VAT for imported goods. Import equipment: VAT. For which customs procedures it is necessary to pay "imported" VAT

But in some cases, import of VAT goods is not subject. For example, if medical products are imported to Russia, the implementation of which is not subject to VAT in our country (paragraph 2 of Art. 150 Tax Code of the Russian Federation).

VAT rate when importing goods

In 2019, the goods imported in the Russian Federation are subject to VAT at a rate of 10% or 20%. If, for example, the implementation of a certain product inside the country is subject to VAT at a rate of 20%, then when importing such a product, VAT is paid at the same rate.

VAT when importing goods from EAEP countries

When importing goods to Russia from Belarus, Kazakhstan, Armenia or Kyrgyzstan, the organization and IP must list the import VAT not to customs, but to their IFTS, as well as to submit the appropriate declaration.

The amount of VAT is determined by the following formula.

The tax base is determined at the date of adoption of imported goods for accounting (paragraph 13 of Appendix No. 18 to the Eurasian Economic Union agreement "(signed in Astana 05/29/2014)).

Representation of the Declaration when importing goods from EAEP countries

Declaration on imported VAT when importing goods from EAEU countries (approved by the order of the Federal Tax Service of September 27, 2017 No. SA-7-3 / [Email Protected]) It is submitted to the IFNS no later than the 20th day of the month following the month of importation of goods to the territory of the Russian Federation. For example, for March imports, it is necessary to report before the IFNS no later than 22.04.2019 (April 20 - Saturday).

The VAT Declaration during the import of goods from the EAEU countries is submitted to the IFNS in electronic form in telecommunication channels of communication, if the average number of employees of the organization / IP exceeds 100 people for the previous year (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation). If this number does not exceed 100 people, then the declaration can be passed on paper.

Payment of VAT when importing goods from EAEP countries

VAT during the import of goods from the EAEU countries is paid no later than the deadline for the submission of the relevant declaration. For example, if the goods are imported to Russia in April 2019, then it is necessary to list the import VAT no later than 20.05.2019.

When transferring payments on this tax in the Field 104 of the payment order, the following CBC are indicated.

VAT when importing goods from other countries (not from EAEU)

In this case, the recipient of the imported VAT is customs.

Import VAT is calculated as follows (Art. 160 of the Tax Code of the Russian Federation).

VAT when importing services

By purchasing services from a foreigner, the customer in some situations will have to pay VAT to the budget as. The obligations of the tax agent arise if the territory of services is recognized as the territory of the Russian Federation (Art. 148 of the Tax Code of the Russian Federation). The tax is held out of the amount listed by the foreign executor, and it receives as an income amount for the minus VAT.

VAT when importing services is paid to the budget simultaneously with the transfer of the money to a foreigner (paragraph 4 of Art. 174 of the Tax Code of the Russian Federation). This VAT is listed on the CBC 182 1 03 01000 01 1000 110. At the same time, in the field 101 of the payment order ("Status") indicates "02".

Following the quarter, in which the Agency VAT was retained during the import of services, it is necessary to report before the IFNS, submitting the usual VAT declaration no later than the 25th day of the month following the reporting quarter. Recall that from the reporting for the first quarter of 2019, the declaration is submitted by software (approved by the order of the FTS from 29.10.2014 N MMB-7-3 / [Email Protected], as amended Order of the FTS dated 28.12.2018 N sa-7-3 / [Email Protected]).

Import VAT can be taken to deduct

Paters of internal VAT may take to deduct import VAT after taking imported goods to account and pay this tax to the budget. The adoption of VAT under import to deduction is made on the basis of documents confirming the payment of this tax (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation).

Speckens and discrepancies of VAT payers include imported VAT in the cost of purchased goods / services.

VAT reimbursement when importing goodsregulated by the norms of the Tax Code of the Russian Federation and differs from reimbursement on the usual activities of the algorithm of actions, the composition of documents, as well as the timing of payment. In this case, it is necessary to observe certain conditions:

1. Imported goods can be used only in the territory of the Russian Federation;
2. The goods take part in transactions taxable VAT;
3. Availability of documentary confirmation of the fact of payment;
4. TMC adopted for accounting.

The above requirements are prescribed in Art. 172 Tax Code.

