VAT for the sale of imported equipment. Import of goods - customs VAT on the territory of the Russian Federation

VAT on the import of goods must be calculated and paid directly by the buyer. However, accounting for import transactions is rather complicated. To make it easier for you to figure it out, read how and at what rates to pay tax, what goods are not subject to VAT, see transactions and calculation examples.

In this article, you will learn:

All goods that are imported into the territory of our country are subject to VAT in mandatory... And it doesn't matter who buys the product or service - simplified people or companies based on general regime, on UTII or patent, organization or individual entrepreneur. As a product, you can import materials, ready-to-use spare parts, raw materials, equipment, while charge and pay VAT you need it anyway.

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How will help: build an effective tax risk management system, avoid claims from tax authorities and optimize work on VAT refunds from the budget.

Who pays VAT on imports

VAT on the import of goods, materials and other raw materials must be calculated and paid directly by the buyer, that is Russian organization or an entrepreneur. Moreover, the tax is paid to the customs authorities, in this case VAT on imports is similar to customs duties.

It is also necessary to draw up a customs declaration, in which you need to calculate the amount of tax yourself. The calculated amount of VAT is paid at customs either simultaneously with the filing of the customs declaration, or within 15 days after the goods arrived at customs. You can pay the tax amount even before the goods arrive - this will not be a violation. Otherwise, customs officers charge a penalty for non-payment.

But there is an exception - the tax can be paid to the tax authorities if the goods are imported from the EAEU country (Eurasian economic union), that is, entered into an international agreement with her on the abolition of customs control and customs clearance. In this case, the tax return is formed based on the results of the quarter in which the materials and goods were imported by the 20th day of the month following the quarter. Tax reporting can be submitted both in paper form and electronically (but this is provided that the number of staff is at least 100 people). The tax is paid simultaneously with the filing of the declaration. .

Read also:

How will help: registration of the received advance payment as a deposit releases the seller from the obligation to pay VAT until the goods are shipped, work is performed or services are rendered. At the time of shipment, the security function of the deposit disappears, and it is transformed into an advance, from which you need to calculate and pay tax.

How will help: To avoid errors when calculating VAT or clearing revenue from this tax, automate the calculations in Excel. The solution will tell you which features will come in handy.

How it helps: VAT deduction from advances allows you to create permanent operating mechanism regulation tax payments... He works both in the holding and in relations between independent organizations.

Import of raw materials without VAT - is this possible?

Perhaps. But not for all types of goods. A complete list of such goods is presented in article 150 of the Tax Code of the Russian Federation. The list of products is quite impressive, among them:

• some foreign-made medicines (the list of these drugs is established at the legislative level - for more details in article 149 of the Tax Code of the Russian Federation);
• raw materials for the production of medical drugs and analogues that are not manufactured in our country;
• cultural values ​​acquired by the constituent entities of the Russian Federation or the government for archives, museums, etc .;
• works of art and prints for museums and archives;
• gratuitous help foreign companies(products of manufacture or raw materials, excluding excisable ones);
• natural diamonds;
• banknotes in foreign currency and rubles, other means of payment and securities(bonds, bills, shares, etc.);
• and much more.

More on the topic:

Who is it useful for: companies with tax burden for VAT higher than the recommended one, the solution will help to reduce payments to the budget.

What is the danger: the tax authorities will withdraw a deduction for a doubtful expense, even if you prove the reality of the transaction.

How will help: not to be mistaken with the period when drawing up a prospective income budget Money to the company.

Customs VAT on imports - for which procedures?

Whether or not the tax should be calculated is not an easy question. And it depends primarily on the type of customs procedure. If you import materials for the production of your own products or materials that will be destroyed - the situations are completely different. And, accordingly, whether to charge VAT or not - here you need to refer to article 151 of the Tax Code of the Russian Federation. We will analyze this article and for clarity, we will summarize all possible cases of customs procedures in Table 1.

table 1.VAT for various customs procedures

So, we have decided whether it is necessary to charge VAT. Let's decide now at what rate the import of certain goods will be taxed. ...

"Import" VAT rates

A feature of calculating VAT on imports is that the determination of the rate and all calculations must be done while the products or materials are at customs. When importing goods, apply one of two rates - 10% or 18%. the zero rate for imports is not applied, this is stated in paragraph 5 of Article 164 of the Tax Code of the Russian Federation. How do you determine which bid to apply?

1. First, determine the product code for the EAEU Unified Customs Tariff, in which all goods are divided into 97 groups.
2. Match the found code with the code for the type of imported products or raw materials according to the list. These lists are compiled only for goods subject to import tax at a rate of 10%, approved by the Government of the Russian Federation.
3. If you did not find the product code in the specified list - tax at the rate of 18%.

