VAT on import from the EAEU. Import from the EAEU and import VAT. Examples of calculating the tax base for imports from a country outside the EAEU

Albina Ostrovskaya,

leading tax consultant consulting group"Tax Optima"

Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan are the countries that are members of the Eurasian Economic Union (hereinafter referred to as the EAEU). And in relation to transactions with counterparties from these countries, a special procedure for calculating and paying VAT applies. This procedure is established by 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 EAEU (hereinafter referred to as the Protocol).

Import from EAEU countries
When concluding a contract for the purchase of goods from a country that is a member of the EAEU, first of all, it must be borne in mind that the Russian buyer will have to pay VAT on this operation. Moreover, the tax will not be paid to the counterparty as part of the cost of the goods (as happens in domestic transactions), but directly to the budget. And it doesn't matter what tax regime the Russian importer is in. The obligation to pay VAT in this situation also arises for companies applying special taxation regimes (paragraph 13 of the Protocol).
When importing goods from a country that is a member of the EAEU, the amount of VAT that must be paid to the budget must be independently determined by the Russian importer. This is one of the differences from other imports, in which the amount of VAT is calculated by customs officers. Therefore, it is extremely important not to make mistakes when calculating the tax.
Of great importance in determining the amount of VAT is the date of acceptance of imported goods for accounting. It is on this date that the tax base should be calculated. The latter is determined based on the cost of purchased goods. If the goods are purchased for foreign currency, then the ruble value is determined by converting the cost in foreign currency to the exchange rate of the Central Bank of the Russian Federation on the date of acceptance of the goods for accounting (clause 14 of the Protocol). We multiply the calculated tax base by the VAT rate (10 or 18%) and determine the amount of tax payable.
VAT must be paid no later than the 20th day of the month following the month of registration of imported goods. Within the same period, the importing company must submit to the IFTS a special VAT declaration, the form of which, in accordance with paragraph 20 of the Protocol, must be established by the legislation of the Russian Federation or approved by the competent authority of the Russian Federation. An updated declaration form has not yet appeared. Therefore, at present, importing companies have no choice but to apply the old declaration form for indirect taxes on imports, approved since the time of the Customs Union (Appendix No. 1 to the Ministry of Finance of Russia dated 07.07.2010 No. 69n).

Documents for import
Together with a special VAT declaration of the provisions section III The Protocol obliges the importer to submit to the IFTS a number of documents (clause 20 of the Protocol):
– application for import of goods and payment of indirect taxes;
– a bank statement confirming the fact of payment of VAT on import;
– transport (shipping) documents;
– an invoice from a foreign counterparty (if any);
- an agreement or contract on the basis of which imported goods are purchased.
If the goods are purchased by a commission agent, an additional commission agreement must be submitted.
Currently, the application form for the importation of goods and payment of indirect taxes, approved by the Protocol on the exchange of information in in electronic format between the tax authorities of the member states of the Eurasian Economic Union on the paid amounts of indirect taxes.
From January 1, 2015, there are two ways to submit such an application:
1) on paper (in four copies) and in electronic form;
2) in electronic form with an electronic (digital) signature of the taxpayer.
Officials clarify (FTS of Russia dated 01.07.2015 No. ZN-4-17 / [email protected]) that the submission of the application in the second way is carried out through the operator electronic document management using enhanced qualified electronic signature(CEP). Based on the results of the verification of the application, a message is immediately generated about affixing a mark to the tax authority or a notice of refusal to affix a mark.
Thus, if the importer signs the application in electronic form with a strengthened QEP, he does not have to submit the application also on paper. Also in this case, there is no need to apply to the inspection in order to receive your paper copies of the application with inspection marks affixed (for its subsequent sending to your foreign seller).

VAT deduction
If the importer applies the normal taxation regime and is not exempt from VAT (TC RF), he can deduct the amount of tax paid when importing from the EAEU countries (
Tax Code of the Russian Federation).
The deduction can be applied not earlier than the quarter in which the imported goods were taken into account and a mark was placed (a message was received about putting a mark) on the application for the import of goods and payment of indirect tax. Moreover, it is now allowed to declare a deduction in tax periods within three years after their registration (, Tax Code of the Russian Federation).
Deciding which block he wants
reflect the deduction, the accountant must register the relevant
documents in the shopping book for this quarter. In column 3 of the purchase book, you need to register the number and date of the application for the import of goods and payment of indirect taxes with marks from the tax authorities on the payment of VAT. And in column 7 of the purchase book, indicate the details of payment documents confirming the actual payment of VAT.

