Purchasing imported goods from EAEU member states. Purchasing imported goods from EAEU member states Application for import in 1C 8.3

1. Setting up the program and reference books

A taxpayer importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union (hereinafter referred to as the EAEU) within the framework of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services (hereinafter referred to as the Protocol on indirect taxes), which is Appendix No. 18 to the Treaty on the Eurasian Economic Union (hereinafter referred to as the Treaty on the EAEU), you should pay attention to setting up the program and filling out reference books.

In the program settings on the "Inventory" tab of the "Program Functionality" form (Main section - Settings subsection), you need to check the presence of a checkbox for the "Imported goods" value. If the checkbox is missing, it must be checked. The presence of a flag when reflecting operations for the import of goods from the EAEU member states is mandatory, despite the fact that under this line there is an explanation “Accounting for imported goods by customs declaration numbers”, and the import of goods from the territory of the EAEU member states is carried out without customs clearance (Fig. . 1).

In the directory "Counterparties" (section Directories - subsection Purchases and sales), you must carefully fill in information about partners who are payers of the EAEU member states. When entering information about a supplier who is a taxpayer of the Republic of Belarus (hereinafter - RB) or the Republic of Kazakhstan (hereinafter - RK) into the "Counterparties" directory, you need to replace the default value "RUSSIA" in the Country of registration field with the value "BELARUS" and "KAZAKHSTAN", respectively (Fig. 2).

Correctly indicating the country of registration of the counterparty will allow you to:

• use a special procedure for accounting for imported goods and settlements with the budget;
• enter the tax and registration number of the taxpayer used in the member states of the EAEU: UNP - for payers of the Republic of Belarus and BIN/TIN (TIN) - for payers of the Republic of Kazakhstan;
• put a mark that input VAT will not be presented, which will allow you to avoid moving through the relevant VAT accounting registers.

In the directory "Nomenclature" (section Directories - subsection Goods and Services) for imported goods, you should indicate the corresponding code of the Commodity Nomenclature of Foreign Economic Activity (Fig. 3) in accordance with the Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54 "On approval of a unified Commodity Nomenclature for Foreign Economic Activity the Eurasian Economic Union and the Common Customs Tariff of the Eurasian Economic Union."

2. Registration of goods receipt

The receipt of goods from the EAEU member states (operation: 2.1 "Receipt of goods from the Republic of Belarus") in the program is registered using the document "Receipt (act, invoice)" with the type of operation "Goods (invoice)" (section Purchases - subsection Purchases) ( Fig. 4).

The header of the document indicates:

• in the "Invoice No." field - the document number of the Belarusian seller;
• in the "from" field - the date of the seller's document;
• in the "Counterparties" field - the name of the seller from the "Counterparties" directory;
• in the "Agreement" field - an agreement with the seller from the "Agreements" directory;
• in the line “Settlements” - settlement accounts and the procedure for crediting the advance. These details are usually filled in automatically.

The tabular part of the document includes:

• in the "Nomenclature" field - the name of the purchased imported goods (from the "Nomenclature" directory);
• data on the quantity and price of goods in the currency of the contract (in this example - in rubles);
• in the "Account" field - the account for the purchased goods;
• in the "Country of Origin" field - the country of origin of the imported goods;

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

If an organization carries out transactions subject to and not subject to VAT, and on the "VAT" tab in the "Accounting Policy" (Section Main - subsection Settings), the checkboxes are checked in the fields "Separate accounting of incoming VAT" and "Separate accounting of VAT on account 19" VAT for acquired values", then in the tabular part of the document "Receipt (act, invoice)" there will also be a column "Method of accounting for VAT". This column does not need to be filled in, since information about the amounts and method of accounting for VAT accrued on the cost of goods imported from countries members of the EAEU of goods and payable to the budget will be further entered using the document “Statement on the import of goods” (Fig. 14).

After posting the document, an accounting entry will be generated (Figure 5):

• on the debit of account 41.01 and the credit of account 60.01 - for the cost of Belarusian goods accepted for accounting.

For tax accounting purposes for corporate income tax, the corresponding amounts are recorded in the resources “Amount Dt” and “Amount Kt” with the attribute “NU”.

If an organization maintains separate accounting, a corresponding entry with the type of movement “Incoming” will be entered into the “Separate VAT accounting” register (Fig. 6).

Due to the fact that the amounts of VAT accrued when importing goods from the territory of the EAEU member states, and the method of accounting for VAT are reflected in accounting on the basis of the document "Application for the import of goods", the columns "Method of accounting for VAT" and "VAT amount" of the register " Separate VAT accounting" remain blank, i.e. An incoming entry is made in the "Separate VAT Accounting" register to ensure quantitative accounting of the received goods.

