VAT when importing goods from the countries of the customs union. Declaration on indirect taxes when importing goods from countries participating in the Customs Union Submit a declaration on indirect taxes

Indirect taxes are VAT and excise taxes. Indirect taxes are paid in a special manner by Russian taxpayers in partnership with:

  • Belarus;
  • Kazakhstan;
  • Armenia;
  • Kyrgyzstan.

When importing goods into Russia from the territory of these countries, value added tax is paid by organizations both under OSNO and under special regimes. It must be paid not at customs, but transferred to the tax office. The tax is paid even if:

  • goods were produced in the territory of the EAEU countries, and were previously imported there;
  • your partner is not from Belarus or the EAEU countries, but the goods are imported from the territory of these countries.

The declaration of indirect taxes on imports from the Eurasian Economic Union changed last year. The new form had to be submitted in December 2017. What has changed and how to fill it out correctly will be discussed in the article.

Indirect tax declaration form KND 1151088

The indirect tax declaration form is KND 1151088. The form was recently changed. Therefore, you should use the form adopted by Order of September 27, 2017 N SA-7-3/765@. In 2018, more minor changes were made to the codes for goods in the form of passenger cars. You can read more about this in the letter of the Federal Tax Service dated January 23, 2018 No. SD-4-3/1012@ “On new codes for types of excisable goods.”

What changed:

  • On the title page, the field for the code of the type of economic activity has disappeared, and a field has been added to indicate the code for the reorganization form;
  • The second section added “Calculation of the amount of excise tax by type of excisable goods imported into the territory of the Russian Federation from the territory of the member states of the Eurasian Economic Union, with the exception of ethyl alcohol from all types of raw materials (including raw ethyl alcohol from all types of raw materials, wine distillates , grape, fruit, cognac, Calvados, whiskey)";
  • A third section has appeared: “The amount of excise tax (advance payment of excise tax) calculated for payment to the budget when importing ethyl alcohol from all types of raw materials (including raw ethyl alcohol from all types of raw materials, distillates of wine, grape, fruit, cognac, Calvados, whiskey ) to the territory of the Russian Federation from the territory of the member states of the Eurasian Economic Union";
  • On all pages OKATO was replaced by OKTMO, barcodes were changed.

Who fills out the indirect tax return?

Those organizations and entrepreneurs who received goods arriving from the EAEU member countries in the reporting month fill out a declaration on indirect taxes. As well as organizations whose lease payment has come due under a leasing or loan agreement with organizations registered in the territory of the EAEU member countries.

The declaration consists of a title page and three sections:

The first section includes the calculation of VAT on imports from the Eurasian Economic Union.

The second section includes the calculation of excise duty on imports from the Eurasian Economic Union, with the exception of alcohol.

The third section includes the calculation of excise duty on the import of alcohol from the Eurasian Economic Union.

The title page and the first section are filled out by all taxpayers who have registered imported goods.

The second and third sections are filled out only by those taxpayers who have indicators to be included in these sections.

How to fill out an indirect tax return in 2018

Title page:

On the title page you must indicate the TIN and KPP of the organization.

The next field is the correction number. If the primary declaration is submitted, then 0 is entered.

The tax period for which the declaration is submitted should be indicated in accordance with the recommendations of the Procedure for filling out the declaration on indirect taxes. For January - “01”, February - “02” and so on.

In the next field you must indicate the code of the tax authority to which the declaration is submitted. If the declaration is submitted at the location, then you need to indicate the code of the tax office at the location - a separate field is provided for it.

The name of the taxpayer is filled in in accordance with the full name in the constituent documents.

The next two fields are for companies undergoing reorganization. It is necessary to indicate the code of the reorganization form, INN and KPP of the reorganized company.

The accuracy and completeness of the specified data is confirmed either by the taxpayer himself or his representative. If the taxpayer personally submits the declaration, then “1” is entered in the field, the representative indicates “2”.