VAT on imports of goods from countries - members of the Eurasian Union (formerly the Customs Union) - Kyrgyzstan, Armenia, Kazakhstan and Belarus - is paid. However, the payment of VAT when importing goods from the Eurasian Economic Union has some peculiarities, in particular, due to the absence of customs control on the border between states, it is impossible to confirm the fact of importation of goods into the Russian Federation and payment of VAT at customs (and the value added tax itself is not paid in customs Department, and to the tax office - at the place of tax registration of the taxpayer/importer). Instead of a customs declaration for goods (DT, earlier - a cargo customs declaration, CCD), a VAT declaration is submitted to the fiscal (tax) authority as a supporting document when importing goods.

VAT on the import of goods from the countries of the former Customs Union is paid by taxpayers on any form of taxation (OSNO, USN, UTII, ETSNKh), because. the importation of imported goods into Russia is an exception in the exemption from the obligations of the taxpayer of indirect taxes for "simplifiers". The procedure for calculating and paying VAT when importing goods from the EAEU countries to Russia is the same for all states and is regulated by 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, which was signed in Astana on May 29, 2014). The order, in general, has become the same as that which existed during the time of the Customs Union of Kazakhstan, Russia and Belarus.

From the payment of VAT on the import of goods from Armenia, Kazakhstan or Belarus, exemption is possible if the goods are moved between branches of one legal entity or if the imported goods are subject to a zero rate of indirect tax. To calculate the amount of VAT payable, it is necessary to take the transaction price (value due to the supplier). Import VAT must be calculated on the date of adoption imported goods for accounting. On the date of acceptance of the goods for accounting, the exchange rate of the Central Bank of the Russian Federation is taken to convert the price of the goods in foreign currency into rubles.

To confirm the import of goods from the countries of the Eurasian Economic Union and to determine and pay VAT, the following documents must be submitted to the tax authority:

the previously mentioned indirect tax return (not to be confused with the usual VAT return);
an application for the import of goods in 4 copies: one remains with the tax authority, three are returned to the applicant so that one of them remains with him, and the other two are transferred to the supplier in order to apply the VAT deduction for export;
a copy of a bank statement as confirmation of the payment of indirect taxes (if there was an overpayment of federal taxes and this overpayment went towards offsetting the VAT debt, then such an extract is not required);
copies of invoices from the seller (if the supplier is not a VAT payer, then just an invoice or other payment document);
copies of transport documents - to confirm the points of departure and destination, as well as the route vehicle with imported goods;
copies of the supply agreement and (or) intermediary (agency) agreement, if any;
informational message about the purchase of imported goods (when the goods were purchased from a supplier from one EAEU country, but actually imported into the Russian Federation from another) - such a message is compiled by the seller indicating his data, contract data and specifications;

The application for importation is submitted to paper form or in electronic form but only if it can be signed digital signature. If the application was submitted on paper, then tax office affix marks on all three copies and return them to the applicant, if in electronic form, then the answer will be in electronic form. In this case, the counterparty (supplier) is sent either an electronic form of the document (if an electronic document management system is established) or a paper one.

An information message is required if the required data is not in the contract. If it is not in Russian, a translation is required.

VAT on export of goods within the EAEU

When exporting goods from Russia to the EAEU countries, a zero VAT rate is applied. But the right to use it must be documented:

copies of an application for the import of goods from a foreign counterparty;
an agreement for the supply of products abroad (the absence of transport documents in accordance with the Letter of the Ministry of Finance of the Russian Federation of July 19, 2012 No. 03-07-13 / 01-42 does not contradict the law and instead of them a consignment note in the form TORG-12 can be used);
transport and (or) shipping documents.

The Protocol on the Collection of Indirect Taxes also indicates the need to provide a bank statement confirming the receipt of proceeds from the sale of export products, however, a reservation is made “unless otherwise provided for in the legislation”, which, in fact, is in the Tax Code of the Russian Federation. This opinion is confirmed by the Letters of the Ministry of Finance of the Russian Federation No. 03-07-13/21 of 12.09.12 and No. 03-07-15/03 of 16.01.12.

These documents must be submitted to the tax authority within 180 days from the date of shipment of goods. But the deadline for submitting these documents is timed to the date of filing the VAT return, i.e. even if the deadline of 180 days has expired, but the next date for filing VAT documents has not yet arrived, this should not entail legal consequences.

_ Patrick Polit, Daria Sharafutdinova. R.S.P. International. Moscow, February 2018

The Eurasian Economic Union (EAEU), like the European Union (EU), is a single economic space that involves special regulation of VAT. This article provides a simplified comparison of both systems, as well as the overall results of such a comparison for cross-border trade.

