VAT refund when importing goods is regulated by the norms of the Tax Code of the Russian Federation and differs from compensation for ordinary types of activities in the algorithm of actions, the composition of documents, as well as the terms of payment. In this case, certain conditions must be met:

1. Imported goods can only be used on the territory of the Russian Federation;
2. The product takes part in transactions subject to VAT;
3. Availability of documentary evidence of payment;
4. Inventory items are accepted for accounting.

The above requirements are specified in Art. 172 of the Tax Code of the Russian Federation.

The company is required to pay input VAT upon completion of customs procedures. Otherwise, customs authorities will not release the goods into the territory of the Russian Federation. And 15 days after receipt of the property, penalties will begin to be calculated (Article 171 of the Customs Code). Payment of the tax is carried out by non-cash payment to the customs authorities on the basis of the customs declaration.

VAT is calculated using the formula:

VAT = (Article + TP + A) × tax rate,

Art. Comrade – cost of imported goods;

TP – customs duty established by the Unified Customs Tariff;

A – excise tax, the amount of which is provided for in Art. 193 Tax Code of the Russian Federation. If inventory items are not excisable, this indicator is 0;

The tax rate may vary depending on the type of goods received. This indicator is regulated by Art. 164 Tax Code of the Russian Federation.

If the company uses special tax regimes and is exempt from VAT, then upon receipt of imported goods, she is obliged to pay tax. The resulting amount of input VAT increases the cost of goods and materials and cannot be reimbursed from the budget.

Documents for deduction for imported goods

For presentation VAT deductible on imported goods The taxpayer must submit a declaration to the Federal Tax Service. A mandatory addition to the declaration is a purchase book, which must be filled out on the basis of incoming invoices (clause 1 of Article 172 of the Tax Code of the Russian Federation). But when imported goods and materials arrive, there is no invoice. The data must be taken from the declaration issued by customs.

When filling out the purchase book, in column 15 you must enter the amount collected from the final cost of the goods, excise taxes, taxes paid and customs duties (letter of the Ministry of Finance dated 02/08/2016 N 03-07-08/6235).

All documents confirming the fact of payment must be attached to the purchase book (clauses 5, 10 of the Rules for maintaining invoice journals).

After receiving the declaration, Federal Tax Service inspectors are required to check the validity of the VAT refund presented (Article 88 of the Tax Code of the Russian Federation). To conduct the “camera chamber”, tax officials will require primary documents that confirm payment and receipt of the cargo: customs declaration, payment documents, invoices, contract with the supplier, transaction passport, acceptance certificates and others. If all documents are drawn up correctly, the Federal Tax Service issues a decision on VAT refund.

Important! If you pay VAT through an intermediary, in order to reimburse the import tax, you must request from him documents confirming the fact of payment (Letter of the Ministry of Finance of Russia dated July 2, 2015 No. 03-07-08/38192).

VAT refund for imports from EAEU countries

The tax refund algorithm for importing goods and materials from countries that are part of the EAEU, which include: Kazakhstan, Kyrgyzstan, Belarus and Armenia, is somewhat different. In case of supply of goods and materials from the EAEU countries, there is no need to undergo customs control procedures.

After the goods arrive at the warehouse, it is necessary to submit to the tax office an application for the import of goods in the form approved by Order of the Federal Tax Service N ММВ-7-6/590@ dated 11/19. 2014 Tax authorities are required to review the above document within 10 days and put down their marks.

The taxpayer independently calculates the amount of tax according to the rate approved by Art. 164 Tax Code of the Russian Federation: 0, 10 or 18%. The calculated tax is transferred to the Federal Tax Service by the 20th day of the month following the month of import of goods and materials into the territory of the Russian Federation.

In addition to paying the moonshine tax, the purchasing company is required to submit an “interim” declaration on indirect taxes, approved by Order of the Ministry of Finance No. 69 n dated 07/07/2010. The deadline for submitting the declaration is until the 20th day of the month following the month of delivery of goods and materials. For a desk check, a package of transaction documents must be attached to the declaration: a contract, an application, bank statements for the day of payment, payment slips, invoices, TTN, specifications. If there were no imports in the past month, there is no need to submit a “zero” declaration.

Since invoices from allied counterparties are received with a “zero” VAT rate, the purchase book reflects the application data marked by the Federal Tax Service and the payment document (Government Decree No. 1137 of December 26, 2011).

Important! VAT deductions can only be submitted in quarterly reports.

Example of VAT refund for imports from EAEU countries

On March 29, 2016, goods from Belarus arrived at the warehouse of Platan LLC for further sale. The next day, the accountant submitted an application for the import of goods to the Federal Tax Service. On April 19, 2016, a declaration on indirect taxes was submitted with all the necessary “primary” information, as well as a VAT declaration, in which the accountant declared the import tax to be refunded. During the desk audit, the tax authorities decided to refuse a tax refund, since the date 04/07/2016 in the application for the import of goods was marked by the Federal Tax Service. The management of the company referred the case to the court, which, as a result of the proceedings, sided with the taxpayer.

The position of officials is explained in the letter of the Ministry of Finance N 03-07-13/01–36 dated 08/17/2011, which states that tax can be reimbursed after receiving an application with a mark from the tax authorities. However, the courts most often take the side of taxpayers who did not wait for the control mark (Resolution of the Federal Antimonopoly Service of the Moscow District dated July 25, 2011 No. KA-A41/7408–11).

VAT refund deadlines

According to clause 1.1 of Art. 172 of the Tax Code of the Russian Federation, the importer has the right to submit for VAT reimbursement within a 3-year period from the date of acceptance of inventory items for accounting.

However, in the case of transactions taxed at the “0” rate, the tax refund can be declared on the date of calculation of the tax base, that is, the last day of the quarter after the collection of the package of documents (letter of the Federal Tax Service N SD-4-3/6497@ dated 04/13/2016 G).

Accounting for imported goods

The posting of goods in accounting must be done on the date of transfer of ownership. Since settlements with foreign counterparties are made in foreign currency, the contract amount is recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of transfer of the above right.

