Declaration of indirect taxes on imported goods. Indirect Tax Declaration. Who should take and when

Indirect taxes owe a company that imported goods from the territory of the Republic of Belarus or Kazakhstan. The report must be completed for the month in which:

The organization has accepted the imported goods for registration;

The term of the lease payment, stipulated by the lease agreement, comes (if the goods are imported under the lease agreement, which provides for the transfer of ownership).

This is stated in paragraph 8 of Article 2 of the Protocol, ratified Federal law of May 19, 2010 No. 98-FZ, and paragraph 1 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n.
If within a month the Russian company has not imported goods and leased items from the territory of the countries - members of the Customs Union (the lease payment has not come due), there is no need to draw up a declaration on indirect taxes.

An organization applying a special tax regime imports goods from the territory of the countries - members of the Customs Union.
Special regimes who imported goods from the territory of the Republic of Belarus or Kazakhstan are also payers (clause 1 of article 2 of the Protocol, ratified by the Federal Law of May 19, 2010 No. 98-FZ, clause 1 of the Procedure approved by order of the Ministry of Finance of Russia of July 7, 2010 No. 69n).

Such organizations are required to calculate VAT, transfer it to the budget and hand over a special tax returnattaching everything to it required documents (Clause 8, Art. 2 of the Protocol, ratified by Federal Law No. 98-FZ of May 19, 2010).

When to submit the declaration

The declaration must be submitted no later than the 20th day of the month following the month in which the organization took into account the goods imported from the territory of the Republic of Belarus or the Republic of Kazakhstan. But, let's say a company imports leased items into Russia (under an agreement that provides for the transfer of ownership of them to the lessee). Then the declaration must be submitted no later than the 20th day of the month following the month in which the due date stipulated by the lease agreement comes.

Article 163 Of the Tax Code RF, where it is said that tax period for VAT is the quarter in in this case do not apply. This is due to the fact that international treaties on taxation issues take precedence over the tax legislation of Russia (Article 7 of the Tax Code of the Russian Federation). The agreement dated January 25, 2008 refers to such contracts. An integral part of this Agreement is the Protocol, ratified by the Law of May 19, 2010 No. 98-FZ (Article 4 of the Agreement of January 25, 2008). The requirements stipulated by this Protocol are mandatory for all Russian organizations.

Simultaneously with the declaration, hand over the package of documents to the inspectorate, which is provided for by paragraph 8 of Article 2 of the Protocol, ratified by Federal Law No. 98-FZ of May 19, 2010 (paragraph 6 of the letter of the Ministry of Finance of Russia dated July 22, 2010 No. 03-07-15 / 101). If the deadline for filing the declaration and the package of documents falls on a weekend, send them to the inspection on the first next working day (clause 5 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n).

What the declaration consists of

The indirect tax declaration includes:

Title page;
- Section 1 "The amount of VAT payable to the budget in respect of goods imported into the territory of the Russian Federation from the territory of the member states of the Customs Union";
- Section 2 "Amount of excise duty payable to the budget in respect of excisable goods imported into the territory of the Russian Federation from the territory of the member states of the Customs Union";
- annex to the declaration "Calculation tax base by type of excisable goods ".

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

Which in the reporting month took into account the goods imported into Russia from the countries - members of the Customs Union (regardless of whether these goods are subject to VAT or not);
- for which in the reporting month the lease payment term has come under the lease agreement.

The total amount of VAT calculated to be paid to the budget for goods imported from member countries of the Customs Union is reflected in line 030 of section 1 of the declaration. It must match the amount tax deduction, reflected in line 190 of section 3 of the general VAT return. If the organization imported excisable goods into Russia, you must additionally complete section 2 and the appendix to the declaration.

What documents are submitted to the tax office along with the declaration

The declaration must be accompanied by:

Application for the import of goods and payment of indirect taxes on paper (in four copies) and in in electronic format;
- bank statement confirming the payment of VAT to the budget;
- transport and (or) shipping documents;
- invoices for the shipment of goods;
- the contract on the basis of which the goods are imported into Russia (contracts of purchase and sale, leasing, trade credit (commodity loan), contracts for the manufacture of goods, - on the processing of raw materials supplied by the customer);
- commission agreements, assignments or agency agreement (if they were concluded);
- an agreement for the performance of which the imported goods were purchased under contracts of commission, commission or agency agreement (if intermediaries do not pay VAT).