VAT system in the EAEU

The legal basis for VAT regulation in the EAEU is, among other things, the Treaty on the EAEU signed on May 29, 2014, which, like in the EU, provides for harmonization in the field of taxation. Articles 71-73 of the Treaty establish the principle of non-discrimination based on the origin of goods and the principle of the country of destination in relation to trade in goods. Annex No. 18 (Minutes) to the Treaty contains the main rules for indirect taxation (in terms of VAT, as well as excises) of cross-border trade in goods, works and services. In addition to the specified regulation, it is necessary to take into account the Customs Code of the EAEU that came into force on January 1, 2018.

Export of goods

Place of sale of goods within the framework of export, according to general rule, is determined according to the provisions of national legislation. Basically, the place of sale is the Member State from which the goods are exported, since the delivery (transportation) of goods begins in this state (see, for example, Article 147 of the Tax Code of the Russian Federation). However, a zero tax rate is usually applied. And only in relation to deliveries between taxpayers of the Member States during the actual transportation of goods to the territory of the EAEU from third countries, a special rule is provided, according to which the place of sale of goods is the state in which the goods are placed under the release procedure for domestic consumption. Also, the taxpayer, as a general rule, has the right to tax deductions in general order in accordance with the legislation of the Member State from whose territory the goods were exported.

Import of goods

Taxation of imports of goods is also carried out in accordance with the legislation of the state of import. If the goods were imported from the territory outside the Union, such import is subject to the collection of customs duties, "import VAT", as well as excises in accordance with national legislation and the Customs Code of the EAEU. When supplying from one country to another within the EAEU, such a supply, as already indicated, is subject to zero VAT in the state of export, and in the state of import it is considered as an import within the Union, i.e. without levying the corresponding customs duties.

As a rule, the tax burden is shifted to the taxpayer of the country into whose territory the goods are imported, which is also the owner of the goods.

This rule covers the following situations:

an agreement between the taxpayers of the Member States, including the actual delivery from a third Member State;
an agreement between a taxpayer of a Member State and a commission agent (agent, attorney); delivery between taxpayers of the Union countries;
delivery between the importer (the goods have been imported, the tax has not been paid) and the taxpayer of the state of import who pays the tax;
supply to a taxpayer of a Member State under an agreement with a taxpayer of a state outside the territory of the Union; supply from a third Member State.

The protocol also establishes rules regarding the determination of the tax base, as well as the procedure and terms for paying taxes. As regards the settlement of rates, the Protocol refers to the national legislation of the Member State into whose territory the goods are imported.

Cross-border implementation of works and services

The main part of the Protocol's norms in this area is devoted to the procedure for determining the place of implementation of works and services. These provisions are generally consistent with Russian rules determination of the place of implementation of works and services. According to these provisions, the place of sale is the Member State in which works or services are carried out in relation to movable and immovable property located there, in the field of culture, sports, etc.; certain works or services, eg. consulting, marketing, engineering, as well as the transfer of separability of buyers. As a general rule, taxation is carried out in the state where the seller of works and services is located. Regulations on the taxation of services in electronic form are currently not fixed. All other elements of the tax (tax base, rates, collection procedure and tax benefits) are established by the national legislation of the Member State in which the place of sale of works or services is located.

VAT system in the EAEU

The basis for the harmonization of the VAT system in the EU is the so-called EU Directive on a common VAT system of 2006, which was adopted in accordance with Art. 93 of the Treaty establishing the European Community. Fundamental to this system is the distinction between supplies and other services.

Supplies

Deliveries between companies in the EU are, as a general rule, subject to tax in the state in which the transport or shipment originates. If the delivery crosses the border of a Member State, then such an intra-Union supply is considered exempt from taxation in the state of export, and in the state of import it is considered as the acquisition of goods within the Union and is taxed at the rate in accordance with national legislation (principle of the country of destination). When importing from a third country, as a general rule, customs duties, "import" VAT and excises. Export to a third country is exempt from VAT.

The system in this part is similar to the system enshrined in the EAEU. However, there are certain peculiarities in the taxation of three and multilateral transactions, in which the place of sale is determined according to the rule on the so-called "actual and formal" delivery and depends on the beginning and end of the delivery. In order to stimulate exports, for example, in Germany it is allowed to deduct tax amounts on certain tax-exempt cross-border shipments.