According to PBU 5/01, the cost of inventories is formed from the valuation of the goods and all associated costs:

• Intermediary services, for example, brokerage services;
• Information Services;
• Customs payments and fees;
• Fare;
• Bank commissions;
• Exchange differences;
• Interest on borrowed loans;
• Cargo insurance.

The cost of the goods and all expenses associated with the purchase are reflected in the debit of account 15 “Procurement and acquisition of mat. values" (10 "Materials", 41 "Goods").

The attribution of direct expenses to the debit of account 44 “Sales expenses” is incorrect, since it does not comply with the requirements of PBU 5/01.

VAT refund when importing goods. Example, wiring

On 04/04/2016, Satis LLC entered into a contract with a Turkish counterparty for the supply of cement in the amount of $57,000. According to the terms of the contract, the goods must be paid in 2 stages: an advance payment of 35% and the remaining payment within 10 days after delivery of the goods and materials. Ownership rights are transferred to the buyer after customs operations.

On 04/05/2016, an advance payment of 57,000 × 35% = $19,950 was paid.

As of 05.04. In 2016, the dollar exchange rate was 68.67 rubles.

That is, 19,950 × 68.67 = 1,369,966.50 rubles.

The goods arrived at customs on April 18, 2016. The amount of customs duty is 752,856 rubles, customs duty is 7,500 rubles. VAT – RUB 813,084.48 Dollar exchange rate as of 18.04. 2016 amounted to 66.04 rubles. Since the right of ownership of the goods passes to Satis LLC after the goods and materials are released from customs, the value according to the declaration will be 3,764,280 rubles. (57,000 × 66.04). Brokerage company services – RUB 77,000. (including VAT RUB 11,745.76). Delivery of goods and materials was carried out by sea. The delivery price is 185,000 rubles. (including VAT RUB 28,220.34).

The remaining amount was transferred on April 25, 2016. The dollar exchange rate on this date was 66.22 rubles. That is, in Russian equivalent, 2,453,451 rubles were transferred. (37,050 × 66.22).

Since at the time of payment the dollar exchange rate was significantly higher than on the date of receipt of the goods, a negative difference of 59,137.50 (1,369,966.50 + 2,453,451 – 3,764,280) was formed.

The following entries must be recorded in accounting:

	date	Debit	Credit	Transcript of recording	Amount, rub.
1	05.04.2016	60	52	Advance payment paid	1 369 966,50
2	18.04.2016	76	51	Customs duty listed	752 856
3		41	76	Customs duty is accepted as an increase in the cost of goods	752 856
4		76	51	Customs duty paid	7 500
5		41	76	Customs duty is accepted as an increase in the cost of goods	7 500
6		68	51	VAT paid	813 084,48
7		41	60	The goods have been accepted for registration	3 764 280
8		19	68	Accepted for accounting for input VAT	813 084,48
9		68	19	VAT on imports is accepted for deduction	813 084,48
10		76	51	Paid brokerage services	77000
11		41	76	Brokerage services as an additional option. expenses increased the cost of goods	65 254,24
12		19	76	VAT accepted for accounting	11 745,76
13		41	76	Delivery of goods and materials	156 779,66
14		19	76
15	25.04.2016	60	52	Last payment paid	2 453 451
16		41	60	Exchange rate difference written off	59 137,50

Thus, the final cost of cement, including all additional costs, amounted to 4,805,807.40 rubles. (752,856 + 7,500 + 3,764,280 + 65,254.24 + 156,779.66 + 59,137.50).

The algorithm for refunding VAT from the budget is a rather troublesome procedure and requires increased attention when filling out documents. But if a taxpayer plans to reimburse import tax, he must know all the nuances and subtleties.

Oh, great import substitution! Everyone is talking about this now. But not everything can be produced (and is it even necessary?) in Russia. Therefore, imports were, are and will be. This means that the accountant will have to deal with the peculiarities of accounting and what complicated accounting operations.

There is no doubt that to analyze all import operations, let alone one article, or even a book, will not be enough. Therefore, I propose to concentrate on one specific problem - the calculation of VAT when importing goods and the procedure for its payment.

Moreover, even within this topic there are two completely different ones - imports from the Customs Union (EAEU - Belarus, Kazakhstan, Armenia, Kyrgyzstan) and imports from other countries. We will talk about the second option in this article.

1. Payment of VAT when importing goods

2. Import without VAT – for which goods

3. Customs VAT on imports – for which procedures?

4. VAT rate when importing goods

5. Calculation of VAT when importing goods

6. Calculation of VAT when importing goods using an example

7. Formation of a customs declaration in 1C: Accounting

8. Payment of VAT on imports: where and when

9. What to do with VAT: import under the simplified tax system and OSNO

10. How to get a VAT deduction on imports

11. Filling out the purchase book

12. Postings when calculating VAT on imports using an example

So, let's go in order. If you don't have time to read a long article, watch the short video below, from which you will learn all the most important things about the topic of the article.

(if the video is not clear, there is a gear at the bottom of the video, click it and select 720p Quality)

We will discuss the topic further in the article in more detail than in the video.

1. Payment of VAT when importing goods

The importation of goods into the territory of the Russian Federation and other territories under its jurisdiction is one of the objects of VAT taxation (clause 2 of article 11, clause 4 of clause 1 of article 146 of the Tax Code).

And here the word “goods” refers not only to those material assets that are intended for resale. In the context we are considering, goods include both materials and equipment, i.e. any property moved across the border of the Russian Federation.

“Import” VAT is not only a tax, it is also a customs payment. Therefore, when analyzing the topic, we will use not only tax, but also customs legislation.

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. VAT upon import is paid to the customs authorities (clause 1 of article 174 of the Tax Code of the Russian Federation, article 84 of the Customs Code of the Customs Union).

In cases where goods are imported from a country with which Russia has concluded an international agreement on the abolition of customs control and customs clearance (for example, with countries participating in the Customs Union), VAT is paid to the tax authorities (clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union) . In this case, the procedure is fundamentally different, and it will not be discussed in this article.