Suppose goods are imported from the territory of Belarus or Kazakhstan, and the seller is a representative of another state, including one that is not a member of the Customs Union. Then the inspectors need to submit another document. This is an information message from the supplier of goods about the person from whom they were purchased.

note: sometimes not all of the specified documents need to be submitted to the tax office. For example, if the registration of invoices, commodity and shipping documents is not provided for by the national legislation of the union states, your inspectors cannot demand these papers.

All documents, except for the application for the import of goods and the payment of indirect taxes, can be attached to the declaration in the form of copies certified by the head (chief accountant) and the seal of the organization.

A statement confirming that the company imported goods to Russia from the Republic of Belarus or Kazakhstan

The company imported goods from the territory of the countries - members of the Customs Union, but does not have time to submit the declaration on indirect taxes in time.

No later than the 20th day of the month following the month in which you imported the goods, the indirect tax return must be submitted to the inspectorate.

If your company has not submitted reports on time, it will be fined on the basis of Article 119 of the Tax Code of the Russian Federation. This procedure is now enshrined in paragraph 9 of Article 2 of the Protocol of 11 December 2009.

In addition, a fine is also possible under Article 15.5 of the Code of the Russian Federation on Administrative Offenses. For officials of the organization, the fine is from 300 to 500 rubles.

How to pay VAT when importing from Belarus and Kazakhstan

Defective imports from the territory of the Customs Union were returned to the supplier.

The organization can return goods imported from countries - members of the Customs Union, due to defects or incomplete complete set.

If the goods were returned in the same month in which they were taken into account, then they do not need to be reflected in the tax return. If the return occurs in the following months, the organization will have to submit an updated declaration for the period in which the goods were accepted for accounting (paragraph 2, clause 9, article 2 of the Protocol, ratified by Federal Law No. 98-FZ of May 19, 2010).

The company accepted imported goods for accounting, charged VAT and paid it to the budget, but it does not have a complete package of documents.

The organization must submit its tax return on time. Then she will be able to avoid punishment under Article 119 of the Tax Code of the Russian Federation. And officials are obliged to accept the reporting.

Another thing is that you will have to pay fines for late submission of documents, provided for in paragraph 1 of Article 126 of the Tax Code of the Russian Federation. As a reminder, the fine is 200 rubles. for each document not submitted.

After all, the requirement to submit documents confirming the payment of VAT on goods imported into Russia from the territory of the Republic of Belarus and Kazakhstan is established by paragraph 8 of Article 2 of the Protocol, ratified by Federal Law No. 98-FZ of May 19, 2010. This Protocol is an integral part of the Agreement of January 25, 2008 (Article 4 of the Agreement of January 25, 2008).

And since the norms of an international agreement take precedence over Russian tax legislation, they are binding on all Russian organizations.

Failure to comply with these requirements is the basis for bringing the company to tax liability under Russian law.

September 2013

The member states of the Customs Union, including Russia, have ratified a special protocol. According to it, when importing goods from the territories of the participating countries, value added tax is paid according to special rules. Note that the procedure for paying the tax was also explained by the financiers in a letter dated September 8, 2010 No. 03-07-08 / 260.

Assessed tax

The procedure for calculating VAT when importing goods into Russia from the member countries of the Customs Union (the republics of Belarus and Kazakhstan) is regulated by:

- the agreement of January 25, 2008, which was put into effect by the decision of the EurAsEC Interstate Council of May 21, 2010 No. 36 (hereinafter - the Agreement);

- Protocol ratified by the Federal Law of May 19, 2010 No. 98-FZ (hereinafter referred to as the Protocol).

Who pays tax

When importing goods into Russia from member countries of the Customs Union, the tax is levied in the importing country, that is, in Russia (Article 3 of the Agreement). Consequently, when importing goods from the republics of Belarus and Kazakhstan, Russian buyers are obliged to calculate and pay VAT.

Moreover, if during normal import (importation of goods from other countries) the tax is paid at customs, then in this situation it is transferred to the budget through the tax office (Article 3 of the Agreement, paragraph 1 of Article 2 of the Protocol).

