Declaration of indirect taxes: example of filling. Rules for filing a return on indirect taxes Deadlines for submitting a return on indirect taxes

The new form “Tax declaration on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union” was officially approved by the document Order of the Ministry of Finance of the Russian Federation dated July 7, 2010 N 69n.

More information about the use of the KND form 1151088:

  • Customs payments

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    5 tbsp. 164 of the Tax Code of the Russian Federation): registration of imported goods; payment deadline stipulated... . 147 of the Tax Code of the Russian Federation, the place of sale of goods is recognized as the territory of the Russian Federation, if the goods at the time... ;On approval of the tax return form for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union and The order in which to fill it out is...

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Tax return on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union (KND 1151088)

Applicable - from reporting for December 2017

Approved by Order of the Ministry of Finance of Russia dated September 27, 2017 N SA-7-3/765@

Delivery deadline - no later than the month following the month of registration of imported goods (payment period stipulated by the leasing agreement (contract))

Download the tax declaration form for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union:

— in PDF (this machine-readable form was prepared on the basis of the TIF template of JSC "GNIVC" and is available for filling out in the Adobe Reader program (the program is available on the website www.adobe.com))

A sample of filling out a tax return for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union >>>

Materials for filling out a tax return for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union:

— Order of the Ministry of Finance of Russia dated September 27, 2017 N SA-7-3/765@

—: How to fill out a tax return for indirect taxes when importing goods from the territories of the EAEU member states from December 2017 (ConsultantPlus, 2018)

-: Import of goods from the EAEU countries: documents, declaration, deductions (Karpova E.V.) ("VAT: problems and solutions", 2018, N 2)

—: Commentary to the Order of the Federal Tax Service of Russia dated September 27, 2017 N SA-7-3/765@ "On approval of the form and format for submitting a tax return on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of states - members of the Eurasian Economic Union in electronic form and the procedure for filling it out" (Tochkina T.N.) ("Regulatory acts for accountants", 2017, N 22)

Archived tax return forms for indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union:

— on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of member states of the Customs Union from reporting for July 2010 to reporting for December 2017

— on indirect taxes (value added tax and excise taxes) when importing goods into the territory of the Russian Federation from the territory of the Republic of Belarus (KND 1151075) from reporting for January 2007 to reporting for July 2010

Principles for levying indirect taxes when importing goods from or exporting to the countries of the Customs Union

The principle of collecting VAT by country of destination has been preserved

This means that exports of goods to Belarus and Kazakhstan are subject to a zero VAT rate, and when importing goods from these countries, you must pay import VAT.

Moreover, the right to a zero export VAT rate does not depend on whether the import of exported goods is taxed or not on the territory of Belarus or Kazakhstan (Article 3 of the CU Agreement). It turns out that for some goods a Russian exporter can declare a zero VAT rate, and a foreign importer may not pay tax at all.

The procedure for paying indirect taxes no longer depends on the country of origin of the goods

The previously valid Russian-Belarusian Agreement applied to transactions with those goods that were produced in Russia or Belarus (Federal Law of December 28, 2004 N 181-FZ).

Therefore, tax authorities often demanded from Russian importers of Belarusian goods a certificate of origin of goods in the ST-1 form (it could be obtained from the Chamber of Commerce and Industry of the Republic of Belarus). And despite the fact that this requirement is unlawful, only after the presentation of the certificate did they put a mark on the application for payment of indirect taxes, which the Belarusian exporter needed to confirm the zero VAT rate (Question 1 Letter of the Federal Tax Service of Russia dated 08.08.2006 N ШТ-6-03/780 @).

For reference

Members of the Customs Union are Russia, Belarus, Kazakhstan, Kyrgyzstan, Tajikistan, Uzbekistan (Treaty on the Establishment of the Eurasian Economic Community of October 10, 2000).

The new procedure for paying indirect taxes applies to all goods produced both in the countries of the Customs Union (Russia, Belarus and Kazakhstan) and in other countries (except for goods transiting to the Russian Federation) (Clause 2 of the Decision of the Interstate Council of the EurAsEC dated November 27, 2009 N 17).