Other services

In terms of determining the place of sale of other services, the principle of location of the buyer of services applies, i.e. services are taxed where the purchaser of the services does business. There are special features, as in the EAEU, for services related to real estate (at the location), as well as for individual services related to culture, art, entertainment, exhibitions, sports, etc., which are taxed at the place of their implementation . Where non-company (B2C) persons enter into the relationship, different rules may apply depending on the circumstances of the particular case. This clause is also valid for services special types. For certain non-taxable cross-border services, for example in Germany, the relevant tax amounts are also allowed to be deducted.

Planned reform

Mention should be made of the B2B VAT reform project proposed by the EU Commission. According to this project, the principle of the country of destination should be fixed for all services / deliveries between companies, and the above system is abolished.

First, a rule is introduced that suppliers for cross-border deliveries should be considered VAT payers in the country of destination, i.e. the German supplier will charge the Spanish buyer the Spanish VAT. To this end, national centers should be established in each Member State, to which VAT amounts and related notifications will be sent centrally. In the second phase of the reform, this rule should be extended to all other services. The simplified procedure should be valid for the so-called "certified" taxpayers. Finally, it is also necessary to take into account the proposals of the EU Commission to reform the regulation of electronic commerce.

Both VAT systems are similar in overall structure, however, the fundamental principle of the country of destination is applied with varying degrees of coverage possible situations. Yet the EU system seems to be more coherent. Also important is the ability to deduct tax amounts in EU Member States on cross-border VAT-free services as a result of export promotion policies.)

In recent years, many Russian enterprises established sustainable economic ties with countries that are members of the Eurasian Economic Union (EAEU) - Belarus, Kazakhstan, Armenia, Kyrgyzstan. Moreover, even small organizations and entrepreneurs. In the previous article "" we answered some questions that an accountant has when exporting. What does an accountant need to know about imports? How to arrange it? What taxes, at what rates and in what time frame do you have to pay? Let's figure it out.

Introductory information

As in the case of the export of goods from Russia to the EAEU countries, the taxation of the reverse operation is governed by the norms of international legislation, which takes precedence over the rules of the Tax Code (Art. TC RF). The fundamental documents that regulate the payment of taxes when purchasing goods in Belarus, Kazakhstan, Armenia or Kyrgyzstan will be the “Treaty on the Eurasian Economic Union” (signed in Astana on May 29, 2014; hereinafter referred to as the Treaty on the EAEU) and the “Protocol on the procedure for collecting indirect taxes and the mechanism of control over their payment when exporting and importing goods, performing works, rendering services”, which is Appendix No. 18 to the said Treaty (hereinafter referred to as the Protocol).

Please note: the rules established by these documents apply not only to goods purchased for resale, but also to any other property acquired in the EAEU countries (for example, fixed assets or low-value property). This follows directly from the definition of the term "goods" given in paragraph 2 of the Protocol. However, the rules only apply if the imported goods are purchased from a foreign supplier. If goods are imported under an agreement concluded with another Russian organization, VAT on such goods in Russian Federation not paid (letter of the Ministry of Finance of Russia dated February 26, 2016 No. 03-07-13/1/10895).

How does the "import" VAT-EAEU differ from the domestic one

Special rules of taxation concern primarily VAT. All other taxes on these transactions are paid in the same manner as when buying property in the Russian Federation (there are also features for paying excises, but we do not consider excisable goods within the framework of this article).

When importing goods into the territory of the Russian Federation from the territories of the EAEU member states, the importer will need to pay VAT. This tax must be paid even by those organizations and individual entrepreneurs who are exempt from VAT on domestic transactions on the basis of Art. Tax Code of the Russian Federation (clause 3, article of the Tax Code of the Russian Federation). Here everything is about the same as when importing goods from "far abroad". But, unlike ordinary imports, VAT on the import of goods from the EAEU is not “customs”, i.e. does not obey the rules of the Customs Code and is paid not at customs, but after importation to the accounts of the tax authority at the place of registration of the importing organization.

At the same time, the transfer of VAT to the accounts of the inspection at the place of registration of the importer does not make the tax identical to the "internal" VAT, because. here, too, there are subtleties. So, the tax itself must be paid a little earlier than the generally established deadline - no later than the 20th day of the month following the month of registration of imported goods (paragraph 19 of the Protocol). The deadline for submitting a tax declaration has also been shifted to the 20th day, which must also be submitted to the inspection at the place of registration of the importer (paragraph 20 of the Protocol). At the same time, the declaration itself is also not the same as for internal VAT: its form and the procedure for filling out on this moment approved by order of the Ministry of Finance of Russia (see letter from the Ministry of Finance of Russia).

