27.05.2022
Purchasing imported goods from EAEU member states. Purchasing goods imported from EAEU member states 1c UPP import from the countries of the customs union
20.11.2014
Accounting in 1C for VAT when importing goods from the Customs Union
Do you buy in the Republic of Belarus and the Republic of Kazakhstan, or do you sell to these republics? Whatever you do, you will encounter the problem of how to calculate and pay VAT to the country’s budget.
In this article, we decided to clarify and familiarize ourselves with the procedure for processing import transactions in the program "1C: Accounting 8.3".
To account for VAT when importing goods from the customs union, you must perform the following steps:
1. Enable the corresponding functionality by checking the “Imported goods” flag
(section Main - Functionality - Inventory).
(picture 1)
2. Enter the information required for accounting into directories.
In the “Counterparties” directory, it is now possible to indicate the country of registration. If the counterparty is registered abroad, the user must indicate the tax and registration number in the country of registration instead of the TIN and KPP.
This information is used to fill out the documents “Application for the import of goods” and “Statistical form for accounting and movement of goods.”
(Figure 2)
WITH The reference book “Nomenclature” has also been updated.
Now, in addition to the fields “Importer”, “Country of origin” and “Customer declaration number”, the user has the opportunity to enter the code of the commodity nomenclature of foreign economic activity - TN VED, which is required when filling out the documents “Application for the import of goods” and “Statistical form of accounting and movement of goods”
(Figure 3)
3. Complete the document “Application for import of goods”
code according to the commodity nomenclature of foreign economic activity (TN FEA);
weight of goods;
mode of transport code;
details of shipping documents;
details of specifications and participants in the transaction (when purchasing goods through a commission agent).
The result of posting the document is the generated transaction
Debit 19.10 Credit 68.42 for the amount of VAT payable to the budget.
Directly from the document, it is possible to print and generate download files of such documents as: “Application for the import of goods and payment of indirect taxes” and “Statistical form of accounting and movement of goods”, as well as Using the 1C - Reporting service, you can send an application directly to the Federal Tax Service via telecommunication channels
(Figure 5).
This document is also a form of a regulated report, so it can also be generated directly from a single 1C workplace - Reporting.
4. Register VAT payment to the budget:
Registration of payment of VAT to the budget is carried out using the document “Write-off from the current account” with the type of operation “Transfer of tax” (Section Bank and cash desk - Bank statements).
The result of posting the document is the posting Debit 68.42 Credit 51 for the amount of VAT paid to the budget (Figure 6).
5. Register confirmation of payment of VAT to the budget:
After confirmation of payment of the tax by the tax authorities, it is necessary to register this fact using the document “Confirmation of payment of VAT to the budget” (section Operations - Regular VAT operations).
The ability to automatically fill out the tabular part of the document based on the document “Application for the import of goods” has been implemented, provided that the debt to the budget for it has been repaid. (Figure 7) 
6. Create a regulatory document “Creating purchase ledger entries”
(Figure 8)
The document “Creating purchase ledger entries” must be generated at the end of the tax period.
In this document
automatically filled in: Tabular part “Acquired values”;Amounts of tax accrued when importing goods from the states of the Customs Union;Payment of tax to the budget, confirmed by the tax authority.Based on VAT accounting when importing goods from the Customs Union, a declaration for indirect taxes, as well as a value added tax declaration (line 190 of section 3 - the amount of VAT to be deducted when imported from the countries of the Customs Union). To draw up a declaration on indirect taxes, the regulated report “Indirect taxes when importing goods from member states of the Customs Union” is intended (section Reports - 1C-Reporting - Regulated reports, select a report from the group " Tax reporting" when grouped by category or from the "Federal Tax Service" group when grouped by recipient)
(Figure 9) 
Accounting for VAT calculated when importing goods from member states of the Customs Union is automated in the 1C: Accounting 8 program starting from version 3.0.35, therefore, if this functionality is missing, it is necessary to update the program to the current release.
Our experienced and certified specialists are always ready to update the software product, conclude a contract for 1C: ITS (information technology support), refine the functionality of the program, and advise you on all issues that arise when working with the program (as part of the service agreement).
We will be glad if our article helped you.
Consultant - Savich Yana Olegovna
For purchasing questions software product, support, implementation of a software product, please contact our consultants by phone. +7 499 682 74 84
Share: 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 only cleared confidential information from them, 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 the serial number of the declaration.