The entrance VAT firm is obliged to pay on the fact of customs procedures. Otherwise, customs authorities will not produce goods to the territory of the Russian Federation. And 15 days after receipt, the property is calculated to calculate the penalty (Art. 171 of the Customs Code). Tax payment is carried out by non-cash payment to the customs authorities on the basis of the customs declaration.

VAT is calculated by the formula:

VAT \u003d (art. Tov. + Tp + a) × tax rate,

Art. Tov. - the cost of imported goods;

TP - customs duty established by a single customs tariff;

A - excise, whose size is provided by Art. 193 of the Tax Code. If the TMT is not suppressed, this indicator is 0;

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

If the firm applies specials. Tax regimes and freed from the payment of VAT, then when entering an imported goods, it is obliged to pay for the tax. The resulting amount of the input VAT increases the cost of TMC and cannot be reimbursed from the budget.

Documents to deduct on imported goods

For presentation VAT to deduct imported goodsthe taxpayer needs to submit a declaration in the FTS. The obligatory additions of the declaration is the purchase book that needs to be filled on the basis of incoming invoices (clause 1 of Article 172 of the Tax Code of the Russian Federation). But upon receipt of the imported TMT, the invoice is absent. The data must be taken from the declaration issued by the customs.

When filling out the book of purchases in Count 15, it is necessary to put the amount collected from the ultimate cost of goods, excise taxes, paid tax and customs duties (the letter of the Ministry of Finance of 08.02.2016 No. 03-07-08 / 6235).

All confirming the fact of payment documents must be attached to the book of purchases (p. 5, 10 rules for conducting accounting logs).

After receiving the declaration, the FTS inspectors are obliged to check the validity of the presented reimbursement on VAT (Article 88 of the Tax Code of the Russian Federation). For the "cameroller", the tax authorities requiring primary documents, which confirm the payment and receipt of the cargo: the customs declaration, payment documents, invoices, a contract with the supplier, transaction passport, transmission and other acts. If all the documents are compiled correctly, the FNS issues a decision on VAT reimbursement.

Important! If VAT is paid through an intermediary, it is necessary to request a document confirming the fact of payment (a letter of the Ministry of Finance of Russia from 07/03/2015 No. 03-07-08 / 38192).

VAT reimbursement when importing from EAEP countries

A slightly distinguished by the algorithm for reimbursement of the tax during the import of TMC from the countries included with the EAEU composition, which include: Kazakhstan, Kyrgyzstan, Belarus and Armenia. In the case of the supply of TMC from the EAEU countries, there is no need to undergo customs control procedures.

After receipt of the goods to the warehouse, it is necessary to submit to the tax inspectorate a statement of imports of goods in the form approved by the order of the FTS N MMB-7-6 / [Email Protected] from 19.11. 2014. The tax authorities are obliged to consider the above document at 10 - daily deadlines and put their marks.

The taxpayer independently calculates the amount of tax according to the rate approved by Art. 164 NK RF: 0, 10 or 18%. The calculated tax is transferred to the FNS authorities until the 20th day of the month following the month of the TMC importance to the territory of the Russian Federation.

In addition to paying samogonaloga acquirer is obliged to submit an "interim" declaration on indirect taxes, approved by Ministry of Finance Order N 69 N from 07.07.2010 The term of submission of the declaration - the 20th day of the month following the month of delivery of goods and materials. For cameral checks to the declaration, it is necessary to attach a package of documents on the transaction: a contract, application, bank statements for the day of payment, payments, invoices, TTN, specifications. If in the last month there was not a single import delivery, the "zero" declaration is not necessary.

Since the invoices included from the Union Counterparties comes with a "zero" VAT rate, these applications are reflected in the book of purchases with the FNS mark and payment document (Government Decision No. 1137 dated December 26, 2011).

Important! VAT deduction can be submitted only in quarterly reporting.

Example of VAT reimbursement when importing from EAEP countries

On March 29, 2016, the Warehouse of Platan LLC entered the goods from Belarus for further implementation. The next day, an accountant surrendered a statement about the importation of goods 09.04.2016. A declaration on indirect taxes with all the necessary "primary", as well as the VAT Declaration, in which an accountant has declared import tax to return. During the challenge check, the tax authorities made a decision to refuse to return the tax, since the date of 07.04.2016 was in the article on the import of goods at the FNS mark.

The position of officials is clarified in the letter of the Ministry of Finance No. 03-07-13 / 01-36 of August 17, 2011, where it is indicated that it is possible to reimburse tax after receiving the application with the marking of the tax authorities. However, the courts most often take the direction of taxpayers who did not wait for the check mark (Resolution of the FAS of the Moscow District of July 25, 2011 No. Ka-A41 / 7408-11).

