The system can organize the accounting of imported goods with the obligatory indication of CCD numbers. To do this, you need to do two things. The first is to enable the corresponding functional option in the menu NSI and administration -> Procurement:
The second - for imported goods, put down a sign Accounting by GTD numbers. For products that do not have a daw, the obligation will not apply:
Now, for those goods that have already passed customs clearance, a mandatory requisite appears in the vocational school GTD number:
If the goods have not yet passed customs clearance (i.e., the vocational school is purchased with the Purchase by import operation), then it does not have a customs declaration number, which means that there is no corresponding mandatory requisite in the vocational school either.
Question 5.34 of exam 1C: Professional in ERP Management enterprise 2.0. Control of indication of CCD numbers upon receipt of imported goods:
- Always performed for imported goods
- Set in warehouse settings
- Established in an agreement with the supplier of imported goods
- Set in general system settings
Checked. The correct answer is the fourth, see the analysis above.
Question 5.32 of exam 1C: Professional in ERP Enterprise Management 2.0. Information on the CCD numbers is entered in the document "Receipt of goods and services" if it is issued with the operation:
- Purchasing from a supplier
- Purchase by import
- Admission to the commission
- Options 1 or 2
- Options 1 or 3
- Options 1 or 2 or 3
Question 5.33 of exam 1C: Professional in ERP Enterprise Management 2.0. Information on the CCD numbers is NOT entered in the document "Receipt of goods and services" if it is issued with the operation:
- Purchasing from a supplier
- Purchase by import
- Admission to the commission
- Options 1 or 2
- Options 1 or 3
- Options 1 or 2 or 3
What is the procedure for accounting for a customs declaration for an agent and a principal?
How to draw up and submit a VAT return, what is the procedure for accounting for a customs declaration with an agent and a principal and filling out a journal of received-issued invoices for more details in the article.
Question: What is the procedure for accounting for a customs declaration for an agent and a principal? How to reflect the GTD in the journal of received-issued invoices and in sections 10 and 11 of the VAT declaration? clarification - customs declaration on imports.
Answer: When importing goods through VAT at customs, the intermediary pays. He re-issues this tax as part of the expenses to the principal. The agent does not receive invoices from the foreign company and does not issue invoices to the Russian principal. The intermediary includes the VAT paid as part of the costs associated with the execution of the order, which are reflected in the report and attributed to settlements with the principal (the principal compensates him for these costs). Accordingly, the agent does not record the import of goods in the invoice ledger and in section 10 of the VAT return.
The principal accepts the tax deductible on the basis of the customs declaration. That is, the principal registers a customs declaration in the purchase book. In this case, the columns are filled in as follows:
In column 2 (operation type code) - code 20;
In column 3 (seller's invoice number) - the number of the customs declaration;
In columns 4-6 - puts a dash;
In column 7 (details of the tax payment document) - details of the payment order confirming the payment of VAT by the customs agent;
In column 8 - the date of posting of goods for accounting;
In column 10 - a dash (the foreign seller does not have a TIN and KPP, he is not registered with the Russian tax office);
In column 12 - details of the intermediary through which the goods were imported;
In column 13 - a dash;
In column 14 - a dash or code 643;
In column 15 - the amount consisting of the customs value, customs duties, excises and VAT paid at customs;
In column 16 - the amount of VAT paid on the import of goods.
Similarly, the principal fills in section 8 of the VAT declaration, on the basis of which the inspection will conclude that it is a deduction by the principal of the VAT paid by the intermediary when importing goods.
How to reflect in accounting and taxation the import of goods from countries outside the Customs Union
Accounting with an intermediary
BASIC
When executing an order, the intermediary receives income in the form of remuneration and bears the costs associated with the execution of the intermediary contract (both reimbursed and not reimbursed by the customer). For more information on tax accounting for income and expenses related to the execution of an intermediary agreement for the purchase of goods, see How to take into account income and expenses from intermediary operations for the sale (purchase) of goods when calculating income tax.
When rendering intermediary services for the purchase of imported goods for the customer, the intermediary is obliged to charge VAT on the amount of his remuneration (the amount of additional benefit) and issue an invoice to the customer (clause 1 of article 156 of the Tax Code of the Russian Federation).
If a contract with a foreign supplier is concluded by an intermediary, then he must pay "import" VAT (). * The obligation to pay VAT arises from the moment of registration customs authority customs declaration (clause 1, article 115 of the Law of November 27, 2010 No. 311-FZ, clause 1 of article 211, clause 1 of article 227, clause 1 of article 237, clause 1 of article 250, clause 1 article 274, paragraph 1 article 283, paragraph 1 article 300, paragraph 1 article 306 of the Customs Code Customs Union). The only exceptions are certain customs procedures (for example, procedures for transit, customs warehouse, re-export, duty-free trade, free customs zone, free warehouse, destruction and refusal in favor of the state, customs declaration of supplies) and some types of goods for which VAT is not required (, subparagraph 3, paragraph 1, article 151 of the Tax Code of the Russian Federation). For more information, see How to charge VAT on imports and How to pay VAT on imports from countries that are members of the Customs Union.
Only the customer has the right to deduct VAT paid at customs, since he is the owner of the goods (clause 1 of article 971, clause 1 of article 990, clause 1 of article 1005 of the Civil Code of the Russian Federation,). *
Since the funds received by the intermediary do not belong to him, for tax purposes exchange differences arising from intermediary operations are taken into account as part of the income (expenses) of the customer. Therefore, the intermediary does not take them into account (). The exception is exchange rate differences on intermediary remuneration, as well as on expenses that are not reimbursed to the intermediary. Take into account such exchange differences as part of non-operating income (expenses) (subclause 5, clause 1, article 265, Tax Code of the Russian Federation).
An example of the reflection in the accounting and tax accounting of an intermediary of operations related to the purchase of imported goods under a commission agreement. The commission agent applies common system taxation and calculates income tax on a monthly basis on an accrual basis
OOO " Trading company Hermes (commission agent) entered into a commission agreement with Alfa JSC (committent) to search for a foreign supplier of silk fabrics in order to purchase them. * Under the terms of the agreement, Germes participates in settlements and accepts goods purchased for Alfa at its warehouse . The remuneration is transferred to the commission agent after the execution of the transaction and amounts to 5 percent of the transaction price. The remuneration is paid in rubles, the indicator "5 percent of the transaction price" is converted into rubles at the exchange rate in force on the date of approval of the intermediary's report.
As a result, a contract was signed with an Indian firm for the purchase of silk fabrics. Terms of delivery according to the contract - DDP (delivery with payment of customs duties) buyer's warehouse in Moscow, without paying VAT. The moment of transfer of ownership according to the terms of the contract corresponds to the moment of transfer of risks, that is, the moment the goods are transferred to the buyer.
The contract value was $380,000.
On October 26, Alfa transferred funds to Hermes for the execution of the order in the amount of 14,180,000 rubles.
On November 5, the goods arrived at the Hermes warehouse. At customs clearance the commission agent paid VAT in the amount of 2,210,174 rubles.
On November 10, the goods were handed over to the committent. On the same day, Alpha approved the commission agent's report, and Hermes transferred the balance of unspent funds to Alpha.
On November 12, Hermes received a commission in the amount equivalent to USD 19,000 at the November 10 exchange rate (USD 380,000 x 5%) (including VAT).
The dollar exchange rate (conditionally), set by the Central Bank of the Russian Federation, was:
- October 26 - 29.0 RUB/USD;
- October 29 - 30.0 rubles / USD;
- October 31 - 30.5 rubles / USD;
- November 2 - 30.2 rubles / USD;
- November 5 - 30.1 rubles / USD;
- November 10 - 30.6 rubles / USD.
To reflect the settlements in accounting, the Hermes accountant opened 76 sub-accounts for the account:
- "Settlements with the customer for purchased goods";
- "Settlements with the customer for remuneration."
In order to transfer funds in foreign currency to the supplier, Hermes instructed the bank on October 26 to purchase the required amount in foreign currency ($380,000). To do this, they compiled a settlement document and transferred 11,785,000 rubles for the purchase of foreign currency.
The Hermes accountant made the following entries.*
Debit 51 Credit 76 sub-account "Settlements with the customer for purchased goods"
- 14,180,000 rubles. - funds were received from the committent for the execution of an order under a commission agreement;
Debit 57 Credit 51
- 11,785,000 rubles. - transferred money for the purchase of currency.
Debit 52 Credit 57
- 11,400,000 rubles. (USD 380,000 x 30.0 rubles / USD) - currency is credited to the organization's currency account;
Debit 76 sub-account "Settlements with the customer for purchased goods" Credit 57
- 380,000 rubles. (USD 380,000 х (31 rubles/USD - 30.0 rubles/USD)) - expenses are charged to settlements with the principal in the form of the difference between the currency purchase rate and the rate of the Bank of Russia;
Debit 51 Credit 57
- 5000 rub. (11,785,000 rubles - 380,000 USD x 31 rubles / USD) - the bank returned the balance of unspent money.
Debit 52 Credit 76 sub-account "Settlements with the customer for purchased goods"
- 190,000 rubles. (USD 380,000 х (RUB 30.5/USD - RUB 30.0/USD)) - the positive exchange rate difference from the revaluation of funds in the foreign currency account as of the reporting date was charged to settlements with the principal.
Debit 60 Credit 52
- 11,476,000 rubles. (USD 380,000 x 30.2 rubles / USD) - funds were transferred to a foreign supplier;
Debit 76 subaccount "Settlements with the customer for purchased goods" Credit 52
- 114,000 rubles. (USD 380,000 х (30.5 rubles/USD - 30.2 rubles/USD)) - the negative exchange rate difference on foreign currency assets owned by the principal was attributed to settlements with the principal.
Debit 76 subaccount "Settlements with the customer for purchased goods" Credit 60
- 11,476,000 rubles. - the cost of the purchased goods is included in settlements with the principal (as of the date of transfer of ownership to the principal);
Debit 002
- 11,476,000 rubles. - imported fabrics belonging to the committent received at the warehouse (in the assessment agreed with the committent);
Debit 68 subaccount "VAT settlements" Credit 51
- 2 210 174 rubles. - VAT paid;
Debit 76 subaccount “Settlements with the customer for purchased goods” Credit 68 subaccount “VAT settlements”
- 2 210 174 rubles. - “import” VAT on imported fabrics has been accrued and taken to settlements with the principal. *
Loan 002
- 11,476,000 rubles. - goods purchased under a commission agreement were transferred to the committent;
Debit 76 sub-account "Settlements with the customer for remuneration" Credit 90-1
- 581,400 rubles. (19,000 USD x 30.6 rubles/USD) - a commission has been accrued;
Debit 90-3 Credit 68 sub-account "VAT calculations"
- 88 688 rubles. - VAT is charged on the amount of the commission;
Debit 76 sub-account "Settlements with the customer for purchased goods" Credit 51
- 189 826 rubles. (14,180,000 rubles - 2,210,174 rubles - 11,785,000 rubles + 5,000 rubles) - the balance of unspent funds was transferred to the principal.
Debit 51 Credit 76 sub-account "Settlements with the customer for remuneration"
- 586,363 rubles. - received from the committent the amount of remuneration for the performance of the contract.
When calculating income tax for November, the accountant of Hermes included in income the amount of a commission in the amount of 492,712 rubles. (581,400 rubles - 88,688 rubles).
How to prepare and submit a VAT return
Sections 10 and 11
Sections and fill out:
- intermediaries who act in the interests of third parties (customers) on their own behalf (commission agents, agents);
- Forwarders who operate under contracts transport expedition and recognize as their income only the amount of remuneration for services rendered (clause 1, article 801 of the Civil Code of the Russian Federation);
- builders.
Sections 10 and 11 reflect information from the accounting journal of invoices. In section 10 - information from part I "Issued invoices" of the accounting journal, and in section 11 - data from part II "Invoices received".*
In the TIN and KPP fields of sections 10 and 11, indicate the taxpayer's TIN and KPP, respectively. In the "Page" field - serial number of the page.
The table below will help you fill in the lines in sections 10 and 11 correctly.
| Line number | How to fill |
| Section 10 | |
|
Fill in line 001 only if you are submitting an amended declaration. In it, indicate the sign of the relevance of the information reflected in section 10 of the declaration Number 0: section 10, the information is relevant, reliable, not subject to change and is not presented as part of the declaration. At the same time, in lines , 020-210, put dashes |
|
| Specify the sequence number of the entry. Take this indicator from column 1 of part I "Issued invoices" of the register of received and issued invoices | |
| 020-210 | In lines 020-210, transfer the data from columns 2-9, 11-19 of part I "Issued invoices" of the accounting journal. At the same time, the order in which indicators are reflected in 020-210 must correspond to the order in which columns 2-9, 11-19 of the accounting journal are filled out |
| Section 11 | |
|
Fill in line 001 only if you are submitting an amended declaration. In it, indicate the sign of the relevance of the information reflected in section 11 of the declaration. Number 0: Number 1 - if the information previously reflected in section 11 is relevant, reliable, not subject to change and is not presented as part of the declaration. However, in the lines | |
1. Specify in the accounting settings that accounting by series is applied:
2. We indicate in the 1C nomenclature card that this product is accounted for by series:
When you set the flag Keep records by series, the second window appears: Keep batch records by series. This feature is responsible for cost accounting by series. Learn more about how to use these batch accounting settings in a separate article.
Here I will put down only the flag Keep records by series.
2. When posting goods with the Goods and services receipt document, we will create a series for the received item. This can be done directly from the tabular part of the document:
Please note that a separate series will need to be created for each stock item. If you have already received this product with the same customs declaration number, then you should use an existing directory entry.
We create a new element. If you use the series only for accounting for customs declarations, then you only need to fill in two fields:
- GTD number
- Country
Both fields are filled in from the corresponding directories, so click on the ellipsis at the end of the field and select the value.
The name of the series is filled in automatically with the customs declaration number and the name of the country of origin.
GTE directory - just a list of GTE numbers, you will need to create a new element and write it down. The GTD number is unique - that is, 1C will not allow you to create a duplicate number.
It is customary to fill in the classifier of countries with a selection from OKSM. Then you automatically receive the international country code. If the country is already in the classifier, just select it.
We select the created series in the line of our Receipt of goods and services and see that the fields CCD number and Country of origin in the line are filled according to the data of the selected series. It is these data that will be displayed in the shipping documents when the goods are sold.
We carry out the document and see where the data on the customs declaration is reflected in the accounting. If the Keep batch accounting by series flag is not set in the product list, then the composition of the registers does not depend on the cost accounting settings (Advanced analytics or batch accounting). These are the registers:
If you have set in the nomenclature Keep batch records by series, then another total accounting cost
parties. Accordingly, the series will appear in the registers Cost accounting or
Consignments of goods in warehouses, depending on the selected accounting setting
costs. But this topic is beyond the scope of this article.
Actually, this is all about filling in the series when posting an imported
the desired item and click the Fill and post button. 1C itself
will select for us a series (GTE) available and hold the document.
If we want to ship goods according to a certain series (GTE), then we can
select the appropriate series in the tabular section of the document manually.
Learn something new every day and change your life for the better!
2017-04-21T11:31:49+00:00I have noticed more than once that when a novice accountant for the first time is faced with the need to enter goods into the program according to the customs declaration (customs declaration, import), his first reaction is a stupor. A lot of numbers, in different currencies, nothing is clear.
So let's go!
So, we have 2 sheets of a real gas turbine engine (main and additional). I just cleared confidential information in them, which for educational purposes is useless to us.
You can open them on a separate page, or better yet, print them out and put them right in front of you.
Learning to read GTD
We will analyze the gas turbine engine on the basis of the rules for filling it out, which can be read, for example, here.
Our declaration consists of 2 sheets: main and additional. This happens when the import of two or more goods is declared, because on the main sheet you can place information about only one product.
Parsing the main sheet
Main sheet header
Pay attention to the upper right corner of the main sheet of the gas turbine engine:
THEM in column No. 1 means that we have a declaration for the import of goods.
Declaration number 10702020/060513/0013422 consists of 3 parts:
- 10702020 is the code of the customs authority.
- 060513 is the date of the declaration (May 6, 2013).
- 0013422 is the serial number of the declaration.
In column No. 3, we see that we have the first (main sheet) form of two (main sheet + additional sheet).
Total declared 3 products that occupy 3 places.
Let's go a little lower:
Here we see that total customs value all 3 products is: 505 850 rubles and 58 kopecks.
The item arrived from Republic of Korea.
The currency in which payments are made is also indicated here ( USD), as well as the customs value in this currency ( 16 295$ ) at the exchange rate as of the date of the customs declaration (May 6, 2013). The exchange rate is shown here: 31.0433 ruble.
Let's check: 16 295 * 31.0433 = 505 850.58. It turned out the customs value in rubles.
Item #1 (excavator)
We go down even lower along the main sheet to the left:
Here it is our first product, which is indicated on the main sheet of the customs declaration. Obviously, the remaining two are declared on an additional sheet.
Product Name: " Excavator hydraulic", he takes 1st place.
Moving from the product name to the right:
Item number 1 of 3.
The price of the excavator is 15 800 USD, which in terms of rubles (at the rate of 31.0433) forms the customs value 490 484 rubles and 14 kopecks.
Excavator taxes and fees
Going down the document:
Customs fee (code 1010) from all goods (the customs value as a whole for the customs declaration is indicated as the basis for charging) amounted to 2 000 rubles.
Duty (code 2010) for the excavator (the basis of accrual of its customs value) was 5% or 24,524 rubles and 21 kopecks.
VAT (code 5010) for an excavator (the basis of the accrual was the sum of its customs value of 490,484.14 and the amount of duty of 24,524.21) amounted to 18% or 92,701 rubles and 50 kopecks.
Once again, I draw your attention to the fact that we charge duty on the customs value of goods, and VAT on (customs value + duty amount).
Parsing an additional sheet
Additional sheet header
We turn to the second (additional) sheet of the declaration.
Pay attention to the upper right corner of the additional sheet:
The number and type of the declaration completely match the values on the main sheet.
In column No. 3 we see that we have the second form (additional sheet) of 2 (main and additional sheets).
Item #2 (hammer)
We go down to the goods declared on the supplement sheet:
We have a product in front of us Hammer hydraulic, which takes 1st place.
Let's move to the right:
First of all, we see that we have 2 goods out of 3.
The price of the hammer is 345 (USD), which in terms of rubles at the rate (31.0433) is 10,709 rubles and 94 kopecks(customs value).
Item #3 (Parts)
We go down below:
The second product on the additional sheet (the third one according to the customs declaration as a whole): " Parts of full swing hydraulic shovel excavator".
Let's move to the right:
This is the third item out of 3.
The price of spare parts is 150 (USD), which in terms of rubles at the exchange rate (31.0433) is 4 656 rubles and 50 kopecks(customs value).
Taxes and fees on the hammer and spare parts
We go down the additional sheet (column No. 47, calculation of payments):
Duty (code 2010) for a hammer (the basis for accruing its customs value is 10,709 rubles and 94 kopecks) amounted to 5% or 535 rubles and 50 kopecks.
VAT (code 5010) on the hammer (the basis of its accrual is the customs value plus duty) amounted to 18% or 2,024 rubles and 18 kopecks.
Let's move to the right:
VAT (code 5010) for spare parts (the basis for accruing their customs value is 4,656 rubles and 50 kopecks) amounted to 18% or 838 rubles and 17 kopecks.
Summing up
The customs duty amounted to 2,000 rubles on all goods.
We enter in 1C
Setting up functionality
First of all, go to the "Main" section, "Functionality" item:
Here, on the "Stocks" tab, the item "Imported goods" should be checked:
We enter the receipt of goods
We go to the section "Purchases" item "Receipt (acts, invoices)":
Let's create a new document:
As a supplier, we will now choose an arbitrary counterparty to simplify the task:
Settlements with the supplier are carried out in dollars, therefore, in the contract with us, we indicated the currency of settlements in USD:
This means that all prices in the document are filled in dollars. When posting the document, they will be converted into rubles at the exchange rate as of May 6, 2013 (exchange rates for this period, if they have not done so yet):
Please note that we have indicated the rate "Excluding VAT" everywhere. This tax will be calculated and indicated by us later in the customs declaration.