Please note: "import" tax is required to pay all importers, including:

- using special tax regimes ("Simplified" or "imputed");

- who received exemption from the payment of value added tax in the manner prescribed by article 145 of the Tax Code of the Russian Federation.

The basis is paragraph 2 of Article 346.11, paragraph 4 of Article 346.26, paragraph 3 of Article 145 of the Tax Code of the Russian Federation. An exception is made only for those who import goods exempted from taxation under Article 150 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated September 8, 2010 No. 03-07-08 / 260).

Procedure for calculating tax

The moment the tax base is determined is the date the imported goods were taken into account (clause 2 of article 2 of the Protocol). That is, the date of reflection of the goods received on the account of the same name.

The tax base for the import of goods from the countries of the Customs Union is the value of the imported goods. In paragraph 2 of Article 2 of the Protocol it is said that when importing goods, their value is the transaction price specified in the contract, which the importing company must pay to the supplier. From this we can conclude that the amount actually transferred to the supplier does not affect the size of the tax base. In other words, the company must calculate the amount of tax based on the contractual value of the goods, recalculated in rubles at the exchange rate of the Central Bank of the Russian Federation as of the date of determining the tax base. That is, on the date of acceptance of imported goods for registration.

Depending on the type of imported goods, the tax is 10 or 18 percent (clause 5 of article 2 of the Protocol, clause 5 of article 164 of the Tax Code of the Russian Federation).

Moreover, the VAT rate on goods imported from countries - members of the Customs Union cannot exceed the tax rate that applies to similar goods produced in Russian Federation... The basis is Article 3 of the Agreement.

Example 1.

In November 2010, the wholesale company CJSC "Inter Shuz" imported a consignment of goods (footwear) from the Republic of Belarus to Russia. The cost of the consignment under the supply agreement is $ 44,000.

Suppose that the dollar exchange rate on the dates of transactions is:

The firm's accountant wrote:

DEBIT 41 CREDIT 60

- 1,364,000 rubles. (44,000 USD x 31 rubles / USD) - goods are registered;

DEBIT 60 CREDIT 52

- 1,320,000 rubles. (44,000 USD x 30 rubles / USD) - paid for the goods to the supplier;

DEBIT 60 CREDIT 91

- 44,000 rubles. (1,364,000 - 1,320,000) - reflected positive;

DEBIT 19
CREDIT 68 subaccount "Calculations for VAT"

- 245 520 rubles. (1,364,000 rubles x 18%) - "import" VAT was charged to be paid to the budget;

DEBIT 68 subaccount "Calculations for VAT"
CREDIT 51

- 245 520 rubles. - "import" VAT was transferred to the budget.

Deadlines for the transfer of tax and submission of the declaration

The "import" tax must be transferred to the budget no later than the 20th day of the month following the month in which the goods were registered. The basis is paragraph 7 of Article 2 of the Protocol.

At the same time, the importer must draw up and submit to the tax office a special declaration (clause 8 of article 2 of the Protocol).

Please note: if the company imports goods from the countries - members of the Customs Union, but does not pay (late payment) VAT or does not submit (submits with violations) tax declarations, then the inspectorate has the right to enforce the tax. In addition, the company may be charged penalties and fines in accordance with the Tax Code of the Russian Federation (clause 9, Article 2 of the Protocol).

Import needs to be confirmed

Together with a special declaration on indirect taxes, the inspectorate should submit a package of documents confirming the import of goods from the countries - members of the Customs Union, in particular:

- application for the import of goods and payment of indirect taxes on paper (in four copies) and in electronic form;

- a bank statement confirming the payment of tax to the budget;

- transport and shipping documents confirming the movement of goods to Russia (according to the forms established in the respective states);

- invoices for the shipment of goods (if their registration is provided for by the legislation of the Member States of the Customs Union);

- agreement (contract) on the basis of which the goods are imported into Russia.

This procedure is established by paragraph 8 of Article 2 of the Protocol.

After the importing company submits a package of necessary documents to the inspection, the IFTS is obliged to check them and confirm the fact of payment of the "import" tax within 10 working days. To do this, the inspectors put down the appropriate marks on the application.

