The procedure for paying VAT when importing goods from the Republic of Armenia has been approved

Importing products or receiving services from foreign contractors are mandatory transactions subject to VAT. The status of the Russian taxpayer is not important in this case - these are legal entities operating under the OSN, economic entities exempt from VAT, and “simplified” enterprises applying special tax regimes.

Goods/services received from abroad are subject to VAT if the following conditions are met:

• they will be resold exclusively within Russian territory;
• the foreign counterparty-supplier is not a tax resident and is not registered with the regulatory authorities of the Russian Federation.

VAT is not charged only on certain characteristic groups of commercial products:

• products received under a foreign trade agreement as gratuitous assistance;
• special-tech equipment not created by domestic companies;
• printed publications and cultural rarities for museums, libraries, archives;
• specific modifications of drugs.

VAT rates for the import of goods and services

For taxation of goods or services imported from abroad, standard tax rates are applied - 0%, 10%, 18%. To correctly use the required percentage during customs clearance and VAT calculations, follow the proposed algorithm:

• identify the product code according to the Unified Customs Tariff of the Customs Union ;
• compare the code with the lists of goods taken into account at a 10% rate ;
• in the absence of the required code in the specified lists approved by the Government of the Russian Federation, a rate of 18% .

The specificity of the calculation and payment of “import” VAT is the fact that the required calculations must be made before the item of trade leaves the customs post. Payment of VAT is made directly to the customs authority, as part of the mandatory payments for clearance.

The importer independently determines the tax base, product code and the amount of VAT required to be paid. If a problematic situation arises when customs applies a higher tax rate than the one calculated by the declarant, the importer can appeal to a higher customs authority.

The importer is given 15 days from the date the cargo crossed the Russian border to pay VAT when drawing up a customs declaration. Each day of delay in remitting tax will “cost” the buyer 1/300 of the key rate, multiplied by the full value of the cargo according to the declaration.

VAT on imports from EAEU countries

In case of mutual trade with the former union states, VAT on imported goods or services is calculated according to an elementary scheme, and the payment of the budget fee is made to the treasury account of the territorial tax inspectorate.

The object for VAT taxation in the case of imports from the EAEU powers is determined as the cost of the purchased commodity mass, increased by the amount of excise duty (if necessary). The moment of formation of the tax base is determined by the calendar date when the imported goods are recorded in warehouse accounting. The amount of VAT is determined by simply multiplying the cost of purchased commodity products and the required tax tariff.

At the close of the quarter in which import transactions involving the movement of goods from the EAEU were carried out, the Russian importing company (IP) is obliged to submit a VAT declaration to the fiscal authority. The document must be submitted by the 20th day (inclusive) of the month following the reporting period.

Important: the “import” VAT declaration is submitted in the form of a “paper” document. Electronic reporting is used only by those taxpayers whose staff exceeds 100 people.

Simultaneously with submitting the VAT return, the importer is obliged to pay tax according to the banking parameters of “his” tax department. The payment order applies a separate BCC for VAT when importing from neighboring countries.

Who pays the tax

All organizations and entrepreneurs that import goods from countries participating in the Customs Union are required to pay VAT. Even if a special tax regime is applied or exempted from this tax (clause 13 of Annex 18 to the Treaty on the Eurasian Economic Union, clause 3 of Article 346.1, clause 2 of Article 346.11, clause 4 of Article 346.26, clause 3 of Art. 145 of the Tax Code of the Russian Federation).

Only citizens who import goods for personal needs and purposes not related to business activities do not pay VAT on imports (Clause 6, Article 72 of the Treaty on the Eurasian Economic Union).

Another thing is that there are cases when imported goods are not subject to tax. In particular, you will not have to pay VAT if you import the following goods:

• in the regime of a free customs zone and a free warehouse;

• exempt from taxation. Their list is given in Article 150 of the Tax Code of the Russian Federation. Over time, an organization may change the purpose of using the imported goods, in connection with which it was exempt from taxation. In this case, she will have to pay VAT on a general basis;

• when transferred within one organization (for example, from one structural unit to another).

This is stated in paragraph 6 of Article 72 of the Treaty on the Eurasian Economic Union, paragraphs 13 and 25 of Appendix 18 to the Treaty on the Eurasian Economic Union, subparagraph 3 of paragraph 1 of Article 151 of the Tax Code of the Russian Federation.

