From 01.08.2021, the articles of Section II “Customs payments, special, anti-dumping, countervailing duties” of the Federal Law of August 3, 2021 No. 289-FZ “On Customs” come into full force

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The system of “advance” relations with customs is initially aimed at convenience for participants in foreign trade activities. So, if you are importing several consignments of goods, that is, you plan to frequently clear the imported goods over a period of time, then it is easier to immediately make an advance payment to the customs account, and then, when submitting a customs declaration, the customs itself will write off the required amount from these funds. Advance customs payment is funds deposited into the account of the customs authority for upcoming customs payments. It is not identified by the payer as specific types and amounts of customs duties in relation to specific goods and, in accordance with paragraph 3 of Art. 330 of the Customs Code remains his property. Thus, the advance payment is simply “kept” by customs until the moment when the foreign trade participant decides how to dispose of it. Everyone should be happy with this: the customs office, because it is confident in your solvency, and the foreign trade participant, because he does not have to run to the customs office with payments every time. However, in practice, not everything is so encouraging. Customs in every possible way prevents the disposal of advance payments and, after waiting some time, completely writes off the advance payment to the federal budget. Various prepositions are used. Let's look at the most odious of them.

The first pretext - they ordered it wrong

According to paragraph 3 of Art. 330 of the Labor Code of the Russian Federation, no one other than a participant in foreign economic activity can dispose of advance payments (with the exception of the customs filing a forced collection of advance payments in accordance with Article 353 of the Customs Code of the Russian Federation). The essence of disposing of an advance payment is that the payer can: - set off the advance payment against upcoming customs payments or towards the repayment of his debt to pay duties and penalties, or - return the advance payment. How is an advance payment handled in practice? With the return of the advance, everything is clear: for this, in accordance with clause 5 of Art. 330 of the Customs Code of the Russian Federation, an application must be submitted. But with the test, everything is somewhat more complicated. As an expression of the will of a person to set off advance payments, clause 3 of Art. 330 of the Customs Code of the Russian Federation recognizes “the filing by him or on his behalf of a customs declaration or the commission of other actions indicating the intention to use his funds as customs payments.” The action “indicating intention” is filing an application for offset of advance payments. Thus, customs legislation provides for two ways to offset advance payments - filing a declaration and filing an application. Taking advantage of this ambivalence and the ignorance of foreign trade participants about the rules for choosing a method for disposing of advance payments, customs often refuses to offset the advance due to the “wrong choice of method.” Most often, customs does not recognize the submission of a declaration as a sufficient action to offset advance payments and requires that an application also be submitted. Is this legal? Let's look at the most typical situations.

Situation 1. A foreign trade participant made an advance payment, and after some time submitted a declaration. But the customs office believes that the customs declaration is not enough, and also requires the submission of an application for offset of the advance payment.

Such a customs requirement is illegal. Filing a customs declaration is an independent and sufficient way to manage your advance payment. This is clearly established in paragraph 3 of Art. 330 of the Customs Code of the Russian Federation. The courts also think so: see, for example, Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 31, 2006 N F03-A51/06-2/722.

Situation 2. If the declaration of goods is carried out through a customs broker, and advance payments were made to the account of the customs authority by the importer himself, then the customs office requires the submission of an application from the importer for offset of advance payments.