Payment of VAT when importing goods is made by the declarant or other persons (for example, the carrier) (Article 143 of the Tax Code of the Russian Federation, Articles 79, 80 of the Labor Code of the Customs Union). If the declaration is made by a customs representative (broker), then he is responsible for paying VAT (Article 15 of the Customs Code of the Customs Union).

2. Import without VAT – for which goods

Is VAT always paid when importing goods? Not really. Import is possible without VAT. In what cases is the right to release granted?

To answer this question, you need to find out:

• whether the import of goods is exempt from VAT or not;
• under what customs procedure the imported goods are placed.

The import of goods into the territory of the Russian Federation is subject to VAT taxation (clause 4, clause 1, article 146 of the Tax Code of the Russian Federation). Let me emphasize that this is an independent object of taxation, therefore in this situation the following do not apply:

• clause 3 art. 39 of the Tax Code of the Russian Federation, containing a list of operations that are not recognized as sales;
• pp. 1 - 3 tbsp. 149 of the Tax Code of the Russian Federation, which lists transactions exempt from VAT.

For example, if a contribution to the authorized capital is made by a Russian organization in goods, then VAT is not charged, but if it is a foreign organization, VAT is charged.

For the case of import of goods, there is a norm when import occurs without VAT, i.e. the operation is not subject to taxation (exempt from taxation) - Article 150 of the Tax Code.

The list is quite extensive, we will not list it all, but as an example we will list only a few:

• goods in the form of gratuitous assistance (based on a certificate issued by the Commission on International Humanitarian and Technical Assistance under the Government of the Russian Federation);
• medical goods according to the list established by the Government, raw materials and components for their production, analogues of which are not produced in the Russian Federation;
• materials for the manufacture of immunobiological medicinal products according to the Government list;
• technological equipment, analogues of which are not produced in Russia, according to the list of the Government;
• consumables for scientific research, analogues of which are not produced in Russia, according to the list of the Government;
• and etc.

Important: goods imported without paying VAT according to the list of Art. 150, must be used only for purposes that comply with the conditions for granting exemption (clause 4, clause 3, article 80 of the Labor Code of the Customs Union). If these conditions are subsequently violated, you will need to pay additional VAT. In addition, pay penalties for the period from the date of registration of the customs declaration (or from the date of the violation, if the day of the violation is known) until the moment the tax is paid.

On this topic, letters from the Ministry of Finance dated 07/07/2009 N 03-04-06-01/158, dated 02/13/2009 N 03-07-08/30.

3. Customs VAT on imports – for which procedures?

So, we have decided on the import of which goods VAT is not charged. But the need to pay VAT depends not only on this, but also on what customs procedure the imported goods are placed under.

We will summarize all import cases in a table.

Taxation procedure	Customs procedure under which imported goods are placed	Base
Tax is paid in full	Release of goods for domestic consumption	pp. 1 clause 1 art. 151 Tax Code of the Russian Federation
	Processing for domestic consumption	pp. 7 clause 1 art. 151 Tax Code of the Russian Federation
No tax is paid or only part of it is paid	Temporary importation	pp. 5 p. 1 art. 151 Tax Code of the Russian Federation
	Import of processed products of goods placed under the customs procedure of processing outside the customs territory	pp. 6 clause 1 art. 151 Tax Code of the Russian Federation
No tax paid	Processing in the customs territory (subject to export of processed products within a certain period) Customs warehouse (for further release for domestic consumption, tax is paid) Re-export Free trade Free customs zone Free warehouse Destruction Moving supplies Customs declaration of supplies Refusal in favor of the state Special customs procedure (for certain categories of goods)	pp. 4, 3 p. 1 art. 151 Tax Code of the Russian Federation, paragraph 2 of Art. 363, paragraph 3 of Art. 202 Labor Code of the Customs Union, clause 1, art. 303 of Law N 311-FZ
Tax is paid from which the declarant was exempted or which was returned to him upon export	Re-import	pp. 2 p. 1 art. 151 Tax Code of the Russian Federation

Thus, in our situation - the release of goods for own consumption, customs VAT is paid upon import. But before moving on to calculating the tax, you need to determine the rate at which it will be taxed.

4. VAT rate when importing goods

When importing goods, VAT is paid at a rate of 10 or 18% depending on the type of imported goods (clause 5 of Article 164 of the Tax Code of the Russian Federation).

To correctly calculate VAT on imports, you need to know the tax rate. To determine the VAT rate for the goods you import, you need to go through the following steps:

1. Set the code of the imported goods according to the Commodity Classification of Foreign Economic Activity of the EAEU in the Unified Customs Tariff of the Eurasian Economic Union (approved by the Decision of the Council of the Eurasian Economic Commission dated July 16, 2012 No. 54).
2. Compare the found code with the codes of goods available in the lists of goods that are taxed at a rate of 10% upon import. These lists are established by the Government; we list them below.
3. If the code of the goods you are importing is in the list, then the import VAT rate of 10% is applied. If not, then 18%.

Lists of goods approved by the Government:

• Decree of the Government of the Russian Federation of December 31, 2004. No. 908 – food products
• Decree of the Government of the Russian Federation of December 31, 2004. No. 908 – products for children
• Decree of the Government of the Russian Federation dated January 23, 2003. No. 41 – periodicals and books
• Decree of the Government of the Russian Federation of September 15, 2008. No. 688 – medical products

Example

Grand LLC is going to transport live fish to Russia - sea trout from countries outside the EAEU.

In accordance with the Unified Customs Tariff of the Eurasian Economic Union, live sea trout is included in commodity item 0301 “Live fish” under the EAEU HS code 0301 91 100 0.

In turn, commodity item 0301 “Live fish” (with the exception of valuable species) is included in the List of codes for types of food products in accordance with the unified Commodity Nomenclature for Foreign Economic Activity of the Customs Union, subject to value added tax at a tax rate of 10 percent when imported into the territory of the Russian Federation Federation, which was approved by Decree of the Government of the Russian Federation of December 31, 2004 N 908.

Therefore, when importing live sea trout into Russia, an organization should calculate VAT at a rate of 10%.

