The calculation of VAT when importing goods - we will give an example of it in this article - may differ, despite the fact that it is carried out in a standard way: by multiplying the tax base by the rate. Consider what affects the parameters involved in such a calculation.
How does the country from which the import is made affect the calculation?
The procedure for calculating VAT is determined by two groups of rules:
- relating to member countries (EAEU);
- intended for countries outside this union.
In addition to Russia, the EAEU includes 4 more countries: Armenia, Belarus, Kazakhstan and Kyrgyzstan. There is no customs between them, and interaction in terms of the import of goods (including VAT) is regulated by the Treaty on the EAEU, signed on May 29, 2014 in Astana.
Import to Russia from all other countries goes through customs and is subject to the procedure established by the customs legislation, which is based on the Customs Code of the EAEU and documents published by the Federal customs service 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 February 7, 2001 No. 131.
Existence different rules predetermines not only the difference in the procedure for determining the tax base, but also the difference in other aspects of working with import VAT. However, there are common principles for them. Among them:
- mandatory taxation of imported goods, if it is not among those exempted from this (clause 1, article 71 of the Treaty on the EAEU, clause 1 of the appendix to the order of the State Customs Committee of the Russian Federation No. 131);
- a single basic list of grounds exempting from taxation, 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 Order No. 131 of the State Customs Committee of the Russian Federation);
- the same values of the tax rates used for calculating (clause 15 section III Appendix No. 18 to the Treaty on the EAEU, Section 3 of the Appendix to the Order of the State Customs Committee of the Russian Federation No. 131).
Combines the two groups of rules and the fact that their application does not eliminate the use by the importer of the special regime or exemption provided for in Art. 145 of the Tax Code of the Russian Federation. That is, persons recognized as non-payers of VAT for the purposes of taxation in the territory of Russia are obliged to pay the tax charged when goods are imported into the country.
Tax rates and the possibility of exemption from its payment
The VAT charged on the import of goods into Russia is charged at the rates generally established for its territory, i.e. 20% or 10% (Clause 5, Article 164 of the Tax Code of the Russian Federation). The choice of a specific rate value depends on the type of imported goods (clauses 2, 3 of 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 state institutions of Russia or received by them as a gift;
- books, other printed editions, film products imported through non-commercial exchange;
- products manufactured in the territory of a foreign state that Russia uses under the terms of an international treaty;
- technological equipment, analogues of which are not produced in Russia;
- natural diamonds that have not been processed;
- goods intended for use in foreign and diplomatic missions;
- currency (both in Russia and foreign countries), which is a valid means of payment, securities;
- marine products mined and processed (if required by technology) by a Russian organization;
- ships registered in the Russian International Register of Ships;
- goods (except for excisable ones) involved in international cooperation in the field of outer space;
- medicines not registered in Russia intended for specific patients;
- materials that have no analogues Russian production, which will be used in research and development;
- breeding cattle (also its sperm and embryos) and poultry (and its eggs).
When imported from a country participating in the EAEU, raw materials to be supplied (clause 14 of Section III of Annex No. 18 to the Treaty on the EAEU) and goods purchased from a Russian seller but delivered to the buyer through the territory of the EAEU country will also not be taxed (letter of 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 procedure for importing from a country - a member of the EAEU in relation to VAT is characterized by the following:
- The need to pay tax by the importer appears after the goods are registered or after the next payment date established by the leasing agreement (if the transaction is carried out under it) (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 of taking the goods into account, or on the date of payment, reflected in the leasing agreement.
- The accrued tax should be transferred to the tax authority and the reports dedicated to it should be submitted there, including two additional reports (import application and a declaration drawn up in a special form).
- The tax is to 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 a report and paying tax, which falls on the 20th day of the month following the month of importation (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 it (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 the amount of each regular payment (clause 15 of section III of Appendix No. 18 to the Treaty on the EAEU).
The amounts expressed in foreign currency will have to be converted into Russian rubles, having done 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):
- taking goods into account;
- payment reflected in the lease agreement, regardless of when and in what amount the payment was actually made.
The entire calculation process in relation to each specific delivery under a specific contract will be reflected in the application for the import of goods.
Examples of calculating the tax base for imports from the EAEU
Example 1
Mir LLC imported 20 office tables 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 goods are not excisable, i.e. the excise duty will not be included in the calculation of the tax base.