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 “Imported goods” item should be checked:
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.
on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the Customs Union dated December 11, 2009(hereinafter referred to as the Protocol), which entered into force on July 1, 2010.Amounts of indirect taxes paid (offset) on goods imported into the territory of one member state of the customs union from the territory of another member state of the customs union are subject to deductions (offsets) in the manner prescribed by the legislation of the member state of the customs union into whose territory the goods were imported -
Clause 11 Article 2 of the Protocol.Thus, the amounts of VAT paid by taxpayers to the budget Russian Federation for goods imported into the territory of the Russian Federation from the territory of the Republic of Kazakhstan are subject to deduction in the manner established by the legislation of the Russian Federation on taxes and fees. In accordance with the provisions of Article 171 and Article 172 of the Tax Code of the Russian Federation, taxpayers have the right to reduce the total amount of VAT in relation to operations for the sale of goods (work, services) in the territory of the Russian Federation by the amount of tax paid when importing goods into the territory of the Russian Federation, after registration imported goods in the presence of documents confirming the payment of the specified amounts, and when these goods are used to carry out transactions subject to VAT. Consequently, the amounts of VAT paid on the territory of the Russian Federation on goods imported into the territory of the Russian Federation from the territory of the Republic of Kazakhstan can be included in tax deductions after all of the above conditions are met, but not earlier than the period in which the value added tax on such goods is paid and reflected in the corresponding tax return - letter from the Ministry of Finance of the Russian Federation
dated January 20, 2011 No. 03-07-13/1-03.No later than the 20th day of the month following the month of registration of imported goods, the taxpayer is obliged to submit to the tax authority into whose territory the goods were imported a tax return on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory member states of the customs union.
Application of the methods laid down in 1C:Enterprise 8
For the most transparent control over import operations from the Republic of Belarus, it is necessary to slightly modify the standard chart of accounts. For the purpose of separate accounting of incoming domestic VAT, VAT on imports and VAT on imports from Belarus, it is necessary to add account 19.B (Figure 1).
Figure 1 - Account parameters “19.B”
For the purpose of separate accounting of calculations for Belarusian VAT, it is necessary to add account 68.B (Figure 2).
Figure 2 - Account parameters “68.B”
Let's consider the main stages of reflecting the Belarusian VAT in accounting.
Received goods accepted for accounting
To reflect the receipt of imported goods, we will use the document “Receipt of goods and services”. Due to the special procedure for assessing VAT, using the “Prices and Currency” button we remove the “Take into account VAT” flag. An example of filling out a document is shown in Figure 3.
Figure 3 - Example of filling out the document “Receipt of goods and services”
Based on the created document “Receipt of goods and services”, it is necessary to issue a fictitious invoice, which will be used to control accrued and refunded VAT (account analytics 19.B).
VAT accrued and payable to the Russian budget
This operation is reflected using the document “Operation (accounting and tax accounting)”. To simplify filling out this document, it is recommended to set up a standard operation (Figure 4).
Figure 4 - Parameters of a typical VAT calculation operation
The “Invoices - received” analytics indicates the invoice registered at the previous stage. The result of the document is presented in Figure 5.
VAT paid to the budget
This operation is documented by “ Payment order” and “Write-off from the current account”, using the “Tax Transfer” operation. Debit account 68.B.
VAT is included in settlements with the budget
This operation is completed at the time of receipt from tax authorities“Applications for the import of goods.” To complete this operation, you must use the document “Reflection of VAT for deduction”. In the document, you must set the “Use as a purchase ledger entry” and “Generate transactions” flags. As a document, you must indicate the invoice on which VAT was calculated. In the selected invoice, you must fill in the “Input” columns. number” and “In. date” with the incoming date and number of the received application (Figure 6).
Figure 6 - Filling out the document “Invoice received”
In the tabular section “Goods and Services” you need to add a new line and fill it in as follows:
● Type of value - Customs payments;
● Amount - the cost of goods received;
● VAT rate - the VAT rate at which the tax was calculated;
●Account - 19.B;
● Event - VAT is claimed for deduction.
On the “Payment Documents” tab, indicate the date and amount of payment; it is not necessary to fill out the payment document.
The VAT deduction operation is entered into the purchase book according to the date of the document “Reflection of VAT for deduction” (Figure 10).
The amount of VAT on imports from Belarus automatically falls into line 180 of section 3 of the VAT return. To correctly fill out the declaration, it is necessary to set the filling method for line 180 to “fill out automatically with adjustment” and subtract the amount of Belarusian VAT, and fill in this amount manually in line 190. By these actions we ensure the correctness of the data even after automatic refilling of the declaration.
This material will help you understand the procedure for posting imported goods in 1C: Accounting 8.3.
What is the gas customs declaration number in 1C?