5. Calculation of VAT when importing goods

Now that we know the import VAT rate, we can begin calculating the import VAT. To do this, you will need a formula (clause 5 of article 166, paragraph 3 of clause 1 of article 153, clause 1 of article 160 of the Tax Code):

VAT = (TS + TP + A) * C

TS - customs value of imported goods;

TP - the amount of import customs duty;

A is the amount of excise tax;

C - VAT rate as a percentage (10 or 18%).

What is in brackets is the tax base. As can be seen from the formula, the tax is charged not only on the cost of the product itself, but also on the duty and excise tax.

Most likely, you transferred the payment to the supplier in foreign currency, therefore, in order for the calculation of VAT upon import to be correct, the currency value of the goods must be converted into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of registration of the declaration.

If you import several types of goods, then VAT according to this formula must be calculated separately for each group of goods of the same name, type and brand. And then the calculation results are summarized (clause 3 of Article 160 of the Tax Code). The tax amount is rounded to the nearest kopeck.

We will not talk in detail about determining the amount of customs value in this article, because This is a separate and very large topic. To determine the customs value, you need to use the norms of the Agreement dated January 25, 2008 “On determining the customs value of goods transported across the customs border of the Customs Union” (clauses 1, 3, article 64 of the Customs Code of the Customs Union).

The customs value of the goods you import is indicated in the customs value declaration DTS-1.

When importing goods from the countries of the Customs Union, import VAT is calculated on the date when the imported goods were registered (clause 14 of Annex 18 to the Treaty on the Eurasian Economic Union). That is, on the date when the received goods were reflected in the accounting accounts, for example, 10, 41, 07, 08.

6. Calculation of VAT when importing goods using an example

Grand LLC entered into a contract with the French company Bonjour for the purchase of 1000 liters of champagne. The purchased champagne was delivered to the customs territory of the Russian Federation on September 12, 2016. The customs declaration was submitted to the Russian customs authority on September 16 and accepted on the same day. The customs value of the imported champagne was 4,200 euros. The euro exchange rate against the ruble, set by the Bank of Russia on September 16, was 73.2126 rubles/euro.

1. We recalculate the customs value (CV) into rubles:

1. We determine the amount of customs duty.

Champagne in the Unified Customs Tariff of the Customs Union has the CU FEACN code - 2204 10 110 0. The customs duty rate for it on the date of submission of the customs declaration was 12.5%.

Thus, the amount of customs duty (CD) in rubles will be:

4200 euros x 73.2126 rubles/euro x 12.5% ​​= 38,436.62 rubles.

1. Determine the amount of excise tax (A), which must be paid for imported champagne.

On the date of submission of the customs declaration, the excise tax rate for champagne was 26 rubles. for 1 liter (clause 1 of article 193 of the Tax Code of the Russian Federation).

Thus, the amount of excise tax will be:

1000 l x 26 rub. = 26,000 rub.

1. The tax base for VAT calculation will be:

TS + TP + A = 307,492.92 rubles. + 38,436.62 rub. + 26,000 rub. = 371,929.54 rub.

1. Determining the amount of VAT, payable.

Champagne does not apply to goods subject to VAT when importing goods at a rate of 10%, therefore, we apply a rate of 18%:

RUB 371,929.54 x 18% = RUB 66,947.32

So, in connection with the import of champagne into the territory of the Russian Federation, Grand LLC is obliged to pay VAT at customs in the amount of 66,947.32 rubles.

7. Formation of a customs declaration in 1C: Accounting

For those who keep records in the 1C: Accounting program - watch how the customs declaration is prepared in video format.

8. Payment of VAT on imports: where and when

VAT at customs must be paid in a special order: not based on the results of the quarter in which the goods were imported into Russia, but simultaneously with the payment of other customs duties.

The specific deadline for paying VAT depends on the customs procedure under which the imported goods were placed (Article 82 of the Customs Code of the Customs Union). So, for example, in relation to goods placed under the customs procedure of release for domestic consumption, the deadline for paying VAT is before the release of goods, provided that the importer does not apply any benefits for the payment of this tax (subclause 1, clause 3, article 211 of the Customs Code of the Customs union). Until VAT is paid, customs will not release the goods.

VAT must be paid when importing goods from member countries of the Customs Union no later than the 20th day of the month following the one in which the goods were accepted for accounting (clause 19 of Appendix 18 to the Treaty on the Eurasian Economic Union). In this case, VAT upon import is paid to the tax authority.

9. What to do with VAT: import under the simplified tax system and OSNO

So, you have paid the calculated VAT amount. The further procedure depends on whether your organization is a VAT payer or not. There are 2 options possible:

1. VAT is included in the cost of imported goods or in expenses taken into account for tax purposes in the following cases:

— the organization applies a special regime (STS, UTII, Unified Agricultural Tax, patent)

— exemption from taxpayer obligations under Article 145 of the Tax Code is used.

— the situation from clause 2 of Article 170 of the Tax Code takes place: goods were purchased for use in non-taxable transactions and operations, the place of sale of which is not recognized as the Russian Federation, operations that are not recognized as sales.

1. VAT is accepted for deduction if the organization is a VAT payer and the situation does not apply to clause 2 of Article 170 (clause 1 of Article 171 of the Tax Code of the Russian Federation).

Example

Grand LLC purchased technological equipment from a foreign supplier in order to contribute to the authorized capital of Prioritet LLC. The equipment was imported into the territory of the Russian Federation. Upon import, VAT in the amount of 42,000 rubles was paid.

The transfer of property to the authorized capital is not recognized as a sale, therefore the amount of “import” VAT in the amount of 42,000 rubles. Grand LLC must take into account the cost of purchased equipment in accordance with paragraph 4, paragraph 2, Article 170 of the Tax Code.