Attention: to check whether an imported product is subject to VAT or not, rely strictly on Article 150 of the Tax Code of the Russian Federation. It is incorrect to apply Article 149 in this case.

The fact is that some goods that are not taxed when sold in Russia - that is, those named in Article 149 of the Tax Code of the Russian Federation - may be subject to VAT upon import. That is, it is possible to correctly determine whether to pay VAT on imported goods or not only under Article 150 of the Tax Code of the Russian Federation.

For example, scrap and waste of ferrous metals are named in Article 149 of the Tax Code of the Russian Federation. But they are not named in Article 150 of the same code. Therefore, when importing such goods into Russia, VAT must be paid. But when selling - no. Such clarifications are given by the Federal Tax Service of Russia in a letter dated September 18, 2014 No. GD-18-3/1260.

Situation: who must pay VAT when importing goods into Russia from countries participating in the Customs Union under an intermediary agreement: the intermediary or the importer?

When importing goods from countries participating in the Customs Union, VAT must be paid by the importer - the owner of the goods.

Let me explain. According to the current rules, when goods are imported into Russia from countries participating in the Customs Union under intermediary agreements, VAT is paid by the Russian organization to which ownership of the goods is transferred. Therefore, the Russian organization-importer must pay the tax on the import of goods from Belarus, Kazakhstan, Armenia and Kyrgyzstan independently.

This follows from the provisions of paragraphs 13, 13.3 of Appendix 18 to the Treaty on the Eurasian Economic Union. The regulatory agencies gave the same explanations before the conclusion of this agreement (letters from the Ministry of Finance of Russia dated August 15, 2005 No. 03-04-08/237 and the Federal Tax Service of Russia dated October 10, 2005 No. MM-6-03/842).

The amount of VAT accrued upon import must be reflected in the declaration of indirect taxes, the form of which was approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n. Intermediaries do not draw up this declaration - importers - owners of imported goods - are also required to submit it (clause 1 of the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n, clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union). The VAT amount indicated in the indirect tax return is transferred to line 160 of section 3 of the general VAT return. After this, the importer - the owner of the imported goods - can accept the paid tax as a deduction.

Situation: is it necessary to pay VAT when importing goods from a country that is a member of the Customs Union? The ownership of the goods has not passed to the buyer. The buyer returns the goods because the terms of the transaction are not fulfilled

No no need.

According to the current rules, when importing goods into Russia from countries participating in the Customs Union, VAT is paid by the importer - the owner of the goods. And the owner is the Russian organization to which the ownership of the goods has been transferred in accordance with the terms of the agreement (contract). This is stated in paragraph 13 of Appendix 18 to the Treaty on the Eurasian Economic Union.

The buyer's ownership of the goods arises from the moment of their transfer, unless otherwise provided by the contract (Clause 1 of Article 223 of the Civil Code of the Russian Federation). When special conditions are specified in the contract (for example, ownership transfers after payment), then until they are met, the buyer is not the owner of the goods. This means that under such circumstances the importer does not have to pay VAT when importing goods.

Since the returned goods were not listed on the buyer’s balance sheet, there is no sale when the goods are returned to the seller. This means that the object of VAT taxation does not arise (clause 1 of Article 146 of the Tax Code of the Russian Federation).

VAT on imports from countries outside the EAEU

When importing goods/services into Russian territory from countries outside the Eurasian Union, the importer is required to pay not only mandatory duties, but also VAT at customs. The procedure for calculating and paying taxes is regulated not only by the Tax Code of the Russian Federation, but also by the Customs Code.

Keep in mind: VAT at customs is paid not at the end of the reporting period, but before the completion of the procedure for releasing the goods from the customs post.

The formula by which the importer calculates the amount of VAT payable is as follows:

VAT = (TSt + VTP + A) x St

where: Tst – the value of the goods indicated in the customs declaration; ICT – the amount of import customs duty; A – excise tax (if necessary); St – VAT rate (%, 10%, 18%).

You need to know: if the imported goods are not subject to customs duties and excise taxes, then the amount of VAT is determined by multiplying the customs value by the desired tax rate.

To avoid conflicts with the customs service due to incorrect calculation of tax, it is advisable for the importer to calculate VAT separately for each group of goods.

Who takes into account import VAT and how?

There is a difference between including VAT on the cost of goods and accounting for VAT on expenses. Let's figure it out.

VAT on import of services

Receiving services from a foreign counterparty does not require documentation at the customs post. A legal entity or individual acting as a buyer is a tax agent and must withhold the amount of VAT from the supplier and transfer it to the federal budget.