The timing of the compensation of VAT

According to paragraph 1.1 of Art. 172 NK Rfimporter has the right to submit for VAT reimbursement within a 3-year term since the adoption of TMC to account.

However, in the case of operations taxable on the "0" lattice, tax reimbursement can be declared at the date of calculating the tax base, that is, the last number of the quarter after the meeting of the package of documents (Letter of the FTS N SD-4-3 / [Email Protected] dated 04/13/2016).

Accounting of imported goods

Calling the goods in accounting must be carried out at the date of the transition of the right of ownership. Since calculations with foreign counterparties are carried out in the currency, the amount of the contract is recalculated in rubles at the rate of the Central Bank of the Russian Federation at the date of the transition of the above right.

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

• Intermediary services, such as broker services;
• Information Services;
• Customs payments and fees;
• Fare;
• Commission of banks;
• Exchange differences;
• Interest on loans attracted;
• Insurance of cargo.

The cost of goods and all costs associated with the purchase are reflected in the debit of account 15 "Preparation and acquisition of the mat. values \u200b\u200b"(10" Materials ", 41" Goods ").

The attribution of direct expenses in the debit of accounts 44 "Sale expenses" is incorrect, since it does not comply with the requirements of PBU 5/01.

VAT reimbursement when importing goods. Example, wiring

04.04.2016 Satis LLC entered into a contract with a Turkish counterparty for the supply of cement in the amount of $ 57,000. In accordance with the contracts, the goods must be paid in 2 stages: an advance payment of 35% and residual payment - within 10 days after delivery. The right of ownership passes the buyer after the passage of customs operations.

04/05/2016 An advance payment was paid 57,000 × 35% \u003d 19,950 dollars.

At 05.04. 2016 The dollar rate amounted to 68.67 rubles.

That is, 19 950 × 68.67 \u003d 1 369 966, 50 rubles.

The goods entered the customs 18.04.2016. The amount of customs duty 752 856 rubles, customs duty 7 500 rubles. VAT -813 084,48 rub. Dollar rate for 18.04. 2016 amounted to 66.04 rubles. So as the right of ownership of the goods goes Satis LLC after the release of the TMC from the customs, the value of the declaration will be 3,764,280 rubles. (57 000 × 66.04). Services of a brokerage company - 77,000 rubles. (incl. VAT 11 745.76 rubles.). The delivery of TMC was carried out by maritime report. Delivery price is 185,000 rubles. (incl. VAT 28 220.34 rubles.).

The residual amount was listed on April 25, 2016. The dollar rate for this date amounted to 66.22 rubles. That is, in the Russian equivalent it was listed 2 453 451 rubles. (37 050 × 66.22).

Since at the time of payment, the dollar rate was significantly higher than on the date of receipt of the goods, a negative difference was formed 59 137, 50 (1 369 966.50 + 2 453 451 - 3 764 280).

The following wiring must be reflected in the account:

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

VAT refund algorithm from the budget is a rather troublesome procedure and requires increased attention when completing the documents. But if taxpayerplains to reimburse import tax, he must know all the nuances and subtleties.

The payment of VAT during the import of goods is the responsibility of any economic entity, including the "Simplified" (USN), UNVD and ECHN taxation system. The payment of VAT during imports should be made in the deadlines established by law:

• no later than 15 days from the date of receipt of goods for customs when importing from countries that are not participating in the EAEU (Eurasian Economic Community), before or simultaneously with the submission of a customs declaration for goods (DT);
• no later than the commissioning of the VAT declaration (that is, until the 20th of the month following the month of setting imported products for registration) when importing from the EAEU participants.

In case of non-payment or incomplete payment or late payments of VAT during the import of goods, the taxpayer imposes a penalty (penalty) in the amount of 20% of the amount of unpaid taxes in the event of an unintentional error and 40% with intentional evasion of VAT payment during import (according to Art. 122 The NK RF - see with comments, similar punishment implies a protocol of 11.12.2009 "On the procedure for charging indirect taxes and a mechanism for controlling their payment in exporting and importing goods in TS" - explanations).