Exporters must confirm the zero rate within 180 calendar days from the date of shipment of goods

This innovation is beneficial to participants in Russian-Belarusian transactions: after all, previously they had half as much time to confirm a zero tax rate - 90 days (Agreement between the Government of the Russian Federation and the Government of the Republic of Belarus on the principles of levying indirect taxes... dated September 15, 2004 (hereinafter - Agreement with Belarus)).

For reference

For the purposes of “export” VAT, the date of shipment is the date of the first primary shipping document issued to the buyer of goods or the first carrier (Clause 3 of Article 1 of the Protocol on CU Goods).

To confirm the zero rate, export transactions must be reflected in a regular VAT return.(Approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n) and submit it to the tax office along with documents (or copies thereof) (Clause 2 of Article 1 of the Protocol on CU Goods):

— agreements (contracts), taking into account amendments, additions and annexes to them;

— bank statements confirming receipt of proceeds to your account;

— an application received from your counterparty for the import of goods and payment of indirect taxes. This application must necessarily have a mark from the tax authority of Belarus/Kazakhstan on the payment of indirect taxes (exemption or other procedure for fulfilling tax obligations) (The form is approved by Appendix 1 to the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Customs Union on the paid amounts of indirect taxes dated December 11, 2009 (hereinafter referred to as the Protocol on Information Exchange)).

Note

To confirm the zero VAT rate on goods that were pre-declared before 07/01/2010 and for which the foreign counterparty has already paid indirect taxes, but which will be shipped after this date, instead of an application to the tax office, you must submit a copy of the customs declaration issued upon release of goods in free circulation (Clause 4 of the Decision of the Customs Union Commission dated June 18, 2010 N 293);

— transport (shipping) documents. These are ordinary transport documents (for example, form N 1-T "Consignment note") (Letter of the Ministry of Transport of Russia dated 05/24/2010 N OB-16/5460; Letter of the Federal Tax Service of Russia dated 06/08/2010 N ShS-37-3/3693 @);

— other documents confirming the validity of applying a zero VAT rate and (or) exemption from excise taxes.

If you do not submit a set of supporting documents within 180 days, you will have to pay VAT for the quarter in which the shipment date falls, and penalties (Article 75 of the Tax Code of the Russian Federation). Moreover, the amount of penalties will not be returned to you even if you subsequently confirm your right to a zero export rate.

The calculation of “import” VAT has changed

The tax base for “import” VAT must be determined on the date of registration of imported goods(Clause 2, 4, Article 2 of the Protocol on CU Goods). And VAT must be calculated on the cost of imported goods, increased by the amount of excise tax (if these are excisable goods). It should be defined as the transaction price payable to your supplier under the terms of the contract (Clause 2, Article 2 of the Protocol on CU Goods).

The new rule is very beneficial for importers of Belarusian goods - after all, previously, “import” VAT had to be paid on the amount that, in addition to the cost of purchased goods and excise taxes, was included (Clause 2 of Section I of the Regulations on the procedure for collecting indirect taxes (Appendix to the Agreement with Belarus)) :

— costs of delivery of goods, including transportation, loading and forwarding services;

- sum insured;

- the cost of containers and other reusable packaging that is not subject to return, if this container is a single unit with the goods;

— cost of packaging, including the cost of work.

Note

The basis for contracts for the manufacture of goods, leasing contracts, commodity exchange contracts, as well as commodity credit (commodity loan) agreements must be determined in a special manner (Clause 2, 3 of Article 2 of the Protocol on CU Goods).

The deadline for paying “import” VAT remains the same

“Import” VAT (excise tax) must be paid to the tax office no later than the 20th the month following the month of registration of imported goods (payment period stipulated by the leasing agreement) (Clause 7, Article 2 of the Protocol on CU Goods).

Note

If a foreign supplier shipped goods to you before July 2010 and this goods were placed under customs regime, and you accepted the goods for registration after 07/01/2010, then the “import” tax must be paid not to the tax authority, but to customs (Clause 3 of the Commission’s Decision Customs Union dated June 18, 2010 N 293).

"Import" VAT return - new

The importer must submit an “import” declaration to the inspection no later than the 20th the month following the month of acceptance of goods for registration. For delay in filing a declaration there will be a fine under Art. 119 of the Tax Code of the Russian Federation (Clause 8 of Article 2 of the Protocol on goods of the Customs Union).