Such a customs requirement is also illegal. The customs broker submits the declaration on behalf of the represented person. According to paragraph 3 of Art. 330 of the Customs Code of the Russian Federation, filing a declaration is a sufficient expression of will not only if the declaration is submitted by the person who made the advance, but also on his behalf. Consequently, the submission of a declaration by a customs broker should not be accompanied by an application from the importer to offset advance payments. The Federal Customs Service of Russia came to similar conclusions in Letter No. 01-06/48507 of December 18, 2007 “On the application of Letter of the Federal Customs Service of Russia dated October 10, 2007 No. 01-06/37617.” However, in practice, customs officers continue to proceed from a different position. So, filing a declaration by the person who made the advance payment (or by a customs broker on his behalf) is an independent and sufficient action to offset it. Judicial practice firmly stands on this (see, for example, Resolutions of the Federal Antimonopoly Service of the Far Eastern District dated May 31, 2006 N F03-A51/06-2/722; West Siberian District dated June 5, 2007 N F04-3455/2007(34789-A45- 7)). No, of course, no one forbids you, along with the customs declaration, to simultaneously submit an application for offset of advance payments, but this will be a simple reinsurance. When is it necessary to submit an application for offset of advance payments? Only in two cases: - if the advance was made by a third party, then an application from this person is required; - if the payer wishes to offset the advance payment against his debt on customs duties or use it as cash collateral, that is, in the case when there is no filing of a customs declaration. Thus, the choice of method for disposing of the advance payment depends on the desired action and the person making the advance payment. For simplicity, you can use the following table:

What is submitted Why Who submits Customs Settlement in advance The person who made the advance declaration of upcoming customs payments Customs broker

Application Offsetting the advance in favor of the person who made the advance payment of the upcoming customs payments Third party who made the advance payment Offsetting the advance against the debtor who is repaying the debt on the owner of the advance payment of customs duties, payment of penalties Return of customs payments The person who made the advance payment

Transfer of advance payment to customs

Payment of advance customs payments is carried out to different BCCs and therefore several payment orders are issued to the customs authority:
VAT and customs duty;
customs duty.

The transfer of advance payments to customs is reflected in the document Write-off from the current account transaction type Other settlements with counterparties in the Bank and cash desk section – Bank – Bank statements – Write-off button.

Let's consider the features of filling out the document Write-off from a current account :

Type of operation – Other settlements with counterparties ;
Agreement - the basis for settlements with customs, Type of agreement Other ; PDF
Settlement account - 76.09 “Other settlements with various debtors and creditors.”

In our example, according to the statement, two payments were made to customs, so two documents are reflected : Write-off from current account . Let's look at their filling and posting in the pictures.

Advance customs payment (VAT and customs duty)

Postings according to the document

The document generates the posting:

Dt 76.09 Kt – advance payment transferred to customs (VAT, customs duty).

Advance customs payment (customs duty)

Postings according to the document

The document generates the posting:

Dt 76.09 Kt - advance payment transferred to customs (customs duty).

The second pretext is a powerless representative and customs broker

The possibility of offsetting an advance payment on a declaration submitted by a customs broker to the Federal Customs Service of Russia in the mentioned Letter of December 18, 2007 N 01-06/48507 “On the application of the Letter of the Federal Customs Service of Russia dated October 10, 2007 N 01-06/37617” makes it dependent on the granting of such right . They say that the broker’s agreement with the represented person must separately stipulate the broker’s right to dispose of advance payments made by the represented person. If there is no such right, to offset the advance payment, customs requires a statement from the importer himself. Similar difficulties arise for an employee acting as a representative of an importing organization. His powers are confirmed by a power of attorney from a legal entity. At the same time, according to paragraph 5 of Art. 185 of the Civil Code of the Russian Federation, a power of attorney to receive or issue money and other property assets must be signed by the chief accountant. And if there is no such signature on the power of attorney for filing a customs declaration, the customs office considers the filing of a declaration to be an insufficient basis for offsetting the previously made advance and requires submitting an application for offset. However, such customs requirements are illegal. Fortunately, in this matter one can refer to the authority of the Federal Customs Service of Russia itself. Thus, in paragraph 1 of Letter No. 01-06/34903 dated October 6, 2006 “On the direction of reviewing the practice of handling complaints,” the Federal Customs Service of Russia indicated: Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” establishes that the chief accountant signs documents that document business transactions with funds. Disposal of advance payments by filing a customs declaration is not a business transaction with funds, since when filing a customs declaration, only the payer identifies previously paid funds as specific types and amounts of customs payments in relation to specific goods, and, therefore, the signature of the organization’s chief accountant on In this case, a power of attorney for filing a declaration is not required. A similar logic can be applied to the described situation with a customs broker: he only submits a customs declaration, and does not carry out transactions with the funds of the represented person. Thus, the only thing a broker must have is the right to file a return. And he has such a right by definition. So, to recognize the submitted declaration as a sufficient basis for offsetting advance payments, special registration of the powers of the customs broker and the employee acting as a representative of the importing organization is not required.