Just as in the case of exports, the "import" declaration is not presented on its own, but together with a certain package of documents. It includes an application for the import of goods in the form approved by the Protocol dated 11.12.09 "On the exchange of information in electronic form between the tax authorities of the Member States of the Eurasian Economic Union on the paid amounts of indirect taxes." If it is submitted in paper form, it must be completed in four copies (clause 1, clause 20 of the Protocol). In addition, you must submit a copy of the bank statement confirming the payment of VAT, the agreement (contract) on the basis of which the imported property was purchased, transport, shipping and other documents confirming the import of goods, if any, and the invoice of the foreign seller, if any .

The main features of the “imported” EAEU-VAT do not end there. Although globally the rules for calculating this tax are similar to those in Russia, there are still some differences. The tax is calculated at the rates provided for in paragraphs 2 and 3 of Art. Tax Code of the Russian Federation, i.e. 10 or 18 percent depending on the type of imported goods (paragraph 17 of the Protocol). And the tax base is determined on the date of registration of goods, based on the value of the purchased goods specified in the contract. If the cost of goods is expressed in foreign currency, then it is converted into rubles at the exchange rate of the Bank of Russia on the date of acceptance of goods for accounting (clause 14 of the Protocol). As you can see, the same rules apply here as for the usual domestic Russian operations.

But in terms of deductions, there are already differences. On the one hand, the tax paid upon importation can be deducted on a general basis, i.e. after registration of the purchased goods, if they are intended for use in transactions subject to VAT and if there are documents confirming the actual payment of tax (clause 2 of article TC RF, clause 1 article TC RF). However, on the other hand, documents confirming the right to deduct VAT, in this case, will be not only payments indicating the actual payment of tax to the budget, but also a statement with a note from the tax authority confirming that the taxpayer has fulfilled the obligation to pay tax. Therefore, the VAT deduction can be applied only after the tax on goods imported from the EAEU countries has been paid and reflected in the relevant tax declaration and application (letter of the Ministry of Finance of Russia).

We note one more important feature: Unlike exports, when importing goods into the Russian Federation, tax benefits are applied. So, you do not need to pay tax when importing goods specified in Art. Tax Code of the Russian Federation (clause 1, clause 6, article of the Treaty on the EAEU). This means that, for example, medical goods and equipment, including corrective glasses, lenses and frames for glasses that correct vision (clause 1, clause 2, article of the Tax Code of the Russian Federation).

Special regimes: return to VAT

Separately, it is necessary to dwell on the rules for taxpayers in special regimes. For them, in paragraph 13 of the Protocol, a special clause was made, according to which they are also obliged to pay VAT in accordance with the rules established by the Treaty on the EAEU. This provision of the Agreement, in principle, is consistent with the rules of the Tax Code, which also provides that "special regimens" are not exempt from VAT when importing goods into the territory of the Russian Federation (clause 2 of article TC RF, clause 2 and 3 article TC RF , paragraph 4 of article of the Tax Code of the Russian Federation and paragraph 11 of article of the Tax Code of the Russian Federation).

However, in this situation, the fact that the EAEU-VAT is paid according to the rules of an international treaty, and therefore is not a customs payment, imposes its own characteristics. After all, in the case of the usual "import" VAT, taxpayers applying special taxation regimes have obligations to pay it and submit a declaration only if they themselves declare the imported goods. This is due to the fact that it is the declarants who are recognized as the payer of the "customs" VAT (Article NK RF, Art. Customs Code of the Customs Union).

But in the situation with the import of goods from the EAEU, these rules no longer work. The purchasing organization must always pay VAT, as provided for in paragraph 13 of the Protocol. This means that such buyers using the Unified Agricultural Tax, STS, PSN or UTII have already “forgotten” obligations to calculate VAT, submit a declaration and a package of supporting documents.

All these actions are performed in the same manner and within the same time frame as organizations on the general taxation system, which we described above. The only difference is that the “special regimes” do not have the right to deduct the paid VAT. Such a tax is included in the cost of the purchased goods (clause 3, clause 2, article of the Tax Code of the Russian Federation).

On July 1, 2010, the Eurasian Economic Union began its operation. To date, the member states of the Eurasian Economic Union are the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation. Within the framework of the Customs Union, the EAEU was canceled customs control and customs clearance movement of goods, works, services between the participating countries. However, any exports and imports are still subject to indirect taxes, namely VAT and excises.

