When carrying out activities to import goods from Belarus, Kazakhstan or other countries included in the EAEU, it is imperative to take care of the correct execution of all documents and payment of taxes.

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The importer will have to fill out and submit to the Federal Tax Service an application for the import of goods and payment of indirect taxes.

Moreover, the amount of tax payments ultimately paid by the taxpayer, who is the importer, depends on the correctness of preparation of this document and the reliability of the specified information.

What it is

The modern world has long ceased to limit the activities of an organization to the territory of only one country.

Many companies purchase goods in other countries, make payments and payments not only in rubles, but also in foreign currency, or generally operate in several countries simultaneously.

But you need to take care of paying the necessary customs and tax payments, as well as submitting the relevant reports to the tax authorities.

Russia, Belarus, Kazakhstan, Armenia, Kyrgyzstan have created their own international economic organization - the Eurasian Economic Union.

Trade between the EAEU member countries follows a significantly simplified scheme and is carried out with less paperwork.

But correct accounting of taxes and other mandatory payments, as well as maintaining appropriate documentation, is necessary.

One of the main documents that an importing organization has to fill out is an application for the import of goods and payment of indirect taxes.

It must be recorded in the tax service of the country of the seller of the goods. The amount of tax payments that will need to be paid to the state depends on the correctness of filling out this document and the information specified in it.

Comment. The document deals with indirect taxes, which are included directly in the cost of goods.

These include, for example, VAT, various excise taxes (on alcohol, tobacco, cars, fuel).

They should not be confused with direct taxes, which are paid directly on income or property owned by the taxpayer.

Direct taxes include, for example, personal income tax, income tax, transport tax, and property tax.

The legislative framework

An application for the import of goods and payment of indirect taxes must be prepared in accordance with the requirements and norms of the Treaty on the Eurasian Economic Union and its annexes.

Specifically, it is subject to the provisions of the Protocol “On the exchange of information in electronic form between the tax services of the EAEU member states.” It was he who approved the specific form of the application submitted by the taxpayer.

EAEU service

When carrying out activities related to import from the EAEU, you may need to find out the current status of application processing.

For this purpose, the tax service has launched a special electronic service that has significantly simplified such requests.

To obtain information about the application, you do not need to write any requests, wait until the Federal Tax Service employees process the documents and give an appropriate response. Everything can be done completely independently via the Internet.

Let's look at how to check the status of an application for the import of goods and payment of indirect taxes:

  1. Go to the tax service website.
  2. Fill in the basic information about the application (registration number, importer’s tax identification number, date of receipt by the Federal Tax Service, country of origin).
  3. Enter a security code against automatic requests.

If the application is received by the tax authorities in the exporter’s country, the service will show the status “Accepted in the Seller’s country successfully.”

On the website of the Federal Tax Service, it is also possible to check at once a multiple list (list) of applications.

This is convenient for those importers who are active and have a large number of different contracts.

By entering a list of applications at once and sending them in one request, the time to obtain status for each of them is significantly reduced, because you no longer have to fill out the form separately.

You can also find detailed instructions for creating a request on the official website of the tax service.

Video: VAT when importing goods. Calculation and payment of VAT on imports

Features of the application for the import of goods and payment of indirect taxes

It is imperative to fill out an application in the form approved by the relevant protocol. This document cannot be prepared in free form.

The tax office will simply not accept it, and you will have to fill out a mandatory form. You can download the application form.

Advice. On the tax service website you can find special programs for filling out an application.

They make it faster and easier to prepare a document, both for submission in paper and electronic form.

Many accounting programs also contain functions that allow you to generate such statements.

The last option is the simplest and most convenient, as it will require a minimum of time to prepare the document.

Filling example

Although the tax services of the EAEU member countries have approved and are disseminating a fairly detailed procedure for filling out an application for the import of goods and payments for indirect taxes, sometimes questions regarding the specific information in the document still remain.

Of course, you can try to seek advice from tax authorities.

But this will take a lot of time, which is usually not enough, because documents must be submitted on time and properly prepared to eliminate possible problems.

In such situations, you can use a ready-made application form. It allows you to get rid of most issues almost instantly.

You can download an example of filling out an application using this link. But you still need to understand that situations differ from each other and the sample cannot be completely universal.

However, usually the accountant has questions about preparing the document only the first time, and then practically no questions arise when filling it out.

Submission deadline

The VAT return must be submitted by the 20th day of the month following the one in which the goods were accepted for accounting.

Then you need to submit an application to the tax service. When submitting as a paper document, you will need to send 4 copies of the document to the inspection.

In what form should I submit it?

Technically, you can prepare and submit an application for the import of goods, as well as payments for indirect taxes, in paper and electronic form.

After receiving a document on paper, the Federal Tax Service must check it within 10 days and return 3 copies.

One of them must remain with the importer, and two must be transferred to the supplier. If the application is submitted electronically, then within the same period the corresponding confirmation is also received from the tax office in electronic form.

Comment. In practice, it is better to submit an application electronically. This is more convenient for the taxpayer and the tax service.

What documents must be attached

An application is submitted along with a document entitled “List of applications for the import of goods and payment of indirect taxes.”

It consists of a title page and a section with information about applications. Its main task is to speed up and simplify reporting processing.

It is especially useful to the Federal Tax Service in a situation where the activities are carried out actively by the supplier and statements are drawn up in relation to more than one contract.

Additionally, you must attach the following documents to confirm the information provided:

All information and documents attached by the taxpayer will be carefully checked by the tax authority.

Possible reasons for refusal to issue confirmation

Sometimes the tax office may refuse to issue a confirmation. She just can't do it like that. To do this, she needs fairly compelling reasons—reasons.