The lists are established by the Government for four groups of goods: foodstuffs, medical goods, goods for children, and printed books and publications.

You must pay the tax amount directly to customs. If you misidentified tax rate and, accordingly, calculated incorrectly the amount of tax payable, the customs authorities will recalculate. If you do not agree with the calculation of the customs officers, you can contact the higher customs authority. If he also calculates the amount of tax for you, you will have to pay extra.

How to calculate and reflect in accounting "import" VAT

After you have decided on the VAT rate, it's time to start calculating the tax. The tax amount will be determined by multiplying the tax rate and the tax base. The tax base includes - full cost raw materials, products together with excise tax (if excisable goods are imported) and customs duty). The formula will look like this:

VAT = (Customs value + Excise + Customs duty) * Rate (10 or 18%)

When you import several goods, do several tax calculations - for each group of goods separately. Sum up the resulting calculations and round up to kopecks. This procedure for calculating "import" VAT is enshrined in paragraph 3 of Article 160 of the Tax Code of the Russian Federation.

The amount of tax is paid to customs officers only in rubles, so if goods are imported into foreign currency, then the amount of tax is recalculated into rubles at the current exchange rate set The Central Bank RF as of the date of registration of the declaration with the calculation of tax payable.

Example of calculating VAT on import

LLC Kolobok buys from individual entrepreneur wheat from Kazakhstan for the production of flour and bakery products at our own factory in the city of Varna Chelyabinsk region... The calculation according to the agreement is made in dollars at the current exchange rate. On June 10, a prepayment of $ 20,000 was made. A wagon with 100 tons of grain was delivered to customs on June 18, the declaration was submitted to the customs authority on June 20. The customs value of the consignment was $ 50,000 (including the advance payment).

For reference... The dollar exchange rate as of June 20, 2018 against the ruble was 64.0683 rubles (data from the Central Bank of the Russian Federation).

We act according to the algorithm given earlier:

1. Let's recalculate the customs value of grain into rubles, rounded to the nearest kopecks.

T Cost = 50,000 USD * RUB 64.0683 = 3.203.415.00 rubles

2. The customs duty according to the Unified customs tariff will be 5% (for code 1001 91 200 0). Let's calculate it:

TPDuty = 50,000 c.u. * 64.0683 rubles. * 5% = 160.170.75 rubles.

3. Let's calculate the tax base:

NalBase = 3.203.415.00 + 160.170.75 = 3.363.585.75 rubles.

4. In accordance with the Decree of the Government of the Russian Federation of 31.12.04 No. 908, the import of wheat is taxed at a rate of 10% (code 01.11.12.120).

VAT = RUB 3.363.585.75 * 10% = 336,358.58 rubles.

As a result, OOO Kolobok paid the tax amount of 336,358.58 rubles when importing raw materials for the production of its own flour.

Since the ownership was transferred to the grain on June 20, the accountant of Kolobok LLC must do the following accounting entries(table 2).

table 2... VAT on import: accounting entries 2018

The last two postings are made by the accountant, depending on how the exchange rate of the currency in which the calculations are made changes. In our example, the accountant calculated a positive exchange rate difference

VAT on the import of services

The answer is simple - also pay, only not at customs, but at federal budget... For services, a rate of 18% applies. At the customs, no declarations (or other documents) are required. When you receive any service from a foreign supplier, you act as a tax agent, therefore, you must withhold the amount of tax and pay it to the budget. This is done on the basis of an agreement (agreement, contract). If the contract does not specify the amount of VAT, you, as an importer, will be forced to pay the amount of tax from own funds.

Important. There are services that are exempt from taxation - for example, medical services(the entire list of such services is presented in more detail in Article 149 of the Tax Code of the Russian Federation), in this case you do not need to calculate and pay anything. However, submit tax return you still have to go to the tax authorities.

Can I get a VAT deduction on import?

Of course it is possible, although there are a few specialties with imports other than in-country deduction:

1. You as an importer on common system taxation. If you apply, for example, a simplified system or are exempt from VAT, then pay the amount of tax at customs and include this amount in the cost of imported products or raw materials;
2. All imported goods will be used for Russian territory and only in transactions subject to VAT;
3. For each import delivery you have supporting documents;
4. The amount of tax was paid at customs - also documented. There is a right to deduction only if the tax amount was paid directly by the importer (or his intermediary, but at the expense of the importer).

What documents can be used to confirm the right to deduct "import" VAT? These can be:

• customs declaration;
• a contract with foreign entrepreneurs or organizations;
• supplier invoice;
• bank statements, checks, etc.