The form of the new declaration has already been approved by the Ministry of Finance (Order of the Ministry of Finance of Russia dated July 7, 2010 N 69n). It will be applied starting from the July 2010 declaration.

There is already a form for an application for the import of goods, which must be submitted to the inspection along with the “import” declaration (The form is approved by Appendix 1 to the Protocol on the Exchange of Information). Only now it must be submitted to the inspection both in paper form - in four copies (and not in three, as previously when importing Belarusian goods), and in electronic form. The inspectorate must make marks on each of them and return three copies. Two of them must be sent to your exporting counterparty (Clause 8 of Art.

Rules for filing a return on indirect taxes

2 Protocol on Customs Union goods; Art. 2 Protocol on Information Exchange; clause 1 of Appendix 2 to the Information Exchange Protocol).

Attention! All importers must pay “import” VAT and submit a declaration on it, including VAT defaulters and those exempt from paying this tax (Clause 3 of Article 145, paragraph 3 of Article 346.1, paragraph 2 of Article 346.11, paragraph 4 of Article 346.26 Tax Code of the Russian Federation).

In addition, to declaration must be accompanied by other documents(copies) (Clause 1.2 - 1.5, clause 8 of Article 2 of the Protocol on CU Goods):

— a bank statement confirming payment of “import” VAT (if there is an overpayment of VAT, both “import” tax and regular domestic tax, a decision to offset it against the “import” tax);

— transport (shipping) documents;

— invoices of the counterparty, issued by him upon shipment (if their issuance is provided for by the legislation of the country of the counterparty);

— agreements (contracts) for the import of goods;

— information message (it is needed when importing goods from the territory of a third state - a member of the Customs Union and in some other cases).

Note

If you accepted the imported goods for registration and returned them in the same month due to inadequate quality, then such goods do not need to be included in the tax return. If you return the goods after the month in which they were registered, you will need to submit an updated declaration (Clause 9, Article 2 of the Protocol on CU Goods).

There are also rules for paying indirect taxes when performing work and providing services within the Customs Union. In general (with some exceptions), they are similar to those that operated in Russian-Belarusian relations (Article 5 of the Customs Union Agreement; Protocol on the procedure for collecting indirect taxes when performing work and providing services in the Customs Union of December 11, 2009).

And keep in mind: on the website of the Federal Tax Service of Russia in the section “Federal Tax Service of Russia” -> “Customs Union” the main documents related to the activities of the Customs Union are posted.

Customs and taxes, Customs Union

Who is required to submit an indirect VAT return and pay indirect VAT to the budget?
When importing goods from the EAEU countries (Belarus, Kazakhstan, Armenia, Kyrgyzstan) into the Russian Federation, the importer (organization or individual entrepreneur) is required to charge and pay VAT.
Russian organizations and individual entrepreneurs who apply special tax regimes (USN, UTII, etc.) are required to pay VAT on the cost of imported goods, as well as file a declaration.

There are also those who are exempt from filing an indirect VAT return and paying VAT to the budget:
Organizations and individual entrepreneurs that do not import goods into the Russian Federation from EAEU member states (Belarus, Kazakhstan, Armenia, Kyrgyzstan).

When is the indirect VAT return submitted and the tax paid?
The indirect VAT declaration is submitted no later than the 20th day of the month following the month in which goods imported from the EAEU countries were registered.
Payment of indirect VAT tax is made no later than the 20th day of the month following the month of registration of goods imported from the EAEU countries.

Where is the indirect VAT return submitted and the tax paid?
The declaration on indirect taxes and the application for the import of goods is submitted in the form approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n and Appendix No. 18 to the Treaty on the Eurasian Economic Union dated May 29, 2014, to the tax authority at the location of the organization (at the place of residence of the individual entrepreneur).

What happens if you fail to submit your indirect VAT return or submit it late?
The following types of liability are provided for late submission of indirect tax returns:
1) Failure to submit a declaration on time is subject to a fine of 5% of the amount of tax payable (additional payment) on the basis of this declaration for each full or partial month from the day established for its submission, but not more than 30% of the specified amount and not less than 100 rubles (clause 1 of Art.