An entry will also be made in the special register of information “Import of goods from the states of the customs union”, information from which is used to formulate tasks for the accountant (Fig. 7).

To fill out statistical reporting forms in the document “Receipt (act, invoice)”, using the hyperlink “Consignor and consignee”, you can fill in information about the type of transport that imported goods into the territory of the Russian Federation (Fig. 8).

Similarly, the program reflects the receipt of goods from the payer of the Republic of Belarus on February 14, 2016 (operation 2.2 “Receipt of goods from the Republic of Belarus”) (Fig. 9).

As well as the receipt of goods from the payer of the Republic of Kazakhstan (operation 2.3 “Receipt of goods from the Republic of Kazakhstan”) (Fig. 10).

3. VAT calculation on imported goods

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

Payment of import VAT is made no later than the 20th day of the month following the month in which imported goods were registered (clause 19 of the Protocol on Indirect Taxes).

The tax base is determined on the date of registration of imported goods based on the cost of purchased goods (clause 14 of the Protocol on Indirect Taxes).

The taxpayer-importer is obliged to submit to the tax authority 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 of the EAEU member states, approved. By Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n, no later than the 20th day of the month following the month of registration of imported goods (clause 20 of the Protocol on indirect taxes).

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

The application form for the import of goods and the rules for filling it out are presented in Appendices 1 and 2 to the Protocol of December 11, 2009 (as amended on December 31, 2014) “On the exchange of information in electronic form between the tax authorities of the member states of the Eurasian Economic Union on the paid amounts of indirect taxes " (hereinafter referred to as the Information Exchange Protocol).

VAT is calculated and an application for the import of goods is generated (operation 3.1 "Accrual of VAT on goods imported from the Republic of Belarus") is carried out in the program using the accounting system document "Application for the import of goods" (section Purchases - subsection Purchases).

You can create an accounting system document “Application for import of goods” from the document “Receipt (act, invoice)” by executing the command of the same name from the list of commands opened by clicking the Create based button (Fig. 11).

If the document “Application for the import of goods” is generated on the basis of a specific receipt document, then information only from this receipt document is automatically transferred to its tabular part (Fig. 12).

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

To reflect in one document “Application for the import of goods” information about all goods received from a given supplier accepted for accounting in a particular month, you must use the Fill button to execute the Add from receipt command, selecting in the proposed list of receipts those that will be included in the generated statement (Fig. 13).

As a result, the document “Application for the import of goods” will indicate the commodity items from all selected documents “Receipt (act, invoice)” (Fig. 14).

If the importer maintains separate accounting, then before submitting the “Application for Import of Goods” document, it is necessary to fill out the “Method of VAT accounting” column in the tabular part of the document, indicating one of four possible values: “Accepted for deduction”, “Taked into account in the cost”, “For operations at 0%", "Distributed".

According to paragraphs. 4 clause 20 of the Protocol on Indirect Taxes, the taxpayer-importer must submit, together with the tax return, invoices of the seller, drawn up in accordance with the legislation of the EAEU member state when shipping goods, if their issuance (extract) is provided for by the legislation of the member state. If the issuance (extract) of an invoice is not provided for by the legislation of a member state or the goods are purchased from a taxpayer of a state that is not a member of the EAEU, then instead of an invoice, another document (documents) issued (issued) by the seller confirming the cost of imported goods is submitted to the tax authority goods. According to Appendix 2 to the Protocol on Information Exchange, columns 10 and 11 of the application for the import of goods must indicate the number and date of the invoice. Therefore, it is necessary to enter the relevant information in the “Invoice” column of the tabular part of the document “Application for the import of goods”.

As a result of posting the document “Application for the carriage of goods”, an accounting entry will be generated (Fig. 15):

• on the debit of account 19.10 and the credit of account 68.42 - for the amount of VAT payable to the budget as a result of the import of Belarusian goods in February 2016, and amounting to RUB 27,600.00. (RUB 120,000.00 x 18% + RUB 60,000.00 x 10%).

In the "VAT presented" register, entries with the type of movement "Receipt" and the event "Presented by VAT by the Supplier" are entered for each batch of goods received, reflected in this application for the import of goods (Fig. 16).

When the buyer maintains separate accounting, records with the type of movement “Incoming” are also entered into the “Separate VAT accounting” register for each batch of goods received (Fig. 17).

Since, for the purpose of separate accounting for the quantitative accounting of goods received, a receipt entry has already been made in the "Separate VAT Accounting" register on the basis of the document "Receipt (act, invoice)" (Fig. 6), then on the basis of the document "Application for the import of goods" only a reflection of the total indicators for receipt documents taken into account when forming the “Application for the import of goods” (Fig. 14).

