The procedure for accounting for transactions under foreign trade contracts* presents increased complexity for an accountant. In the process of recording them, it is necessary to comply with many different norms and requirements of Russian legislation. In addition to documenting, the accountant is faced with the task of correctly reflecting them in a computer program. In this article E.V. Baryshnikova (consultant) considers the procedure for recording import operations in the economic programs of the 1C company.

Rice. 1

Rice. 2

Rice. 3

• customs duty;
• customs duty;

When posting, the document generates transactions:

• 44 "Sales expenses";
• 91 "Other income and expenses."

Reflection of import transactions in "1C: Accounting 8"

In “1C: Accounting 8”, in order to carry out operations under an import contract and correctly account for mutual settlements with the supplier, it is necessary to determine the terms of the contract in the “Contracts” directory (Fig. 1).

Rice. 1

In the "Contract type" field, you must indicate "with the supplier"; select the currency in which the contract is executed. The procedure for mutual settlements with the counterparty depends on the configuration settings and is possible in two options:

• under the agreement as a whole (when closing the agreement, the program itself will find the necessary payment documents);
• according to settlement documents (when closing the contract, the user must independently indicate the settlement document).

To transfer funds under an import contract as an advance payment to the supplier, use the "Outgoing Payment Order" document. On the toolbar of this document, click on the "Operation" button to select the "Payment to supplier" option. Select accounting account 52, indicate “Bank account” (currency) through which the movement occurs. Select accounting accounts for settlements and advances - 60.21 and 60.22 (see Fig. 2).

Rice. 2

To correctly calculate the ruble amount, you need to timely fill out information about exchange rates in the Currencies directory. If necessary, the user can edit the "Rate" field, which reflects the current exchange rate as of the document date.

In the directory "Currencies" it is possible to automatically download exchange rates from the RBC server. To do this, use the "Download courses" button on the document panel. In the processing dialog box that opens, specify the period for which you want to download the courses. Using the "Select" or "Fill" button, create a list of currencies for which you need to download rates. Courses are downloaded by clicking on the "Download" button. After downloading, information about exchange rates is automatically recorded in the information register for each currency.

When posting, the document "Outgoing Payment Order" generates the following posting:

Debit 60.22 Credit 52 - for the amount of the contract cost of delivery.

The formation of the cost of acquired material assets can be reflected:

• using account 15 “Procurement and acquisition of material assets”;
• without using account 15 “Procurement and acquisition of material assets”, directly on accounts 10 “Materials” and 41 “Goods”.

The procedure for forming the actual cost of material assets must be enshrined in the accounting policy of the enterprise.

Formation of the actual cost of material assets using account 15 “Procurement and acquisition of material assets” is available to the user using manual operations.

In this article, we will consider a scheme for recording actual costs directly on asset accounts.

As an example, consider accounting for imported goods.

The receipt of goods from a foreign supplier is documented in the document “Receipt of goods and services” (main menu Main activity - Purchasing). On the document toolbar, click the "Operation" button and select the option - "Purchase, commission".

Click the "Price and Currency" button to uncheck the "Take into account VAT" flag (the cost of the goods does not include the amount of tax, the tax is paid to the customs authorities).

On the "Products" tab, fill out the tabular part of the document with information about the products. In the tabular part of the document, you must also indicate the country of origin of the imported goods and the number of the cargo customs declaration (Fig. 3). To do this, you may need to adjust the visibility of the columns in the tabular part of the document. The visibility of certain columns of the tabular part is configured in a special window "List settings", called from the context menu of the tabular part of the document (opened by right-clicking the mouse when the cursor is over the tabular part - more information about setting the visibility of columns can be read in the "Recording Guide" ").

Rice. 3

When posting, the document generates transactions:

Debit 41.01 Credit 60.21 - for the amount of the contract value;

Debit 60.21 Credit 60.22 - for the amount of the offset advance;

• customs duty;
• customs duty;
• CCD debit (without correspondence) - for the quantity of goods received (without amount).

In accordance with PBU 5/01, the initial cost of material assets is formed taking into account the costs associated with their acquisition. When carrying out foreign trade operations, expenses included in the cost of goods include:

other expenses (customs brokerage services, transportation services, etc.).