10. How to get a VAT deduction on imports

VAT charged on imports, as well as “domestic” VAT, can be deducted. But there are different conditions for this:

1. The goods were imported under the procedure of release for domestic consumption, temporary import, processing outside the customs territory, processing for domestic consumption. Fulfillment of the condition is confirmed by a declaration for goods (submitted in electronic form, but customs authorities make a paper printout upon request).
2. The goods were purchased for transactions subject to VAT (clauses 1, 2, clause 2, Article 171 of the Tax Code).
3. The goods are accepted for accounting, to any account (clause 1 of Article 172 of the Tax Code).
4. VAT has actually been paid and this fact is confirmed by primary documents (clause 1 of Article 172 of the Tax Code of the Russian Federation). Condition - the tax was paid by the taxpayer himself or by an intermediary at the expense of the taxpayer (Letters of the Ministry of Finance of Russia dated December 29, 2014 N 03-07-08/68143, dated April 25, 2011 N 03-07-08/123). If the tax was paid by a foreign supplier, then the buyer does not have the right to deduct VAT (Letters of the Ministry of Finance of Russia dated June 14, 2011 N 03-07-08/188, dated June 30, 2010 N 03-07-08/193).

If you import goods through an agent, then you must have an agency agreement providing for the payment of VAT by the agent with subsequent compensation of these amounts by the principal, i.e. by you (Letter of the Ministry of Finance of Russia dated October 26, 2011 No. 03-07-08/297). Also receive a copy of the payment order for the agent to pay the tax.

Payment of the tax is confirmed by a customs declaration (where the VAT paid is indicated in column 47) and a payment document. If the tax is paid with a customs card, the customs authorities will issue written confirmation of payment upon request. No invoice is issued.

11. Filling out the purchase book

To obtain a VAT deduction on imports, a customs declaration is recorded in the purchase ledger. The VAT payment invoice number will also be included in the purchase book.

When filling out the purchase book, the following will be indicated in the appropriate columns:

• in column 2, the transaction type code is “20” (letter of the Federal Tax Service of Russia dated January 22, 2015 No. GD43/794@);
• in column 3 the number of the customs declaration (clause “e” of clause 6 of the Rules for maintaining a purchase book, approved by Resolution No. 1137);
• in column 7, details of the payment document for payment of the advance payment to the customs authority (subsection “k”, paragraph 6 of the Rules for maintaining a purchase book, approved by Resolution No. 1137);
• in column 9 the name of the foreign supplier.
• in column 15, the invoice value of the goods, increased by the amount of customs duty (excise tax, if any) and accrued VAT.

An interesting situation arises if you made an advance payment to pay for upcoming duties, taxes, and fees. Here, unlike payment to the supplier, the rules of clause 12 of Article 171 and clause 9 of Article 172 of the Tax Code do not apply. Those. It is impossible to deduct VAT from the entire advance payment (Letter dated June 21, 2012 No. 03-07-08/158).

Those. the right to deduct VAT on imports will appear when the advance payment (or part of it) is spent for its intended purpose. In this case, the document confirming payment of VAT will be a report on the expenditure of funds made as advance payments, which will be issued by the customs authority. The report form was approved by the Order of the Federal Customs Service of Russia dated December 23, 2010. No. 2554 (Appendix No. 2).

12. Postings when calculating VAT on imports using an example

Grand LLC imports a batch of champagne from France. The customs value of the consignment is 4200 euros. The customs duty rate for this type of goods is 12.5 percent. These goods are subject to VAT at a rate of 18 percent. Customs duties amounted to 2000 rubles.

According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. Ownership of the goods transferred to Grand LLC on September 16.

The customs value is equal to the transaction price. The customs value of the consignment of goods in rubles on September 16 will be:

4200 euros x 73.2126 rubles/euro = 307,492.92 rubles.

We have already calculated customs duties, excise taxes and VAT in the previous example:

— customs duty 38,436.62 rubles.

— excise tax 26,000 rubles.

— VAT 66,947.32 rub.

Debit 76 subaccount “Calculations for customs duties and fees” - Credit 51
– 40,436.62 rubles. (RUB 38,436.62 + RUB 2,000) – import customs duties and customs duties have been paid;

Debit 19 subaccount “Excise taxes” - Credit 68 subaccount “Calculations for excise taxes” - 26,000 rubles. — excise tax on imported products has been assessed.

Debit 68 subaccount “Calculations for excise duties” - Credit 51 - 26,000 rubles. – excise duty paid at customs

Debit 19 - Credit 68 subaccount “VAT Calculations” – 66,947.32 rubles – reflects VAT payable at customs;

Debit 68 subaccount “Calculations for VAT” - Credit 51 - 66,947.32 rubles. – VAT paid at customs

Debit 41 – Credit 60 – RUB 307,492.92. – imported goods are capitalized;

Debit 41 - Credit 76 subaccount “Calculations for customs duties and fees”
– 40,436.62 rubles. (RUB 38,436.62 + RUB 2,000) – customs duties and customs fees are included in the cost of imported goods;

Debit 41 – Credit 19 subaccount “Excise taxes” - 26,000 rubles. – excise tax is included in the cost of goods

Debit 68 subaccount “Calculations for VAT” - Credit 19 - 66,947.32 rubles. – paid VAT is accepted for deduction

What problematic issues have you encountered regarding the calculation of VAT when importing goods? Ask them in the comments and together we will find the answer!

Calculation of VAT when importing goods and the right to deduction

Payment of VAT when importing goods is the responsibility of any business entity, including those who have chosen the simplified taxation system (USN), UTII and Unified Agricultural Tax. Payment of VAT on imports must be made within the deadlines established by law:

• no later than 15 days from the moment the goods arrive at customs when imported from countries that are not members of the EAEU (Eurasian Economic Community), before or simultaneously with the submission of a customs declaration for goods (DT);
• no later than submitting a VAT return (i.e. before the 20th day of the month following the month of registration of imported products) when importing from EAEU member countries.

In case of non-payment or incomplete payment or late payment of VAT when importing goods, the taxpayer is subject to a fine (penalty) in the amount of 20% of the amount of unpaid taxes in the event of an unintentional error and 40% in case of intentional evasion of VAT on import (according to Article 122 Tax Code of the Russian Federation - see with comments, a similar punishment is provided for by the Protocol of December 11, 2009 “On the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods into the Customs Union” - explanations).

