This information will be useful to organizations that import goods into the territory of the Russian Federation. In the article we will describe the accounting of import operations, we will give an accessible explanation of the features of accounting, tax accounting, the formation of the cost of imported goods, supported by the regulatory framework.

Accounting for import operations

In accordance with the Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activities” (as amended and supplemented) (clause 10, article 2), import of goods is the importation of goods into the Russian Federation without an obligation to re-export .

In order to avoid problems with the legislation, it is necessary to keep both accounting and tax records of import operations very scrupulously.

Accounting for import operations is in many ways similar to tax accounting, but there are a number of distinctive features:

Accounting entries for accounting of import operations

Details on the accounting and tax accounting of import operations will be explained below:

accounting entry		Explanation	Document confirming the operation
D 60	K 52	Transfer of advance payment to the supplier for imported goods	Bank statement, payment order
D 76	K 51	Payment of customs fees	DT, bank statement, payment order
D 07	K 60	fixed assets; inventories	Form No. OS-14 "Act on the acceptance (receipt) of equipment" Form No. MX-1 "Act on the acceptance and transfer of inventory items for storage" Form TORG-1 "Act on the acceptance of goods"
D 19	K 76	Reflected import VAT	DT, bank statement, accounting statement
D 07	K 60		Accounting information
D 19	K 60		Invoices, accounting reference
D 01	By 08-4		Form No. OS-1 "Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures)"
D 68	K 19	Submission for deduction of import VAT	Invoice, accounting statement
D 60	K 91-1		Accounting information
D 91-2	K 60	Accrual of negative exchange rate differences on settlements with suppliers in foreign currency	Accounting information
D 60	K 52		bank statement

Tax accounting of import operations

According to paragraph 3 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, when selling property or property rights, the taxpayer has the right to reduce the income from such operations by the amount of expenses directly related to such sale. The following expenses are taken into account:

• at the rate;
• storage;
• service;
• transportation.

In accordance with Article 320 of the Tax Code of the Russian Federation, the procedure for determining the costs of trading operations is determined. According to this normative act, the amount of distribution costs includes the costs of:

• delivery of goods;
• storage costs;
• other costs associated with the purchase of goods.

The taxpayer has the right to form the cost of goods, taking into account the costs of distribution. Details on the formation of the cost of goods are explained in the section "How is the cost of imported goods formed?".

An example of accounting for import operations

ABV LLC purchased goods in Spain for the amount of 8,000 € on July 11, 2017. ABV LLC received property rights to the goods on July 11, 2017.

• Customs fee - 12,000 rubles.
• Customs duty - 15%.
• Calculated VAT: 8000*68.77*1.15*0.18=113883.12 rubles.
• Costs for the delivery of property to the territory of the Russian Federation 34650.00 (including VAT 6237.00)

On July 16, 2017, the final payment for the goods was made. Course €: 07/11/2017 - 68.77 rubles, 07/16/2017 - 68.36 rubles.

accounting entry		Explanation	Amount (rub.)
D 76	K 51	Payment of customs fees	12 000,00
D 76	K 51	Payment of customs duty	82 524,00 (8000*68,77*0,15)
D 07	K 60	Ownership of goods as: fixed assets; inventories The owner makes an independent decision, guided by regulations.	550 160,00 (8000*68,77)
D 19	K 76	Reflected import VAT	113 883,12
D 07	K 60	Costs for the delivery of property to the territory of the Russian Federation	34 650,00
D 19	K 60	VAT on property transportation	6 237,00
D 01	By 08-4	Posting of received property	550 160,00
D 68	K 19	Submission for VAT deduction	120 120,12 (113 883,12+6237)
D 60	K 91-1	Accrual of positive exchange rate differences on settlements with suppliers in foreign currency	3 280,00 (8000*(68,77-68,36))
D 60	K 52	Final settlement with the supplier for imported goods	546 880,00 (8 000*68,36)

Errors in accounting for import operations

When accounting for import transactions, you must be very careful to avoid errors that are often detected during an audit:

• incorrect conversion of foreign currency into rubles during a foreign exchange transaction;
• there is no translation into Russian of the text of the document on the basis of which payment is made from a foreign currency account;
• non-compliance with the deadlines for the fulfillment of obligations under contracts providing for advance payments;
• incorrect correspondence of accounts for accounting of import operations.