To reflect information about customs duties and duties recorded in the cargo customs declaration, the document “Customs Customs Declaration for Import” is used (main menu - Main activity - Purchasing). This document can be “entered on the basis” of the “Receipt of goods and services” document. On the "Main" tab, the number of the customs declaration and the amount of customs duties are indicated; on the "Sections of the customs declaration" tab, information about material assets and the amount of customs duties is entered. When posting a document, the following transactions are generated:

• Debit 41.01 Credit 76.05 - for the amount of customs duty;
• Debit 41.01 Credit 76.05 - for the amount of customs duty;

When posting, the document generates transactions:

Debit 19.05 Credit 76.05 - for the amount of VAT.

To reflect other expenses that form the actual cost of material assets, you must use the document “Receipt of additional expenses” (main menu - Main activity - Purchase). This document allows you to distribute the amount of additional expenses in two ways:

• 44 "Sales expenses";
• 91 "Other income and expenses."

proportional to the amount of goods (“by amounts”);

It should be noted that in practice there is often a need to take into account imported goods during the period of their delivery as material assets in transit. Since the program provides analytics on warehouses in the inventory accounts, to account for valuables in transit, you can create an additional “virtual warehouse” in the inventory accounts (10 “Materials”, 41 “Goods”, etc.). To do this, add an element with an arbitrary name to the "Warehouses" directory (for example, "MC on the way" or others) and capitalize material assets to this warehouse. Upon actual receipt of material assets, the document “Movement of Goods” (main menu Main activity - Warehouse operations) reflects the receipt of assets at the enterprise warehouse.

Transactions under an import contract are reflected in tax accounting when posting documents. In the configuration, the user is given the opportunity to independently determine the need to reflect a specific transaction in tax accounting. To do this, each document has a flag “Reflect in cash accounting”.

When the flag is set in the document, “duplicate” transactions are generated according to the tax chart of accounts. The tax chart of accounts is similar in structure of accounts and analytics to the chart of accounts of accounting to facilitate the comparison of accounting and tax accounting data. Account codes in most cases correspond to accounting account codes of a similar purpose.

To analyze the transactions performed, a set of standard accounting reports is used.

Reflection of import transactions in "1C: Accounting 7.7"

In the "1C:Accounting 7.7" configuration, in order to correctly carry out settlements with a foreign supplier under a foreign trade contract, it is also necessary to correctly determine the terms of the contract in the "Contracts" directory for the counterparty from whom the material assets are received (see Fig. 4).

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Prices in the contract are set in currency (USD, EURO), payment for the contract is also set in foreign currency.

The transfer of payment to the supplier for imported goods is reflected in the document “Extract” (currency). When posted, the document will generate transactions:

Debit 60.22 Credit 52

The posting of imported goods (material) directly to the inventory accounts - 41 "Goods" (10 "Materials") - is carried out using the document "Receipt of Goods" ("Receipt of Material"). When posted, this document generates the following transactions:

Debit 41.1 Credit 60.11 - for the amount of the contract value;

Debit 60.11 Credit 60.22 - for the amount of the offset advance;

Debit N02.02.1 (without correspondence) - reflects the receipt of goods for tax accounting.

• When filling out the document, special attention should be paid to the VAT accounting procedure.
• To record mutual settlements with customs authorities, the following accounts are used:

76.5 "Settlements with debtors and creditors";

19.4 "VAT paid to customs authorities on imported goods."

Since the cost of goods received from the supplier does not include the amount of tax, and the amount of tax is paid directly to the customs authorities, in the document "Receipt of goods" ("Receipt of goods"), it is necessary to remove the "Invoice" flag, and information about the amount of tax, paid at customs, enter the document “Invoice received” (see Fig. 5).