Thus, the tax base for this supply will be 60,000 rubles. The rate of tax applied to it—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 with Quartz LLC, in June 2019, equipment for a production line worth 12,000,000 Russian rubles was received from the Republic of Belarus. Under the terms of the agreement, payments are calculated for 12 months and are paid in equal installments. That is, in August 2019, Quartz LLC will have to pay 1,000,000 rubles to the Belarusian supplier.
It is this amount that will become the tax base for calculating import VAT for August 2019. The tax from it will be: 1,000,000 × 20% = 200,000 rubles.
Rules for the application of VAT when importing from a country that is not a member of the EAEU
When importing from a country that is not part of the EAEU, the following principles are significant for VAT:
- Without payment of tax, the goods subject to taxation will not be released from customs (clause 1 of the appendix to the order of the State Customs Committee of the Russian Federation No. 131).
- The accrual of its amount occurs simultaneously with the execution of the 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 it may not be the importer himself who can do this (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):
- the customs value of the goods;
- customs duty (if applicable);
- excise tax (if the goods are subject to it).
It must be calculated with a preliminary breakdown of goods into groups by name and with the selection of taxable and non-excise taxable goods, as well as products of processed materials sent for this from Russia (clause 7 of the appendix to the order of the State Customs Committee 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 duty. Its value is 60,000 rubles. The goods are not excisable.
The tax base is determined as the sum of the customs value and customs duty, i.e., it will be equal to 300,000 + 60,000 = 360,000 rubles.
The tax rate applied for a commodity such as fish is 10%. Accordingly, the tax payable will be 360,000 × 10% = 36,000 rubles.
Example 2
LLC "Comfort" declares the receipt of 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.
Goods for adults will be subject to VAT at a rate of 20%, while knitwear intended for children is subject to a rate of 10%. Accordingly, the bases must be calculated separately. The final tax value 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, article 171, clause 1, article 172 of the Tax Code of the Russian Federation):
- the goods are accepted for accounting (moreover, this may be accounting for the balance sheet);
- goods are intended for operations subject to VAT;
- tax has been paid.
For import 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 in the import period. The document that acts as an invoice for him when entering data into the purchase book is the customs cargo declaration (CCD).
When importing from a country - a member of the EAEU, the tax is paid in the month following the month of import, which at the border of the tax periods will lead to the transfer of the deduction to the later of them. In addition, additional requirements arise for the possibility of its application here, related to the availability of special mandatory reporting submitted to the Federal Tax Service Inspectorate (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 country participating in the EAEU will be included in the purchase book with a link to the details of the import application.
Postings that arise when accounting for VAT on imports
For VAT on imports, the postings performed in accounting will not differ:
- the charge of tax payable will be displayed as Dt 19 Kt 68;
- payment on it - Dt 68 Kt 51 (for payments to customs, posting Dt 68 Kt 76 is possible here, if VAT is addressed to customs authority transferred in advance);
- acceptance for deductions - Dt 68 Kt 19.
However, in terms of the dates of the transactions, the differences in transactions related to countries that are not members of the EAEU and countries that are members of this union will be significant. In the first case, they are carried out on the date of release of the goods into the territory of Russia, and in the second - in the month following the month of importation, provided that the tax authority accepts reports related to imports from the EAEU in it.
During the execution of all necessary conditions related to the use of deductions, they will be reflected in the usual quarterly VAT declaration, but different lines of section 3 will be used in it for this: 150 - for tax paid at customs, 160 - for tax paid to the tax authority.
Results
The rules for calculating and paying VAT related to imports depend on whether the country is imported from: a member of the EAEU or not. Import from a country belonging to the EAEU is simplified in relation to the import procedure itself (there is no customs here), but is accompanied by additional reporting to the tax authorities and later fulfillment of the conditions for including import tax in deductions. Imports from a non-EAEU country go through customs and require the payment of tax to release the goods to Russia. The tax bases for countries that are and are not members of the EAEU are determined differently. In the first case, it is the value reflected in the commodity. accompanying documents(plus excise tax, if any), and in the second - the customs value increased by customs duty and excise (if duty and excise must be paid).
In this article, we specific example consider how to reflect in the program 1C: Accounting 8 edition 3.0 the purchase of goods in countries that are members of the Eurasian Economic Union.
In accordance with paragraphs. 4 p. 1 art. 146 of the Tax Code Russian Federation the import of goods into the territory of the Russian Federation and other territories under its jurisdiction are recognized as an object of VAT taxation.