The procedure for taxation when importing goods within the Eurasian Economic Union (hereinafter referred to as the EAEU) is regulated by:

Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, rendering services. It is Annex No. 18 to the Treaty on the EAEU (hereinafter referred to as the Protocol on Indirect Taxes);
Protocol of December 11, 2009 on the exchange of information in electronic form between the tax authorities of the CU member states on the amounts of indirect taxes paid;
Chapter 21 of the Tax Code of the Russian Federation- in cases where the EAEU documents contain references to the national legislation of the EAEU countries, as well as when certain taxation rules are not regulated by the EAEU documents.

1. Setting up the program and directories

Program setting.

In order to be able to reflect in the 1C: Accounting 3.0 program operations for the import of goods into the territory of the Russian Federation from the territory of the EAEU member states, it is necessary to configure the program.

In the program settings (section The main thing- subsection Settings - Functionality) on the "Stocks" tab, you must check the "Imported goods" box.

Setting up the "Contractors" directory.

When entered in the reference book "Counterparties" (section Reference books- subsection Purchases and sales) a new supplier from the EAEU member states, you must carefully fill in the information in the Country of registration field, replacing the default value "RUSSIA" with the country of registration of the counterparty that is a member of the Customs Union.

If the country of registration of the counterparty is correctly indicated, it will be possible to enter the tax and registration numbers of the taxpayer used in the EAEU member states, as well as to use a special procedure for accounting for imported goods and settlements with the budget.

Setting up the reference book "Nomenclature".

In the reference book "Nomenclature" (section Reference books- subsection Goods and services) for imported goods, the corresponding TN VED code should be indicated in accordance with the Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54 "On approval of the unified Commodity Nomenclature foreign economic activity of the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union".

2. Registration of receipt of goods

We register the receipt of goods from the EAEU member states in the program using the document "Receipt (act, invoice)" with the type of operation "Goods (invoice)" (section Purchases- subsection Purchases). In general, the document is filled out in a standard way, you should pay attention to the VAT rate.

Since, in accordance with paragraph 1 of Art. 72 of the Treaty on the EAEU and clause 3 of the Protocol on Indirect Taxes, the exporter of goods applies a zero VAT rate, and the import tax is calculated and paid by the buyer, the value "0%" is automatically indicated in the "% VAT" field.

To fill out forms statistical reporting in the document "Receipt (act, invoice)" using a hyperlink "Consignor and Consignee" you can fill in information about the type of transport by which goods were imported into the territory of the Russian Federation. The choice of the type of transport is carried out from the drop-down menu.

According to paragraphs. 4 paragraph 20 of the Protocol on Indirect Taxes, the importing taxpayer must submit, together with the tax declaration, the seller's invoices drawn up in accordance with the legislation of the EAEU member state when goods are shipped, if their issuance (extract) is provided for by the legislation of the member state. If the issuance (issuance) of an invoice is not provided for by the legislation of a Member State or the goods are purchased from a taxpayer of a state that is not a member of the EAEU, then instead of an invoice, another document (documents) issued (issued) by the seller confirming the value of imported goods. According to Annex 2 to the Protocol on the Exchange of Information, columns 10 and 11 of the application for the importation of goods must indicate the number and date of the invoice. To further automatically fill in the details (number and date) of the invoice, register this invoice received from the seller in the document "Receipt (act, invoice)".

After posting the document "Receipt (act, invoice)", the following postings will be generated:

3. Calculation of VAT on imported goods

When importing goods from the territory of the EAEU member states, the buyer is obliged to transfer the import VAT to the budget (clause 1, clause 4, article 72 of the Treaty on the EAEU, article 13 of the Protocol on indirect taxes).

Payment of import VAT is made no later than the 20th day of the month following the month of registration of imported goods (paragraph 19 of the Protocol on Indirect Taxes).

The tax base is determined on the date of registration of imported goods on the basis of the value of the purchased goods (paragraph 14 of the Protocol on Indirect Taxes).

The taxpayer - importer 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 EAEU member states, approved. By order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n, no later than the 20th day of the month following the month of registration of imported goods (clause 20 of the Protocol on Indirect Taxes).

Together with the completed tax declaration for imports from the Republic of Belarus and the Republic of Kazakhstan in tax office it is also necessary to submit an application for the import of goods and payment of indirect taxes (hereinafter referred to as the application for the import of goods) on paper (in four copies) and in electronic form, or an application for the import of goods in electronic form with an electronic (digital) signature of the taxpayer (paragraph 1 paragraph 20 of the Protocol on Indirect Taxes).

The calculation of VAT and the formation of an application for the import of goods is carried out in the program using the document "Application for the import of goods" (section Purchases- subsection Purchases).