Preposition three - declaration without documents

Simultaneously with submitting the customs declaration, the importer is obliged to submit all documents necessary for customs clearance. The list of such documents is large, so something may be missed. Taking advantage of this, customs sometimes refuses to offset the advance payment if not all documents are attached to the declaration. In resolving this issue, as in the previous case, one can appeal to the position of the Federal Customs Service of Russia. In paragraph 5 of Letter No. 01-11/11710 dated March 28, 2008 “On the direction of reviewing the practice of handling complaints,” the Federal Customs Service of Russia indicated that it is unlawful to link the impossibility of offsetting advance payments with the failure to provide documents necessary for customs clearance, since the failure to provide documents in accordance with pp. 1 clause 1 art. 149 of the Customs Code of the Russian Federation entails consequences in the form of non-release of goods. In addition, it should be noted that the Customs Code of the Russian Federation does not link the payer’s ability to dispose of advance payments with a specific type of customs declaration. Thus, filing a preliminary customs declaration or temporary declaration should also be considered as an order of a person to use his funds as customs payments (see, for example, paragraph 5 of the Letter of the Federal Customs Service of Russia dated March 28, 2008 N 01-11/11710 “On the direction review of the practice of handling complaints"; Resolution of the Federal Antimonopoly Service of the Moscow District dated October 27, 2008 N KA-A40/9897-08).

Transfer of an advance to a foreign supplier

The transfer of an advance to a foreign supplier is reflected in the document Write-off from the current account, transaction type Payment to supplier in the Bank and cash desk section – Bank – Bank statements – Write-off button.

Let's look at the features of filling out the document Write-off from a current account using an example.

The Bank Accounts directory must first be filled out and information about the Organization's currency account from which payment is made to the supplier must be entered.

The agreement with the supplier in foreign currency must be completed as follows:

Type of agreement – With supplier ;
Price in EUR , i.e. the currency in which the contract was concluded;
Payment in EUR , i.e. payment currency.

As a result of selecting such an agreement in the document Write-off from the current account, accounts for settlements with the supplier are automatically set in the field:

Settlement account - 60.21 “Settlements with suppliers and contractors (in foreign currency)”;
Advances account - 60.22 “Settlements for advances issued (in foreign currency).”

Since payment to the supplier is made in foreign currency, the document indicates:

Bank account – a foreign currency bank account in EUR from which payments to the supplier are made;
Accounting account – “Currency accounts”, is installed automatically when selecting a foreign currency bank account;
Amount – payment amount in currency according to the bank statement;
VAT rate – Without VAT .

Postings according to the document

The document generates transactions:

Dt Kt 91.01 - positive exchange rate difference resulting from the revaluation of foreign currency balances on a foreign currency account;

Checking the calculation of exchange rate differences when revaluing currency in a foreign currency account.
date Name Amount, EUR Central Bank rate (EUR) Amount (rub.)
March 02 Account balance 80 000 71 5 680 000
10th of March Revaluation at the time of payment 80 000 73 5 840 000
10th of March Exchange difference 160 000

Dt 60.22 Kt - advance payment issued to a foreign supplier.

Advances received and issued in foreign currency are not subsequently revalued in accounting records and in NU. The ruble valuation of the advance is fixed at the rate of the Central Bank of the Russian Federation on the date of the advance (clause 7, clause 10 of PBU 3/2006, clause 11 of Article 250 of the Tax Code of the Russian Federation, clause 5 of clause 1 of Article 265 of the Tax Code of the Russian Federation).