Rice. 5

In this document, on the "Corresponding accounts" tab, select the Debit account - 19.4 "VAT paid by customs. org.", Credit account - 76.5 "Settlements with debtors and creditors"; on the “Imported goods” tab, indicate the number of the cargo customs declaration and the quantity of goods received under it. When posting, the document generates transactions:

Debit 19.4 Credit 76.5 - for the amount of tax paid at customs;

To account for expenses that are not included in the cost of material assets, the document “Services of Third Party Organizations” is also used. In this case, the “Receipt Document” field remains blank. In the tabular part of the document, in the "Correspondent Account" field, you should indicate the cost account to which these expenses should be attributed:

• 44 "Sales expenses";
• 91 "Other income and expenses."

In the 3rd quarter, our organization begins to work with foreign suppliers directly in foreign currency (we opened a foreign currency account, made payments). We need information, step-by-step instructions on payment and accounting for imported goods with types of documents, settlement accounts, setting up contracts in 1C8..

In 1C: Accounting 8, it is necessary to determine the terms of the agreement in the “Agreements” directory. In the “Contract type” field, indicate “with supplier” and select the currency.

To transfer payment to a foreign counterparty, use the document “Outgoing Payment Order”. Operation – “payment to the supplier”, accounting account 52. Accounts for settlements with the supplier and advances – 60.21 and 60.22, respectively.

Please note: it is necessary to fill out the “Currencies” directory in a timely manner in order for the program to correctly calculate ruble amounts and exchange rate differences.

The receipt of goods is documented in the document “Receipt of goods and services”. Operation – “Purchase, commission”. Click the “Price and Currency” button to uncheck the “Take into account VAT” checkbox, because The price of the goods does not include the amount of tax. When filling out the tabular part of the “Products” tab, you must indicate the country of origin and the customs declaration number.

When conducting, the following wires should be formed:

Debit 41.01 Credit 60.21

Goods received at contract price

Debit 60.21 Credit 60.22

Advance credited (if any)

In addition, without correspondence on accounting accounts, the corresponding quantity of goods will be assigned to the CCD Debit (quantitative accounting only).

Reflection of expenses for payment of customs duties and duties specified in the customs declaration is carried out in the document “Customs customs declaration for imports” (main menu - Main activity - Purchasing). On the “Main” tab, the number of the customs declaration and the amount of customs duties are indicated, on the “Sections of the customs declaration” tab - information about material assets and the amount of customs duties.

Debit 41.01 Credit 76.05

The amount of customs duties and customs duties;

Debit 19.05 Credit 76.05

Customs VAT.

Other expenses (for example, customs brokerage services) are reflected in the document “Receipt of additional expenses”.

When conducting, the following transactions are generated:

Debit 41.01 Credit 60.21

Amount of expenses;

Debit 19.04 Credit 60.21

The amount of accrued VAT.

Expenses associated with the acquisition, but not included in the cost of goods, are taken into account in accounts 44, 91 by posting the document “Receipt of goods and services”.

Rationale

Using a specific example. What postings to make and how to calculate taxes when importing

Example conditions: Progress LLC entered into an import contract

If your company is “simplified”

Companies operating under the simplified regime pay import VAT in the same manner as organizations operating under the general regime. But they cannot deduct tax.

Progress LLC entered into a foreign trade contract. Under this agreement, the company purchases a batch of goods worth 61,000 euros from an Italian supplier. According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. In July, Progress LLC must pay 30 percent of the cost of goods as an advance payment. The LLC will transfer the rest of the cost of the goods within ten days after their customs clearance.

In July 2012, the advance paid to the supplier is reflected

Progress LLC made an advance payment to the foreign supplier on July 16 in the amount of 18,300 euros (61,000 EUR ? 30%). The Bank of Russia exchange rate on this date is (conditionally) 40.5112 rubles/EUR. The LLC accountant reflected the advance payment with the following posting:

DEBIT 60 subaccount “Settlements on advances issued” CREDIT 52
- 741,354.96 rub. (18,300 EUR ? 40.5112 rubles/EUR) - prepayment was transferred to the seller.

In August 2012, goods received are taken into account

The declaration for imported goods was registered by customs officers on August 2, 2012. The customs value of the goods is equal to the transaction price - 61,000 euros. The exchange rate of the Bank of Russia on the date of customs clearance (conditionally) is 40.6200 rubles/EUR.