But what if an advance payment was made for the imported goods earlier? In this case, VAT is calculated and paid upon making an advance payment. In order to avoid double taxation, when paying the final VAT on the receipt of products or raw materials, VAT on the prepayment paid is presented as tax deduction... But this fact will also need to be documented.

As we can see, the package of documents is not complicated - there is nothing difficult in confirming the right to a tax deduction. However, many companies prefer not to deal with customs officials on their own, but to trust intermediaries. If the intermediary conducts business on behalf of the importer, the right to deduction is not lost.

Ways to optimize VAT in a company

Igor Yampolskiy, tax lawyer at Lemchik, Krupskiy and Partners, talks about legal ways to optimize VAT in a company. you can go to. Based on the results of training, we issue state. certificate of professional development.

Or services are recognized as their import into the country without the obligation to export. This operation is considered a separate object of VAT taxation, the procedure of which is determined by the Tax Code of the Russian Federation, and importers are obliged to comply with it. The obligation to pay tax is relevant for any domestic company, regardless of its legal status, whether it is an enterprise or individual entrepreneur on OSNO, a tax-exempt company, or organizations that apply various special tax regimes. We will understand the mechanism for calculating VAT upon import, the possibility of its refund and accounting these operations.

Payment of VAT on the import of goods

Almost all imported products are taxed, but in Art. 150 of the Tax Code of the Russian Federation defines a list of non-taxable goods and services. For example, VAT is not paid on imported medical goods, the sale of which in the Russian Federation is not subject to taxation, medical equipment, prosthetic and orthopedic products, technological equipment, analogues of which are not produced in the Russian Federation, cultural values, etc.

Calculation of VAT when importing goods

The operation of importing goods into the country is accompanied by the registration and registration of a customs declaration. It is at this moment that the obligation to pay tax arises. It must be paid before the goods are released at customs. The tax base is determined in accordance with Art. 160 of the Tax Code of the Russian Federation and includes the amounts:

the customs value of goods at the time of registration of the declaration;

customs duties;

Having established the size of the tax base, the importer calculates VAT payable according to the traditional formula - the product of the base by the tax rate.

VAT rate on import of goods in 2019

In 2019, for goods imported into the Russian Federation, tax rates are 10% or 20%. They correspond to tax rates, the sizes of which are set by type of goods when sold within the country. That is, if the sale of goods on the territory of the Russian Federation is subject to VAT at a rate of 10% (for example, for printed products and some other categories of goods), then VAT on the import of these goods is charged at the same rate.

When importing goods, VAT is paid directly to customs. The exception is the import of goods from the EAEU countries - a special procedure is established for them: VAT is transferred at the place of registration of the buying company (in the IFTS).

For example, VAT on imports from China is paid on the sum of the customs value of the goods and customs duties. VAT is paid together with other customs payments. The declarant calculates its amount independently. VAT is recorded in the purchase book, and the customs declaration is also registered in it. In the future, after accepting the goods for accounting, the amount of customs VAT can be deducted.

VAT on the import of equipment

On the supply of equipment, the tax is also paid by the buyer of any legal status directly at the customs before the actual release (except for cases of import from the EAEU countries). It is calculated at a rate of 20% of the customs value of the cargo and customs payments, while the cost of equipment includes not only the price under the contract, but also the cost of delivery.

VAT is not paid on the import of equipment, in particular, if it is technological and does not have Russian analogues (according to the list according to Government Decree No. 372 of April 30, 2009), or if it is certain medical equipment (according to subparagraph 1 of paragraph 2 of Article 149 Tax Code of the Russian Federation).

VAT refund on import of goods

Individual entrepreneurs and companies - taxpayers have the right to deduct import VAT. This can be done after the imported goods are taken into account and the tax on them is paid to the budget. The basis for the acceptance of "import" VAT for deduction are documents confirming its payment (Article 172 of the Tax Code of the Russian Federation), and the amount of tax to be refunded was declared during the period of the transaction.

Despite the fact that “simplified people” and companies that have tax exemptions pay VAT when importing goods, they are deprived of the right to return it, therefore they include the tax amount in the price of purchased goods or services.

According to the statement of the payer to the Federal Tax Service Inspectorate, instead of a tax refund, you can offset VAT on imports, which is, in fact, an acceptable way to reduce taxes in the future.

VAT on the import of services

Import of services does not require customs clearance. Purchasers also pay import tax. They act as tax agents in such transactions, if the place of sale of services is the Russian Federation (Article 148 of the Tax Code of the Russian Federation), the service provided is not in the list of services, the place of sale of which is not recognized in Russia, and the foreign supplier is not registered in our country as a taxpayer.