Income tax return

In the income tax return, the positive exchange rate difference is reflected in non-operating income: PDF

Sheet 02 Appendix No. 1 page 100 “Non-operating income.”

Pretext four - late payment

But what, other than wasted nerves, really threatens a participant in foreign economic activity if customs does not recognize the filing of a declaration as a sufficient action to offset the advance payment? Unfortunately, the following situation is quite common. The importer made an advance payment, then imported the goods and submitted a customs declaration for it. He is completely calm, because he is sure that he has completed all the actions required for him, and the customs itself will count the previously made advance against the customs payments due on the submitted declaration. However, customs considered that the importer should also have submitted an application for offset of advance payments. As a result, customs duties have not been paid and for violation of the deadline for payment of customs duties, customs collects a penalty from the importer in accordance with clause 1 of Art. 349 of the Customs Code of the Russian Federation or brings to administrative responsibility under Art. 16.22 “Violation of deadlines for payment of customs duties” of the Code of Administrative Offenses of the Russian Federation, and this is a fine of up to 300 thousand rubles. What to do in such a situation? There is no way around this without a trial. The only thing that somehow eases the burden of the importer is the fact that the courts almost unanimously take his side in resolving such issues. So, the courts believe that if, when declaring the goods, there were funds in the customs depository account sufficient to pay customs duties, then: - collection of penalties from the importer is illegal (see, for example, Resolutions of the Federal Antimonopoly Service of the Far Eastern District dated May 31, 2006, May 24, 2006 N Ф03-А51/06-2/722, dated 04/05/2006 N Ф03-А51/06-2/549); - bringing to responsibility under Art. 16.22 of the Code of Administrative Offenses of the Russian Federation is illegal (see, for example, Resolution of the Federal Antimonopoly Service of the West Siberian District dated 06/05/2007 N F04-3455/2007(34789-A45-7)). But it is necessary to remember: an advance provides relief from liability only in cases where customs payments, although in violation of the deadline, were ultimately paid in full. If the importer is caught evading customs duties (i.e. calculated and paid payments in a smaller amount than required, or did not pay at all), punishable by Part 2 of Art. 16.2 of the Code of Administrative Offenses of the Russian Federation, then the presence of advance funds on the customs deposit will not help him. This position is enshrined, for example, in the Review of the practice of consideration by the Federal Customs Service of Russia and customs authorities of complaints from individuals and protests of prosecutors against decisions in cases of administrative offenses in the first half of 2008 (distributed in the Letter of the Federal Customs Service of Russia dated 01.09.2008 N 18-12/35679 " About the direction of review"). In paragraph 1 of the Review, the situation of bringing the importer to justice under Part 2 of Art. 16.2 of the Code of Administrative Offenses of the Russian Federation for an unreliable statement of information about customs value, which led to an understatement of customs duties. The importer, in his defense, stated that he had an unspent balance of the advance payment in an amount sufficient to pay the payments in full, and customs could at any time write off the missing payments from these funds. Therefore, in his opinion, there is no fact of evasion of customs duties. But the Federal Customs Service of Russia rejected such an argument, pointing out that customs has the right to write off only the amount that is at the disposal of the payer (the amount indicated in the declaration or in the offset application). The customs office cannot independently write off additional advance funds, with the exception of the procedure for forced collection of debt on customs payments. Consequently, the presence of an advance payment in the customs deposit does not relieve the importer from liability for evasion of customs duties. And it’s hard to disagree with this position.

Accounting for customs payments

Customs payments are reflected in the import customs declaration in the section Purchases - Purchases - import customs declaration. This document can be created based on the document Receipt (act, invoice) by clicking the Create based on , selecting Customs declaration for import .

