How to capitalize imported goods paid for earlier. Imported goods: acquisition and sale

Go to the Contractors directory and create a new supplier:

Fill in the name of the supplier. Since the supplier is foreign, it is important for us to indicate that he:

• non-resident
• provider

All other information on the card will be insignificant from the point of view of accounting for import transactions, so you can fill it out at your own discretion.

Go to the Accounts and Agreements tab:

We cannot fill out a bank account of a foreign bank in 1C generation 8.2. Fill Bank details the recipient will need to be at the client bank.

Let's move on to the agreement. 1C created an agreement with the supplier automatically. You should go into it and change, if necessary, the name and currency of the contract. Please indicate the currency in which payments under the agreement are to be made:

Important! The currency of the bank account from which the payment is made must match the currency of the agreement. Otherwise, the payment order will not be processed in 1C.

Nowadays it often happens that contracts with foreign suppliers are concluded in rubles. In this case, you should indicate rubles.

Usually everything is quite obvious: payment is made in the currency of the contract. We buy this currency into the appropriate currency account and pay from it.

There are ambiguous situations. For example: you have an agreement in foreign currency, but with payment in rubles at the agreed rate. In this case, the agreement should be drawn up in conventional units (highlighted fainter in the figure) and paid from a ruble account.

That's it - you can draw up documents.

2. Enter an advance payment to a foreign supplier in 1C

We will introduce a partial prepayment, as this is a common situation. The delivery amount will be $40,000, and we will pay $20,000, i.e. 50% prepayment.

As I already said, we issue the payment itself at the Client Bank. If you buy foreign currency when paying to a foreign supplier, then look detailed description How to make a purchase of currency in 1C. And come back.

But now, the currency has been purchased and the payment to the supplier has passed through the bank - based on the bank statement, we enter the Outgoing Payment Order (Documents - Cash Management - Incoming Payment Order) with the transaction type Payment to the supplier:

Let's pay attention to the following points:

. The paid checkbox next to the date of receipt on the account should be

installed,
. Bank account and counterparty agreement in one currency,
. 1C offers the default exchange rate on the payment date,
. VAT rate - Without VAT,
. Accounts for accounting of settlements and advances are established by 1C from the register

Counterparties of organizations (counterparty accounts). If the register is not

is filled in, you must enter it manually. Filling the register is described in

separate article.
We carry out the document. We get the postings:

Important! Automatic determination of the advance, as in the picture, will occur if you have set up the offset of advances when posting documents in your program accounting policy.

Now we are waiting for the goods.

3. Receipt of imported goods to the warehouse

The receipt of imported goods is reflected in the document Receipt of goods and services.

We register an invoice from our supplier in the amount of $40,000 under the supply agreement:

Please note that in order to receive a customs declaration from a foreign supplier, it is necessary to enter the customs declaration into the series. Let's look at how to indicate the series for imported goods upon receipt and why.

The VAT rate should be selected Without VAT. Customs VAT is introduced as a separate customs declaration document for imports.

On the Prices and Currency tab, you can change the settlement rate. By default, 1C will put the course on the date in the Receipts header.

We choose the rate for the advance payment date. When the mutual settlement rate changes, the cost price on account 41 and the offset amount on VAL.60 will change for calculating exchange rate differences.

The amount of advance write-off in accounting will remain the same. Let's look at the wiring:

4. We enter in 1C payment of the balance of the debt to the foreign supplier

Now we need to pay the balance of the debt under the document. Enter the second Payment order for the remaining amount. It is convenient to enter a payment order based on the Receipt of goods and services. Just be careful - some of the details are filled in not from the Receipt, but by default:

Postings on the payment order close the debt at 60.21:

We all received and paid for the imported goods.

Learn new things every day and change your life for the better!

2017-04-21T11:31:49+00:00

I have noticed more than once that when a novice accountant is faced for the first time with the need to enter goods into the program according to the customs declaration (customs declaration, import), his first reaction is stupor. Lots of numbers, in different currencies, nothing is clear.

So, let's go!

So, we have 2 sheets of a real customs declaration (main and additional). I just cleared them confidential information, which is of no use to us for educational purposes.

You can open them on a separate page, or better yet, print them out and put them right in front of you.

Learning to read GTD

We will analyze the gas customs declaration based on the rules for filling it out, which you can read, for example, here.

Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because information about only one product can be placed on the main sheet.

Parsing the main sheet

Main sheet header

Please pay attention to the upper right corner of the main sheet of the customs declaration:

THEM in column No. 1 means that we have a declaration for the import of goods.