VAT is withheld from the amount transferred to the supplier, therefore, in the service agreement, it is necessary to indicate the amount of VAT and indicate that it will be withheld. In the absence of this, the importer will have to pay the tax from his own funds. The buyer, as a tax agent, is obliged to transfer the tax amount to the budget at the place of his location simultaneously with the transfer of the payment to the supplier.

If the imported service is not subject to VAT (the list of such services is named in Article 149 of the Tax Code of the Russian Federation), then the buyer does not withhold VAT. The tax base for the import of services is the amount of the seller's income specified in the contract. If the amount is indicated excluding VAT, its rate is 10 or 20% of the total cost. When specifying the cost including tax, its amount is determined by multiplying the total cost by 10/110 or 20/120.

VAT on import: transactions

In accounting, imports are accompanied by postings:

Let's consider how VAT is calculated on goods from the importer, and accounting transactions are drawn up.

Example

Alpha LLC, which uses OSNO, purchased in Spain a consignment of goods, the customs value of which is equal to the contract price and amounted to 5,000 euros. The customs duty on this product is 10%, VAT is 20%.

Customs clearance took place on June 10, 2019. The cost of 1 euro at the exchange rate of the Central Bank is 78 rubles. As of this date, in terms of rubles, the cost of the batch is 390,000 rubles. (5,000 euros x 78 rubles / euro).

The customs duty was 39,000 rubles. (390,000 x 10%).

VAT base - 429,000 rubles. (390,000 + 39,000).

VAT - RUB 85 800 (429,000 x 20%).

Transactions will be reflected in the company's accounting as follows:

If Alpha LLC were a “simplified” company, exempted from VAT, or applied any other special regime, it would not have the right to a tax refund and would increase the price of the goods due to the amount of VAT paid.

VAT must be paid at customs in a special order: not based on the results of the quarter in which the goods were imported into Russia, but simultaneously with the payment of other customs duties.

The specific deadline for paying VAT depends on the customs procedure under which the imported goods were placed (Article 82 of the Customs Code Customs Union). So, for example, in relation to goods placed under the customs procedure for release for free circulation, the deadline for payment of VAT is before the release of goods, provided that the importer does not apply any benefits for the payment of this tax (subparagraph 1 of paragraph 3 of article 211 of the Customs Code of the Customs union). Until VAT is paid, customs will not release the goods.

In addition, the customs procedure under which the goods are placed depends on procedure for payment of VAT upon import ... In some procedures, VAT must be paid in full or in part, in others, it is not necessary to pay at all (clause 1 of article 151 of the Tax Code of the Russian Federation).

Situation: how to pay and deduct VAT on the value of goods imported to Russia from China in transit through Kazakhstan?

You will pay VAT at the Russian customs and take it for deduction in general order.

The import of goods into Russia (import of goods) is recognized as an object of VAT taxation (subparagraph 4 of paragraph 1 of article 146 of the Tax Code of the Russian Federation). In this case, the tax is paid as part of general customs payments (subparagraph 3 of paragraph 1 of article 70 of the Customs Code of the Customs Union).

At the same time, the transportation of goods in transit through Kazakhstan does not affect the procedure for paying VAT. This is because customs transit is just a control procedure. That is, goods are transported under customs control from the place of departure to the place of destination without paying customs duties and taxes (clause 1 of article 215, clause 1 of article 225 of the Customs Code of the Customs Union). Therefore, this transaction should be considered as a normal import from China to Russia. Consequently, VAT on the import of goods must be paid only to the Russian customs authorities in accordance with the generally established procedure (clause 1 of article 174 of the Tax Code of the Russian Federation, article 84 of the Customs Code of the Customs Union).

The amount of VAT paid at customs can be deducted by the importer in this situation on a general basis without any specifics (clause 2 of article 171 of the Tax Code of the Russian Federation).

VAT exemption

Goods for the import of which VAT is not required to be paid at customs are listed in article 150 Tax Code RF. For example, the import of technological equipment into Russia (including components and spare parts for it), the analogs of which are not produced in Russia, are not subject to VAT (clause 7 of article 150 of the Tax Code of the Russian Federation). The list of such equipment was approved by Decree of the Government of the Russian Federation dated April 30, 2009 No. 372.

Situation: what documents need to be drawn up in order to confirm the exemption from VAT (in accordance with clause 1 of article 150 of the Tax Code of the Russian Federation) when goods are imported into the customs territory of Russia as humanitarian aid (assistance)?

To do this, you need to obtain an appropriate certificate.

The decision on whether goods belong to humanitarian aid (assistance) is made by the Commission on International Humanitarian and Technical Assistance under the Government of the Russian Federation. The Commission, on the basis of a decision drawn up in the form of a protocol, issues a certificate confirming that the goods belong to humanitarian aid (assistance). The certificate must be signed by the chairman of the Commission, his deputy or the executive secretary and certified by the seal of the Commission. Each sheet of the lists of goods attached to the certificate must be certified with a stamp with the words "Humanitarian aid (assistance)". The validity of the certificate is one year from the date of the Commission's decision to confirm that the goods belong to humanitarian aid (assistance).