Let's look at the features of filling out a customs declaration document for import using an example.

Main tab :

Customs declaration number – filled in on the basis of column A of the customs declaration. PDF This number was indicated in the document Receipt (act, invoice) in the column Customs declaration . In the future, at the time VAT is accepted for deduction on import supplies, it will be reflected in column 3 “Number and date of the seller’s invoice” in the purchase book; PDF
Deposit is the basis for settlements with customs, selected from the Contracts . The contract type must have the value Other ;
Customs duty - the amount of customs duty from column 47 “Calculation of payments” of the declaration for goods by type of payment 1010; PDF
Currency – rub . Settlements with customs are carried out in rubles, therefore, using the Currency in the Document Price , select the ruble . After this, the data on the Sections of the Customs Declaration will be filled in in rubles;
Calculations - the data on the link should be filled out if you need to offset the advance customs payment for specific payment orders. In our example, we do not select payments, because payment was made according to two payment orders and it is against them that the advance is credited automatically.

Mutual settlements with customs are carried out on account 76.09, therefore the Account for accounting of settlements with the counterparty is indicated as 76.09. The advance is also counted against it, as well as for accounts 60.02 or 62.02.

Tabular part of the document

in the Amount the cost of goods from the Receipt document (act, invoice) , because It is this amount, together with the amounts of duty and fee, that is used to fill out column 15 of the purchase book (clause 6 of the Rules for maintaining the purchase book, approved by Decree of the Government of the Russian Federation of December 26, 2011 N 1137).

For transactions with the code “Importation of imported goods into the territory of the Russian Federation,” the amount of VAT in column 16 of the purchase book is calculated based on the customs value, and not the value of the goods in accounting.
Therefore, it will not be possible to check the VAT amount by direct calculation using the purchase book. The verification can only be done on the basis of the TD.

Accounting account - an accounting account in the debit of which duties and fees will be reflected in the accounting system;

Duties are included in the actual cost of goods at which they are accepted for accounting.
Fees are not directly listed in the list of direct costs, but they can be attributed to other costs directly related to the purchase of goods. Therefore, they are included in the cost of goods (clause 5, clause 6 of PBU 5/01).
Read also: Economics and law: dictionary-reference book - customs border

Accounting account (AU) - an accounting account, the debit of which will reflect duties and fees in the OU;

The method of accounting for duties and fees should be fixed in the tax accounting policy. The costs for them can be taken into account as:
indirect costs (Article 264 of the Tax Code of the Russian Federation);
direct costs associated with the purchase of goods, i.e. include the amounts of duties and fees in the price (Article 320 of the Tax Code of the Russian Federation).

VAT account – account 19.05 “VAT paid when importing goods into the territory of the Russian Federation”;

Accounting accounts in the document will be filled in automatically based on information from the Item Accounting register established for the entered item. In our example, the specified accounting accounts are defined in the register for the Item Type Goods .

Comment - in this field BukhExpert8 advises filling out information about the number and date of the payment order for the payment of VAT, offset against TD (column 47 “Calculation of payments” of the goods declaration, type of payment 5010). PDF This data will be used when filling out the document Formation of purchase ledger entries .

Posting a document

The document generates transactions:

Dt 76.09 Kt 76.09 - offset of advance payment on customs payments;
Dt 41.01 Kt 76.09 - customs duties and fees are included in the price of goods;
Dt 19.05 Kt 76.09 - accepted for accounting for VAT paid at customs.