Declaration number 10702020/060513/0013422 consists of 3 parts:

• 10702020 is the code of the customs authority.
• 060513 is the date of the declaration (May 6, 2013).
• 0013422 is serial number declarations.

In column No. 3 we see that we have the first (main sheet) form of two (main sheet + additional sheet).

Total declared 3 products, which occupy 3 places.

Let's go a little lower:

Here we see that total customs value of all 3 products is: 505,850 rubles and 58 kopecks.

The product arrived to us from Republic of Korea.

The currency in which payments are made is also indicated here ( USD), as well as customs value in this currency ( 16 295$ ) at the exchange rate as of the date of the customs declaration (May 6, 2013). The exchange rate is indicated here: 31.0433 ruble

Let's check: 16,295 * 31.0433 = 505,850.58. The result was the customs value in rubles.

Product #1 (excavator)

Let's go even further down the main sheet to the left:

Here is our first product, which is indicated on the main sheet of the customs declaration. Obviously, the remaining two are declared on the supplementary sheet.

Product Name: " Hydraulic excavator", he takes 1st place.

Move from the product name to the right:

Item number 1 of 3.

The price of the excavator is 15,800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490,484 rubles and 14 kopecks.

Excavator taxes and fees

Let's go down to the bottom of the document:

Customs duty (code 1010) for all goods (the customs value as a whole for the customs declaration is indicated as the basis for calculation) amounted to 2,000 rubles.

Duty (code 2010) for an excavator (the basis for calculating its customs value) was 5% or 24,524 rubles and 21 kopecks.

VAT (code 5010) for an excavator (the basis for the calculation was the amount of its customs value of 490,484.14 and the duty amount of 24,524.21) amounted to 18% or 92,701 rubles and 50 kopecks.

Once again, I draw your attention to the fact that we charge duty on the customs value of the goods, and VAT on (customs value + amount of duty).

Parsing the additional sheet

Additional sheet header

Let's move on to the second (additional) sheet of the declaration.

Pay attention to the upper right corner of the additional sheet:

The number and type of declaration completely coincide with the values ​​​​on the main sheet.

In column No. 3 we see that we have the second form (additional sheet) out of 2 (main and additional sheets).

Item #2 (hammer)

We go down to the goods declared on the supplementary sheet:

We have the goods in front of us" Hydraulic hammer", which takes 1st place.

Let's move to the right:

First of all, we see that we have 2 products out of 3.

Hammer price is 345 (USD), which in terms of rubles at the rate (31.0433) is 10,709 rubles and 94 kopecks(customs value).

Product #3 (spare parts)

Let's go down below:

The second product on the additional sheet (the third according to the customs declaration as a whole): " Parts of Full Swing Hydraulic Bucket Excavator".

Let's move to the right:

This is the third product out of 3.

The price of spare parts is 150 (USD), which in terms of rubles at the exchange rate (31.0433) is 4,656 rubles and 50 kopecks(customs value).

Taxes and fees on hammer and spare parts

We go down the additional sheet (column No. 47, calculation of payments):

Duty (code 2010) per hammer (the basis for calculating its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.

VAT (code 5010) per hammer (the basis for calculating its customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.

Let's move to the right:

VAT (code 5010) for spare parts (the basis for calculating their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.

Let's sum it up

The customs duty amounted to 2,000 rubles for all goods.

Enter it into 1C

Setting up functionality

First of all, go to the “Main” section, “Functionality” item:

Here, on the "Inventory" tab, the item " Imported goods":

We record the receipt of goods

Go to the “Purchases” section, “Receipts (acts, invoices)”:

Create a new document:

We will now select an arbitrary counterparty as a supplier to simplify the task:

Settlements with the supplier are carried out in dollars, so in the agreement with us we indicated the settlement currency USD:

This means that we fill in all prices in the document in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not already done so):

Please note that we have indicated the rate “Excluding VAT” everywhere. This tax will be calculated and indicated by us later in the customs declaration.

Now scroll the tabular part to the right and fill in the Customs Declaration Number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Change" button above the tabular part. customs and agreement for mutual settlements with her (deposit).

The customs fee was 2,000 rubles, there were no fines.

Let's go to the "Sections of the customs declaration" tab:

A cargo customs declaration may have several sections into which goods with the same procedure for calculating customs duties are grouped.

In our case, the procedure for calculating customs duties for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.

The duty for the third product is not indicated and we could put it in a separate section.

But we will do things a little differently.