The representative must also provide details of a document certifying his authority.

Sample of filling out the title page of the declaration on indirect taxes in 2018 (form KND 1151088)

Section 1. The amount of VAT payable to the budget in relation to goods that were imported from the territory of the EAEU

The TIN and KPP of the organization and the serial number of the page are reflected at the top of the page. Next, you need to indicate the OKTMO code, as well as the budget classification code for the payment. In line 030 you need to reflect the amount of VAT that is payable.

For example, LLC "Company" purchased equipment in Belarus. The cost of the equipment is 100,000 rubles. In line 031 we reflect the amount of 18,000, since 100,000 × 18% = 18,000 rubles.

Let’s say, as an example, the company also purchased products for processing in the amount of 50,000 rubles. Then in line 032 we will reflect the tax amount:

50,000 × 18% = 9,000 rubles.

Line 030 will contain the sum of lines 031 and 032:

18000 + 9000 = 27000 rubles.

If amounts were paid for the performance of work, under a trade credit or loan, under a leasing agreement, as well as for goods that are not subject to taxation, the amounts for each type are indicated in a separate field.

Sample of filling out Section 1 of the indirect tax return in 2018 (KND form 1151088)

Section 2. The amount of excise duty payable to the budget in relation to excisable goods imported into the territory of the Russian Federation from the territory of the member states of the Eurasian Economic Union, with the exception of ethyl alcohol from all types of raw materials (including denatured ethyl alcohol, raw alcohol, distillates wine, grape, fruit, cognac, Calvados, whiskey)

In the second section, lines 010, 020 and 030 are filled in similarly:

In line 010 - code OKTMO, in line 020 - KBK, and in line 030 - the amount of excise duty payable to the budget for all types of goods, with the exception of alcohol.

In field 040 - the country code, which can be viewed in the All-Russian Classifier of Countries of the World.

  • 1 and 2 - the code of the product itself and the code of its unit of measurement;
  • 3 - ethyl alcohol content or horsepower;
  • 4 and 5 - volume or quantity of goods, tax base.

In line 050 - the amount of excise tax on this type of product.

LLC "Company" bought a motorcycle with a capacity of 150 horsepower in Kazakhstan.

The code for the type of excisable goods is 532.

The code for the type of unit of measurement of the tax base of excisable goods is 251.

The excise tax rate is 437 rubles per horsepower.

Then the excise tax:

150 × 437 = 65,550 rubles.

Sample of filling out Section 2 of the indirect tax return in 2018 (KND form 1151088)

Section 3. The amount of excise tax calculated for payment to the budget when importing ethyl alcohol from all types of raw materials (including denatured ethyl alcohol, raw alcohol, distillates of wine, grape, fruit, cognac, Calvados, whiskey), into the territory of the Russian Federation from territories of member states of the Eurasian Economic Union

Lines 010 - 040 are filled in accordingly:

  • 010 - OKTMO code;
  • 020 - KBK payment;
  • 030 - the amount of excise duty on all types of imported goods containing ethyl alcohol;
  • 040 - code of the country from which the goods were imported.

The new form “Tax declaration on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union” was officially approved by the document Order of the Ministry of Finance of the Russian Federation dated July 7, 2010 N 69n.

More information about the use of the KND form 1151088:

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    5 tbsp. 164 of the Tax Code of the Russian Federation): registration of imported goods; payment deadline stipulated... . 147 of the Tax Code of the Russian Federation, the place of sale of goods is recognized as the territory of the Russian Federation, if the goods at the time... ;On approval of the tax return form for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union and The order in which to fill it out is...

