Payment and recovery of VAT when importing goods from China to Russia

Accounting entries for VAT when importing goods

VAT transactions when importing goods can be presented as follows:

• posting of imported goods – Debit to account 41 “Goods”, Credit to account 60 “Settlements with suppliers and contractors”;
• customs VAT was calculated - D 19 “VAT on acquired values”, K 76 “Settlements with various debtors and creditors”;
• the customs duty on imported goods is reflected - D 41 “Goods”, K 76 “Settlements with various debtors and creditors”;
• customs duty is reflected - D 41 “Goods”, K 76 “Settlements with various debtors and creditors”;
• the services of an intermediary/agent (customs representative) for customs clearance of goods are reflected - D 41 “Goods”, K 60 “Settlements with suppliers and contractors”;
• value added tax on the services of an intermediary/agent is taken into account - D 19 “VAT on acquired values”, K 60 “Settlements with suppliers and contractors”;
• accepted for deduction of VAT – D 68 “Calculations for taxes and fees”, K 19 “VAT on acquired values”;
• the debt for imported goods was paid - D 60 “Settlements with suppliers and contractors”, K 52 “Currency accounts”;
• the exchange rate difference in settlements with foreign suppliers is reflected - D 60 “Settlements with suppliers and contractors”, K 91 “Other income and expenses” under the subaccount “Other income”.

A person who is not a VAT payer (“simplified”), working without VAT, uses the same transactions upon receipt of imported goods. If an organization (entrepreneur) applies the “income-expenditure” simplified tax system or pays the unified tax system, VAT is taken into account in expenses. Similarly - if goods are purchased by an enterprise on OSNO for activities not subject to indirect taxes. Enterprises and entrepreneurs on UTII and the “income” simplified tax system do not take VAT into account at all.

If the customs authority adjusts the customs value, then the following entries are used in accounting: to reflect the amounts of VAT subject to additional payment under the CTS - D 19, K 68, adjusted VAT - similarly, adjusted VAT previously accepted for deduction - D 68, K 19.

The specified entries are used when paying VAT when importing from any country into Russia, including China, Italy, Turkey, etc. More information about VAT accounting entries for imports can be found here.

Additional payment on customs receipt: accounting and tax accounting

By monitoring the customs value of goods before their release for domestic consumption in Russia, customs officers may detect signs of unreliability or insufficient confirmation of the declared information about the customs value.
Then the customs authority conducts an additional check on the basis of Art. 69 of the Customs Code of the Customs Union (TC CU). In this case, the declaring organization may be asked to provide additional documents and a deadline for their submission may be set (clause 3 of Article 69 of the Labor Code of the Customs Union).

If the additional verification of customs value does not fit within the time limits established by Art. 196 of the Customs Code of the Customs Union for the release of goods, then the decision to conduct an additional inspection is not a basis for refusing to release goods. The release of goods is carried out subject to the provision by the declarant of security for the payment of customs duties and taxes determined by the customs authority in accordance with clause 5 of Art. 88 Labor Code of the Customs Union (Clause 2, Article 69 Labor Code of the Customs Union). One of the ways to ensure the payment of customs duties and taxes is the pledge of the declarant’s property, including the pledge of funds (Clause 1, Article 86 of the Customs Code of the Customs Union, Article 140 of the Federal Law of November 27, 2010 No. 311-FZ “On Customs Regulation in the Russian Federation”, Article 336 of the Civil Code of the Russian Federation). That is, the additional amount paid at customs in the situation under consideration is precisely the amount of the cash deposit.

Customs officers confirm the payment of a cash deposit by issuing a customs receipt. If the customs authority conducts an additional check of the customs value of goods, such a receipt is issued for the amount of the deposit made without calculating the amount of security for payment of customs duties and taxes and filling out additional sheets. Information on the amount of the cash deposit is indicated on the main sheet of the customs receipt (clauses 5 and 8 of the Instructions on the procedure for using customs receipts, approved by Order of the Federal Customs Service of Russia dated June 2, 2011 No. 1176).

If the declarant does not submit on time the documents, information and (or) explanations of the reasons why they cannot be submitted requested by the customs authority, or such documents and information do not eliminate the grounds for conducting an additional inspection, the customs authority, based on the results of the additional inspection, makes a decision on adjustment the declared customs value of goods based on the information at his disposal (clause 4 of article 69 of the Customs Code of the Customs Union).

According to Art. 334 of the Civil Code of the Russian Federation, ownership of the pledged item does not pass to the pledgee until a legal decision on such a transfer is made. Consequently, until the customs authority makes a decision to adjust the declared customs value and, accordingly, increase the amount of customs payments, the amount of the cash deposit withheld by customs is not a customs payment and is not recognized as an expense either in the accounting or tax records of the declarant (clauses 2, 3 of PBU 10 /99 “Expenses of the organization”, Article 252, paragraph 32 of Article 270 of the Tax Code of the Russian Federation).

The amount of security issued for the fulfillment of obligations is accounted for in off-balance sheet account 009 “Collateral for obligations and payments issued” (Instructions for using the Chart of Accounts).

Thus, when a cash deposit is paid at customs, the following entries are made:

Debit 76 “Settlements with various debtors and creditors” Credit 50 “Cash” (51 “Settlement accounts”)

- the amount of the deposit has been paid;

Debit 009

— reflects the amount of security issued for the obligation.

If, based on the results of an additional inspection, the customs authority decides to accept the customs value of goods declared by the declarant, then a refund (offset) of the security amounts is made in accordance with Art. 90 Labor Code of the Customs Union (Clause 5, Article 69 Labor Code of the Customs Union). In this case, the organization makes the following entries:

Credit 009

— the amount of the issued security for the obligation is written off (as of the date the decision was made by the customs authority);

Debit 50 (51) Credit 76

— the amount of the deposit was received back.

If the organization has not submitted the requested documents within the prescribed period or they have not satisfied the customs officers, then on the date the customs authority makes a decision to adjust the declared customs value, additional customs payments must be assessed and offset against the amount of the cash deposit.

Customs payments, the amount of which may depend on the size of the customs value of the goods, include customs duties, import VAT and excise taxes.

If the value of goods at the time the customs authority makes a decision has not yet been formed, then the amount of additional customs duty:

— in accounting it is included in the cost of goods (clause 6 of PBU 5/01 “Accounting for inventories”);

- in tax accounting, depending on the accounting policy, it either refers to other expenses associated with production and sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation), or is included in the cost of the goods (clause 2, article 254, article 320 Tax Code of the Russian Federation).

If the cost of goods at the time of making the decision has already been formed, then the amount of additional customs duty:

- in accounting, depending on the accounting policy, it is included in sales expenses or other expenses (clause 5, 11 of PBU 10/99);

— in tax accounting refers to other expenses associated with production and sales (subclause 1, clause 1, article 264 of the Tax Code of the Russian Federation).

In this case the following wiring is done:

Credit 009

— the amount of issued security for the obligation is written off;

Debit 41 “Goods” Credit 76

— an additional duty is charged (included in the price of the goods) with the cash deposit offset;

Debit 44 “Sales expenses” (91-2 “Other expenses”) Credit 76

— an additional duty is charged (not included in the price of the goods) with the cash deposit offset;

Debit 19 “Value added tax on purchased assets” Credit 68 “Calculations for taxes and fees”

— additional import VAT has been charged;

Debit 68 Credit 76

— the amount of the cash deposit is counted towards the additional VAT payment.

VAT on imports

It is levied by government agencies when exporting or importing products across state borders.

The main duties for foreign trade participants include:

Customs fees

Such payments are charged in the following cases:

• as a fee for processing the product at customs;
• for the presence of products in a customs warehouse;
• for customs escort, etc.

Customs duties are paid when exporting or importing goods.

Excise taxes

Such fees are charged when transporting products and consumer goods, the list of which is established by the Legislation of the Russian Federation.

Article 181 of the Tax Code contains all the necessary information about excisable products.

VAT

VAT - value added tax. This payment must be made before the products are released from customs. The following indicators are used to calculate VAT:

• customs value of transported products;
• excise tax;
• current rate;
• the amount of customs duty that is payable.

To calculate value added tax, you need to add up the cost of the product, excise tax and duty. The resulting number must be multiplied by the current bet.

What does not apply to customs duties?

Payments collected from participants in foreign economic activity:

• Special. Some goods imported into the country may negatively affect domestic production, reducing its profitability. This type of duty protects Russian manufacturers from bankruptcy.
• Anti-dumping. They prevent the sale of goods brought from abroad at dumping prices.
• Compensatory. They are levied only when subsidies were used in the production or transportation of products.

Collection of these types of duties is carried out in a special manner in accordance with the current Legislation.

Postings and operational accounts for customs duties for exports

What are wiring? This is an accounting term that means recording various changes in the condition of a particular product in the documentation.

To what account should customs payments be attributed when exporting products? When exporting goods outside the territory of the state, the procedures are written off from account 90, subaccount 5 to account 76. The procedure is documented by posting D90/5 K76.

As a rule, when exporting products, the VAT rate is 0%. In other words, the foreign trade participant receives compensation from the state budget for repayment of this payment. But there are some exceptions for such cases:

• sales and delivery of products are carried out in the Republic of Belarus;
• export of petroleum products.

To receive reimbursement for VAT expenses, you must provide the government agency with the following basic documents:

• a contract concluded between a foreign trade participant and a foreign representative;
• a document from a banking organization confirming a financial transaction;
• cargo customs declaration.

The payer must comply with the deadlines for submitting documents. They are 180 days after drawing up the declaration.

After submitting the required package of documents to the customs authority, VAT refund is carried out within 3 calendar months.

To which accounts should payments for import transactions be attributed?

The declaration of goods transported to the territory of the state must be carried out within the strictly established time frames established by the Legislation of the Russian Federation. They are 15 days after the day of delivery of products and necessary means of transport.

The following types of payments are charged upon import:

• customs duty;
• excise taxes;
• fees required to cover customs clearance costs;
• value added tax (as opposed to export transactions).

The payer must pay all these payments on time. The deadline for paying customs duties is before drawing up the declaration or simultaneously with its submission. But standard deadlines must be observed - no later than 15 calendar days after the products arrive at the territory of the customs authority.

The import payment account may vary depending on the type of product transported:

• If materials are transported, then the entry for the advance payment for customs is D15 K76.
• If goods are transported, then the wiring is D41 K76.

All customs payments payable by foreign trade participants are expressed in the same currency as the customs value of the imported products.

In order for cargo transportation across the border to go smoothly, it is necessary to calculate customs duties and fees correctly. Foreign trade participants should learn how to calculate payments independently. Information about the types of payments in the customs declaration is in this article. These are mandatory payments for export/import operations.

VAT on import

When accounting for import transactions, special attention should be paid to such payment as value added tax. The main difference between import transactions and export transactions is the taxpayer’s obligation to pay VAT.

The formula for calculating this payment includes the following components:

• excise taxes;
• customs value of transported products;
• customs duty.

All these indicators are added together to obtain value added tax.

Posting for VAT calculation - D19/3 K68/1. In subsequent operations and procedures, the reverse of this wiring is used - D68/1 K 19/3.

In addition, watch the video tutorial “Capitalization of imported goods” in the 1C program:

So, the payment of customs duties is regulated by the Customs Code of the Customs Union. And VAT and excise taxes refer to tax payments. That is why they must be strictly separated in accounting. It allows you to monitor the implementation of payments and compliance with all repayment deadlines established by the Legislation of the Russian Federation.

You can find more information on the topic in the Customs payments section.

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An organization that purchases goods (services) abroad of the Russian Federation must pay VAT when importing the purchased goods (services) at customs. Let's look at how to calculate, charge and receive a deduction for VAT paid at customs when importing, how to reflect import VAT in the purchase book and declaration, as well as transactions generated for VAT when importing goods and services.

Payment of import customs duties by accounting entry in 1s 30

Accounting, taxation, reporting, IFRS, analysis of accounting information, 1C: Accounting

09/22/2004 subscribe to our channel

The share of imported goods is still quite high, so the topic of accounting for customs duties when importing goods into the customs territory of the Russian Federation remains relevant, especially since accounting and tax accounting use different rules for forming the purchase price of goods. L.P. talks about what customs payments are (the procedure for their collection, payment deadlines, etc.), as well as how to correctly take into account customs payments and optimize accounting (bring tax and accounting closer together).

Fomicheva, tax and duties consultant.

Reflection of customs payments in accounting and tax accounting

First of all, we note that such types of customs payments as VAT and excise tax paid when importing goods into the customs territory of the Russian Federation are tax payments.

To account for VAT and excise taxes in account 68, appropriate sub-accounts should be opened. The credit of this account reflects the amounts due for payment to the budget, the debit of the account reflects the amounts actually transferred to the budget, as well as the VAT amounts written off from account 19

“Value added tax on acquired assets”

.Such types of customs payments as customs duties and customs fees are not included in tax payments, since they are not named in Article 13 of the Tax Code of the Russian Federation.

Accounting for customs payments - payment transactions, invoices

Customs duties and their payment are the main responsibility of participants in foreign trade activities when transporting goods across the state border. All contributions must be reflected in operational and tax accounting. Let's look at this procedure in more detail. articles

Customs duties are a general concept that is used to summarize financial transactions and payments when exporting or importing goods.

What does this concept include? Is there a problem? It is levied by government authorities when exporting or importing products through

Customs payments posting

admin30.03.2019.

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1. Duties and fees on fixed assets
2. VAT at customs
3. Interesting publications:
4. Duties and fees by product
5. Fees and fees on materials
6. Customs payments for imports: accounting features
7. Accounting for customs duties and fees

Customs payments for imports: accounting features In order to import imported goods into the territory of the Russian Federation, a company must pay customs duties, fees in rubles and foreign currency, as well as VAT.

Accounting for import transactions

This information will be useful to organizations importing goods into the territory of the Russian Federation. In the article we will describe the accounting of import transactions, give an accessible explanation of the features of accounting, tax accounting, and the formation of the cost of imported goods, supported by the regulatory framework. In accordance with the Federal Law of December 8, 2003.

No. 164-FZ

“On the fundamentals of state regulation of foreign trade activities”

(as amended and supplemented) (Clause 10, Article 2) import of goods - import of goods into the Russian Federation without the obligation to re-export. In order to avoid problems with the law, it is necessary to very scrupulously maintain both accounting and tax records of import transactions.

Accounting for import transactions is in many ways similar to tax accounting, but there are a number of distinctive features: Similarities Differences When forming the cost of goods, the costs incurred by the taxpayer when importing goods into the territory of the Russian Federation are taken into account.

State duty for customs accounting entries 2021 in 1s 8

First of all, if an organization receives goods at discount prices, it needs to decide whether to separate transportation costs from the total mass of deviations from the discount price or not.

In the first case, transportation costs must be taken into account in a separate subaccount

“Transportation costs for the delivery of goods to warehouses”

to account 44 “Sales expenses”. If you decide to account for transportation costs on a separate subaccount to account 44, you must decide whether to count the costs (transportation costs for delivery) attributable to the balance of goods at the end of the reporting period by means of a special calculation or not.

Depending on this, this subaccount will either have a carryover balance, or it will have no balance at the end of the month. Deferment or installment payment of customs duties is provided for a period of one to six months (clause 6 of Article 333 of the Labor Code of the Russian Federation) upon a written application from the tax payer.

In this case, goods declared for release for free circulation are considered conditionally released (Clause 4 of Article 151 of the Labor Code of the Russian Federation)

Accounting for import transactions in 1C:Enterprise

Accounting, taxation, reporting, IFRS, analysis of accounting information, 1C: Accounting

06/01/2006 subscribe to our channel The procedure for accounting for transactions under foreign trade contracts* presents increased complexity for an accountant.

In the process of recording them, it is necessary to comply with many different norms and requirements of Russian legislation. In addition to documenting, the accountant is faced with the task of correctly reflecting them in a computer program. In this article E.V. Baryshnikova (consultant) considers the procedure for reflecting import operations in economic programs.

In “1C: Accounting 8”, in order to carry out operations under an import contract and correctly account for mutual settlements with the supplier, it is necessary to determine the terms of the agreement in the “Contracts” directory (Fig. 1).

Rice.

Accounting and tax accounting of customs payments.

Import export accounting entries

Such types of customs payments as duties and fees are not included in tax payments, since they are not mentioned in Art.

13 of the Tax Code of the Russian Federation, and their payment is regulated by the Customs Code. Based on the Chart of Accounts, settlements for these payments are recorded on account 76 “Settlements with various debtors and creditors”, to which, if necessary, subaccounts of the second and higher orders can be opened.

Customs duties and fees paid by an organization in accounting are included in the initial cost of fixed assets acquired under an import contract (clause

8 PBU 6/01), in the cost of materials and in the accounting cost of goods (clause.

6 PBU 5/01). In tax accounting, customs duties and fees, as well as in accounting, form the initial cost of fixed assets (clause

1 tbsp. 257 of the Tax Code of the Russian Federation), are included in the cost of material assets (clause 2 of Article 254 of the Tax Code of the Russian Federation), and only when purchasing goods the taxpayer

advant24.ru

1. We optimize the accounting of customs payments
2. Accounting and tax accounting of customs payments when importing goods
3. Customs regulation on the territory of the Russian Federation

Types of customs duties Payers of customs duties Procedure and terms for payment of customs duties Customs value of goods Calculation of customs duties and fees Types of customs duties When purchasing goods for import, organizations pay a set of customs duties. The procedure for their collection is regulated simultaneously by both the Tax Code and the new Customs Code of the Russian Federation.

When importing goods (works, services) into the customs territory of Russia, the following types of customs duties are collected (clause

Source: https://lawersaykin.ru/oplata-vvoznoj-tamozhennoj-poshliny-buh-provodki-v-1s-30-88257/

Postings for VAT on imports

Standard accounting entries for accounting for VAT when importing goods:

How to take into account VAT when importing in accounting using an example

Let's take a closer look at an example of how to reflect VAT on imports in accounting entries:

Let’s say that VESNA LLC, on December 12, 2016, purchased goods from a foreign company for a total amount of $5,000. According to the terms of the contract, ownership passes upon receipt of the goods, that is, on December 12, 2016. Customs duty - 15%. Customs duty - 7,500 rubles. Services for customs clearance amount to 70,800 rubles, incl. VAT 18% - 10,800 rub.

US dollar rates:

• as of December 12, 2016 equals 63.3028;
• as of December 19, 2016 equals 61.7515.

The accountant of Vesna LLC reflected VAT on imports with the following entries:

Accounting for state duty in 1C 8.3

page » 1C Training » 1C Accounting 8.3 » Accounting for state duties in 1C 8.3

Accounting for state duties is not regulated by the legal framework. There are different accounting positions, contradictory explanations from officials, and controversial cases. We will look at this issue using the example of one of the difficult situations - accounting for state fees for car registration.

Step-by-step instruction

In connection with the registration of the car, a state fee in the amount of 2,850 rubles was paid to the traffic police authorities. The management plans to operate the vehicle on public roads.

On April 4, the accountant prepared a payment order to pay the state duty. Payment of the state duty took place on the same day using a bank statement.

Payment of state duty

Fill out the payment order for payment of the state duty with the document Payment order transaction type Payment of tax through the section Bank and cash desk - Bank - Payment orders.

Please indicate in the form:

• Tax - State Duty... from the Taxes and Fees . If you are paying for the first time, create it manually.
• Type of liability - Tax .

In the recipient's details, indicate the traffic police department where the car is registered.

BukhExpert8 advises that before paying the state duty, check the recipient’s details on the official website of the State Traffic Inspectorate.

the Payment Details link for the established KBK and other data:

• KBK - 18810807141011000110 “State duty for state registration of vehicles...”.

Read more about issuing a payment order for payment of state duty

Postings for payment of state duty

Register confirmation of payment of the state duty with the document Write-off from the current account transaction type Payment of tax through the section Bank and cash desk - Bank - Bank statements - Write-off.

Please indicate:

• Date - the day the fee is transferred according to the bank statement;
• Tax - State Duty... from the Taxes and Fees ;
• According to document No. from - date and number of the payment order;
• Type of liability - Tax ;
• Recipient - the government agency to which the duty is paid, Type of counterparty - Government agency, selected from the Counterparties directory;
• Reflection in accounting : Types of payments to the budget - Tax (contributions): accrued / paid ;
• Debit account - 68.10 “Other taxes and fees”;
• Budget levels - Federal budget .

Postings

Wiring is generated:

• Dt 68.10 Kt 51 - payment of state duty for registering a car with the traffic police.

Calculation of state duty for postings in 1C 8.3

First, let's figure out what account to assign the state duty to in 1C 8.3.

Accounting for state duties in accounting

In BU the duty paid for the purchase of a car:

• before registration as fixed assets, they are included in the initial cost and taken into account according to Dt 08.04.1 (chart of accounts 1C, clause 8 of PBU 6/01);
• after - to other expenses (according to Dt 91.02) or expenses for ordinary activities (according to Dt 20, 26, etc.), depending on the activity in which they plan to use the OS (clauses 5, 11 of PBU 10/99) .

Accounting for state duty in tax accounting

In NU the duty is taken into account:

Study this issue in more detail, based on a comprehensive analysis of current regulations and taking into account the latest legislative trends

Accounting for state duty in 1C

Accounting for state duty costs is reflected in the document Transaction entered manually, the transaction type Transaction through the section Operations - Accounting - Transactions entered manually.

If the management plans to operate the vehicle on public roads, then it must be registered with the State Traffic Safety Inspectorate before registration as an OS and before the start of operation, since without state registration it will not be possible to operate the vehicle for these purposes. Therefore, in our example, we will include the state duty in the initial cost in both NU and BU.

In the form we indicate:

• Debit - 08.04.1, accounting account where the initial cost of the fixed assets is formed;
• Col. — in quantitative accounting, 1 piece of non-current asset has already been accepted into the account 08.04.1, therefore it is not filled in;
• Credit - 10 “Other taxes and fees”;
• Amount - the amount of duty paid;
• The amount of NU Dt is the amount of the duty paid.

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