Applications for the import of goods can be filled out on the basis of receipt, for this you need to press the button in the document "Receipt (act, invoice)" Create based on and select the appropriate command .

If the document "Declaration for the import of goods" is formed on the basis of a specific receipt document, then only information from this receipt document is automatically transferred to its tabular section.

At the same time, an application for the import of goods can be formed both for each receipt document, i.e. for each batch of purchased goods, and for several receipts of goods from one supplier during the reporting month.

If it is necessary to reflect in one document "Application for the import of goods" information about all goods accepted for accounting in a particular month, received from this supplier, you must use the button Fill run command Add from receipt, selecting in the proposed list of receipts those that will be included in the generated application. In this case, only those documents "Receipt (act, invoice)" will be available for selection, for which the Application for the Import of Goods has not yet been entered. As a result, the commodity items from all selected documents "Receipt (certificate, waybill)" will be indicated in the "Declaration for the import of goods" document.

As a result of posting the document "Application for the import of goods", an accounting entry will be generated DT 19.10 KT 68.42 - for the amount of VAT payable to the budget as a result of the import in August 2018 of goods from the EAEU countries.

By button Application for the importation of goods From the document form, you can view the generated Application for the import of goods.

Using the appropriate buttons, you can upload the generated application to transfer it to the tax authority through the TCS, or send it through 1C: Reporting from the "Application for the import of goods" document. Recall that, in accordance with paragraphs. 1 paragraph 20 of the Protocol on Indirect Taxes, an application for the importation of goods is submitted on paper (in four copies) and in electronic form or in electronic form with an electronic (digital) signature of the taxpayer.

Using a hyperlink Submit to the FCS in the form of the document "Declaration for the import of goods" you can create statistical form accounting for the movement of goods in the mutual trade of the Russian Federation with the member states of the EAEU, approved. Decree of the Government of the Russian Federation of December 7, 2015 No. 1329 for its transfer to the federal customs service.

Accrued VAT on goods imported in August 2018 from the EAEU countries in the amount of 1260.00 rubles. will be automatically reflected in section 1 of the Declaration on indirect taxes when goods are imported from the member states of the customs union (section Reports- subsection 1C-Reporting- hyperlink Regulated reports).

Along with the declaration and application for the importation of goods to the tax authority, it is also necessary to submit the documents referred to in paragraph 20 of the Protocol on Indirect Taxes. For the example under consideration, such documents will be:

a bank statement confirming the actual payment of indirect taxes on imported goods, or another document confirming the fulfillment of tax obligations for the payment of indirect taxes or another document confirming the fulfillment of tax obligations for the payment of indirect taxes, if this is provided for by the legislation of a member state of the EAEU;
transport (shipping) and (or) other documents provided for by the legislation of a Member State of the EAEU, confirming the movement of goods from the territory of one Member State to the territory of another Member State;
invoices drawn up in accordance with the legislation of a Member State upon shipment of goods, if their issuance (issue) is provided for by the legislation of a Member State of the EAEU. If the issuance (issuance) of an invoice is not provided for by the legislation of a Member State or the goods are purchased from a taxpayer of a state that is not a member of the EAEU, then instead of an invoice, another document (documents) issued (issued) by the seller confirming the value of imported goods;
agreements (contracts) on the basis of which goods are purchased imported into the territory of a Member State from the territory of another Member State.

4. Payment of the accrued VAT amount to the budget

To perform an operation to pay VAT on goods imported from the EAEU countries, it is necessary to create a document "Debit from the current account" in the program (section Bank and cash desk- subsection Bank). The document "Debit from the current account" can be created manually or based on uploading from other external programs (for example, "Client Bank").

Payment of the tax is made for each completed application for the import of goods.

To fill in the document "Write-off from the current account" for payment of tax, it is necessary to set the value "Payment of tax" in the "Type of operation" field, select the value of VAT on goods imported into the territory of the Russian Federation in the "Tax" field and fill in the relevant details of the document:

in the field "Debit account" - account 68.42, which corresponds to the account for accounting for the VAT amount accrued upon import;
in the field "Contractors" - the name of the Belarusian or Kazakh supplier;
in the "Contracts" field - details of the contract with the counterparty;
in the field "Invoices received" - the details of the application for the import of goods, on the basis of which the payment of the accrued VAT amount is made.

As a result of posting the document, an accounting entry will be generated. DT 68.42 KT 51 - for the amount of VAT payable to the budget as a result of the import of goods from the EAEU countries.

5. Tax deduction claim

In accordance with clause 26 of the Protocol on Indirect Taxes, the importing organization has the right to deduct the amount of VAT actually paid when importing goods, in the manner prescribed by the legislation of the EAEU member state into whose territory the goods were imported.