First, we indicate the total percentage of duty and VAT:

These rates were automatically calculated for the total customs value, and then proportionally distributed among 3 goods:

Everything is correct (see our final table on the customs declaration), except for the third product. Let's manually correct its data:

In the end it will look like this:

We carry out the document.

Let's look at the wiring

We see that customs duties and customs duties were distributed according to the cost of goods, and incoming VAT went into debit on May 19.

1. Payment to the supplier is made using the document “Write-off from the current account” with the transaction type “Payment to the supplier”.

For example, on 05/01/2012 the USD exchange rate was 29.3627, respectively, if you pay 300 USD, the ruble equivalent will be 8,808.81 rubles. and the program will generate transactions:

2. At the time of transfer of ownership of the goods in the program, it is necessary to create a document “Receipt of goods and services” from the importer, under an agreement in foreign currency and without VAT.

Depending on the accounting policy adopted by the organization, the receipt of goods can be reflected using accounts 15.02 “Procurement and acquisition of goods” and 16.02 “Deviation in the cost of goods” or without their use.

If an organization uses accounts 15.02 and 16.02, on the basis of suppliers’ payment documents received by the organization, an entry is entered to debit account 15.02 and credit the corresponding account (60, 71, 76, etc., depending on where the goods came from). In this case, the entry to the debit of account 15.02 and the credit of account 60 is made regardless of when the goods arrived at the organization - before or after receiving the supplier’s payment documents.

The posting of goods actually received by the organization is reflected by an entry in the debit of account 41 “Goods” and the credit of account 15.02.

If the accounting policy does not provide for the use of account 15 or the transfer of ownership occurs at the moment the goods arrive directly at the buyer’s warehouse, then account 41.01 should be used.

Let's consider the case when an organization uses account 15.02 to account for goods and the transfer of ownership of the goods occurs at the time of its registration at customs, then the receipt document indicates account 15.02 as an accounting account, and the receipt is registered at a fictitious warehouse, for example, “Customs”.

First, for account 15.02, it is necessary to add the subconto “Nomenclature”; if we do not need to see the balances on account 15.02 by goods, but only collapsed, then this subconto can be negotiable:

For example, on 05/10/2012 the USD exchange rate was 29.8075, part of the goods was paid at the rate on 05/01/2012 (29.3627), the remaining part of the goods (700 USD) should be valued at the rate at the time of transfer of ownership.

A product worth 1,000 USD in ruble equivalent will be equal to 29,674.06 rubles. ($300*29.3627 +$700*29.8075) and the program will generate transactions:

3. Based on this document, it is necessary to enter the “Customs Customs Declaration for Import” document, which indicates the amount of customs duty, the percentage or amount of customs duty and the VAT rate paid at customs.

On the “Basic” tab, the customs declaration number and the amount of customs duty are indicated:

On the “Sections of the Customs Declaration” tab, the program automatically enters the customs value in USD (can be changed if necessary), the amount of duty and VAT are calculated in ruble equivalent based on the customs value at the exchange rate on the date of the “Customer Customs Declaration for Import” document.

If several sections are specified in the customs declaration, then an additional section is added using the “Civil declaration sections - Add” button. After specifying the rate of duty and VAT, using the “Distribute” button, the program distributes the amounts of duty and VAT in proportion to the amounts of goods in the tabular part of the customs declaration section.

On the “Settlement Accounts” tab, you can change the account for settlements with customs:

On the VAT tab, to reflect the deduction in the purchase book, the corresponding flag is placed:

When posted, the document will generate the following transactions:

Note! If, for example, it is necessary to reflect customs duties and customs duties not on the account where the goods are accounted for (15.02 or 41.01), but on the cost account (44.01 or 91.02), then in this case in the document “Customs customs declaration for imports” you can manually change the accounting account on the tab “ Sections of the customs declaration”, write down the document, close and reopen, specify necessary article expenses or types of other expenses and income:

4. If the transfer of ownership occurred at customs, then after the goods arrive at the warehouse of our organization, it will be necessary to draw up the document “Operation (accounting and tax accounting).” The data for filling it out can be obtained from standard reports, for example, the balance sheet for account 15.02, grouped by item:

Because For account 15.02, quantitative records are not kept, then the data on the quantity can be viewed from the receipt documents.

The document “Operation (accounting and tax accounting)” will look like:

The account Dt is indicated as account 41.01. Subconto Dt1 - name of the received goods.

As a batch document (SubcontoDt2) for all imported goods received under one document, you must select one (!) document “Batch (manual accounting)”. For the first product from the list, you need to click on the “New batch document (manual accounting)” button to create a document in which you fill in the “Counterparty” and “Agreement” fields with data about the supplier-importer.