When importing goods, the LLC paid a duty of 5 percent of their customs value, that is, 123,891 rubles. (61,000 EUR ? ? 0.6200 rub/EUR) ? 5%). And also customs duty - 5500 rubles.

The amount of VAT paid upon import was RUB 468,307.98. ((61,000 EUR ? 40.6200 rub/EUR + 123,891 rub.) ? 18%).

Important detail

The tax base for import VAT includes the customs value of goods and import duties.

In addition, the LLC paid for the storage of goods, their delivery and loading and unloading. Only 75,000 rubles. According to the accounting policy of Progress LLC, the accountant attributes these expenses to the cost of goods both in accounting and when calculating income tax. In this case, the company partially paid for imported goods. Therefore, the accountant formed the cost of goods based on the amount paid to the supplier as an advance. To it he added the remaining 70 percent of the contractual value of the goods at the exchange rate at the time of transfer of ownership.

So, the accountant reflected the receipt of goods, payment of customs duties and other expenses with the following entries:

DEBIT 76 CREDIT 51
-123,891 rub. - import customs duties have been paid;

DEBIT 76 CREDIT 51
-5500 rub. - customs duty is transferred;

DEBIT 68 subaccount “VAT calculations” CREDIT 51
-468,307.98 rub. - “import” VAT has been paid;

DEBIT 19 CREDIT 68 subaccount “VAT calculations”
-468,307.98 rub. - reflected VAT paid;

DEBIT 76 CREDIT 51
-75,000 rub. - payment for storage, delivery, loading and unloading of goods is listed;

DEBIT 41 CREDIT 60 subaccount “Payments for goods”
-2,475,828.96 rub. (RUB 741,354.96 + (EUR 61,000 ? 70% ? ? RUB 40.6200/EUR)) - received goods are taken into account;

DEBIT 60 subaccount “Payments for goods” CREDIT 60 subaccount “Settlements for advances issued”
-RUB 741,354.96 - advance payment paid to the supplier is credited;

DEBIT 41 CREDIT 76
-204,391 rub. (123,891 + 5,500 + 75,000) - the cost of goods includes customs duties and customs fees, storage costs, delivery and loading and unloading;

DEBIT 68 subaccount “VAT calculations” CREDIT 19
-468,307.98 rub. - paid “import” VAT is accepted for deduction.

On the date of payment for goods, the exchange rate difference is determined

Progress LLC transferred payment to the supplier in the amount of 70 percent of the cost of goods on August 7, 2012. The exchange rate for this date (conditionally) is 41.7235 rubles/EUR. The accountant determined the exchange rate difference and compiled an accounting certificate (see below).

The accountant made the following entries in accounting:

DEBIT 60 CREDIT 52
-1,781,593.45 rub. (61,000 EUR ? 70% ? 41.7235 RUR/EUR) - the remaining payment for the goods is transferred;

DEBIT 91 subaccount “Other expenses” CREDIT 60
-47,119.45 rub. (61,000 EUR ? 70% ? (41.7235 rub/EUR – – 40.6200 rub/EUR)) - negative exchange rate difference is taken into account.

In tax accounting, the accountant included this exchange rate difference in non-operating expenses.

We recalculate the cost of imported goods into rubles

When importing, settlements with the supplier are usually made in foreign currency. Payments in rubles are rather an exception.

If receipt of goods precedes payment, then the cost of goods, expressed in foreign currency, is recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation on the date of transfer of ownership to the importer<1>.

The conditions for the transfer of ownership are determined by the foreign trade contract. It may contain:

<или>the place and time of transfer of ownership of the imported goods to the buyer is directly indicated;

<или>it is stated that the moment of transfer of ownership of the goods is equivalent to the moment of transfer of the risk of accidental loss of the goods in accordance with the rules of "Incoterms 2010";

<или>it is indicated which country’s law (Russia or the counterparty’s country) governs the transaction as a whole. If this indication is not available, then the law of the seller’s country should be followed.<2>.

If payment for the goods precedes its receipt, then the cost of the goods is determined as follows<3>:

The cost of goods in terms of advance payments is calculated at the exchange rate of the Central Bank of the Russian Federation on the date of payment;

The rest of the cost is formed at the exchange rate of the Central Bank of the Russian Federation on the date of transfer of ownership.