The purchase of imported goods is regulated by the following legislation:
- Customs Code of the Eurasian Economic Union (until 01/01/2018 - Customs Code of the Customs Union);
- Federal Law No. 173-FZ dated December 10, 2003 “On Currency Regulation and Currency Control”;
- tax code;
- Also, the accountant must understand the terminology of Incoterms 2010/Incoterms 2010 - this is a set of rules and terms used in international trade.
The GDT form was approved by decision of the Customs Union Commission dated May 20, 2010 N 257. We will consider the meanings of some lines that the accountant primarily pays attention to.
The declaration consists of a main and additional sheet. The main sheet contains information about one product and general data for the entire declaration. If there is more than one product, additional sheets are filled out. On one additional sheet you can indicate information about three products.
Declaration number – consists of three groups of numbers separated by a slash. The first value is the customs code, the second is the date of filing the declaration, the third is the serial number of the declaration.
- In column 1, when importing, the mark IM is placed.
- Column 12 – total customs value in rubles. Equal to the value of gr.45 of the main and additional sheets.
- Column 22 – indicates the currency of the contract and the total cost in this currency. Equal to the value of column 42 of the main and additional sheets.
- Column 23 - indicates the exchange rate on the date of filing the declaration, if it is necessary to recalculate the customs value.
- Column 31 – name of the imported product and its characteristics.
- Column 42 – price of goods in foreign currency.
- Column 45 – customs value of one item of goods.
- Column 47 – calculation of payments (customs duty, customs duty, VAT on import of goods).
How to properly space a gas turbine engine in 1C 8.3?
Example 1. We import goods from Poland. The euro exchange rate on the date of filing the declaration was 68.2562. The following positions on the gas customs declaration:
In our example, the customs value according to the declaration is 341,281.00 rubles.
The amount of customs duty is assumed to be 2000 rubles.
The customs duty is 10%, which means the amount of duty is 34,128.10 rubles, subject to distribution among all nomenclature items.
The VAT amount is calculated using the formula (product cost + customs duty + excise tax amount) x VAT rate (10% or 18%). If a product is not subject to excise duty, it is considered to be zero. In this case, VAT is equal to:
(341,281.00 + 34,128.10)*18% = 375,409.10*18% = 67,573.64 rubles.
Filling out a customs declaration for import into 1C will require making certain settings regarding the functionality of the program and in reference books (more on this later).
To work with foreign suppliers, accounts 60.21 and 60.22 are used, on which amounts are indicated in foreign currency.
When posting receipts to the account. 10 (41, 15) the cost is recalculated in rubles.
In addition to total accounting in accounting accounts, an off-balance sheet customs declaration account is used to account for goods in the context of different declaration numbers.
Settlements with customs are displayed on account 76.5.
To correctly convert currencies into rubles, you need to download their rates.
In the button reference Load exchange rates... A form will open where you need to select a date range.
How to carry out gas customs declaration in 1C 8.3?
Let's check the settings of the program and reference books for posting goods according to the customs declaration in 1C.
- Main -> Settings -> Functionality;
- Administration -> Program Settings -> Functionality.
On the bookmark Reserves setting must be set Imported goods.
Let's move on to the reference books.
We will add a foreign supplier to the directory of counterparties. The country of registration should be selected from the list of countries.
In chapter Agreement For this supplier, settlements must be established in the contract currency. Most likely, payments from suppliers are carried out in foreign currency, and by the time the goods are posted, the organization has already managed to open a foreign currency current account. In the case of settlements with a counterparty in rubles, it is necessary to set the “Payment” flag in rubles and use a current account in rubles for payment.
We will receive materials and goods and create them in a directory with the appropriate type of nomenclature. You can indicate the GDT number and country in the directory, then when filling out the receipt documents, this data will be filled in automatically. If you plan to constantly receive any type of customs declaration according to different numbers of customs declarations, you can leave this field blank and fill in the number upon receipt material assets.
Among the counterparties, you should include the customs office to which the cargo was delivered. The type of contract must be Others(not the Supplier), because payments are made through account 76.5
Reflection of import supplies in 1C begins with the posting of product items. Very similar to the standard receipt of material assets, taking into account small features.
Menu Purchases -> Receipts (acts, invoices).
Prices are in the currency of the contract, in this case in euros. We do not indicate VAT. Button Change allows you to edit any details at once for all positions of the document, for example, it could be the customs declaration number or the country of origin.
If we look at the postings, prices in euros are automatically converted into the currency of regulated accounting, in our case – rubles.
By nomenclature Goods Data has appeared on the off-balance sheet account of the customs declaration. Please note, by nomenclature group Materials movements in the GTE section are not recorded.