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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 member states of the Eurasian Economic Union (KND 1151088)

Applicable - from reporting for December 2017

Approved by Order of the Ministry of Finance of Russia dated September 27, 2017 N SA-7-3/765@

Delivery deadline - no later than the month following the month of registration of imported goods (payment period stipulated by the leasing agreement (contract))

Download the tax declaration form for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union:

— in PDF (this machine-readable form was prepared on the basis of the TIF template of JSC "GNIVC" and is available for filling out in the Adobe Reader program (the program is available on the website www.adobe.com))

A sample of filling out a tax return for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union >>>

Materials for filling out a tax return for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union:

— Order of the Ministry of Finance of Russia dated September 27, 2017 N SA-7-3/765@

—: How to fill out a tax return for indirect taxes when importing goods from the territories of the EAEU member states from December 2017 (ConsultantPlus, 2018)

-: Import of goods from the EAEU countries: documents, declaration, deductions (Karpova E.V.) ("VAT: problems and solutions", 2018, N 2)

—: Commentary to the Order of the Federal Tax Service of Russia dated September 27, 2017 N SA-7-3/765@ "On approval of the form and format for submitting 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 states - members of the Eurasian Economic Union in electronic form and the procedure for filling it out" (Tochkina T.N.) ("Regulatory acts for accountants", 2017, N 22)

Archived tax return forms for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union:

— on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union from reporting for July 2010 to reporting for December 2017

— on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of the Republic of Belarus (KND 1151075) from reporting for January 2007 to reporting for July 2010

Principles for levying indirect taxes when importing goods from or exporting to the countries of the Customs Union

The principle of collecting VAT by country of destination has been preserved

This means that exports of goods to Belarus and Kazakhstan are subject to a zero VAT rate, and when importing goods from these countries, you must pay import VAT.

Moreover, the right to a zero export VAT rate does not depend on whether the import of exported goods is taxed or not on the territory of Belarus or Kazakhstan (Article 3 of the CU Agreement). It turns out that for some goods a Russian exporter can declare a zero VAT rate, and a foreign importer may not pay tax at all.

The procedure for paying indirect taxes no longer depends on the country of origin of the goods

The previously valid Russian-Belarusian Agreement applied to transactions with those goods that were produced in Russia or Belarus (Federal Law of December 28, 2004 N 181-FZ).

Therefore, tax authorities often demanded from Russian importers of Belarusian goods a certificate of origin of goods in the ST-1 form (it could be obtained from the Chamber of Commerce and Industry of the Republic of Belarus). And despite the fact that this requirement is unlawful, only after the presentation of the certificate did they put a mark on the application for payment of indirect taxes, which the Belarusian exporter needed to confirm the zero VAT rate (Question 1 Letter of the Federal Tax Service of Russia dated 08.08.2006 N ШТ-6-03/780 @).

For reference

Members of the Customs Union are Russia, Belarus, Kazakhstan, Kyrgyzstan, Tajikistan, Uzbekistan (Treaty on the Establishment of the Eurasian Economic Community of October 10, 2000).

The new procedure for paying indirect taxes applies to all goods produced both in the countries of the Customs Union (Russia, Belarus and Kazakhstan) and in other countries (except for goods transiting to the Russian Federation) (Clause 2 of the Decision of the Interstate Council of the EurAsEC dated November 27, 2009 N 17).

Exporters must confirm the zero rate within 180 calendar days from the date of shipment of goods

This innovation is beneficial to participants in Russian-Belarusian transactions: after all, previously they had half as much time to confirm a zero tax rate - 90 days (Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of levying indirect taxes... dated September 15, 2004 (hereinafter - Agreement with Belarus)).

For reference

For the purposes of “export” VAT, the date of shipment is the date of the first primary shipping document issued to the buyer of goods or the first carrier (Clause 3 of Article 1 of the Protocol on CU Goods).