The documentary basis for payment is a contract, in which it is necessary to state the condition that the amount of VAT is included in the total cost of the service provided. If there is no such clause in the contract, then the importer will be required to pay VAT in excess of the contract amount, at his own expense.

If the work and services performed by the foreign partner are subject to Art. 149 of the Tax Code of the Russian Federation and are not subject to VAT, the importer is relieved of the duties of a tax agent - he must neither calculate nor transfer tax to the budget. However, he retains the obligation to submit a VAT return with completed section 7 to the tax authority at the place of his registration.

How to pay tax

When importing goods into Russia, VAT is paid in the importer’s country, that is, this must be done by the buyer himself in Russia. This rule also applies to imports from countries participating in the Customs Union (Clause 4, Article 72 of the Treaty on the Eurasian Economic Union).

But if during normal import (import of goods from other countries) buyers pay tax at customs, then when importing from the Customs Union, VAT must be transferred to the budget through the tax office (clause 4 of article 72 of the Treaty on the Eurasian Economic Union, clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union). You need to transfer VAT through the inspection:

• from goods that are manufactured in countries participating in the Customs Union and imported into Russia,

• from goods that are manufactured in other countries and released for free circulation in the territory of the Customs Union.

Situation: is it necessary to charge VAT on the cost of work or services that a Belarusian (Kazakh, Armenian, Kyrgyz) organization provides to a Russian organization? A Belarusian (Kazakh, Armenian, Kyrgyz) organization is not tax registered in Russia

The answer to this question depends on the type of work performed (services provided) and on which state is recognized as the place of implementation of these works (services).

As a general rule, the place of sale of work (services) is the territory of the country in which the performing organization is registered as a taxpayer (subclause 5, clause 29 of Appendix 18 to the Treaty on the Eurasian Economic Union). An exception is provided for works (services) listed in subparagraphs 1–4 of paragraph 29 of Annex 18 to the Treaty on the Eurasian Economic Union. For example, the place of sale of advertising (marketing, legal, consulting, etc.) services is considered to be the territory of the state where their buyer or customer is registered (subclause 4, clause 29 of Appendix 18 to the Treaty on the Eurasian Economic Union).

If the place of sale of services is the territory of Russia, then the customer of services provided by a Belarusian (Kazakh, Armenian, Kyrgyz) organization must fulfill the duties of a tax agent for VAT (clause 1 of article 161 of the Tax Code of the Russian Federation, clause 28 of Appendix 18 to the Treaty on the Eurasian Economic union). That is, withhold and transfer to the budget VAT on the cost of services provided. After paying the amount of input tax, the customer has the right to deduct (clause 3 of Article 171 of the Tax Code of the Russian Federation).

If the place of sale of services is not the territory of Russia, then the object of VAT taxation under Russian legislation does not arise (subclause 4, clause 1, article 146 of the Tax Code of the Russian Federation, clause 28 of Appendix 18 to the Treaty on the Eurasian Economic Union). Do not deduct the amount of VAT (its equivalent) paid to foreign counterparties under the laws of other states. The deductions provided for in paragraph 2 of Article 171 of the Tax Code of the Russian Federation do not apply to amounts of taxes paid abroad.

In situations where a Belarusian (Kazakh, Armenian, Kyrgyz) organization performs work for a Russian organization to process customer-supplied raw materials with subsequent export of processed products to Russia, the Belarusian (Kazakh, Armenian, Kyrgyz) party will have to charge a tax at a rate of 0 percent. In this case, the tax base is the cost of work performed on the processing of customer-supplied raw materials (including excise tax, if the goods are excisable). This is stated in paragraph 31 and section II of Annex 18 to the Treaty on the Eurasian Economic Union. The place of performance of work is recognized as the territory of the member countries of the Customs Union. If in the future processed products are imported into Russia, the Russian organization will have to charge VAT on the imported processed products based on the cost of the services provided to it in the manner prescribed for the import of goods from countries participating in the Customs Union. This follows from the provisions of paragraph 14 of Annex 18 to the Treaty on the Eurasian Economic Union.

An example of how to reflect in accounting the amount of VAT on the cost of services provided to a Russian organization by a Belarusian organization. The place of sale of services is the territory of the Republic of Belarus. The Belarusian organization is not tax registered in Russia

Alpha LLC conducts activities in Russia that are subject to VAT. "Alpha" entered into an agreement with a Belarusian transport company for the transportation of materials across the territory of the Republic of Belarus (from Minsk to Brest). The cost of transport services is 35,400 rubles. (including VAT – 5400 rubles).