Based on the receipt of goods, you can create several documents related to the receipt of imported goods. We will create Customs declaration for import. If deliveries are from the countries of the Eurasian Economic Union, then you should fill out Application for import of goods. Movement of goods may be useful, for example, when transferring goods from a customs warehouse to an organization’s warehouse. The document reflecting additional expenses does not need any special introduction.
When creating a customs declaration on the tab Main indicate amounts Customs fee And Customs fine(if available), you can also specify the VAT setting - For settlements with customs, indicate invoice 76.05. You can also see the euro exchange rate that is used in calculations.
On the Customs Declaration Sections tab, the amount of customs value in foreign currency is filled in, and data on the product range is also transferred. After specifying the duty percentage, the amount of duty and VAT will be calculated in rubles automatically and will also be distributed according to the product section.
Postings on the customs declaration are generated for the amounts of customs duties, fees, fines (if any) and VAT.
Different algorithms can be used to calculate the duty; it is not always a percentage of the cost. In 1C, you can specify the duty in one amount, and it will be distributed among product items. If you need to adjust the distribution of amounts among goods, this can be done manually in the column Duty.
If suddenly the cost of goods needs to be increased by other amounts, for example, transportation costs or brokerage services, then a document is used for this Receipt of additional expenses(Menu Purchases -> Receipt of additional expenses). Filling it out does not differ from the usual (non-import) posting of goods.
Let's reflect another import delivery in 1C. The GDT number is different.
We can create a purchase book, it will reflect the VAT amounts.
When further selling goods to its customers, the organization is obliged to indicate the correct customs declaration number. We will show the sale of goods with different gas turbine numbers. We have an arrival of 10 pieces. for the first delivery and 5 pcs. - on the second. We ship 12 pieces to the buyer. When filling out the sales document, we will have to show the product in two lines accordingly. Don't forget to indicate the VAT rate.
To make input easier, you can use the Fill -> Add from receipt button, by which you can select a posting document, the names of the goods and the GDT data will be filled in automatically.
We look at the postings according to the posted document.
For analysis purposes, the detailed movement of imported goods can be seen through balance sheet according to the GTD account.
In the settings you need to specify the appropriate parameters.
Let us additionally consider some possibilities when registering a customs declaration.
A customs declaration can be formed on the basis of several documents on the receipt of material assets. In the tabular section Goods you can add another receipt document by selecting it from the existing ones using the button Fill in. In addition, the tabular part allows you to add new sections. For educational purposes, we added a new section, which we filled with data from the second receipt of imported goods.
Starting with release 3.0.35 in 1C 8.3, it became possible to draw up the document “Application for the import of goods” in order to account for VAT charged on the import of imported goods. In this article I want to look step by step at how this mechanism works.
In order to start taking into account imported goods, you need to go to the “Main” menu, then follow the “Functionality” link to go to settings. We are interested in the “Inventory” tab, go to it and check the “Imported goods” checkbox:
Please note that once you start using this functionality, you will no longer be able to disable it.
Receipt of imported goods
Let's assume we have goods coming from Belarus. To correctly process a receipt transaction, you must correctly create a counterparty card:
As you can see, in the counterparty card in 1C 8.3 there is the attribute “Country of registration”. If you fill it out with a country other than Russia, then instead of the fields “KPP” and “OGRN” there will be fields for filling in “Tax number” and “ Registration number in the country of registration." These details will be needed to fill out the “Application for Import of Goods”.
In addition, please note that the element now has the “Commodity Nomenclature of Foreign Economic Activity” attribute, which also needs to be filled out:
After creating a foreign counterparty, we proceed to filling out the invoice. It is filled out as a regular admission document:
Reflection in the accounting of imported goods
To reflect in the accounting of goods imported from the countries of the Customs Union, we will create a document “Application for the import of goods”. The link to the list of these documents in 1C Accounting is in the “Purchases” menu. In the list window, click the “Create” button. In the form for creating a new document, click the “Fill” button and select the previously created receipt document. All necessary information will be transferred automatically, except for the “Mode of Transport” column. It must be filled out, as this is a required detail:
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After posting the document, the following posting will be generated:
The amount 24,388.87 is the amount payable to the budget.
If you are connected to the 1C Reporting service, you can immediately upload the document to the tax service.
The new document “Application for the import of goods” is also a form of a regulated report (go to the menu “Reports” - “Regulated reporting”):
If we have received confirmation from the tax service about registration of the application and payment of VAT, it is necessary to complete the operation “Confirmation of payment of VAT to the budget”.
Operation “Confirmation of payment of VAT to the budget”
For clarity, first create a document “ “. I will not describe its creation, since in real conditions it will be created by itself by downloading a bank statement:
In the form of a new document, click the “Fill” button. The document will be filled out automatically based on the “Application for the import of goods”:
