Documents for currency control: types of certificates, deadlines for submission and procedure for registration

In what situations is it necessary to submit a certificate of supporting documents?

SPD is provided to the bank office upon completion (completion/diversification) of obligations under an international agreement concluded with a foreign partner, using a method other than mutual settlements. For example:

1. Assignment of claims;
2. Bank commissions;
3. Export or import of goods and materials;
4. Provision of services, etc.

Important! Since 2015, the obligation to provide SPD also applies to loan agreements.

Absolutely all residents of the Russian Federation working on the territory of the Russian Federation and carrying out services or export-import operations are required to provide SPD:

• IP;
• Companies;
• Non-profit organizations;
• Self-employed population (private notaries, lawyers, etc.).

SPD is not provided if:

• assignment of powers to claim debt;
• filling out the SPD by the bank, at the request of the client;
• leasing;
• transfer of property for rent by agreement of the parties;
• insurance;
• provision of communication services.

That is, those agreements that do not provide for the need to issue a transaction passport (hereinafter referred to as TS). In this case, the contract must fix payments after a certain time period.

Important! In situations where the contract provides for both fixed (not requiring the provision of a certificate of supporting documents) and one-time payments, the SOP for one-time transactions must be provided in the usual manner.

Where can I get the certificate form?

To register SPD, there is a special form 0406010 developed by the Central Bank of the Russian Federation, the body authorized to exercise currency control. But since the transaction passport is opened at a certain bank branch, it is logical to request a form for a certificate of supporting documents for currency control there.

Standard form 0406010 is given in Appendix No. 5 to Central Bank Instruction No. 138-I dated June 4, 2012; it can be taken for filling out if the servicing bank does not have special requirements for the execution of the document. As a rule, the templates of certificates in different banks, although slightly, differ, for example, in the “header”, which contains the name and details of a specific credit institution.

A document drawn up on someone else’s form may not be accepted: find out in advance whether you can download the “correct” template on the official website of a financial institution or fill out the SPD form in the Internet bank for legal entities. All transactions under one currency agreement must be carried out only in the department where permission for the transaction was received: it was there that the certification was carried out, the dossier is also located there, and currency transactions are processed through the same department.

Deadlines for providing a certificate of supporting documents

The bank verifies the SOP within 3 business days after submission.

Foreign Trade: currency control documents for the bank

Question #2.

Answer.

In cases where the SOP has been rejected by the bank, the filer will need to make some adjustments.

RF when importing goods worth 3 million rubles or more, as well as during export operations with a payment amount of 6 million rubles or more. In this case, the concluded contract must be registered with the appropriate credit institution, but it is not necessary to provide it.

It is not necessary to confirm documents by issuing a certificate only in two cases:

• when concluding contracts for insurance, rent, provision of communication services and leasing, when fixed payments are made at a certain frequency;
• when closing a transaction passport directly under an agreement of assignment of the right of claim or transfer of debt to another person who is a resident of the Russian Federation.

Important: if a person works abroad under a non-resident contract, then there is no need to fill out the SOP for delivery.

First, fill out the header part of the form. In the “Name of the management bank” column, you must indicate the full or corporate name of the banking institution where the certificate is provided.

In the “Name of Resident” field, the name of the legal entity is entered, and its organizational and legal form must be reflected. If the form is filled out by an individual entrepreneur or an individual engaged in private practice, then the last name, first name and patronymic are written in the column. The date of preparation of the SPD in the international format is indicated below, unless the bank requires otherwise.

Note: as of March 1, 2021, the column “transaction passport number” disappeared, as this document was cancelled.

The contracts themselves are registered directly by banking structures.

Next, fill in the “Unique contract number” field.

Arbitration Court of the Amur Region dated August 20, 2015 in case No. A04-5190/2015).

A copy of the SVO completed by the bank employee was handed over to the client, who, if a discrepancy or disagreement with the specified data was detected, was required to submit a certificate with corrections within 15 days. In addition to this document, the resident had to attach:

• a statement written in free form, which indicates the reasons for disagreement with the information reflected in the bank’s certificate;
• additional documents that have not previously been submitted to the bank.

What is the liability for failure to provide a certificate of supporting documents?

Failure to submit SPD is considered a failure to comply with the requirements of currency legislation, for which Part 6 of Art. 15.25 of the Administrative Code provides for penalties.

Responsibility for violations

Violation of the specified deadlines for submitting the corrective form threatened with administrative liability under Art. 15.25 of the Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (see.

Info

Certificate on currency transactions: concept, purpose, details

Data correction

Sign of adjustment in the certificate of currency transactions and deadlines for its submission

Correction of a certificate filled out by the bank

Responsibility for violations

Algorithm for filling out a certificate of supporting documents

* In gr. 9. One of the code characteristics of the operation is indicated:

1 – fulfillment by the Russian representative of the terms of the contract on account of the received advance payment;

2 – provision by the Russian agent of a deferred payment;

3 - fulfillment by a non-resident of the terms of an international agreement on account of an advance payment;

4 – provision by a non-resident to a Russian representative of a deferred payment.

Nuances of filling out the correction:

• The “From” field indicates the date of completion of the primary SPD, subject to clarification;
• In the “Adjustment Attribute” field, the number of the refinement is indicated after the * symbol. For example, *5.
• Column 1 indicates the line number that contains the details of the supporting document to be adjusted. In this case, only the erroneous data is changed. Information that does not need to be corrected remains unchanged.
• In the “Note” field, you must indicate the details of the documents on the basis of which changes are made.

The correcting SPD must be submitted to the bank for currency control no later than 15 days after the execution of the amending documents. The current form and sample of filling out a certificate of supporting documents can be downloaded on our website.

How to fill out the SPD?

The procedure for drawing up a certificate is prescribed in the same 138th Instruction:

1. If you took the form directly from the bank, most likely you will not have to fill out the “header”. In the standard template, in the “Bank Name” field, you need to enter the full name of the credit institution and branch number. Conventional abbreviations are permitted.
2. The date of preparation of the certificate is indicated by default in the international format “YYYY.DD.MM.”, unless the bank requests otherwise.
3. Resident name – enter the name of the organization here. For NPOs - only the full one, for commercial legal entities a short designation is acceptable, for individual entrepreneurs - full name without abbreviations, passport details and registration certificate number.
4. In the “Transaction Passport” field - the PS number, if the transaction is without a passport - is not filled in.
5. In the “Supporting document” column - the number of the document (act, account, declaration) for which the certificate is issued, and its date in the format “DD.MM.YYYY”. The date entered last in the document is indicated - if there are several of them (for example, drafting and signing occurred at different times).
6. In the “Document Code” column - a designation of the type of document, including numbers and an underscore, taken from the reference book 138 of Instruction.
7. The transaction amount is indicated twice: in the currency of the confirming document and in the currency of the agreement. Currency code is a digital designation in accordance with the currency directory.
8. The “Delivery indicator” field is intended to indicate the direction of payment and the method of fulfilling financial obligations: upon actual or prepayment. Possible options: 1 – an advance was received from a non-resident; 2 – the non-resident made payment upon delivery; 3 – prepayment from the resident has been made; 4 – payment to a non-resident upon delivery.
9. The “Expected period” column is filled in subject to the delivery sign “2” and the following types of supporting documents: from 01_3 to 04_3, 15_3. The date is set in a standard format and is calculated based on the terms of the contract: it must be no earlier than the payment date under the contract, otherwise it will be regarded as late.
10. When indicating the expected period in the “Notes” column, it is necessary to explain how this period is determined, with reference to the basis document.
11. In the “Country Code” field, enter the digital code of the state - the shipper or recipient; the necessary codes are taken from the directory.
12. The reliability of the information is confirmed by the signatures of the head of the resident company and its chief accountant.

Checking the certificate confirming the documents by the bank

If the SPD is accepted, the bank sends stamped paper certificates to the client within 2 banking days. For electronic document management – ​​the date of acceptance and the digital signature of the responsible employee.

In case of refusal to accept the SPD, the bank returns all papers to the client indicating the reason for the refusal and the date the decision was made. With electronic document management, a letter is sent to the addressee explaining the reasons.

Possible errors due to which the bank decides not to accept SPD:

1. The SPD was filled out in violation of the standards of Instruction 138-I;
2. Inconsistency between the information in the SOP and the attached documents;
3. If the client provides an incomplete package of documents.

Certificate on currency transactions: concept, purpose, details

The concept of a certificate of foreign exchange transactions (hereinafter - SVO) was disclosed in the Bank of Russia instruction “On the procedure for submitting ...” dated 06/04/2012 No. 138-I. However, the new instruction of the Bank of Russia, which comes into force on January 1, 2018, no longer contains such a concept. The purpose of this form was for the resident to submit it to the servicing bank after he or his counterparty has performed actions to credit or debit funds from the account in foreign currency and the currency of the Russian Federation.

Let's see how the corrective certificate was applied. Canceled 2018

Important

The countdown began from the moment the documents evidencing the changes were finalized. This moment could be determined by the dates:

• signing;
• entry into force;
• compilation.

Certificate of supporting documents: 3 examples of preparation

Example No. 1.

Vital LLC provides services to a foreign client.01. 04.2016. A certificate of completion of work was issued in the amount of 3,463.8 euros. According to the contract, the non-resident will pay the entire amount no later than 05/31/2016. The tabular part of the SOP must be filled out as follows:

Example No. 2

Alternative LLC entered into a contract for the supply of goods to Germany in the amount of $193,633. The German buyer made an advance payment of 40% - $77,453.2. The balance of the amount - $116,179.8 will be transferred upon delivery of goods and materials. Expected date 07/19/2016 The TD was issued by customs on May 4, 2016.

Example No. 3.

A UK advertising agency provided advertising product placement in the amount of £15,355. The tabular part of the SPD is filled out as follows:

Correction of a certificate filled out by the bank

The SVO could be filled out by an employee of the servicing bank. The same applies to the corrective form. This authority should have been enshrined in the relevant agreement between the financial organization and its client.

Moreover, in the case of delegation of such powers to the bank, the resident was relieved of the obligation not only to issue certificates, but also to control their content.

Failure by the bank to complete and transfer the corrective document to the client released him from the liability established for violating the deadlines (see.

Fine

For violation of the requirements for providing documents on the flow of funds in bank accounts in foreign banks, a resident of the Russian Federation is held accountable.

An offense is committed through failure to comply with:

• procedure for serving documents;
• deadline for transferring documents to the bank.

Article 15.25 of the Code of Administrative Offenses of the Russian Federation provides for several offenses depending on the number of days of delay:

• failure to provide evidence of currency movements with a delay of 10 calendar days;
• failure to provide confirmation – within 10 – 30 calendar days;
• failure to report movements on bank accounts for more than 30 calendar days;
• failure to provide supporting documentation with a delay of 10 calendar days.

In case of violation of the procedure or deadlines for submitting documents, the maximum fine will be:

Responsibility is assigned for each case of failure to submit a document.

In case of repeated violation, the fine increases:

Recent changes in the rules for residents to submit reports on foreign economic contracts significantly simplify the currency control procedure.

The abolition of the transaction passport and the introduction of a new form of certificate of supporting documents allows counterparties to spend less time on reports on currency transactions.

What is the essence of the document?

The role of a supporting document is played by any documents indicating that the contract or loan agreement has been completed or terminated. Such documents may also indicate that certain changes have affected the obligations described in the contract.

Example of SPD.

Here is the information that should be present in certificates of this kind:

1. Table. Which includes the amount in the corresponding currency units, according to the document for confirmation, the number of the customs declaration, the document code, the date of its preparation.
2. Transaction passport number indicated in the relevant papers.
3. Name of the legal entity responsible for filling out.
4. The name of the bank that requested the document.

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Certification of certificates is the responsibility of authorized persons at the enterprise. The certificate itself must be submitted a maximum of 15 days from the moment the goods are exported, or after the declaration for it is submitted. Or you can submit a certificate before the 15th day of the month following the month of delivery.

But this rule applies to goods that are provided but do not go through customs declaration.

Who provides such a certificate and when?

Non-residents do not need a certificate of documents for confirmation . In accordance with the law, there are now several existing types of residents in the Russian Federation:

• Subjects of the Russian Federation at different levels.
• Consular and diplomatic structures.
• Legal entities or branches that are located outside the Russian Federation, but operate and are created in strict accordance with current legislation.
• Legal entities created in strict accordance with the current laws of our country.
• Foreign citizens or stateless persons who are ready to confirm the fact of permanent residence in the country.
• Citizens of the Russian Federation actually residing in the country.

The certificate is given to the bank that organizes transactions with currencies.

Various representatives of this bank can assist in filling out the necessary information. In some cases, financial institutions themselves fill out a certificate for the resident. If the latter collects the entire package with the necessary documents.

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Delivery and storage period

The SPD is provided to the bank if the currency transaction is carried out in accordance with the transaction passport. The formation of this certificate is carried out for a document confirming the fact that the work was completed or that the goods were delivered in the required quantity.

Both the SOP and supporting documents must be submitted to the bank at the same time.

The concept of the deadline for submitting an SPD is very tricky - within 15 working days from the end of the month in which the supporting documents were signed.

Important: the date of the supporting document itself is the last date indicated in it - the moment when it was drawn up, signed or a copy was certified. All this is an excellent opportunity to avoid the fine that is provided for late submission of documents. This is very important in case of poorly organized document flow, when the return of a signed document can take place within 1-1.5 months. The solution is extremely simple: the required date next to the director’s signature and a scan is all that is needed to avoid claims from currency control.

If a non-resident refused to sign an act stating that the work was completed, then the invoice becomes the supporting document . True, this condition must be stated in the transaction passport during registration. You also need to keep an eye on the date on the invoice in order to meet the deadline for submitting the SOP.