For all subsequent products, you must select the same document as a batch document using the “Select” button.

The “SubcontoDt3” field indicates the warehouse to which the goods are received. In the “Quantity of Dt” field, the amount of goods received is indicated.

Account Kt - 15.02, because for this account, only the “Nomenclature” analytics (revolving subconto) was added, then SubcontoKt1 selects the incoming product, or this field can be left blank. In the amount field, indicate the ruble cost of the received goods, taking into account all additional expenses (based on SALT).

Many trading companies purchase goods abroad. Since the purchase of imported products, as a rule, is accompanied by lengthy transportation and customs clearance procedures, in practice the question quite often arises: how to correctly formulate the cost of this product in accounting? The answer to this question was found by Yana Lazareva.

For proper organization accounting for imported goods, including the deduction of VAT paid at customs, the moment of transfer of ownership is of key importance.

Unfortunately, when signing foreign trade contracts, the parties sometimes ignore this clause of the contract, limiting themselves to defining the basic delivery conditions of Incoterms (a set of international rules recognized throughout the world as the interpretation of the most applicable terms in international trade).

Basic delivery conditions- these are special conditions that apply to the rights and obligations of the parties under the purchase and sale agreement regarding the supply of goods; among other things, they determine the moment of transfer of risks of accidental loss and damage to goods, distribution of costs, acceptance of goods, and insurance obligations during transportation.

In practice, to bring accounting and tax accounting closer together, transportation and procurement costs are usually included in the actual cost of goods, since the Tax Code classifies these expenses as direct.

At the same time, the transfer of ownership of goods is not regulated either by the rules of interpretation of Incoterms trade terms or by the provisions international law, namely the United Nations Convention on Contracts for the International Sale of Goods (concluded in Vienna on April 11, 1980). To resolve this issue, Article 7 of the Convention refers us to the norms of national law, which, in turn, provides the parties with the opportunity to independently establish in the contract the law of which country (supplier or buyer) the transaction will be governed by (). In the absence of this condition, the law of the supplier’s country () applies to the contract. With this approach, in order to accept the goods for accounting, the Russian buyer will have to become familiar with the legislation of the country in which the goods were ordered. It is worth noting that this approach can lead to disputes with auditors, who, most likely, will prefer to be guided by Russian legislation when checking the legality of the “import” deduction.

It turns out that it is better to determine the condition for the transfer of ownership in advance; this can be done in three ways.

Firstly, by directly indicating the place and time of transition of the relevant right.

Secondly, through the rules of applicable law that govern the relations between the parties to the transaction.

And, thirdly, by indicating in the agreement that the moment of transfer of ownership of the goods is equivalent to the moment of transfer of the risk of accidental loss of the goods, according to the Incoterms rules.

In practice, “accounting problems” for an accountant usually arise in cases where ownership of a product passes to a Russian buyer long before the product actually arrives at its warehouse, for example, at the time of shipment by a foreign supplier to a carrier. It turns out that the company becomes the owner of the goods, which are still in transit. At the same time, the company continues to bear costs directly related to the purchase of these products, right up to their delivery to the warehouse. How to correctly formulate the cost of imported goods in accounting and the amount of direct expenses in tax accounting

Cost in accounting

As a result of a foreign trade transaction, a Russian company will incur a number of expenses that must be correctly reflected in accounting. Among the most common costs are: the contract price of the product itself, overhead costs not included in the contract price, customs duties and other expenses.

The rules for reflecting in accounting data on inventories, which include goods, are established (approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/2001 No. 44n), as well as by the Guidelines for accounting MPZ (approved by Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n).

Products, the ownership of which has transferred to the purchasing organization, are accepted by it for accounting at actual cost, which, when purchased for a fee, recognizes the amount of actual purchase costs, excluding VAT (clauses 2, 5, 6 of PBU 5/01).

In turn, actual costs include, in particular: amounts paid in accordance with a foreign trade contract to a foreign supplier, customs duties, transportation and procurement costs (TPC) - costs of procuring and delivering goods to the place of their use, including insurance costs ( provided that these costs are not included in the price of the goods) and other costs directly related to the purchase of goods (including remuneration to the customs representative for customs clearance).

And the TZR, the list of which is open, includes, among other things, such expenses as: costs of loading goods into a car and their transportation, payable by the buyer in excess of the price of these goods according to the contract and fees for storing products at places of purchase, at railway stations, ports, marinas (clause 70 of the Guidelines).