Where to pay VAT when importing goods

Pay VAT when importing goods (when importing) is needed either to the customs authority before the actual issue under the chosen customs procedure (mode), or in the IFTS on the place of tax accounting. VAT for imports to the customs authority should be paid when importing goods from countries that are not members of the Eurasian Economic Community (EAEU), and in the fiscal (tax) authority - when importing from EAEU countries (Kazakhstan, Belarus, Kyrgyzstan, Armenia).

VAT payment during customs clearance

The payment of VAT at customs during the import of goods is carried out when importing from countries that are not participants in the Eurasian Economic Community. In general, the payment of VAT in customs clearance must be carried out before or during the submission of the customs declaration on goods (previously - cargo customs declaration, GTD), but no later than 15 days from the date of receipt of the goods for customs. Customs will not release the goods until VAT is paid.

VAT payment during the import of goods from the European Union, China and other countries (including CIS countries and Ukraine) is in a general manner. Permits exemption from paying VAT when importing certain types of goods (for example, medical equipment or equipment, which in Russia is not produced or manufactured in insufficient quantity).

VAT payments during the import of goods to Russia occurs at a rate of 0, 10 or 18%. The rate of 10% applies to some types of children's products, medical devices. Standard is a rate of 18%. The VAT is calculated when importing goods to Russia, the VAT is calculated by the work of the rate on the amount of customs value, customs duties and - in the case of excise products - excise.

In some customs procedures (modes), indirect taxes are not paid. Thus, the tax is paid in full (amount) when the product is released in free handling (for internal consumption), partly - with re-amport (in part, from payment of which it was released), not paid at all - when placed under the transit or customs warehouse procedure . A complete list of customs procedures with explanations, in what amount they pay indirect taxes, published in Art. 151 NK RF.

The procedure for paying VAT when importing goods

If the goods are imported from the country that is not a member of the EAEU, the tax is paid at customs (in the customs authority), if from the country - participants of the EAEU, in the IFTS, at the place of accounting of the taxpayer. For the subsequent deduction of VAT or its compensation, it is necessary that the tax payment is carried out from the account of the future applicant (and not his agent, intermediary). When importing cargo through intermediaries, it will be necessary to obtain confirming the payment of taxes from the agent.

Law (Art. 143 of the Tax Code of the Russian Federation, Art. 79, 80 TC TC) found that the payment of value added tax can be carried out as a declarant (importer) and other person, including the carrier and customs representative (broker).

What kind of CBK pay VAT on imports?

To pay VAT when importing the following KBK should be used:

• if the payment administrator is the FCS of the Russian Federation (when importing from non-EES members): 153 1 04 01000 01 1000 110 - to list the tax, 153 1 04 01000 01 2100 110 - for payment of penalties, 153 1 04 01000 01 3000 110 - for fines;
• if the administrator is the IFTS of Russia (when importing from Member States): 182 1 04 01000 01 1000 110 - CBK for tax itself, 182 1 04 01000 01 2100 110 - for penalties, 182 1 04 01000 01 3000 110 - for fines.

The tax agent for paying VAT on imports should use CBC 182 1 03 01000 01 1000 110 in field 104 and code 02 (Tax agent status) in the 101 field.

Confirmation of VAT payments during import

The following documents can be confirmed by the payment of VAT during imports: payment documents and the customs declaration, with information made on the calculated VAT size. When using a customs card, the customs authority should be requested a written confirmation of the payment of customs duties and taxes according to the declaration of GTC of Russia from 27.11.2003 G No. 647-p (this document is the basis for adopting VAT to deduction - see the emails of the Ministry of Finance of Russia from 02.10. 2009 No. 03-07-08 / 198, from 06.11.2008 No. 03-07-08 / 249).

If the tax (together with other customs payments) was paid in advance (by making an advance before the actual customs clearance), the Federal Customs Service of the Russian Federation will provide a report on the expenditure of funds within 30 days. When importing goods through an intermediary, documents confirming the payment of VAT by the mediator and the reimbursement of agency expenses by the recipient (the letter of the Ministry of Finance of Russia dated 28.08.2007 No. 03-07-08 / 242).

Acts of receiving-transmission of inventory-material values \u200b\u200b(TMC) require tax authorities to deduct VAT, however, if it comes to court, such documents will not be superfluous.

If you work with foreign counterparties, taxes have to pay a little different. Consider the peculiarities of the taxation of the VED on the import and export of goods and services.