The procedure for collecting indirect taxes (VAT and excises) when importing goods from countries that are members of the Eurasian Economic Union is defined in the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, rendering services (Appendix No. 18 to the Treaty on the Eurasian Economic Union).
The collection of indirect taxes on goods imported into the territory of one Member State from the territory of another Member State is carried out by the tax authority of the Member State into whose territory the goods are imported, at the place of registration of taxpayers - owners of goods (paragraph 13 of the Protocol).
For the purposes of paying VAT, the tax base is determined as of the date when the imported goods are registered with the taxpayer based on the value of the purchased goods. The value of the purchased goods is the transaction price payable to the supplier for the goods in accordance with the terms of the contract (clause 14 of the Protocol).
The amounts of indirect taxes payable on goods imported into the territory of one Member State from the territory of another Member State shall be calculated by the taxpayer at the tax rates established by the legislation of the Member State into whose territory the goods are imported (paragraph 17 of the Protocol).
VAT is paid no later than the 20th day of the month following the month in which the imported goods were registered (paragraph 19 of the Protocol).
The taxpayer is obliged to submit an appropriate tax declaration to the tax authority. Simultaneously with the tax declaration, the documents listed in paragraph 20 of the Protocol are submitted to the tax authority. One of these documents is the Application for Import of Goods and Payment of Indirect Taxes.
The amounts of indirect taxes paid on goods imported into the territory of one Member State from the territory of another Member State are subject to deductions in the manner prescribed by the legislation of the Member State into whose territory the goods are imported (paragraph 26 of the Protocol).
Consider an example.
The Rassvet organization applies the general taxation regime - the accrual method and the Regulation on accounting(PBU) 18/02 "Accounting for corporate income tax calculations". The organization is a VAT payer.
The organization purchases goods under a supply agreement from a supplier from the Republic of Belarus. In accordance with the contract, a 100% prepayment is provided. The cost of goods is 500,000 rubles.
Let's start the execution of this example in the program from the establishment of the Belarusian supplier. When filling out the Counterparties directory element, you must correctly indicate the country of registration (Fig. 1). When drawing up a supply contract (contract type — With supplier), the program will automatically turn off the checkbox The supplier under the contract submits VAT.
On May 25, 2015, the Rassvet organization listed cash(advance payment for the goods) to the supplier's settlement account.
This operation in the program is executed using the Write-off from the current account document with the type of operation Payment to the supplier.
An example of filling out the document Write-off from the current account and the result of its implementation are shown in Fig. 2.
When posting the goods received from Belarus, it is necessary to pay attention to filling out the Nomenclature reference book. In the directory element, you must specify the country of origin and the TN VED classifier code (Commodity Nomenclature foreign economic activity), as these details will be used when filling out documents.
An example of filling in the reference element Nomenclature is shown in Fig. 3.
To reflect goods receipt (inventory) in the program, the Receipt document with the operation type Goods (Invoice) is usually used.
In the tabular part, the nomenclature-product is selected, its quantity and cost are indicated. The VAT rate, in accordance with the contract, is set Without VAT (the supplier from Belarus does not charge us VAT). Account 41.01 “Goods in warehouses” and VAT account 19.03 “VAT on acquired inventories” are automatically set in the tabular part of the document. The country of origin of the goods is also automatically filled in the tabular section.
When conducting the document, it will offset the advance paid by the organization to the Belarusian supplier (Dt 60.01 - Kt 60.02) and take into account the debit of account 41.01 in accounting and tax accounting for the cost and quantity of goods received at the warehouse, and also make an entry in the auxiliary register of information Import of goods from the states of the Customs Union.
An example of filling out the Receipt document and the result of its implementation are shown in Fig. 4.
As we have already noted, for the purposes of VAT payment, the tax base is determined on the date of registration of goods based on their value. Therefore, the Rassvet organization (a Russian taxpayer, importer and owner of goods) must calculate VAT and submit to the tax authority at the place of registration an Application for the import of goods and payment of indirect taxes.
The program uses the Application for Import of Goods document to record this operation. This document can be created on the basis of the Receipt document.
The header of the document indicates the counterparty-supplier and the contract with him.