Preposition five - lost time

Customs opinion. They've been waiting for the promised thing for three years. Customs allocates the same amount of time to participants in foreign trade activities for the return of advance payments, because according to clause 5 of Art. 330 of the Customs Code of the Russian Federation, the return of advance payments is carried out only if “an application for their return is submitted within three years from the date they were deposited at the cash desk or received into the account of the customs authority.” As you can see, the above rule speaks only about the statement and only in relation to the return. However, the Federal Customs Service of Russia, in Letter dated April 17, 2007 N 05-11/14254 “On the offset of advance payments,” hastened to assure that in this case the concept of “refund” is used by the legislator in a broad sense, that is, it includes not only the actual return of funds to the payer , but also a credit, because according to clause 8 of Art. 355 of the Customs Code of the Russian Federation, offset is one of the forms of refund of payments. And since offset is possible even in the case of a simple filing of a customs declaration, then, according to the Federal Customs Service of Russia, the three-year preventive period applies to filing not only an application, but also a declaration. This means that, according to the Federal Customs Service of Russia, after three years the advance payment is not subject to not only actual return, but also not even offset in favor of future payments. And if you managed to timely submit an application for the return of advance payments, then you will lose money, because according to clause 8.21 of the Methodological Instructions on the procedure for the application by customs authorities of the provisions of the Customs Code of the Russian Federation related to customs payments, approved by Order of the State Customs Committee of Russia dated November 27, 2003 N 647- p, if the application for the return of advance payments is not submitted within the established time frame, then the funds must be transferred to the federal budget. This is the kind of surprise that can await everyone. But are such actions legal? Courts' opinion. The courts consistently and unanimously recognize such customs actions as illegal (see, for example, Resolutions of the Federal Antimonopoly Service of the North-Western District dated December 27, 2007 in case No. A56-5549/2007, dated September 1, 2006 in case No. A56-22550/2005; Volga District dated 06/05/2007 N A55-15180/06-43, dated 12/23/2008 N A12-3412/2008). The three-year pre-trial period itself is not called into question. However, the courts believe that it refers only to the possibility of actual return of advance payments, and not set-off. What arguments do the courts give? According to paragraph 3 of Art. 330 of the Customs Code of the Russian Federation, funds received by the customs authority as advance payments are the property of the person who made the advance payments and cannot be considered as customs payments until this person makes an order to this effect to the customs authority or the customs authority notifies recovery of advance payments. It follows from this that the expiration of the three-year period for the return of advance payments does not change the legal regime of funds and is not a basis for termination of ownership of them. Here the courts usually make reference to paragraph 3 of Art. 35 of the Constitution of the Russian Federation, according to which no one can be deprived of their property except by a court decision. The Customs Code of the Russian Federation talks about limiting the period for filing an application; therefore, the courts conclude, disposing of advance payments in another way, in particular by filing a customs declaration, is not prohibited. In addition, according to the courts, the customs authorities are not vested with the right to write off unspent advance payments to the federal budget; the period for which funds remain in the accounts (cash) of the customs authority is not limited to any specific period. The given Methodological Instructions on the procedure for application by customs authorities of the provisions of the Customs Code of the Russian Federation relating to customs payments, approved by Order of the State Customs Committee of Russia dated November 27, 2003 N 647-r, in the opinion of the courts, are not subject to application, since they are not a normative legal act and do not entail legal consequences by virtue of clause 10 of Decree of the President of the Russian Federation of May 23, 1996 N 763 “On the procedure for publication and entry into force of acts of the President of the Russian Federation, the Government of the Russian Federation and normative legal acts of federal executive bodies,” since this Order was not registered in Ministry of Justice of Russia and was not published in the prescribed manner either in its original form or in its subsequent edition. How to return an advance payment. So, if it suddenly turns out that customs wrote off your advance payment to the federal budget, feel free to go to court. What are the requirements? Often in such cases, participants in foreign trade activities try to recover illegally written off advance payments, declaring a demand for their return as overpaid customs duties in the manner provided for in Art. 355 of the Customs Code of the Russian Federation. There is a certain logic here: the advance is written off to the federal budget, therefore, it is actually “paid.” However, the court will not satisfy such demands. After all, the very concept of advance payments given in paragraph 1 of Art. 330 of the Customs Code of the Russian Federation, causes their uncertainty in the quality of specific types and amounts of customs payments. When written off to the budget, the advance payment also does not acquire the status of a customs payment, since in this case there is no identification of funds with payments for a certain product (see similar conclusions in the Resolutions of the Federal Antimonopoly Service of the North-Western District dated 01.09.2006 in case No. A21-11513/ 2005, dated September 27, 2007 in case No. A21-6553/2006). Thus, the courts do not recognize advance payments that are not available for return (either due to the expiration of a three-year period, or due to the write-off of the advance to the federal budget) as overpaid customs duties (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated October 27, 2008 N KA -A40/9897-08). If you are not going to use the advance payment yet, then you can simply submit a request to recognize the write-off of the advance payment as illegal and oblige customs to return the funds to your personal account (see, for example, Resolution of the Federal Antimonopoly Service of the Ural District dated February 28, 2007 N F09-1099/ 07-S1). If the fact of the write-off was discovered during customs clearance, during which you were going to use the written-off advance payment, then you can file a demand to invalidate the customs refusal to offset the advance payment you made earlier and to oblige the customs office to accept (offset) the advance funds belonging to you as customs payments (see, for example, Resolution of the Federal Antimonopoly Service of the Volga District dated 02/06/2008 in case No. A55-5517/07; Decision of the Magadan Region Arbitration Court dated 05/14/2007 No. A37-485/2007). Preventive measures. To prevent illegal write-offs from becoming a surprise to you, it is advisable to periodically monitor the expenditure and balance of the funds you contributed as an advance payment. This opportunity is provided by clause 4 of Art. 330 of the Customs Code of the Russian Federation: the payer always has the right to demand from customs a report on the expenditure of the advance payment. Such a report shall be submitted in writing no later than 30 days from the date of receipt of the request. If the payer disagrees with the results of the customs authority’s report, a joint reconciliation of the expenditure of funds is carried out. Such control is also useful in that its periodic implementation is sometimes regarded by the courts as an expression by the foreign trade participant of the intention to further dispose of advance funds (see, for example, Resolutions of the Federal Antimonopoly Service of the Volga District dated 06.02.2008 in case No. A55-5517/07; Far Eastern District dated 04/05/2006, 03/29/2006 N F03-A51/06-2/549; Central District dated 07/03/2008 in case N A08-4810/07-21, dated 07/03/2008 in case N A08-3535/07-26, dated February 27, 2007 in case No. A08-1481/06-21).