Now we scroll the tabular part to the right and fill in the CCD number and the country of origin of the goods. This can be done manually for each line or for all at once using the "Change" button above the tabular section. customs and settlement agreement with her (deposit).
The customs fee amounted to 2000 rubles, there are no fines.
Go to the tab "GTE Sections":
A cargo customs declaration may have several sections in which goods with the same procedure for calculating customs payments are grouped.
In our case, the procedure for calculating customs payments for the first 2 goods (excavator and hammer) is the same - 5% duty and 18% VAT.
For the third item, the duty is not indicated and we could put it in a separate section.
But we will do it a little differently.
At the beginning, we indicate the total percentage of duty and VAT:
These rates are automatically calculated for the total customs value, and then proportionally distributed among 3 goods:
That's right (see our final plate on the GTE), except for the third product. Manually correct its data:
In the end it will look like this:
We carry out the document.
We look at the postings
We see that customs duty and customs duties were distributed according to the cost of goods, and the input VAT was debited on 19.05.
To formalize the movement of goods across the customs border of the state during import or export, a CCD document (customs cargo declaration) is filled out. The declaration contains information about the cargo and its customs value, vehicle provider, sender, and recipient.
GTD number format:xxxxxxxxx/xxxxxxx/xxxxxxxxx
Number decoding.
element 1 - code of the customs authority that registered the CCD,
element 2 - date of registration of the CCD (day, month, last two digits of the year),
element 3 - the serial number of the CCD assigned according to the registration log by the customs authority that registered the CCD (starts with one from each calendar year).
All elements are specified through the separator character "/", spaces between elements are not allowed.
Let's take an example of how batch accounting for customs declaration works in Business.ru. We post the consignment of goods indicating the quantity, price and customs declaration number. Let's implement it.
Attention! In case of batch accounting according to the customs declaration, the customs declaration number is required to be indicated in the documents Receipt, Posting, Return from the buyer.
Step 1. We send goods to the warehouse. Go to the "Purchases" tab, "Receipts" page.
Step 2 To create an item receipt, click the Add button.
Step 3 Add a product to the document by clicking the "Add" button. Specify the name of the goods, its quantity and the customs declaration number. For example, let's issue the receipt of a batch of goods Laptop, in the amount of 10 pieces, worth 25,000 rubles, with the customs declaration number 10125160/210515/0001454.
Step 4 Add the "GTE" column to the tabular part of the document. To do this, open the settings appearance tables by clicking on the "gear" in the upper right corner.
Step 5 Specify the GTD checkbox in the table appearance settings.
The interactive column "GTE" will be displayed in the tabular section of the document "Receipt".
You can edit the GTD value in the document by clicking on the field of this column.
Step 6 Let's arrange the sale of goods. To do this, go to the "Sales" tab, the "Shipments (Sales)" page.
Step 7 Add an item to the shipping document. For example, let's issue a sale with a Laptop product, in the amount of 30 pieces, worth 45,000 rubles. Let's save the document.
Step 8 Click the "Print" button to display printed form document.
Step 9 Select the document, its format and click the "Download" button. For example, let's print the TORG-12 document.
In our example of a printed form of a document, the variable displays 2 lines with goods that arrived in batches: 10 items from the first batch with GTD number 10125160/210515/0001454 and 20 items from another batch with GTD number 10125160/220515/0001454.
Similarly, we will print the UPD document.
In Business.ru, the GTD number is displayed when printed in documents: UPD (Universal Transfer Document), Outgoing Invoice, TORG-12. The %row.goodsname_gtd% variable generates a product output with the GTD number, if it was specified. If this variable does not exist, add it to the template yourself when printing.
This article answers the questions:
Where to fill out the GTD
Variable for printing GTD
Preparation of UPD and Invoices