It is convenient to fill in the tabular part of the document using the corresponding button. The VAT rate and TN VED code are filled in from the Nomenclature directory, VAT account 19.10 "VAT payable on import from the Customs Union" is set automatically. Additionally, manually, you must specify the mode of transport code.
To form a complete printed form, it may be necessary to fill out the specification and the participants in the transaction.
When carried out, the document will accrue VAT in accounting on the debit of account 19.10 in correspondence with the credit of account 68.42 “Calculations for taxes and fees. VAT when importing goods from the Customs Union” and will make an entry in the VAT accumulation register submitted (for further reflection in the purchase book).
An example of the document Application for the import of goods and the result of its implementation are shown in Fig. 5.
The tax must be paid no later than the 20th day of the following month.
To reflect the fact of tax payment to the budget, use the Write-off from current account document with the Tax payment transaction type.
Right when filling out the document in the information register Taxes and contributions, you can create (if not already created) a VAT record for goods imported into the territory of the Russian Federation. The register entry is created by selecting the required BCF (Fig. 6).
When generating a document, it is necessary to pay attention to the accurate filling of the analytics of account 68.42. The third subaccount of this account is the corresponding document Application for import of goods.
An example of the document Write-off from the settlement account with the type of operation Tax payment and the result of its implementation are shown in Fig. 7.
A Russian taxpayer who has carried out operations to import goods from the countries of the Eurasian Economic Union is obliged to submit to the tax authority a Tax Declaration on indirect taxes (value added tax and excises) when importing goods into the territory of the Russian Federation from the territory of the member states of the Customs Union. The declaration must be submitted to the tax authority by the 20th day of the following month.
To draw up a declaration in the 1C: Accounting 8 programs, the regulated report Indirect taxes when importing goods from the member states of the Customs Union is intended.
The amount of value added tax calculated for payment to the budget in respect of purchased (imported from the countries of the Eurasian Economic Union) goods is reflected in line 031 of Section 1 of this declaration.
A fragment of the declaration is shown in Fig. 8.
VAT paid when importing goods from the member states of the Eurasian Economic Union to Russia, the organization has the right to deduct. The deduction is made on the condition that the organization is a VAT payer and the goods are intended for the implementation of VATable transactions (clause 1, clause 2, article 171 of the Tax Code of the Russian Federation).
The basis for the deduction of VAT on imported goods are documents confirming the actual payment of VAT when importing goods into the territory of the Russian Federation (Application for the import of goods and payment of indirect taxes with a note from the tax authority on payment).
In the program, at the end of the quarter, it is necessary to create and fill out a VAT regulatory document - Confirmation of VAT payment to the budget. The document will collect in its tabular part the paid documents Application for the import of goods, the relevant payment documents and details of payment orders.
When posting, the document does not generate any accounting entries, but only registers the fact of tax payment in the Purchase VAT register.
The regulatory document Confirmation of VAT payment to the budget is shown in Fig. 9.
In accordance with paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, the deduction is made after the acceptance of goods for accounting and in the presence of relevant primary documents.
All conditions are met. The goods have been registered, the VAT has been paid, and there is an application for the import of goods with a note from the tax authority on the payment of tax. Therefore, when filling out the regulatory document Formation of purchase book entries, a line with the Customs Union value type will be generated in the tabular section, which will refer to the document Application for the import of goods.
When conducting the document, it will accept VAT for deduction by generating an accounting entry on the debit of account 68.02 “Value Added Tax” in correspondence with the credit of account 19.10 “VAT paid on import from the Customs Union”, write off the VAT register entry presented and form an entry in the VAT register Purchases (book of purchases).
The completed regulatory document Formation of purchase book entries and the result of its implementation are shown in Fig. 10.
Let's see how the shopping book is filled.
In column 2 of the purchase book, the transaction type code is entered - 19 "Import of goods from the Eurasian Economic Union".
In accordance with paragraphs. "e" and paragraphs. "k" clause 6 of the Rules for maintaining a purchase book used in the calculation of value added tax, approved. Decree of the Government of the Russian Federation No. 1137, when goods are imported into the territory of the Russian Federation from the territory of a member state of the Customs Union, column 3 of the purchase book indicates the number and date of the application for the import of goods and payment of indirect taxes with a note from the tax authorities on the payment of value added tax, and column 7 indicates the details of documents confirming the payment of tax.
A fragment of the Purchase Book for the II quarter of 2015 is shown in Fig. eleven.