This procedure is provided for by the Instruction approved by the order of the State Customs Committee of Russia dated May 25, 2000 No. 429.

Situation: is it necessary to pay VAT on the import of Arctic fuel purchased abroad for use when performing work on the continental shelf of Russia?

Yes need.

The import of goods into the territory of Russia and other territories that are under its jurisdiction is recognized as subject to VAT (subparagraph 4, clause 1 of article 146 of the Tax Code of the Russian Federation).

The continental shelf refers to the territories under the jurisdiction of Russia. This follows from the provisions of part 2 of Article 67 of the Constitution of the Russian Federation, Article 5 of the Law of November 30, 1995 No. 187-FZ, paragraph 2 of Article 11 of the Tax Code of the Russian Federation and part 1 of Article 7 of the Law of November 27, 2010 No. 311-FZ.

The list of goods exempted from VAT when imported into Russia and on the territories under its jurisdiction is given in article 150 of the Tax Code of the Russian Federation. The list of circumstances under which imported goods are exempted from payment of customs duties and taxes is given in Article 80 of the Customs Code of the Customs Union. The import of Arctic fuel for use on the continental shelf does not fall under any of the named lists. Consequently, when such goods are imported into the territory under the jurisdiction of Russia (continental shelf), VAT must be charged and paid from their customs value on a general basis.

VAT rates

Depending on the type of imported goods, the tax rate is 10 or 18 percent (clause 5 of article 164 of the Tax Code of the Russian Federation). Calculate VAT in rubles and round to the second decimal place, clause 30 of the Instruction approved by order of the State Customs Committee of Russia dated February 7, 2001 No. 131).

When implementing certain types works (services) related to the import of goods, the VAT rate of 0 percent is applied (clause 1 of article 165 of the Tax Code of the Russian Federation).

Situation: what to do if customs requires you to charge VAT on imported goods for more high rate than it is provided for by the Russian tax legislation?

If the organization disagrees with the customs decision, appeal it to a higher customs authority or court.

When calculating VAT on goods imported into Russia, the customs apply the rates established by Russian tax legislation (paragraph 3, clause 2, article 77 of the Customs Code of the Customs Union).

By general rule The declarant calculates VAT at customs independently (determines the product code, tax rate and amount of payment) (clause 1 of article 76 of the Customs Code of the Customs Union). However, in some cases, customs officers are entitled to perform these functions for him. For example, if they consider the classification of goods chosen by the declarant to be incorrect (clause 1-3, article 52 of the Customs Code of the Customs Union).

Customs decisions on the classification of goods are mandatory (clause 6 of article 52 of the Customs Code of the Customs Union). However, the declarant has the right to appeal against them in accordance with article 9 of the Customs Code of the Customs Union (paragraph 2, clause 3, article 52 of the Customs Code of the Customs Union). This can be done by filing a complaint with a higher customs authority (for example, a regional customs office) or a court (Article 9 of the Customs Code of the Customs Union, Chapter 3 of the Law of November 27, 2010 No. 311-FZ).

If the decision of the customs is found unreasonable, the requirement to pay tax at a higher rate can be waived (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District of March 26, 2014 No. F05-2220 / 2014). But if it has already been fulfilled, the organization has the right to return the amount of the overpaid VAT through the court (see, for example, the decisions of the Federal Antimonopoly Service Ural district dated September 27, 2013 No. F09-9170 / 13, Moscow District dated October 21, 2011 No. A40-151153 / 10-140-889). And if the overpaid VAT was accepted for deduction, the tax amount will have to be restored. This must be done in the quarter when the court decision came into force, canceling the customs requirements. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated April 21, 2014 No. GD-4-3 / 7606.

Advice: when importing perishable foodstuffs, in order to speed up their customs clearance, pay VAT in the amount indicated by the customs officers. The importer has the right to deduct the amount of VAT paid at customs (clause 2 of article 171 of the Tax Code of the Russian Federation).

VAT calculation

The tax amount is calculated according to special rules.

If the organization imports goods subject to both customs and excise duties, use the formula:

If an organization imports excisable goods that are exempt from customs duties, calculate the VAT using the formula:

When importing goods that are subject to customs duties, but are exempt from excise taxes, use the formula to calculate the tax:

If the product is exempt from both customs duties and excise taxes, use the formula:

Calculate the tax for each group of goods separately. total amount VAT payable will be equal to the amount of taxes calculated by product group.