To confirm the zero rate, export transactions must be reflected in a regular VAT return.(Approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n) and submit it to the tax office along with documents (or copies thereof) (Clause 2 of Article 1 of the Protocol on CU Goods):

— agreements (contracts), taking into account amendments, additions and annexes to them;

— bank statements confirming receipt of proceeds to your account;

— an application received from your counterparty for the import of goods and payment of indirect taxes. This application must necessarily have a mark from the tax authority of Belarus/Kazakhstan on the payment of indirect taxes (exemption or other procedure for fulfilling tax obligations) (The form is approved by Appendix 1 to the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Customs Union on the paid amounts of indirect taxes dated December 11, 2009 (hereinafter referred to as the Protocol on Information Exchange)).

Note

To confirm the zero VAT rate on goods that were pre-declared before 07/01/2010 and for which the foreign counterparty has already paid indirect taxes, but which will be shipped after this date, instead of an application to the tax office, you must submit a copy of the customs declaration issued upon release of goods in free circulation (Clause 4 of the Decision of the Customs Union Commission dated June 18, 2010 N 293);

— transport (shipping) documents. These are ordinary transport documents (for example, form N 1-T "Consignment note") (Letter of the Ministry of Transport of Russia dated 05/24/2010 N OB-16/5460; Letter of the Federal Tax Service of Russia dated 06/08/2010 N ShS-37-3/3693 @);

— other documents confirming the validity of applying a zero VAT rate and (or) exemption from excise taxes.

If you do not submit a set of supporting documents within 180 days, you will have to pay VAT for the quarter in which the shipment date falls, and penalties (Article 75 of the Tax Code of the Russian Federation). Moreover, the amount of penalties will not be returned to you even if you subsequently confirm your right to a zero export rate.

The calculation of “import” VAT has changed

The tax base for “import” VAT must be determined on the date of registration of imported goods(Clause 2, 4, Article 2 of the Protocol on CU Goods). And VAT must be calculated on the cost of imported goods, increased by the amount of excise tax (if these are excisable goods). It should be defined as the transaction price payable to your supplier under the terms of the contract (Clause 2, Article 2 of the Protocol on CU Goods).

The new rule is very beneficial for importers of Belarusian goods - after all, previously, “import” VAT had to be paid on the amount that, in addition to the cost of purchased goods and excise taxes, was included (Clause 2 of Section I of the Regulations on the procedure for collecting indirect taxes (Appendix to the Agreement with Belarus)) :

— costs of delivery of goods, including transportation, loading and forwarding services;

- sum insured;

- the cost of containers and other reusable packaging that is not subject to return, if this container is a single unit with the goods;

— cost of packaging, including the cost of work.

Note

The basis for contracts for the manufacture of goods, leasing contracts, commodity exchange contracts, as well as commodity credit (commodity loan) agreements must be determined in a special manner (Clause 2, 3 of Article 2 of the Protocol on CU Goods).

The deadline for paying “import” VAT remains the same

“Import” VAT (excise tax) must be paid to the tax office no later than the 20th the month following the month of registration of imported goods (payment period stipulated by the leasing agreement) (Clause 7, Article 2 of the Protocol on CU Goods).

Note

If a foreign supplier shipped goods to you before July 2010 and this goods were placed under customs regime, and you accepted the goods for registration after 07/01/2010, then the “import” tax must be paid not to the tax authority, but to customs (Clause 3 of the Commission’s Decision Customs Union dated June 18, 2010 N 293).

"Import" VAT return - new

The importer must submit an “import” declaration to the inspection no later than the 20th the month following the month of acceptance of goods for registration. For delay in filing a declaration there will be a fine under Art. 119 of the Tax Code of the Russian Federation (Clause 8 of Article 2 of the Protocol on goods of the Customs Union).

The form of the new declaration has already been approved by the Ministry of Finance (Order of the Ministry of Finance of Russia dated July 7, 2010 N 69n). It will be applied starting from the July 2010 declaration.

There is already a form for an application for the import of goods, which must be submitted to the inspection along with the “import” declaration (The form is approved by Appendix 1 to the Protocol on the Exchange of Information). Only now it must be submitted to the inspection both in paper form - in four copies (and not in three, as previously when importing Belarusian goods), and in electronic form. The inspectorate must make marks on each of them and return three copies. Two of them must be sent to your exporting counterparty (Clause 8 of Art.