In the VAT Declaration, the amount of tax paid when importing goods into the territory of the Russian Federation from the territory of the states of the Eurasian Economic Union is reflected in line 160 of Section 3.
A fragment of the VAT Declaration of the Rassvet organization for the II quarter of 2015 is shown in Fig. 12.
M. Zhurko,
Lecturer of the Training Department 1C:U-Soft Franchisee
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Task 1 of 10
1 .
The organization imported goods from Russia. In the invoice, the Russian supplier allocated VAT on the value of the goods at a rate of 18%. Do I have to pay VAT when importing goods?
Right
Wrong
"Import" tax is paid by any importer - the owner of the imported goods. It does not matter whether the supplier presented the tax in the documents for the shipment of goods or not. Because in this case Russian company presented VAT, then "import" VAT is paid on the value, including VAT (subparagraph 1.2 of article 93 of the Tax Code, paragraph 13, part 2, paragraph 14 of the Protocol on the procedure for collecting indirect taxes).
Task 2 of 10
2 .
The organization imported goods from Russia. "Import" VAT has not yet been paid. Can I direct the ESCF to the Portal?
Right
Wrong
ESCF are created and sent to the Portal only upon actual payment (offset) of "import" VAT and submission of an import application to the tax authority (paragraph 2, clause 6, article 106-1 of the Tax Code).
Task 3 of 10
3 .
The organization bought goods in Russia. 08/27/2018 she paid for it, 09/01/2018 - capitalized. The cost of goods is expressed in Russian rubles. How to calculate the tax base of "import" VAT?
Right
Wrong
When importing goods from Russia, the tax base is determined on the date of registration of imported goods. It is on this date that the cost of goods in Russian rubles is converted into Belarusian rubles at the rate of the National Bank. The procedure for making payments for goods does not matter (clause 14 of the Protocol on the procedure for collecting indirect taxes).
Task 4 of 10
4 .
What is the deadline for filing Part II of the VAT return for September 2018, given that October 20, 2018 is a Saturday?
Right
Wrong
If the last day of the deadline for submitting part II of the VAT return falls on a non-working day, then it is transferred to the next business day, i.e. in this case, on Monday, October 22 (part 6, article 3-1 of the Tax Code).
Task 5 of 10
5 .
The organization imported goods from Kazakhstan that were exempt from VAT upon import. Do I need to create an import application and ESCF?
Right
Wrong
When importing exempted goods, VAT is not required. However, for these goods, it is still necessary to confirm the import by submitting Part II of the VAT declaration to your IMTS, as well as an application for the import of goods. But the ESCF for such goods can not be sent to the Portal (clause 20 of the Protocol on the procedure for collecting indirect taxes, paragraph 2, clause 2.3 of the Decree of 01/25/2018 N 29).
Task 6 of 10
6 .
The organization imported goods from Russia subject to VAT upon import at a rate of 20%. Is it necessary to fill in the column “TN VED code” in the application for import (column 3 of section 1)?
Right
Wrong
When importing goods subject to VAT at a rate of 20%, column 3 of section 1 of the application is not filled out. This column is filled in only for goods that are excisable or subject to VAT at a rate of 10% (a 10-digit TN VED EAEU code is indicated) (paragraph 3, part 8, clause 3 of the Rules for filling out an application).
Task 7 of 10
7 .
The organization imported goods from Russia subject to VAT upon import at a rate of 20%. Is it necessary to fill in the column “TN VED code” in the ESChF (column 3.1 of section 6)?
Right
Wrong
For goods subject to VAT at a rate of 20%, in column 3.1 of section 6 of the ESCF, from 4 to 10 digits of the TN VED code of the EAEU must be indicated. We also note that when importing goods subject to VAT at a rate of 10%, as well as excisable goods, this column indicates the 10-digit code of the TN VED of the EAEU (paragraph 3, part 2, part 4, sub-clause 26.2 of the Instruction of the Ministry of Taxation of April 25, 2016 N 15, section 5.2.1 Instructions for a business entity).
Task 8 of 10
8 .
The organization imported goods from Armenia. What status of the recipient should be indicated in the ESHF (line 15 of section 3)?
Right
Wrong
When importing goods from the EAEU, in line 15 of section 3, select the status of the recipient "Buyer". The status "Buyer of objects on the territory of the Republic of Belarus from a foreign organization" is indicated only when objects are purchased on the territory of the Republic of Belarus from foreign organizations and VAT is calculated by the buyer in accordance with Art. 92 of the Tax Code (subclause 23.1, clause 40, paragraph 5, part 1, clause 42 of the Instructions of the Ministry of Taxation of April 25, 2016 N 15).