Similar explanations are given in the letter of the Federal Tax Service of Russia dated August 13, 2010 No. ШС-37-2 / 9030 @.

Tax can be deducted

Indeed, the amount of the paid "import" tax can be accepted for deduction, but for this the general conditions of tax offset must be met:

- the goods are purchased for transactions subject to VAT (for resale);

- goods are registered, which is documented.

There are also a number of additional requirements. Let us refer to paragraph 11 of Article 2 of the Protocol and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

It follows from these norms that a firm has the right to deduct the "import" tax if, in addition to the general requirements, the following conditions are also met:

- the amount of the tax has been transferred to the budget and reflected in a special declaration on indirect taxes;

- the fact of payment of the tax is confirmed by the relevant documents.

Papers confirming the fact of payment of tax are a bank statement and an application for the import of goods with a mark of the tax office.

The details of the import application and the payment order for the transfer of tax must be recorded in the purchase book.

To offset the tax paid when importing goods from the countries of the Customs Union, the importer has the right not earlier than the tax period in which all the above conditions are met.

Example 2.

The wholesale company imports footwear from the territory of the Republic of Belarus. The company imported a consignment of goods worth 1,500,000 rubles.

The amount of "import" VAT is 270,000 rubles. (RUB 1,500,000 × 18%).

The importer transferred the tax to the budget on September 20. On the same day, he submitted to the inspectorate a special declaration on indirect taxes and a package of necessary documents.

The inspectors put down the appropriate marks on the declaration for the import of goods. In September I registered an import declaration and payment order to transfer tax in the purchase book. Consequently, the amount of "import" tax (270,000 rubles) the company has the right to deduct in September 2010.

On October 20, the company filed a general VAT return for the III quarter, in which in section 3, line 190 (which reflects the deductions of the "import" tax on imports from the Republic of Belarus), the amount of 270,000 rubles was indicated.

The importer transferred the tax to the budget on October 20, 2010. On the same day, he submitted to the inspectorate a special declaration, a package of necessary documents and a general VAT declaration for the third quarter. Accordingly, the import statement (with the marks of the inspectors) and the "payment order" for the payment of tax were registered in the purchase book in October.

Thus, the company can deduct the amount of "import" tax only in October 2010. This amount (270,000 rubles) will be reflected in the general VAT return for the IV quarter.

But what if the importer uses a special regime?

If the importer applies the simplified taxation system or is considered a payer of the "imputed" tax, then he cannot accept the paid "import" tax for deduction.

The fact is that only payers of this tax have the right to offset value added tax.

And companies in special modes are not.

A firm on a "simplified" system with an object "income minus expenses" can include the amount of this tax in the tax costs:

- either on the basis of subparagraph 8 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation (the amount of VAT on paid purchased goods, the cost of which is included in expenses);

- or in accordance with subparagraph 11 of paragraph 1 of article 346.16 of the Tax Code of the Russian Federation (the amount of customs payments paid when importing goods into the territory of Russia).

But with the "simplified" with the object "income", the paid "import" VAT is not reflected in tax accounting.

In accounting, the amount of "import" tax is included in the cost of purchased goods.

Important to remember

When importing goods from countries - members of the Customs Union, the "import" tax is calculated and paid in a special order. It is reflected in a special declaration on indirect taxes, which is submitted to the inspectorate no later than the 20th day of the month following the month when imported goods were registered. Together with the declaration, a package of supporting documents is submitted. The paid "import" tax can be set off and reflected as part of tax deductions in the general VAT return.

The indirect tax declaration is required when transporting goods across the border of our country. When forming it, it is necessary to consider a number of features. Among them, one can single out the specifics of the preparation and the deadlines for delivery to tax offices.

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

Dear Readers! The article talks about typical ways of solving legal issues, but each case is individual. If you want to know how to solve exactly your problem - contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and WITHOUT DAYS.

It is fast and IS FREE!

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

The main requirements and payment procedure are governed by separate international agreements. They take precedence over the tax code.