Where to pay VAT when importing goods

You must pay VAT when importing goods (when importing goods) either to the customs authority before actual release under the selected customs procedure (regime), or to the Federal Tax Service at the place of tax registration. You must pay import VAT to the customs authority when importing goods from countries that are not members of the Eurasian Economic Community (EAEC), and to the fiscal (tax) authority when importing from EAEU countries (Kazakhstan, Belarus, Kyrgyzstan, Armenia).

Payment of VAT during customs clearance

Payment of VAT at customs when importing goods is carried out when importing from countries that are not members of the Eurasian Economic Community. In general, payment of VAT during customs clearance must be made before or during the submission of the customs declaration for goods (formerly the cargo customs declaration, CCD), but no later than 15 days from the moment the goods arrive at customs. Customs will not release the goods until VAT is paid.

Payment of VAT when importing goods from the European Union, China and other countries (including CIS countries and Ukraine) is carried out in accordance with the general procedure. Allows exemption from VAT on the import of certain types of goods (for example, medical equipment or equipment that is not produced in Russia or is produced in insufficient quantities).

Payment of VAT when importing goods into Russia occurs at a rate of 0, 10 or 18%. A rate of 10% applies to some types of children's goods and medical products. The standard rate is 18%. The VAT payable when importing goods into Russia is calculated as the product of the rate by the sum of the customs value, customs duties and, in the case of excisable products, excise taxes.

Under some customs procedures (regimes), indirect taxes are not paid. Thus, the tax is paid in full (amount) when the goods are released into free circulation (for domestic consumption), partially - upon re-importation (in the part from which it was exempted), and not paid at all - when placed under the transit procedure or a customs warehouse . A complete list of customs procedures with explanations of the amount of indirect taxes paid for them is published in Art. 151 Tax Code of the Russian Federation.

Procedure for paying VAT when importing goods

If goods are imported from a country that is not a member of the EAEU, then the tax is paid at customs (to the customs authority), if from a country that is a member of the EAEU, to the Federal Tax Service at the place of registration of the taxpayer. For subsequent deduction of VAT or its refund, it is necessary that the tax payment be made from the account of the future applicant (and not his agent, intermediary). When importing goods through intermediaries, you will need to obtain proof of tax payment from the agent.

The law (Article 143 of the Tax Code of the Russian Federation, Articles 79, 80 of the Labor Code of the Customs Union) establishes that payment of value added tax can be carried out both by the declarant (importer) and by another person, including the carrier and customs representative (broker).

Which BCC should I pay VAT on imports to?

To pay VAT on imports, the following BCCs should be used:

• if the payment administrator is the Federal Customs Service of the Russian Federation (for imports from countries that are not members of the EAEU): 153 1 04 01000 01 1000 110 - for tax transfer, 153 1 04 01000 01 2100 110 - for payment of penalties, 153 1 04 01000 01 3000 110 - for fines;
• if the administrator is the Federal Tax Service of Russia (for imports from EAEU member states): 182 1 04 01000 01 1000 110 - BCC for the tax itself, 182 1 04 01000 01 2100 110 - for penalties, 182 1 04 01000 01 3000 110 - for fines.

To pay VAT on imports, a tax agent should use KBK 182 1 03 01000 01 1000 110 in field 104 and code 02 (tax agent status) in field 101.

Confirmation of VAT payment upon import

The following documents can serve as confirmation of payment of VAT upon import: payment documents and a customs declaration, with information included in it on the calculated amount of VAT. When using a customs card, you should request written confirmation from the customs authority of the payment of customs duties and taxes in accordance with the form approved by the State Customs Committee of Russia dated November 27, 2003 No. 647-r (this document is the basis for accepting VAT as a deduction - see letters from the Ministry of Finance of Russia dated October 2. 2009 No. 03-07-08/198, dated 06.11.2008 No. 03-07-08/249).

If the tax (together with other customs payments) was paid in advance (by making an advance payment before actual customs clearance), the Federal Customs Service of the Russian Federation will provide a report on the expenditure of funds within 30 days. When importing goods through an intermediary, documents will be required confirming payment of VAT by the intermediary and reimbursement of agency expenses by the recipient (letter of the Ministry of Finance of Russia dated August 28, 2007 No. 03-07-08/242).

Tax authorities have no right to require acts of acceptance and transfer of inventory items to deduct VAT, however, if the case goes to court, such documents will not be superfluous.

VAT at customs must be paid in a special order: not based on the results of the quarter in which the goods were imported into Russia, but simultaneously with the payment of other customs duties.

The specific deadline for paying VAT depends on the customs procedure under which the imported goods were placed (Article 82 of the Customs Code of the Customs Union). So, for example, in relation to goods placed under the customs procedure of release for free circulation, the deadline for paying VAT is before the release of goods, provided that the importer does not apply any benefits for the payment of this tax (subclause 1, clause 3, article 211 of the Customs Code of the Customs union). Until VAT is paid, customs will not release the goods.

In addition, the customs procedure under which the goods are placed depends on procedure for paying VAT on imports . In some procedures, VAT must be paid in full or in part, while in others, it is not necessary to pay at all (Clause 1, Article 151 of the Tax Code of the Russian Federation).

Situation: how to pay and deduct VAT on the cost of goods imported to Russia from China in transit through Kazakhstan?

Pay VAT at Russian customs and accept it for deduction in the general manner.

The import of goods into Russia (import of goods) is recognized as an object of taxation under VAT (subclause 4, clause 1, article 146 of the Tax Code of the Russian Federation). The tax is paid as part of general customs payments (subclause 3, clause 1, article 70 of the Customs Code of the Customs Union).

At the same time, transporting goods in transit through Kazakhstan does not affect the procedure for paying VAT. This is because customs transit is just a control procedure. That is, goods are transported under customs control from the place of departure to the place of destination without paying customs duties and taxes (clause 1 of article 215, clause 1 of article 225 of the Customs Code of the Customs Union). Therefore, this transaction should be considered as a normal import from China to Russia. Consequently, VAT when importing goods must be paid only to Russian customs authorities in the generally established manner (clause 1 of Article 174 of the Tax Code of the Russian Federation, Article 84 of the Customs Code of the Customs Union).