Accounting for imported goods

A product must be reflected in accounting when the risks and benefits associated with it have transferred to the organization. This usually occurs simultaneously with the transfer of ownership of the goods. It is then that you need to reflect the goods on the invoice. The following subaccounts can be opened for the “Goods” account:

- "Imported goods in transit abroad" if the goods are shipped but do not arrive at their destination by the end of the reporting period. The goods are received on the basis of notifications from foreign suppliers about the shipment of goods;

- “Imported goods in ports and warehouses of the Russian Federation”, if the goods arrived at customs;

- “Imported goods for direct deliveries”, if the goods are sent by rail, road and air waybills of international direct traffic;

- “Imported goods in transit to the Russian Federation”, if the goods have crossed the customs border.

In addition to the negotiated (contract) price, the cost of goods must also include associated costs:

Fare;

Customs payments and fees;

Other expenses associated with the purchase and delivery of goods (insurance, customs brokerage services).

To collect information about the cost of goods, you can use the “Procurement and acquisition of material assets” account. In this case, all associated expenses are collected in this account. And after the transfer of ownership of the goods, its value, taking into account associated expenses, is written off as a debit to the “Goods” account.

Transport costs can also be taken into account separately on the "Sales expenses" account, if you fix this option in the accounting policy<4>. For example, when the assortment is quite wide and it is problematic to include transport costs directly in the cost of each type of product.

Organizations that do not pay regular VAT (special regimes or those exempt from VAT) also include in the cost of goods the amount of customs VAT paid upon their import.

Exchange differences arising when recalculating the obligation to the supplier are reflected as other income or expenses and do not participate in the formation of the cost of imported goods<5>. Accounts payable to the supplier are revalued<6>:

At the end of each month;

On the date of repayment (partial repayment) of the debt.

Tax accounting of imported goods

In general, the purchase price of goods includes only their contract price. However, in your accounting policy for tax purposes, you can stipulate that the cost of goods will also include other expenses associated with the purchase of goods.

In this case, the cost of purchasing goods and the costs of their delivery (if they are not included in the price) are taken into account as direct costs, and all other costs - as indirect. Direct costs for transporting goods are subject to mandatory distribution between sold goods and the balance of unsold goods<7>.

Exchange differences arising during the recalculation of the creditor are reflected in non-operating income and expenses<8>. The amount of the transferred prepayment is not overestimated<9>.

Example. Accounting for imported goods partially paid in advance

Condition

The organization entered into a contract with an Italian company for the supply of goods worth 45,000 euros. According to the terms of the contract, ownership of the goods passes to the buyer after customs clearance. The goods are paid for as follows:

Advance payment - 34% of the cost of the goods;

The remaining amount is paid within a month from the date of acceptance of the goods.

On June 21, 2012, an advance was transferred in the amount of 15,300 euros (45,000 euros x 34%). The exchange rate of the Central Bank of the Russian Federation is 41.2441 rubles. per euro.

07/13/2012 (rate of the Central Bank of the Russian Federation - 40.0072 rubles per euro):

Customs duties in the amount of RUB 180,032.40 were paid. and customs duty in the amount of 5,500 rubles;

Paid import VAT in the amount of RUB 356,464.15;

The goods have passed customs clearance.

On 08/13/2012 the remaining payment for the equipment was transferred - 29,700 euros (45,000 euros - 15,300 euros). The exchange rate of the Central Bank of the Russian Federation is 39.1923 rubles. per euro.

The exchange rate of the Central Bank of the Russian Federation as of July 31, 2012 is 39.5527 rubles. per euro.