The place of sale of transport services is the territory of the Republic of Belarus (subclause 5, clause 29 of Appendix 18 to the Treaty on the Eurasian Economic Union).

VAT on the cost of transport services was charged to the organization under the laws of a foreign state (and not in accordance with Russian legislation). Therefore, the Alpha accountant did not deduct the amount of input VAT. In accounting, the accountant included the tax amount as an expense.

The following entries were made in Alpha's accounting:

Debit 20 Credit 76 – 30,000 rub. – the costs of transporting materials on the territory of the Republic of Belarus are reflected;

Debit 19 Credit 76 – 5400 rub. – reflects the amount of VAT presented by the transport company;

Debit 20 Credit 19 – 5400 rub. – the amount of input VAT is allocated to production costs.

Right to tax deduction for VAT

According to the generally established rule, taxpayers who have paid VAT at the customs post have the opportunity to declare a deduction in the declaration for the amount of tax paid. The provision of a deduction is guaranteed if the following criteria are met:

• imported goods will be used on Russian territory in transactions subject to VAT;
• imported products will be resold in the future;
• a tax deduction can be claimed by a Russian company only in the quarter when the goods are registered;
• receipt of imported goods is confirmed by an invoice, contract or customs declaration;
• payment of VAT is certified by primary documents received at customs.

If the importer is a business entity exempt from VAT or operating under a special regime, then the tax deduction is not applied. The VAT paid at customs will be taken into account in the nominal price of the goods upon receipt and subsequent sale.

Information about received imported goods/services is subject to entry into the purchase book indicating the amount of VAT. The prerequisite for registering the fact of purchase is payment of tax and an import statement certified by the tax authority.

We subtract import VAT

You can deduct VAT if you apply the normal tax regime and are not exempt from paying VAT. Deduction of import VAT is possible only after you have paid it and you have all the documents to confirm this. There are no other official conditions for tax deduction; however, tax authorities often also require you to provide a statement that you imported the goods and paid tax on them. However, this is not a mandatory condition, and you have every right to refuse to comply with it.

An organization can submit documents for deduction only when several conditions are met. Product was purchased:

1. In order to use it only on the territory of the Russian Federation, either for temporary transport, or for its processing;
2. The product was purchased for an activity that is subject to value added tax;
3. The product has been accepted for accounting.

Attention: if at least one condition is not met, then you do not have the right to apply for a deduction.

Documents to confirm the right to deduct VAT

The initial documents allowing the importer to claim VAT deduction are:

• foreign trade contract with a foreign supplier;
• invoice for payment from the supplier (invoice);
• customs declaration - customs declaration (copy);
• bank statements, certified duplicates of payment orders.

All documents justifying the application for a VAT tax deduction when importing goods should be kept for at least four years.

Tax deduction for prepayment

In most cases, for foreign trade deliveries, prepayment is practiced. When transferring an advance payment for the upcoming receipt of goods, the buyer pays VAT on the advance payment amount.

In order to avoid duplicate taxation, VAT on advances made can be declared as a tax deduction during customs clearance of goods delivery and payment of the final amount of VAT.

Many Russian companies prefer not to deal with customs clearance of imported goods themselves, but delegate this procedure to intermediaries. If VAT at customs was paid by a third party, but at the expense of the importer and on his behalf, then the amount paid can be recorded as a tax deduction.

Country of Origin Certificate

Certificate of country of origin - issued by the Chamber of Commerce and Industry (CCI) of the Sender's country, there are three types: form “A” (for developing countries of the far abroad), form “ST-1” (for CIS countries) and in the general form (for all others countries). The certificate of origin of goods is not a mandatory document; in its absence, customs clearance of the cargo is carried out in the usual manner. The main document confirming the country of origin of the declared cargo. Only a correctly completed original Certificate of Origin Form “A” or ST-1 can be one of the components for obtaining preferential duty on goods from developing and least developed countries and conditional assessment of duty for CIS countries.

IMPORTANT if the Certificate of Origin indicates:

• net/gross weight and quantity - it was no less than that of the declared cargo;
• numbers and dates of the INVOICE and Contract - they exactly coincided with the numbers and dates of the INVOICE and Contract.