“Accounting problems” for an accountant usually arise in cases where ownership of a product passes to a Russian buyer long before the product actually arrives at its warehouse, for example, at the time of shipment by a foreign supplier to a carrier.

I note that the procedure for accounting for goods and materials is an element of the accounting policy (" approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n). The company has the right to independently choose how to account for such expenses: include them in the actual cost or reflect them as part of the sales expenses of the current month (clause 13 of PBU 5/01).

In practice, to bring accounting and tax accounting closer together, TRP is usually included in the actual cost of goods, since the Tax Code classifies these expenses as direct.

Economic assets are recognized as assets of the company (clause 7.2 of the Concept of Accounting in the Market Economy of the Russian Federation, approved by the Methodological Council on Accounting under the Ministry of Finance of the Russian Federation, the Presidential Council of the IPB of the Russian Federation on December 29, 1997). And the amounts paid for goods in transit must be reflected in accounting in settlement accounts as receivables (clause 10 of the Methodological Instructions).

It turns out that imported goods must be taken into account at the moment when the risks and benefits associated with them have transferred to the Russian buyer, which usually occurs simultaneously with the transfer of ownership.

At its own discretion, the company can reflect the receipt of products using account 41 “Goods” or accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets.” The organization establishes the chosen method in its accounting policies (clause 7 of PBU 1/2008, Instructions for using the Chart of Accounts).

As a rule, accountants refuse to use accounts 15 and 16, organizing 41 analytics on the account, which allows them to receive all necessary information on the movement of goods from the moment of transfer of ownership until the moment the goods arrive at the warehouse.

Rules and exceptions

The general rule states: the actual cost of goods in which they are accepted for accounting is not subject to change (clause 12 of PBU 5/01). However, there is an exception to every rule. Thus, according to paragraph 26 of PBU 5/01, goods owned by the organization, but in transit, are taken into account in accounting in the assessment provided for in the contract, with subsequent clarification of the actual cost (Letter of the Ministry of Finance of the Russian Federation dated December 26, 2011 No. 07-02- 06/256).

Consequently, the cost of imported products can be clarified until the goods actually arrive at the company’s warehouse or are shipped to the buyer, bypassing the company’s warehouse.

At the same time, it is impossible to exclude a situation in which documents on expenses to be included in the cost (in practice, this mainly concerns TKR) will be received by the organization after the goods are received into the warehouse, or even after its sale. Let's assume that all the described actions occurred during the calendar year. In this case, most accountants will attribute “late” costs to account 44 “Sales expenses” with further disclosure in the line “Selling expenses” of the Statement of Financial Results.

The general rule is: the actual cost of goods in which they are accepted for accounting is not subject to change. However, there is an exception to every rule...

If, according to the terms of the accounting policy, the organization forms the actual cost taking into account the technical requirements, then, in my opinion, it is necessary to make an adjustment to the actual cost of the goods and the cost of sales if the products were sold. This way the above accounting can be applied.

In addition, attributing “late” costs to account 44 with their further disclosure in the “Business expenses” line of the Income Statement may lead to distortions in the financial statements. After all, the actual cost is recognized as an expense for ordinary activities and forms the cost of sales (Debit 90, subaccount 90-2 Credit 41; approved by Order of the Ministry of Finance of the Russian Federation dated May 6, 1999 No. 33n). And, therefore, it is subject to disclosure under the line “Cost of sales” of the Financial Results Report.

To reflect “late” expenses in accounting, it is permissible to use account 44 if information about such expenses is disclosed in the reporting in accordance with the requirements of current legislation (that is, according to the line “Cost of sales”). To do this, it is advisable to organize separate accounting of such expenses, for example, in a separate sub-account or by maintaining appropriate analytics for account 44. The method of accounting for these expenses can be disclosed in the accounting policy of the organization.

And in tax accounting

The procedure for determining expenses for trade operations is regulated, according to which direct expenses include: the cost of purchasing goods sold in a given reporting period, and expenses for delivering purchased products to the customer’s warehouse.

Indirect expenses include all other expenses incurred in the current month.

Unfortunately, the legislator did not disclose a specific list of works and services included in. Therefore, let us turn to the institutions, concepts and terms of other branches of law ().

Judicial practice allows for the determination of the composition of transport costs based on the breakdown of types of services according to OKVED (see Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 30, 2004 No. F03-A51/04-2/3629). In turn, the section “Transport and Communications” of OKVED (OK 029-2001, approved by Decree of the State Standard of the Russian Federation dated November 6, 2001 No. 454-st), includes subsection 63 “Auxiliary and additional transport activities”, which identifies the following types services, such as, for example, “Cargo handling and storage (including loading and unloading of goods, regardless of the type of transport used for transportation)” and others.

Judicial practice allows for the determination of the composition of transport costs based on the decoding of the types of services according to OKVED...

Thus, the organization will be able to classify as direct expenses not only payment for transport services for the transportation of goods, but also payment for the services of counterparties for loading and unloading products, as well as payment for temporary storage of cargo. The legitimacy of this approach is confirmed by the servants of Themis (see Resolution of the Federal Antimonopoly Service of the Far Eastern District dated December 30, 2004 No. F03-A51/04-2/3629). Officials agree with this. Thus, financiers believe that transportation costs include, in particular, expenses for storing goods during customs clearance, for the use of wagons during transportation and during customs clearance, costs of paying for forced downtime of wagons during customs clearance, commissions to forwarders, delivering goods. (Clause 5 of the Letter of the Ministry of Finance of the Russian Federation dated November 11, 2004 No. 03-03-01-04/1/105).

The financial department also allows the inclusion in direct expenses of trade operations of the amount of paid import customs duties and fees, provided that such a procedure for creating value is provided for by the accounting policy (Letter of the Ministry of Finance of the Russian Federation dated May 29, 2007 No. 03-03-06/1/335 ).

At the same time, insurance costs do not participate in the formation of the cost of goods, but are taken into account as part of indirect costs of the current reporting period (,). Indirect costs also include costs for services for pre-sale preparation of goods, for example, costs for packaging, sticking radioprotective labels (Letter of the Ministry of Finance of the Russian Federation dated September 4, 2012 No. 03-03-06/1/465).

Transit trade

The issue of tax accounting for the costs of delivering imported goods during transit trade deserves special attention. Let's return to the rules, which directly provide for the attribution to direct expenses of the costs of transporting purchased goods to the buyer's warehouse. However, during transit trade, the goods arrive at the warehouse of the final consumer, bypassing the warehouse of the buyer himself. All of the above suggests that the organization has the right to recognize delivery costs for transit delivery as a lump sum as part of indirect costs. However, such freethinking can lead to tax disputes, as evidenced by arbitration practice.

Thus, in the Resolution of the Federal Antimonopoly Service of the Moscow District dated April 12, 2011 in case No. KA-A40/2563-11, the subject of litigation between the inspection and the organization was the cost of delivering cars to the dealer’s warehouse. The controllers classified these expenses as direct and insisted that, in accordance with Article 320 of the Tax Code of the Russian Federation, these expenses were subject to accounting based on the average percentage for the current month, taking into account the carryover balance at the beginning of the month. The organization took into account the disputed expenses as indirect expenses. The case materials established that the goods were purchased by the organization on the terms of CIF Hanko (Finland) and CIF Paldiski (Estonia). And in accordance with the contracts concluded by the organization, the delivery was carried out to the dealer’s warehouse. In this case, delivery was made from the customs warehouse of Hanko in Finland or Paldiski in Estonia without shipment to the organization’s warehouses. The court noted that in this situation, direct costs do not include transportation costs associated with the sale of goods incurred in connection with the delivery of the goods to the dealer’s warehouse. Therefore, the position of the tax authorities was recognized as unlawful.

Also noteworthy is the dispute that was considered by the FAS of the West Siberian District in the Resolution of October 26, 2012 in case No. A27-1294/2012. The basis for the additional assessment of income tax was the inspector’s conclusion that the company unlawfully included in expenses that reduce the base for , direct expenses in an inflated amount due to the inclusion in the calculation of the average percentage of the cost of goods sold in transit. Having analyzed the provisions of Articles 268 and 320 of the Tax Code, the courts proceeded from the fact that the transport costs of transit goods cannot be considered direct, as not related to their delivery to the company’s warehouse. Such transportation costs are accounted for as indirect costs and are fully included in the expenses of the current reporting period.

Afterword

To summarize the above, we highlight the main points that need to be taken into account by the accountant of a trading company (importer):

1) agreement with the foreign supplier and inclusion in the foreign trade contract of a condition on the transfer of ownership of the goods;

2) establishment in accounting policies for accounting purposes:

• method of accounting for transportation and procurement costs (to bring them closer to tax accounting, it is advisable to include these costs in the actual cost of goods);
• the method of accounting for the receipt of goods (if account 41 is used for these purposes, it is advisable to disclose analytics or sub-accounts that will be used to organize accounting);

3) establishment in the accounting policy for tax accounting purposes (to bring accounting and tax accounting closer together):

• list of direct costs associated with the purchase of goods (in terms of costs attributable to transportation costs). Such costs include, for example, the costs of loading and unloading goods, remuneration of customs representatives for customs clearance services. Other types of costs are determined taking into account the specifics of organizing the transportation of goods;
• method of accounting for import customs duties and fees by including them in direct costs.