			Amount, rub.
As of the date of transfer of the prepayment (06/21/2012)
Prepayment transferred supplier (15,300 euros x 41.2441 rub/euro)	60 "Calculations from the supplier kami and under- rows"	52 "Forex accounts"
On the date of transfer of ownership of the goods (date of customs registration - 07/13/2012)
Customs paid duty	76 "Calculations with different debtors and creditors"	51 "Calculated accounts"
Customs duty paid	76 "Calculations with different debtors and creditors"	51 "Calculated accounts"
Import VAT paid	68 "Calculations on taxes and fees"	51 "Calculated accounts"
VAT paid is reflected	19 "VAT according purchased- valuable there"	68 "Calculations on taxes and fees"
Cost reflected received goods (15,300 euros x 41.2441 rub/euro + 29,700 euros x 41.0072 rub/euro)	41 "Products"	60 "Calculations from the supplier kami and contractor- mi"
Accepted for deduction paid VAT	68 "Calculations on taxes and fees"	19 "VAT according purchased- nom values"
At the end of the month (07/31/2012)
Reflected positive By debt to supplier (29,700 euros x (40.0072 rub/euro - 39.5527 rub/euro))	60 "Calculations from the supplier kami and under- rows"	91-1 "Other income"
As of the date of transfer of the remaining payment for the goods (08/13/2012)
Paid to supplier the rest cost of goods (29,700 euros x 39.1923 rub/euro)	60 "Calculations from the supplier kami and under- rows"	52 "Forex accounts"
Reflected positive exchange rate difference debt to supplier (29,700 euros x (39.5527 rub/euro - 39.1923 rub/euro))	60 "Calculations from the supplier kami and under- rows"	91-1 "Other income"

In addition to accounting for imported goods, the accountant may also be assigned responsibilities for registering an import transaction in a bank (for example, issuing a transaction passport). More about this in one of the following issues.

<1>clause 10 art. 272 Tax Code of the Russian Federation

<2>Art. 1211 Civil Code of the Russian Federation

<3>clause 10 art. 272 Tax Code of the Russian Federation; Letters of the Ministry of Finance dated 10/28/2010 N 03-03-05/239, dated 06/02/2010 N 03-03-06/1/369, dated 05/13/2010 N 03-03-06/1-328

Step 1. Settings for accounting for imported goods according to the customs declaration

It is necessary to configure the functionality of 1C 8.3 through the menu: Home- Settings – Functionality:

Let's go to the bookmark Reserves and check the box Imported goods. After installing it in 1C 8.3, it will be possible to keep track of batches of imported goods by customs declaration numbers. The details of the customs declaration and the country of origin will be available in the receipt and sale documents:

To carry out settlements in foreign currency, on the Calculations tab, check the Settlement in foreign currency and monetary units checkbox:

Step 2. How to capitalize imported goods in 1C 8.3 Accounting

Let's enter the document Receipt of goods in 1C 8.3 indicating the customs declaration number and country of origin:

The movement of the receipt document will be as follows:

By debit of the auxiliary off-balance sheet account gas turbine engine information will be displayed on the quantity of imported goods received, indicating the country of origin and the customs declaration number. The balance sheet for this account will show the balances and movement of goods in the context of the customs declaration.

When selling imported goods, it is possible to control the availability of goods moved under each customs declaration:

In the 1C 8.3 Accounting program on the Taxi interface for accounting for imports from member countries of the customs union, changes have been made to the chart of accounts and new documents have appeared. For more information about this, watch our video:

Step 3. How to account for imported goods as assets in transit

If during the delivery period it is necessary to take into account imported goods as material assets in transit, then you can create an additional warehouse to account for such goods as a warehouse Goods are shipping:

Account 41 analytics can be configured by storage location:

To do this, in 1C 8.3 you need to make the following settings:

Click on the Inventory Accounting link and check the box By warehouses (storage locations). This setting in 1C 8.3 makes it possible to enable analytics of the storage location and determine how accounting will be kept: only quantitative or quantitative-cumulative:

When goods actually arrive, we use the document to change the storage location:

Let's fill out the document:

The balance sheet for account 41 shows movements in warehouses:

Step 4. Filling out the customs declaration document for import in 1C 8.3

Enterprises that carry out direct deliveries of imported goods must reflect customs duties for the received goods. Document Customs declaration for import into 1C 8.3 can be entered based on the receipt document:

or from the Purchases menu:

Let's fill out the customs declaration document for import into 1C 8.3 Accounting.