Import from Kyrgyzstan to Russia - VAT under it is subject to the rules valid for imports from the EAEU countries. Let's take a look at the features of these rules.
Where are the rules for importing to Russia from Kyrgyzstan?
The importation of goods (import) into the territory of the Russian Federation is accompanied by the accrual and payment of VAT. However, the order used for these procedures may vary. What does it depend on? From which country the import is carried out.
With regard to VAT rules, countries are divided into two groups:
- members of the EAEU (Eurasian Economic Union) and subject to the provisions of the agreement on this union (signed in Astana on May 29, 2014);
- all others, upon import of which the tax is charged in accordance with the customs legislation.
The Eurasian Economic Union is formed by five states:
- Russia;
- Armenia;
- Belarus;
- Kazakhstan;
- Kyrgyzstan, which entered there later than all (in August 2015).
That is, imports from Kyrgyzstan in 2019 are subject to the rules of the Treaty on the EAEU, and a description of the procedure for calculating VAT paid on the import of goods should be found in it, more precisely, in Appendix No. 18 to this agreement.
Features of the calculation and payment of tax when importing from the EAEU
What distinguishes the procedure for imposing VAT on goods imported from the EAEU countries? There are several features here:
- The tax is calculated and paid not at the time of import, but after the goods are received by the buyer or the next lease payment is due, if we are talking on the subject of the leasing transaction (clause 19 of section III of Appendix No. 18 to the agreement on the EAEU).
- VAT must be paid not at customs, but to the tax authority.
- The calculation of the amount of tax due is carried out by the importer, determining the tax base for him on the date of acceptance of the goods for accounting or on the date of payment specified in the leasing agreement.
- The calculation process is reflected in the reporting documents of special forms, drawn up at the end of each of the months in which the import took place. If there were no import operations in some months, then zero reporting is not required. However, when imports are carried out every month, the EAEU-VAT reporting becomes monthly.
- There is a special deadline for paying and reporting tax, which is different from the regular VAT. It corresponds to 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). However, in terms of interaction with the IFTS, the rule is applied to shift this period, if it coincides with a weekend, to a later date corresponding to the nearest weekday (clause 7, article 6.1 of the Tax Code of the Russian Federation).
The tax base for calculating the EAEU-VAT includes the cost of the goods themselves, indicated in the accompanying documents, as well as the excise tax (if the goods are excisable). If it is necessary to recalculate the value of the goods into an amount expressed in Russian rubles, the exchange rate for recalculation is taken on the date the goods are accepted for accounting (clause 14, section III of Appendix No. 18 to the Treaty on the EAEU). If the price is not indicated in the accompanying documents, then the accounting cost of the goods becomes the base.
The subject of the leasing agreement is subject to taxation in installments (as the term for making lease payments stipulated by the leasing agreement falls due). Moreover, a payment made in foreign currency, for tax purposes, is also recalculated into Russian rubles at the rate, but this rate should be determined on the date of payment specified in the lease agreement, regardless of when and in what amount the payment was actually made (clause 15 of section III of Appendix No. 18 to the Treaty on the EAEU).
The amount of the rate used for calculating the tax depends on the type of imported goods (clause 15 of section III of Appendix No. 18 to the Treaty on the EAEU). For 2018, its size in Russia will be, respectively, either 20% or 10% (Article 164 of the Tax Code of the Russian Federation).
The following goods are exempt from EAEU-VAT:
- not subject to VAT in accordance with Art. 150 of the Tax Code of the Russian Federation (subclause 1, clause 6, article 72 of the Treaty on the EAEU);
- being give-and-take raw materials (clause 14 of section III of Appendix No. 18 to the Treaty on the EAEU);
- purchased from a Russian supplier, but delivered to the buyer through the territory of the EAEU country (letter of the Ministry of Finance of Russia dated February 26, 2016 No. 03-07-13/1/10895).
The use of a special regime (ESKhN, USN, UTII, PSN) or the exemption provided for in Art. 145 of the Tax Code of the Russian Federation, does not relieve the importer from paying import VAT and filing reports on it (clause 13 of section III of Appendix No. 18 to the Treaty on the EAEU).