The main details of document design

The 2019 Indirect Tax Declaration has a number of general rules when drafting:

• Continuous numbering should be provided in the document. The starting point for placing serial numbers is the title page. The total number of sections does not affect this.
• Any numerical values \u200b\u200bare entered in the declaration fields from left to right.
• In the empty space of the fields, you must enter a zero or a dash.
• Text explanations should be filled in in capital letters. Cost indicators are recorded in whole rubles.
• It is unacceptable to correct the values \u200b\u200bentered in the declaration. They are corrected with a ballpoint pen. Their correctness is confirmed by the signature of the taxpayer.
• It is unacceptable to fasten the sheets with those means that can damage them.

The date of submission of documentation to the tax authorities is the following dates:

• 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 was sent by means of a registered written message. The inventory is included in the attachment.
• Day of transmission by means of a telecommunication channel. Confirmation required of this type dispatch.

Indirect Tax Declaration Form:

General Provisions

Among the most important provisions are the following factors. The new form of the declaration began to operate in July of the tenth year. The order of the Ministry of Finance on 07.07.2010 No. 69N confirms this. The deadline for submission is before the twentieth day of the month following the month in which the imported products were registered.

A written application from the Federal Tax Service dated 10/17/2013 requires. You need to specify it tax agents and payers. This requirement came into force on the first day of 2019.

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

• Order finance ministry №69;
• reference Information;
• vAT allowance;
• article “Annual tax reports»For 2019 and 2019;
• the nuances of filling out documents when importing things from Armenia, Belarus, as well as Kazakhstan.

Who should take and when

In order to avoid problems, you need to know who is submitting the declaration. Its compilation and delivery is handled by the organization that supplies goods to Russian enterprises. The reporting month is the one in which the funds received were posted 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.

In the event that the imported goods have not been processed by a Russian company within a month, then there is no need to submit a declaration.

The deadline for submitting the declaration is not 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 leasing items appear in the transaction, then all documentation is handed over no later than the twentieth day of the month following the one in which the due date has come.

Nuances of filling out an indirect tax return

When filling out the document, you must observe a number of features.

An example of filling will be able to demonstrate them in more detail:

• , KPP and serial numbers of pages are indicated automatically. The data is taken from the registration card in the accounting and warehouse management system.
• Before the new form has been confirmed, it is necessary to enter OKTMO in the column. It can be found in the corresponding classifier.
• written when filling out each section. The amounts of excise taxes and VAT are credited on them. It can be found by selecting the BCC for Identical Tax.

There are several ways to submit the declaration. The most impressive is electronic variant... But print is also common.

The first is best suited the most large organizations... Their average number of employees should exceed one hundred people. Monopoly enterprises submit the declaration exclusively electronically. Profits are subject to tax, the base of which is indicated there.

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

Sometimes it is problematic 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 value of goods that were sold within an acceptable time frame;
• volume of products sold in kind;
• the combined amount of tax collected from fixed interest.

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

Accompanying documents

When filing a declaration with the tax authorities, certain documents must be attached.

The IFTS, which is located at the place of registration of the enterprise, provides the following:

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

Rules and content of paper

This documentation should be multiple pages.

These are:

• title page;
• the first section, entitled "The amount of VAT that must be paid to the state in respect of those goods that were imported into the territory of Russia";
• the second section, which is titled “Amount of excise duty on taxable goods, which should be paid to the budget of the Russian Federation;
• annex - it contains data on the calculation of the tax base for the types of excise goods.

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

Step-by-step instructions for 1C

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

1. Designate the settings that will function when accounting for transactions on imported goods.
2. Configurable.
3. The basic parameters of transactions accounting are configured.
4. The direction of the program functionality is determined.
5. Are entered into directories.
6. Reference information about the item is filled in.
7. Settings are introduced for operations, the essence of which is the receipt of products imported from other countries.
8. A document is created on 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 completed.
10. The final appearance of the declaration is formed.

Indirect taxes are VAT and excise taxes. Indirect taxes are paid in a special manner by Russian taxpayers in partnership with:

• Belarus;
• Kazakhstan;
• Armenia;
• Kyrgyzstan.

When importing goods to Russia from the territory of these countries, organizations pay value added tax both in OSNO and in special regimes. It must be paid not at customs, but transferred to the tax office. The tax is paid even if:

• goods were produced in the territory of the EAEU countries, and were previously imported there;
• your partner is not from Belarus or the EAEU countries, but the goods are imported from the territory of these countries.