The declaration of indirect taxes when importing goods is submitted using a new form

119 of the Tax Code of the Russian Federation);
2) Delay in filing a declaration by more than 180 days, the fine will be up to 30% of the amount of tax payable on the basis of this declaration, and 10% of the amount of tax payable on the basis of this declaration, for each full or partial month, starting from 181st day (clause 2 of article 119 of the Tax Code of the Russian Federation).
Together with the declaration on indirect taxes, it is necessary to submit to the tax authorities the documents listed in clause 20 of the Protocol on the procedure for collecting indirect taxes in the EAEU (clause 6 of the letter of the Ministry of Finance of Russia No. 03-07-15/101 dated July 22, 2010)
For untimely submission of such documents, liability is provided for the same as for failure to submit documents necessary for tax control.

Import of goods into Russia from abroad is subject to VAT (Subclause 4, Clause 1, Article 146 of the Tax Code of the Russian Federation). The amount of tax actually paid when importing imported goods is accepted for deduction (clause 2 of Article 171 of the Tax Code of the Russian Federation).

When importing goods from the territory of member countries of the Customs Union, the payment and deduction of VAT is controlled by tax inspectorates (clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union).

The amount of VAT payable to the budget on goods imported from member countries of the Customs Union is reflected in a special declaration on indirect taxes (VAT and excise taxes).

Declaration form

Tax reporting forms, as well as the procedure for their submission, must be approved by the Federal Tax Service of Russia in agreement with the Ministry of Finance of Russia (Clause 7, Article 80 of the Tax Code of the Russian Federation). Until the adoption of new documents, the previous rules for preparing tax reporting apply (Clause 14, Article 10 of Law No. 229-FZ of July 27, 2010). At present, when drawing up a special declaration, one should be guided by the form and procedure that were approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

Frequency and deadlines for delivery

A special declaration on indirect taxes must be drawn up and submitted monthly:

  • for the month in which the organization accepted imported goods for registration;
  • for the month in which the lease payment term stipulated by the leasing agreement occurs ( if goods are imported under a leasing agreement, which provides for the transfer of ownership of goods to the lessee ).

This is stated in paragraph 20 of Appendix 18 to the Treaty on the Eurasian Economic Union and paragraph 1 of the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

The provisions of Article 163 of the Tax Code of the Russian Federation, which states that the tax period for VAT is a quarter, do not apply in this case. This is explained by the fact that international treaties on taxation issues take precedence over Russian tax legislation (Article 7 of the Tax Code of the Russian Federation). The Treaty on the Eurasian Economic Union refers to such agreements. The requirements stipulated by this agreement are mandatory for all Russian organizations.

The declaration must be submitted no later than the 20th day of the month following the one in which the organization accepted for accounting goods imported from countries participating in the Customs Union. By the same date, the amount of VAT on imported goods must be transferred to the budget . If an organization imports leased items into Russia (under an agreement that provides for the transfer of ownership of them to the lessee), the declaration must be submitted no later than the 20th day of the month following the month in which the payment due date stipulated by the leasing agreement occurs.

This procedure is provided for in paragraph 20 of Appendix 18 to the Treaty on the Eurasian Economic Union and paragraph 1 of the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

Simultaneously with the declaration to the inspectorate you need to submit a package of documents , which is provided for in paragraph 20 of Appendix 18 to the Treaty on the Eurasian Economic Union.

The deadline for submitting a declaration and package of documents may fall on a non-working day. In this case, submit them on the first following working day (clause 5 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n).

Responsibility

Untimely filing of a special declaration on indirect taxes when importing goods from member countries of the Customs Union is an offense (clause 22 of Appendix 18 to the Treaty on the Eurasian Economic Union, Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for whichtax and administrative responsibility .

Situation: can the tax inspectorate fine an organization if a special declaration on indirect taxes is submitted on time, but the documents that must be attached to it are submitted late??

Yes maybe.

For late submission of documents required by the legislation on taxes and fees, paragraph 1 of Article 126 of the Tax Code of the Russian Federation provides for a fine. The fine is 200 rubles. for each document not submitted.