Rules for filing a return on indirect taxes

2 Protocol on Customs Union goods; Art. 2 Protocol on Information Exchange; clause 1 of Appendix 2 to the Information Exchange Protocol).

Attention! All importers must pay “import” VAT and submit a declaration on it, including VAT defaulters and those exempt from paying this tax (Clause 3 of Article 145, paragraph 3 of Article 346.1, paragraph 2 of Article 346.11, paragraph 4 of Article 346.26 Tax Code of the Russian Federation).

In addition, to declaration must be accompanied by other documents(copies) (Clause 1.2 - 1.5, clause 8 of Article 2 of the Protocol on CU Goods):

— a bank statement confirming payment of “import” VAT (if there is an overpayment of VAT, both “import” tax and regular domestic tax, a decision to offset it against the “import” tax);

— transport (shipping) documents;

— invoices of the counterparty, issued by him upon shipment (if their issuance is provided for by the legislation of the country of the counterparty);

— agreements (contracts) for the import of goods;

— information message (it is needed when importing goods from the territory of a third state - a member of the Customs Union and in some other cases).

Note

If you accepted the imported goods for registration and returned them in the same month due to inadequate quality, then such goods do not need to be included in the tax return. If you return the goods after the month in which they were registered, you will need to submit an updated declaration (Clause 9, Article 2 of the Protocol on CU Goods).

There are also rules for paying indirect taxes when performing work and providing services within the Customs Union. In general (with some exceptions), they are similar to those that operated in Russian-Belarusian relations (Article 5 of the Customs Union Agreement; Protocol on the procedure for collecting indirect taxes when performing work and providing services in the Customs Union of December 11, 2009).

And keep in mind: on the website of the Federal Tax Service of Russia in the section “Federal Tax Service of Russia” -> “Customs Union” the main documents related to the activities of the Customs Union are posted.

Customs and taxes, Customs Union

Who is required to submit an indirect VAT return and pay indirect VAT to the budget?
When importing goods from the EAEU countries (Belarus, Kazakhstan, Armenia, Kyrgyzstan) into the Russian Federation, the importer (organization or individual entrepreneur) is required to charge and pay VAT.
Russian organizations and individual entrepreneurs who apply special tax regimes (USN, UTII, etc.) are required to pay VAT on the cost of imported goods, as well as file a declaration.

There are also those who are exempt from filing an indirect VAT return and paying VAT to the budget:
Organizations and individual entrepreneurs that do not import goods into the Russian Federation from EAEU member states (Belarus, Kazakhstan, Armenia, Kyrgyzstan).

When is the indirect VAT return submitted and the tax paid?
The indirect VAT declaration is submitted no later than the 20th day of the month following the month in which goods imported from the EAEU countries were registered.
Payment of indirect VAT tax is made no later than the 20th day of the month following the month of registration of goods imported from the EAEU countries.

Where is the indirect VAT return submitted and the tax paid?
The declaration on indirect taxes and the application for the import of goods is submitted in the form approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n and Appendix No. 18 to the Treaty on the Eurasian Economic Union dated May 29, 2014, to the tax authority at the location of the organization (at the place of residence of the individual entrepreneur).

What happens if you fail to submit your indirect VAT return or submit it late?
The following types of liability are provided for late submission of indirect tax returns:
1) Failure to submit a declaration on time is subject to a fine of 5% of the amount of tax payable (additional payment) on the basis of this declaration for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 100 rubles (clause 1 of Art.