VAT reporting for imports from EAEU countries
The composition of the reporting generated when importing goods from the EAEU countries includes (clause 20 of section III of Appendix No. 18 to the Treaty on the EAEU):
- application for the importation of goods, drawn up in the form approved by the protocol "On the exchange of information in in electronic format between the tax authorities of the EAEU member states…” dated 12/11/2009 (Appendix No. 1);
- a declaration generated on the form KND 1151088, approved by order of the Federal Tax Service of Russia dated September 27, 2017 No. SA-7-3 / 765@ (Appendix No. 1).
Both reports can be submitted to the tax authority both on paper and electronically. When filing on paper, an application, in contrast to a tax return drawn up in two copies (for the IFTS and for the taxpayer), is formed in four copies (subclause 1, clause 20, section III of Appendix No. 18 to the Treaty on the EAEU).
Such a number of copies of the paper application is explained by the fact that it is intended:
- for the applicant himself;
- its supplier is a member of the EAEU;
- the tax authority to which the applicant reports;
- the tax authority to which the supplier reports.
That is, by submitting 4 copies of this document to the IFTS on paper, the tax payer will receive back only 3 copies containing the mark of the tax authority, of which 2 he must send to his supplier - a member of the EAEU.
If an error is found in the data entered in the application, it is possible to submit its revised version (paragraph 21 of section III of Appendix No. 18 to the Treaty on the EAEU). If an error made in the application entails the need to clarify the declaration, then the declaration is also corrected.
With a subsequent change in the value of the goods upwards, both reporting documents (statement and declaration) reflect not the new value, but the amount of its increase. These documents should be submitted to the Federal Tax Service Inspectorate for the month in which the fact of the increase in cost was agreed (paragraph 24 of section III of Appendix No. 18 to the Treaty on the EAEU).
A package of mandatory documents for the EAEU reporting
As a mandatory component of VAT reporting, the Treaty on the EAEU (subclauses 2-8 clause 20 of section III of Appendix No. 18) provides for the submission of documents confirming the fact of payment of the assessed tax and the data included in the reporting:
- Bank statements or tax documents. They can be omitted if the taxpayer has an overpayment under the EAEU-VAT.
- Shipping documents. They may be absent in the case when their registration by the seller is not provided for by the legislation of his state.
- Invoices. They are needed if the seller writes them out in accordance with the laws of their country.
- Supply agreement (leasing, trade credit, product manufacturing, processing).
- An information message issued in case of participation of three parties in the import procedure (during transit operations or intermediary transactions). It includes information about the third party of the transaction (his identification number, name, location, details of the contract concluded with him, number and date of the specification). Not required if all necessary information specified in the supply agreement (leasing, trade credit, product manufacturing, processing).
- Intermediary agreement, if any.
- Contract for the purchase of goods purchased by a third participant in the supply. It is needed when there is a third party and taxes are paid by the final buyer, and not by an intermediary.
Thus, the set of supporting documents may vary depending on the specific situation accompanying the delivery. But in any case, he must provide the necessary information about the data entered in the application and, accordingly, in the declaration.
Supporting documents can be submitted to the IFTS both in the form of certified paper copies and in electronic form. Documents that continue to be valid do not need to be re-submitted.
When we take EAEU-VAT for deduction
The tax arising from the importation of goods from the EAEU countries into the Russian Federation can be deducted. However, for this it is not enough to fulfill the conditions provided for in paragraph 2 of Art. 171 and paragraph 1 of Art. 172 of the Tax Code of the Russian Federation (i.e., the acceptance of goods for accounting, their intended use for transactions subject to VAT, and the payment of tax).
The necessary points for the possibility of implementing this procedure, due to the mandatory registration, also become (letter of the Ministry of Finance of Russia dated 02.07.2015 No. 03-07-13/1/38180):
- availability of an import application signed by the tax authority;
- adoption of the IFTS declaration reflecting the data on it.
That is, the procedure for accepting the EAEU-VAT for deductions turns out to be more complicated than when importing goods from countries that are not members of this union. Recall that in the latter situation, it is sufficient to have a customs declaration with the amount of tax paid reflected in it and confirmation of the fact of its payment.