The requirement to submit documents that confirm payment of VAT on goods imported into Russia from member countries of the Customs Union is established by paragraph 20 of Appendix 18 to the Treaty on the Eurasian Economic Union. International treaties on taxation issues have priority over the tax legislation of Russia (Article 7 of the Tax Code of the Russian Federation). Therefore, the requirements stipulated by this agreement are mandatory for all Russian organizations that participate in export-import transactions with partners from countries participating in the Customs Union. Failure to comply with these requirements is grounds for bringing the organization to tax liability under Russian law. Thus, the collection of a fine under paragraph 1 of Article 126 of the Tax Code of the Russian Federation for late submission of documents that must be attached to the indirect tax return is legal.

The inspectorate does not have the right to fine an organization under Article 119 of the Tax Code of the Russian Federation. This article provides liability only for late filing of tax returns. If the organization submitted the declaration on time, then the inspectorate has no grounds for applying Article 119 of the Tax Code of the Russian Federation.

There is no need to submit a special declaration for indirect taxes:

  • if within a month the Russian organization did not accept for accounting goods imported from countries participating in the Customs Union;
  • if the lease payment term stipulated by the leasing agreement has not arrived within a month.

This is stated in paragraph 1 of the Procedure, approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

Filling procedure

When filling out declarations, follow the general rules tax reporting taking into account the special requirements provided for in paragraphs 8-17.4 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n. For example, double-sided printing of a declaration is not allowed when submitting it on paper (clause 10 of the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n).

The special indirect tax return includes:

  • title page;
  • section 1, which reflects the amount of VAT payable to the budget in relation to goods imported into Russia from countries participating in the Customs Union;
  • section 2, which reflects the amount of excise duty payable to the budget on excisable goods imported into Russia from member countries of the Customs Union;
  • annex to the declaration, which provides the calculation of the tax base by type of excisable product.

The specifics of filling out sections and appending a special declaration on indirect taxes are given in the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

All organizations are required to submit the title page and section 1 of the special declaration:

  • who in the reporting month registered goods imported into Russia from countries participating in the Customs Union (regardless of whether these goods are subject to VAT or not);
  • for whom the lease payment term stipulated by the leasing agreement has come in the reporting month.

The total amount of VAT calculated for payment to the budget for goods imported from member countries of the Customs Union is reflected in line 030 of section 1 of the special declaration. It must correspond to the amount of the tax deduction reflected on line 190 of section 3 of the general VAT return.

If the organization imported excisable goods into Russia, it is additionally necessary to fill out section 2 and the appendix to the declaration.

This procedure follows from the provisions of paragraph 3 of the Procedure, approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

An example of filling out an indirect tax return. The organization imports non-excise goods from the Republic of Belarus

Alpha LLC is registered in Moscow and applies a general taxation system. In November 2015, Alpha entered into a contract with a Belarusian organization for the purchase of furniture. The contract amount is RUB 1,180,000. (including VAT - 180,000 rubles). In December 2015, the furniture was imported into Russia and accepted by Alfa for registration.

On January 20, 2016, Alpha’s accountant submitted to the tax office an indirect tax return for December 2015, consisting of:

  • title page;
  • Section 1, which indicates the amount of VAT calculated for payment to the budget.

Since furniture is not classified as excisable goods, section 2 and the annex to the declaration are not included in the report.

Attached to the declaration is a package of documents confirming Alpha’s right to deduct VAT paid when importing goods from the Republic of Belarus.

The amount of VAT indicated on line 030 of section 1 of the indirect tax return was transferred by the accountant to line 190 of section 3 of the VAT return for the fourth quarter of 2015.

Delivery methods

Submit a special declaration on indirect taxes when importing goods from countries participating in the Customs Union to the tax office at the location of the organization. Such a declaration can be submitted to the inspection:

  • on paper (for example, through an authorized representative of the organization or by mail);
  • V electronically via telecommunication channels . If the average number of employees for the previous year (in newly created or reorganized organizations - for the month of creation or reorganization) exceeds 100 people, then this year you can submit tax returns only in this way. This also applies to organizations that are classified as largest taxpayers . They must submit tax reports (including annual returns) electronically via telecommunications channels to interregional inspectorates for the largest taxpayers.

This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation and paragraphs 6, 7 of the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

Attention: Tax liability is provided for failure to comply with the established method of submitting tax reports in electronic form. The fine is 200 rubles. for every violation. This is stated in Article 119.1 of the Tax Code of the Russian Federation.