The declaration of indirect taxes when importing goods is submitted using a new form

119 of the Tax Code of the Russian Federation);
2) Delay in filing a declaration by more than 180 days, the fine will be up to 30% of the amount of tax payable on the basis of this declaration, and 10% of the amount of tax payable on the basis of this declaration, for each full or partial month, starting from 181st day (clause 2 of article 119 of the Tax Code of the Russian Federation).
Together with the declaration on indirect taxes, it is necessary to submit to the tax authorities the documents listed in clause 20 of the Protocol on the procedure for collecting indirect taxes in the EAEU (clause 6 of the letter of the Ministry of Finance of Russia No. 03-07-15/101 dated July 22, 2010)
For untimely submission of such documents, liability is provided for the same as for failure to submit documents necessary for tax control.

Starting from 2018, importers of goods from EAEU member countries will have to fill out a new declaration form for indirect taxes. In 2017, it was approved by the Federal Tax Service of Russia. We tell you about the new form, the deadline for submitting this report and from what period it begins to be valid.

Import from the EAEU

Let us recall that the abbreviation EAEU officially stands for the Eurasian Economic Union, which unites several countries of the post-Soviet space. As of 2018, the EAEU consists of 5 member states:

  • Armenia;
  • Belarus;
  • Kazakhstan;
  • Kyrgyzstan;
  • Russia.

Within the framework of the basic Treaty on the EAEU, there is a Protocol that regulates the collection of indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, and providing services (ratified by Law dated October 3, 2014 No. 279-FZ). Its paragraph 20 states that the payer (organization or individual entrepreneur) must submit a corresponding declaration to the Federal Tax Service. Its form is established by the authorized body of the state where the import is going (including under leasing).

For example, when importing from Belarus, the declaration is filled out in a form approved by the Russian Tax Service.

New declaration form

The current form of the declaration for indirect taxes since 2017 is fixed by order of the Federal Tax Service of Russia dated September 27, 2017 No. SA-7-3/765. Please note that it has been in effect since December 20, 2017.

This order also determines the electronic format for sending the declaration, as well as the procedure for filling it out. For example, it is taken into account that the organization may not have a seal.

In general, the declaration of indirect taxes when importing goods combines 2 payments:

  • value added tax;
  • excise tax

The new indirect tax return for 2017 consists of only 4 sheets and 3 sections. The structure is like this:

Please note that the example of filling out the 2017 indirect tax declaration will be correct even without including Sections 2 and 3. This is when there were no transactions with excisable goods. Thus, the title page and Section 1 must always be completed for delivery.

What changed

The previous form of declaration on indirect taxes - VAT and excise taxes - when importing goods from the countries of the Customs Union was approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

Let's name the main differences between the new form of indirect tax declaration and the previous form:

The most important innovation of the 2017 indirect tax declaration is the following: it is necessary to show not only the total amount of excise tax, but also a breakdown for each code of excisable goods separately. In addition, it is necessary to enter the country code according to OKSM.

For what period should I submit on a new form?

According to paragraph 20 of the mentioned Protocol to the Treaty on the EAEU, the deadline for submitting the declaration on indirect taxes for 2017 is until the 20th day of the month that follows the month of registration of imported goods (or the payment deadline provided for by leasing).

The member states of the Customs Union, which includes Russia, have ratified a special protocol. According to it, when importing goods from the territories of participating countries, value added tax is paid according to special rules. Let us note that the procedure for paying the tax was also explained by financiers in a letter dated September 8, 2010 No. 03-07-08/260.

Accrued tax

The procedure for calculating VAT when importing goods into Russia from countries participating in the Customs Union (the Republics of Belarus and Kazakhstan) is regulated by:

– agreement dated January 25, 2008, which was put into effect by decision of the Interstate Council of the EurAsEC dated May 21, 2010 No. 36 (hereinafter referred to as the Agreement);

– protocol ratified by Federal Law No. 98-FZ of May 19, 2010 (hereinafter referred to as the Protocol).