Such rules are established by paragraph 3 of Article 160 and paragraph 5 of Article 166 of the Tax Code of the Russian Federation.

The customs value is declared when declaring the goods. As a rule, the customs value is equal to the transaction price (clause 1 of Article 4 of the Agreement on Determining the Customs Value of Goods of January 25, 2008). If it is impossible to determine the customs value at the transaction price, the customs value can be determined by other methods described in Articles 6-10 of the Agreement on Determining the Customs Value of Goods of January 25, 2008 No.

An example of calculating and reflecting in accounting VAT on goods imported to Russia

LLC "Trading Firm" Hermes "" imports from Germany a batch of non-excisable goods. The customs value of the consignment is 12,500 euros. The customs duty rate for this type of goods is 20 percent. These goods are subject to VAT at a rate of 18 percent. Customs fees amounted to 2,000 rubles.

Ownership of the goods passed to Hermes on May 14th. On the same day, "Hermes" submitted a declaration to customs clearance cargo.

The customs value is equal to the transaction price. The conditional euro exchange rate as of May 14 was 38.1940 rubles / EUR. The customs value of the consignment in rubles for this date will be:
12 500 EUR × 38.1940 RUB / EUR = 477 425 RUB

The amount of customs duty that Hermes must pay will be:
RUB 477,425 × 20% = RUB 95,485

The amount of VAT that Hermes must pay at customs for a given consignment of goods will be:
(RUB 477,425 + RUB 95,485) × 18% = RUB 103,124

The amount of customs fees and duties was reflected by the Hermes accountant on the subaccount “Settlements for customs duties and fees” to account 76 “Settlements with various debtors and creditors”.

The Hermes accountant made the following entries in the accounting records:

Debit 41 Credit 60
- 477,425 rubles. - imported goods are capitalized;

Debit 41 Credit 76 subaccount "Calculations of customs duties and taxes"
- RUB 97,485 (95 485 rubles + 2000 rubles) - customs duties and customs duties are included in the cost of imported goods;

Debit 19 Credit 68 subaccount "Calculations for VAT"
- 103,124 rubles. - reflected the VAT payable at customs;

Debit 76 subaccount "Calculations of customs duties and taxes" Credit 51
- RUB 97,485 (95 485 rubles + 2000 rubles) - the import customs duty and customs duties have been paid;

Debit 68 subaccount "Calculations for VAT" Credit 51
- 103,124 rubles. - VAT paid at customs.

Only the laziest does not speak about import substitution today. But goods from abroad will always be delivered. This means that you will have to comply with the rules for paying and calculating tax for import operations. In this case, it is necessary to use two completely different approaches: import operations from the EAEU states and from other countries. In this article we will analyze how to pay and do not pay VAT on the import of goods.

How to calculate the rate when buying goods abroad. Right to Tax Costs

To understand how to pay VAT when importing goods it is necessary to find the code of imported products according to the CU Unified Customs Tariff. After that, the established code is correlated with the lists of goods, upon the import of which a tariff of 10% is paid. If you find the encoding in adopted by the Government RF lists failed, apply the rate of 18% (from 01.01.2019 - 20%).

VAT on the import of goods the declarant determines independently for each commodity group of goods separately. If you have any difficulties, please contact our specialists! We can arrange the entire import process for you.

A person who has paid VAT on the import of products has the right to claim a tax deduction for the amount of this tax. The main thing is that there are certificates of conformity and quality of products. For example, pizza makers might call it “Italian Pie” and receive VAT benefits by specifying the ingredients of the product. Arbitration courts often defend entrepreneurs in this matter.

How to pay VAT for purchases abroad

When importing products from other countries into our state, you must pay VAT (clause 2 of article 11, clause 4 of clause 1 of article 146 of the Tax Code of the Russian Federation). The goods are equipment, materials, any goods and materials that are imported for subsequent sale or consumption. Carry out tax payment, which is at the same time customs duty. You need knowledge of tax and customs legislation. Customs legislation changes frequently.

The tax burden or obligation to pay tax when importing overseas products rests with the buyer. It is he who pays VAT for imports in the customs authority, in accordance with paragraph 1 of Art. 174 of the Tax Code of the Russian Federation. If you import goods into Russia from a country that is a member of the EAEU, then clause 13 of Appendix 18 to the agreement on the EAEU prescribes paying tax to the IFTS.

Payment of tax is a prerequisite for customs clearance of the goods. It is produced before the cargo leaves customs. The importer should know how VAT is calculated when importing goods and what is the VAT rate for the import of goods... If the customs office applied a different customs tariff, which turned out to be higher than the buyer calculated, he can contact the higher customs office.