Situation: can the tax inspectorate refuse to accept a special declaration on indirect taxes if VAT on goods imported into Russia from member countries of the Customs Union has not been paid to the budget?

No, he can not.

Annex 18 to the Treaty on the Eurasian Economic Union does not regulate the procedure for the receipt by tax inspectorates of declarations on indirect taxes. Therefore, when resolving this issue, one must proceed from the norms of Russian tax legislation (Article 7 of the Tax Code of the Russian Federation).

Tax inspectorates are required to comply with the legislation on taxes and fees (subclause 1, clause 1, article 32 of the Tax Code of the Russian Federation). The procedure for submitting tax reporting is determined by paragraph 4 of Article 80 of the Tax Code of the Russian Federation.

The list of reasons on which the tax inspectorate may refuse to accept an organization’s reports is closed and contains the following items:

  • absence (refusal to present) documents confirming the authority of the organization’s representative to submit reports and confirm the information specified in it;
  • submission of reports not in the established form (not in the established order);
  • absence of a seal and signature (including electronic signature) of the head or authorized representative of the organization in tax reporting;
  • discrepancy between the data of the owner of the qualified certificate of the electronic signature verification key and the data of the manager (authorized representative);
  • submission of a declaration (calculation) to the tax office, whose competence does not include accepting this reporting.

This is stated in paragraph 28 of the Administrative Regulations, approved by Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n.

If these requirements are met, the tax office does not have the right to refuse to accept the declaration, citing the fact that the tax has not been transferred to the budget. Moreover, at the request of the taxpayer, the inspectorate is obliged to put a mark on the title page indicating the acceptance of the declaration, indicating the date of its submission. Upon receipt of the declaration via telecommunication channels, the inspectorate is obliged to provide the taxpayer with an electronic receipt of receipt of the reporting. This follows from the provisions of paragraph 2 of paragraph 4 of Article 80 of the Tax Code of the Russian Federation.

The fact of non-payment of tax before filing a declaration may be the reason for an audit, the accrual of penalties or tax sanctions (clause 22 of Appendix 18 to the Treaty on the Eurasian Economic Union). But the refusal of the tax inspectorate to accept a declaration on indirect taxes due to non-payment is in itself unlawful.

Situation: Do I need to prepare and submit a special return for indirect taxes? An organization applying a special tax regime imports goods into Russia from a state that is part of the Customs Union.

Yes need.

International treaties on taxation issues have priority over the tax legislation of Russia (Article 7 of the Tax Code of the Russian Federation). The Treaty on the Eurasian Economic Union refers to such agreements. Consequently, the requirements provided for in Appendix 18 to the Treaty on the Eurasian Economic Union are mandatory for all Russian organizations that participate in export-import transactions with partners from countries participating in the Customs Union.

Any organizations are recognized as VAT payers for such transactions, including those applying special tax regimes (clause 13 of Appendix 18 to the Treaty on the Eurasian Economic Union, clause 1 of the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n). When importing goods, they are required to calculate the amount of VAT, transfer it to the budget and submit a special tax return, attaching all the necessary documents to it. This is stated in paragraph 20 of Appendix 18 to the Treaty on the Eurasian Economic Union and paragraph 1 of the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.

Indirect taxes (VAT and excise taxes) on goods imported into the territory of one EAEU member state from the territory of another EAEU member state are levied by the tax authority of the state into whose territory the goods were imported, except in the following cases:

  • placing imported goods under the customs procedures of a free customs zone or free warehouse;
  • levying excise taxes on goods subject to marking with excise stamps (registration and control stamps, signs). This function is performed by the customs authorities of the EAEU member state.

Organizations and entrepreneurs who:

  • imported goods were registered in the reporting month, or their lease payment was due in the reporting month (this also applies to those using special regimes);
  • registered in the EAEU member state into whose territory the goods were imported;
  • have the right of ownership of imported goods, or the transfer of ownership of goods to them is provided for by an agreement (contract);
  • are required to calculate and pay VAT and excise taxes (on unlabeled excisable goods) to the budget.