Transfer of payment to a foreign supplier

In our example, at the time the goods were accepted for registration, a payable was formed to the foreign supplier under Kt 60.21, calculated at the exchange rate on the date of their acceptance for registration.

At the time of transfer of postpayment under the agreement in foreign currency, accounts payable are revalued at the rate of the Central Bank of the Russian Federation on the day of payment (clause 7 of PBU 3/2006, clause 8 of Article 271 of the Tax Code of the Russian Federation).
As a result, exchange rate differences arise.

Repayment of the debt to the supplier, which was formed under Kt 60.21, is formalized by the document Write-off from the current account transaction type Payment to the supplier in the Bank and cash desk section - Bank - Bank statements - Write-off button. This document can be created based on the document Receipt (act, invoice) by clicking the Create based by selecting Write-off from current account .

The document Write-off from the current account is filled out using the same algorithm as when transferring an advance to a supplier.

Postings according to the document

The document generates transactions:

Dt Kt 91.01 - positive exchange rate difference resulting from the revaluation of foreign currency balances on a foreign currency account;

Checking the calculation of exchange rate differences when revaluing currency in a foreign currency account.
date Name Amount, EUR Central Bank rate (EUR) Amount (rub.)
10th of March Account balance 70 000 73 5 110 000
30th of March Revaluation at the time of payment 70 000 76 5 320 000
30th of March Exchange difference 210 000

Dt 91.02 Kt 60.21 - negative exchange rate difference resulting from the revaluation of accounts payable in foreign currency;

Checking the calculation of exchange rate differences when revaluing accounts payable.
date Name Amount, EUR Central Bank rate (EUR) Amount of liabilities (RUB)
March 29 Unpaid amount at the time of posting 10 000 75 75 000
30th of March Payment amount 10 000 76 76 000
30th of March Exchange difference -10 000

Dt 60.21 Kt – repayment of debt to the supplier.