What goods can be imported without paying VAT

Some goods can be imported into the Russian Federation without paying VAT. To clarify this issue, you need to understand:

• what customs procedure will be used to clear it;
• whether a specific product group is tax-free.

The Ministry of Finance clarifies some issues in letters: http://docs.cntd.ru/document/902362204, http://docs.cntd.ru/document/902323330.

For which customs procedures it is necessary to pay "import" VAT

Tax rate

The typical tax rate for the import of foreign products is 0%, 10% (food, medical, baby goods) and 18% (from 01.01.2019 - 20% applies to goods that were shipped in 2019).

How to calculate VAT: example

To determine, what is the VAT on the import of goods, you need to multiply the tax base by the rate. When importing from the EAEU, for example, office furniture in the amount of 60 thousand rubles. we apply a rate of 18%. The excise tax is not included in the calculation. Total the tax base amounted to 60 thousand rubles. We multiply 60 thousand rubles. by 18%, we get VAT payable = 10.8 thousand rubles.

Where do you need to pay "import" VAT and when

VAT is paid to the customs authority within 15 days from the date the cargo crosses the Russian border. The delay in the transfer of tax is compensated by a penalty interest of 1/300 key rate, which is multiplied by the total price of the cargo, based on the data from the declaration.

How people working on the simplified tax system and OSNO pay tax

What is the VAT when importing goods with STS and OSNO - this issue is of interest to small companies. As a general rule, such firms calculate VAT as when dealing with import operations from the EAEU countries.

Recently, on September 4, 2018, the Ministry of Finance of Russia issued a letter No. 03-07-08 / 62931, which explained how to deduct VAT paid by a commission agent on the simplified tax system when importing foreign goods. To deduct the paid tax, it is necessary to register the purchased goods. The commission agent must submit papers on the payment of tax, a copy of the customs declaration for import, drawn up for internal needs according to the procedure for the release of goods. Tax regime the payer does not matter.

Import VAT deduction: receiving

After paying VAT at customs, its payers have the right to declare the right to deduction if certain conditions are met (clauses 1, 2, article 171 of the Tax Code of the Russian Federation). The purchase book is filled with information about imported goods with the designation of the amount of VAT. In this case, it is necessary to submit a package of documents justifying the right to deduction. They must be stored for 4 years.

The privilege can be obtained on the basis that:

• products are capitalized (put on the balance sheet);
• payment of tax is documented;
• the goods were purchased for transactions subject to VAT.

VAT will be deducted if the goods have passed one of 4 procedures: temporary import, processing for domestic consumption, outside the customs territory, release for domestic consumption.

An important caveat: in order to receive a deduction, it is necessary that the importer pays the tax.

If the tax was paid at customs, but only part of the amount under the contract was transferred to the foreign consignor, then VAT on the import of goods for resale accepted on the balance sheet can be deducted.

When importing cargo from the EAEU countries, tax is paid through tax office in the manner prescribed in clause 26 of Appendix 18 to the Treaty on the EAEU, Ch. 21 of the Tax Code of the Russian Federation. The conditions are the same: acceptance of goods for accounting, their purchase for transactions subject to VAT, confirmation of payment of tax by documents - an application for the import of products and payment of indirect taxes must contain a note from the Federal Tax Service Inspectorate about offsetting overpayment on federal taxes due to the payment of VAT upon import. In addition, the domestic organization importing the goods must submit the papers listed in clause 20 of Appendix 18 to the Treaty on the EAEU:

• tax return;
• statement;
• bank statement;
• accompanying documents for the cargo;
• invoices;
• contracts.

When filling out the forms of documents when calculating VAT, it is necessary to comply with the requirements of the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137, as amended on February 1, 2018.

It is worth delving into in detail:

• subn. "E" clause 6 of Section II of Appendix 4 to this resolution (on column 3 of the purchase book);
• subn. "K" clause 6 of Section II of Appendix 4 (on column 7 of the book of purchases);
• paragraph 15 of Section II of Appendix 3 (storage of statements and other papers).

Terms of VAT refund

After receiving papers for VAT refund government agency organizes verification of the specified information. A negative answer is issued no later than a week after the end of the verification activities. If a positive decision is made, the response time does not exceed 10 days.

Payment of VAT on the import of goods is the responsibility of any business entity, including those who have chosen simplified taxation system (STS), UTII and Unified Agricultural Taxation as the taxation system. Payment of VAT on imports must be made in statutory terms:

• no later than 15 days from the moment the goods arrive at customs when imported from countries that are not members of the EAEU (Eurasian Economic Community), before or simultaneously with the filing of the customs declaration for goods (DT);
• no later than the submission of the VAT declaration (i.e. before the 20th day of the month following the month of registration of the imported products) when imported from the EAEU member countries.