According to paragraphs. 2 p. 2 art. 171, paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, when goods are imported into the territory of the Russian Federation, a tax deduction is made after the goods are registered and if there are documents confirming the payment of VAT.

For the tax deduction of the amount of VAT accrued on the import of goods into the territory of the Russian Federation from the territory of a member state of the EAEU, an application for the import of goods with a note from the tax authority and payment documents confirming the actual payment of VAT are required.

Due to the fact that the deduction is made only after the tax authority puts a mark on the application for the import of goods (letter of the Ministry of Finance of Russia dated 02.07.2015 No. , it is necessary to complete the procedure for confirming the payment of VAT.

Confirmation of VAT payment is performed using the "Confirmation of VAT payment to the budget" scheduled operation, which is called from the "Regulatory VAT operations" list by clicking the button Create(chapter Operations- subsection Closing the month).

In the "VAT payment confirmation" document, information about the generated applications for the transportation of goods with VAT amounts reflected for payment is filled in automatically by clicking the button Fill.

In accordance with paragraphs. "e" p. 6 of the Rules for keeping a book of purchases, approved. Decree No. 1137, when imported into the territory of the Russian Federation from the territory of a Member State EAEU goods, in respect of which VAT is collected by the tax authorities, column 3 of the purchase book shall indicate the number and date of the application for the import of goods with the marks of the tax authorities on the payment of VAT. At the same time, according to the oral explanations of representatives of the Federal Tax Service of Russia, in this case, the number and date of the application for the import of goods should be understood as the registration number and the date the tax authority stamped the application for the import of goods.

In order to register an application for the import of goods in the purchase book in accordance with the requirements of the tax authorities, you must manually fill in the "Registration mark" column of the tabular part of the document "VAT payment confirmation to the budget".

After the document "Confirmation of VAT payment to the budget" is posted, entries are made in the program registers to store the necessary information for registering an application for the import of goods in the purchase book, in particular, to store the registration number and the date of stamping by the tax authority.

Direct presentation for deduction of the amount of VAT paid upon import of goods is carried out by the document "Formation of purchase book entries" from the list "Regulatory VAT operations" by clicking on the button Create(chapter Operations- subsection Closing the month).

Data for the purchase book on the tax amounts claimed for deduction in the current tax period are reflected on the "Acquired Values" tab.

To fill in the document according to the accounting system, it is advisable to use the command Fill.

After posting the document "Formation of purchase book entries" will be formed accounting entries DT 68.02 KT 19.10 - on the amounts of VAT accepted for tax deduction for each batch of imported goods.

In addition, information on deductible VAT amounts will be entered into the "VAT Purchases" register to complete the purchase book. Based on the information in the "VAT Purchases" register, appropriate entries will be made in the purchase book for the 3rd quarter of 2018.

When registering in the purchase book applications for the import of goods in accordance with Decree No. 1137, the following will be indicated:

in column 3 - the number and date of the tax authority's mark on the Application for importation (paragraph "e" of paragraph 6 of the Rules for maintaining the book of purchases);
in column 7 - the details of the documents confirming the payment of VAT to the budget (clause "k" clause 6 of the Rules for maintaining the purchase book).

According to paragraph 6 of the Rules for maintaining a purchase book, column 8 should indicate the date of registration of purchased goods. However, if several deliveries of goods from one supplier for the reporting month are reflected in one application for the import of goods, and the goods were taken into account on different days of the month, it is impossible to indicate a single date. Until further clarification authorized bodies when registering an application for the import of goods, column 8 shall indicate the date of the formation of the application, based on the assumption that the application for the import of goods is formed no later than last day reporting month.

Column 2 indicates the transaction type code "19", which corresponds to the value "Import of goods into the territory of the Russian Federation and other territories under its jurisdiction from the territory of the states of the Eurasian Economic Union" (attachment to the letter of the Federal Tax Service of Russia dated 01.22.2015 No. GD- 4-3/ [email protected]).

To summarize and based on our experience, users should pay attention to the following points:

check the directory "Counterparties": the country of registration of the supplier's counterparty must be one of the countries participating in the EAEU.
check the reference book "Nomenclature": the TNVED code must be filled in
in the document "Receipt (act, invoice)" VAT rate = 0%.
in the document "Write-off from the current account" when paying import VAT to the budget, you should definitely follow the hyperlink indicating account 68.42 and fill in the subconto: Counterparties, Contracts and Invoices received.

Materials prepared using Information system 1C:ITS.