Tax Features

New taxes when conducting foreign trade does not occur. You, as always, will have to pay VAT, income tax and excise taxes. But with EDD there are 4 differences on these taxes:

• the procedure for calculating and invalidation of taxes changes;
• the right to deduct is maintained, but the procedure for obtaining it and the list of necessary documents changes;
• introduced the concept of customs value, which is a tax base;
• operations with certain groups of goods have features.

In addition to taxes for the importation or export of goods, you will have to pay the customs duty. Customs is another controller of your activity besides the FTS. It is responsible for currency control of operations of Russian people with foreign partners. Consider every import and export tax.

Value Added Tax when exporting

As in the internal activities, VAT on foreign economic activity is the most complex tax. When exporting goods, there is a certain plus - the VAT rate is equal to 0%: the export operations of value added tax are not subject to (under 1 paragraph 1 of Article 164 of the Tax Code of the Russian Federation). Do not forget to confirm the right to apply a "zero" bet - provide documents to the tax together with the Declaration on VAT documents confirming the export of goods for the territory of the Russian Federation:

• foreign trade contract;
• customs declaration;
• a copy of transport and shipping documents.

When exporting goods to Belorussia, Kazakhstan, Armenia or Kyrgyzstan, a package of documents for confirmation:

• the contract according to which the EAEEC is imported into the Country;
• application for the importation of goods and pay indirect taxes from the buyer;
• transport and shipping documents.

The list of documents required to confirm documents is scheduled in Article 165 of the Tax Code of the Russian Federation. At the collection of all documents you have 180 calendar days from the date of the placement of goods on the customs procedure of exports.

The rate of 0% does not relieve you from the obligation to hand over VAT declarations and does not deprive the right to deduct the incoming tax amount. Just when filling the declaration, specify a 0% bid.

At zero rate, the following situation occurs. Input VAT suppliers you paid at a rate of 20% or 10%. It turns out, the amount of tax to deduction is, and it is "zero" to payment. At the same time, you have the right to reimburse VAT, this is evidenced by Article 176 of the Tax Code of the Russian Federation. If there are no errors in the applied VAT declaration and the amount of the recoverable VAT is calculated correctly, then within 7 days after the cameral tax audit, the tax authorities will decide on the reimbursement of the amount claimed by you. The term of the recorder is 3 months from the date of filing the tax declaration (Art. 88 of the Tax Code of the Russian Federation). The day after the decision, the FTS sends the payment to the Treasury, which will translate you money within 5 days.

You have the right to compensation or VAT. With successful reimbursement, the claimed amount will be listed to your current account. When standing, the amount of reimbursement can be taken into account as the upcoming obligatory payments. Do not forget to use this right - it will help you save. After receiving an advance, do not forget to charge the VAT for this amount. The size of the base is determined in rubles at the rate of the Central Bank of the Russian Federation at the date of shipment or receipt of payment.

Important! The legislator obliges to lead a separate accounting of VAT on export and internal operations. Separate accounting of the "entrance" VAT by goods or services is needed only by exporters of commodities (paras3-4 p.10 of Article 165 of the Tax Code of the Russian Federation).

Carefully determine the time of the formation of a taxable Base on VAT. It will be the earliest of the dates:

• the moment of shipment of goods or services or transfer of property rights;
• the moment of full or partial payment.

Value Added Tax during Import

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All goods imported to Russia are subject to VAT. Article 146 of the Tax Code of the Russian Federation does not spare anyone: all importers must pay it, even liberated from VAT, and persons on tax specialists. But some categories of imported goods are not subject to tax, they are listed in Article 150 of the Tax Code of the Russian Federation.

The import rate for imports does not differ from the inner - 0%, 10% or 20%. The main complexity is to determine the tax base of VAT. There are two options here:

1. Import from EAEP countries.If you import the goods from Belarus, Kazakhstan, Armenia or Kyrgyzstan, difficulties with the VAT base does not occur. It is equal to the cost of purchased goods plus paid excise taxes. The moment of the formation of the base is the date of the acquisition of goods by warehouse accounting. The deadline for submitting the declaration and the payment of VAT is 20 days after the expiration of the quarter, for which you report.
2. Imports from other countries.Tax base is a customs value + customs duty + excise taxes. Customs value is determined by the declarant, but the correctness of its formation controls the customs. In essence, this is the cost of goods under the contract enlarged on the cost of shipping to customs, including insurance, transportation, licensing. In this case, VAT is paid at the time of submission of the customs declaration or within 15 days from the date of receipt of the goods for customs.