By clicking the Application for the import of goods button (Fig. 14), you can view the generated Application for the import of goods (Fig. 18).

Using the Print button from the viewing mode of the generated application for the import of goods (Fig. 18), it is printed on paper.

Click the Upload button from the document “Application for Import of Goods” (Fig. 14) to upload the document in electronic form for sending to the tax authority. Let us recall that in accordance with paragraphs. 1 clause 20 of the Protocol on Indirect Taxes, the application for the import of goods is submitted on paper (in four copies) and in electronic form or in electronic form with an electronic (digital) signature of the taxpayer.

By clicking the Create button, based on the document “Application for the import of goods” (Fig. 14), you can generate a Statistical form for recording the movement of goods in mutual trade of the Russian Federation with the member states of the EAEU, approved. Decree of the Government of the Russian Federation dated December 7, 2015 No. 1329 (Fig. 19).

In a similar way, an application for the import of goods is completed and VAT is charged on the cost of goods imported in February 2016 from the territory of the Republic of Kazakhstan (operation 3.2 “Calculation of VAT on goods imported from the Republic of Kazakhstan”) (Fig. 20).

The accrued amount of VAT on goods imported in February 2016 from the Republic of Belarus and the Republic of Kazakhstan in the amount of RUB 35,790. (21,600 rubles + 6,000 rubles + 8,190 rubles) is automatically reflected in section 1 of the Declaration on indirect taxes when importing goods from member states of the customs union for February 2016 (section Reports - subsection 1C-Reporting - hyperlink Regulated reports) (Fig. 21).

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

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

4. Payment of the accrued VAT amount to the budget

To perform operation 4.1 “Transfer to the budget of VAT accrued on goods from the Republic of Belarus”, it is necessary to create a document “Payment order” (section Bank and cash desk - subsection Bank) (Fig. 22).

A payment order is drawn up for each completed application for the import of goods.

To fill out a payment order for tax payment, you must set the “Type of transaction” field to “Payment of tax” and fill in the corresponding document details.

As a result of posting the document, no postings are generated.

If payment orders are created not in the 1C: Accounting 8 program, but in another program (for example, Client-Bank), then creating a payment order in the 1C: Accounting 8 program may not be necessary. In this case, only the document “Write-off from the current account” is entered, which generates the necessary transactions. The document “Write-off from the current account” (Fig. 23) can be created manually or based on downloading from other external programs (for example, “Client-Bank”).

When filling out the document “Write-off from the current account” you must indicate:

• in the "Debit account" field - account 68.42, which corresponds to the account for recording the amount of VAT accrued upon import;
• in the "Counterparties" field - the name of the Belarusian or Kazakh supplier;
• in the "Agreements" field - details of the agreement with the counterparty;
• in the “Invoices received” field - details of the application for the import of goods, on the basis of which the accrued amount of VAT is paid.

As a result of posting the document, the following accounting entry will be generated:

• on the debit of account 68.42 and the credit of account 51 - for the amount of VAT payable to the budget as a result of the import of Belarusian goods in October, and amounting to RUB 27,600.00. (RUB 120,000.00 x 18% + 60,000.00 x 10%) (Fig. 24).

In a similar way, VAT is paid, accrued when importing goods from the territory of the Republic of Kazakhstan in February and reflected in the corresponding application for the import of goods (Fig. 25).

5. Tax deduction application

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

According to paragraphs. 2 p. 2 art. 171, paragraph 1, art. 172 of the Tax Code of the Russian Federation, when importing goods into the territory of the Russian Federation, a tax deduction is made after the goods are accepted for registration and in the presence of documents confirming the payment of VAT.

To tax deduct the amount of VAT accrued when goods are imported into the territory of the Russian Federation from the territory of a member state of the EAEU, an application for the import of goods with a mark from the tax authority and payment documents confirming the actual payment of VAT are required (paragraph 3, paragraph "e", paragraph 3 clause "k" clause 6 of the Rules for maintaining a purchase book, approved by Decree of the Government of the Russian Federation dated December 26, 2011 No. 1137 (hereinafter referred to as Resolution No. 1137); letter of the Ministry of Finance of Russia dated March 13, 2012 No. 03-07-08/69).

Due to the fact that the deduction is made only after the tax authority puts a mark on the application for the import of goods (letter of the Ministry of Finance of Russia dated July 2, 2015 No. 03-07-13/1/38180), in order to present for deduction the amount of VAT paid when importing goods (operations: 5.1 “Tax authority’s mark on the application for the import of goods from the Republic of Belarus” and 5.2 “Tax authority’s mark on the application for the import of goods from the Republic of Kazakhstan”), it is necessary to complete the procedure for confirming the payment of VAT.