How is the cost of imported goods formed?

In accordance with paragraph 6 of the Accounting Regulation "Accounting for inventories" RAS 5/01, the actual cost of inventories acquired for a fee is the amount of the organization's actual costs for the acquisition, with the exception of value added tax and other recoverable taxes (except for cases stipulated by the legislation of the Russian Federation). To determine the actual cost, it is possible to apply the following formula:

Actual costs:

• amounts paid in accordance with the contract to the supplier (seller);
• amounts paid to organizations for information and consulting services related to the acquisition of inventories;
• customs duties;
• non-refundable taxes paid in connection with the acquisition of a unit of inventory;
• remuneration paid to an intermediary organization through which inventories are acquired;
• costs for the procurement and delivery of inventories to the place of their use, including insurance costs. These costs include, in particular, the cost of procurement and delivery of inventories;
• the costs of maintaining the procurement and storage unit of the organization, the costs of transport services for the delivery of inventories to the place of their use, if they are not included in the price of inventories established by the contract; accrued interest on loans provided by suppliers (commercial loan); accrued prior to the accounting of inventories, interest on borrowed funds, if they are involved in the acquisition of these inventories;
• the costs of bringing inventories to a state in which they are suitable for use for the planned purposes. These costs include the costs of the organization for processing, sorting, packing and improving the technical characteristics of the received stocks, not related to the production of products, the performance of work and the provision of services;
• other costs directly related to the acquisition of inventories.

General business and other similar expenses are not included in the actual costs of acquiring inventories, except when they are directly related to the acquisition of inventories.

Clause 6 says that the conversion into rubles is carried out at the exchange rate in force on the date of the transaction in foreign currency. According to clause 9 of PBU 3/2006, in case of making an advance payment for the purchased goods, the exchange rate is fixed on the date of making the advance payment with the establishment of the corresponding cost of the goods. The rest of the goods will be accepted for accounting taking into account the changed exchange rate (if such a phenomenon occurs).

Documents required for accounting of imported goods

According to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (Article 9), each fact of economic activity must be subject to registration with a primary accounting document. To account for import operations, the primary accounting documents, the presence of which is necessary for accounting and tax accounting of imported goods, are:

• foreign trade contract with the importer of goods;
• invoice issued by the seller;
• transport, forwarding documents;
• insurance documents;
• goods declaration (DT);
• bank statements confirming the payment of the customs fee and customs duty;
• waybills, acts of acceptance of inventory items;
• technical documentation. Read also the article: → "".

Legislative acts regulating the import of goods:

Normative act	Scope of regulation
Order of the Ministry of Finance of the Russian Federation dated June 9, 2001 No. 44n “On Approval of the Accounting Regulation “Accounting for inventories” PBU 5/01” (as amended)	Formation of the cost of imported goods
Order of the Ministry of Finance of the Russian Federation of November 27, 2006 No. 154n “On Approval of the Accounting Regulation “Accounting for Assets and Liabilities Denominated in Foreign Currency” (PBU 3/2006)” (as amended)	Determining the cost of goods depending on the exchange rate
subclause 3, clause 1, article 268 of the Tax Code of the Russian Federation	Tax accounting of imported goods
Article 320 of the Tax Code of the Russian Federation	The procedure for determining the costs of trading operations
According to the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (Article 9)	Primary accounting documents
Federal Law of December 8, 2003 No. 164-FZ “On the Fundamentals of State Regulation of Foreign Trade Activity” (clause 10, article 2)	Definition of import of goods

Rubric “Questions and answers”

Question number 1. Are we obligated to make advance payments to a foreign seller when purchasing imported goods?

The obligation to pay an advance payment arises on the condition that this obligation appears in the contract that you have entered into with a foreign supplier. If the contract does not provide for an advance payment for the purchase of imported goods, you are not required to pay it.

Question number 2. Do I understand correctly that the accounting of the goods begins on the day the property rights are transferred to it, even if the goods have not yet been received and paid for?

Yes, in accordance with the legislation of the Russian Federation, the buyer of imported goods accepts the goods for fixed assets or inventories at the time of transfer of property rights from the seller.

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

For the correct organization of 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 terms of delivery of Incoterms (a set of international rules recognized around the world as an interpretation of the most applicable terms in international trade).

Basic terms of delivery- these are special conditions that apply to the rights and obligations of the parties under the sales contract 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, insurance obligations during transportation.

In practice, in order 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 costs as direct.

At the same time, the transfer of ownership of the goods is not regulated either by the rules for the interpretation of Incoterms trade terms or by the provisions of 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 fix in the contract - the law of which country (supplier or buyer) will govern the transaction (). In the absence of this condition, the law of the country of the supplier () applies to the contract. With this approach, in order to accept the goods for accounting, the Russian buyer will have to familiarize himself with the legislation of the country in which the goods are ordered. It is worth noting that this approach may lead to disputes with auditors, who, most likely, will prefer to be guided by Russian law when checking the legality of the "import" deduction.

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

First, by direct indication of the place and time of transition of the relevant right.

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

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

In practice, “accounting problems” usually arise for an accountant in cases where the ownership of the goods passes to the Russian buyer long before the actual receipt of the goods 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 is still in transit. At the same time, the company continues to bear the costs directly related to the acquisition of these products, up to its delivery to the warehouse. How to correctly form the cost of imported goods in accounting and the amount of direct costs in tax accounting

Cost in accounting

As a result of the foreign trade transaction, the Russian company will incur a number of expenses that will have to be correctly reflected in the accounting records. Among the most common costs are: the contract value of the goods themselves, overheads not included in the contract value, customs duties and other expenses.

The rules for the reflection in accounting of data on inventories, which include goods, are established (approved by Order of the Ministry of Finance of the Russian Federation dated 09.06.2001 No. 44n), as well as the Methodological Guidelines for accounting of inventories (approved by Order of the Ministry of Finance of the Russian Federation dated 28.12 .2001 No. 119n).

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

In turn, the actual costs include, in particular: amounts paid in accordance with a foreign trade contract to a foreign supplier, customs duties, transportation and procurement costs (TZR) - the costs of procurement and delivery of 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 acquisition of goods (including remuneration to the customs representative for customs clearance).

And the composition of the TZR, the list of which is open, includes, among other things, such expenses as: the 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 payment for storing products at the places of purchase, at railway stations, ports, marinas (clause 70 of the Guidelines).

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

I note that the accounting procedure for TZR is an element of accounting policy (, approved by Order of the Ministry of Finance of the Russian Federation dated October 06, 2008 No. 106n). The company has the right to independently choose how to take into account such expenses: include it in the actual cost or reflect it as part of the current month's sales expenses (clause 13 PBU 5/01).

In practice, for the convergence of accounting and tax accounting, TZR is usually included in the actual cost of goods, since the Tax Code classifies these expenses as direct.

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

It turns out that the imported goods must be taken into account at the moment when the risks and rewards associated with it have passed to the Russian buyer, which usually happens simultaneously with the transfer of ownership.

At its sole discretion, the company may 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 fixes the chosen method in its accounting policy (clause 7 PBU 1/2008, Instructions for the use of the Chart of Accounts).

As a rule, accountants refuse to use accounts 15 and 16, organizing analytics on account 41, which allows them to receive all the necessary information about 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 says: the actual cost of goods, in which they are accepted for accounting, is not subject to change (paragraph 12 of PBU 5/01). However, there is an exception to every rule. So, according to paragraph 26 of PBU 5/01, goods belonging to the organization, but on the way, 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 of December 26, 2011 No. 07-02- 06/256).

Consequently, the cost of imported products can be specified up to the actual receipt of goods at the company's warehouse or their shipment to the buyer, bypassing the company's warehouse.