And, finally, since the regulatory legal acts on accounting and the Tax Code of the Russian Federation provide various ways accounting for individual expenses (for example, insurance costs), it may not be possible to avoid differences between accounting and tax accounting. As a consequence, the use of .

Yana Lazareva, for the magazine "Calculation"

VAT Guide for Exporters and Importers

How to pay export and import VAT at customs. How to confirm export and how to refund paid VAT. What is the difference between the export of works or services and the export of goods. Export and import transactions with countries Customs Union.

In order to correctly reflect import transactions in accounting, it is necessary to answer the following questions:

1. For what purposes were inventories purchased from a foreign supplier (resale or domestic consumption);
2. Was the product sold in Russia?

When selling goods (works, services), VAT must be paid only if the sale took place in Russia. When selling goods (work, services) outside Russia (on the territory of a foreign state), you do not pay tax. This follows from subparagraph 1 of paragraph 1 of Article 146 Tax Code RF; 3. Whether goods were imported into Russia from member states of the Customs Union. FOR REFERENCE: On this moment The following states are members of the Customs Union: Armenia; Kazakhstan; Kyrgyzstan; Russia; Belarus.

Accounting for imported goods according to customs declaration in 1C accounting 8.3

Attention

Reflection of VAT for deduction To accept VAT for deduction, you must enter the regulatory document “Creating Purchase Ledger entries” (Menu “Operations” - Regular VAT operations) (Fig. 32) Fig. 32 When posting the document, postings will be generated (Fig. 33): Fig. 33 Information on VAT accepted for deduction is reflected in the Purchase Book. (Fig. 34) Fig. 34 The amount of VAT paid to the budget as a buyer-tax agent is reflected in the declaration on page 180 of section 3. (Fig. 35) Fig. 35 3. Goods imported from the countries of the Customs Union We have previously published an article on reflecting the acquisition of goods from member countries of the Customs Union.

Important

At that time, these operations in 1C software products were not automated. Now in the software "1C: Accounting 8" ed. 3.0, these operations are automated and are successfully used in importing enterprises.

Customs declarations (their copies certified by the head of the organization or the chief accountant) and payment documents confirming payment of VAT must be stored for four years (paragraph 5, paragraph 13 and paragraph 3, subparagraph “a”, paragraph 15 of Appendix 3 to the resolution Government of the Russian Federation dated December 26, 2011 No. 1137). Along with payment documents indicating payment of VAT at customs, you can use confirmation in the form approved by the order of the Federal Customs Service of Russia dated December 23, 2010.

No. 2554. This document confirms the payment of VAT when importing goods and is issued by customs at the request of the organization. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated August 5, 2011.
№ 03-07-08/252. 2.
Rice. 24 When posting the document, postings will be generated (Fig. 25): Fig. 25 Also, when posting this document, an entry is created in the Sales Book. (Fig. 26 -27) Fig. 26 Fig. 27 Filling out a VAT return The amount of VAT payable according to the tax agent is reflected in line 060 of section 2 of the declaration. (Fig. 28) Fig. 28 Transfer of VAT to the budget (Fig. 29) Fig. 29 When registering a document that reflects the payment of VAT to the tax authority as an analytics for account 68.32, it is MANDATORY to indicate the foreign supplier, the agreement and the document of payment to the supplier. (Fig. 30) Fig. 30 If the analytics are filled out incorrectly, VAT will not be automatically deducted. When posting the document, postings will be generated (Fig.
31): Fig.

Accounting for import transactions in 1C:Enterprise

You can find it in the purchase section, but for this example it would be more appropriate to create it directly from the receipt document. To do this, we will use the “Create from” menu.

In the “Customs” field we indicate that our batch of phones will be processed at Vnukovo customs. It is to her that we will pay a fee of 5,000 rubles. On this document tab, we only need to fill in the “Deposit” field, the value of which is selected from the contract directory.

Next, let's move on to the next tab of the document - “Sections of the customs declaration”. Due to the fact that we created this document based on the receipt of goods, some data in the tabular section “Products by section” has already been filled in.