Income tax return

In the income tax return:

Positive exchange rate differences are reflected in non-operating income: PDF

Sheet 02 Appendix No. 1 page 100 “Non-operating income.”

Negative exchange rate differences are reflected in non-operating expenses: PDF

Sheet 02 Appendix No. 2 page 200 “Non-operating expenses”.

Preposition six - application without documents

To return advance payments, a foreign trade participant must submit an application and documents listed in Order of the State Customs Committee of Russia dated May 25, 2004 N 607 “On approval of the List of documents and application forms.” Taking advantage of this, customs has recently often begun to return applications of foreign trade participants without consideration, under the guise of a formal pretext - the absence of any documents attached to the application. The logic of customs here is simple: we will refuse a couple of times, and then, lo and behold, by the time you apply again, the three-year period for the return of advance payments will have already expired, because an unaccepted application does not interrupt the flow of this period. Is this practice legal?

For reference. In addition to the expiration of the three-year period, advance payments are not refunded in the following cases: - if the person who made the advance payments has arrears in paying customs duties in the amount of the specified debt; - if the amount of advance payments specified in the refund application is less than 150 rubles; - in case of filing an application for the return of advance payments after the established deadlines.

We can say with confidence that such a practice is illegal. This is confirmed by the opinion of the courts. For example, a similar case was the subject of consideration by the Federal Antimonopoly Service of the Moscow Region in Resolution No. KA-A40/6146-08 dated 07/09/2008. The customs office returned the initial application of the foreign trade participant without consideration with the argument: “... due to the lack of a document confirming the authority of the person who signed the application for the return (offset) of funds, namely a copy of a bank card certified by the bank’s seal.” The court declared the customs actions illegal for the following reasons. Firstly, the above-mentioned Order of the State Customs Committee of Russia dated May 25, 2004 N 607 provides for the submission not of a copy of a bank card, but only of documents confirming the authority of the person who signed the application for the return (offset) of funds, if they were not previously presented during customs clearance, and a duly certified sample signature of the person who signed the application for the return (offset) of funds. Secondly, the court stated that the said Order of the State Customs Committee of Russia dated May 25, 2004 N 607 does not provide for the possibility of returning applications for the return of the balance of advance payments, including without consideration, nor the grounds for return, but establishes only a List of documents that must be attached to the application for the return of the balance of advance payments. Customs began to refer to clause 16.12 of the above-mentioned Guidelines on the procedure for application by customs authorities of the provisions of the Customs Code of the Russian Federation relating to customs payments, approved by Order of the State Customs Committee of Russia dated November 27, 2003 N 647-r: in the absence of information in the application for the return of customs duties and failure to provide necessary documents, the List of which is approved by Order of the State Customs Committee of Russia dated May 25, 2004 N 607, the application must be returned to the payer without consideration with a reasoned explanation in writing of the reasons for the impossibility of considering the application. However, the position of the courts on the non-application of this Order as unpublished and not registered with the Ministry of Justice of Russia has already been discussed above. Thus, customs does not have the right to return even an incorrectly completed application or an application without the necessary documents. Any application must be accepted and a reasoned decision must be made on it. Acceptance of the application means that the three-year period for returning the balance of advance payments is interrupted.

date	Name	Amount, EUR	Central Bank rate (EUR)	Amount (rub.)
March 02	Account balance	80 000	71	5 680 000
10th of March	Revaluation at the time of payment	80 000	73	5 840 000
10th of March	Exchange difference	160 000