Special attention is paid to the import of services. If a foreign person has had a service in the territory of the Russian Federation, it is necessary to act as a tax agent. Hold the VAT amount from the foreigner's remuneration. If the services rendered fall under Article 149 of the Tax Code of the Russian Federation, it does not need to retain anything.

You have the right to request a tax deduction for the amount of VAT paid. For this you need to observe the following conditions:

• imported goods and services are used in Russia and activities taxable VAT;
• cargo is imported to resale;
• the deduction is requested in the quarter, in which the goods are adopted for accounting;
• there are documents confirming the importation of cargo;
• VAT was paid.

If you are exempted from VAT or are in the special business, you will not receive deduction. Include tax in the cost of purchased goods and services.

Income tax in export and import

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Profit on the WED is taxed at a rate of 20%. Income is the result of exports, as we sell the goods to foreign counterparty. Importing income does not bring - these are our expenses.

When exporting products, partners will list your foreign currency. For tax purposes, it is necessary to recalculate it at the rate of the Central Bank.

Import costs are expenses that reduce income tax base, therefore, to calculate them carefully. All costs associated with the import of goods, up to the cost of customs broker services, must have confirmation documents. Only then can be recognized as expenses.

Pay for goods and services You will be foreign currency. To calculate the tax base, recalculate all costs at the rate of the Central Bank of the Russian Federation.

The EDID will arise exchange differences that can be your income or consumption. Read more about coursework differences.

Excise to import goods

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Excise taxes is an indirect tax that is paid at customs. If the goods arrived from the EAEU countries and are not subject to mandatory marking, pay excise to the tax. Marking is subject to tobacco and alcoholic products.

The excise tax is subject to the customs value of the excisable goods, enlarged on the customs duty. Pay a personal face declaring cargo. The rates of excise are three species: ad valore, specific or combined.

• Advalorn. Rates as a percentage of the value of the goods implemented. In its pure form in Russian legislation there are no.
• Specific (solid). Rates in rubles for a physical unit of goods. This is the most common appearance. For example, cigars are subject to excise in the amount of 207 rubles per 1 piece, and tobacco at a rate of 5,808 rubles per 1 kg.
• Combined. Combines specific and adjustable rates. For example, cigarettes and cigarettes are subject to excise at a rate of 1,890 rubles per 1,000 pieces plus 14.5% of the maximum retail price, but at least 2,568 rubles per 1,000 pieces.

A complete list of rates on excise taxes is set out in Article 193 of the Tax Code of the Russian Federation. For the value of imported cargo, taking into account the excise tax, the value added tax is calculated.

Customs duty

The duty payable at customs is not a tax, but a mandatory payment due to the movement of goods across the border. The duty is paid until the release of the goods from the customs. Its size depends on the imported or exported goods, its quantitative and qualitative characteristics. The size of the fee is determined by the TN VED code - a special encoded designation of imported or exported goods. For example, code 0101 21 000 0 is purebred tribal horses.

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If the trading company purchases the goods for resale abroad, it should be remembered that when importing them into the territory of Russia, it is necessary to pay "customs" VAT. But you can not always accept such a sum of deduction ...

Pay VAT at customs

The importation of goods to the customs territory of the Russian Federation is recognized as the object of taxation of value added tax (sub. 4 of paragraph 1 of Art. 146 of the Tax Code of the Russian Federation).

We calculate the tax

About how to calculate the tax base for "imported" VAT, it is said in paragraph 1 of Article 160 of the Tax Code of the Russian Federation. It includes:
- Customs value of imported goods;
- the amount of excise taxes that you need to pay if the products are excisable;
- Customs duty.

Customs value. The main document regulating the principles of its definition is the law of the Russian Federation of May 21, 1993 No. 5003-1 "On the Customs Tariff" (hereinafter - the law). According to paragraph 1 of Article 12 of the law, the customs value of imported goods are calculated on the basis of the value of the transaction with imported goods. And only if it is impossible to do this, the customs value is set:
- at the cost of a transaction with identical goods;
- at the cost of a transaction with homogeneous goods;
- subtraction method;
- method of addition;
- Backup method.

So, as a rule, the customs value is determined on the basis of the actually paid (payable) at the time of intersection of the customs border of the Russian Federation, the prices of the imported goods are subject to additional costs. In particular, the remuneration of the agent, the cost of the packaging and marking of the goods, on its delivery to the place of importation to the customs territory of the Russian Federation, for loading, unloading, overload, insurance during transportation (Article 19, 19.1 of the Law).