Persons benefiting from VAT exemption under Art. 145 of the Tax Code of the Russian Federation, and special regimes, for which the fact of import leads to the obligation to pay import tax, cannot use deductions, since they are not payers of the usual VAT for the Russian Federation. They will have to include such a tax in the cost of the purchased goods (subclause 3, clause 2, article 170 of the Tax Code of the Russian Federation).
Accounting EAEU-VAT
Accounting for VAT generated on import from the EAEU countries is quite simple. There are only three wires involved here:
- Dt 19 Kt 68 - the amount reflected for the corresponding month in the application and declaration has been accrued;
- Dt 68 Kt 51 - tax paid;
- Dt 68 Kt 19 - import VAT is taken as a reduction of regular Russian VAT.
The last of them becomes possible only if all the conditions necessary for applying the EAEU-VAT deduction are met. The amount that accompanies this entry, in the regular quarterly VAT return, will fall into line 160 of section 3, which is specifically designed to reflect tax arising from imports from EEU countries.
Results
Kyrgyzstan is one of the countries that have signed an agreement on the EAEU. In accordance with this document, the accrual, payment of VAT and reporting on it are carried out according to special rules. Including this:
- the presence of nuances in determining the tax base;
- the existence of other mandatory reporting (import declarations and tax declarations of a special form);
- other payee (tax authority, not customs);
- a separate deadline for making tax payments and reporting on it;
- occurrence additional conditions to accept VAT for deduction.
Accounting for transactions with the EAEU-VAT is not complicated and is carried out using only three entries.
Since the beginning of 2015, the Eurasian Economic Union (EAEU) has replaced the Customs Union. Member States of this integrated structure, which ensures the freedom of movement of goods, capital and work force are Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia. Taxation within the EAEU is similar to that which operated under the Customs Union. However, there are also significant innovations that deserve special attention. The procedure for indirect taxation when exporting and importing goods, performing works, rendering 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 the EAEU countries According to 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, article 72 of the Treaty). The collection of "import" VAT is carried out tax service. By general rules the buyer transfers the tax to the inspection at the place of registration. If the goods are purchased under an intermediary agreement, then the committent (principal, principal) also pays the tax to the inspection at the place of its registration (clause 13 of the Protocol, Letter of the Ministry of Finance of Russia dated 05.18.2015 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 the conversion into rubles is made at the exchange rate of the Bank of Russia on the date of acceptance of goods 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). Not later than the 20th day of the month following the month of registration of imported goods, it is necessary to pay "import" VAT to the budget, and also submit a declaration on indirect taxes to the inspection (clauses 19, 20 of the Protocol). Currently, the old form of the declaration is used, approved by Order of the Ministry of Finance of Russia of 07.07.2010 N 69n (Letter of the Ministry of Finance of Russia of 08.12.2015 N 03-07-13 / 1 / 46423). In the future, the form of the declaration will be approved by the Federal Tax Service of Russia. The following documents must be attached to the declaration (paragraph 20 of the Protocol):
- application for the importation 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 11.12.2009. In this case, at the same time electronic form document. Alternatively, the application may be submitted electronically if it is signed digital signature(The format is approved by the 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 is not required);
- 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 request another document confirming the value of imported goods, if the issuance of an invoice is not provided for by the legislation of the country of the supplier;
- a copy of the contract on the basis of which the goods were purchased (a copy of the intermediary contract, if any);
- information message on the purchase of imported goods (submitted in some cases, paragraphs 13.2 - 13.5 of the Protocol). To a post written on foreign language, you should "attach" the translation.
- a claim agreed 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.
- amended declaration;
- a package of supporting documents (same as for option 1);
- in case of partial return of goods - an updated statement on the import and payment of indirect taxes;
- in case of full return of goods - an informational message to the tax authority about the details of the previously submitted application; in this case, an amended statement is not submitted.
- an application for the importation of goods indicating the difference between the changed and the previous value;
- an agreement or other document confirming the increase in the price of goods;
- adjustment invoice (if issued).
- export contract;
- application for the importation of goods and payment of indirect taxes with a mark of a foreign tax office, confirming the payment of import taxes by the buyer (on paper). Alternatively, you can submit a list of applications in the form approved by the Order of the Federal Tax Service of Russia dated April 6, 2015 N ММВ-7-15 / 139@ (on paper or in electronic form with a digital signature). If the goods are placed under the 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 EAEU countries.
- changes (increase or decrease) in the price of goods;
- decrease in quantity (volume) goods sold in connection with their return due to inadequate quality and (or) configuration.
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