At the same time, it is impossible to exclude the situation in which documents on expenses to be included in the cost price (in practice, this applies mainly to the TZR) will be received by the organization after the goods are posted to the warehouse, or even after they are sold. Suppose all the described actions occurred during the calendar year. In this case, most accountants will attribute the "late" expenses to account 44 "Sales expenses" with their further disclosure in the line "Sales expenses" of the Statement of Financial Performance.

The general rule says: 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 generates the actual cost taking into account the TZR, then, in my opinion, it is necessary to adjust the actual cost of the goods and the cost of sales if the products were sold. This way you can ensure the application of the above accounting.

In addition, the assignment of "late" costs to account 44 with their further disclosure in the line "Selling expenses" Statement of financial results may lead to distortions in 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 of 05/06/1999 No. 33n). And, therefore, it is subject to disclosure in the line "Cost of sales" of the Statement of financial results.

To reflect “late” costs in accounting, it is permissible to use account 44 if information on such costs is disclosed in the reporting in accordance with the requirements of the current legislation (that is, in the line “Cost of sales”). To do this, it is advisable to organize separate accounting for such expenses, for example, on a separate sub-account or by maintaining appropriate analytics on 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 the costs of trading operations is regulated, according to which direct costs include: the cost of acquiring goods sold in this reporting period and the cost of delivering purchased products to the customer's warehouse.

Indirect costs 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, we turn to the institutions, concepts and terms of other branches of law ().

Judicial practice allows determining the composition of transportation costs based on the breakdown of types of services according to OKVED (see Decree of the Federal Antimonopoly Service of the Far Eastern District of December 30, 2004 No. F03-A51 / 04-2 / ​​3629). In turn, the section "Transport and Communications" OKVED (OK 029-2001, approved by the 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 mode of transport used for transportation)” and others.

Judicial practice allows determining the composition of transportation costs based on the breakdown of the types of services according to OKVED ...

Thus, the organization will be able to attribute to direct costs 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 goods. The legitimacy of this approach is confirmed by the ministers of Themis (see the Decree of the FAS of the Far Eastern District of December 30, 2004 No. F03-A51 / 04-2 / ​​3629). Officials agree with this. Thus, financiers believe that transportation costs include, in particular, expenses for the storage of goods during customs clearance, for the use of wagons during transportation and during customs clearance, the cost of paying for the forced downtime of wagons during customs clearance, commission fees to freight 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 of the amount of paid import customs duties and fees in the direct costs of trading operations, provided that such a cost formation procedure 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 accounted for as 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 04.09.2012 No. 03-03-06/1/465).

transit trade

The issue of tax accounting for the delivery of imported goods in transit trade deserves special attention. Let us return to the norms, which directly provide for the direct costs of the costs of transporting purchased goods to the buyer's warehouse. However, during transit trade, the goods enter 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 the 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 Decree of the Federal Antimonopoly Service of the Moscow District of 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 interest for the current month, taking into account the carry-over balance at the beginning of the month. The organization accounted for the disputed costs as indirect. The materials of the case 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. At the same time, delivery was made from the customs warehouse of Hanko in Finland or Paldiski in Estonia without shipment to the warehouses of the organization. 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 goods to the dealer's warehouse. Therefore, the position of the tax authorities is 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 accrual of income tax was the conclusion of the inspectorate about the unlawful inclusion by the company in expenses that reduce the base for , direct expenses in an overestimated amount due to the inclusion in the calculation of the average percentage of the cost of goods sold in transit. After analyzing the provisions of articles 268, 320 of the Tax Code, the courts proceeded from the fact that the transportation costs of transit goods cannot be treated as 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 costs of the current reporting period.

Afterword

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

1) agreeing with a foreign supplier and entering into a foreign trade contract a condition on the transfer of ownership of the goods;

2) establishment in the accounting policy for accounting purposes:

• method of accounting for transportation and procurement costs (for convergence with 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 the analytics or sub-accounts that will be used to organize accounting);

3) establishment in the accounting policy for the purposes of tax accounting (for the convergence of accounting and tax accounting):

• a list of direct costs associated with the acquisition of goods (in terms of costs attributable to transportation costs). Among such costs, one can indicate, 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 peculiarities of the organization of transportation of goods;
• method of accounting for import customs duties and fees by including them in direct costs.