Note that in certain cases to confirm the customs value of goods, as well as to make sure the information provided, customs officers may require additional documents and information.

The customs value of goods, calculated from the value of the transaction, is confirmed by the relevant declaration (its form approved by the Order of the FCS of Russia of September 1, 2006 No. 829).

When using the basic method, the form No. DTS-1 is filled, in other cases - form No. DTS-2 (is an integral part of the cargo customs declaration).

Please note: it is necessary to distinguish the customs value of the goods and its textual value, since their values \u200b\u200bdo not always coincide. If the first is needed for calculating customs payments, the second is to calculate the initial value of the imported goods (it is determined from the conditions of the foreign economic contract).

Import duty and excise.Decree of the Government of the Russian Federation of November 27, 2006 No. 718 "Customs Tariff of the Russian Federation" introduced rates of customs duties in the form of a percentage of the customs value of goods (adjustable rates). But there are specific rates. They are calculated in a fixed amount in the euro on the physical unit of measurement of goods (per piece, per thousand pieces, etc.). A combined order can also be used. In this case, the calculation is made according to the adjustable, and at a specific rate. The following amounts are compared. The budget pays a large amount.

The procedure for calculating excise is given in Article 194 of the Tax Code of the Russian Federation. Thus, the amount of excise on goods taxed at advalor rates is calculated as a percentage of the tax base (the amount of customs value and customs duty).

EXCIZ of goods with specific rates is calculated as a product of the appropriate rate and tax base (the volume of imported goods in kind) is taken into account.

If combined rates are used for goods, excise taxes are calculated as the amount of excise on specific and adjustable rates.

Example 1.The Argo company concluded an agreement with a foreign counterpart for the supply of goods in the amount of 100,000 conventional units. At the same time, the following additional services are not included in the contract value:
- on the transport of goods to the customs border of the Russian Federation in the amount of 100,000 rubles;
- by packing - 60,000 rubles.

Imported goods are not excisable, the customs duty rate used in this case is 10 percent.

According to the contract, the ownership of goods has passed to Argo on July 10, 2010 (on the day of the customs declaration). The course for this date is 30 rubles. For the conditional unit.

We define the customs value of the goods using the value of the value of the transaction with imported goods:
100 000 y. e. x 30 rubles / y. e. + 100 000 rubles. + 60,000 rubles. \u003d 3 160 000 rubles.

Then the customs duty will be:
3 160 000 rubles. x 10% \u003d 316 000 rubles.

The amount of value added tax, which must be paid at customs when importing an imported goods is calculated so:

VAT \u003d (Custom value + Customs duty + excise) x VAT rate.

Keep in mind that there are categories of goods, when importing VAT is not paid at all (Article 150 of the Tax Code of the Russian Federation).

Pay tax in the budget

The "Customs" VAT is paid to the budget in a special order: not at the end of the quarter, in which the goods are imported to Russia, and simultaneously with other customs payments. Moreover, this should be the one who the product declares (Article 143, paragraph 1 of Art. 174 of the Tax Code of the Russian Federation, Art. 328 of the Customs Code of the Russian Federation).

The tax is paid no later than the submission of the customs declaration.

If this document is not in time in a timely manner, the deadlines for making customs payments are calculated from the day when the term expires for submitting the customs declaration (Art. 329 of the Customs Code of the Russian Federation).

In the event that the goods are declared in priority, all customs duties and taxes should be transferred no later than the release of these goods.

The fact of payment of "Import" VAT may confirm the "Issuer" stamp, which is affixed in the Count "D" of the Cargo Customs Declaration (instructions on the procedure for filling out the GTD, which is approved by the Order of the FCS of Russia of September 4, 2007 No. 1057). It has repeatedly paid attention to this and arbitration judges (see Resolutions of the FAS of the Moscow District of January 30, 2008 No. Ka-A40 / 105-08, from March 20, 2007 No. Ka-A40 / 983-07, from January 24, 2007 . № ka-a40 / 13676-06).

Please note: if the tax is not fully paid, the declaration is stamped on the conditional release of the goods.