Registration of receipt of imported goods in the 1c: accounting 8 program

This article is devoted to how to reflect business transactions for import accounting in the 1C: Accounting 8 version 3.0 program and correctly generate VAT reporting, depending on the terms of the transaction with a foreign supplier. From the point of view of accounting features in the software product, the following categories of imported goods can be distinguished:

• Goods for own consumption;
• Goods for subsequent sale on the territory of the Russian Federation;
• Goods imported from the countries of the customs union.

Note: Features of recording import transactions relate primarily to VAT.

Please note: All examples are implemented on release 3.0.44.124.
VAT to be deducted), you can select the “Reflect VAT deduction in the purchase book” checkbox directly in the primary document. Tab “Sections of the customs declaration” (Fig. 7) The customs value of goods is indicated in the same currency as the document for receipt of goods.
You must manually indicate the amount of duty (in rubles) Fig. 7 The amount of VAT payable is calculated using the formula = Customs value of goods * Central Bank exchange rate on the date of document execution + customs duty) * VAT rate (18%) When posting the document, postings will be generated (Fig. 8): Fig. 8 Acceptance of VAT for deduction The organization has the right to accept VAT paid upon import as part of an advance payment for deduction at the time of its registration.

Customs declaration for import in 1s. receipt of imported goods and their sale

Courses 1C 8.3 and 8.2 » Training 1C Accounting 3.0 (8.3) » Sales and purchases, warehouse accounting » Accounting for imported goods according to the customs declaration in 1C Accounting 8.3 Let's consider the actions in the 1C 8.3 Accounting 3.0 program for accounting for imported goods according to the customs declaration (cargo customs declaration), including studying how to reflect the receipt of imported goods in 1C 8.3 and filling out the customs declaration document for imports. Content

Features of accounting for import transactions in "1C: Accounting 8" (rev. 3.0)

In addition, the organization must have:

• foreign economic agreement (contract);
• invoice (account);
• customs declaration;
• payment documents.

In the program to reflect VAT for deduction, you must enter the document “Creating purchase ledger entries” (if VAT was accepted for deduction at the time of registration of the “Customs Customs Document for Import” document, this action can be skipped). (Fig. 9) Data for reflecting VAT for deduction will be automatically filled in on the “Purchased Assets” tab. Rice. 9 Please note: the transaction code must be “20” (filled in automatically), the type of value is Customs duties, the details of the document for the actual transfer of payment must be indicated. When posting the document, postings will be generated (Fig. 10): Fig.

In this case, the entry to the debit of account 15.02 and the credit of account 60 is made regardless of when the goods arrived at the organization - before or after receiving the supplier’s payment documents. The posting of goods actually received by the organization is reflected by an entry in the debit of account 41 “Goods” and the credit of account 15.02.

If the accounting policy does not provide for the use of account 15 or the transfer of ownership occurs at the moment the goods arrive directly at the buyer’s warehouse, then account 41.01 should be used. Let's consider the case when an organization uses account 15.02 to account for goods and the transfer of ownership of the goods occurs at the time of its registration at customs, then the receipt document indicates account 15.02 as an accounting account, and the receipt is registered at a fictitious warehouse, for example, “Customs”.
Importers transfer an advance to the customs account, from which, when an obligation to pay tax arises, the customs writes off the required amount for customs duties, payments and VAT (Article 73 of the Customs Code of the Customs Union). Moreover, the enterprise in this case will not be a tax agent of a foreign company. VAT as a tax agent is paid only if the goods are sold in Russia and the foreign supplier is not registered as a taxpayer. This follows from paragraph 2 of Article 161 of the Tax Code of the Russian Federation. Goods are considered sold in Russia if at least one of the conditions is met:

• the goods are located in Russia (in territories under its jurisdiction) and are not moved during sale (subclause 1, clause 1, article 147 of the Tax Code of the Russian Federation);
• at the time of shipment and transportation, the goods are in Russia (in the territories under its jurisdiction) (subclause 2 p.

To accept VAT for deduction, we will perform in the program the following actions: 1. To confirm payment of the tax, based on clause 2, enter the document “Confirmation of payment of VAT to the budget” (entered only after receiving a mark from the tax authority on the import application). (Fig. 41-42) Fig. 41 Fig. 42 2. Let’s reflect VAT for deduction by filling out the regulatory document “Creating purchase ledger entries” (Fig. 43) Fig. 43 When posting the document, entries will be generated to accept VAT for deduction. (Fig. 44) Fig. 44 Reflection of VAT in the Declaration In the Declaration, the amount of VAT deduction when importing goods from the territory of the member states of the Customs Union is reflected on page 160 of section 3. (Fig. 45) Fig.