting and tax accounting)" will look like:
Account 41.01 is indicated as account Dt. Subconto Dt1 - the name of the goods received.
As a batch document (SubcontoDt2) for all imported goods received under one document, you must select one (!) document "Batch (manual accounting)". For the first product from the list, you need to click on the button " new document batches (manual accounting)" create a document in which to fill in the field "Contractor" and "Agreement" with data on the importing supplier.
For all subsequent goods, the same document must be selected as the batch document using the "Select" button.
In the "SubcontoDt3" field, the warehouse to which the goods are received is indicated. In the "Quantity Dt" field, the amount of the goods received is indicated.
Account Kt - 15.02, because only the “Nomenclature” analytics (reverse subconto) was added to this account, then SubkontoKt1 is selected for incoming goods, or this field can be left empty at all. In the amount field, indicate the ruble value of the goods received, taking into account all additional expenses (based on the SALT).