"Customs" VAT can be taken to deduct

The amount of VAT paid at customs can be taken to deduct (paragraph 1 of Art. 172 of the Tax Code of the Russian Federation). But only if:
- goods are imported to Russia in customs modes of production for internal consumption, for temporary import, for processing outside the customs territory;
- Assets are taken to account;
- There are documents confirming the payment of the "import" tax.

About the date of adoption of goods

As a rule, it coincides with the moment of transition of ownership. After all, if otherwise not provided for by law or contract, the new owner has this right since the transfer of the thing (paragraph 1 of Art. 223 of the Civil Code of the Russian Federation).

If imported goods are intended for resale, then the date, when they are recorded, consider the day of their posting to the account of 41 "goods". When purchasing the object of fixed assets, with the definition of the date of adoption of the asset, not everything is so simple.

Many specialists believe that this is the date on which the object is adopted to account on account 08 "Acquisition of fixed assets" or 07 "Equipment for installation". I agree with this and the Presidium of the Russian Federation, which confirms the decision of February 24, 2004 No. 10865/03. The letter of the Ministry of Finance of Russia dated January 29, 2010 No. 03-07-08 / 20 speaks in favor of this position. Here, the specialists of the chief financial department agreed that the "imported" VAT on equipment requiring installation can be put up to deduction after taking equipment to account on account 07.

However, many field inspectors insist that to deduct the "import" VAT on the main means it is necessary to introduce this asset. Such a interpretation of the current legislation is reflected in the letter of the Federal Tax Service of Russia dated April 5, 2005 No. 03-1-03 / 530 / [Email Protected]

Supporting documents

"Customs VAT" is accepted for deduction on the basis of:
- foreign economic contract;
- invoice foreign counterparty;
- the customs declaration, where the amount of the paid VAT is indicated;
- documents confirming the fact of its introduction to the budget (customs declaration, payment documents, indicating the payment of VAT to the customs authority).

Payment of payments by custom card.If the tax is paid by the customs card, the customs officers can be requested a written confirmation of the payment of customs duties, taxes in the form approved by the Order of the SCC of Russia dated November 27, 2003 No. 647-p. This document will be the basis for the adoption of VAT to deduct (letters of the Ministry of Finance of Russia of October 2, 2009 No. 03-07-08 / 198, of November 6, 2008 No. 03-07-08 / 249).
The tax is paid in advance.In the event that customs payments, including VAT, are made in advance, the customs service specialists will issue a report on the expenditure of funds for 30 days (paragraph 4 of Article 330 of the Customs Code of the Russian Federation).

The goods for the trading company are importing a mediator. In this situation, the company should take care of the presence of documents confirming that the mediator paid VAT, and the company refunded it these expenses (the letter of the Ministry of Finance of Russia dated August 28, 2007 No. 03-07-08 / 242).

Require additional documents not specified by the current legislation, the tax authorities are not in principle (Resolution of the FAS of the Moscow District of February 4, 2008 No. Ka-A40 / 47-08, dated August 8, 2007 No. Ka-A40 / 7613-07). True, if you still have to defend your rightness in court, any other documents can be useful. For example, acts of acceptance and transfer values \u200b\u200bfor responsible storage, reconciliation acts with customs authorities. Confirms this and arbitration practice (see, for example, the resolutions of the FAS of the Moscow District of September 24, 2008 No. Ka-A40 / 9086-08, dated July 16, 2007 No. Ka-A40 / 6676-07).

Consider: take to deduct the sum of the "import" VAT follows the tax period when all the conditions for its application are performed. The tax authorities are indicated for this (letters of the Federal Migal of Russia in Moscow of October 29, 2009 No. 16-15 / 113588, dated January 23, 2009 No. 19-11 / 4833). To declare a deduction later than the right to it arose, it is impossible. The officials agree with the Russian Federation. In determining on June 27, 2008 No. 5704/08 it was said that the norms of chapter 21 of the Tax Code of the Russian Federation ("Value Added Tax") do not provide the right to choose when determining the tax period in which VAT is made to deduct.

In some cases, the amount of "customs" VAT is taken into account in the cost of imported goods. In particular, if:
- goods purchased for use in operations not subject to VAT;
- the company is exempted from the performance of the obligations of the VAT payer under Article 145 of the Tax Code of the Russian Federation;
- The organization is located on "Simplified" with the object of taxation "Revenues" or pays a single tax on imputed income.

The amount of paragraph 2 of article 170 of the Tax Code of the Russian Federation is allowed to take into account the amount of VAT customs in the value of goods.