In case of non-payment or incomplete payment or untimely payment of VAT when importing goods, the taxpayer shall be subject to a fine (penalty) in the amount of 20% of the amount of unpaid taxes in case of an unintentional error and 40% in case of deliberate evasion of VAT upon import (according to Art. 122 Tax Code of the Russian Federation - see with comments, a similar punishment is provided for by the Protocol of 12/11/2009 "On the procedure for levying indirect taxes and the mechanism of control over their payment when exporting and importing goods into the Customs Union" - explanations).

Where to pay VAT when importing goods

VAT must be paid for the import of goods (for the import of imports) either to the customs authority before the actual release under the selected customs procedure (regime), or to the IFTS at the place tax accounting... VAT on imports should be paid to the customs authority when importing goods from countries that are not members of the Eurasian Economic Community (EAEU), and to the fiscal (tax) authority - when imported from the EAEU countries (Kazakhstan, Belarus, Kyrgyzstan, Armenia).

Payment of VAT at customs clearance

Payment of VAT at customs when importing goods is carried out when imported from countries that are not members of the Eurasian Economic Community. In general, the payment of VAT during customs clearance must be made before or during the filing of the customs declaration for goods (previously - the cargo customs declaration, CCD), but no later than 15 days from the moment the goods arrive at customs. Customs will not release the goods until VAT is paid.

Payment of VAT on the import of goods from the European Union, China and other countries (including the CIS countries and Ukraine) is carried out in accordance with the general procedure. Allows exemption from VAT on the import of certain types of goods (for example, medical equipment or equipment that is not produced in Russia or is produced in insufficient quantities).

VAT is paid for the import of goods into Russia at a rate of 0, 10 or 18%. The 10% rate applies to some types of children's goods, medical products. The standard rate is 18%. VAT payable when importing goods into Russia is calculated as the product of the rate multiplied by the customs value, customs duties and, in the case of excisable products, excise taxes.

Under some customs procedures (regimes) indirect taxes are not paid. So, the tax is paid in full (amount) when the goods are released into free circulation (for domestic consumption), partially - during re-import (in the part from which it was exempted), it is not paid at all - when placed under the transit procedure or a customs warehouse ... A complete list of customs procedures with explanations of how much indirect taxes are paid on them are published in Art. 151 of the Tax Code of the Russian Federation.

The procedure for paying VAT when importing goods

If the goods are imported from a country that is not a member of the EAEU, then the tax is paid at customs (to the customs authority), if from a country that is a member of the EAEU, to the IFTS at the place of registration of the taxpayer. For the subsequent deduction of VAT or its refund, it is necessary that the tax is paid from the account of the future applicant (and not his agent, intermediary). When importing goods through intermediaries, you will need to obtain proof of payment of taxes from the agent.

The law (Art. 143 of the Tax Code of the Russian Federation, Art. 79, 80 of the Customs Code of the CU) establishes that the payment of value added tax can be carried out both by the declarant (importer) and by another person, including the carrier and the customs representative (broker).

Which BCC to pay VAT on imports?

To pay VAT on import, the following BCC should be used:

• if the administrator of payments is the Federal Customs Service of the Russian Federation (when importing from countries that are not members of the EAEU): 153 1 04 01000 01 1000 110 - for the transfer of 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 Federal Tax Service Inspectorate of Russia (when importing from the EAEU member states): 182 1 04 01000 01 1000 110 - KBK for the tax itself, 182 1 04 01000 01 2100 110 - for penalties, 182 1 04 01000 01 3000 110 - for fines.

To pay VAT on imports, the tax agent should use KBK 182 1 03 01000 01 1000 110 in field 104 and code 02 (tax agent status) in field 101.

Proof of payment of VAT upon import

The following documents can serve as confirmation of the payment of VAT upon import: payment documents and a customs declaration, with information entered into it on the calculated amount of VAT. When using a customs card, the customs authority should request written confirmation of payment of customs duties and taxes in accordance with the form approved by the State Customs Committee of Russia dated November 27, 2003 No. 647-r (this document is the basis for accepting VAT for deduction - see letters of the Ministry of Finance of Russia dated 02.10. 2009 No. 03-07-08 / 198, dated 06.11.2008 No. 03-07-08 / 249).

If the tax (together with other customs payments) was paid in advance (by making an advance payment 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 will be required confirming the payment of VAT by the intermediary and reimbursement agency costs by the recipient (letter of the Ministry of Finance of Russia dated 28.08.2007, No. 03-07-08 / 242).

The acts of acceptance and transfer of inventory items (goods and materials) are not entitled to require tax authorities to deduct VAT, however, if the case comes to court, such documents will not be superfluous.