On the Main tab we indicate:

• The customs authority to which we pay duties and the contract, respectively;
• What customs declaration number did the goods arrive at?
• Amount of customs duty;
• The amount of fines, if any;
• Let's put up a flag Record the deduction in the purchase book, if you need to reflect it in the Purchase Book and automatically deduct VAT:

On the Customs Declaration Sections tab, enter the amount of the duty. Since the document was generated on the basis, 1C 8.3 has already filled in certain fields: customs value, quantity, batch document and invoice value. Let's enter the duty amount or the % duty rate, after which 1C 8.3 will distribute the amounts automatically:

Let's review the document. We see that customs duties are included in the cost of goods:

Study in more detail the features of the receipt of goods in the event that a customs declaration is indicated in the supplier’s SF, check the registration of such SF in the Purchase Book, study the 1C 8.3 program at a professional level with all the nuances of tax and accounting, from the correct entry of documents to the generation of all basic reporting forms - we invite you to our . For more information about the course, watch our video:

This material will help you understand the procedure for posting imported goods in 1C: Accounting 8.3.

What is the gas customs declaration number in 1C?

The purchase of imported goods is regulated by the following legislation:

• Customs Code of the Eurasian Economic Union (until 01/01/2018 - Customs Code of the Customs Union);
• Federal Law No. 173-FZ dated December 10, 2003 “On Currency Regulation and Currency Control”;
• Tax code;
• Also, the accountant must understand the terminology of Incoterms 2010/Incoterms 2010 - this is a set of rules and terms used in international trade.

The GDT form was approved by decision of the Customs Union Commission dated May 20, 2010 N 257. We will consider the meanings of some lines that the accountant primarily pays attention to.

The declaration consists of a main and additional sheet. The main sheet contains information about one product and general data for the entire declaration. If there is more than one product, additional sheets are filled out. On one additional sheet you can indicate information about three products.

Declaration number – consists of three groups of numbers separated by a slash. The first value is the customs code, the second is the date of filing the declaration, the third is the serial number of the declaration.

• When importing, column 1 is marked as IM.
• Column 12 – total customs value in rubles. Equal to the value of gr.45 of the main and additional sheets.
• Column 22 – indicates the currency of the contract and the total cost in this currency. Equal to the value of column 42 of the main and additional sheets.
• Column 23 - indicates the exchange rate on the date of filing the declaration, if it is necessary to recalculate the customs value.
• Column 31 – name of the imported product and its characteristics.
• Column 42 – price of goods in foreign currency.
• Column 45 – customs value of one item of goods.
• Column 47 – calculation of payments (customs duty, customs duty, VAT on import of goods).

How to properly space a gas turbine engine in 1C 8.3?

Example 1. We import goods from Poland. The euro exchange rate on the date of filing the declaration was 68.2562. The following positions on the gas customs declaration:

In our example, the customs value according to the declaration is 341,281.00 rubles.

The amount of customs duty is assumed to be 2000 rubles.

The customs duty is 10%, which means the amount of duty is 34,128.10 rubles, subject to distribution among all product items.

The VAT amount is calculated using the formula (product cost + customs duty + excise tax amount) x VAT rate (10% or 18%). If a product is not subject to excise duty, it is considered to be zero. In this case, VAT is equal to:

(341,281.00 + 34,128.10)*18% = 375,409.10*18% = 67,573.64 rubles.

Filling out a customs declaration for import into 1C will require making certain settings regarding the functionality of the program and in reference books (more on this later).

To work with foreign suppliers, accounts 60.21 and 60.22 are used, on which amounts are indicated in foreign currency.

When posting receipts to the account. 10 (41, 15) the cost is recalculated in rubles.

In addition to total accounting in accounting accounts, an off-balance sheet customs declaration account is used to account for goods in the context of different declaration numbers.

Settlements with customs are displayed on account 76.5.

To correctly convert currencies into rubles, you need to download their rates.

In the button reference Load exchange rates... A form will open where you need to select a date range.

How to carry out gas customs declaration in 1C 8.3?

Let's check the settings of the program and reference books for posting goods according to the customs declaration in 1C.

1. Main -> Settings -> Functionality;
2. Administration -> Program Settings -> Functionality.

On the bookmark Reserves setting must be set Imported goods.