The declaration on indirect taxes on imports from the Eurasian Economic Union changed last year. New form it was necessary to take it already in December 2017. What has changed and how to fill it in correctly, we will consider in the article.

Indirect Tax Declaration Form KND 1151088

Indirect tax declaration form - KND 1151088. The form was recently changed. Therefore, the form adopted by Order No. CA-7-3 / 765 @ dated September 27, 2017 should be used. In 2018, some more minor changes were made to the codes for goods in the form passenger cars... You can read more about this in the letter of the Federal Tax Service dated January 23, 2018 No. SD-4-3 / 1012 @ "On new codes for types of excisable goods."

What changed:

• On title page the field for the code of the form disappeared economic activity, and also added a field for specifying the code for the reorganization form;

• In the second section, “Calculation of the amount of excise duty by types of 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 raw ethyl alcohol from all types of raw materials, wine distillates , grape, fruit, cognac, calvados, whiskey) ";

• The third section “Amount of excise tax (advance payment of excise tax) calculated to be paid to the budget when importing ethyl alcohol from all types of raw materials (including raw ethyl alcohol from all types of raw materials, distillates of wine, grape, fruit, cognac, calvados, whiskey ) to the territory of the Russian Federation from the territory of the member states of the Eurasian Economic Union ";

• On all pages OKATO is replaced by OKTMO, barcodes are changed.

Who fills in the indirect tax return?

Those organizations and entrepreneurs who have accepted the goods that arrived from the EAEU member states in the reporting month fill out the indirect tax declaration. As well as organizations that have a lease payment due under a lease or loan agreement with organizations registered in the territory of the EAEU member states.

The declaration consists of a title page and three sections:

The first section includes the calculation of VAT on imports from the Eurasian Economic Union.

The second section includes the calculation of the excise tax on imports from the Eurasian Economic Union, excluding alcohol.

The third section includes the calculation of the excise tax on the import of alcohol from the Eurasian Economic Union.

The title page and the first section are filled in by all taxpayers who have registered imported goods.

The second and third sections are filled out only by those taxpayers who have indicators to be included in these sections.

How to fill out an indirect tax return in 2018

Title page:

On the title page, it is necessary to indicate the TIN and KPP of the organization.

The next field is the correction number. If the primary declaration is submitted, then 0 is entered.

The tax period for which the declaration is submitted should be indicated in accordance with the recommendations of the Procedure for completing a declaration for indirect taxes. For January - "01", February - "02" and so on.

In the next field, you must specify the code tax authoritywhere the declaration is submitted. If the declaration is submitted at the location, then you need to indicate the tax office code at the location - a separate field is provided for it.

The name of the taxpayer is filled in in accordance with the full name in the constituent documents.

The next two fields are for companies that are reorganizing. It is necessary to indicate the code of the reorganization form, TIN and KPP of the reorganized company.

The accuracy and completeness of the specified data is confirmed either by the taxpayer himself or by his representative. If the taxpayer personally submits the declaration, then “1” is put in the field, the representative indicates “2”.

The representative must also provide the details of the document certifying his authority.

A sample of filling out the title page of the declaration for indirect taxes in 2018 (KND form 1151088)

Section 1. The amount of VAT payable to the budget in relation to goods that were imported from the territory of the EAEU

At the top of the page, the TIN and KPP of the organization, the serial number of the page are reflected. Next, you need to specify the OKTMO code, as well as the code budget classification payment. In line 030, you need to reflect the amount of VAT that is payable.

For example, LLC "Company" purchased equipment in Belarus. The cost of the equipment is 100,000 rubles. In line 031 we reflect the amount of 18,000, since 100,000 × 18% \u003d 18,000 rubles.

Let's say, as an example, the company also purchased products for processing in the amount of 50,000 rubles. Then in line 032 we reflect the amount of tax:

50,000 × 18% \u003d 9,000 rubles.

Line 030 will contain the sum of lines 031 and 032:

18,000 + 9,000 \u003d 27,000 rubles.