How to fill out a declaration

The declaration consists of:

  • title page;
  • Section 1 “The amount of value added tax payable to the budget in respect of goods imported into the territory of the Russian Federation from the territory of member states of the Eurasian Economic Union”;
  • Section 2 “The amount of excise duty payable to the budget in relation to excisable goods imported into the territory of the Russian Federation from the territory of the member states of the Eurasian Economic Union, with the exception of ethyl alcohol from all types of raw materials (including denatured ethyl alcohol, raw alcohol, distillates wine, grape, fruit, cognac, Calvados, whiskey)”;
  • Section 3 “The amount of excise tax calculated for payment to the budget when importing ethyl alcohol from all types of raw materials (including denatured ethyl alcohol, raw alcohol, distillates of wine, grape, fruit, cognac, Calvados, whiskey) into the territory of the Russian Federation from the territory member states of the Eurasian Economic Union.”

The title page and section 1 are required to be completed. And sections 2 and 3 are included in the declaration only if there are corresponding operations.

To fill out the declaration the following are used:

  • codes defining the tax period;
  • codes for submitting a tax return to the tax authority for indirect taxes (VAT and excise taxes) when importing goods into the territory of the Russian Federation from the territory of the EAEU member states;
  • codes of reorganization forms and code of liquidation of the organization;
  • codes that determine the method of submitting a declaration on indirect taxes (VAT and excise taxes) to the tax authority when importing goods into the territory of the Russian Federation from the territory of the EAEU member states;
  • codes of types of excisable goods;
  • codes indicating the application of the excise tax rate in accordance with Article 193 of the Tax Code of the Russian Federation on ethyl alcohol from all types of raw materials imported into the territory of the Russian Federation from the territory of the EAEU member states.

The rules for filling out the new form are the same as for preparing other tax returns.

You can fill out the declaration manually (using black, purple or blue ink) or on a computer. In any case, the text is written in capital printed characters.

Text, numeric, code indicators are entered in the appropriate fields from left to right, starting from the first (left) familiarity. When filling out a declaration on a computer, the values ​​of numerical indicators are aligned to the right (last) space.

If any indicator is missing, a dash is placed in all the spaces in the corresponding field - a straight line drawn in the middle of the empty spaces along the entire length of the indicator field. If to indicate the indicator it is not necessary to fill out all the spaces, then in the unfilled spaces a dash is placed on the right side of the field.

All cost indicators are rounded to the nearest ruble.

A declaration of indirect taxes is required when transporting goods across the border of our country. When forming it, it is necessary to take into account a number of features. Among them, we can highlight the specifics of preparation and deadlines for submission to tax offices.

Not everyone has this information. The sample form and instructions for it are publicly available on the Internet.

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The legislation of our country states that customs duties are not charged when moving products between members of the customs union. But when exchanging goods between these states, it is necessary to pay taxes, established in the form of a surcharge.

Basic requirements and payment procedures are governed by separate international agreements. They take precedence under the tax code.

Main details of the document

The 2019 indirect tax return has a number of general rules when drawing up:

  • The document must provide continuous numbering. The starting point for placing serial numbers is the title page. The final number of partitions does not affect this.
  • Any numeric values ​​are entered into the declaration fields from left to right.
  • You must enter a zero or a dash in the empty space of the fields.
  • Text explanations should be filled in capital letters. Cost indicators are recorded in whole rubles.
  • It is unacceptable to correct the values ​​entered in the declaration. They are corrected with a ballpoint pen. Their correctness is confirmed by the taxpayer’s signature.
  • It is unacceptable to fasten sheets using means that can damage them.

The following dates are the days for submitting documentation to the tax authorities:

  • The day on which the owner of the organization or his official representative provides the necessary information to the tax office.
  • The day the data is sent via registered written message. The description is included in the attachment.
  • Day of transmission via telecommunications channel. Confirmation of this type of shipment is required.

Indirect tax declaration form:

General provisions

Among the most important provisions, the following factors should be highlighted. The new declaration form came into force in July of the tenth year. Order of the Ministry of Finance 07/07/2010 No. 69N confirms this. The deadline for submission is earlier than the twentieth day of the month following the month in which the imported products were registered.

A written statement from the Federal Tax Service dated 10/17/2013 requires the presence of. It must be indicated to tax agents and payers. This requirement came into force on the first day of 2019.