The amount of VAT paid at customs can be deducted by the importer in this situation on a general basis without any special features (clause 2 of Article 171 of the Tax Code of the Russian Federation).

VAT exemption

Goods for the import of which you do not need to pay VAT at customs are listed in Article 150 of the Tax Code of the Russian Federation. For example, the import into Russia of technological equipment (including components and spare parts for it), analogs of which are not produced in Russia, is not subject to VAT (Clause 7, Article 150 of the Tax Code of the Russian Federation). The list of such equipment was approved by Decree of the Government of the Russian Federation of April 30, 2009 No. 372.

Situation: what documents need to be drawn up to confirm exemption from VAT (in accordance with paragraph 1 of Article 150 of the Tax Code of the Russian Federation) when importing goods into the customs territory of Russia as humanitarian aid (assistance)?

To do this you need to obtain the appropriate certificate.

The decision on whether goods belong to humanitarian aid (assistance) is made by the Commission on International Humanitarian and Technical Assistance under the Government of the Russian Federation. The commission, on the basis of a decision formalized in the form of a protocol, issues a certificate confirming that the goods belong to humanitarian aid (assistance). The certificate must be signed by the Chairman of the Commission, his deputy or the executive secretary and certified by the seal of the Commission. Each sheet of lists of goods attached to the certificate must be certified with a stamp with the inscription “Humanitarian assistance (assistance).” The validity period of the certificate is one year from the date of the Commission’s decision to confirm that the goods belong to humanitarian aid (assistance).

This procedure is provided for by the Instruction approved by Order of the State Customs Committee of Russia dated May 25, 2000 No. 429.

Situation: is it necessary to pay VAT on the import of Arctic fuel purchased abroad for use in carrying out work on the Russian continental shelf?

Yes need.

The import of goods into the territory of Russia and other territories that are under its jurisdiction is recognized as subject to VAT (subclause 4, clause 1, article 146 of the Tax Code of the Russian Federation).

The continental shelf belongs to the territories under the jurisdiction of Russia. This follows from the provisions of Part 2 of Article 67 of the Constitution of the Russian Federation, Article 5 of the Law of November 30, 1995 No. 187-FZ, paragraph 2 of Article 11 of the Tax Code of the Russian Federation and Part 1 of Article 7 of the Law of November 27, 2010 No. 311-FZ.

The list of goods exempt from VAT when imported into Russia and the territories under its jurisdiction is given in Article 150 of the Tax Code of the Russian Federation. The list of circumstances under which imported goods are exempt from customs duties and taxes is given in Article 80 of the Customs Code of the Customs Union. The import of Arctic fuel for use on the continental shelf does not fall under any of the above lists. Consequently, when importing such goods into the territory under the jurisdiction of Russia (continental shelf), VAT must be charged and paid on their customs value on a general basis.

VAT rates

Depending on the type of imported goods, the tax rate is 10 or 18 percent (clause 5 of Article 164 of the Tax Code of the Russian Federation). Accrue VAT in rubles and round to the second decimal place, clause 30 of the Instructions, approved by Order of the State Customs Committee of Russia dated February 7, 2001 No. 131).

When implementing certain types of work (services) related to the import of goods, a VAT rate of 0 percent is applied (clause 1 of Article 165 of the Tax Code of the Russian Federation).

Situation: what to do if customs requires you to charge VAT on imported goods at a higher rate than provided for by Russian tax legislation?

If the organization does not agree with the customs decision, appeal it to a higher customs authority or in court.

When calculating VAT on goods imported into Russia, customs applies the rates established by Russian tax legislation (paragraph 3, paragraph 2, article 77 of the Customs Code of the Customs Union).

According to the general rule, the declarant calculates VAT at customs independently (determines the product code, tax rate and amount of payment) (Clause 1, Article 76 of the Customs Code of the Customs Union). However, in some cases, customs officers have the right to perform these functions for him. For example, if they consider the classification of goods chosen by the declarant to be incorrect (clauses 1-3 of Article 52 of the Customs Code of the Customs Union).

Customs decisions on the classification of goods are mandatory (clause 6, article 52 of the Customs Code of the Customs Union). However, the declarant has the right to appeal them in accordance with Article 9 of the Customs Code of the Customs Union (paragraph 2, paragraph 3, article 52 of the Customs Code of the Customs Union). This can be done by filing a complaint with a higher customs department (for example, a regional customs department) or in court (Article 9 of the Customs Code of the Customs Union, Chapter 3 of Law No. 311-FZ of November 27, 2010).

If the customs decision is found to be unfounded, the requirement to pay tax at a higher rate may not be fulfilled (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated March 26, 2014 No. F05-2220/2014). But if it has already been executed, the organization has the right to return the amount of overpaid VAT through the court (see, for example, resolutions of the Federal Antimonopoly Service of the Ural District dated September 27, 2013 No. F09-9170/13, Moscow District dated October 21, 2011 No. A40-151153 /10-140-889). And if the overpaid VAT was accepted for deduction, the tax amount will have to be restored. This must be done in the quarter when the court decision canceling the customs requirements came into force. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3/7606.

Advice: When importing perishable food products, in order to speed up their customs clearance, pay VAT in the amount indicated by customs officers. The importer has the right to deduct the amount of VAT paid at customs (clause 2 of Article 171 of the Tax Code of the Russian Federation).

VAT calculation

The tax amount is calculated according to special rules.

If the organization imports goods subject to both customs duties and excise taxes, use the formula:

If an organization imports excisable goods that are exempt from customs duties, calculate VAT using the formula:

VAT

=

Customs value of goods

+

Excise taxes

×

VAT rate

When importing goods that are subject to customs duties but exempt from excise taxes, use the formula to calculate the tax:

If the product is exempt from both customs duties and excise taxes, use the formula:

Calculate the tax for each group of goods separately. The total amount of VAT payable will be equal to the amount of taxes calculated by product groups.

Such rules are established by paragraph 3 of Article 160 and paragraph 5 of Article 166 of the Tax Code of the Russian Federation.