Who pays the tax

When importing goods into Russia from countries participating in the Customs Union, the tax is levied in the importer’s country, that is, in Russia (Article 3 of the Agreement). Consequently, when importing goods from the republics of Belarus and Kazakhstan, Russian buyers are required to calculate and pay VAT.

Moreover, if during normal import (import of goods from other countries) the tax is paid at customs, in this situation it is transferred to the budget through the tax office (Article 3 of the Agreement, paragraph 1 of Article 2 of the Protocol).

Please note: all importers are required to pay import tax, including:

– applying special tax regimes (“simplified” or “imputed”);

– who have received an exemption from paying value added tax in the manner prescribed by Article 145 of the Tax Code of the Russian Federation.

Grounds: paragraph 2 of Article 346.11, paragraph 4 of Article 346.26, paragraph 3 of Article 145 of the Tax Code of the Russian Federation. An exception is made only for those who import goods exempt from taxation under Article 150 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated September 8, 2010 No. 03-07-08/260).

Tax calculation procedure

The moment of determining the tax base is the date of acceptance of imported goods for registration (clause 2 of Article 2 of the Protocol). That is, the date of reflection of received goods on the account of the same name.

The tax base for importing goods from countries included in the Customs Union is the cost of imported goods. Paragraph 2 of Article 2 of the Protocol states that when goods are imported, their value is the transaction price specified in the contract, which the importing company must pay to the supplier. From this we can conclude that the amount actually transferred to the supplier does not affect the size of the tax base. In other words, the company must calculate the amount of tax based on the contractual value of the goods, converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date the tax base was determined. That is, on the date of acceptance of imported goods for registration.

Depending on the type of imported goods, the tax is 10 or 18 percent (clause 5, article 2 of the Protocol, clause 5, article 164 of the Tax Code of the Russian Federation).

Moreover, the VAT rate on goods imported from member countries of the Customs Union cannot exceed the tax rate that applies to similar goods produced in the Russian Federation. Basis: Article 3 of the Agreement.

Example 1.

In November 2010, the wholesale company Inter Shoes CJSC imported a batch of goods (shoes) to Russia from the Republic of Belarus. The cost of the shipment under the supply agreement is USD 44,000.

Let us assume that the dollar exchange rate on the dates of transactions is:

The company's accountant wrote:

DEBIT 41 CREDIT 60

– 1,364,000 rub. (44,000 USD x 31 rubles/USD) – goods are accepted for registration;

DEBIT 60 CREDIT 52

– 1,320,000 rub. (44,000 USD x 30 rubles/USD) – goods were paid to the supplier;

DEBIT 60 CREDIT 91

– 44,000 rub. (1,364,000 – 1,320,000) – reflected as positive;

DEBIT 19
CREDIT 68 subaccount “VAT calculations”

– 245,520 rub. (RUB 1,364,000 x 18%) – “import” VAT is charged for payment to the budget;

DEBIT 68 subaccount “VAT calculations”
CREDIT 51

– 245,520 rub. – “import” VAT is transferred to the budget.

Deadlines for tax payment and declaration submission

The “import” tax must be transferred to the budget no later than the 20th day of the month following the month in which the goods were registered. Reason – paragraph 7 of Article 2 of the Protocol.

Within the same period, the importer must draw up and submit a special declaration to the tax office (clause 8, article 2 of the Protocol).

Please note: if a company imports goods from member countries of the Customs Union, but does not pay (late) VAT or does not submit (submits with violations) tax returns, then the inspectorate has the right to forcibly collect the tax. In addition, the company may be assessed penalties and fines in accordance with the Tax Code of the Russian Federation (clause 9 of Article 2 of the Protocol).

Import must be confirmed

Along with a special declaration on indirect taxes, a package of documents confirming the import of goods from member countries of the Customs Union should be submitted to the inspectorate, in particular:

– application for the import of goods and payment of indirect taxes on paper (in four copies) and in electronic form;

– a bank statement confirming payment of tax to the budget;

– transport and shipping documents confirming the movement of goods to Russia (according to the forms established in the relevant states);

– invoices for the shipment of goods (if their execution is provided for by the legislation of the member states of the Customs Union);

– an agreement (contract) on the basis of which goods are imported into Russia.