Confirmation of VAT payment is carried out using the routine operation "Confirmation of VAT payment to the budget", which is called from the list "Routine VAT operations" by clicking the Create button (section Operations - subsection Closing the month) (Fig. 26).

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

In accordance with paragraphs. "e" clause 6 of the Rules for maintaining a purchase book, approved. Resolution No. 1137, when importing into the territory of the Russian Federation from the territory of a member state of the EAEU goods in respect of which VAT is collected by tax authorities, column 3 of the purchase book indicates the number and date of the application for the import of goods with marks from the tax authorities on payment of VAT. At the same time, according to oral explanations from representatives of the Federal Tax Service of Russia, in this case, the number and date of the application for the import of goods should be understood as the registration number and the date of marking the application for the import of goods by the tax authority.

In order to register an application for the import of goods in the purchase book in accordance with the requirements of the tax authorities, you must manually fill out the “Registration mark” column of the tabular part of the document “Confirmation of payment of VAT to the budget” (Fig. 26).

The registration number entered is a sixteen-digit digital code consisting of a sequence of numbers from left to right (letter of the Federal Tax Service of Russia dated March 21, 2016 No. ED-4-15/4611@):

• 4 digits - code of the tax authority that assigned this registration number (NNNN);
• 8 digits - date of registration of the application (DDMMYYYY);
• 4 digits - serial number of registration during the day (ХХХХ).

After posting the document “Confirmation of payment of VAT to the budget”, entries are made in the “Invoice Log” register to store the necessary information for registering an application for the import of goods in the purchase book, in particular, to store the registration number and the date of marking by the tax authority (Fig. 27).

Also, in the “VAT Purchases” register, for each application for the import of goods, a corresponding entry is made without indicating the event (columns “Event” and “Date of event”), and cost values ​​(columns “Amount without VAT” and “VAT”) (Fig. 28 ).

The direct submission for deduction of the amount of VAT paid on the import of goods (operation 5.3 "Submitting for deduction of the amount of VAT paid on the import of goods") is carried out by the document "Creating purchase ledger entries", which is called up from the list of "Routine VAT operations" by clicking the Create button (section Operations - subsection Month Closing).

Data for the purchase book on the amounts of tax to be deducted in the current tax period are reflected on the “Purchased Assets” tab (Fig. 28).

To fill out a document according to the accounting system data, it is advisable to use the Fill command (Fig. 29).

After posting the document “Creating purchase ledger entries”, accounting entries will be generated (Fig. 30):

• on the debit of account 68.02 and the credit of account 19.10 - for the amount of VAT accepted for tax deduction for each batch of imported goods.

Information about the amounts of VAT to be deducted will be entered into the "VAT Purchases" register to fill out the purchase book (Fig. 31).

An entry will be made in the “VAT submitted” register for each batch of goods with the type of movement “Expense” and the event “VAT submitted for deduction” (Fig. 32).

Based on the information in the “VAT Purchases” register, the corresponding entries will be made in the purchase book for the 1st quarter of 2016 (Fig. 33).

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

• in column 3 - the number and date of the tax authority’s mark on the Import Application (clause “e”, clause 6 of the Rules for maintaining the purchase book);
• in column 7 - details of documents confirming payment of VAT to the budget (clause "k" clause 6 of the Rules for maintaining a purchase ledger).

According to paragraphs. "l" clause 6 of the Rules for maintaining a purchase book, column 8 must indicate the date of acceptance of the purchased goods for accounting. However, in the case where one application for the import of goods reflects several deliveries of goods from one supplier for the reporting month, and the goods were taken into account on different days of the month, it is impossible to indicate a single date. Until the relevant clarifications from the authorized bodies are received, when registering an application for the import of goods, the date of generation of the application is indicated in column 8, based on the assumption that the application for the import of goods is formed no later than the last day of the reporting month.

Column 2 indicates the transaction type code “19”, which corresponds to the value “Import of goods into the territory of the Russian Federation and other territories under its jurisdiction from the territory of the states of the Eurasian Economic Union” (appendix to the letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD- 4-3/794@).

VAT amounts accrued upon import of goods and paid to the budget will be reflected in section 3 of the VAT tax return for the 1st quarter of 2016, approved. by order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558@ (section Reports - subsection 1C-Reporting - hyperlink Regulated reports) (Fig. 34).

Information from the purchase book will be reflected in section 8 of the VAT return for the 1st quarter of 2016 (Fig. 35).

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.

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".