If amounts have been paid for the performance of work, on a commodity loan or loan, under a lease agreement, as well as for goods that are not subject to tax - for each type of amount are indicated in a separate field.

Sample filling out Section 1 of the declaration on indirect taxes in 2018 (KND form 1151088)

Section 2. The amount of excise tax payable to the budget in respect of 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)

In the second section, lines 010, 020 and 030 are filled in the same way:

On line 010 - the OKTMO code, on line 020 - KBK, and on line 030 - the amount of excise duty payable to the budget for all types of goods, with the exception of alcohol.

In field 040 - country code, which can be viewed in All-Russian classifier countries of the world.

• 1 and 2 - the code of the product itself and the code of its unit of measurement;
• 3 - the content of ethyl alcohol or horsepower;
• 4 and 5 - volume or quantity of goods, tax base.

On line 050 - the amount of excise tax on this kind goods.

Company LLC bought a 150 horsepower motorcycle in Kazakhstan.

The code for the type of excisable goods is 532.

The code for the type of unit of measure for the tax base of excisable goods is 251.

The excise tax rate is 437 rubles per horsepower.

Then the excise tax:

150 × 437 \u003d 65550 rubles.

Sample filling out Section 2 of the declaration on indirect taxes in 2018 (KND form 1151088)

Section 3. The amount of excise calculated to be paid 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) to the territory of the Russian Federation from territories of the member states of the Eurasian Economic Union

Lines 010 - 040 are filled in accordingly:

• 010 - OKTMO code;
• 020 - payment KBK;
• 030 - the amount of excises on all types of imported goods containing ethyl alcohol;
• 040 is the code of the country from which the product was imported.

Importation of goods into Russia from abroad is subject to VAT (subparagraph 4 of clause 1 of article 146 of the Tax Code of the Russian Federation). The amount of tax actually paid when importing imported goods is deducted (clause 2 of article 171 of the Tax Code of the Russian Federation).

When importing goods from the territory of the countries - members 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 for indirect taxes (VAT and excise taxes).

Declaration form

Forms tax reporting, 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 of article 80 of the Tax Code of the Russian Federation). Prior to the adoption of new documents, the previous rules for tax reporting (clause 14 of article 10 of the Law of July 27, 2010 No. 229-FZ) are in effect. Currently, 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

You need to draw up and submit a special declaration for indirect taxes on a monthly basis:

• for the month in which the organization accepted the imported goods on record;

• for the month in which the term of the lease payment falls under the lease agreement ( if the goods are imported under a lease agreement, which provides for the transfer of ownership of the goods to the lessee ).

This is stated in paragraph 20 of Appendix 18 to the agreement 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 says that the tax period for VAT is a quarter, are not applied in this case. This is due to the fact that 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. The requirements stipulated by this agreement are binding on all Russian organizations.

The declaration must be submitted no later than the 20th day of the month following the one in which the organization took into account the goods imported from the countries - members of 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 due date stipulated by the lease agreement falls.

This procedure is provided for in paragraph 20 of Appendix 18 to the agreement 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 inspection 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 filing a declaration and a package of documents may fall on a non-working day. In this case, hand them over on the first following business day (clause 5 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n).

A responsibility

Late submission 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 Administrative Code of the Russian Federation), for whichtax and administrative responsibility .

Situation: can the tax inspectorate fine an organization if a special indirect tax declaration is submitted on time, and the documents that must be attached to it - with a delay?

Yes maybe.

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

The requirement to submit documents confirming the payment of VAT on goods imported into Russia from the 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 matters have priority over the tax legislation of Russia (Article 7 of the Tax Code of the Russian Federation). Therefore, the requirements stipulated by the said agreement are mandatory for all Russian organizations that participate in export-import operations with partners from the countries - members of the Customs Union. Failure to comply with these requirements is the basis for bringing the organization to tax liability under Russian law. Thus, the recovery of a fine under paragraph 1 of Article 126 of the Tax Code of the Russian Federation for the late submission of documents that must be attached to the indirect tax declaration is lawful.

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

You do not need to submit a special declaration for indirect taxes:

• if within a month the Russian organization did not take into account the goods imported from the countries - members of the Customs Union;

• if within a month the lease payment term stipulated by the lease agreement has not come.