Let's move on to the reference books.

We will add a foreign supplier to the directory of counterparties. The country of registration should be selected from the list of countries.

In chapter Agreement For this supplier, settlements must be established in the contract currency. Most likely, payments from suppliers are carried out in foreign currency, and by the time the goods are posted, the organization has already managed to open a foreign currency current account. In the case of settlements with a counterparty in rubles, it is necessary to set the “Payment” flag in rubles and use a current account in rubles for payment.

We will receive materials and goods and create them in a directory with the appropriate type of nomenclature. You can indicate the GDT number and country in the directory, then when filling out the receipt documents, this data will be filled in automatically. If you plan to constantly receive a customs declaration of any type according to different customs declaration numbers, you can leave this field blank and fill in the number upon receipt of material assets.

Among the counterparties, you should include the customs office to which the cargo was delivered. The type of contract must be Others(not the Supplier), because payments are made through account 76.5

Reflection of import supplies in 1C begins with the posting of product items. Very similar to the standard receipt of material assets, taking into account small features.

Menu Purchases -> Receipts (acts, invoices).

Prices are in the currency of the contract, in this case in euros. We do not indicate VAT. Button Change allows you to edit any details at once for all positions of the document, for example, it could be the customs declaration number or the country of origin.

If we look at the postings, prices in euros are automatically converted into the currency of regulated accounting, in our case – rubles.

By nomenclature Goods Data has appeared on the off-balance sheet account of the customs declaration. Please note, by nomenclature group Materials movements in the GTE section are not recorded.

Based on the receipt of goods, you can create several documents related to the receipt of imported goods. We will create Customs declaration for import. If deliveries are from the countries of the Eurasian Economic Union, then you should fill out Application for import of goods. Movement of goods may be useful, for example, when transferring goods from a customs warehouse to an organization’s warehouse. The document reflecting additional expenses does not need any special introduction.

When creating a customs declaration on the tab Main indicate amounts Customs fee And Customs fine(if available), you can also specify the VAT setting - For settlements with customs, indicate invoice 76.05. You can also see the euro exchange rate that is used in calculations.

On the Sections of the Customs Declaration tab, the amount of customs value in currency is filled in, and data on the product range is also transferred. After specifying the duty percentage, the amount of duty and VAT will be calculated in rubles automatically and will also be distributed according to the product section.

Postings on the customs declaration are generated for the amounts of customs duties, fees, fines (if any) and VAT.

Different algorithms can be used to calculate the duty; it is not always a percentage of the cost. In 1C, you can specify the duty in one amount, and it will be distributed among product items. If you need to adjust the distribution of amounts among goods, this can be done manually in the column Duty.

If suddenly the cost of goods needs to be increased by other amounts, for example, transport costs or brokerage services, then a document is used for this Receipt of additional expenses(Menu Purchases -> Receipt of additional expenses). Filling it out does not differ from the usual (non-import) posting of goods.

Let's reflect another import delivery in 1C. The GDT number is different.

We can create a purchase book, it will reflect the VAT amounts.

When further selling goods to its customers, the organization is obliged to indicate the correct customs declaration number. We will show the sale of goods with different gas turbine numbers. We have an arrival of 10 pieces. for the first delivery and 5 pcs. - on the second. We ship 12 pieces to the buyer. When filling out the sales document, we will have to show the product in two lines accordingly. Don't forget to indicate the VAT rate.

To make input easier, you can use the Fill -> Add from receipt button, by which you can select a posting document, the names of the goods and the GDT data will be filled in automatically.

We look at the postings according to the posted document.

For analysis purposes, the detailed movement of imported goods can be seen through the balance sheet of the customs declaration account.

In the settings you need to specify the appropriate parameters.

Let us additionally consider some possibilities when registering a customs declaration.

A customs declaration can be formed on the basis of several documents on the receipt of material assets. In the tabular section Goods you can add another receipt document by selecting it from the existing ones using the button Fill in. In addition, the tabular part allows you to add new sections. For educational purposes, we added a new section, which we filled with data from the second receipt of imported goods.