And, finally, since accounting regulations and the Tax Code of the Russian Federation provide for different ways of accounting for certain expenses (for example, insurance costs), it may not be possible to avoid differences between accounting and tax accounting. As a result, 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 the export and how to refund the paid VAT. What is the difference between the export of works or services from the export of goods. Export and import operations with the countries of the Customs Union.

More and more companies purchase goods abroad and subsequently sell them on the domestic market of the Russian Federation. Therefore, the issues of accounting and tax accounting of imports of goods do not lose their relevance. Main issues of import of goods in 2018/2019 consider in our article.

How is the cost of imported goods formed?

As you know, goods are accepted for accounting at actual cost (clause 5 PBU 5/01). It is important to note that when importing goods, as a rule, additional costs appear in the form of customs duties, fees, as well as other payments paid to intermediaries for customs clearance of goods. All these costs are also included in the cost of imported goods (clause 6 PBU 5/01).

No less important is the correct determination of the accounting value of goods under an agreement with a foreign supplier, i.e., the conversion into rubles of the cost of goods denominated in foreign currency. Recall that the cost of goods is reflected in rubles at the exchange rate in force on the date of their acceptance for accounting (clause 6, clause 9 PBU 3/2006). In the case of the purchase of goods on account of the previously transferred prepayment to the supplier, the cost of the goods is fixed at the rate in force on the date of the prepayment, and in the part not covered by the prepayment, at the rate of acceptance of the goods for accounting. Read a separate material on the features of the formation of the ruble valuation of acquired values ​​under contracts in foreign currency, including on account.

Tax accounting of import of goods

The procedure for the formation of the actual cost of imported goods in tax accounting is similar to that discussed above. At the same time, it is advisable for the organization to fix the specific composition of expenses taken into account in the cost of purchased goods in the accounting policy for tax purposes (clause 3, clause 1, article 268 of the Tax Code of the Russian Federation).

Accounting for the import of goods: an example in postings

On December 5, 2018, the organization purchased a consignment of goods worth $10,000 under the contract. Ownership of the goods passed on the same day. The customs fee is 15,000 rubles. Customs duty - 15%. The calculated VAT at customs at the exchange rate as of December 05, 2018 amounted to 137,545 rubles. (10,000 * 66.4467 * 1.15 * 0.18). Services of an intermediary for customs clearance 141,600 rubles. including VAT 18%. Payment for the goods was made in full on 12/11/2018. The exchange rate of US dollars as of December 05, 2018 is 66.4467, as of December 11, 2018 - 66.2416.

Operation	Account debit	Account credit	Amount, rub.
05.12.2018 imported goods were credited (10 000 * 66,4467)	41 "Goods"	60 "Settlements with suppliers and contractors"	664 467
Customs VAT calculated	19 "VAT on acquired valuables"	76 "Settlements with different debtors and creditors"	137 545
Reflected customs duty on imported goods	41	76	15 000
Reflected customs duty on imported goods (10,000 * 66.4467 * 0.15)	41	76	99 670
Intermediary services for customs clearance of imported goods are reflected	41	60	120 000
VAT included for intermediary services	19	60	21 600
VAT accepted for deduction (137 545 + 21 600)	68 "Calculations for taxes and fees"	19	159 145
On 12/11/2018, the debt for imported goods was paid (10 000 * 66,2416)	60	52 "Currency accounts"	662 416
The exchange rate difference is reflected in settlements with a foreign supplier (10 000 * (66,2416 — 66,4467))	60	91 "Other income and expenses", sub-account "Other income"	2 051

VAT paid at customs is deductible after the import goods are registered (

In the 3rd quarter, our organization begins to work with foreign suppliers directly in foreign currency (we opened a foreign currency account, made payments). We need information, step-by-step instructions for paying for and accounting for imported goods with types of documents, settlement accounts, setting up contracts in 1C8 ..

In 1C: Accounting 8, it is necessary to determine the terms of the contract in the "Contracts" directory. In the "Agreement type" field, specify "with supplier" and select the currency.