The customs value is declared when declaring the goods. As a rule, the customs value is equal to the transaction price (Clause 1, Article 4 of the Agreement on Determining the Customs Value of Goods dated January 25, 2008). If it is impossible to determine the customs value based on the transaction price, the customs value can be determined by other methods described in Articles 6-10 of the Agreement on Determining the Customs Value of Goods of January 25, 2008.

An example of calculating and reflecting VAT on goods imported to Russia in accounting

LLC "Trading Company "Hermes"" imports a batch of non-excisable goods from Germany. The customs value of the consignment is 12,500 euros. The customs duty rate for this type of goods is 20 percent. These goods are subject to VAT at a rate of 18 percent. Customs duties amounted to 2000 rubles.

Ownership of the goods passed to Hermes on May 14. On the same day, Hermes submitted a declaration for customs clearance of the cargo.

The customs value is equal to the transaction price. The conditional euro exchange rate as of May 14 was 38.1940 rubles/EUR. The customs value of the consignment of goods in rubles on this date will be:
12,500 EUR × 38.1940 rub./EUR = 477,425 rub.

The amount of customs duty that Hermes must pay will be:
RUR 477,425 × 20% = 95,485 rub.

The amount of VAT that Hermes must pay at customs for this batch of goods will be:
(477,425 rub. + 95,485 rub.) × 18% = 103,124 rub.

The Hermes accountant reflected the amount of customs duties and duties in the subaccount “Calculations for customs duties and fees” to account 76 “Settlements with various debtors and creditors”.

The Hermes accountant made the following entries in accounting:

Debit 41 Credit 60
- 477,425 rub. - imported goods are capitalized;

Debit 41 Credit 76 subaccount “Calculations for customs duties and fees”
- 97,485 rub. (RUB 95,485 + RUB 2,000) - customs duties and customs fees are included in the cost of imported goods;

Debit 19 Credit 68 subaccount “VAT calculations”
- 103,124 rub. - reflected VAT payable at customs;

Debit 76 subaccount “Calculations for customs duties and fees” Credit 51
- 97,485 rub. (RUB 95,485 + RUB 2,000) - import customs duties and customs duties have been paid;

Debit 68 subaccount “VAT calculations” Credit 51
- 103,124 rub. - VAT paid at customs.

Article 146 of the Tax Code of the Russian Federation states that goods that are imported into the customs territory of the Russian Federation and are subject to sale necessarily require VAT to be charged at its percentage value, based on the category of the imported product, as well as the category of the service provided. VAT on imports is charged and calculated at the stage of customs control and is one of the mandatory payments.

The relationship between VAT and customs

For successful customs clearance, the company providing this product for import must make an advance payment, since there is a special procedure for customs withdrawal of import VAT.

VAT, which was already paid when the goods were cleared at customs, can be submitted to, but only for the period when the imported goods were registered with the company. And this is subject to the condition that the goods were purchased for a purpose that is also subject to VAT (production or resale), only if you are a participant in the general taxation system. If this system is simplified, then VAT is purely your expense.

You can apply for deduction of VAT paid at customs if you have all the documents confirming payment, that is, an import declaration and other documents certified by authorized bodies.

When importing goods that are not subject to customs duties, the tax base is considered to be the customs value of the item in question. If this is a non-excise product, then exactly the same. To calculate VAT when passing customs control, use the formula:

VAT=(Customs value+customs duty+excise tax)*rate/100

The customs value is determined and indicated by the person who declares the import of the goods or his official representative.

The amount of VAT is indicated in certain parts of the declaration for goods to be imported, which is submitted to the customs authorities before the end of the temporary storage period of the goods (4 months). The declaration is submitted in paper and also electronic form. Its registration is carried out within 2 hours from the moment of submission.

The calculated VAT is paid directly to the customs authority before the completion of the customs procedure for registering the goods.

VAT rates for imports

Tax rate of 0%, according to Art. 150 of the Tax Code of the Russian Federation, applies to such groups of goods as:

• Free humanitarian aid.
• Technical items equipment that is not produced domestically or in the countries of the Customs Union.
• Medicines and directly medicinal substances listed in the Tax Code of the Russian Federation.
• Cultural assets that were donated to similar objects in the Russian Federation or purchased at the expense of the federal budget.
• Cultural property imported on the basis of mutual exchange with other countries.
• Precious and semi-precious stones that have not been processed.
• Products obtained as a result of management on the land territory of other countries of the economic entity of the Russian Federation.
• Facilities for organizing the Olympic and Paralympic Winter Games.
• Services and goods for the space industry.
• All types of currencies and securities.
• Items for personal use or use by family members of participants in diplomatic organizations.
• Vessels that are registered in the international register of the Russian Federation, as well as fish caught abroad by Russian vessels.

Adjustments and amendments are periodically made to the list, and participants in the import of imported products should carefully monitor the changes.

Food, medical, and children's products are subject to VAT at 10%.

If the goods you import are not included in any of the lists of reduced taxation, then the interest rate for you is standard - 18%.

Difficulties often arise for companies that import various types of work and services. Services provided by a foreign organization are considered imported. They are not registered at customs and are subject to taxation.

If the company that provides services for performing work is not registered in the Russian Federation, then VAT is collected and paid by the company that purchases these works or services.

Interesting video about calculating VAT on imports:

Procedure for payment of delivery costs

A company interested in importing goods bears all future costs for delivery and customs clearance. The price for delivery is taken into account in the total cost of the goods, and if the importer imports not independently, but through a forwarding service, the services of which are also subject to payment, then the cost of such imported goods will be significantly higher.

When the goods are transported from customs to the final destination, the interest rate is 0%. Therefore, the services of forwarding companies need to be carefully checked, especially transportation calculations, since they often contain errors, including in.

By the way, VAT can only be charged in Russian rubles. When a payment is made in foreign currency, it is converted at the exchange rate and converted into rubles for credit to the state budget.

So, VAT calculations for the import of imported products are carried out based on the customs value base, taking into account the influence of customs duties and the excise value of the goods; its interest rate depends on the belonging to a certain category of imported products. VAT on the import of goods imported for re-production or sale is subject to calculation when there are the necessary documents confirming its payment and certified by the relevant authorities.