This is stated in clause 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, observe general rules tax reporting taking into account the special requirements provided for in clauses 8-17.4 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n. So, for example, the two-sided printing of the declaration is not allowed when it is submitted on paper (clause 10 of the Procedure approved by order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n).

A special indirect tax declaration includes:

• title page;

• section 1, which reflects the amount of VAT payable to the budget in respect of goods imported into Russia from the countries - members of the Customs Union;

• section 2, which reflects the amount of excise tax to be paid to the budget for excisable goodsimported to Russia from countries - members of the Customs Union;

• an appendix to the declaration, which provides the calculation of the tax base for the type of excisable goods.

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

The title page and section 1 of the special declaration must be submitted by all organizations:

• who in the reporting month took into account the goods imported into Russia from the countries - members of the Customs Union (regardless of whether these goods are subject to VAT or not);

• for which in the reporting month the lease payment term has come under the lease agreement.

The total amount of VAT calculated to be paid to the budget for goods imported from countries - members 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 in line 190 of section 3 of the general VAT return.

If the organization imported excisable goods into Russia, you must additionally complete section 2 and the appendix to the declaration.

This procedure follows from the provisions of clause 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 a declaration for indirect taxes. The organization imports non-excisable goods from the Republic of Belarus

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

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

• title page;
• section 1, which indicates the amount of VAT calculated to be paid to the budget.

Since furniture does not belong to excisable goods, section 2 and the appendix to the declaration are not included in the report.

The declaration is accompanied by a package of documents confirming the right of "Alpha" 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 declaration for indirect taxes was transferred by the accountant to line 190 of section 3 of the VAT declaration for the IV quarter of 2015.

Delivery methods

Submit a special declaration on indirect taxes when importing goods from member countries of 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);

• in electronically via telecommunication channels ... If average headcount employees for last year (in newly created or reorganized organizations - for the month of creation or reorganization) exceeds 100 people, then in this year tax returns can only be submitted this way. This also applies to organizations that are categorized as the largest taxpayers ... They must submit tax reports (incl. annual declarations) in electronic form via telecommunication 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: for non-compliance established way submission of tax reports in electronic form provides for tax liability. The fine is RUB 200. for each 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 the countries - members of the Customs Union has not been paid to the budget?

No, he can not.

Appendix 18 to the Treaty on the Eurasian Economic Union does not regulate the procedure for receiving indirect tax declarations by tax inspectorates. Therefore, when solving 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 obliged to comply with the legislation on taxes and fees (subparagraph 1, clause 1 of article 32 of the Tax Code of the Russian Federation). The procedure for submitting tax reports is determined by paragraph 4 of Article 80 of the Tax Code of the Russian Federation.

The list of grounds on which the tax inspectorate may refuse to accept reports from an organization is closed and contains the following positions:

• absence (refusal to present) documents confirming the authority of the representative of the organization to submit reports and confirm the information specified therein;

• reporting not in the prescribed form (not in the prescribed manner);

• absence in tax reporting of a seal and signature (including an electronic signature) of the head or an authorized representative of the organization;

• inconsistency of the data of the owner of the qualified certificate of the electronic signature verification key with the data of the head (authorized representative);

• submission of the declaration (calculation) to the tax office, which is not competent to receive these reports.

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

If these requirements are met, the tax inspectorate 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 on the title page a mark on the acceptance of the declaration, indicating the date of its submission. Upon receipt of the declaration via telecommunication channels, the inspectorate is obliged to transfer to the taxpayer an electronic receipt for the receipt of reports. 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 the filing of the declaration may be a reason for conducting an audit, calculating penalties or tax sanctions (paragraph 22 of Appendix 18 to the Treaty on the Eurasian Economic Union). But the refusal of the tax inspectorate to accept declarations on indirect taxes due to non-payment of them is in itself illegal.

Situation: do i need to draw up and submit a special declaration for indirect taxes? An organization applying a special tax regime brings goods into Russia from a state that is a member of the Customs Union.

Yes need.

International treaties on taxation 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 operations with partners from the member countries of the Customs Union.

Any organizations, including those applying special tax regimes, are recognized as VAT payers for such transactions (clause 13 of Appendix 18 to the agreement 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 agreement 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.