To transfer payment to a foreign counterparty, the document "Outgoing payment order" is used. Operation - "payment to the supplier", accounting account 52. Accounts for settlements with the supplier and advances - 60.21 and 60.22, respectively.

Please note: it is necessary to fill out the "Currencies" directory in a timely manner in order for the program to correctly calculate ruble amounts and exchange rate differences.

The receipt of goods is documented by the document "Receipt of goods and services". Operation - “Purchase, commission”. On the "Price and currency" button, you must uncheck the "Include VAT" box, because. The price of the goods does not include the amount of tax. When filling out the tabular part of the "Goods" tab, you must specify the country of origin and the number of the customs declaration.

When conducting, the following wiring should be formed:

Debit 41.01 Credit 60.21

Goods received at contract value

Debit 60.21 Credit 60.22

Advance payment (if any)

In addition, without correspondence on accounting accounts, the corresponding quantity of goods will be assigned to the Debit of the customs declaration (only quantitative accounting).

The reflection of the expenses for the payment of customs duties and duties specified in the customs declaration is carried out in the document "Custom declaration for import" (main menu - Main activity - Purchase). On the "Main" tab, the CCD number and the amount of customs fees are indicated, on the "Sections of the CCD" tab - information on material assets and amounts of customs payments.

Debit 41.01 Credit 76.05

The amount of customs duty and customs fee;

Debit 19.05 Credit 76.05

Customs VAT.

Other expenses (for example, services of customs brokers) are reflected in the document "Receipt of additional expenses".

When conducting, postings are formed:

Debit 41.01 Credit 60.21

The amount of expenses;

Debit 19.04 Credit 60.21

The amount of VAT charged.

Expenses related to the acquisition, but not included in the cost of goods, are accounted for on accounts 44, 91 by posting the document "Receipt of goods and services".

Rationale

On a specific example. What postings to make and how to calculate taxes when importing

Example conditions: Progress LLC entered into an import contract

If your company is on the "simplified"

Companies on the "simplified" system pay "import" VAT in the same manner as organizations on the general regime. But they cannot accept tax deduction.

OOO Progress signed a foreign trade contract. Under this agreement, the company purchases a consignment of goods worth 61,000 euros from an Italian supplier. According to the terms of the contract, the ownership of the goods passes to the buyer after customs clearance. In July, Progress LLC must pay 30 percent of the cost of goods as an advance payment. The remaining part of the cost of the goods will be transferred by the LLC within ten days after their customs clearance.

In July 2012, reflect the advance paid to the supplier

Progress LLC transferred an advance payment to a foreign supplier on July 16 in the amount of EUR 18,300 (EUR 61,000 ? 30%). The exchange rate of the Bank of Russia on this date is (conditionally) 40.5112 RUB/EUR. The accountant of LLC reflected the advance payment with the following entry:

DEBIT 60 sub-account "Calculations on advances issued" CREDIT 52
- 741,354.96 rubles. (18 300 EUR ? 40.5112 RUB/EUR) - the advance payment to the seller has been transferred.

In August 2012, the received goods are taken into account

The declaration for imported goods was registered by customs officers on August 2, 2012. The customs value of the goods is equal to the transaction price - 61,000 euros. The exchange rate of the Bank of Russia on the date of customs clearance (conditionally) - 40.6200 rubles / EUR.

When importing goods, LLC paid a duty in the amount of 5 percent of their customs value, that is, 123,891 rubles. (61 000 EUR ? ? 0.6200 RUB/EUR) ? 5%). And also the customs fee - 5500 rubles.

The amount of VAT paid upon importation amounted to 468,307.98 rubles. ((61,000 EUR ? 40.6200 RUB/EUR + 123,891 RUB) ? 18%).

Important detail

The tax base for VAT on imports includes the customs value of goods and import duty.

In addition, LLC paid for the storage of goods, their delivery and loading and unloading. Only 75,000 rubles. According to the accounting policy of Progress LLC, the accountant relates these costs to the cost of goods both in accounting and when calculating income tax. In this case, the company partially paid for imported goods. Therefore, the accountant formed the cost of goods based on the amount paid to the supplier as an advance. To it he added the remaining 70 percent of the contractual value of the goods at the exchange rate at the time of the transfer of ownership.