Let's look at what could be the reason for refusing to issue a confirmation:

If the fact of complete or partial non-payment of VAT is established, the tax service will not only collect the required amount of indirect tax, but will also charge penalties in accordance with the laws of the country of import of the goods.

If the procedure and deadlines for submitting applications are not followed, the exporter may be deprived of the right to apply the zero VAT rate.

An operation related to the import of valuables from Belarus is a reason for calculating VAT and paying it to the Russian tax office. Tax liability falls on the buyer purchasing imported goods.

The added tax is payable regardless of the tax system applied. Even if the buyer works under special regimes and does not pay this tax, he is obliged to pay when performing import transactions. The legislative basis confirming this obligation is the 13th paragraph of the Protocol on the collection of indirect taxes. This Protocol generally defines the procedure for calculating and paying added tax when importing valuables into the Russian Federation from EAEU states and is an annex to the Treaty on the EAEU.

The EAEU is a union of five states, between which trade relations are regulated in a special way. The Republic of Belarus and the Russian Federation are among these states, and therefore one must be guided by the provisions of this Protocol.

When do you not have to pay VAT when importing from Belarus?

The general procedure establishes the obligation for any Russian buyer to pay an additional tax on the value of imported valuables. However, there are several exceptions to the general rule in which this obligation does not arise.

Indirect tax is not paid when importing goods from Belarus to the Russian Federation:

  1. Which in the Russian Federation are exempt from the added tax burden, their list is determined by Article 150 of the Tax Code of the Russian Federation;
  2. Which are not intended for business purposes;
  3. The movement of which is carried out within one organization.

These three cases do not oblige the buyer to pay VAT to the budget of the Russian Federation when making import transactions from Belarus.

There is no need to pay VAT when importing from Belarus to the Russian Federation if the buyer and seller under the agreement are Russian companies.

Formula for calculating import added tax

The calculation is carried out at the time of entry of valuables into the accounting of the Russian buyer. On the day when the goods are registered and the accountant has completed the corresponding double credit entries, it is necessary to calculate VAT using the formula given below.

VAT = (negotiated price + excise tax) * Rate

The price is taken from the contract concluded between the participants in the import transaction. It is this amount that must be transferred by the buyer to the seller for the goods received. If it is indicated in a foreign currency, then it is recalculated into the national currency of the Russian Federation at the time of calculation. For recalculation, the official exchange rate of the Bank of Russia is used.

Excise duty is added to the cost of imported valuables if these valuables are classified as excisable in accordance with Russian tax legislation. Otherwise, only the contract price needs to be multiplied by the tax rate.

The rate is determined by the Tax Code of the Russian Federation; Article 164 allows the use of one of two rates:

  • 10% – for goods from clause 2 of this article (materials and materials of prime necessity and widespread consumption by the population);
  • 18% – for other goods from clause 3.

Deadline for payment of VAT on import transactions from Belarus

The obligation to actually transfer the calculated tax amount arises at the end of the month when the goods and materials were received by the buyer and capitalized. The deadline for transfer is the 20th of the next month.

Payment is made to the tax office located at the buyer’s location (place of registration of the individual entrepreneur, legal address of the legal entity).

The payment documentation indicates the following KBK – 18210401000011000110.

What documentation is submitted to the Federal Tax Service?

The buyer needs not only to pay tax on goods imported from Belarus, but also to report to the tax authorities about the completed transaction.

The following is submitted to the Federal Tax Service at the location:

  1. Declaration of indirect taxes– a special form designed to inform the tax authorities about the import of valuables from the states of the customs union, including Belarus. The format is standard, approved by order 69n dated 07/07/10;
  2. Application for import of goods and payment of indirect taxes– also has a standard format, developed and approved by the Protocol of December 11, 2009 on the exchange of information between members of the EAEU;
  3. Accompanying documentation for goods– documents evidencing the purchase and importation (contract, invoices, invoices, transfer acts, transport documents), duly certified copies of these forms are submitted;
  4. Payment form, indicating the fact of VAT transfer (bank statement).

Documents are submitted to the tax office on the same day that the indirect tax is paid - upon acceptance of inventory items for accounting.

Declarations, applications and accompanying documents are submitted to the Federal Tax Service even in cases where the obligation to pay VAT does not arise.

The buyer must inform the tax authorities about the import transaction, regardless of tax liability. In this case, due to the absence of the fact of transfer of funds to the Federal Tax Service, payment documents are not submitted. The declaration and application must be filled out, copies of the accompanying documents must be made and certified. The prepared documentation should be submitted to the tax authority on the 20th of the next month.

Within ten days, the tax office puts a mark on the application indicating that tax has been paid or that there is no tax obligation in this transaction.

How is VAT paid on imports calculated?

The procedure for accounting for the transferred tax amount depends on whether the buyer is a payer of additional tax or not.

VAT payers, that is, companies in the classical regime that are not exempt from such a tax burden, have the right to offset the amount paid as a VAT deduction in their tax return. That is, the final tax payable is reduced by the amount of VAT on imports. This can be done when submitting a VAT return for the quarter in which the tax office made a note on the submitted application about the fact of payment of additional tax.

VAT non-payers - companies under special regimes and exempted under one of the articles of the Tax Code of the Russian Federation do not have the right to a deduction. They can take the amount paid into expenses.

An example of filling out a declaration on indirect taxes when importing from Belarus

The declaration can be submitted on paper or through TKS. The first case is possible only if the condition of the average number of employees not exceeding one hundred is met.

The form includes a title page, two sections and an appendix:

  • Title page – required for everyone;
  • Section 1 – mandatory for all persons filing a declaration; tax amounts to be transferred are shown;
  • Section 2 – is issued only in relation to import transactions of excisable goods, excise amounts to be transferred are shown;
  • Application – is completed only for excisable purchases; the excise tax amount is calculated.

The procedure for filling out the first section:

Line name Information entered
010 OKTMO of the buyer's organization.
020 BCC for payment of indirect tax, in this case 18210401000011000110.
030 Sum of field indicators 031-035. Lines 032-035 are filled in if the corresponding valuables were imported.
031 VAT on imported valuables (the tax shown in lines below 032-035 is not included).
032 VAT on processed products.
033 VAT on goods received from work performed.
034 VAT on goods imported under loan agreements.
035 VAT on leased items.
040 Cost of non-taxable goods.

The application is submitted either in electronic format according to TKS, or in paper format. If a paper submission option is selected, then 4 copies of it are generated, and an electronic medium with a copy of the application in electronic form is also attached.

If several contractual agreements are concluded between the buyer and the seller under which valuables are imported, then for each such agreement the importer needs to prepare a separate application.

If the goods are received according to several invoices and specifications from one seller, then all of them can be included in one application form.

The application has three sections and an appendix:

  • The first one is issued by all importers;
  • The second one is not filled out by importers, it is intended for registration by tax authorities;
  • The third one is filled in by the importer in certain cases (an intermediary is involved in the transaction; the seller is not a resident of Belarus; sales are not subject to VAT in Belarus);
  • Appendix – to be filled out if more than three persons were involved in the transaction (the details of other participants are reflected).

Completing the first section

At the top of the first section indicate:

  • Details of the buyer and supplier (identification code and name);
  • Seller's address and country code (for Belarus 112);
  • Address and country code of the buyer (for the Russian Federation 643);
  • Details of the contract and specifications for it (if any);
  • Information about the intermediary (if there was one).

The table shows information about imported valuables. There is no need to enter each product name line by line. Inventory and materials are grouped - for each separate line data is provided on values ​​subject to different rates, with different units of measurement and imported using different accompanying documents.

The order of filling out the table of the first section

Column number Information entered
1 Entry no. in order
2 The name of the imported goods is taken from the accompanying documentation. You can specify a generic name for identical products, for example, “furniture,” instead of specifying each individual piece of furniture.
3 The 10-digit code from the Commodity Nomenclature of Foreign Economic Activity is filled in only for values ​​taxed at a rate of 10%, as well as for excisable values.
4 Unit of measurement (from accompanying documents).
5 Quantity from supplier documents.
6 Documentary value.
7 Currency code (digital code for the Belarusian ruble is 974, for the Russian ruble – 643).
8 Exchange rate of the Bank of Russia on the day of receipt of goods in the buyer's accounting. Filled out only for those price indicators that are expressed in foreign currency.
9 and 10Details of transport documents
11 and 12Invoice details from the seller. If there is no s/f, then indicate the details of any other accompanying document in which the cost is stated (you can indicate the same details as in columns 9 and 10).
13 The day the goods are received by the buyer.
14 The base for calculating excise duty is filled in only for goods subject to excise duty.
15 Position value in Russian rubles. If in column 6 the cost is also indicated in Russian rubles, then it is transferred to column 15. If the amount in column 6 is expressed in foreign currency, then a recalculation is carried out on the date specified in column 13, taking into account the rate prescribed in column 8.
16 or 17Excise tax rate.
18 The corresponding VAT tax rate. If the transaction is not subject to tax, then “benefit” is written.
19 The amount of excise tax obtained as a result of multiplying the indicators of fields 14 and 16 (17).
20 The amount of tax payable, obtained as a result of multiplying the values ​​​​from fields 15 and 18. The field is not filled in if the transaction is not subject to added tax.

Example of filling out an application

The Tax Code of the Russian Federation provides for the presence of two indirect taxes - VAT and excise taxes. Companies encounter these types of taxes when selling or purchasing valuables, as well as when importing goods into the Russian customs territory (import operations).

An indirect tax is added to the cost of goods sold or imported and is presented by the seller to the buyer. The added tax is subject to payment by the seller to the budget, taking into account the required deductions for this type of tax liability. The concept of “indirect” means that in fact the obligation to pay tax falls on the buyer, but not directly, but through an intermediary, played by the seller.

The procedure for calculating, paying and refunding the added tax is regulated by Chapter 21, and excise taxes - by Chapter 22 of the Tax Code of the Russian Federation.

Indirect taxes on import transactions

The importation of valuables into the territory of the Customs Union of the Russian Federation is the reason for the calculation and payment of indirect taxes. You need to pay to the country whose customs authority issues the goods and materials:

  • When importing goods from countries not included in the list of members of the customs union, the added tax must be paid in the Russian Federation, since the release will be carried out by the Russian customs authority, and the tax is transferred to this authority;
  • When importing valuables from EAEU states, the tax must be transferred to the tax office, where the owner of the valuables (buyer) is registered. The EAEU includes Belarus, the Russian Federation, Kazakhstan, Kyrgyzstan, and Armenia. Tax obligations in relation to the payment of VAT are provided for all persons, regardless of the taxation regime they apply and the availability of exemptions from payment (exceptions are listed in paragraph 6 of Article 72 of the Treaty on the EAEU).

Payment procedure

The responsibility to remit the added tax falls on the declarant of goods, that is, the buyer.

To make the right decision regarding the need to transfer tax on imported valuables, its amount and place of payment, you need to decide on the following points:

  • Are imported goods exempt from VAT?
  • What customs procedure is used for imported valuables;
  • What VAT rate should be applied;
  • What is the formula for calculating the tax to be transferred?

Exemption from tax obligations

Clause 3, Article 80 of the CU Labor Code defines cases when it is not necessary to pay VAT on imported valuables. Article 150 of the Tax Code of the Russian Federation provides a list of those commodity values ​​for the import of which it is not necessary to add tax to the cost. If the conditions from the specified article of the Customs Code of the Customs Union are not met and when importing goods not included in the list, the added tax should be calculated at the rate current on the day of submission of the customs declaration.

Customs procedure

The procedure for paying indirect taxes on import transactions is influenced by the customs procedure under which the imported valuables are placed. Depending on this procedure, VAT will need to be paid in full, in a limited amount, or not at all.

The customs procedure is influenced by the purposes of the release of goods and materials in the Russian Federation by the customs authority:

Customs procedure Features of tax payment
Transit, processing, storage or destruction at customs, re-export, free customs zone or warehouse, duty-free trade, movement of supplies and their declaration, refusal in favor of the state.Not paid
Temporary import, import of processed products when they are placed outside the customs territoryNot paid or paid in a limited amount
Import or processing of valuables for consumption in the Russian FederationPaid in full

VAT rate

The rate is influenced by the nature of the imported valuables - 10 or 18%.

To determine the appropriate rate for imported goods, you need to set codes according to the Commodity Classification of Foreign Economic Activity of the Customs Union, and then compare them with the codes of goods for which a 10% rate is provided (they are listed in special lists of the Russian government). If among the imported goods and materials there are goods from these lists, then you need to use a rate of 10%, otherwise - 18%.

Example of determining an appropriate rate

The company imports capers from Germany to the Russian Federation. What rate should I apply?

In the Commodity Nomenclature of Foreign Economic Activity of the Customs Union, capers are included in category 0709 “Vegetables..” and have the code 0709 99 400 0. This code is included in the list of goods with a 10% rate, approved by Resolution No. 908 of December 31, 2004, so when importing capers, companies need to calculate added tax of 10%.

VAT calculation

If the need to add tax is determined and the current rate is determined, then VAT can be calculated as follows:

VAT = (customs value of imported valuables + duty + excise tax) * tax rate

The amounts of duties are determined by the Unified Customs Tariff of the EAEU. Excise rates are determined by Art. 193. Tax Code of the Russian Federation.

If the goods are exempt from duty and the imported valuables are not excisable, then it is enough to multiply the cost of the goods and materials by the tax rate.

VAT is determined for each item of imported valuables, after which the amounts of additional tax are summed up for all items. The received amount must be converted into Russian rubles.

You need to calculate the added tax yourself, and then reflect its amount in the DTS-1 or DTS-2 declaration. If the customs authority disagrees with the calculations made, an adjustment will be made, with which the declarant can either agree or try to defend his opinion (including in court).

Deadlines for payment of indirect taxes (VAT)

The specific dates for the transfer depend on the customs procedure under which the imported valuables are placed. If goods are imported for consumption within the Russian market, then the obligation to pay arises before the release of valuables from the customs territory.

If the release of imported goods was carried out before the filing of the customs declaration (this is possible in some cases under Article 197 of the Customs Code), then the additional tax must be transferred within 10 days, which are counted from the beginning of the month following the month of release.

When temporarily importing goods, the added tax must be transferred before release according to the specified procedure, together with import duties and taxes for the period of temporary import.

The tax paid can be deducted on the basis of a customs declaration if the goods are used in operations subject to additional tax, otherwise it will have to be taken into account in the cost of imported valuables. VAT defaulters are also required to pay tax on imported goods, but it cannot be deducted.

Excess transferred funds for added tax can be offset in the form of payment of customs duties, penalties and interest.

Import from customs union countries

When importing goods from the countries of the customs union (Kazakhstan and Belarus, and from May 29, 2014, Armenia and Kyrgyzstan), the buyer of imported goods must pay indirect taxes to the local tax office, where he is registered. This obligation exists both for payers of the types of taxes under consideration, and for persons exempt from this due to the application of special regimes or the provisions of Article 145 of the Tax Code of the Russian Federation.

To calculate the additional tax, one of the rates defined by paragraphs 2 and 3 of Article 164 should be applied. Tax Code of the Russian Federation. It is also necessary to take into account the provisions of paragraph 17 of the Protocol accompanying the Treaty on the EAEU as the 18th Annex.

VAT must be calculated on the day the valuables are accepted for accounting from the cost to be transferred to the supplier for the purchased valuables according to the attached documentation. Amounts from documents indicated in foreign currency must be converted into rubles at the Central Bank exchange rate on the day of receipt of goods.

The deadline for transferring the added tax is until the 20th day inclusive of the month following the month of receipt of imported goods. Along with the payment, you must provide a package of documents, which includes:

  • Tax return;
  • Bank statement confirming payment of taxes;
  • Invoices;
  • Transport documentation;
  • Agreement concluded with the supplier;
  • Other documents from clause 20 of Appendix No. 18 to the Treaty on the EAEU.

Payers can send the listed added tax for reimbursement; all other persons are obliged to write it off as expenses or include it in the cost of imported valuables.

The documentary basis for acceptance for deduction is an invoice, payment documentation for the transfer of tax, an application, therefore such VAT can be reimbursed only after submitting this documentation to the tax office.

This application must be submitted to the tax office at the place of registration along with other necessary documentation, including a tax return, before the 20th day of the month following the month in which imported goods are accepted for registration. Submission format – in electronic form with certification by the payer’s UKEP or in paper form in 4 copies.

The new procedure for submitting the document in question in electronic form has been in effect since the beginning of January 2015.

The application form is contained in Appendix 1 to the Protocol dated 12/11/09 (as amended on 12/31/14). The same protocol determines the procedure for filling out this form.

Copies of the completed application are sent to the exporter in electronic or paper form.

Filling example

A mandatory condition for conducting business when importing/exporting goods from the EAEU will be filing an application for the movement of products and paying VAT. The document must be filled out in accordance with the samples. Deviations from the norm are fraught with consequences for the importer and exporter. The entered data will determine the amount of tax obligations of each party.

Tax authorities of the EAEU countries exchange data on the amounts of indirect taxes paid into the budget of each country.

The application must be completed and submitted by the importer. This will confirm the fact of import and is used to deduct VAT upon import. The exporter has the right to use a 0% VAT rate.

Peculiarities

Let us consider the main features of the import of goods and the payment of indirect taxes.

Legislation

The regulatory document is the Protocol, which regulates the collection of indirect taxes and the mechanism for monitoring their payment.

The rules therein state that the importer must attach to the completed application proof of payment of the required indirect taxes to the budget. The latter is obtained from the tax office to which the exporter belongs.

EAEU service

Since June 2016, it is worth taking into account the clarifications of the Federal Tax Service, which were published in a separate letter. It emphasizes that the use of a 0% VAT rate is justified for export goods to the EAEU.

Paragraph 4 of the Protocol states that the exporter must submit with the tax return:

  • An application containing a mark from the tax authority of the receiving country.
  • List of applications, the form of which is provided in Appendix No. 1. It will contain details of the Applications that were received by the Federal Tax Service.

To check the availability of the necessary information on the Application, use the special service of the Federal Tax Service “EAEU: Application ...”. It is quite simple to use, and anyone can have access.

Orientation

You should focus on the agreement between the countries that are members of the Customs Union, which contains the basic principles for introducing indirect taxes when importing or exporting goods. A number of points are described in the relevant protocol regulating the procedure for paying indirect taxes and control over their payment.

The tax return with VAT payment is made before the 20th day of the month following the registration of the imported goods. They also submit a corresponding application. This can be done electronically and on paper. In the latter case, you will need to issue 4 copies.

The Tax Committee considers the received application within 2 weeks. After this period, the required marks are put down.

Filling out the Application

There are certain rules for filling out the form. Each page must have a number and date of completion. Since 2015, sections 1 and 3 have excluded the notes of the chief accountant. The papers are signed only by the head of the organization/authorized person. The latter option requires confirmation in accordance with the procedure established by law of the Member States. Let's look at each section.

Section 1

The first section is filled out by the purchaser of the product. In the columns you should indicate his data and information about the product.

Information about the seller is required. There is no exception when it is an individual.

The amount paid as indirect tax is determined using special tables.

In the first section fill in the following lines:

  • “Seller” - supplier identification number;
  • “Buyer” - recipient identification number;
  • 1st line - name of the supplier;
  • 2nd line - name of the recipient;
  • 3rd line - country code, exporter's address;
  • 4th line - country code (643), importer's address;
  • 5th line - contract number, date of signing;
  • Lines 6 and 7 are filled in when purchasing products with the participation of commission agents.

Information about the imported product, its value, volume, and the amount of calculated taxes is entered in the first section line by line.

Information about imported products, to which different VAT rates are applied, is entered separately on lines. It should be similar with goods that are calculated in different units of measurement. Different lines are used for products that are imported under different transport documents.

The table must be filled in:

  • column 1 - number in order of each entry;
  • Column 2 - name of the imported product indicated in the documents (bill of lading, invoice, transport documents). It is acceptable to indicate a generic name instead of a complete list. For example, “table” and “chair” can be written as “office furniture”;
  • Column 3 - HS code. It is a ten-digit code; if the product is excisable, a 10% rate is applied to it. In other cases, the column is left blank;
  • Column 4 - unit of measurement of product volume specified in the accompanying documents, invoice for the product;
  • column 5 - volume of imported products;
  • column 6 - cost of goods;
  • column 7 - enter the currency code under the agreement;
  • column 8 - the exchange rate assigned by the Bank of Russia at the time of registration of the goods, if the cost is registered in foreign currency. If the contract indicates the cost in rubles, then the column remains empty.
  • columns 9, 10 - indicate the date, series and number of accompanying documents;
  • column 11 - enter the invoice number;
  • column 12 - invoice date. If the seller has not issued an invoice, then indicate the number and date of another document that states the cost of the goods. It is allowed to enter transport document data;
  • column 13 - date of registration of goods;
  • column 15 - cost of goods in rubles for VAT. If the price in the contract is stated in rubles, then transfer the value from column 6. When calculating in currency, you must multiply columns 6 and 8. This will be the cost of the product, which is not subject to VAT upon import;
  • column 18 - VAT rate. In the absence of tax obligations, indicate “benefit”;
  • Column 20 - the amount of accrued VAT. It is equal to the product of the value in column 15 and the tax rate in column 18. If the product is not subject to VAT, then the column is not filled in.

When importing excisable goods, you must fill out columns 14, 16-17, 19: tax base, rate and amount of excise duty.

Section 2

There is no need to fill out the second section. It is simply attached to the application. The data is entered into the Federal Tax Service.

Section 3

The third section must be completed in the following cases:

  • If there is a sale of goods that are not subject to indirect taxes in the buyer’s country. In most cases, this happens when the place of sale of the goods is not the territory of that state.
  1. Line 08 indicates the taxpayer of the sending state in which the 0% rate was applied.
  2. Line 12 - write the details of the signed contract between the buyer and seller.
  • If the goods are received by a solicitor, commission agent and agent.
  1. Line 12 reflects the data of the commission contract, agency agreement or assignment.
  2. Lines 8 and 9 are the parties to the contract.
  • When imports occur between EAEU countries, and one of the parties to the transaction is a taxpayer of an EAEU ally country, the other is a taxpayer of another country that is not part of the EAEU. For example, from the Republic of Belarus on the basis of a supply agreement between a taxpayer of another state (Türkiye) and a Russian organization.
  1. Line 8 - taxpayer of the state from where the goods were brought (RB);
  2. Line 9 - seller-taxpayer (Türkiye);
  3. Line 10, 11 - write down the code of the state in which the specified persons paid the tax;
  4. Line 12 - contract details.

Applications must be completed when more than three persons are involved in the delivery. The taxpayer must reflect data on the transaction for the movement of products from the seller to the buyer, who submits an Application to the Federal Tax Service, indicating the participants in the transactions and information on contracts:

  • names (TIN, country code, place of residence);
  • date and contract number;
  • date and specification number.



Mark conditions

The Tax Service is obliged to put a mark on the Application that contains:

  • Personal details and signature of the person responsible for marking.
  • Date of marking.
  • Details and signature of the head (deputy) of the tax service.
  • The stamp of the tax service, on which the name of the authority is clearly readable.

One copy of the form remains with the tax office, which left the mark. The remaining three are transferred to the taxpayer or trustee. The importer-taxpayer keeps one application and transfers two to the exporting counterparty. They will confirm the validity of using a zero VAT rate.

Presence of errors

The taxpayer has the right to withdraw a previously submitted Application if an error is found in it. In this case, it is corrected and resubmitted to the tax authority, which re-checks everything and leaves the necessary notes.

If the tax committee identifies an error, then the taxpayer is denied confirmation, noting the errors found and indicating recommendations for eliminating them and submitting a new application.

Additional documents

In 2017, in addition to your own application, which is prepared using a special program on the Federal Tax Service website, the taxpayer must attach a package of documents to the declaration:

  • an extract from a financial institution showing the fact of VAT payment;
  • shipping/transport documents confirming the import of goods into the territory of the Russian Federation into the countries of the Customs Union;
  • invoice filled out after the goods have been shipped;
  • agreement on the import of products into the territory of the Russian Federation;
  • message about the person who sold the goods;
  • agency, guarantee or commission agreements, if any;
  • agreement for the purchase of necessary imported goods under the above agreements.

It is permissible to provide copies of documents, with the only exception being the Application - it must be in the original. Copies are certified by the signature of the manager or chief accountant and the seal of the organization.

Submission form

As previously mentioned, the rules of the Protocol specify the procedure for filing an application. The document is submitted electronically or in paper form. Electronic and paper submissions may be submitted simultaneously.

If the submission occurs electronically, then an electronic document management operator of telecommunication channels must be used for this. A mandatory condition is the affixing of an enhanced electronic signature of the person completing and submitting the Application to the tax authority.

The Federal Tax Service checks the document and informs the sender that the Application has been accepted and the required mark has been made. The same thing will happen if a mark is refused.

I send the exporter a copy of the application and a message from the tax authority about the presence of the mark. This will make it possible to record the fact of payment of indirect taxes for the transferred goods.

The seller must provide a completed application. Then send this application and the message about the mark received from the tax service to the exporter by e-mail. The electronic version eliminates the need to print papers and send them by standard mail.

Special cases of filling

The above form is used for the case when more than two taxpayers are involved in the supply of goods and they are located on the territory of the CU member countries.

Difficulties arise when there is more than one transport document per product. The rules for filling out the Application allow this, but this contradicts the Protocol on the exchange of data in electronic form.

If the cost of the goods has increased after the end of the month in which the products were registered. Then in the first section they write: “Adjustment of the values ​​of the indicators prescribed in the application registered with the tax service dated ... 20 .... No.... due to the increase in cost in ....20...g. No...." The date is taken from the second section of the application. In the table in column 1 indicate the position number from the statement, the values ​​of the indicators of which have changed. In columns 2, 3, 4, 5, 7, 8, 9, 10, 11, 12, 13, 16, 17, 18, record the indicators from the adjusted statement. The remaining columns include the difference between the changed and previous values.

For a partial refund, fill out the sophisticated application as follows:

  • The table states “Instead of a previously submitted and registered application….20. ... No.
  • The table shows indicators without partial refund.
  • Column 1 indicates the number of the product item that it had in the previous application.

Important! The return of goods must be supported by a claim from the parties to the contract and documents authorizing subsequent operations with the products. These are acts of acceptance and transfer, transport documents, acts of destruction, etc.

Calculation features

Imported goods will be reflected in tax records on a general basis. Features appear when paying in foreign currency. In such cases, it is necessary to recalculate costs into ruble equivalent. They use the exchange rate at the time of change of ownership.

If the supplier was paid an advance in foreign currency, then the rate used is the one that was at the time the advance payment was made. When paying for the cost of goods in a combined manner, conversion is used at two different currencies.

Deadlines

The exact date for payment of VAT depends on the customs procedure under which the imported goods fall. If the products are used for domestic Russian consumption, the tax is paid after passing customs control.

If the goods are released from the customs territory before the declaration is completed, then the indirect tax can be transferred in the first 10 days of the next month after release.

When temporarily importing products, VAT is credited with import duties, as well as taxes before it leaves the customs territory.

Reasons for refusal

Refusal to receive confirmation may occur for the following reasons:

  • The data in the Application and in the declaration have differences, including the amount of VAT required to be paid.
  • Inconsistency between the information in the Application and the submitted information, in accordance with Art. 276-20 Tax Code clause 3.

  • The data in the paper version of the Application does not correspond to the information in the documents sent to the tax authority electronically.
  • The calculated and accrued VAT is not paid in full or is not paid within the required period.
  • An act of understatement of the tax base, which was used to calculate indirect taxes, was revealed.
  • Discrepancy between the number of submitted applications on paper and the number of documents reflected in the register of applications for import of products and payment of indirect taxes for it. The latter are annex to the declaration of imported goods for indirect taxes.

If there was an incomplete payment or non-payment of VAT, then indirect taxes and penalties are collected in accordance with the legislation of the country into which the goods were imported.

Failure to comply with the registration procedure and filing deadlines may be the reason for the exporter’s refusal to use the zero VAT rate. The Protocol provides for the right to a VAT benefit without submitting an Application. Paragraph 7 states that this requires electronic confirmation from the tax service of the second party to the agreement about the payment of the full amount of indirect taxes.

Appendix 2

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

Rules for filling out an application for import of goods

and payment of indirect taxes

These Rules determine the procedure for filling out an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application) in the form of Appendix 1 to the Protocol on the exchange of information in electronic form on the paid amounts of indirect taxes between the tax authorities of the member states of the customs union.

1. The application is submitted by the taxpayer (hereinafter referred to as the taxpayer) to the tax authority at the place of registration on paper in four copies and in electronic form.

One copy of the Application remains with the tax authority, three copies are returned to the taxpayer with a mark from the tax authority confirming payment of indirect taxes in full (exemption from value added tax (hereinafter referred to as VAT) and (or) excise taxes or other payment procedure in relation to goods, which, in accordance with the legislation of a member state of the customs union, are imported into the territory of this state without paying indirect taxes). Two copies of the Application with a mark from the tax authority must be sent by the taxpayer to the taxpayer of the member state of the customs union from whose territory goods sold with a VAT rate of 0 percent (excise tax exemption) were exported.

2. The application consists of three sections and an appendix to it.

The first and third sections of the Application and the appendix to it are filled out by the taxpayer, the second section - by the tax authority.

The lines “Seller/Buyer” of the Application indicate:

for taxpayers of the Republic of Belarus - UNP (payer registration number), for taxpayers of the Republic of Kazakhstan - TRN (taxpayer registration number) or BIN (business identification number) or IIN (individual identification number), for taxpayers of the Russian Federation - TIN/KPP (identification number taxpayer/reason code for registration);

name of a legal entity or surname, name, patronymic of an individual entrepreneur;

country code, address of location (place of residence) of a legal entity (individual entrepreneur).

In case of concluding a leasing agreement (contract), an “X” is placed in the corresponding cell.

In case of concluding an agreement (contract) for the processing of customer-supplied raw materials, an “X” mark is placed in the corresponding cell.

On each sheet of the Application, the taxpayer indicates the number and date of completion of the Application.

The application is signed by the head of the organization or its representative and the chief accountant or individual entrepreneur. The powers of the representative must be confirmed in the manner established by the legislation of the member state of the customs union.

3. Completing Section 1.

Seller (line 01) - a person who has entered into an agreement (contract) with the Buyer specified in line 02, or with a commission agent, attorney or agent acting in the interests of the Buyer.

Buyer (line 02) – a person who purchases goods and submits an Application to the tax authority at the place of registration.

Section 1 is filled out by the Buyer of goods (a commission agent, attorney or agent, if the legislation of a member state of the customs union provides for the payment of indirect taxes by these persons when importing goods into the territory of one member state of the customs union from the territory of another member state of the customs union).

Line 05 indicates the details of the agreement (contract) (number and date of the agreement (contract), numbers and dates of specifications) concluded between the Seller and the Buyer.

When purchasing goods through a commission agent, attorney or agent under a commission agreement (contract), an agency agreement (contract) or an agency agreement (contract), if the legislation of a member state of the customs union does not provide for the payment of indirect taxes by these persons when importing goods into the territory of one state - a member of the customs union from the territory of another member state of the customs union:

a) line 01 “Seller” indicates the person selling goods to a person who is a commission agent, attorney or agent under an agreement (contract) with the Buyer;

b) in line 02 “Buyer” the person who is the principal, principal or principal under the agreement (contract) with the commission agent, attorney or agent named in subparagraph “a” of this paragraph is indicated;

c) line 05 reflects the details of the agreement (contract) between the Buyer specified in subparagraph “b” of this paragraph and the commission agent, attorney or agent;

d) line 06 reflects, among other things, the full name of the organization (full name of the individual entrepreneur) that is (is) a commission agent, attorney or agent under the agreement (contract) specified in subparagraph “e”;

e) line 07 reflects the details of the agreement (contract) between the commission agent, attorney or agent specified in subparagraph “c” of this paragraph and the Seller specified in subparagraph “a” of this paragraph.

If a taxpayer of a member state of the customs union imports into the territory of a given member state of the customs union goods that are a product of processing of customer-supplied raw materials purchased on the territory of another member state of the customs union and processed on the territory of a third member state of the customs union, fill in 2 (two ) Statements, in this case:

when filling out the columns of the Application sent to the Seller of goods (supply raw materials), in columns 2 and 6 of the table, the name and cost of the customer-supplied raw materials are indicated, respectively;

When filling out the columns of the Application sent to the Seller of work on processing of customer-supplied raw materials, columns 2 and 6 of the table indicate, respectively, the name of the product that is a processed product and the cost of work on processing customer-supplied raw materials.