Materials for filling out the document when importing products from states that are members of the customs union:

  • Order of the Finance Ministry No. 69;
  • reference Information;
  • VAT allowance;
  • articles “Annual Tax Reports” for 2019 and 2019;
  • nuances of filling out documents when importing things from Armenia, Belarus, and Kazakhstan.

Who should take it and when?

To avoid problems, you need to know who is submitting the declaration. Its preparation and delivery is carried out by the organization that supplies goods to Russian enterprises. The reporting month is the one in which the received funds were capitalized by the consumer company, and the due date for the lease payment. It is provided for in the contract, and there is also a description of the transfer of ownership.

If the imported goods are not registered by a Russian enterprise within a month, then there is no need to submit a declaration.

The deadline for submitting the declaration is no later than the twentieth day of the month following the period of acceptance of goods, when importing goods from the Republic of Belarus and from Kazakhstan.

If the transaction involves leased items, then all documentation is submitted no later than the twentieth day of the month following the one in which payment is due.

Nuances of filling out an indirect tax return

When filling out the document, a number of features must be observed.

An example of filling will demonstrate them in more detail:

  • , checkpoints and page numbers are indicated automatically. The data is taken from the registration card in the accounting and warehouse accounting system.
  • In the column before the new form was confirmed, you must enter OKTMO. It can be found in the corresponding classifier.
  • written when completing each section. The amounts of excise taxes and VAT are credited to them. It can be found by selecting KBK for identical tax.

There are several ways to submit your declaration. The most impressive is the electronic version. But printed ones are also common.

The first is best suited for the largest organizations. Their average number of employees must exceed one hundred people. Monopoly enterprises submit declarations exclusively in electronic form. A tax is imposed on profits, the base of which is indicated there.

The second option is more often used by smaller firms. It must be provided in an approved form that is computer oriented. The declaration is filled out manually or printed on a printer. In this case, correction of records and double-sided printing are not allowed.

Sometimes it can be difficult to correctly determine the tax base.

When registering goods that are subject to excise taxes, it is formed by the following articles:

  • the estimated value of the cost of goods that were sold within the allowable period;
  • volume of products sold in kind;
  • a combined tax amount collected from fixed percentages.

In other situations, the tax base is formed on the basis of the cost indicators of imported products. If the goods are the result of the fulfillment of contractual obligations, then the costs of the entire transaction are recognized as the cost. Certain expenses can increase the tax base.

Accompanying documents

When filing a return with the tax authorities, you must attach certain documents.

The Federal Tax Service, which is located at the place of registration of the enterprise, provides the following:

Declaration of indirect taxes A specific form, the main purpose of which is to provide information on the import of goods from member states of the customs union. In standard format.
Applications for payment of indirect taxes and import of goods A standard format is also provided. It is valid from 12/11/2009.
Accompanying documents They confirm the fact of purchase and import of products. These include invoices, the main contract, confirmations from transport organizations, etc. It is recommended to provide copies of the above documents. They must be certified before delivery.
Payment bank He must attest to the fact that value added tax has been sent.

All the above-mentioned documents are provided on the day on which the payment of the tax in question was made.

Rules and contents of the paper

This documentation should consist of several pages.

These are:

  • title page;
  • the first section, called “The amount of VAT that must be paid to the state in relation to those goods that were imported into Russia”;
  • the second section, which is called “The amount of excise tax relating to taxable goods, which should be paid to the budget of the Russian Federation;
  • application - it contains data on the calculation of the tax base for the types of goods subject to excise taxes.

The first sheet and section must be completed by those payers who accepted the imported goods for registration. The second section must be provided if the transactions performed by the taxpayer were completed during the reporting period. It is also necessary to adhere to a number of generally accepted rules.

Step-by-step instructions for 1C

Since 2019, the application for import of goods has a new form, different from others. A sample of filling out documentation in 1C 8.3 will be considered.

  1. Indicate the settings that will function when accounting for transactions on imported goods.
  2. Customizable.
  3. The basic parameters for recording transactions are configured.
  4. The direction of the program functionality is determined.
  5. Included in directories.
  6. Fill in reference information about the nomenclature.
  7. Settings are being introduced for operations whose essence is the receipt of products imported from other countries.
  8. A document is created about the receipt of goods from the countries of the customs union.
  9. An application for the import of goods and payment of indirect taxes is filled out.
  10. The final appearance of the declaration is formed.