So, the accountant reflected the receipt of goods, payment of customs duties and other expenses with the following postings:

DEBIT 76 CREDIT 51
-123 891 rub. - paid import customs duty;

DEBIT 76 CREDIT 51
-5500 rub. - the customs fee is transferred;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 51
-468,307.98 RUB - paid "import" VAT;

DEBIT 19 CREDIT 68 sub-account "VAT settlements"
-468,307.98 RUB - reflects the paid VAT;

DEBIT 76 CREDIT 51
-75 000 rub. - transferred payment for storage, delivery, loading and unloading of goods;

DEBIT 41 CREDIT 60 sub-account "Payments for goods"
-2,475,828.96 rubles (741,354.96 rubles + (61,000 EUR ? 70% ? ? 40.6200 rubles / EUR)) - goods received are taken into account;

DEBIT 60 subaccount "Payments for goods" CREDIT 60 subaccount "Calculations on advances issued"
-741,354.96 RUB - offset the advance paid to the supplier;

DEBIT 41 CREDIT 76
-204 391 rub. (123 891 + 5500 + 75 000) - the cost of goods includes customs duty and customs fee, storage, delivery and handling costs;

DEBIT 68 sub-account "Calculations for VAT" CREDIT 19
-468,307.98 RUB - the paid "import" VAT is accepted for deduction.

On the date of payment for goods, the exchange rate difference is determined

LLC Progress transferred to the supplier payment in the amount of 70 percent of the cost of goods on August 7, 2012. The exchange rate for this date (conditionally) is 41.7235 rubles / EUR. The accountant determined the exchange rate difference and compiled an accounting statement (see below).

In accounting, the accountant made the following entries:

DEBIT 60 CREDIT 52
-1,781,593.45 RUB (61,000 EUR ? 70% ? 41.7235 RUB / EUR) - the rest of the payment for the goods has been transferred;

DEBIT 91 sub-account "Other expenses" CREDIT 60
-47,119.45 RUB (61,000 EUR ? 70% ? (41.7235 RUB/EUR – – 40.6200 RUB/EUR)) - a negative exchange rate difference has been taken into account.

In tax accounting, the accountant included this exchange rate difference in non-operating expenses.

Go to the Counterparties 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
• the supplier

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

Go to the Accounts and contracts tab:

We cannot fill in a bank account of a foreign bank in 1C generation 8.2. It will be necessary to fill in the bank details of the recipient in the Client Bank.

Let's move on to the contract. 1C created an agreement with the supplier automatically. You should go into it and change, if necessary, the name and currency of the contract. Indicate the currency in which the settlements under the contract should 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 in 1C will not be carried out.

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

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

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

Everything - you can draw up documents.

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

We will introduce a partial prepayment with you, 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 have already said, we issue the payment order itself in the Bank-Client. If you buy currency when paying to a foreign supplier, then see a detailed description of how to arrange a currency purchase in 1C. And come back.

But now, the currency was bought and the payment to the supplier went through the bank - based on the bank statement, we enter the Outgoing Payment Order (Documents - Cash Management - Incoming Payment Order) with the type of operation Payment to the supplier:

Let's pay attention to the following points:

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

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

Counterparties of organizations (accounts for accounting of counterparties). If the register is not

is filled, you must specify it manually. Register filling is described in

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

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

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 of our supplier in the amount of $ 40,000 under a supply agreement:

Please note that for receipt from a foreign supplier under the CCD, it is necessary to enter the CCD into the series. We look at how to specify the series for imported goods upon receipt and why.

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

You can change the settlement rate on the Prices and Currency tab. By default, 1C will set the rate to the date in the Receipts header.

Choose the rate for the advance date. If the rate of mutual settlements changes, the cost price on account 41 and the offset amount on VAL.60 will change to calculate exchange rate differences.

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

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

Now we need to pay the balance of the debt on the document. We enter the second Payment order incoming 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 out not from the Receipt, but by default:

Postings on the payment order close the debt at 60.21:

We all credited and paid for imported goods.

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