When can you use currency?
Transactions in foreign currency between Russian organizations are prohibited and are carried out only in Russian rubles (Article 9 of the Federal Law of December 10, 2003 No. 173-FZ).
But there are special cases when payments in foreign currency between residents are allowed. And there are quite a lot of such situations:
- When transferring funds in rubles from an account opened by one resident outside Russia to the account of another resident in one of the domestic banks.
- When resident legal entities carry out a number of transactions in currency credited to their foreign accounts. This includes wages to employees of representative offices located abroad, payment and reimbursement of travel expenses to employees of such branches.
- When paying various budget fees and taxes in foreign currency to the federal or municipal budget of the relevant state.
- When transferring foreign currency from foreign accounts of an individual resident of the Russian Federation to Russia to the accounts of other individual residents opened in Russian banks.
- If a currency transfer is made from Russian accounts to foreign ones between resident individuals who have close family ties, for example, they are spouses.
- For settlements related to obtaining bank/commercial loans from an authorized bank.
- When transferring foreign currency wages to diplomatic missions to the accounts of resident individuals who work there.
We will consider another situation when in contracts with the organization’s counterparties it can be stated that payment is made in ruble amounts, and prices are determined in foreign currency (ye) (clause 2 of Article 317 of the Civil Code of the Russian Federation).
Usually, payment under contracts is carried out at the agreed rate, most often it is equal to the rate of the Central Bank of the Russian Federation, but there are situations when deviations are specified in contracts and a different rate is established. This deviation can be by any percentage from the rate of the Central Bank of the Russian Federation or by an arbitrarily specified part.
But it is worth remembering that all assets expressed in conventional units are in this case subject to mandatory conversion into rubles.
The use of conventional units when making transactions is a way of setting a price that is determined at the time of payment.
How to set up currency accounting in 1C: Accounting 8
Initially, you should fill out the list of currencies. To do this, you should go to the “Directories” - “Currencies” section, where you can create an arbitrary currency or select from the classifier.
The currency rate is determined in several ways: it is entered manually, downloaded from the Internet, calculated using a formula, or depends on the rate of another currency, i.e. it decreases or increases by some percentage of the reference currency (Fig. 1).
Fig.1
In order for settlements to be made in conventional units for a specific transaction with a counterparty, you should create an agreement in which you must indicate that: “Price” is set in the currency we need, which can be selected from a previously downloaded directory, and “Payment” is made in rubles (Fig. .2).
Rice. 2
After this, the program is ready for foreign exchange transactions.
When choosing a contract for settlements in cu. Accounting accounts will be automatically added to all documents:
- 60.31 “Settlements with suppliers and contractors (in monetary units)”;
- 60.32 “Settlements for advances issued (in cu).”
- 62.31 “Settlements with buyers and customers (in monetary units).”
- 62.32 “Calculations for advances received (in cu).”
It should be noted that when accepting goods for accounting in the document “Receipts (acts, invoices)” in the tabular part, the cost of goods is indicated in monetary units, the same applies to the “Sales” documents.