This procedure is established by paragraph 8 of Article 2 of the Protocol.

After the importing company submits a package of necessary documents to the inspection, the Federal Tax Service is obliged to check them and confirm the fact of payment of the “import” tax within 10 working days. To do this, inspectors put appropriate marks on the application.

Similar explanations are given in the letter of the Federal Tax Service of Russia dated August 13, 2010 No. ШС-37-2/9030@.

Tax can be deducted

Indeed, the amount of paid “import” tax can be deducted, but for this the general conditions for tax offset must be met:

– goods purchased for transactions subject to VAT (for resale);

– the goods have been accepted for registration, which is documented.

There are a number of additional requirements. Let us turn to paragraph 11 of Article 2 of the Protocol and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

From these norms it follows that a company has the right to accept “import” tax as a deduction if, in addition to the general requirements, the following conditions are also met:

– the amount of tax is transferred to the budget and reflected in a special declaration on indirect taxes;

– the fact of tax payment is confirmed by relevant documents.

Papers confirming the fact of tax payment are a bank statement and an application for the import of goods with a tax office mark.

The details of the import application and payment order for the transfer of tax must be recorded in the purchase ledger.

The importer has the right to offset the tax paid when importing goods from the countries of the Customs Union no earlier than the tax period in which all the above conditions are met.

Example 2.

The wholesale company imports shoes from the territory of the Republic of Belarus. The company imported a batch of goods worth 1,500,000 rubles.

The amount of “import” VAT is 270,000 rubles. (RUB 1,500,000 × 18%).

The importer transferred the tax to the budget on September 20. On the same day, he submitted to the inspectorate a special declaration on indirect taxes and a package of necessary documents.

Inspectors put appropriate marks on the application for the import of goods. In September, I registered an import application and a payment order for the transfer of tax in the purchase book. Consequently, the company has the right to deduct the amount of “import” tax (270,000 rubles) in September 2010.

On October 20, the company filed a general VAT return for the third quarter, in which in section 3 on line 190 (where deductions of “import” tax on imports from the Republic of Belarus are reflected) the amount of 270,000 rubles was indicated.

The importer transferred the tax to the budget on October 20, 2010. On the same day, he submitted to the inspectorate a special declaration, a package of necessary documents and a general VAT declaration for the third quarter. Accordingly, the import application (with inspectors’ marks) and the “payment” for tax payment were registered in the purchase book in October.

Thus, the company can deduct the amount of “import” tax only in October 2010. This amount (RUB 270,000) will be reflected in the general VAT return for the fourth quarter.

But what if the importer applies a special regime?

If the importer applies a simplified taxation system or is considered a payer of “imputed” tax, then he cannot accept the paid “import” tax as a deduction.

The fact is that only payers of this tax have the right to offset the value added tax.

But companies in special regimes are not like that.

A simplified company with the object “income minus expenses” can include the amount of this tax in tax costs:

– or on the basis of subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (VAT amounts on paid purchased goods, the cost of which is included in expenses);

– or in accordance with subparagraph 11 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (amounts of customs duties paid when importing goods into the territory of Russia).

But when “simplified” with the object “income”, the paid “import” VAT is not reflected in tax accounting.

In accounting, the amount of “import” tax is included in the cost of purchased goods.

Important to remember

When importing goods from countries participating in the Customs Union, the “import” tax is calculated and paid in a special manner. It is reflected in a special declaration on indirect taxes, which is submitted to the inspectorate no later than the 20th day of the month following the month in which imported goods are registered. Along with the declaration, a package of supporting documents is submitted. The “import” tax paid can be offset and reflected as part of tax deductions in the general VAT return.