To determine the amount of indirect taxes when importing goods, the taxpayer fills out a table indicating:

in column 2 - name of the goods based on the invoice or transport (shipping) documents. If it is necessary to reflect a large number of goods, instead of a list of names of specific goods, it is allowed to reflect the general appearance of these goods (for example, furniture instead of desks, beds, armchairs) in one line of the Statement and reflect information on all goods classified as specified in the corresponding columns of this line of the Statement type of goods;

in column 3 – product code (10 characters) according to the Commodity Nomenclature of Foreign Economic Activity of the Customs Union for excisable goods and in the case of applying a reduced VAT rate for certain categories of goods, as well as in other cases provided for by the legislation of a member state of the Customs Union;

in column 5 - the quantity of goods in the units of measurement indicated in column 4;

in columns 6 and 7 - the cost of the goods (work) and the currency code based on information from the invoice or transport (shipping) documents;

in column 8 – established by the central (national) bank member states of the customs union exchange rate of the national currency to the currency specified in the invoice or transport (shipping) document, on the date of acceptance of goods for registration;

in column 9 – series, number of transport (shipping) documents;

in column 10 – date of transport (shipping) documents;

in column 11 – invoice number;

in column 12 – invoice date;

in column 13 - the date the taxpayer accepted the goods for registration;

in column 14 – the tax base for excisable goods in the national currency of the person who filled out the Application. The tax base for excisable goods for which ad valorem excise rates are established is calculated as the product of the indicators in columns 6 and 8. For excisable goods for which fixed (specific) excise tax rates are established, the tax base is indicated based on the volume of imported goods in physical terms and is equal to the indicator in column 5. P on excisable goods for whichexcise taxes are levied by another authorized body, the amount of excise taxes paid to the budget of a member state of the customs union, indicated in column 19. In this case, a dash is entered in columns 14, 16 and 17;

in column 15 – tax base for VAT in the national currency of the person who filled out the Application. The tax base is calculated as the product of indicators in columns 6 and 8. For excisable goods, the VAT tax base is determined taking into account the amount of excise taxes indicated in column 19;

if this is provided for by the legislation of a member state of the customs union, the tax base in column 15 is calculated taking into account the amounts of expenses provided for in the legislation regulating the principles of determining prices for tax purposes;

in columns 16, 17 and 18 – tax rates for excise duties and VAT established by the legislation of the member state of the customs union. If the legislation provides for the exemption of goods when imported into the territory of a member state of the customs union from VAT and (or) excise taxes, the word “benefit” is entered in the columns. For excisable goods for which fixed (specific) excise tax rates are established, column 16 indicates the excise tax rate, recalculated in national currency at the exchange rate indicated in column 8. For excisable goods for which ad valorem tax rates are established, column 17 indicates the rate in percentages;

in column 19 - the amount of excise taxes calculated by the Buyer of goods based on the applicable tax rates indicated in column 16 (in the case of a fixed (specific) rate) or in column 17 (in the case of an ad valorem rate) to the tax base indicated in column 14;

in column 20 - the amount of VAT calculated based on the applicable tax rates indicated in column 18 to the tax base indicated in column 15.

If a transport (shipping) document confirming the movement of goods from the territory of one member state of the Customs Union to the territory of another member state of the Customs Union has a summary line, it is allowed to transfer information on the summary line of the transport (shipping) document to one line of the Application, indicating the general name of similar imported goods to each other.

If the transport (shipping) document indicates excisable goods or provides indicators related to goods subject to indirect taxes at different rates, or having different units of measurement, then all names of goods (each item) from the transport (shipping) document are transferred to the Application.

If a transport (shipping) document, which reflects several similar goods to each other, does not have a final line, then the indicators reflected in each line of the transport (shipping) document are transferred to the Application. In this case, columns 9 and 10 of the Application indicate information from the same transport (shipping) document.

If the invoice lists goods that are indicated in several transport (shipping) documents, then the items from each transport (shipping) document are transferred to the Application, taking into account the requirements set out above. At the same time, in columns 11 and 12 of the Application, the data of such an invoice is repeated.

4. The third section of the Application is completed in the following cases:

if the turnover (operations) for the sale of goods by the Seller specified in section 1 of the Application to the Buyer specified in section 1 of the Application are not subject to indirect taxes in accordance with the legislation of the member state of the customs union - the Seller, since the place of sale of such goods is not recognized territory of a member state of the customs union - the Seller. In this case, in line 08 “Seller (committent, principal, principal)” the taxpayer of the customs union member state from whose territory the goods were exported is indicated, who applied a VAT rate of 0 percent (excise tax exemption) when selling these goods. Line 12 indicates the details of the agreement (contract) (number and date of the agreement (contract), numbers and dates of specifications) concluded between the Seller and the Buyer specified in lines 08 and 09;

when selling goods to the Buyer (line 02) through a commission agent, attorney or agent. In this case, line 12 reflects the details of the commission agreement (contract), instructions or agency agreement (contract), and lines 08 and 09 - the parties to this agreement (contract).

5. In cases where more than three persons are involved in the supply of goods, the taxpayer in the Appendix indicates information about transactions for the sale of goods (movement of goods) from the Seller (the taxpayer of the member state of the customs union from whose territory the goods were exported and submitting to the tax body documents confirming the legality of applying the VAT rate of 0 percent and exemption from excise taxes) to the Buyer (taxpayer submitting the Application) indicating the persons participating in the relevant transactions, as well as information from agreements (contracts): name (UNP, INN/KPP, TRN either BIN or IIN, country code, location (place of residence), number and date of the agreement (contract), numbers and dates of specifications.

6. Within ten working days from the date of receipt of the Application and documents provided for by the Protocol on the procedure for levying indirect taxes and the mechanism for monitoring their payment when exporting and importing goods in the customs union, the official of the tax authority that accepted the Application must consider it and confirm the fact payment of indirect taxes (exemption or other method of payment), or reasonably refuse the appropriate confirmation and make the appropriate notes in section 2 of the Application.